- 收帳和銷貨天數如果一直上升, 就要當心了!
- 存貨在不同時期有不同的意義, 像是滯銷, 或是因為報價回升而屯貨, 或是積極備料, 這都需要去看存貨細項和判斷當時的情況來分辨
- 當存貨增加時, 還需要注意增加的是不是商品或製成品. 如果是在製品或原物料, 反而有可能是供給不順沒法變製成品又或者是需求旺盛(短期營收趨勢向上)
- 處在景氣下行的公司當存貨細項-原料和在製品的回升可能代表訂單開始回溫了
- 當記憶體模組廠, 像是威剛、十銓存貨增加時, 有可能是在增加低價庫存, 代表著景氣循環來到相對低點, 也許就是建立部位的好時機
- 當淨營業週期(日)接近於0, 代表公司好像在做無本生意
| 應收帳款周轉率 QoQ YoY | 存貨周轉率 QoQ YoY | 平均收帳天數 QoQ YoY | 平圴銷貨天數 QoQ YoY | 應付帳款付現天數 QoQ YoY | 淨營業週期(日) QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 23Q4 (20) | 0.80 | -3.61 | -16.67 | 1.04 | 2.97 | 0.0 | 113.55 | 2.99 | 19.8 | 87.50 | -2.69 | 0.46 | 106.69 | 9.64 | 6.17 | 94.36 | -8.26 | 15.92 |
| 23Q3 (19) | 0.83 | -17.0 | -18.63 | 1.01 | -14.41 | -4.72 | 110.25 | 21.76 | 23.74 | 89.92 | 16.67 | 4.75 | 97.31 | 14.67 | 5.86 | 102.86 | 24.29 | 23.9 |
| 23Q2 (18) | 1.00 | 16.28 | -12.28 | 1.18 | 25.53 | 16.83 | 90.55 | -14.62 | 13.41 | 77.07 | -20.64 | -14.42 | 84.86 | -25.33 | -8.4 | 82.76 | -7.57 | 7.12 |
| 23Q1 (17) | 0.86 | -10.42 | -1.15 | 0.94 | -9.62 | 18.99 | 106.06 | 11.9 | 0.97 | 97.12 | 11.5 | -15.63 | 113.65 | 13.1 | -16.25 | 89.54 | 10.0 | 6.04 |
| 22Q4 (16) | 0.96 | -5.88 | 7.87 | 1.04 | -1.89 | 10.64 | 94.78 | 6.37 | -6.89 | 87.10 | 1.47 | -9.83 | 100.49 | 9.32 | -13.84 | 81.40 | -1.95 | -0.44 |
| 22Q3 (15) | 1.02 | -10.53 | 7.37 | 1.06 | 4.95 | 10.42 | 89.10 | 11.6 | -7.48 | 85.84 | -4.69 | -9.36 | 91.92 | -0.78 | -13.15 | 83.02 | 7.46 | -2.5 |
| 22Q2 (14) | 1.14 | 31.03 | 20.0 | 1.01 | 27.85 | 5.21 | 79.84 | -23.99 | -16.95 | 90.06 | -21.76 | -4.87 | 92.64 | -31.73 | -16.64 | 77.26 | -8.5 | -3.02 |
| 22Q1 (13) | 0.87 | -2.25 | 4.82 | 0.79 | -15.96 | -20.2 | 105.04 | 3.19 | -4.14 | 115.11 | 19.16 | 24.9 | 135.70 | 16.35 | 11.48 | 84.44 | 3.28 | 5.54 |
| 21Q4 (12) | 0.89 | -6.32 | 3.49 | 0.94 | -2.08 | -21.67 | 101.79 | 5.7 | -3.97 | 96.60 | 2.01 | 27.17 | 116.63 | 10.19 | 7.56 | 81.76 | -3.98 | 11.19 |
| 21Q3 (11) | 0.95 | 0.0 | -5.94 | 0.96 | 0.0 | -29.93 | 96.30 | 0.18 | 6.62 | 94.70 | 0.03 | 42.71 | 105.84 | -4.76 | 17.34 | 85.15 | 6.88 | 28.08 |
| 21Q2 (10) | 0.95 | 14.46 | -17.39 | 0.96 | -3.03 | -26.15 | 96.13 | -12.27 | 21.85 | 94.67 | 2.72 | 34.9 | 111.13 | -8.71 | 32.25 | 79.67 | -0.42 | 22.48 |
| 21Q1 (9) | 0.83 | -3.49 | -3.49 | 0.99 | -17.5 | 3.13 | 109.58 | 3.38 | 3.56 | 92.16 | 21.33 | -2.37 | 121.73 | 12.27 | 5.06 | 80.01 | 8.81 | -5.13 |
| 20Q4 (8) | 0.86 | -14.85 | -6.52 | 1.20 | -12.41 | -3.23 | 106.00 | 17.36 | 7.01 | 75.96 | 14.47 | 3.19 | 108.43 | 20.21 | 4.62 | 73.53 | 10.6 | 6.53 |
| 20Q3 (7) | 1.01 | -12.17 | -2.88 | 1.37 | 5.38 | -7.43 | 90.32 | 14.49 | 3.21 | 66.36 | -5.44 | 7.57 | 90.20 | 7.34 | 7.73 | 66.48 | 2.2 | 1.54 |
| 20Q2 (6) | 1.15 | 33.72 | 6.48 | 1.30 | 35.42 | 0.0 | 78.89 | -25.44 | -6.76 | 70.18 | -25.66 | 0.19 | 84.03 | -27.48 | -3.94 | 65.05 | -22.87 | -3.17 |
| 20Q1 (5) | 0.86 | -6.52 | -12.24 | 0.96 | -22.58 | -15.79 | 105.81 | 6.81 | 13.85 | 94.40 | 28.24 | 18.71 | 115.87 | 11.8 | 14.58 | 84.34 | 22.2 | 18.22 |
| 19Q4 (4) | 0.92 | -11.54 | 0.0 | 1.24 | -16.22 | 0.0 | 99.06 | 13.2 | 0.0 | 73.61 | 19.32 | 0.0 | 103.64 | 23.78 | 0.0 | 69.02 | 5.42 | 0.0 |
| 19Q3 (3) | 1.04 | -3.7 | 0.0 | 1.48 | 13.85 | 0.0 | 87.51 | 3.43 | 0.0 | 61.69 | -11.93 | 0.0 | 83.73 | -4.29 | 0.0 | 65.47 | -2.55 | 0.0 |
| 19Q2 (2) | 1.08 | 10.2 | 0.0 | 1.30 | 14.04 | 0.0 | 84.61 | -8.96 | 0.0 | 70.05 | -11.91 | 0.0 | 87.48 | -13.5 | 0.0 | 67.18 | -5.83 | 0.0 |
| 19Q1 (1) | 0.98 | 0.0 | 0.0 | 1.14 | 0.0 | 0.0 | 92.94 | 0.0 | 0.0 | 79.52 | 0.0 | 0.0 | 101.13 | 0.0 | 0.0 | 71.34 | 0.0 | 0.0 |
| 應收帳款周轉率 YoY | 存貨周轉率 YoY | 平均收帳天數 YoY | 平圴銷貨天數 YoY | 應付帳款付現天數 YoY | 淨營業週期(日) YoY | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 3.25 | -13.33 | 3.93 | -0.51 | 112.32 | 15.53 | 92.85 | 0.57 | 113.71 | -1.21 | 91.47 | 22.88 |
| 2022 (9) | 3.75 | 1.9 | 3.95 | -9.4 | 97.22 | -1.86 | 92.32 | 10.15 | 115.10 | 0.72 | 74.44 | 8.53 |
| 2021 (8) | 3.68 | 4.55 | 4.36 | -3.11 | 99.06 | -4.38 | 83.81 | 3.34 | 114.28 | 1.2 | 68.59 | -4.44 |
| 2020 (7) | 3.52 | -10.43 | 4.50 | -3.02 | 103.60 | 11.64 | 81.10 | 3.01 | 112.92 | 8.93 | 71.78 | 5.76 |
| 2019 (6) | 3.93 | 1.03 | 4.64 | -6.45 | 92.80 | -1.07 | 78.73 | 7.01 | 103.66 | 5.09 | 67.87 | -1.25 |
| 2018 (5) | 3.89 | 8.36 | 4.96 | -9.49 | 93.80 | -7.81 | 73.57 | 10.4 | 98.64 | -4.62 | 68.73 | 5.77 |
| 2017 (4) | 3.59 | -1.1 | 5.48 | -6.64 | 101.75 | 1.26 | 66.64 | 7.12 | 103.42 | -4.79 | 64.98 | 20.18 |
| 2016 (3) | 3.63 | -4.72 | 5.87 | -11.2 | 100.48 | 4.95 | 62.21 | 12.66 | 108.62 | 1.64 | 54.07 | 22.64 |
| 2015 (2) | 3.81 | 17.96 | 6.61 | -4.2 | 95.74 | -15.3 | 55.22 | 4.37 | 106.87 | -10.76 | 44.09 | -4.53 |
| 2014 (1) | 3.23 | -5.28 | 6.90 | -11.99 | 113.03 | 5.67 | 52.91 | 13.64 | 119.76 | 7.31 | 46.18 | 10.14 |
