- 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) | 0.88 | -70.67 | -61.57 | 0.06 | -50.0 | -14.29 | 103.02 | 239.22 | 159.63 | 1485.53 | 97.6 | 6.2 | 55.09 | 103.74 | 22.94 | 1533.46 | 103.07 | 10.03 |
| 23Q3 (19) | 3.00 | -40.83 | -21.05 | 0.12 | -20.0 | 20.0 | 30.37 | 69.1 | 26.75 | 751.79 | 27.01 | -14.14 | 27.04 | 24.44 | -24.32 | 755.13 | 28.4 | -12.58 |
| 23Q2 (18) | 5.07 | 88.48 | 141.43 | 0.15 | 66.67 | 66.67 | 17.96 | -46.86 | -58.48 | 591.90 | -44.01 | -39.08 | 21.73 | -32.66 | -46.58 | 588.13 | -44.45 | -39.63 |
| 23Q1 (17) | 2.69 | 17.47 | 51.12 | 0.09 | 28.57 | 12.5 | 33.80 | -14.82 | -33.98 | 1057.17 | -24.42 | -5.64 | 32.27 | -27.98 | -26.51 | 1058.70 | -24.03 | -6.12 |
| 22Q4 (16) | 2.29 | -39.74 | -54.56 | 0.07 | -30.0 | -53.33 | 39.68 | 65.61 | 119.59 | 1398.76 | 59.76 | 127.82 | 44.81 | 25.41 | 68.02 | 1393.62 | 61.34 | 130.21 |
| 22Q3 (15) | 3.80 | 80.95 | 62.39 | 0.10 | 11.11 | 11.11 | 23.96 | -44.61 | -38.36 | 875.56 | -9.88 | -13.67 | 35.73 | -12.17 | -80.67 | 863.79 | -11.33 | -0.51 |
| 22Q2 (14) | 2.10 | 17.98 | 12.9 | 0.09 | 12.5 | -18.18 | 43.26 | -15.51 | -11.5 | 971.55 | -13.28 | 13.69 | 40.68 | -7.36 | -78.06 | 974.13 | -13.62 | 35.66 |
| 22Q1 (13) | 1.78 | -64.68 | -31.27 | 0.08 | -46.67 | -52.94 | 51.20 | 183.34 | 45.95 | 1120.38 | 82.48 | 109.2 | 43.91 | 64.64 | 12.33 | 1127.67 | 86.27 | 112.15 |
| 21Q4 (12) | 5.04 | 115.38 | 166.67 | 0.15 | 66.67 | 15.38 | 18.07 | -53.51 | -62.48 | 613.98 | -39.47 | -14.62 | 26.67 | -85.57 | -26.2 | 605.38 | -30.28 | -17.2 |
| 21Q3 (11) | 2.34 | 25.81 | 65.96 | 0.09 | -18.18 | -18.18 | 38.87 | -20.48 | -39.66 | 1014.26 | 18.68 | 26.09 | 184.87 | -0.29 | 475.38 | 868.26 | 20.92 | 3.77 |
| 21Q2 (10) | 1.86 | -28.19 | 38.81 | 0.11 | -35.29 | 10.0 | 48.88 | 39.34 | -28.02 | 854.59 | 59.57 | -4.45 | 185.41 | 374.32 | 276.93 | 718.06 | 35.09 | -21.36 |
| 21Q1 (9) | 2.59 | 37.04 | 159.0 | 0.17 | 30.77 | 6.25 | 35.08 | -27.16 | -61.51 | 535.56 | -25.53 | -5.15 | 39.09 | 8.16 | 5.91 | 531.54 | -27.3 | -14.11 |
| 20Q4 (8) | 1.89 | 34.04 | 3.28 | 0.13 | 18.18 | -51.85 | 48.16 | -25.24 | -3.04 | 719.13 | -10.6 | 111.21 | 36.14 | 12.48 | 82.62 | 731.14 | -12.62 | 97.41 |
| 20Q3 (7) | 1.41 | 5.22 | -54.37 | 0.11 | 10.0 | -69.44 | 64.42 | -5.14 | 118.97 | 804.42 | -10.06 | 214.77 | 32.13 | -34.68 | 87.02 | 836.71 | -8.37 | 212.44 |
| 20Q2 (6) | 1.34 | 34.0 | -78.9 | 0.10 | -37.5 | -77.78 | 67.91 | -25.48 | 374.23 | 894.42 | 58.4 | 346.27 | 49.19 | 33.27 | 258.27 | 913.14 | 47.54 | 354.28 |
| 20Q1 (5) | 1.00 | -45.36 | -41.86 | 0.16 | -40.74 | 100.0 | 91.13 | 83.47 | 72.07 | 564.66 | 65.84 | -51.76 | 36.91 | 86.51 | -47.03 | 618.89 | 67.1 | -46.36 |
| 19Q4 (4) | 1.83 | -40.78 | 0.0 | 0.27 | -25.0 | 0.0 | 49.67 | 68.83 | 0.0 | 340.48 | 33.23 | 0.0 | 19.79 | 15.19 | 0.0 | 370.36 | 38.3 | 0.0 |
| 19Q3 (3) | 3.09 | -51.34 | 0.0 | 0.36 | -20.0 | 0.0 | 29.42 | 105.45 | 0.0 | 255.56 | 27.51 | 0.0 | 17.18 | 25.13 | 0.0 | 267.80 | 33.23 | 0.0 |
| 19Q2 (2) | 6.35 | 269.19 | 0.0 | 0.45 | 462.5 | 0.0 | 14.32 | -72.96 | 0.0 | 200.42 | -82.88 | 0.0 | 13.73 | -80.3 | 0.0 | 201.01 | -82.58 | 0.0 |
| 19Q1 (1) | 1.72 | 0.0 | 0.0 | 0.08 | 0.0 | 0.0 | 52.96 | 0.0 | 0.0 | 1170.43 | 0.0 | 0.0 | 69.68 | 0.0 | 0.0 | 1153.71 | 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) | 15.29 | 23.91 | 0.42 | 27.27 | 23.88 | -19.3 | 863.51 | -21.74 | 23.56 | -22.7 | 863.83 | -21.64 |
| 2022 (9) | 12.34 | 4.58 | 0.33 | -37.74 | 29.59 | -4.33 | 1103.34 | 59.01 | 30.48 | -3.15 | 1102.45 | 59.01 |
| 2021 (8) | 11.80 | 205.7 | 0.53 | 1.92 | 30.93 | -67.26 | 693.86 | -0.84 | 31.47 | -25.44 | 693.31 | -7.8 |
| 2020 (7) | 3.86 | -69.34 | 0.52 | -58.4 | 94.47 | 225.76 | 699.72 | 140.15 | 42.21 | 157.85 | 751.98 | 147.36 |
| 2019 (6) | 12.59 | 139.35 | 1.25 | 204.88 | 29.00 | -58.18 | 291.37 | -67.44 | 16.37 | -72.75 | 304.00 | -66.38 |
| 2018 (5) | 5.26 | 26.44 | 0.41 | -33.87 | 69.34 | -20.91 | 894.92 | 51.6 | 60.08 | -15.36 | 904.18 | 48.96 |
| 2017 (4) | 4.16 | -20.0 | 0.62 | -52.67 | 87.67 | 24.8 | 590.32 | 111.79 | 70.98 | 14.28 | 607.00 | 111.59 |
| 2016 (3) | 5.20 | -33.93 | 1.31 | -32.47 | 70.25 | 51.47 | 278.73 | 48.02 | 62.11 | 23.95 | 286.87 | 55.43 |
| 2015 (2) | 7.87 | 8.4 | 1.94 | -22.09 | 46.38 | -7.77 | 188.31 | 28.25 | 50.11 | 0.85 | 184.57 | 25.19 |
| 2014 (1) | 7.26 | 38.29 | 2.49 | -51.18 | 50.29 | -27.63 | 146.83 | 105.07 | 49.69 | -1.99 | 147.43 | 63.1 |
