- 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) | 1.02 | -15.0 | -0.97 | 1.25 | -5.3 | 12.61 | 89.06 | 17.23 | 0.82 | 73.09 | 5.79 | -10.53 | 72.38 | 20.73 | 5.57 | 89.77 | 5.48 | -11.54 |
| 23Q3 (19) | 1.20 | 3.45 | 9.09 | 1.32 | 14.78 | 12.82 | 75.97 | -3.0 | -8.46 | 69.09 | -12.34 | -10.93 | 59.95 | -5.34 | -11.57 | 85.11 | -9.27 | -8.26 |
| 23Q2 (18) | 1.16 | 8.41 | 8.41 | 1.15 | 8.49 | -2.54 | 78.32 | -8.29 | -7.64 | 78.82 | -8.32 | 2.18 | 63.33 | -9.67 | -8.51 | 93.81 | -7.36 | 1.16 |
| 23Q1 (17) | 1.07 | 3.88 | 3.88 | 1.06 | -4.5 | -9.4 | 85.40 | -3.33 | -3.33 | 85.97 | 5.24 | 10.64 | 70.11 | 2.26 | -5.78 | 101.26 | -0.22 | 10.51 |
| 22Q4 (16) | 1.03 | -6.36 | -10.43 | 1.11 | -5.13 | -10.48 | 88.34 | 6.45 | 11.54 | 81.69 | 5.31 | 11.72 | 68.56 | 1.14 | -8.65 | 101.48 | 9.39 | 31.33 |
| 22Q3 (15) | 1.10 | 2.8 | 8.91 | 1.17 | -0.85 | -10.0 | 82.99 | -2.13 | -7.47 | 77.57 | 0.56 | 10.44 | 67.79 | -2.07 | -16.71 | 92.77 | 0.04 | 18.12 |
| 22Q2 (14) | 1.07 | 3.88 | -10.08 | 1.18 | 0.85 | -25.79 | 84.80 | -4.01 | 11.24 | 77.14 | -0.72 | 35.17 | 69.22 | -6.97 | -4.75 | 92.73 | 1.2 | 52.94 |
| 22Q1 (13) | 1.03 | -10.43 | -17.6 | 1.17 | -5.65 | -25.0 | 88.34 | 11.54 | 21.75 | 77.70 | 6.26 | 32.78 | 74.41 | -0.85 | -4.82 | 91.63 | 18.58 | 73.25 |
| 21Q4 (12) | 1.15 | 13.86 | 9.52 | 1.24 | -4.62 | -13.29 | 79.20 | -11.7 | -8.51 | 73.12 | 4.1 | 15.08 | 75.05 | -7.79 | -13.92 | 77.27 | -1.62 | 22.79 |
| 21Q3 (11) | 1.01 | -15.13 | -12.17 | 1.30 | -18.24 | -22.16 | 89.69 | 17.66 | 13.4 | 70.24 | 23.08 | 29.12 | 81.39 | 12.0 | 20.27 | 78.54 | 29.54 | 19.33 |
| 21Q2 (10) | 1.19 | -4.8 | 9.17 | 1.59 | 1.92 | 16.06 | 76.23 | 5.06 | -8.41 | 57.07 | -2.48 | -14.06 | 72.67 | -7.05 | -2.96 | 60.63 | 14.63 | -18.89 |
| 21Q1 (9) | 1.25 | 19.05 | 12.61 | 1.56 | 9.09 | 6.12 | 72.56 | -16.18 | -11.58 | 58.52 | -7.9 | -5.35 | 78.18 | -10.33 | 5.88 | 52.89 | -15.95 | -24.5 |
| 20Q4 (8) | 1.05 | -8.7 | -3.67 | 1.43 | -14.37 | -13.33 | 86.57 | 9.46 | 3.24 | 63.54 | 16.8 | 15.0 | 87.19 | 28.85 | 33.22 | 62.93 | -4.39 | -14.56 |
| 20Q3 (7) | 1.15 | 5.5 | 10.58 | 1.67 | 21.9 | 8.44 | 79.09 | -4.97 | -9.56 | 54.40 | -18.08 | -7.78 | 67.67 | -9.64 | 7.07 | 65.82 | -11.95 | -20.92 |
| 20Q2 (6) | 1.09 | -1.8 | 2.83 | 1.37 | -6.8 | -2.14 | 83.23 | 1.43 | -2.93 | 66.41 | 7.41 | 1.82 | 74.89 | 1.42 | 0.0 | 74.75 | 6.71 | -1.72 |
| 20Q1 (5) | 1.11 | 1.83 | -13.28 | 1.47 | -10.91 | 0.68 | 82.06 | -2.13 | 15.3 | 61.83 | 11.91 | -0.63 | 73.84 | 12.82 | 2.34 | 70.05 | -4.89 | 14.37 |
| 19Q4 (4) | 1.09 | 4.81 | 0.0 | 1.65 | 7.14 | 0.0 | 83.85 | -4.12 | 0.0 | 55.25 | -6.34 | 0.0 | 65.45 | 3.56 | 0.0 | 73.65 | -11.51 | 0.0 |
| 19Q3 (3) | 1.04 | -1.89 | 0.0 | 1.54 | 10.0 | 0.0 | 87.45 | 1.99 | 0.0 | 58.99 | -9.55 | 0.0 | 63.20 | -15.61 | 0.0 | 83.23 | 9.43 | 0.0 |
| 19Q2 (2) | 1.06 | -17.19 | 0.0 | 1.40 | -4.11 | 0.0 | 85.74 | 20.47 | 0.0 | 65.22 | 4.82 | 0.0 | 74.89 | 3.8 | 0.0 | 76.06 | 24.18 | 0.0 |
| 19Q1 (1) | 1.28 | 0.0 | 0.0 | 1.46 | 0.0 | 0.0 | 71.17 | 0.0 | 0.0 | 62.22 | 0.0 | 0.0 | 72.15 | 0.0 | 0.0 | 61.25 | 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) | 4.01 | -4.75 | 4.73 | 5.35 | 91.00 | 4.94 | 77.22 | -4.91 | 71.44 | -2.97 | 96.78 | 2.63 |
| 2022 (9) | 4.21 | -13.2 | 4.49 | -18.21 | 86.72 | 15.17 | 81.21 | 22.08 | 73.63 | -6.1 | 94.30 | 48.71 |
| 2021 (8) | 4.85 | 8.26 | 5.49 | -8.8 | 75.30 | -7.63 | 66.52 | 9.71 | 78.41 | -4.32 | 63.41 | 5.33 |
| 2020 (7) | 4.48 | -11.29 | 6.02 | -0.82 | 81.52 | 12.69 | 60.63 | 0.83 | 81.95 | 14.79 | 60.20 | -1.44 |
| 2019 (6) | 5.05 | -0.39 | 6.07 | 2.88 | 72.34 | 0.43 | 60.13 | -2.84 | 71.39 | -6.94 | 61.08 | 6.76 |
| 2018 (5) | 5.07 | 23.36 | 5.90 | -11.54 | 72.03 | -18.96 | 61.89 | 13.14 | 76.71 | -9.43 | 57.21 | -2.85 |
| 2017 (4) | 4.11 | -17.64 | 6.67 | -29.94 | 88.88 | 21.59 | 54.70 | 42.75 | 84.70 | 35.37 | 58.89 | 20.55 |
| 2016 (3) | 4.99 | 2.25 | 9.52 | 16.95 | 73.10 | -2.19 | 38.32 | -14.58 | 62.57 | 12.43 | 48.85 | -23.61 |
| 2015 (2) | 4.88 | 13.49 | 8.14 | 58.37 | 74.74 | -11.92 | 44.86 | -36.85 | 55.65 | -18.07 | 63.95 | -27.3 |
| 2014 (1) | 4.30 | -7.13 | 5.14 | 24.15 | 84.85 | 7.69 | 71.04 | -19.42 | 67.92 | 5.37 | 87.96 | -14.18 |
