- 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) | 1.52 | 10.14 | 6.29 | 0.50 | 2.04 | 2.04 | 59.93 | -9.21 | -6.12 | 183.72 | -2.02 | -1.48 | 56.36 | 24.69 | 15.35 | 187.30 | -10.09 | -7.03 |
| 23Q3 (19) | 1.38 | 11.29 | 4.55 | 0.49 | 25.64 | -2.0 | 66.01 | -9.98 | -4.08 | 187.50 | -20.02 | 2.11 | 45.20 | -5.66 | -20.07 | 208.32 | -19.83 | 6.35 |
| 23Q2 (18) | 1.24 | -3.13 | -10.79 | 0.39 | -25.0 | -31.58 | 73.33 | 2.99 | 12.28 | 234.44 | 34.13 | 45.91 | 47.91 | 16.57 | -33.5 | 259.86 | 26.84 | 68.81 |
| 23Q1 (17) | 1.28 | -10.49 | -21.95 | 0.52 | 6.12 | -42.22 | 71.20 | 11.53 | 28.27 | 174.78 | -6.27 | 72.32 | 41.10 | -15.88 | -37.53 | 204.88 | 1.7 | 124.77 |
| 22Q4 (16) | 1.43 | 8.33 | -14.37 | 0.49 | -2.0 | -51.49 | 63.84 | -7.24 | 17.42 | 186.48 | 1.56 | 106.03 | 48.86 | -13.6 | -25.19 | 201.46 | 2.84 | 153.19 |
| 22Q3 (15) | 1.32 | -5.04 | -23.26 | 0.50 | -12.28 | -52.38 | 68.82 | 5.37 | 30.29 | 183.62 | 14.28 | 111.57 | 56.55 | -21.5 | 6.52 | 195.89 | 27.25 | 126.38 |
| 22Q2 (14) | 1.39 | -15.24 | -22.35 | 0.57 | -36.67 | -40.63 | 65.31 | 17.65 | 28.61 | 160.67 | 58.4 | 69.59 | 72.04 | 9.5 | 36.26 | 153.94 | 68.89 | 66.15 |
| 22Q1 (13) | 1.64 | -1.8 | -4.09 | 0.90 | -10.89 | -7.22 | 55.51 | 2.1 | 4.36 | 101.43 | 12.06 | 7.63 | 65.79 | 0.73 | 27.77 | 91.15 | 14.55 | -4.99 |
| 21Q4 (12) | 1.67 | -2.91 | 8.44 | 1.01 | -3.81 | 13.48 | 54.37 | 2.93 | -7.93 | 90.51 | 4.29 | -11.47 | 65.31 | 23.02 | 39.31 | 79.57 | -8.04 | -30.45 |
| 21Q3 (11) | 1.72 | -3.91 | 57.8 | 1.05 | 9.38 | 52.17 | 52.82 | 4.02 | -36.84 | 86.79 | -8.39 | -34.6 | 53.09 | 0.42 | -6.6 | 86.53 | -6.61 | -45.75 |
| 21Q2 (10) | 1.79 | 4.68 | 79.0 | 0.96 | -1.03 | 24.68 | 50.78 | -4.53 | -44.12 | 94.74 | 0.53 | -19.53 | 52.87 | 2.68 | -2.9 | 92.65 | -3.43 | -39.9 |
| 21Q1 (9) | 1.71 | 11.04 | 44.92 | 0.97 | 8.99 | 18.29 | 53.19 | -9.92 | -30.77 | 94.24 | -7.82 | -14.6 | 51.49 | 9.83 | -14.35 | 95.94 | -16.14 | -24.5 |
| 20Q4 (8) | 1.54 | 41.28 | -4.35 | 0.89 | 28.99 | -1.11 | 59.05 | -29.39 | 4.29 | 102.24 | -22.95 | 0.62 | 46.88 | -17.52 | -24.79 | 114.41 | -28.27 | 19.29 |
| 20Q3 (7) | 1.09 | 9.0 | -21.58 | 0.69 | -10.39 | 0.0 | 83.63 | -7.98 | 27.89 | 132.70 | 12.72 | 1.17 | 56.84 | 4.39 | -12.3 | 159.50 | 3.46 | 21.07 |
| 20Q2 (6) | 1.00 | -15.25 | -29.58 | 0.77 | -6.1 | 13.24 | 90.88 | 18.29 | 42.24 | 117.73 | 6.69 | -11.45 | 54.45 | -9.43 | -4.57 | 154.16 | 21.32 | 10.28 |
| 20Q1 (5) | 1.18 | -26.71 | -18.62 | 0.82 | -8.89 | -10.87 | 76.83 | 35.69 | 22.3 | 110.35 | 8.6 | 11.32 | 60.12 | -3.55 | 21.45 | 127.07 | 32.49 | 13.0 |
| 19Q4 (4) | 1.61 | 15.83 | 0.0 | 0.90 | 30.43 | 0.0 | 56.62 | -13.41 | 0.0 | 101.61 | -22.53 | 0.0 | 62.33 | -3.83 | 0.0 | 95.91 | -27.2 | 0.0 |
| 19Q3 (3) | 1.39 | -2.11 | 0.0 | 0.69 | 1.47 | 0.0 | 65.39 | 2.35 | 0.0 | 131.16 | -1.35 | 0.0 | 64.81 | 13.58 | 0.0 | 131.74 | -5.76 | 0.0 |
| 19Q2 (2) | 1.42 | -2.07 | 0.0 | 0.68 | -26.09 | 0.0 | 63.89 | 1.7 | 0.0 | 132.95 | 34.12 | 0.0 | 57.06 | 15.27 | 0.0 | 139.79 | 24.31 | 0.0 |
| 19Q1 (1) | 1.45 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | 62.82 | 0.0 | 0.0 | 99.13 | 0.0 | 0.0 | 49.50 | 0.0 | 0.0 | 112.45 | 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) | 5.35 | -1.29 | 2.04 | -17.07 | 68.28 | 1.46 | 179.27 | 20.95 | 54.53 | -20.83 | 193.01 | 31.62 |
| 2022 (9) | 5.42 | -21.79 | 2.46 | -40.15 | 67.30 | 27.73 | 148.22 | 66.69 | 68.88 | 20.15 | 146.64 | 74.01 |
| 2021 (8) | 6.93 | 32.76 | 4.11 | 26.85 | 52.69 | -24.7 | 88.92 | -20.95 | 57.33 | -10.25 | 84.27 | -28.94 |
| 2020 (7) | 5.22 | 9.89 | 3.24 | 0.31 | 69.97 | -8.99 | 112.49 | -0.55 | 63.88 | -1.31 | 118.59 | -5.32 |
| 2019 (6) | 4.75 | -43.85 | 3.23 | 3.53 | 76.88 | 78.21 | 113.11 | -3.37 | 64.73 | 66.19 | 125.26 | 3.32 |
| 2018 (5) | 8.46 | -3.86 | 3.12 | 38.05 | 43.14 | 4.0 | 117.05 | -27.39 | 38.95 | -31.87 | 121.23 | -16.7 |
| 2017 (4) | 8.80 | -27.15 | 2.26 | -8.13 | 41.48 | 37.26 | 161.21 | 8.62 | 57.17 | -14.34 | 145.53 | 30.05 |
| 2016 (3) | 12.08 | -19.14 | 2.46 | -1.2 | 30.22 | 23.65 | 148.41 | 1.07 | 66.74 | -3.36 | 111.90 | 9.47 |
| 2015 (2) | 14.94 | 21.36 | 2.49 | -13.24 | 24.44 | -17.6 | 146.84 | 15.36 | 69.06 | 7.91 | 102.22 | 9.97 |
| 2014 (1) | 12.31 | 71.93 | 2.87 | -4.65 | 29.66 | -41.82 | 127.29 | 4.85 | 64.00 | -6.75 | 92.95 | -10.41 |
