- 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) | 1.16 | 12.62 | 9.43 | 0.69 | -16.87 | 16.95 | 78.54 | -10.89 | -8.13 | 131.93 | 20.07 | -14.55 | 48.99 | 33.93 | 235.55 | 161.48 | 0.02 | -28.32 |
| 23Q3 (19) | 1.03 | 0.0 | -33.55 | 0.83 | -4.6 | 7.79 | 88.14 | 0.1 | 49.87 | 109.88 | 4.89 | -6.87 | 36.58 | 26.18 | 154.03 | 161.44 | -1.46 | -0.58 |
| 23Q2 (18) | 1.03 | -5.5 | -29.93 | 0.87 | 50.0 | 35.94 | 88.05 | 5.07 | 41.97 | 104.76 | -33.09 | -26.3 | 28.99 | -12.79 | 120.29 | 163.83 | -20.91 | -14.23 |
| 23Q1 (17) | 1.09 | 2.83 | -15.5 | 0.58 | -1.69 | 11.54 | 83.80 | -1.98 | 19.14 | 156.58 | 1.42 | -9.92 | 33.24 | 127.67 | 138.62 | 207.14 | -8.05 | -10.03 |
| 22Q4 (16) | 1.06 | -31.61 | -32.48 | 0.59 | -23.38 | -15.71 | 85.49 | 45.37 | 47.27 | 154.39 | 30.86 | 19.45 | 14.60 | 1.39 | -5.62 | 225.27 | 38.73 | 31.1 |
| 22Q3 (15) | 1.55 | 5.44 | 28.1 | 0.77 | 20.31 | -6.1 | 58.81 | -5.18 | -21.88 | 117.98 | -17.0 | 6.02 | 14.40 | 9.42 | -38.14 | 162.38 | -14.99 | -0.55 |
| 22Q2 (14) | 1.47 | 13.95 | 12.21 | 0.64 | 23.08 | -26.44 | 62.02 | -11.83 | -10.47 | 142.14 | -18.23 | 36.21 | 13.16 | -5.53 | -49.33 | 191.01 | -17.04 | 29.37 |
| 22Q1 (13) | 1.29 | -17.83 | 44.94 | 0.52 | -25.71 | -42.22 | 70.34 | 21.17 | -31.38 | 173.83 | 34.49 | 71.11 | 13.93 | -9.95 | -38.47 | 230.24 | 33.99 | 26.89 |
| 21Q4 (12) | 1.57 | 29.75 | 31.93 | 0.70 | -14.63 | -56.25 | 58.05 | -22.89 | -24.36 | 129.25 | 16.15 | 127.23 | 15.47 | -33.55 | 30.99 | 171.83 | 5.24 | 41.04 |
| 21Q3 (11) | 1.21 | -7.63 | -7.63 | 0.82 | -5.75 | -28.7 | 75.28 | 8.68 | 8.15 | 111.28 | 6.64 | 40.51 | 23.28 | -10.36 | 81.88 | 163.28 | 10.59 | 20.05 |
| 21Q2 (10) | 1.31 | 47.19 | -5.07 | 0.87 | -3.33 | 1.16 | 69.27 | -32.42 | 4.84 | 104.35 | 2.72 | -1.56 | 25.97 | 14.71 | 29.53 | 147.65 | -18.63 | -2.87 |
| 21Q1 (9) | 0.89 | -25.21 | 17.11 | 0.90 | -43.75 | 38.46 | 102.50 | 33.55 | -14.91 | 101.59 | 78.6 | -26.89 | 22.64 | 91.7 | -34.17 | 181.45 | 48.94 | -19.36 |
| 20Q4 (8) | 1.19 | -9.16 | 32.22 | 1.60 | 39.13 | 68.42 | 76.75 | 10.26 | -24.12 | 56.88 | -28.18 | -40.33 | 11.81 | -7.73 | -23.41 | 121.83 | -10.43 | -32.71 |
| 20Q3 (7) | 1.31 | -5.07 | 63.75 | 1.15 | 33.72 | 22.34 | 69.61 | 5.36 | -38.51 | 79.20 | -25.28 | -17.84 | 12.80 | -36.16 | 115.13 | 136.01 | -10.53 | -33.21 |
| 20Q2 (6) | 1.38 | 81.58 | 45.26 | 0.86 | 32.31 | 14.67 | 66.07 | -45.15 | -30.98 | 106.00 | -23.72 | -12.88 | 20.05 | -41.7 | 196.6 | 152.02 | -32.44 | -27.83 |
| 20Q1 (5) | 0.76 | -15.56 | 52.0 | 0.65 | -31.58 | 51.16 | 120.46 | 19.1 | -33.72 | 138.96 | 45.78 | -34.32 | 34.39 | 123.02 | 144.59 | 225.02 | 24.29 | -40.67 |
| 19Q4 (4) | 0.90 | 12.5 | 0.0 | 0.95 | 1.06 | 0.0 | 101.14 | -10.65 | 0.0 | 95.32 | -1.12 | 0.0 | 15.42 | 159.16 | 0.0 | 181.04 | -11.1 | 0.0 |
| 19Q3 (3) | 0.80 | -15.79 | 0.0 | 0.94 | 25.33 | 0.0 | 113.20 | 18.26 | 0.0 | 96.40 | -20.77 | 0.0 | 5.95 | -11.98 | 0.0 | 203.65 | -3.31 | 0.0 |
| 19Q2 (2) | 0.95 | 90.0 | 0.0 | 0.75 | 74.42 | 0.0 | 95.72 | -47.33 | 0.0 | 121.67 | -42.49 | 0.0 | 6.76 | -51.92 | 0.0 | 210.63 | -44.46 | 0.0 |
| 19Q1 (1) | 0.50 | 0.0 | 0.0 | 0.43 | 0.0 | 0.0 | 181.74 | 0.0 | 0.0 | 211.58 | 0.0 | 0.0 | 14.06 | 0.0 | 0.0 | 379.27 | 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) | 4.95 | -24.08 | 2.64 | 0.38 | 73.75 | 31.79 | 138.21 | -0.29 | 17.52 | 35.08 | 194.44 | 7.07 |
| 2022 (9) | 6.52 | 46.19 | 2.63 | -8.36 | 55.96 | -31.56 | 138.61 | 8.9 | 12.97 | -30.6 | 181.60 | -4.6 |
| 2021 (8) | 4.46 | 19.25 | 2.87 | -35.51 | 81.76 | -16.14 | 127.28 | 55.33 | 18.69 | -8.02 | 190.35 | 19.63 |
| 2020 (7) | 3.74 | 20.26 | 4.45 | 46.86 | 97.50 | -17.01 | 81.94 | -32.09 | 20.32 | 23.45 | 159.12 | -28.22 |
| 2019 (6) | 3.11 | -21.46 | 3.03 | -31.91 | 117.49 | 27.46 | 120.66 | 46.97 | 16.46 | 95.26 | 221.69 | 33.67 |
| 2018 (5) | 3.96 | -18.52 | 4.45 | -28.91 | 92.18 | 22.74 | 82.10 | 40.92 | 8.43 | -17.27 | 165.85 | 34.65 |
| 2017 (4) | 4.86 | 10.96 | 6.26 | 3.64 | 75.10 | -9.95 | 58.26 | -3.53 | 10.19 | -33.31 | 123.17 | -4.16 |
| 2016 (3) | 4.38 | 6.57 | 6.04 | -4.43 | 83.40 | -6.09 | 60.39 | 4.5 | 15.28 | -25.13 | 128.51 | 1.83 |
| 2015 (2) | 4.11 | -19.88 | 6.32 | 14.7 | 88.81 | 24.73 | 57.79 | -12.69 | 20.41 | -36.44 | 126.20 | 19.87 |
| 2014 (1) | 5.13 | 2.4 | 5.51 | -1.43 | 71.20 | -2.31 | 66.19 | 1.36 | 32.11 | -27.14 | 105.28 | 11.87 |
