- 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) | 0.85 | -11.46 | -25.44 | 1.31 | 20.18 | 114.75 | 106.82 | 12.97 | 33.94 | 69.69 | -16.52 | -53.41 | 30.90 | -14.33 | 135.34 | 145.60 | 2.56 | -32.65 |
| 23Q3 (19) | 0.96 | -7.69 | -35.57 | 1.09 | 32.93 | 87.93 | 94.56 | 8.27 | 55.14 | 83.48 | -24.72 | -46.79 | 36.07 | 27.41 | 238.69 | 141.97 | -16.45 | -31.47 |
| 23Q2 (18) | 1.04 | 18.18 | -41.9 | 0.82 | 41.38 | 100.0 | 87.34 | -15.88 | 71.36 | 110.90 | -29.81 | -50.64 | 28.31 | 51.96 | 131.67 | 169.93 | -30.12 | -35.49 |
| 23Q1 (17) | 0.88 | -22.81 | -7.37 | 0.58 | -4.92 | 52.63 | 103.83 | 30.19 | 8.04 | 158.00 | 5.64 | -34.11 | 18.63 | 41.89 | -11.71 | 243.19 | 12.49 | -22.75 |
| 22Q4 (16) | 1.14 | -23.49 | -5.0 | 0.61 | 5.17 | 22.0 | 79.75 | 30.84 | 5.59 | 149.57 | -4.66 | -18.14 | 13.13 | 23.29 | -45.92 | 216.19 | 4.35 | -7.6 |
| 22Q3 (15) | 1.49 | -16.76 | 49.0 | 0.58 | 41.46 | 65.71 | 60.95 | 19.58 | -32.96 | 156.88 | -30.18 | -40.12 | 10.65 | -12.85 | -78.76 | 207.17 | -21.36 | -31.57 |
| 22Q2 (14) | 1.79 | 88.42 | 152.11 | 0.41 | 7.89 | 28.12 | 50.97 | -46.96 | -60.06 | 224.69 | -6.3 | -21.99 | 12.22 | -42.09 | -84.53 | 263.43 | -16.32 | -21.75 |
| 22Q1 (13) | 0.95 | -20.83 | 28.38 | 0.38 | -24.0 | -11.63 | 96.10 | 27.23 | -21.98 | 239.81 | 31.24 | 13.16 | 21.10 | -13.1 | -62.08 | 314.80 | 34.55 | 12.65 |
| 21Q4 (12) | 1.20 | 20.0 | 71.43 | 0.50 | 42.86 | -25.37 | 75.53 | -16.92 | -41.95 | 182.72 | -30.25 | 34.67 | 24.28 | -51.57 | 30.33 | 233.97 | -22.72 | -5.34 |
| 21Q3 (11) | 1.00 | 40.85 | 1.01 | 0.35 | 9.37 | -55.7 | 90.91 | -28.76 | -1.3 | 261.98 | -9.04 | 127.75 | 50.13 | -36.52 | 207.36 | 302.76 | -10.07 | 58.65 |
| 21Q2 (10) | 0.71 | -4.05 | 1.43 | 0.32 | -25.58 | -45.76 | 127.61 | 3.6 | -2.37 | 288.03 | 35.91 | 86.61 | 78.97 | 41.93 | 29.5 | 336.66 | 20.47 | 50.25 |
| 21Q1 (9) | 0.74 | 5.71 | 48.0 | 0.43 | -35.82 | -32.81 | 123.17 | -5.34 | -32.29 | 211.92 | 56.19 | 48.08 | 55.64 | 198.66 | -28.63 | 279.45 | 13.06 | 13.11 |
| 20Q4 (8) | 0.70 | -29.29 | -1.41 | 0.67 | -15.19 | -42.74 | 130.12 | 41.27 | 1.23 | 135.68 | 17.95 | 73.88 | 18.63 | 14.22 | -56.54 | 247.18 | 29.52 | 51.0 |
| 20Q3 (7) | 0.99 | 41.43 | 50.0 | 0.79 | 33.9 | -28.18 | 92.11 | -29.53 | -33.4 | 115.03 | -25.47 | 39.21 | 16.31 | -73.25 | -72.83 | 190.84 | -14.83 | 18.6 |
| 20Q2 (6) | 0.70 | 40.0 | 4.48 | 0.59 | -7.81 | -47.32 | 130.71 | -28.15 | -3.47 | 154.35 | 7.85 | 90.09 | 60.98 | -21.78 | 9.36 | 224.07 | -9.31 | 39.3 |
| 20Q1 (5) | 0.50 | -29.58 | -38.27 | 0.64 | -45.3 | -40.19 | 181.91 | 41.52 | 61.97 | 143.11 | 83.4 | 68.07 | 77.96 | 81.85 | 131.95 | 247.06 | 50.92 | 50.78 |
| 19Q4 (4) | 0.71 | 7.58 | 0.0 | 1.17 | 6.36 | 0.0 | 128.54 | -7.06 | 0.0 | 78.03 | -5.57 | 0.0 | 42.87 | -28.57 | 0.0 | 163.70 | 1.73 | 0.0 |
| 19Q3 (3) | 0.66 | -1.49 | 0.0 | 1.10 | -1.79 | 0.0 | 138.30 | 2.13 | 0.0 | 82.63 | 1.76 | 0.0 | 60.02 | 7.64 | 0.0 | 160.91 | 0.04 | 0.0 |
| 19Q2 (2) | 0.67 | -17.28 | 0.0 | 1.12 | 4.67 | 0.0 | 135.41 | 20.57 | 0.0 | 81.20 | -4.64 | 0.0 | 55.76 | 65.9 | 0.0 | 160.85 | -1.83 | 0.0 |
| 19Q1 (1) | 0.81 | 0.0 | 0.0 | 1.07 | 0.0 | 0.0 | 112.31 | 0.0 | 0.0 | 85.15 | 0.0 | 0.0 | 33.61 | 0.0 | 0.0 | 163.85 | 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 | -12.87 | 3.44 | 71.14 | 112.35 | 14.83 | 106.10 | -41.5 | 24.91 | 31.24 | 193.54 | -25.63 |
| 2022 (9) | 3.73 | 25.17 | 2.01 | 23.31 | 97.84 | -20.18 | 181.37 | -18.95 | 18.98 | -42.57 | 260.24 | -16.93 |
| 2021 (8) | 2.98 | 39.25 | 1.63 | -42.61 | 122.57 | -28.02 | 223.77 | 74.1 | 33.05 | -27.11 | 313.28 | 23.59 |
| 2020 (7) | 2.14 | -36.5 | 2.84 | -36.32 | 170.29 | 57.33 | 128.53 | 57.17 | 45.34 | 32.53 | 253.49 | 62.69 |
| 2019 (6) | 3.37 | -3.71 | 4.46 | 38.51 | 108.24 | 3.76 | 81.78 | -27.93 | 34.21 | -24.15 | 155.81 | -9.77 |
| 2018 (5) | 3.50 | -22.74 | 3.22 | -7.2 | 104.32 | 29.38 | 113.47 | 7.72 | 45.10 | 7.18 | 172.69 | 20.02 |
| 2017 (4) | 4.53 | 20.8 | 3.47 | 18.43 | 80.63 | -17.15 | 105.34 | -15.38 | 42.08 | -18.61 | 143.88 | -15.42 |
| 2016 (3) | 3.75 | -3.6 | 2.93 | 6.16 | 97.32 | 3.76 | 124.49 | -5.91 | 51.70 | -11.7 | 170.11 | 1.53 |
| 2015 (2) | 3.89 | -45.29 | 2.76 | -1.43 | 93.79 | 82.65 | 132.31 | 1.41 | 58.55 | 29.16 | 167.55 | 22.77 |
| 2014 (1) | 7.11 | 86.61 | 2.80 | 25.56 | 51.35 | -46.39 | 130.47 | -20.39 | 45.33 | -30.69 | 136.48 | -29.75 |
