- 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) | 1.06 | 2.91 | 12.77 | 0.68 | 17.24 | -8.11 | 85.76 | -2.48 | -11.06 | 133.82 | -14.94 | 8.74 | 56.19 | 0.09 | 7.34 | 163.40 | -13.6 | -2.23 |
| 23Q3 (19) | 1.03 | 22.62 | 41.1 | 0.58 | 16.0 | -4.92 | 87.94 | -19.26 | -29.61 | 157.32 | -14.25 | 6.1 | 56.14 | -18.8 | -25.3 | 189.11 | -15.29 | -4.51 |
| 23Q2 (18) | 0.84 | 3.7 | -5.62 | 0.50 | -16.67 | -40.48 | 108.92 | -2.78 | 7.1 | 183.47 | 21.54 | 69.79 | 69.14 | 11.77 | 11.84 | 223.25 | 11.0 | 50.91 |
| 23Q1 (17) | 0.81 | -13.83 | -4.71 | 0.60 | -18.92 | -26.83 | 112.03 | 16.19 | 4.95 | 150.95 | 22.66 | 36.26 | 61.86 | 18.17 | -4.64 | 201.12 | 20.34 | 31.74 |
| 22Q4 (16) | 0.94 | 28.77 | 18.99 | 0.74 | 21.31 | -15.91 | 96.42 | -22.82 | -15.91 | 123.06 | -17.0 | 19.51 | 52.35 | -30.34 | -20.75 | 167.12 | -15.62 | 10.26 |
| 22Q3 (15) | 0.73 | -17.98 | -10.98 | 0.61 | -27.38 | -40.78 | 124.93 | 22.84 | 12.03 | 148.27 | 37.21 | 67.76 | 75.15 | 21.56 | 18.95 | 198.05 | 33.87 | 44.88 |
| 22Q2 (14) | 0.89 | 4.71 | 11.25 | 0.84 | 2.44 | -23.64 | 101.70 | -4.73 | -10.4 | 108.06 | -2.46 | 30.7 | 61.82 | -4.7 | 3.95 | 147.94 | -3.09 | 8.21 |
| 22Q1 (13) | 0.85 | 7.59 | 0.0 | 0.82 | -6.82 | -27.43 | 106.75 | -6.9 | -0.35 | 110.78 | 7.58 | 37.85 | 64.87 | -1.8 | 29.66 | 152.66 | 0.72 | 11.06 |
| 21Q4 (12) | 0.79 | -3.66 | -11.24 | 0.88 | -14.56 | -15.38 | 114.66 | 2.82 | 12.74 | 102.97 | 16.51 | 17.86 | 66.06 | 4.56 | 31.67 | 151.57 | 10.88 | 9.12 |
| 21Q3 (11) | 0.82 | 2.5 | 0.0 | 1.03 | -6.36 | 17.05 | 111.51 | -1.75 | 0.4 | 88.38 | 6.89 | -14.76 | 63.18 | 6.24 | 8.26 | 136.70 | -0.01 | -12.59 |
| 21Q2 (10) | 0.80 | -5.88 | -3.61 | 1.10 | -2.65 | 20.88 | 113.50 | 5.96 | 3.24 | 82.68 | 2.89 | -17.34 | 59.47 | 18.87 | 9.74 | 136.72 | -0.54 | -12.23 |
| 21Q1 (9) | 0.85 | -4.49 | 11.84 | 1.13 | 8.65 | 28.41 | 107.12 | 5.33 | -10.1 | 80.36 | -8.02 | -22.31 | 50.03 | -0.28 | -8.79 | 137.46 | -1.04 | -18.05 |
| 20Q4 (8) | 0.89 | 8.54 | 14.1 | 1.04 | 18.18 | 16.85 | 101.70 | -8.44 | -13.21 | 87.37 | -15.73 | -14.28 | 50.17 | -14.03 | -9.01 | 138.90 | -11.18 | -15.29 |
| 20Q3 (7) | 0.82 | -1.2 | -5.75 | 0.88 | -3.3 | 2.33 | 111.07 | 1.03 | 5.73 | 103.68 | 3.66 | -2.17 | 58.36 | 7.7 | 8.05 | 156.39 | 0.4 | -0.4 |
| 20Q2 (6) | 0.83 | 9.21 | -1.19 | 0.91 | 3.41 | 24.66 | 109.94 | -7.73 | 0.97 | 100.02 | -3.31 | -19.21 | 54.19 | -1.2 | -8.69 | 155.77 | -7.14 | -10.14 |
| 20Q1 (5) | 0.76 | -2.56 | -2.56 | 0.88 | -1.12 | 22.22 | 119.15 | 1.68 | 1.72 | 103.44 | 1.48 | -17.92 | 54.85 | -0.53 | -11.52 | 167.74 | 2.3 | -7.41 |
| 19Q4 (4) | 0.78 | -10.34 | 0.0 | 0.89 | 3.49 | 0.0 | 117.18 | 11.55 | 0.0 | 101.93 | -3.82 | 0.0 | 55.14 | 2.09 | 0.0 | 163.97 | 4.43 | 0.0 |
| 19Q3 (3) | 0.87 | 3.57 | 0.0 | 0.86 | 17.81 | 0.0 | 105.05 | -3.52 | 0.0 | 105.98 | -14.4 | 0.0 | 54.01 | -9.0 | 0.0 | 157.02 | -9.42 | 0.0 |
| 19Q2 (2) | 0.84 | 7.69 | 0.0 | 0.73 | 1.39 | 0.0 | 108.88 | -7.04 | 0.0 | 123.81 | -1.75 | 0.0 | 59.35 | -4.26 | 0.0 | 173.35 | -4.32 | 0.0 |
| 19Q1 (1) | 0.78 | 0.0 | 0.0 | 0.72 | 0.0 | 0.0 | 117.13 | 0.0 | 0.0 | 126.02 | 0.0 | 0.0 | 61.99 | 0.0 | 0.0 | 181.17 | 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) | 3.13 | -10.83 | 2.45 | -22.22 | 116.64 | 12.04 | 148.84 | 28.47 | 65.63 | 13.51 | 199.85 | 23.25 |
| 2022 (9) | 3.51 | 2.63 | 3.15 | -19.02 | 104.11 | -2.59 | 115.86 | 23.52 | 57.82 | 4.75 | 162.15 | 11.47 |
| 2021 (8) | 3.42 | 7.21 | 3.89 | -1.52 | 106.88 | -6.65 | 93.80 | 1.41 | 55.20 | 10.36 | 145.47 | -7.33 |
| 2020 (7) | 3.19 | 2.24 | 3.95 | 14.16 | 114.49 | -2.23 | 92.50 | -12.44 | 50.02 | -5.87 | 156.97 | -7.45 |
| 2019 (6) | 3.12 | -10.09 | 3.46 | -6.99 | 117.10 | 11.26 | 105.64 | 7.72 | 53.14 | -5.01 | 169.60 | 15.07 |
| 2018 (5) | 3.47 | -5.19 | 3.72 | 0.54 | 105.25 | 5.46 | 98.07 | -0.49 | 55.94 | -2.13 | 147.39 | 4.38 |
| 2017 (4) | 3.66 | -4.19 | 3.70 | 22.11 | 99.80 | 4.37 | 98.55 | -18.15 | 57.16 | 13.57 | 141.20 | -14.79 |
| 2016 (3) | 3.82 | -4.98 | 3.03 | 21.2 | 95.62 | 5.26 | 120.41 | -17.4 | 50.33 | -7.87 | 165.70 | -8.95 |
| 2015 (2) | 4.02 | -11.65 | 2.50 | 0.0 | 90.84 | 13.15 | 145.77 | -0.25 | 54.63 | -1.16 | 181.98 | 6.33 |
| 2014 (1) | 4.55 | -8.27 | 2.50 | 8.7 | 80.28 | 9.19 | 146.13 | -8.03 | 55.27 | 23.18 | 171.15 | -8.73 |
