- 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) | 1.91 | -7.28 | -21.07 | 22.78 | 57.98 | 24.69 | 47.56 | 7.7 | 26.52 | 4.00 | -36.61 | -19.68 | 24.89 | 3.02 | -16.84 | 26.66 | 1.33 | 110.92 |
| 23Q3 (19) | 2.06 | -1.9 | -14.52 | 14.42 | 10.5 | -27.21 | 44.16 | 2.08 | 17.07 | 6.31 | -9.47 | 37.47 | 24.16 | 0.42 | -22.06 | 26.31 | 0.5 | 132.42 |
| 23Q2 (18) | 2.10 | -5.83 | -6.25 | 13.05 | -28.02 | -48.38 | 43.26 | 6.24 | 6.47 | 6.97 | 38.84 | 93.61 | 24.06 | -5.05 | -15.34 | 26.18 | 28.33 | 65.49 |
| 23Q1 (17) | 2.23 | -7.85 | -2.19 | 18.13 | -0.77 | -49.16 | 40.72 | 8.33 | 1.93 | 5.02 | 0.8 | 96.86 | 25.34 | -15.34 | -12.11 | 20.40 | 61.39 | 49.12 |
| 22Q4 (16) | 2.42 | 0.41 | 10.5 | 18.27 | -7.77 | -20.7 | 37.59 | -0.34 | -9.36 | 4.98 | 8.5 | 26.08 | 29.93 | -3.45 | -17.43 | 12.64 | 11.66 | 37.84 |
| 22Q3 (15) | 2.41 | 7.59 | 0.0 | 19.81 | -21.64 | -36.16 | 37.72 | -7.16 | -0.26 | 4.59 | 27.5 | 56.66 | 31.00 | 9.08 | -8.2 | 11.32 | -28.45 | 61.95 |
| 22Q2 (14) | 2.24 | -1.75 | 6.67 | 25.28 | -29.11 | -60.11 | 40.63 | 1.7 | -6.01 | 3.60 | 41.18 | 150.0 | 28.42 | -1.42 | 12.96 | 15.82 | 15.64 | -18.91 |
| 22Q1 (13) | 2.28 | 4.11 | 15.74 | 35.66 | 54.77 | -0.61 | 39.95 | -3.67 | -13.73 | 2.55 | -35.44 | 0.39 | 28.83 | -20.47 | 29.28 | 13.68 | 49.18 | -48.46 |
| 21Q4 (12) | 2.19 | -9.13 | 17.11 | 23.04 | -25.75 | -44.02 | 41.47 | 9.65 | -14.58 | 3.95 | 34.81 | 78.73 | 36.25 | 7.34 | 66.82 | 9.17 | 31.19 | -68.41 |
| 21Q3 (11) | 2.41 | 14.76 | 2.99 | 31.03 | -51.03 | -44.55 | 37.82 | -12.51 | -2.83 | 2.93 | 103.47 | 79.75 | 33.77 | 34.22 | 60.12 | 6.99 | -64.17 | -64.08 |
| 21Q2 (10) | 2.10 | 6.6 | 27.27 | 63.37 | 76.62 | 125.92 | 43.23 | -6.65 | -21.46 | 1.44 | -43.31 | -55.56 | 25.16 | 12.83 | -52.39 | 19.51 | -26.49 | 259.3 |
| 21Q1 (9) | 1.97 | 5.35 | -4.37 | 35.88 | -12.83 | 5.37 | 46.31 | -4.61 | 4.99 | 2.54 | 14.93 | -4.87 | 22.30 | 2.62 | -57.78 | 26.54 | -8.58 | 539.4 |
| 20Q4 (8) | 1.87 | -20.09 | -65.24 | 41.16 | -26.45 | -72.82 | 48.55 | 24.74 | 186.94 | 2.21 | 35.58 | 268.33 | 21.73 | 3.03 | -27.15 | 29.03 | 49.18 | 335.82 |
| 20Q3 (7) | 2.34 | 41.82 | 30.0 | 55.96 | 99.5 | 0 | 38.92 | -29.29 | -23.01 | 1.63 | -49.69 | 0 | 21.09 | -60.09 | -58.59 | 19.46 | 258.38 | 5221.05 |
| 20Q2 (6) | 1.65 | -19.9 | -41.28 | 28.05 | -17.62 | 0 | 55.04 | 24.78 | 69.77 | 3.24 | 21.35 | 0 | 52.85 | 0.06 | 27.81 | 5.43 | 189.9 | 160.74 |
| 20Q1 (5) | 2.06 | -61.71 | -1.44 | 34.05 | -77.51 | 4.42 | 44.11 | 160.7 | 1.45 | 2.67 | 345.0 | -4.3 | 52.82 | 77.07 | -9.88 | -6.04 | 50.93 | 51.05 |
| 19Q4 (4) | 5.38 | 198.89 | 0.0 | 151.41 | 0 | 0.0 | 16.92 | -66.53 | 0.0 | 0.60 | 0 | 0.0 | 29.83 | -41.43 | 0.0 | -12.31 | -3139.47 | 0.0 |
| 19Q3 (3) | 1.80 | -35.94 | 0.0 | 0.00 | 0 | 0.0 | 50.55 | 55.92 | 0.0 | 0.00 | 0 | 0.0 | 50.93 | 23.17 | 0.0 | -0.38 | 95.75 | 0.0 |
| 19Q2 (2) | 2.81 | 34.45 | 0.0 | 0.00 | -100.0 | 0.0 | 32.42 | -25.44 | 0.0 | 0.00 | -100.0 | 0.0 | 41.35 | -29.45 | 0.0 | -8.94 | 27.55 | 0.0 |
| 19Q1 (1) | 2.09 | 0.0 | 0.0 | 32.61 | 0.0 | 0.0 | 43.48 | 0.0 | 0.0 | 2.79 | 0.0 | 0.0 | 58.61 | 0.0 | 0.0 | -12.34 | 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) | 8.09 | -14.3 | 85.23 | -18.42 | 45.11 | 16.71 | 4.28 | 22.64 | 27.94 | -7.61 | 21.45 | 80.25 |
| 2022 (9) | 9.44 | 11.58 | 104.48 | -31.61 | 38.65 | -10.47 | 3.49 | 46.03 | 30.24 | 22.68 | 11.90 | -43.09 |
| 2021 (8) | 8.46 | 6.28 | 152.76 | 4.67 | 43.17 | -5.89 | 2.39 | -4.4 | 24.65 | -34.75 | 20.91 | 97.45 |
| 2020 (7) | 7.96 | -28.61 | 145.95 | 26.7 | 45.87 | 40.1 | 2.50 | -21.14 | 37.78 | -14.66 | 10.59 | 0 |
| 2019 (6) | 11.15 | -20.13 | 115.19 | -47.76 | 32.74 | 25.2 | 3.17 | 90.96 | 44.27 | 16.9 | -8.35 | 0 |
| 2018 (5) | 13.96 | 46.64 | 220.50 | 0 | 26.15 | -31.81 | 1.66 | 0 | 37.87 | 4.04 | -10.07 | 0 |
| 2017 (4) | 9.52 | -20.27 | 0.00 | 0 | 38.35 | 25.49 | 0.00 | 0 | 36.40 | 9.47 | 1.95 | 0 |
| 2016 (3) | 11.94 | 6.61 | 0.00 | 0 | 30.56 | -6.26 | 0.00 | 0 | 33.25 | 6.81 | -2.69 | 0 |
| 2015 (2) | 11.20 | -4.6 | 272341.00 | 114.94 | 32.60 | 4.89 | 0.00 | 0 | 31.13 | 7.68 | 1.47 | -32.57 |
| 2014 (1) | 11.74 | 4.82 | 126708.00 | 0 | 31.08 | -4.6 | 0.00 | 0 | 28.91 | -42.02 | 2.18 | 0 |
