- 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) | 3.11 | -19.64 | -61.37 | 0.38 | 111.11 | 26.67 | 29.27 | 24.5 | 158.8 | 242.17 | -52.92 | -21.02 | 21.93 | -38.66 | -60.88 | 249.51 | -50.31 | -4.72 |
| 23Q3 (19) | 3.87 | 188.81 | 17.63 | 0.18 | 0.0 | -43.75 | 23.51 | -65.46 | -15.0 | 514.33 | 3.69 | 79.83 | 35.75 | -39.71 | -24.0 | 502.09 | -0.53 | 88.31 |
| 23Q2 (18) | 1.34 | -47.86 | -51.27 | 0.18 | -21.74 | -43.75 | 68.07 | 92.45 | 105.96 | 496.01 | 22.76 | 73.92 | 59.30 | -17.06 | 14.74 | 504.78 | 37.2 | 89.36 |
| 23Q1 (17) | 2.57 | -68.07 | -37.16 | 0.23 | -23.33 | -4.17 | 35.37 | 212.73 | 58.89 | 404.05 | 31.77 | 6.3 | 71.50 | 27.54 | -13.52 | 367.92 | 40.49 | 15.09 |
| 22Q4 (16) | 8.05 | 144.68 | 28.39 | 0.30 | -6.25 | -42.31 | 11.31 | -59.11 | -22.0 | 306.64 | 7.21 | 73.69 | 56.06 | 19.18 | 70.6 | 261.88 | -1.78 | 65.55 |
| 22Q3 (15) | 3.29 | 19.64 | -41.35 | 0.32 | 0.0 | -13.51 | 27.66 | -16.31 | 70.43 | 286.01 | 0.28 | 15.21 | 47.04 | -8.98 | -9.45 | 266.63 | 0.02 | 25.46 |
| 22Q2 (14) | 2.75 | -32.76 | 14.11 | 0.32 | 33.33 | -52.94 | 33.05 | 48.47 | -12.59 | 285.20 | -24.97 | 114.0 | 51.68 | -37.49 | 18.37 | 266.57 | -16.62 | 109.21 |
| 22Q1 (13) | 4.09 | -34.77 | 86.76 | 0.24 | -53.85 | -48.94 | 22.26 | 53.52 | -46.45 | 380.12 | 115.32 | 97.73 | 82.68 | 151.61 | 26.48 | 319.69 | 102.09 | 89.79 |
| 21Q4 (12) | 6.27 | 11.76 | 533.33 | 0.52 | 40.54 | -16.13 | 14.50 | -10.66 | -84.27 | 176.54 | -28.89 | 19.49 | 32.86 | -36.75 | -16.92 | 158.19 | -25.57 | -21.05 |
| 21Q3 (11) | 5.61 | 132.78 | 209.94 | 0.37 | -45.59 | -35.09 | 16.23 | -57.07 | -67.66 | 248.25 | 86.28 | 54.62 | 51.95 | 18.99 | 31.29 | 212.53 | 66.79 | 24.17 |
| 21Q2 (10) | 2.41 | 10.05 | 33.15 | 0.68 | 44.68 | 33.33 | 37.81 | -9.04 | -24.65 | 133.27 | -30.68 | -25.03 | 43.66 | -33.21 | 16.61 | 127.42 | -24.35 | -33.11 |
| 21Q1 (9) | 2.19 | 121.21 | 71.09 | 0.47 | -24.19 | 11.9 | 41.57 | -54.89 | -41.67 | 192.24 | 30.11 | -11.79 | 65.37 | 65.28 | 92.55 | 168.44 | -15.94 | -34.01 |
| 20Q4 (8) | 0.99 | -45.3 | -28.26 | 0.62 | 8.77 | 44.19 | 92.16 | 83.66 | 39.74 | 147.75 | -7.97 | -30.16 | 39.55 | -0.05 | 12.71 | 200.37 | 17.07 | -17.35 |
| 20Q3 (7) | 1.81 | 0.0 | 23.97 | 0.57 | 11.76 | 67.65 | 50.18 | 0.0 | -19.56 | 160.55 | -9.68 | -39.79 | 39.57 | 5.69 | -45.33 | 171.16 | -10.15 | -33.31 |
| 20Q2 (6) | 1.81 | 41.41 | -24.58 | 0.51 | 21.43 | 27.5 | 50.18 | -29.59 | 32.61 | 177.76 | -18.43 | -22.22 | 37.44 | 10.28 | -65.09 | 190.50 | -25.37 | 19.72 |
| 20Q1 (5) | 1.28 | -7.25 | -55.86 | 0.42 | -2.33 | -4.55 | 71.27 | 8.07 | 127.12 | 217.93 | 3.01 | 5.24 | 33.95 | -3.25 | -69.76 | 255.25 | 5.29 | 102.26 |
| 19Q4 (4) | 1.38 | -5.48 | 0.0 | 0.43 | 26.47 | 0.0 | 65.95 | 5.72 | 0.0 | 211.56 | -20.66 | 0.0 | 35.09 | -51.52 | 0.0 | 242.43 | -5.54 | 0.0 |
| 19Q3 (3) | 1.46 | -39.17 | 0.0 | 0.34 | -15.0 | 0.0 | 62.38 | 64.85 | 0.0 | 266.66 | 16.68 | 0.0 | 72.38 | -32.52 | 0.0 | 256.66 | 61.3 | 0.0 |
| 19Q2 (2) | 2.40 | -17.24 | 0.0 | 0.40 | -9.09 | 0.0 | 37.84 | 20.59 | 0.0 | 228.54 | 10.37 | 0.0 | 107.26 | -4.45 | 0.0 | 159.12 | 26.09 | 0.0 |
| 19Q1 (1) | 2.90 | 0.0 | 0.0 | 0.44 | 0.0 | 0.0 | 31.38 | 0.0 | 0.0 | 207.07 | 0.0 | 0.0 | 112.26 | 0.0 | 0.0 | 126.20 | 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) | 7.08 | -73.01 | 1.11 | -11.9 | 51.54 | 270.26 | 329.77 | 13.53 | 49.73 | -10.69 | 331.58 | 33.33 |
| 2022 (9) | 26.23 | 34.24 | 1.26 | -40.0 | 13.92 | -25.48 | 290.46 | 67.37 | 55.68 | 44.47 | 248.69 | 61.82 |
| 2021 (8) | 19.54 | 146.72 | 2.10 | 6.06 | 18.68 | -59.47 | 173.54 | -6.0 | 38.54 | 17.0 | 153.68 | -22.29 |
| 2020 (7) | 7.92 | 52.31 | 1.98 | -8.33 | 46.09 | -34.3 | 184.62 | 9.48 | 32.94 | 61.15 | 197.77 | -9.42 |
| 2019 (6) | 5.20 | 30.98 | 2.16 | -42.55 | 70.15 | -23.72 | 168.63 | 73.79 | 20.44 | 99.41 | 218.33 | 22.15 |
| 2018 (5) | 3.97 | 55.08 | 3.76 | 15.69 | 91.96 | -35.61 | 97.03 | -13.59 | 10.25 | -10.87 | 178.74 | -26.63 |
| 2017 (4) | 2.56 | -25.8 | 3.25 | -55.84 | 142.81 | 34.97 | 112.29 | 126.53 | 11.50 | 29.21 | 243.60 | 66.3 |
| 2016 (3) | 3.45 | 27.31 | 7.36 | 0 | 105.81 | -21.38 | 49.57 | 0 | 8.90 | 0 | 146.48 | 8.83 |
| 2015 (2) | 2.71 | -25.34 | 0.00 | 0 | 134.59 | 33.83 | 0.00 | 0 | 0.00 | 0 | 134.59 | 33.83 |
| 2014 (1) | 3.63 | 0 | 0.00 | 0 | 100.57 | 0 | 0.00 | 0 | 0.00 | 0 | 100.57 | 0 |
