- 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) | 1.70 | -16.67 | -1.16 | 2.01 | 0.5 | 12.92 | 53.42 | 19.59 | 1.08 | 45.32 | -0.48 | -11.59 | 33.14 | -9.43 | -38.91 | 65.60 | 22.34 | 31.57 |
| 23Q3 (19) | 2.04 | -3.32 | 22.16 | 2.00 | 7.53 | -11.89 | 44.67 | 3.38 | -18.07 | 45.54 | -7.0 | 13.48 | 36.59 | 0.52 | -41.47 | 53.62 | -3.87 | 66.88 |
| 23Q2 (18) | 2.11 | 15.93 | 9.9 | 1.86 | 23.18 | -30.86 | 43.21 | -13.41 | -8.76 | 48.97 | -18.74 | 44.97 | 36.40 | -20.04 | -36.85 | 55.78 | -13.71 | 137.46 |
| 23Q1 (17) | 1.82 | 5.81 | -6.19 | 1.51 | -15.17 | -35.19 | 49.90 | -5.58 | 6.28 | 60.26 | 17.56 | 54.12 | 45.52 | -16.09 | -21.04 | 64.64 | 29.64 | 127.61 |
| 22Q4 (16) | 1.72 | 2.99 | -15.27 | 1.78 | -21.59 | -14.01 | 52.85 | -3.06 | 18.02 | 51.26 | 27.73 | 16.77 | 54.25 | -13.23 | -3.56 | 49.86 | 55.18 | 53.75 |
| 22Q3 (15) | 1.67 | -13.02 | -9.24 | 2.27 | -15.61 | 1.34 | 54.52 | 15.12 | 10.5 | 40.13 | 18.8 | -1.25 | 62.52 | 8.47 | 17.25 | 32.13 | 36.78 | -12.33 |
| 22Q2 (14) | 1.92 | -1.03 | -1.54 | 2.69 | 15.45 | 13.5 | 47.36 | 0.87 | 1.61 | 33.78 | -13.61 | -12.1 | 57.64 | -0.02 | 18.21 | 23.49 | -17.29 | -35.25 |
| 22Q1 (13) | 1.94 | -4.43 | -9.77 | 2.33 | 12.56 | 23.94 | 46.95 | 4.85 | 11.15 | 39.10 | -10.93 | -19.03 | 57.65 | 2.49 | 16.23 | 28.40 | -12.43 | -30.61 |
| 21Q4 (12) | 2.03 | 10.33 | 2.53 | 2.07 | -7.59 | 10.11 | 44.78 | -9.24 | -2.33 | 43.90 | 8.02 | -9.07 | 56.25 | 5.5 | 9.2 | 32.43 | -11.51 | -23.89 |
| 21Q3 (11) | 1.84 | -5.64 | 0.55 | 2.24 | -5.49 | -2.18 | 49.34 | 5.86 | -0.66 | 40.64 | 5.75 | 2.34 | 53.32 | 9.35 | 42.49 | 36.65 | 1.02 | -29.45 |
| 21Q2 (10) | 1.95 | -9.3 | 12.07 | 2.37 | 26.06 | 11.27 | 46.61 | 10.35 | -10.78 | 38.43 | -20.42 | -9.98 | 48.76 | -1.69 | 32.11 | 36.28 | -11.36 | -37.48 |
| 21Q1 (9) | 2.15 | 8.59 | 27.22 | 1.88 | 0.0 | -14.55 | 42.24 | -7.87 | -21.75 | 48.29 | 0.02 | 16.95 | 49.60 | -3.71 | 15.21 | 40.93 | -3.94 | -21.62 |
| 20Q4 (8) | 1.98 | 8.2 | 8.79 | 1.88 | -17.9 | -18.97 | 45.85 | -7.69 | -8.24 | 48.28 | 21.58 | 23.04 | 51.51 | 37.65 | 3.06 | 42.61 | -17.98 | 8.64 |
| 20Q3 (7) | 1.83 | 5.17 | 0.55 | 2.29 | 7.51 | -14.87 | 49.67 | -4.92 | -0.4 | 39.71 | -6.98 | 17.38 | 37.42 | 1.38 | -29.06 | 51.95 | -10.48 | 67.91 |
| 20Q2 (6) | 1.74 | 2.96 | -4.4 | 2.13 | -3.18 | -29.93 | 52.24 | -3.22 | 4.44 | 42.69 | 3.39 | 42.59 | 36.91 | -14.26 | -21.33 | 58.03 | 11.13 | 75.69 |
| 20Q1 (5) | 1.69 | -7.14 | 1.81 | 2.20 | -5.17 | -16.98 | 53.98 | 8.02 | -1.46 | 41.29 | 5.22 | 20.34 | 43.05 | -13.87 | -16.18 | 52.22 | 33.15 | 38.4 |
| 19Q4 (4) | 1.82 | 0.0 | 0.0 | 2.32 | -13.75 | 0.0 | 49.97 | 0.2 | 0.0 | 39.24 | 15.99 | 0.0 | 49.98 | -5.25 | 0.0 | 39.22 | 26.76 | 0.0 |
| 19Q3 (3) | 1.82 | 0.0 | 0.0 | 2.69 | -11.51 | 0.0 | 49.87 | -0.3 | 0.0 | 33.83 | 12.99 | 0.0 | 52.75 | 12.43 | 0.0 | 30.94 | -6.33 | 0.0 |
| 19Q2 (2) | 1.82 | 9.64 | 0.0 | 3.04 | 14.72 | 0.0 | 50.02 | -8.69 | 0.0 | 29.94 | -12.74 | 0.0 | 46.92 | -8.64 | 0.0 | 33.03 | -12.46 | 0.0 |
| 19Q1 (1) | 1.66 | 0.0 | 0.0 | 2.65 | 0.0 | 0.0 | 54.78 | 0.0 | 0.0 | 34.31 | 0.0 | 0.0 | 51.36 | 0.0 | 0.0 | 37.73 | 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) | 6.80 | -10.99 | 6.82 | -2.99 | 53.70 | 12.41 | 53.56 | 3.18 | 44.59 | -22.3 | 62.66 | 48.13 |
| 2022 (9) | 7.64 | -9.8 | 7.03 | -2.77 | 47.77 | 10.81 | 51.91 | 2.89 | 57.39 | -4.24 | 42.30 | 25.78 |
| 2021 (8) | 8.47 | 5.22 | 7.23 | -9.28 | 43.11 | -4.92 | 50.45 | 10.13 | 59.93 | 24.36 | 33.63 | -21.74 |
| 2020 (7) | 8.05 | 9.97 | 7.97 | -17.92 | 45.34 | -9.05 | 45.81 | 21.93 | 48.19 | -2.88 | 42.97 | 13.68 |
| 2019 (6) | 7.32 | 16.93 | 9.71 | -6.09 | 49.85 | -14.52 | 37.57 | 6.46 | 49.62 | -7.17 | 37.80 | -5.9 |
| 2018 (5) | 6.26 | 0.97 | 10.34 | -8.41 | 58.32 | -0.98 | 35.29 | 9.19 | 53.45 | 26.12 | 40.17 | -17.75 |
| 2017 (4) | 6.20 | 9.54 | 11.29 | 20.23 | 58.90 | -8.6 | 32.32 | -16.81 | 42.38 | -16.28 | 48.84 | -7.27 |
| 2016 (3) | 5.66 | 5.99 | 9.39 | -18.42 | 64.44 | -5.67 | 38.85 | 22.52 | 50.62 | -23.19 | 52.67 | 54.37 |
| 2015 (2) | 5.34 | -20.54 | 11.51 | -43.19 | 68.31 | 25.85 | 31.71 | 76.07 | 65.90 | 3.36 | 34.12 | 299.53 |
| 2014 (1) | 6.72 | 0 | 20.26 | 0 | 54.28 | 0 | 18.01 | 0 | 63.76 | 0 | 8.54 | 0 |
