- 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) | 0.60 | 0.0 | -18.92 | 1.51 | -10.12 | 12.69 | 150.74 | -0.76 | 22.07 | 60.39 | 11.38 | -10.76 | 73.65 | 20.74 | 23.57 | 137.49 | -5.25 | 4.5 |
| 23Q3 (19) | 0.60 | -15.49 | -25.0 | 1.68 | -3.45 | 22.63 | 151.89 | 18.2 | 34.11 | 54.22 | 3.89 | -18.32 | 61.00 | 38.98 | -2.88 | 145.11 | 6.07 | 24.2 |
| 23Q2 (18) | 0.71 | -7.79 | -2.74 | 1.74 | 8.75 | 64.15 | 128.50 | 8.37 | 3.75 | 52.19 | -8.47 | -39.09 | 43.89 | 8.45 | -35.93 | 136.80 | 1.24 | -3.01 |
| 23Q1 (17) | 0.77 | 4.05 | -10.47 | 1.60 | 19.4 | 49.53 | 118.57 | -3.98 | 11.94 | 57.02 | -15.74 | -32.95 | 40.47 | -32.1 | -41.16 | 135.12 | 2.7 | 10.58 |
| 22Q4 (16) | 0.74 | -7.5 | -3.9 | 1.34 | -2.19 | 39.58 | 123.49 | 9.03 | 3.93 | 67.67 | 1.94 | -28.85 | 59.60 | -5.11 | -32.22 | 131.57 | 12.61 | 4.43 |
| 22Q3 (15) | 0.80 | 9.59 | -13.04 | 1.37 | 29.25 | 7.87 | 113.26 | -8.55 | 14.66 | 66.38 | -22.53 | -7.69 | 62.81 | -8.31 | -11.21 | 116.84 | -17.16 | 16.9 |
| 22Q2 (14) | 0.73 | -15.12 | -27.72 | 1.06 | -0.93 | -29.8 | 123.85 | 16.93 | 36.87 | 85.69 | 0.76 | 41.96 | 68.50 | -0.41 | 7.74 | 141.05 | 15.43 | 61.62 |
| 22Q1 (13) | 0.86 | 11.69 | -13.13 | 1.07 | 11.46 | -28.19 | 105.92 | -10.86 | 14.68 | 85.04 | -10.59 | 39.41 | 68.78 | -21.78 | -2.77 | 122.19 | -3.02 | 47.89 |
| 21Q4 (12) | 0.77 | -16.3 | -24.51 | 0.96 | -24.41 | -46.67 | 118.82 | 20.29 | 33.49 | 95.11 | 32.26 | 88.45 | 87.93 | 24.3 | 47.14 | 125.99 | 26.05 | 58.04 |
| 21Q3 (11) | 0.92 | -8.91 | -7.07 | 1.27 | -15.89 | -26.16 | 98.78 | 9.16 | 6.96 | 71.91 | 19.14 | 36.22 | 70.74 | 11.26 | 21.73 | 99.95 | 14.53 | 14.85 |
| 21Q2 (10) | 1.01 | 2.02 | 0.0 | 1.51 | 1.34 | -1.31 | 90.49 | -2.02 | 0.38 | 60.36 | -1.05 | 1.17 | 63.58 | -10.12 | 6.64 | 87.27 | 5.63 | -3.24 |
| 21Q1 (9) | 0.99 | -2.94 | 15.12 | 1.49 | -17.22 | 8.76 | 92.36 | 3.76 | -12.96 | 61.00 | 20.86 | -7.85 | 70.74 | 18.37 | 1.7 | 82.62 | 3.64 | -19.59 |
| 20Q4 (8) | 1.02 | 3.03 | 24.39 | 1.80 | 4.65 | 11.8 | 89.01 | -3.62 | -19.77 | 50.47 | -4.39 | -10.56 | 59.76 | 2.84 | -5.74 | 79.72 | -8.4 | -23.34 |
| 20Q3 (7) | 0.99 | -1.98 | 32.0 | 1.72 | 12.42 | 9.55 | 92.35 | 2.44 | -24.23 | 52.79 | -11.52 | -9.14 | 58.11 | -2.53 | -6.92 | 87.03 | -3.5 | -25.97 |
| 20Q2 (6) | 1.01 | 17.44 | 34.67 | 1.53 | 11.68 | 2.68 | 90.15 | -15.04 | -25.86 | 59.66 | -9.88 | -2.15 | 59.62 | -14.29 | -11.56 | 90.19 | -12.22 | -21.68 |
| 20Q1 (5) | 0.86 | 4.88 | 4.88 | 1.37 | -14.91 | -8.67 | 106.11 | -4.36 | -3.97 | 66.20 | 17.31 | 9.35 | 69.56 | 9.72 | -7.75 | 102.75 | -1.19 | 7.43 |
| 19Q4 (4) | 0.82 | 9.33 | 0.0 | 1.61 | 2.55 | 0.0 | 110.95 | -8.97 | 0.0 | 56.43 | -2.87 | 0.0 | 63.40 | 1.55 | 0.0 | 103.99 | -11.54 | 0.0 |
| 19Q3 (3) | 0.75 | 0.0 | 0.0 | 1.57 | 5.37 | 0.0 | 121.88 | 0.24 | 0.0 | 58.10 | -4.71 | 0.0 | 62.43 | -7.39 | 0.0 | 117.56 | 2.08 | 0.0 |
| 19Q2 (2) | 0.75 | -8.54 | 0.0 | 1.49 | -0.67 | 0.0 | 121.59 | 10.04 | 0.0 | 60.97 | 0.71 | 0.0 | 67.41 | -10.6 | 0.0 | 115.16 | 20.41 | 0.0 |
| 19Q1 (1) | 0.82 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 110.50 | 0.0 | 0.0 | 60.54 | 0.0 | 0.0 | 75.40 | 0.0 | 0.0 | 95.64 | 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) | 3.00 | -9.91 | 6.03 | 24.84 | 121.67 | 10.92 | 60.52 | -19.88 | 55.51 | -10.35 | 126.68 | 2.72 |
| 2022 (9) | 3.33 | -8.77 | 4.83 | -1.43 | 109.69 | 9.73 | 75.54 | 1.33 | 61.92 | -19.2 | 123.32 | 25.99 |
| 2021 (8) | 3.65 | 5.8 | 4.90 | -17.79 | 99.96 | -5.46 | 74.55 | 21.75 | 76.63 | 5.81 | 97.88 | 3.53 |
| 2020 (7) | 3.45 | 8.15 | 5.96 | 2.76 | 105.73 | -7.53 | 61.23 | -2.78 | 72.42 | -8.42 | 94.54 | -3.76 |
| 2019 (6) | 3.19 | -12.36 | 5.80 | -17.5 | 114.34 | 14.03 | 62.98 | 21.4 | 79.08 | 10.26 | 98.23 | 22.13 |
| 2018 (5) | 3.64 | 4.6 | 7.03 | -11.57 | 100.27 | -4.37 | 51.88 | 13.0 | 71.72 | 2.56 | 80.43 | -0.48 |
| 2017 (4) | 3.48 | 17.17 | 7.95 | 10.11 | 104.85 | -14.63 | 45.91 | -9.14 | 69.93 | 2.1 | 80.82 | -22.93 |
| 2016 (3) | 2.97 | 0.68 | 7.22 | 12.46 | 122.82 | -0.9 | 50.53 | -11.13 | 68.49 | 0.5 | 104.86 | -6.91 |
| 2015 (2) | 2.95 | 33.48 | 6.42 | 9.93 | 123.93 | -24.88 | 56.86 | -9.01 | 68.15 | -32.28 | 112.64 | -11.2 |
| 2014 (1) | 2.21 | -25.59 | 5.84 | -35.89 | 164.98 | 34.04 | 62.49 | 55.99 | 100.63 | 25.07 | 126.84 | 53.41 |
