- 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) | 1.69 | 26.12 | -6.63 | 0.49 | 6.52 | -3.92 | 53.98 | -20.45 | 7.57 | 183.86 | -7.23 | 2.27 | 60.72 | -8.08 | 39.65 | 177.12 | -11.43 | -5.01 |
| 23Q3 (19) | 1.34 | -50.55 | -39.37 | 0.46 | -39.47 | -33.33 | 67.86 | 102.14 | 64.87 | 198.19 | 66.29 | 51.24 | 66.06 | 57.96 | 80.79 | 199.98 | 80.28 | 47.42 |
| 23Q2 (18) | 2.71 | 34.83 | 30.29 | 0.76 | 52.0 | 0.0 | 33.57 | -25.78 | -23.27 | 119.18 | -35.16 | -0.09 | 41.82 | -22.4 | 17.77 | 110.93 | -36.67 | -13.02 |
| 23Q1 (17) | 2.01 | 11.05 | 0.5 | 0.50 | -1.96 | -30.56 | 45.23 | -9.86 | -0.66 | 183.81 | 2.24 | 45.93 | 53.89 | 23.94 | 54.59 | 175.15 | -6.07 | 28.19 |
| 22Q4 (16) | 1.81 | -18.1 | -26.12 | 0.51 | -26.09 | -13.56 | 50.18 | 21.91 | 35.18 | 179.78 | 37.19 | 16.05 | 43.48 | 18.99 | 17.99 | 186.47 | 37.46 | 20.17 |
| 22Q3 (15) | 2.21 | 6.25 | -22.73 | 0.69 | -9.21 | 35.29 | 41.16 | -5.92 | 29.6 | 131.04 | 9.85 | -27.27 | 36.54 | 2.9 | -7.47 | 135.65 | 6.37 | -21.34 |
| 22Q2 (14) | 2.08 | 4.0 | 20.93 | 0.76 | 5.56 | 55.1 | 43.75 | -3.91 | -17.47 | 119.29 | -5.3 | -36.4 | 35.51 | 1.86 | -28.12 | 127.53 | -6.66 | -33.29 |
| 22Q1 (13) | 2.00 | -18.37 | -2.91 | 0.72 | 22.03 | -20.88 | 45.53 | 22.66 | 3.29 | 125.96 | -18.69 | 26.34 | 34.86 | -5.4 | 0.37 | 136.63 | -11.95 | 25.29 |
| 21Q4 (12) | 2.45 | -14.34 | 10.86 | 0.59 | 15.69 | -39.8 | 37.12 | 16.88 | -9.86 | 154.91 | -14.02 | 66.41 | 36.85 | -6.69 | -1.81 | 155.17 | -10.02 | 60.42 |
| 21Q3 (11) | 2.86 | 66.28 | 10.0 | 0.51 | 4.08 | -61.65 | 31.76 | -40.09 | -9.1 | 180.17 | -3.94 | 162.64 | 39.49 | -20.06 | 28.21 | 172.45 | -9.79 | 137.04 |
| 21Q2 (10) | 1.72 | -16.5 | -44.16 | 0.49 | -46.15 | -83.88 | 53.01 | 20.26 | 79.45 | 187.56 | 88.12 | 527.29 | 49.40 | 42.24 | 168.92 | 191.17 | 75.3 | 365.47 |
| 21Q1 (9) | 2.06 | -6.79 | -23.99 | 0.91 | -7.14 | -63.01 | 44.08 | 7.04 | 31.27 | 99.70 | 7.1 | 169.17 | 34.73 | -7.46 | 25.51 | 109.05 | 12.74 | 153.84 |
| 20Q4 (8) | 2.21 | -15.0 | -24.83 | 0.98 | -26.32 | -76.94 | 41.18 | 17.86 | 32.88 | 93.09 | 35.7 | 334.39 | 37.53 | 21.85 | 132.24 | 96.73 | 32.96 | 166.84 |
| 20Q3 (7) | 2.60 | -15.58 | -66.23 | 1.33 | -56.25 | -87.27 | 34.94 | 18.28 | 195.6 | 68.60 | 129.43 | 688.51 | 30.80 | 67.66 | 506.3 | 72.75 | 77.14 | 370.87 |
| 20Q2 (6) | 3.08 | 13.65 | -21.03 | 3.04 | 23.58 | -11.63 | 29.54 | -12.03 | 26.78 | 29.90 | -19.28 | 12.87 | 18.37 | -33.61 | 110.42 | 41.07 | -4.4 | 0.02 |
| 20Q1 (5) | 2.71 | -7.82 | -39.37 | 2.46 | -42.12 | -23.6 | 33.58 | 8.36 | 64.77 | 37.04 | 72.84 | 31.25 | 27.67 | 71.23 | 296.99 | 42.96 | 18.51 | 3.19 |
| 19Q4 (4) | 2.94 | -61.82 | 0.0 | 4.25 | -59.33 | 0.0 | 30.99 | 162.18 | 0.0 | 21.43 | 146.32 | 0.0 | 16.16 | 218.11 | 0.0 | 36.25 | 134.63 | 0.0 |
| 19Q3 (3) | 7.70 | 97.44 | 0.0 | 10.45 | 203.78 | 0.0 | 11.82 | -49.27 | 0.0 | 8.70 | -67.16 | 0.0 | 5.08 | -41.81 | 0.0 | 15.45 | -62.37 | 0.0 |
| 19Q2 (2) | 3.90 | -12.75 | 0.0 | 3.44 | 6.83 | 0.0 | 23.30 | 14.33 | 0.0 | 26.49 | -6.13 | 0.0 | 8.73 | 25.25 | 0.0 | 41.06 | -1.37 | 0.0 |
| 19Q1 (1) | 4.47 | 0.0 | 0.0 | 3.22 | 0.0 | 0.0 | 20.38 | 0.0 | 0.0 | 28.22 | 0.0 | 0.0 | 6.97 | 0.0 | 0.0 | 41.63 | 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) | 6.38 | -26.16 | 2.35 | -17.25 | 57.18 | 35.4 | 155.57 | 20.86 | 41.05 | 38.82 | 171.70 | 21.45 |
| 2022 (9) | 8.64 | 30.71 | 2.84 | 6.77 | 42.23 | -23.54 | 128.72 | -6.23 | 29.57 | -32.4 | 141.38 | -4.95 |
| 2021 (8) | 6.61 | -30.35 | 2.66 | -55.29 | 55.23 | 43.64 | 137.27 | 123.64 | 43.74 | 44.64 | 148.75 | 113.75 |
| 2020 (7) | 9.49 | -59.94 | 5.95 | -67.13 | 38.45 | 149.51 | 61.38 | 204.46 | 30.24 | 230.13 | 69.59 | 163.4 |
| 2019 (6) | 23.69 | 119.15 | 18.10 | 280.25 | 15.41 | -54.34 | 20.16 | -73.74 | 9.16 | -69.61 | 26.42 | -67.13 |
| 2018 (5) | 10.81 | 18.14 | 4.76 | 39.18 | 33.75 | -15.35 | 76.76 | -28.04 | 30.14 | -10.03 | 80.38 | -28.89 |
| 2017 (4) | 9.15 | -3.28 | 3.42 | 28.57 | 39.87 | 3.34 | 106.67 | -22.26 | 33.50 | 53.32 | 113.04 | -26.57 |
| 2016 (3) | 9.46 | 25.97 | 2.66 | 46.96 | 38.58 | -20.57 | 137.22 | -31.85 | 21.85 | -22.3 | 153.95 | -30.59 |
| 2015 (2) | 7.51 | -49.73 | 1.81 | -58.39 | 48.57 | 98.73 | 201.36 | 139.8 | 28.12 | 45.78 | 221.81 | 148.89 |
| 2014 (1) | 14.94 | -14.38 | 4.35 | 37.66 | 24.44 | 16.88 | 83.97 | -27.22 | 19.29 | -3.11 | 89.12 | -23.42 |
