- 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) | 0.80 | -1.23 | 1.27 | 2.78 | 5.3 | -2.46 | 113.99 | 1.67 | -1.48 | 32.73 | -4.99 | 2.63 | 90.68 | 9.6 | 13.56 | 56.05 | -12.2 | -17.24 |
| 23Q3 (19) | 0.81 | -3.57 | -10.99 | 2.64 | 6.02 | 6.02 | 112.12 | 3.34 | 11.52 | 34.45 | -5.82 | -5.67 | 82.74 | 5.71 | 3.54 | 63.84 | -4.45 | 11.73 |
| 23Q2 (18) | 0.84 | 12.0 | -6.67 | 2.49 | -3.49 | -3.49 | 108.50 | -10.08 | 7.55 | 36.58 | 3.66 | 3.89 | 78.27 | -12.99 | 7.62 | 66.81 | 1.24 | 5.43 |
| 23Q1 (17) | 0.75 | -5.06 | -14.77 | 2.58 | -9.47 | 6.17 | 120.66 | 4.29 | 17.29 | 35.29 | 10.66 | -5.72 | 89.96 | 12.66 | 17.73 | 65.99 | -2.57 | 3.29 |
| 22Q4 (16) | 0.79 | -13.19 | -18.56 | 2.85 | 14.46 | 10.47 | 115.70 | 15.08 | 23.7 | 31.89 | -12.68 | -9.43 | 79.85 | -0.08 | 11.44 | 67.73 | 18.53 | 18.64 |
| 22Q3 (15) | 0.91 | 1.11 | 3.41 | 2.49 | -3.49 | 11.16 | 100.54 | -0.34 | -2.84 | 36.52 | 3.72 | -10.27 | 79.91 | 9.87 | 2.32 | 57.14 | -9.83 | -13.52 |
| 22Q2 (14) | 0.90 | 2.27 | -1.1 | 2.58 | 6.17 | 17.81 | 100.88 | -1.93 | 0.74 | 35.21 | -5.93 | -15.18 | 72.73 | -4.82 | -12.84 | 63.37 | -0.81 | 8.86 |
| 22Q1 (13) | 0.88 | -9.28 | 2.33 | 2.43 | -5.81 | 11.98 | 102.87 | 9.99 | -2.63 | 37.43 | 6.31 | -10.88 | 76.41 | 6.64 | -13.98 | 63.89 | 11.91 | 8.62 |
| 21Q4 (12) | 0.97 | 10.23 | -8.49 | 2.58 | 15.18 | 1.57 | 93.53 | -9.62 | 9.05 | 35.21 | -13.49 | -1.54 | 71.65 | -8.26 | -8.48 | 57.09 | -13.59 | 32.0 |
| 21Q3 (11) | 0.88 | -3.3 | -24.14 | 2.24 | 2.28 | -14.18 | 103.48 | 3.34 | 32.45 | 40.70 | -1.95 | 16.59 | 78.10 | -6.4 | 5.53 | 66.07 | 13.5 | 69.28 |
| 21Q2 (10) | 0.91 | 5.81 | -9.9 | 2.19 | 0.92 | -6.01 | 100.14 | -5.22 | 11.29 | 41.51 | -1.17 | 6.44 | 83.44 | -6.07 | -1.45 | 58.21 | -1.04 | 31.37 |
| 21Q1 (9) | 0.86 | -18.87 | -8.51 | 2.17 | -14.57 | -17.8 | 105.65 | 23.18 | 9.22 | 42.00 | 17.45 | 21.92 | 88.83 | 13.46 | 7.83 | 58.82 | 36.0 | 20.53 |
| 20Q4 (8) | 1.06 | -8.62 | 27.71 | 2.54 | -2.68 | -4.15 | 85.77 | 9.78 | -21.79 | 35.76 | 2.43 | 4.17 | 78.29 | 5.78 | -16.46 | 43.25 | 10.81 | -14.02 |
| 20Q3 (7) | 1.16 | 14.85 | 52.63 | 2.61 | 12.02 | 0.38 | 78.13 | -13.17 | -35.16 | 34.91 | -10.49 | -0.11 | 74.01 | -12.59 | -21.65 | 39.03 | -11.92 | -36.02 |
| 20Q2 (6) | 1.01 | 7.45 | 26.25 | 2.33 | -11.74 | -8.98 | 89.98 | -6.98 | -20.9 | 39.00 | 13.21 | 9.61 | 84.67 | 2.78 | -2.05 | 44.31 | -9.2 | -29.55 |
| 20Q1 (5) | 0.94 | 13.25 | 22.08 | 2.64 | -0.38 | 16.3 | 96.73 | -11.8 | -17.82 | 34.45 | 0.35 | -14.18 | 82.38 | -12.09 | -4.94 | 48.80 | -2.98 | -31.45 |
| 19Q4 (4) | 0.83 | 9.21 | 0.0 | 2.65 | 1.92 | 0.0 | 109.67 | -8.99 | 0.0 | 34.33 | -1.77 | 0.0 | 93.71 | -0.79 | 0.0 | 50.30 | -17.54 | 0.0 |
| 19Q3 (3) | 0.76 | -5.0 | 0.0 | 2.60 | 1.56 | 0.0 | 120.50 | 5.93 | 0.0 | 34.95 | -1.77 | 0.0 | 94.46 | 9.28 | 0.0 | 61.00 | -3.02 | 0.0 |
| 19Q2 (2) | 0.80 | 3.9 | 0.0 | 2.56 | 12.78 | 0.0 | 113.75 | -3.36 | 0.0 | 35.58 | -11.36 | 0.0 | 86.44 | -0.25 | 0.0 | 62.90 | -11.64 | 0.0 |
| 19Q1 (1) | 0.77 | 0.0 | 0.0 | 2.27 | 0.0 | 0.0 | 117.71 | 0.0 | 0.0 | 40.14 | 0.0 | 0.0 | 86.66 | 0.0 | 0.0 | 71.19 | 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) | 2.95 | -16.9 | 11.06 | -1.25 | 123.64 | 20.39 | 33.00 | 1.23 | 95.40 | 13.4 | 61.24 | 19.68 |
| 2022 (9) | 3.55 | -0.84 | 11.20 | 15.58 | 102.70 | 0.76 | 32.60 | -13.5 | 84.13 | 0.88 | 51.17 | -8.97 |
| 2021 (8) | 3.58 | -15.96 | 9.69 | -4.72 | 101.93 | 18.84 | 37.69 | 4.99 | 83.40 | 0.04 | 56.21 | 46.76 |
| 2020 (7) | 4.26 | 27.16 | 10.17 | 12.75 | 85.77 | -21.37 | 35.90 | -11.31 | 83.37 | -6.45 | 38.30 | -36.62 |
| 2019 (6) | 3.35 | 3.4 | 9.02 | -21.36 | 109.08 | -3.14 | 40.48 | 27.22 | 89.12 | 15.04 | 60.43 | -9.77 |
| 2018 (5) | 3.24 | -1.22 | 11.47 | -18.71 | 112.62 | 1.31 | 31.82 | 22.95 | 77.47 | -6.1 | 66.97 | 22.81 |
| 2017 (4) | 3.28 | -5.75 | 14.11 | 7.22 | 111.16 | 6.04 | 25.88 | -6.71 | 82.50 | -12.43 | 54.53 | 42.15 |
| 2016 (3) | 3.48 | 0.29 | 13.16 | -1.2 | 104.83 | -0.27 | 27.74 | 1.2 | 94.21 | -7.15 | 38.36 | 23.54 |
| 2015 (2) | 3.47 | 3.89 | 13.32 | 21.31 | 105.11 | -3.7 | 27.41 | -17.54 | 101.46 | -2.85 | 31.05 | -18.16 |
| 2014 (1) | 3.34 | 8.44 | 10.98 | 4.27 | 109.15 | -7.75 | 33.24 | -4.12 | 104.44 | -5.24 | 37.94 | -11.29 |
