- 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) | 2.54 | 35.83 | 30.93 | 0.31 | 0.0 | -31.11 | 35.77 | -26.43 | -23.62 | 295.55 | 1.01 | 44.59 | 32.41 | 39.52 | 6.65 | 298.91 | -5.99 | 35.35 |
| 23Q3 (19) | 1.87 | 20.65 | 10.0 | 0.31 | -11.43 | -27.91 | 48.62 | -17.09 | -9.29 | 292.59 | 12.34 | 38.85 | 23.23 | -12.8 | -23.26 | 317.97 | 8.73 | 35.86 |
| 23Q2 (18) | 1.55 | -16.67 | -4.32 | 0.35 | -22.22 | -30.0 | 58.64 | 19.72 | 4.06 | 260.44 | 27.39 | 43.79 | 26.64 | -5.7 | -15.02 | 292.44 | 29.88 | 41.88 |
| 23Q1 (17) | 1.86 | -4.12 | -8.37 | 0.45 | 0.0 | -23.73 | 48.98 | 4.59 | 9.14 | 204.44 | 0.02 | 33.59 | 28.25 | -7.04 | -13.21 | 225.17 | 1.96 | 36.16 |
| 22Q4 (16) | 1.94 | 14.12 | -8.92 | 0.45 | 4.65 | -15.09 | 46.83 | -12.63 | 9.44 | 204.40 | -3.0 | 19.58 | 30.39 | 0.4 | -12.07 | 220.84 | -5.64 | 23.27 |
| 22Q3 (15) | 1.70 | 4.94 | -2.86 | 0.43 | -14.0 | -10.42 | 53.60 | -4.88 | 3.1 | 210.72 | 16.34 | 11.93 | 30.27 | -3.44 | -18.56 | 234.05 | 13.55 | 15.25 |
| 22Q2 (14) | 1.62 | -20.2 | -10.5 | 0.50 | -15.25 | -10.71 | 56.35 | 25.56 | 11.94 | 181.13 | 18.36 | 11.39 | 31.35 | -3.69 | -12.33 | 206.12 | 24.64 | 16.32 |
| 22Q1 (13) | 2.03 | -4.69 | -3.33 | 0.59 | 11.32 | -14.49 | 44.88 | 4.88 | 3.39 | 153.03 | -10.47 | 15.89 | 32.55 | -5.82 | -2.34 | 165.37 | -7.69 | 16.35 |
| 21Q4 (12) | 2.13 | 21.71 | 10.94 | 0.53 | 10.42 | -19.7 | 42.79 | -17.7 | -9.92 | 170.93 | -9.21 | 24.21 | 34.56 | -7.02 | -1.4 | 179.15 | -11.78 | 19.39 |
| 21Q3 (11) | 1.75 | -3.31 | 15.89 | 0.48 | -14.29 | -26.15 | 51.99 | 3.28 | -13.64 | 188.26 | 15.77 | 34.81 | 37.17 | 3.94 | 19.02 | 203.08 | 14.6 | 20.44 |
| 21Q2 (10) | 1.81 | -13.81 | 19.08 | 0.56 | -18.84 | -30.86 | 50.34 | 15.96 | -15.75 | 162.61 | 23.14 | 45.47 | 35.76 | 7.29 | 2.26 | 177.20 | 24.67 | 29.76 |
| 21Q1 (9) | 2.10 | 9.38 | 1.94 | 0.69 | 4.55 | -37.27 | 43.41 | -8.61 | -1.88 | 132.05 | -4.04 | 59.04 | 33.33 | -4.91 | -12.75 | 142.13 | -5.28 | 59.59 |
| 20Q4 (8) | 1.92 | 27.15 | 3.78 | 0.66 | 1.54 | -39.45 | 47.50 | -21.1 | -3.42 | 137.61 | -1.46 | 64.62 | 35.05 | 12.23 | -17.04 | 150.06 | -11.01 | 65.78 |
| 20Q3 (7) | 1.51 | -0.66 | -12.21 | 0.65 | -19.75 | -41.44 | 60.20 | 0.75 | 13.97 | 139.65 | 24.93 | 70.22 | 31.23 | -10.69 | -30.49 | 168.62 | 23.48 | 87.52 |
| 20Q2 (6) | 1.52 | -26.21 | -14.61 | 0.81 | -26.36 | -42.96 | 59.75 | 35.06 | 16.72 | 111.78 | 34.63 | 73.84 | 34.97 | -8.46 | -14.06 | 136.56 | 53.33 | 82.57 |
| 20Q1 (5) | 2.06 | 11.35 | -1.44 | 1.10 | 0.92 | -35.29 | 44.24 | -10.04 | 1.49 | 83.03 | -0.67 | 55.23 | 38.20 | -9.59 | 10.34 | 89.06 | -1.61 | 42.59 |
| 19Q4 (4) | 1.85 | 7.56 | 0.0 | 1.09 | -1.8 | 0.0 | 49.18 | -6.89 | 0.0 | 83.59 | 1.89 | 0.0 | 42.25 | -5.96 | 0.0 | 90.52 | 0.67 | 0.0 |
| 19Q3 (3) | 1.72 | -3.37 | 0.0 | 1.11 | -21.83 | 0.0 | 52.82 | 3.18 | 0.0 | 82.04 | 27.59 | 0.0 | 44.93 | 10.42 | 0.0 | 89.92 | 20.21 | 0.0 |
| 19Q2 (2) | 1.78 | -14.83 | 0.0 | 1.42 | -16.47 | 0.0 | 51.19 | 17.44 | 0.0 | 64.30 | 20.21 | 0.0 | 40.69 | 17.53 | 0.0 | 74.80 | 19.76 | 0.0 |
| 19Q1 (1) | 2.09 | 0.0 | 0.0 | 1.70 | 0.0 | 0.0 | 43.59 | 0.0 | 0.0 | 53.49 | 0.0 | 0.0 | 34.62 | 0.0 | 0.0 | 62.46 | 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) | 8.50 | 0.47 | 1.40 | -27.08 | 42.93 | -0.53 | 260.16 | 36.64 | 37.84 | 9.05 | 265.24 | 33.37 |
| 2022 (9) | 8.46 | 2.17 | 1.92 | -15.04 | 43.16 | -2.09 | 190.40 | 18.11 | 34.70 | -12.04 | 198.87 | 19.92 |
| 2021 (8) | 8.28 | 13.58 | 2.26 | -26.14 | 44.08 | -11.91 | 161.21 | 35.12 | 39.45 | -12.12 | 165.84 | 33.25 |
| 2020 (7) | 7.29 | -10.77 | 3.06 | -38.55 | 50.04 | 12.0 | 119.31 | 62.64 | 44.89 | 11.22 | 124.46 | 60.22 |
| 2019 (6) | 8.17 | 3.29 | 4.98 | -1.97 | 44.68 | -3.16 | 73.36 | 2.2 | 40.36 | 0.82 | 77.68 | -0.27 |
| 2018 (5) | 7.91 | 7.77 | 5.08 | 27.96 | 46.14 | -7.22 | 71.78 | -22.01 | 40.03 | -10.49 | 77.89 | -19.73 |
| 2017 (4) | 7.34 | -14.85 | 3.97 | -9.15 | 49.73 | 17.4 | 92.04 | 10.24 | 44.72 | 14.43 | 97.04 | 11.84 |
| 2016 (3) | 8.62 | -11.23 | 4.37 | -20.69 | 42.36 | 12.66 | 83.49 | 25.97 | 39.08 | 1.93 | 86.77 | 32.39 |
| 2015 (2) | 9.71 | 2.64 | 5.51 | -1.08 | 37.60 | -2.51 | 66.28 | 1.13 | 38.34 | 11.49 | 65.54 | -6.0 |
| 2014 (1) | 9.46 | 24.8 | 5.57 | 26.02 | 38.57 | -19.93 | 65.54 | -20.61 | 34.39 | 1.93 | 69.72 | -28.12 |
