- 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) | 0.74 | -11.9 | -5.13 | 1.49 | 4.93 | 14.62 | 123.36 | 13.26 | 5.35 | 61.09 | -4.73 | -12.85 | 79.33 | 13.38 | -2.23 | 105.13 | 2.01 | -0.86 |
| 23Q3 (19) | 0.84 | 18.31 | 3.7 | 1.42 | 19.33 | 2.16 | 108.92 | -14.83 | -3.1 | 64.12 | -16.38 | -2.03 | 69.97 | -2.17 | -2.0 | 103.06 | -22.54 | -3.19 |
| 23Q2 (18) | 0.71 | 9.23 | -19.32 | 1.19 | 7.21 | -6.3 | 127.89 | -9.11 | 24.24 | 76.68 | -6.65 | 6.9 | 71.52 | -17.86 | 6.84 | 133.05 | -2.01 | 23.49 |
| 23Q1 (17) | 0.65 | -16.67 | -20.73 | 1.11 | -14.62 | 1.83 | 140.71 | 20.17 | 26.14 | 82.14 | 17.18 | -2.0 | 87.07 | 7.31 | 9.94 | 135.78 | 28.05 | 16.88 |
| 22Q4 (16) | 0.78 | -3.7 | -3.7 | 1.30 | -6.47 | 18.18 | 117.09 | 4.17 | 4.72 | 70.10 | 7.1 | -15.3 | 81.14 | 13.64 | -7.81 | 106.04 | -0.39 | -0.49 |
| 22Q3 (15) | 0.81 | -7.95 | -6.9 | 1.39 | 9.45 | 7.75 | 112.40 | 9.19 | 7.64 | 65.45 | -8.76 | -7.39 | 71.40 | 6.66 | -10.3 | 106.46 | -1.19 | 11.5 |
| 22Q2 (14) | 0.88 | 7.32 | 0.0 | 1.27 | 16.51 | -11.81 | 102.94 | -7.72 | 0.1 | 71.73 | -14.42 | 13.55 | 66.94 | -15.48 | -8.29 | 107.74 | -7.26 | 15.84 |
| 22Q1 (13) | 0.82 | 1.23 | -6.82 | 1.09 | -0.91 | -25.85 | 111.55 | -0.23 | 7.41 | 83.82 | 1.28 | 35.0 | 79.20 | -10.01 | 14.2 | 116.17 | 9.02 | 20.26 |
| 21Q4 (12) | 0.81 | -6.9 | 1.25 | 1.10 | -14.73 | -29.94 | 111.81 | 7.08 | -2.05 | 82.76 | 17.11 | 42.4 | 88.01 | 10.57 | 29.71 | 106.56 | 11.6 | 2.05 |
| 21Q3 (11) | 0.87 | -1.14 | 6.1 | 1.29 | -10.42 | -19.88 | 104.42 | 1.54 | -5.72 | 70.67 | 11.87 | 25.06 | 79.60 | 9.06 | 0.05 | 95.48 | 2.66 | 8.87 |
| 21Q2 (10) | 0.88 | 0.0 | -21.43 | 1.44 | -2.04 | -30.1 | 102.84 | -0.97 | 26.17 | 63.17 | 1.74 | 43.24 | 72.99 | 5.25 | 18.55 | 93.01 | -3.72 | 45.26 |
| 21Q1 (9) | 0.88 | 10.0 | 20.55 | 1.47 | -6.37 | -6.96 | 103.85 | -9.02 | -16.23 | 62.09 | 6.83 | 7.5 | 69.35 | 2.21 | -15.22 | 96.60 | -7.49 | -3.33 |
| 20Q4 (8) | 0.80 | -2.44 | -5.88 | 1.57 | -2.48 | -24.88 | 114.15 | 3.07 | 6.81 | 58.12 | 2.85 | 33.36 | 67.85 | -14.72 | -4.19 | 104.42 | 19.06 | 31.13 |
| 20Q3 (7) | 0.82 | -26.79 | -19.61 | 1.61 | -21.84 | -28.76 | 110.75 | 35.87 | 24.35 | 56.51 | 28.14 | 40.19 | 79.56 | 29.22 | 30.6 | 87.70 | 36.97 | 28.12 |
| 20Q2 (6) | 1.12 | 53.42 | 25.84 | 2.06 | 30.38 | 16.38 | 81.51 | -34.25 | -19.92 | 44.10 | -23.65 | -14.07 | 61.57 | -24.73 | -10.3 | 64.03 | -35.93 | -24.2 |
| 20Q1 (5) | 0.73 | -14.12 | 2.82 | 1.58 | -24.4 | 5.33 | 123.97 | 16.0 | -3.48 | 57.76 | 32.54 | -4.58 | 81.80 | 15.5 | -5.53 | 99.93 | 25.49 | -2.38 |
| 19Q4 (4) | 0.85 | -16.67 | 0.0 | 2.09 | -7.52 | 0.0 | 106.87 | 20.0 | 0.0 | 43.58 | 8.11 | 0.0 | 70.82 | 16.25 | 0.0 | 79.63 | 16.33 | 0.0 |
| 19Q3 (3) | 1.02 | 14.61 | 0.0 | 2.26 | 27.68 | 0.0 | 89.06 | -12.51 | 0.0 | 40.31 | -21.45 | 0.0 | 60.92 | -11.25 | 0.0 | 68.45 | -18.97 | 0.0 |
| 19Q2 (2) | 0.89 | 25.35 | 0.0 | 1.77 | 18.0 | 0.0 | 101.79 | -20.75 | 0.0 | 51.32 | -15.22 | 0.0 | 68.64 | -20.73 | 0.0 | 84.47 | -17.49 | 0.0 |
| 19Q1 (1) | 0.71 | 0.0 | 0.0 | 1.50 | 0.0 | 0.0 | 128.44 | 0.0 | 0.0 | 60.53 | 0.0 | 0.0 | 86.59 | 0.0 | 0.0 | 102.37 | 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) | 2.67 | -25.83 | 4.84 | -2.81 | 136.76 | 34.86 | 75.49 | 3.07 | 93.34 | 14.5 | 118.90 | 27.67 |
| 2022 (9) | 3.60 | -1.64 | 4.98 | -2.35 | 101.41 | 1.82 | 73.24 | 2.3 | 81.52 | 5.36 | 93.13 | -0.75 |
| 2021 (8) | 3.66 | 0.0 | 5.10 | -24.89 | 99.60 | -0.11 | 71.59 | 33.17 | 77.37 | 5.29 | 93.83 | 17.3 |
| 2020 (7) | 3.66 | 25.77 | 6.79 | -3.82 | 99.71 | -20.42 | 53.76 | 4.04 | 73.48 | -14.78 | 79.99 | -11.85 |
| 2019 (6) | 2.91 | -26.33 | 7.06 | -22.84 | 125.29 | 35.49 | 51.67 | 29.53 | 86.22 | 42.47 | 90.74 | 26.31 |
| 2018 (5) | 3.95 | -2.71 | 9.15 | -10.73 | 92.47 | 2.95 | 39.89 | 12.02 | 60.52 | 3.35 | 71.84 | 7.45 |
| 2017 (4) | 4.06 | -8.14 | 10.25 | -15.64 | 89.82 | 8.74 | 35.61 | 18.54 | 58.56 | -12.62 | 66.86 | 46.56 |
| 2016 (3) | 4.42 | 25.57 | 12.15 | 3.49 | 82.60 | -20.29 | 30.04 | -3.35 | 67.02 | -24.03 | 45.62 | -1.89 |
| 2015 (2) | 3.52 | 0.28 | 11.74 | -18.87 | 103.63 | -0.48 | 31.08 | 23.19 | 88.22 | 0.57 | 46.50 | 11.7 |
| 2014 (1) | 3.51 | 5.72 | 14.47 | -0.21 | 104.13 | -5.22 | 25.23 | 0.2 | 87.72 | -2.32 | 41.63 | -7.96 |
