- 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) | 0.72 | -16.28 | 41.18 | 1.95 | 1.56 | 7.73 | 125.87 | 19.55 | -28.86 | 46.75 | -1.35 | -6.87 | 19.60 | -43.55 | -71.36 | 153.02 | 29.72 | -3.57 |
| 23Q3 (19) | 0.86 | 19.44 | 56.36 | 1.92 | 44.36 | -0.52 | 105.29 | -16.95 | -36.11 | 47.39 | -30.51 | 0.66 | 34.72 | -38.89 | -49.22 | 117.96 | -14.61 | -17.8 |
| 23Q2 (18) | 0.72 | 38.46 | 10.77 | 1.33 | -1.48 | -34.16 | 126.78 | -27.45 | -9.55 | 68.20 | 1.02 | 51.35 | 56.82 | -6.56 | -4.41 | 138.15 | -23.86 | 9.83 |
| 23Q1 (17) | 0.52 | 1.96 | -58.06 | 1.35 | -25.41 | -61.32 | 174.74 | -1.24 | 137.55 | 67.51 | 34.48 | 158.66 | 60.81 | -11.15 | 84.78 | 181.45 | 14.34 | 171.84 |
| 22Q4 (16) | 0.51 | -7.27 | 10.87 | 1.81 | -6.22 | 52.1 | 176.93 | 7.36 | -11.49 | 50.20 | 6.63 | -34.37 | 68.44 | 0.1 | -8.69 | 158.69 | 10.58 | -21.22 |
| 22Q3 (15) | 0.55 | -15.38 | 17.02 | 1.93 | -4.46 | 338.64 | 164.80 | 17.58 | -15.49 | 47.08 | 4.48 | -77.27 | 68.37 | 15.02 | 4.43 | 143.51 | 14.09 | -57.37 |
| 22Q2 (14) | 0.65 | -47.58 | 6.56 | 2.02 | -42.12 | 339.13 | 140.16 | 90.54 | -6.73 | 45.06 | 72.64 | -77.42 | 59.44 | 80.61 | 507.77 | 125.79 | 88.45 | -63.01 |
| 22Q1 (13) | 1.24 | 169.57 | 153.06 | 3.49 | 193.28 | 158.52 | 73.56 | -63.2 | -60.61 | 26.10 | -65.88 | -61.21 | 32.91 | -56.09 | -51.93 | 66.75 | -66.86 | -64.03 |
| 21Q4 (12) | 0.46 | -2.13 | -66.42 | 1.19 | 170.45 | -88.72 | 199.89 | 2.51 | 201.18 | 76.49 | -63.07 | 787.35 | 74.95 | 14.48 | 166.63 | 201.43 | -40.17 | 329.58 |
| 21Q3 (11) | 0.47 | -22.95 | -67.81 | 0.44 | -4.35 | -98.07 | 195.00 | 29.77 | 211.9 | 207.14 | 3.78 | 5078.5 | 65.47 | 569.43 | 283.99 | 336.67 | -1.01 | 580.55 |
| 21Q2 (10) | 0.61 | 24.49 | -52.34 | 0.46 | -65.93 | -94.74 | 150.27 | -19.54 | 111.53 | 199.60 | 196.67 | 1819.23 | 9.78 | -85.71 | -37.71 | 340.10 | 83.26 | 417.42 |
| 21Q1 (9) | 0.49 | -64.23 | -67.76 | 1.35 | -87.2 | -80.23 | 186.77 | 181.41 | 212.22 | 67.28 | 680.51 | 405.11 | 68.46 | 143.54 | 297.56 | 185.58 | 295.78 | 231.87 |
| 20Q4 (8) | 1.37 | -6.16 | 69.14 | 10.55 | -53.65 | 219.7 | 66.37 | 6.16 | -41.24 | 8.62 | 115.5 | -68.7 | 28.11 | 64.87 | -57.08 | 46.89 | -5.22 | -37.47 |
| 20Q3 (7) | 1.46 | 14.06 | 5.8 | 22.76 | 160.11 | 422.02 | 62.52 | -11.99 | -5.39 | 4.00 | -61.54 | -80.84 | 17.05 | 8.6 | -42.11 | 49.47 | -24.74 | -13.98 |
| 20Q2 (6) | 1.28 | -15.79 | 23.08 | 8.75 | 28.11 | 142.38 | 71.04 | 18.76 | -18.76 | 10.40 | -21.92 | -58.76 | 15.70 | -8.83 | 120.2 | 65.73 | 17.54 | -37.71 |
| 20Q1 (5) | 1.52 | 87.65 | 29.91 | 6.83 | 106.97 | 11.24 | 59.82 | -47.04 | -22.86 | 13.32 | -51.63 | -10.12 | 17.22 | -73.71 | -49.74 | 55.92 | -25.43 | -3.77 |
| 19Q4 (4) | 0.81 | -41.3 | 0.0 | 3.30 | -24.31 | 0.0 | 112.96 | 70.94 | 0.0 | 27.54 | 31.9 | 0.0 | 65.50 | 122.41 | 0.0 | 74.99 | 30.39 | 0.0 |
| 19Q3 (3) | 1.38 | 32.69 | 0.0 | 4.36 | 20.78 | 0.0 | 66.08 | -24.43 | 0.0 | 20.88 | -17.21 | 0.0 | 29.45 | 313.04 | 0.0 | 57.51 | -45.5 | 0.0 |
| 19Q2 (2) | 1.04 | -11.11 | 0.0 | 3.61 | -41.21 | 0.0 | 87.44 | 12.75 | 0.0 | 25.22 | 70.18 | 0.0 | 7.13 | -79.19 | 0.0 | 105.53 | 81.6 | 0.0 |
| 19Q1 (1) | 1.17 | 0.0 | 0.0 | 6.14 | 0.0 | 0.0 | 77.55 | 0.0 | 0.0 | 14.82 | 0.0 | 0.0 | 34.26 | 0.0 | 0.0 | 58.11 | 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) | 2.85 | -28.75 | 7.29 | -37.37 | 128.02 | 40.16 | 50.04 | 59.62 | 36.94 | 6.98 | 141.12 | 60.07 |
| 2022 (9) | 4.00 | 250.88 | 11.64 | 182.52 | 91.34 | -71.4 | 31.35 | -64.58 | 34.53 | -76.0 | 88.16 | -66.61 |
| 2021 (8) | 1.14 | -78.45 | 4.12 | -81.07 | 319.39 | 362.95 | 88.52 | 427.85 | 143.90 | 437.54 | 264.01 | 347.63 |
| 2020 (7) | 5.29 | 7.52 | 21.77 | -10.23 | 68.99 | -7.03 | 16.77 | 11.43 | 26.77 | -44.78 | 58.98 | 44.63 |
| 2019 (6) | 4.92 | -7.34 | 24.25 | 20.53 | 74.21 | 7.94 | 15.05 | -17.03 | 48.48 | -25.05 | 40.78 | 83.61 |
| 2018 (5) | 5.31 | 2.51 | 20.12 | -7.28 | 68.75 | -2.34 | 18.14 | 7.85 | 64.68 | 4.41 | 22.21 | -12.11 |
| 2017 (4) | 5.18 | 22.17 | 21.70 | -47.47 | 70.40 | -18.26 | 16.82 | 90.27 | 61.95 | 14.32 | 25.27 | -38.03 |
| 2016 (3) | 4.24 | 6.8 | 41.31 | 21.11 | 86.13 | -6.39 | 8.84 | -17.38 | 54.19 | -9.2 | 40.78 | -5.23 |
| 2015 (2) | 3.97 | -10.79 | 34.11 | -10.31 | 92.01 | 12.07 | 10.70 | 11.46 | 59.68 | -3.77 | 43.03 | 45.03 |
| 2014 (1) | 4.45 | 8.54 | 38.03 | -27.51 | 82.10 | -7.78 | 9.60 | 37.93 | 62.02 | 3.45 | 29.67 | -17.67 |
