- 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) | 11.61 | -18.01 | -12.11 | 5.31 | -33.87 | -97.07 | 7.84 | 21.93 | 13.79 | 17.15 | 51.37 | 3330.0 | 43.45 | -7.65 | 4.65 | -18.47 | 36.94 | 45.88 |
| 23Q3 (19) | 14.16 | -27.31 | 7.35 | 8.03 | -91.68 | -91.36 | 6.43 | 37.69 | -6.81 | 11.33 | 1105.32 | 1056.12 | 47.05 | 7.32 | 24.64 | -29.29 | 23.38 | 1.94 |
| 23Q2 (18) | 19.48 | 45.16 | 30.04 | 96.53 | -57.79 | -13.0 | 4.67 | -31.12 | -23.06 | 0.94 | 135.0 | 14.63 | 43.84 | -13.03 | 25.22 | -38.23 | 11.57 | -35.95 |
| 23Q1 (17) | 13.42 | 1.59 | -0.89 | 228.69 | 26.4 | -7.43 | 6.78 | -1.6 | 0.89 | 0.40 | -20.0 | 8.11 | 50.41 | 21.41 | 27.91 | -43.23 | -26.66 | -33.76 |
| 22Q4 (16) | 13.21 | 0.15 | 0.0 | 180.92 | 94.6 | -13.35 | 6.89 | -0.14 | 0.0 | 0.50 | -48.98 | 13.64 | 41.52 | 9.99 | 9.78 | -34.13 | -14.26 | -11.9 |
| 22Q3 (15) | 13.19 | -11.95 | 11.03 | 92.97 | -16.21 | 3.01 | 6.90 | 13.67 | -9.92 | 0.98 | 19.51 | -2.97 | 37.75 | 7.83 | -0.94 | -29.87 | -6.22 | -1.46 |
| 22Q2 (14) | 14.98 | 10.64 | 7.46 | 110.96 | -55.09 | 5.14 | 6.07 | -9.67 | -7.04 | 0.82 | 121.62 | -4.65 | 35.01 | -11.16 | 15.13 | -28.12 | 13.0 | -22.15 |
| 22Q1 (13) | 13.54 | 2.5 | 18.15 | 247.05 | 18.32 | 148.77 | 6.72 | -2.47 | -15.37 | 0.37 | -15.91 | -59.78 | 39.41 | 4.2 | 16.63 | -32.32 | -5.97 | -29.59 |
| 21Q4 (12) | 13.21 | 11.2 | 10.08 | 208.80 | 131.36 | 80.16 | 6.89 | -10.05 | -9.22 | 0.44 | -56.44 | -44.3 | 37.82 | -0.76 | 16.05 | -30.50 | -3.6 | -25.93 |
| 21Q3 (11) | 11.88 | -14.78 | -8.47 | 90.25 | -14.49 | -19.88 | 7.66 | 17.3 | 9.27 | 1.01 | 17.44 | 24.69 | 38.11 | 25.32 | 30.47 | -29.44 | -27.89 | -37.63 |
| 21Q2 (10) | 13.94 | 21.64 | 25.81 | 105.54 | 6.27 | 14.75 | 6.53 | -17.76 | -20.46 | 0.86 | -6.52 | -13.13 | 30.41 | -10.0 | -25.21 | -23.02 | 7.7 | 26.83 |
| 21Q1 (9) | 11.46 | -4.5 | -2.8 | 99.31 | -14.31 | -2.7 | 7.94 | 4.61 | 2.85 | 0.92 | 16.46 | 3.37 | 33.79 | 3.68 | -14.06 | -24.94 | -2.97 | 18.79 |
| 20Q4 (8) | 12.00 | -7.55 | 4.62 | 115.90 | 2.89 | -5.83 | 7.59 | 8.27 | -4.41 | 0.79 | -2.47 | 6.76 | 32.59 | 11.57 | -1.3 | -24.22 | -13.23 | 0.53 |
| 20Q3 (7) | 12.98 | 17.15 | 26.39 | 112.64 | 22.47 | -50.37 | 7.01 | -14.62 | -20.88 | 0.81 | -18.18 | 102.5 | 29.21 | -28.16 | -28.96 | -21.39 | 32.01 | 32.86 |
| 20Q2 (6) | 11.08 | -6.02 | -2.03 | 91.97 | -9.9 | -98.87 | 8.21 | 6.35 | 2.11 | 0.99 | 11.24 | 9800.0 | 40.66 | 3.41 | -0.22 | -31.46 | -2.44 | 3.79 |
| 20Q1 (5) | 11.79 | 2.79 | 12.29 | 102.07 | -17.06 | -96.52 | 7.72 | -2.77 | -10.96 | 0.89 | 20.27 | 2866.67 | 39.32 | 19.08 | -10.21 | -30.71 | -26.12 | 12.48 |
| 19Q4 (4) | 11.47 | 11.68 | 0.0 | 123.07 | -45.77 | 0.0 | 7.94 | -10.38 | 0.0 | 0.74 | 85.0 | 0.0 | 33.02 | -19.7 | 0.0 | -24.35 | 23.57 | 0.0 |
| 19Q3 (3) | 10.27 | -9.2 | 0.0 | 226.96 | -97.21 | 0.0 | 8.86 | 10.2 | 0.0 | 0.40 | 3900.0 | 0.0 | 41.12 | 0.91 | 0.0 | -31.86 | 2.57 | 0.0 |
| 19Q2 (2) | 11.31 | 7.71 | 0.0 | 8123.34 | 177.3 | 0.0 | 8.04 | -7.27 | 0.0 | 0.01 | -66.67 | 0.0 | 40.75 | -6.94 | 0.0 | -32.70 | 6.81 | 0.0 |
| 19Q1 (1) | 10.50 | 0.0 | 0.0 | 2929.42 | 0.0 | 0.0 | 8.67 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 43.79 | 0.0 | 0.0 | -35.09 | 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) | 39.07 | -18.23 | 44.73 | -99.36 | 9.34 | 22.25 | 8.16 | 16220.0 | 58.01 | 21.46 | -40.50 | 0 |
| 2022 (9) | 47.78 | -1.02 | 6970.10 | 866.89 | 7.64 | 1.06 | 0.05 | -90.2 | 47.76 | 24.63 | -40.07 | 0 |
| 2021 (8) | 48.27 | 3.92 | 720.88 | 73.94 | 7.56 | -3.82 | 0.51 | -42.05 | 38.32 | 10.59 | -30.25 | 0 |
| 2020 (7) | 46.45 | -1.38 | 414.43 | -49.03 | 7.86 | 1.42 | 0.88 | 95.56 | 34.65 | -5.41 | -25.91 | 0 |
| 2019 (6) | 47.10 | -1.32 | 813.07 | -94.19 | 7.75 | 1.31 | 0.45 | 1400.0 | 36.63 | -10.96 | -28.44 | 0 |
| 2018 (5) | 47.73 | -5.09 | 14003.90 | 689.57 | 7.65 | 5.37 | 0.03 | -85.71 | 41.14 | -8.74 | -33.47 | 0 |
| 2017 (4) | 50.29 | -35.4 | 1773.62 | 404.2 | 7.26 | 54.8 | 0.21 | -79.81 | 45.08 | 27.67 | -37.62 | 0 |
| 2016 (3) | 77.85 | -15.98 | 351.77 | 7.35 | 4.69 | 19.04 | 1.04 | -6.31 | 35.31 | 8.55 | -29.59 | 0 |
| 2015 (2) | 92.66 | 28.36 | 327.69 | -74.11 | 3.94 | -22.13 | 1.11 | 282.76 | 32.53 | -4.66 | -27.48 | 0 |
| 2014 (1) | 72.19 | 130.05 | 1265.51 | 165.16 | 5.06 | -56.49 | 0.29 | -61.84 | 34.12 | -46.81 | -28.77 | 0 |
