山隆
261612.70+0.05+0.40%收盤・資料日 2026-11-06
法說 11/20
每股盈餘左軸 EPS、右軸股價
2026 Q2−1.26 元—
單季 EPS（元）
202120222023202420252026
盈餘表新到舊
| 季別 | EPS（元） | 季增率 | 年增率 |
|---|---|---|---|
| 2026 Q2 | −1.26 | — | — |
| 2026 Q1 | −1.37 | — | — |
| 2026 Q1–Q2 合計 | −2.63 | — | |
| 2025 Q4 | −1.84 | — | — |
| 2025 Q3 | −1.47 | — | — |
| 2025 Q2 | −1.40 | — | — |
| 2025 Q1 | −1.54 | — | — |
| 2025 全年合計 | −6.25 | — | |
| 2024 Q4 | −1.70 | — | — |
| 2024 Q3 | −1.74 | — | <−999% |
| 2024 Q2 | 0.00 | — | −100.00% |
| 2024 Q1 | 0.00 | — | −100.00% |
| 2024 全年合計 | −3.44 | −816.67% | |
| 2023 Q4 | −0.03 | −127.27% | −105.77% |
| 2023 Q3 | 0.11 | −38.89% | −21.43% |
| 2023 Q2 | 0.18 | −18.18% | −84.07% |
| 2023 Q1 | 0.22 | −57.69% | −35.29% |
| 2023 全年合計 | 0.48 | −77.46% | |
| 2022 Q4 | 0.52 | +271.43% | +15.56% |
| 2022 Q3 | 0.14 | −87.61% | −90.54% |
| 2022 Q2 | 1.13 | +232.35% | +130.61% |
| 2022 Q1 | 0.34 | −24.44% | −46.88% |
| 2022 全年合計 | 2.13 | −30.39% | |
| 2021 Q4 | 0.45 | −69.59% | 0.00% |
| 2021 Q3 | 1.48 | +202.04% | +16.54% |
| 2021 全年合計 | 3.06 | +12.09% |
三率
2026 Q25.88%−7.38%−7.19%
三率（%）
202120222023202420252026
三率明細單季
| 期間 | 毛利率 | 營益率 | 淨利率 |
|---|---|---|---|
| 2026 Q2 | 5.88% | −7.38% | −7.19% |
| 2026 Q1 | 7.37% | −8.88% | −9.32% |
| 2025 Q4 | 7.55% | −10.37% | −11.66% |
| 2025 Q3 | 6.71% | −9.86% | −9.62% |
| 2025 Q2 | 6.67% | −9.30% | −9.45% |
| 2025 Q1 | 6.76% | −9.84% | −10.31% |
| 2024 Q4 | 4.93% | −11.81% | −10.81% |
| 2024 Q3 | 5.61% | −11.11% | −10.62% |
| 2024 Q2 | 8.73% | −1.84% | 0.19% |
| 2024 Q1 | 7.85% | 0.14% | 0.13% |
| 2023 Q4 | 6.66% | −0.88% | 0.02% |
| 2023 Q3 | 7.72% | 0.27% | 0.44% |
| 2023 Q2 | 7.05% | −0.95% | 0.72% |
| 2023 Q1 | 8.31% | 0.74% | 0.86% |
| 2022 Q4 | 6.63% | 0.19% | 1.63% |
| 2022 Q3 | 7.11% | −0.01% | 0.48% |
| 2022 Q2 | 8.28% | 0.93% | 3.26% |
| 2022 Q1 | 8.54% | 1.19% | 1.00% |
| 2021 Q4 | 8.29% | 1.34% | 1.23% |
| 2021 Q3 | 9.78% | 2.49% | 4.23% |
ROE 拆解每季都是近四季合計
2026 Q2近四季
ROE−28.22%−7.14 個百分點
＝淨利率−9.37%+0.94 個百分點
×總資產週轉1.03 次+0.11 次
×權益乘數2.93 倍+0.71 倍
ROA −9.64%。和 2025 Q2 比，ROE 減少。
2026 Q2−28.22%−9.64%
ROE、ROA（近四季合計，%）
202120222023202420252026
2026 Q2−9.37%
淨利率（近四季，%）
202120222023202420252026
2026 Q21.03 次
總資產週轉（近四季合計，次）
202120222023202420252026
2026 Q22.93 倍
權益乘數（倍）
202120222023202420252026
ROE 明細每季都是近四季合計
| 期間 | ROE | ROA | 淨利率 | 總資產週轉（次） | 權益乘數（倍） |
|---|---|---|---|---|---|
| 2026 Q2 | −28.22% | −9.64% | −9.37% | 1.03 | 2.93 |
| 2026 Q1 | −26.94% | −9.78% | −10.03% | 0.98 | 2.75 |
| 2025 Q4 | −25.46% | −9.95% | −10.27% | 0.97 | 2.56 |
| 2025 Q3 | −22.37% | −9.49% | −10.05% | 0.95 | 2.35 |
| 2025 Q2 | −21.08% | −9.51% | −10.31% | 0.92 | 2.21 |
| 2025 Q1 | −15.59% | −7.21% | −7.11% | 0.99 | 2.22 |
| 2024 Q4 | −10.01% | −4.80% | −4.12% | 1.10 | 2.20 |
| 2024 Q3 | −4.63% | −2.31% | −1.72% | 1.28 | 2.11 |
| 2024 Q2 | 0.58% | 0.29% | 0.20% | 1.45 | 2.00 |
| 2024 Q1 | 1.04% | 0.52% | 0.33% | 1.55 | 2.01 |
| 2023 Q4 | 1.62% | 0.82% | 0.51% | 1.61 | 1.97 |
| 2023 Q3 | 3.06% | 1.55% | 0.93% | 1.66 | 1.99 |
| 2023 Q2 | 3.14% | 1.60% | 0.93% | 1.72 | 1.97 |
| 2023 Q1 | 5.59% | 2.86% | 1.60% | 1.80 | 1.95 |
| 2022 Q4 | 5.79% | 2.98% | 1.61% | 1.86 | 1.94 |
| 2022 Q3 | 5.49% | 2.85% | 1.50% | 1.90 | 1.92 |
| 2022 Q2 | 8.49% | 4.53% | 2.41% | 1.89 | 1.87 |
| 2022 Q1 | 6.67% | 3.65% | 1.99% | 1.85 | 1.82 |
| 2021 Q4 | 7.48% | 4.07% | 2.26% | 1.81 | 1.83 |
| 2021 Q3 | 7.57% | 4.11% | 2.39% | 1.74 | 1.83 |