西柏
354121.20−0.65−2.97%收盤・資料日 2026-11-06
每股盈餘左軸 EPS、右軸股價
2026 Q20.10 元—
單季 EPS（元）
202120222023202420252026
盈餘表新到舊
| 季別 | EPS（元） | 季增率 | 年增率 |
|---|---|---|---|
| 2026 Q2 | 0.10 | +233.33% | — |
| 2026 Q1 | 0.03 | — | −50.00% |
| 2026 Q1–Q2 合計 | 0.13 | — | |
| 2025 Q4 | −0.11 | −136.67% | −121.15% |
| 2025 Q3 | 0.30 | — | — |
| 2025 Q2 | −1.08 | <−999% | — |
| 2025 Q1 | 0.06 | −88.46% | +50.00% |
| 2025 全年合計 | −0.83 | — | |
| 2024 Q4 | 0.52 | — | — |
| 2024 Q3 | −0.18 | — | −124.00% |
| 2024 Q2 | −0.42 | <−999% | — |
| 2024 Q1 | 0.04 | — | −93.22% |
| 2024 全年合計 | −0.04 | — | |
| 2023 Q4 | −5.69 | −858.67% | <−999% |
| 2023 Q3 | 0.75 | — | −54.55% |
| 2023 Q2 | −1.20 | −303.39% | −175.95% |
| 2023 Q1 | 0.59 | +96.67% | −66.67% |
| 2023 全年合計 | −5.55 | −204.72% | |
| 2022 Q4 | 0.30 | −81.82% | −65.52% |
| 2022 Q3 | 1.65 | +4.43% | +50.00% |
| 2022 Q2 | 1.58 | −10.73% | +81.61% |
| 2022 Q1 | 1.77 | +103.45% | +233.96% |
| 2022 全年合計 | 5.30 | +57.27% | |
| 2021 Q4 | 0.87 | −20.91% | +222.22% |
| 2021 Q3 | 1.10 | +26.44% | +161.90% |
| 2021 全年合計 | 3.37 | +39.83% |
三率
2026 Q236.03%0.63%2.03%
三率（%）
202120222023202420252026
三率明細單季
| 期間 | 毛利率 | 營益率 | 淨利率 |
|---|---|---|---|
| 2026 Q2 | 36.03% | 0.63% | 2.03% |
| 2026 Q1 | 35.46% | −2.90% | 0.73% |
| 2025 Q4 | 36.41% | −11.64% | −2.26% |
| 2025 Q3 | 31.28% | −6.54% | 6.54% |
| 2025 Q2 | 35.93% | −4.64% | −19.92% |
| 2025 Q1 | 35.87% | −0.99% | 1.42% |
| 2024 Q4 | 37.43% | 6.62% | 10.59% |
| 2024 Q3 | 35.19% | −0.83% | −3.72% |
| 2024 Q2 | 27.48% | −18.30% | −11.23% |
| 2024 Q1 | 29.44% | −11.70% | 1.03% |
| 2023 Q4 | 33.14% | −19.17% | −133.81% |
| 2023 Q3 | 34.09% | 10.36% | 11.14% |
| 2023 Q2 | 36.06% | 6.55% | −18.93% |
| 2023 Q1 | 38.08% | 11.64% | 8.73% |
| 2022 Q4 | 36.65% | 8.95% | 3.89% |
| 2022 Q3 | 37.77% | 14.54% | 18.20% |
| 2022 Q2 | 41.27% | 15.30% | 16.63% |
| 2022 Q1 | 41.52% | 21.63% | 20.19% |
| 2021 Q4 | 38.42% | 14.14% | 10.32% |
| 2021 Q3 | 42.32% | 18.27% | 14.53% |
ROE 拆解每季都是近四季合計
2026 Q2近四季
ROE2.49%+7.70 個百分點
＝淨利率1.74%+5.18 個百分點
×總資產週轉0.46 次−0.03 次
×權益乘數3.13 倍+0.02 倍
ROA 0.80%。和 2025 Q2 比，ROE 增加。
2026 Q22.49%0.80%
ROE、ROA（近四季合計，%）
202120222023202420252026
2026 Q21.74%
淨利率（近四季，%）
202120222023202420252026
2026 Q20.46 次
總資產週轉（近四季合計，次）
202120222023202420252026
2026 Q23.13 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 | 2.49% | 0.80% | 1.74% | 0.46 | 3.13 |
| 2026 Q1 | −6.45% | −2.12% | −4.49% | 0.48 | 3.02 |
| 2025 Q4 | −6.23% | −2.04% | −4.28% | 0.48 | 3.04 |
| 2025 Q3 | −1.50% | −0.49% | −1.02% | 0.48 | 3.06 |
| 2025 Q2 | −5.22% | −1.70% | −3.44% | 0.49 | 3.11 |
| 2025 Q1 | −0.14% | −0.07% | −0.09% | 0.45 | — |
| 2024 Q4 | −0.32% | −0.12% | −0.24% | 0.43 | 3.07 |
| 2024 Q3 | −39.03% | −15.81% | −37.51% | 0.42 | 2.48 |
| 2024 Q2 | −33.65% | −13.35% | −28.60% | 0.48 | 2.45 |
| 2024 Q1 | −36.81% | −15.49% | −28.80% | 0.55 | 2.31 |
| 2023 Q4 | −34.39% | −14.11% | −22.98% | 0.63 | 2.39 |
| 2023 Q3 | 1.67% | 1.03% | 1.61% | 0.71 | 1.46 |
| 2023 Q2 | 5.00% | 3.29% | 4.53% | 0.76 | 1.44 |
| 2023 Q1 | 18.75% | 10.82% | 12.52% | 0.86 | 1.75 |
| 2022 Q4 | 24.35% | 14.56% | 15.18% | 0.95 | 1.70 |
| 2022 Q3 | 27.13% | 16.39% | 16.42% | 1.00 | 1.65 |
| 2022 Q2 | 24.90% | 15.43% | 15.53% | 1.00 | 1.61 |
| 2022 Q1 | 21.49% | 13.88% | 14.57% | 0.96 | 1.54 |
| 2021 Q4 | 15.74% | 10.38% | 11.46% | 0.91 | 1.51 |
| 2021 Q3 | 13.03% | 8.63% | 10.24% | 0.86 | 1.49 |