誠美材
496027.20−2.45−8.26%收盤・資料日 2026-11-06
法說 11/12
每股盈餘左軸 EPS、右軸股價
2026 Q3−0.41 元—
單季 EPS（元）
202120222023202420252026
盈餘表新到舊
| 季別 | EPS（元） | 季增率 | 年增率 |
|---|---|---|---|
| 2026 Q3 | −0.41 | — | — |
| 2026 Q2 | −0.32 | — | — |
| 2026 Q1 | −0.27 | — | — |
| 2026 Q1–Q3 合計 | −1.00 | — | |
| 2025 Q4 | −0.47 | — | — |
| 2025 Q3 | −0.39 | — | — |
| 2025 Q2 | −1.32 | — | — |
| 2025 Q1 | −0.41 | — | <−999% |
| 2025 全年合計 | −2.59 | — | |
| 2024 Q4 | −0.06 | — | — |
| 2024 Q3 | −0.41 | — | −783.33% |
| 2024 Q2 | −0.01 | −200.00% | — |
| 2024 Q1 | 0.01 | — | — |
| 2024 全年合計 | −0.47 | — | |
| 2023 Q4 | −0.43 | −816.67% | — |
| 2023 Q3 | 0.06 | — | −83.33% |
| 2023 Q2 | −0.31 | — | −196.88% |
| 2023 Q1 | −0.30 | — | −266.67% |
| 2023 全年合計 | −0.98 | −244.12% | |
| 2022 Q4 | −0.18 | −150.00% | −357.14% |
| 2022 Q3 | 0.36 | +12.50% | −2.70% |
| 2022 Q2 | 0.32 | +77.78% | −5.88% |
| 2022 Q1 | 0.18 | +157.14% | −51.35% |
| 2022 全年合計 | 0.68 | −40.87% | |
| 2021 Q4 | 0.07 | −81.08% | −63.16% |
| 2021 全年合計 | 1.15 | — |
三率
2026 Q3−0.13%−11.95%−12.61%
三率（%）
202120222023202420252026
三率明細單季
| 期間 | 毛利率 | 營益率 | 淨利率 |
|---|---|---|---|
| 2026 Q3 | −0.13% | −11.95% | −12.61% |
| 2026 Q2 | 2.46% | −9.52% | −8.93% |
| 2026 Q1 | −3.76% | −16.16% | −8.51% |
| 2025 Q4 | −8.25% | −18.57% | −11.65% |
| 2025 Q3 | −2.75% | −14.09% | −10.15% |
| 2025 Q2 | −5.38% | −16.67% | −35.41% |
| 2025 Q1 | −1.42% | −12.33% | −10.98% |
| 2024 Q4 | 1.98% | −10.97% | −1.41% |
| 2024 Q3 | 7.01% | −5.24% | −9.98% |
| 2024 Q2 | 5.00% | −4.85% | −0.28% |
| 2024 Q1 | 5.86% | −4.55% | 0.18% |
| 2023 Q4 | 4.04% | −6.69% | −11.08% |
| 2023 Q3 | 5.85% | −3.19% | 1.42% |
| 2023 Q2 | 5.35% | −3.30% | −6.93% |
| 2023 Q1 | −0.71% | −11.61% | −10.39% |
| 2022 Q4 | 3.73% | −4.51% | −6.12% |
| 2022 Q3 | 4.67% | −5.50% | 12.59% |
| 2022 Q2 | 11.73% | 4.58% | 7.35% |
| 2022 Q1 | 9.83% | 2.54% | 4.36% |
| 2021 Q4 | 9.45% | 1.46% | 1.50% |
ROE 拆解每季都是近四季合計
2026 Q3近四季
ROE−11.58%+3.43 個百分點
＝淨利率−10.46%+3.91 個百分點
×總資產週轉0.62 次+0.03 次
×權益乘數1.78 倍+0.03 倍
ROA −6.49%。和 2025 Q3 比，ROE 增加。
2026 Q3−11.58%−6.49%
ROE、ROA（近四季合計，%）
202120222023202420252026
2026 Q3−10.46%
淨利率（近四季，%）
202120222023202420252026
2026 Q30.62 次
總資產週轉（近四季合計，次）
202120222023202420252026
2026 Q31.78 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 Q3 | −11.58% | −6.49% | −10.46% | 0.62 | 1.78 |
| 2026 Q2 | −11.09% | −6.20% | −9.90% | 0.63 | 1.78 |
| 2026 Q1 | −17.68% | −9.93% | −16.59% | 0.61 | 1.74 |
| 2025 Q4 | −18.19% | −10.29% | −16.92% | 0.61 | 1.75 |
| 2025 Q3 | −15.01% | −8.55% | −14.37% | 0.60 | 1.75 |
| 2025 Q2 | −14.69% | −8.50% | −14.24% | 0.59 | 1.74 |
| 2025 Q1 | −5.63% | −3.37% | −5.50% | 0.61 | 1.67 |
| 2024 Q4 | −2.95% | −1.76% | −2.99% | 0.60 | 1.64 |
| 2024 Q3 | −5.29% | −3.29% | −5.39% | 0.61 | 1.61 |
| 2024 Q2 | −2.33% | −1.51% | −2.33% | 0.63 | 1.58 |
| 2024 Q1 | −4.10% | −2.63% | −4.14% | 0.64 | 1.56 |
| 2023 Q4 | −6.01% | −3.92% | −6.29% | 0.63 | 1.53 |
| 2023 Q3 | −4.37% | −2.96% | −5.03% | 0.60 | 1.46 |
| 2023 Q2 | −2.55% | −1.76% | −2.98% | 0.53 | 1.61 |
| 2023 Q1 | 1.34% | 0.65% | 1.73% | 0.53 | 1.46 |
| 2022 Q4 | 4.37% | 2.67% | 4.86% | 0.59 | 1.53 |
| 2022 Q3 | 5.81% | 3.72% | 5.93% | 0.64 | 1.54 |
| 2022 Q2 | 5.97% | 3.86% | 5.50% | 0.71 | 1.54 |
| 2022 Q1 | 6.18% | 4.12% | 5.69% | 0.72 | 1.51 |
| 2021 Q4 | 7.58% | 5.04% | 6.85% | 0.73 | 1.51 |
財經資料來源：FinLab