衛司特
6894325−9.5−2.84%收盤・資料日 2026-11-06
法說 11/10
每股盈餘左軸 EPS、右軸股價
2026 Q25.19 元—
單季 EPS（元）
202120222023202420252026
盈餘表新到舊
| 季別 | EPS（元） | 季增率 | 年增率 |
|---|---|---|---|
| 2026 Q2 | 5.19 | +15.33% | +124.68% |
| 2026 Q1 | 4.50 | +58.45% | +72.41% |
| 2026 Q1–Q2 合計 | 9.69 | +96.95% | |
| 2025 Q4 | 2.84 | −12.07% | +48.69% |
| 2025 Q3 | 3.23 | +39.83% | +58.33% |
| 2025 Q2 | 2.31 | −11.49% | +2.21% |
| 2025 Q1 | 2.61 | +36.65% | +14.47% |
| 2025 全年合計 | 10.99 | +29.45% | |
| 2024 Q4 | 1.91 | −6.37% | −11.98% |
| 2024 Q3 | 2.04 | −9.73% | −7.69% |
| 2024 Q2 | 2.26 | −0.88% | +38.65% |
| 2024 Q1 | 2.28 | +5.07% | +23.91% |
| 2024 全年合計 | 8.49 | +8.15% | |
| 2023 Q4 | 2.17 | −1.81% | −43.78% |
| 2023 Q3 | 2.21 | +35.58% | — |
| 2023 Q2 | 1.63 | −11.41% | −70.15% |
| 2023 Q1 | 1.84 | −52.33% | — |
| 2023 全年合計 | 7.85 | — | |
| 2022 Q4 | 3.86 | — | −54.85% |
| 2022 Q2 | 5.46 | — | — |
| 2021 Q4 | 8.55 | — | — |
三率
2026 Q237.07%28.81%20.05%
三率（%）
202120222023202420252026
三率明細單季
| 期間 | 毛利率 | 營益率 | 淨利率 |
|---|---|---|---|
| 2026 Q2 | 37.07% | 28.81% | 20.05% |
| 2026 Q1 | 35.82% | 27.82% | 21.11% |
| 2025 Q4 | 35.80% | 25.93% | 18.46% |
| 2025 Q3 | 41.64% | 30.53% | 22.67% |
| 2025 Q2 | 34.12% | 25.25% | 16.78% |
| 2025 Q1 | 35.07% | 25.96% | 19.96% |
| 2024 Q4 | 30.14% | 20.28% | 15.46% |
| 2024 Q3 | 38.08% | 26.61% | 20.11% |
| 2024 Q2 | 43.65% | 32.00% | 26.34% |
| 2024 Q1 | 42.47% | 29.28% | 25.50% |
| 2023 Q4 | 36.79% | 25.95% | 19.16% |
| 2023 Q3 | 42.21% | 30.35% | 23.92% |
| 2023 Q2 | 40.27% | 28.68% | 21.67% |
| 2023 Q1 | 38.67% | 27.34% | 21.46% |
| 2022 Q4 | 36.37% | 25.26% | 20.92% |
| 2022 Q2 | 44.32% | 33.42% | 25.60% |
| 2021 Q4 | 42.20% | 31.51% | 23.92% |
ROE 拆解每季都是近四季合計
2026 Q2近四季
ROE22.31%+7.38 個百分點
＝淨利率20.54%+2.57 個百分點
×總資產週轉0.73 次+0.11 次
×權益乘數1.49 倍+0.15 倍
ROA 15.00%。和 2025 Q2 比，ROE 增加，變動比率最大的是總資產週轉。
2026 Q222.31%15.00%
ROE、ROA（近四季合計，%）
202120222023202420252026
2026 Q220.54%
淨利率（近四季，%）
202120222023202420252026
2026 Q20.73 次
總資產週轉（近四季合計，次）
202120222023202420252026
2026 Q21.49 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 | 22.31% | 15.00% | 20.54% | 0.73 | 1.49 |
| 2026 Q1 | 20.04% | 14.16% | 19.90% | 0.71 | 1.41 |
| 2025 Q4 | 17.97% | 13.12% | 19.46% | 0.67 | 1.37 |
| 2025 Q3 | 16.89% | 12.34% | 18.82% | 0.66 | 1.37 |
| 2025 Q2 | 14.93% | 11.10% | 17.96% | 0.62 | 1.35 |
| 2025 Q1 | 14.90% | 11.40% | 19.98% | 0.57 | 1.31 |
| 2024 Q4 | 14.56% | 11.44% | 21.24% | 0.54 | 1.28 |
| 2024 Q3 | 15.36% | 12.19% | — | 0.54 | — |
| 2024 Q2 | 16.83% | 13.36% | — | 0.57 | — |
| 2024 Q1 | 16.51% | 12.92% | — | 0.58 | — |
| 2023 Q4 | 16.48% | 12.67% | — | 0.59 | — |
| 2023 Q3 | 20.61% | 15.88% | — | 0.73 | — |
財經資料來源：FinLab