商之器
840917.20−0.65−3.64%收盤・資料日 2026-11-06
每股盈餘左軸 EPS、右軸股價
2026 Q2−0.58 元—
單季 EPS（元）
202120222023202420252026
盈餘表新到舊
| 季別 | EPS（元） | 季增率 | 年增率 |
|---|---|---|---|
| 2026 Q2 | −0.58 | — | — |
| 2026 Q1 | −0.05 | −106.10% | — |
| 2026 Q1–Q2 合計 | −0.63 | — | |
| 2025 Q4 | 0.82 | 0.00% | −59.61% |
| 2025 Q3 | 0.82 | — | — |
| 2025 Q2 | −0.62 | — | — |
| 2025 Q1 | −0.78 | −138.42% | — |
| 2025 全年合計 | 0.24 | +242.86% | |
| 2024 Q4 | 2.03 | — | +99.02% |
| 2024 Q3 | −0.28 | — | — |
| 2024 Q2 | −0.99 | — | — |
| 2024 Q1 | −0.69 | −167.65% | — |
| 2024 全年合計 | 0.07 | — | |
| 2023 Q4 | 1.02 | — | +191.43% |
| 2023 Q3 | −0.43 | — | — |
| 2023 Q2 | −0.46 | — | — |
| 2023 Q1 | −0.57 | −262.86% | −166.28% |
| 2023 全年合計 | −0.44 | −438.46% | |
| 2022 Q4 | 0.35 | — | −54.55% |
| 2022 Q3 | −0.40 | — | — |
| 2022 Q2 | −0.68 | −179.07% | — |
| 2022 Q1 | 0.86 | +11.69% | — |
| 2022 全年合計 | 0.13 | — | |
| 2021 Q4 | 0.77 | — | +22.22% |
| 2021 Q3 | −0.30 | — | — |
| 2021 全年合計 | −0.75 | — |
三率
2026 Q272.71%−55.97%−51.93%
三率（%）
202120222023202420252026
三率明細單季
| 期間 | 毛利率 | 營益率 | 淨利率 |
|---|---|---|---|
| 2026 Q2 | 72.71% | −55.97% | −51.93% |
| 2026 Q1 | 80.67% | −8.52% | −2.97% |
| 2025 Q4 | 82.23% | 37.58% | 31.84% |
| 2025 Q3 | 60.46% | 22.59% | 23.21% |
| 2025 Q2 | 70.12% | −53.67% | −59.60% |
| 2025 Q1 | 60.87% | −124.35% | −107.33% |
| 2024 Q4 | 58.81% | 38.64% | 36.36% |
| 2024 Q3 | 80.66% | −24.62% | −18.47% |
| 2024 Q2 | 60.78% | −105.00% | −114.24% |
| 2024 Q1 | 65.20% | −90.86% | −81.55% |
| 2023 Q4 | 79.63% | 36.22% | 33.59% |
| 2023 Q3 | 73.04% | −24.00% | −31.56% |
| 2023 Q2 | 71.33% | −50.77% | −43.73% |
| 2023 Q1 | 68.37% | −69.12% | −57.86% |
| 2022 Q4 | 59.83% | 9.91% | 11.45% |
| 2022 Q3 | 71.37% | −36.45% | −32.43% |
| 2022 Q2 | 66.45% | −61.66% | −63.78% |
| 2022 Q1 | 35.26% | 14.86% | 13.00% |
| 2021 Q4 | 71.23% | 22.32% | 25.09% |
| 2021 Q3 | 67.23% | −22.08% | −19.71% |
ROE 拆解每季都是近四季合計
2026 Q2近四季
ROE11.73%+7.68 個百分點
＝淨利率11.50%+7.65 個百分點
×總資產週轉0.65 次+0.09 次
×權益乘數1.56 倍−0.31 倍
ROA 7.25%。和 2025 Q2 比，ROE 增加，變動比率最大的是淨利率。
2026 Q211.73%7.25%
ROE、ROA（近四季合計，%）
202120222023202420252026
2026 Q211.50%
淨利率（近四季，%）
202120222023202420252026
2026 Q20.65 次
總資產週轉（近四季合計，次）
202120222023202420252026
2026 Q21.56 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 | 11.73% | 7.25% | 11.50% | 0.65 | 1.56 |
| 2026 Q1 | 10.49% | 7.32% | 11.10% | 0.64 | 1.47 |
| 2025 Q4 | 2.68% | 2.88% | 3.08% | 0.56 | 1.54 |
| 2025 Q3 | 17.15% | 9.24% | 13.26% | 0.72 | 1.81 |
| 2025 Q2 | 4.05% | 1.31% | 3.85% | 0.56 | 1.87 |
| 2025 Q1 | −0.38% | −1.25% | −0.33% | 0.55 | 2.12 |
| 2024 Q4 | 0.52% | −0.98% | 0.76% | 0.56 | 1.23 |
| 2024 Q3 | −11.35% | −6.28% | −14.93% | 0.43 | 1.77 |
| 2024 Q2 | −12.70% | −7.55% | −17.75% | 0.43 | 1.67 |
| 2024 Q1 | −6.09% | −4.16% | −8.83% | 0.45 | 1.54 |
| 2023 Q4 | −4.54% | −3.67% | −6.80% | 0.46 | 1.45 |
| 2023 Q3 | −12.22% | −8.29% | −17.19% | 0.47 | 1.53 |
| 2023 Q2 | −11.43% | −7.96% | −17.08% | 0.45 | 1.48 |
| 2023 Q1 | −13.03% | −9.00% | −20.52% | 0.44 | 1.43 |
| 2022 Q4 | 1.30% | 0.00% | 1.04% | 0.75 | 1.65 |
| 2022 Q3 | 4.97% | 1.20% | 3.88% | 0.69 | 1.87 |
| 2022 Q2 | 5.53% | 2.37% | 4.73% | 0.68 | 1.71 |
| 2022 Q1 | 4.87% | 2.93% | 5.75% | 0.69 | 1.24 |
| 2021 Q4 | −9.67% | −5.95% | −11.21% | 0.37 | 2.31 |
| 2021 Q3 | −10.26% | −5.30% | −13.95% | 0.42 | 1.77 |