山林水
847333.85−1.25−3.56%收盤・資料日 2026-11-06
法說 11/17
每股盈餘左軸 EPS、右軸股價
2026 Q21.20 元—
單季 EPS（元）
202120222023202420252026
盈餘表新到舊
| 季別 | EPS（元） | 季增率 | 年增率 |
|---|---|---|---|
| 2026 Q2 | 1.20 | −2.44% | +103.39% |
| 2026 Q1 | 1.23 | +146.00% | +33.70% |
| 2026 Q1–Q2 合計 | 2.43 | +60.93% | |
| 2025 Q4 | 0.50 | −7.41% | >999% |
| 2025 Q3 | 0.54 | −8.47% | — |
| 2025 Q2 | 0.59 | −35.87% | +180.95% |
| 2025 Q1 | 0.92 | >999% | +13.58% |
| 2025 全年合計 | 2.55 | +145.19% | |
| 2024 Q4 | 0.03 | — | −87.50% |
| 2024 Q3 | −0.01 | −104.76% | −104.00% |
| 2024 Q2 | 0.21 | −74.07% | — |
| 2024 Q1 | 0.81 | +237.50% | — |
| 2024 全年合計 | 1.04 | +300.00% | |
| 2023 Q4 | 0.24 | −4.00% | — |
| 2023 Q3 | 0.25 | — | — |
| 2023 Q2 | −0.08 | — | −161.54% |
| 2023 Q1 | −0.15 | — | −125.42% |
| 2023 全年合計 | 0.26 | — | |
| 2022 Q4 | −0.69 | — | −592.86% |
| 2022 Q3 | −1.92 | <−999% | −568.29% |
| 2022 Q2 | 0.13 | −77.97% | — |
| 2022 Q1 | 0.59 | +321.43% | −45.37% |
| 2022 全年合計 | −1.89 | −233.10% | |
| 2021 Q4 | 0.14 | −65.85% | — |
| 2021 Q3 | 0.41 | — | +105.00% |
| 2021 全年合計 | 1.42 | +23.48% |
三率
2026 Q232.61%26.10%20.24%
三率（%）
202120222023202420252026
三率明細單季
| 期間 | 毛利率 | 營益率 | 淨利率 |
|---|---|---|---|
| 2026 Q2 | 32.61% | 26.10% | 20.24% |
| 2026 Q1 | 32.87% | 26.68% | 18.93% |
| 2025 Q4 | 22.65% | 16.88% | 9.48% |
| 2025 Q3 | 16.87% | 12.24% | 7.58% |
| 2025 Q2 | 29.22% | 21.12% | 13.07% |
| 2025 Q1 | 29.06% | 23.58% | 16.17% |
| 2024 Q4 | 15.32% | 9.69% | 3.12% |
| 2024 Q3 | 12.15% | 4.75% | 4.69% |
| 2024 Q2 | 25.16% | 16.36% | 10.03% |
| 2024 Q1 | 41.11% | 33.13% | 22.71% |
| 2023 Q4 | 16.96% | 10.24% | 8.13% |
| 2023 Q3 | 24.05% | 17.74% | 7.40% |
| 2023 Q2 | 14.47% | 9.48% | 1.64% |
| 2023 Q1 | 12.97% | 7.68% | 1.55% |
| 2022 Q4 | 0.45% | −4.75% | −6.47% |
| 2022 Q3 | −16.88% | −23.42% | −27.41% |
| 2022 Q2 | 15.51% | 11.30% | 3.62% |
| 2022 Q1 | 30.75% | 22.75% | 14.14% |
| 2021 Q4 | 25.58% | 20.86% | 6.31% |
| 2021 Q3 | 23.84% | 17.02% | 10.86% |
ROE 拆解每季都是近四季合計
2026 Q2近四季
ROE8.85%+3.99 個百分點
＝淨利率13.39%+3.92 個百分點
×總資產週轉0.33 次+0.06 次
×權益乘數2.02 倍+0.07 倍
ROA 4.34%。和 2025 Q2 比，ROE 增加，變動比率最大的是淨利率。
2026 Q28.85%4.34%
ROE、ROA（近四季合計，%）
202120222023202420252026
2026 Q213.39%
淨利率（近四季，%）
202120222023202420252026
2026 Q20.33 次
總資產週轉（近四季合計，次）
202120222023202420252026
2026 Q22.02 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 | 8.85% | 4.34% | 13.39% | 0.33 | 2.02 |
| 2026 Q1 | 7.64% | 3.81% | 11.92% | 0.32 | 2.00 |
| 2025 Q4 | 7.08% | 3.55% | 11.13% | 0.32 | 2.00 |
| 2025 Q3 | 5.77% | 2.91% | 9.68% | 0.30 | 1.98 |
| 2025 Q2 | 4.85% | 2.46% | 9.47% | 0.26 | 1.96 |
| 2025 Q1 | 4.18% | 2.12% | 8.67% | 0.25 | 1.95 |
| 2024 Q4 | 4.03% | 2.03% | 9.17% | 0.22 | 1.98 |
| 2024 Q3 | 4.51% | 2.25% | 11.18% | 0.20 | 2.00 |
| 2024 Q2 | 4.90% | 2.41% | 11.83% | 0.20 | 2.04 |
| 2024 Q1 | 4.29% | 2.07% | 9.11% | 0.23 | 2.06 |
| 2023 Q4 | 2.28% | 1.07% | 4.43% | 0.24 | 2.13 |
| 2023 Q3 | 0.28% | 0.13% | 0.69% | 0.26 | 1.57 |
| 2023 Q2 | −4.05% | −1.91% | −7.27% | 0.27 | 2.10 |
| 2023 Q1 | −3.76% | −1.76% | −6.61% | 0.27 | 2.12 |
| 2022 Q4 | −2.46% | −1.13% | −4.35% | 0.26 | 2.20 |
| 2022 Q3 | −0.46% | −0.22% | −0.74% | 0.25 | 2.49 |
| 2022 Q2 | 4.21% | 1.97% | 8.12% | 0.24 | 2.14 |
| 2022 Q1 | 3.68% | 1.71% | 7.56% | 0.23 | 2.16 |
| 2021 Q4 | 4.63% | 2.11% | 8.50% | 0.25 | 2.20 |
| 2021 Q3 | 3.19% | 1.45% | 5.72% | 0.26 | 2.17 |
財經資料來源：FinLab