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AMN HEALTHCARE SERVICES INC（AMN）とロゼッタストーン（STEP）の財務データ比較。上の社名をクリックして会社を切り替えられます
AMN HEALTHCARE SERVICES INCの直近四半期売上が大きい（$748.2M vs $586.5M、ロゼッタストーンの約1.3倍）。AMN HEALTHCARE SERVICES INCの純利益率が高く（-1.0% vs -21.0%、差は20.0%）。ロゼッタストーンの前年同期比売上増加率が高い（73.0% vs 1.8%）。AMN HEALTHCARE SERVICES INCの直近四半期フリーキャッシュフローが多い（$67.6M vs $26.7M）。過去8四半期でロゼッタストーンの売上複合成長率が高い（28.2% vs -4.5%）
AMNヘルスケアサービス社は米国の代表的な医療人材ソリューション企業で、病院・診療所などの医療機関に対し看護師、医師、医療技術者をはじめ臨床・非臨床スタッフの雇用紹介を行うほか、人材管理支援やコンサルティングサービスも提供している。
ロゼッタストーンは米国発の教育テクノロジー企業で、言語学習、リテラシー向上、脳トレ向けソフトウェアを開発している。特に言語学習製品の知名度が高く、2013年に複数関連企業を買収し事業領域を拡大、2021年にIXL Learningの子会社となった。
AMN vs STEP — 直接比較
売上が大きい
AMN
1.3倍大きい
$586.5M
売上成長率が高い
STEP
+71.2%の差
1.8%
純利益率が高い
AMN
純利益率が20.0%高い
-21.0%
フリーキャッシュフローが多い
AMN
FCF $40.9M多い
$26.7M
2年売上CAGRが高い
STEP
2年複合成長率
-4.5%
損益計算書 — Q4 FY2025 vs Q3 FY2026
| 指標 | | |
|---|---|---|
| 売上 | $748.2M | $586.5M |
| 純利益 | $-7.7M | $-123.5M |
| 粗利率 | 26.1% | — |
| 営業利益率 | 1.1% | -33.2% |
| 純利益率 | -1.0% | -21.0% |
| 売上前年比 | 1.8% | 73.0% |
| 純利益前年比 | 95.9% | 35.7% |
| EPS（希薄化後） | $-0.19 | $-1.55 |
緑 = その指標でリード。会計年度がずれている場合は期間が異なる場合あり
8四半期 売上・利益トレンド
並べて比較する四半期履歴。決算期がずれていても暦四半期で整列
売上AMNSTEP
| Q4 25 | $748.2M | $586.5M | ||
| Q3 25 | $634.5M | $454.2M | ||
| Q2 25 | $658.2M | $364.3M | ||
| Q1 25 | $689.5M | $377.7M | ||
| Q4 24 | $734.7M | $339.0M | ||
| Q3 24 | $687.5M | $271.7M | ||
| Q2 24 | $740.7M | $186.4M | ||
| Q1 24 | $820.9M | $356.8M |
純利益AMNSTEP
| Q4 25 | $-7.7M | $-123.5M | ||
| Q3 25 | $29.3M | $-366.1M | ||
| Q2 25 | $-116.2M | $-38.4M | ||
| Q1 25 | $-1.1M | $-18.5M | ||
| Q4 24 | $-187.5M | $-192.0M | ||
| Q3 24 | $7.0M | $17.6M | ||
| Q2 24 | $16.2M | $13.3M | ||
| Q1 24 | $17.3M | $30.8M |
粗利率AMNSTEP
| Q4 25 | 26.1% | — | ||
| Q3 25 | 29.1% | — | ||
| Q2 25 | 29.8% | — | ||
| Q1 25 | 28.7% | — | ||
| Q4 24 | 29.8% | — | ||
| Q3 24 | 31.0% | — | ||
| Q2 24 | 31.0% | — | ||
| Q1 24 | 31.4% | — |
営業利益率AMNSTEP
| Q4 25 | 1.1% | -33.2% | ||
| Q3 25 | 7.5% | -148.8% | ||
| Q2 25 | -18.8% | -5.6% | ||
| Q1 25 | 1.8% | 2.6% | ||
| Q4 24 | -27.6% | -101.7% | ||
| Q3 24 | 3.2% | 21.3% | ||
| Q2 24 | 5.1% | 29.4% | ||
| Q1 24 | 4.9% | 26.5% |
純利益率AMNSTEP
| Q4 25 | -1.0% | -21.0% | ||
| Q3 25 | 4.6% | -80.6% | ||
| Q2 25 | -17.7% | -10.5% | ||
| Q1 25 | -0.2% | -4.9% | ||
| Q4 24 | -25.5% | -56.6% | ||
| Q3 24 | 1.0% | 6.5% | ||
| Q2 24 | 2.2% | 7.2% | ||
| Q1 24 | 2.1% | 8.6% |
EPS（希薄化後）AMNSTEP
| Q4 25 | $-0.19 | $-1.55 | ||
| Q3 25 | $0.76 | $-4.66 | ||
| Q2 25 | $-3.02 | $-0.49 | ||
| Q1 25 | $-0.03 | $-0.37 | ||
| Q4 24 | $-4.90 | $-2.61 | ||
| Q3 24 | $0.18 | $0.26 | ||
| Q2 24 | $0.42 | $0.20 | ||
| Q1 24 | $0.45 | $0.47 |
貸借対照表と財務力
直近四半期の流動性・レバレッジ・純資産のスナップショット
| 指標 | | |
|---|---|---|
| 現金・短期投資手元流動性 | $34.0M | — |
| 総負債低いほど良い | $767.1M | $270.2M |
| 株主資本純資産 | $642.1M | $-378.8M |
| 総資産 | $2.1B | $5.2B |
| 負債/資本比率低いほどレバレッジが低い | 1.19× | — |
8四半期トレンド — 暦四半期で整列
現金・短期投資AMNSTEP
| Q4 25 | $34.0M | — | ||
| Q3 25 | $52.6M | — | ||
| Q2 25 | $41.5M | — | ||
| Q1 25 | $55.8M | — | ||
| Q4 24 | $10.6M | — | ||
| Q3 24 | $30.6M | — | ||
| Q2 24 | $48.0M | — | ||
| Q1 24 | $50.6M | — |
総負債AMNSTEP
| Q4 25 | $767.1M | $270.2M | ||
| Q3 25 | — | $269.9M | ||
| Q2 25 | — | $269.6M | ||
| Q1 25 | — | $269.3M | ||
| Q4 24 | $1.1B | $168.9M | ||
| Q3 24 | — | $172.3M | ||
| Q2 24 | — | $172.1M | ||
| Q1 24 | — | $148.8M |
株主資本AMNSTEP
| Q4 25 | $642.1M | $-378.8M | ||
| Q3 25 | $644.4M | $-233.5M | ||
| Q2 25 | $607.6M | $153.9M | ||
| Q1 25 | $715.1M | $179.4M | ||
| Q4 24 | $706.6M | $209.8M | ||
| Q3 24 | $890.7M | $397.5M | ||
| Q2 24 | $876.9M | $366.9M | ||
| Q1 24 | $854.2M | $324.5M |
総資産AMNSTEP
| Q4 25 | $2.1B | $5.2B | ||
| Q3 25 | $2.1B | $5.3B | ||
| Q2 25 | $2.2B | $4.8B | ||
| Q1 25 | $2.4B | $4.6B | ||
| Q4 24 | $2.4B | $4.3B | ||
| Q3 24 | $2.7B | $4.0B | ||
| Q2 24 | $2.8B | $3.8B | ||
| Q1 24 | $2.9B | $3.8B |
負債/資本比率AMNSTEP
| Q4 25 | 1.19× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 1.75× | ||
| Q1 25 | — | 1.50× | ||
| Q4 24 | 1.49× | 0.81× | ||
| Q3 24 | — | 0.43× | ||
| Q2 24 | — | 0.47× | ||
| Q1 24 | — | 0.46× |
キャッシュフローと資本効率
再投資後に実際に生み出すキャッシュ。純利益より操作が難しい
| 指標 | | |
|---|---|---|
| 営業キャッシュフロー直近四半期 | $75.6M | $27.2M |
| フリーキャッシュフロー営業CF - 設備投資 | $67.6M | $26.7M |
| FCFマージンFCF / 売上 | 9.0% | 4.6% |
| 設備投資強度設備投資 / 売上 | 1.1% | 0.1% |
| キャッシュ転換率営業CF / 純利益 | — | — |
| 直近12ヶ月FCF直近4四半期 | $233.8M | $18.6M |
8四半期トレンド — 暦四半期で整列
営業キャッシュフローAMNSTEP
| Q4 25 | $75.6M | $27.2M | ||
| Q3 25 | $22.7M | $16.2M | ||
| Q2 25 | $78.5M | $46.3M | ||
| Q1 25 | $92.7M | $-66.5M | ||
| Q4 24 | $72.8M | $27.6M | ||
| Q3 24 | $66.7M | $53.7M | ||
| Q2 24 | $99.5M | $50.2M | ||
| Q1 24 | $81.4M | $7.6M |
フリーキャッシュフローAMNSTEP
| Q4 25 | $67.6M | $26.7M | ||
| Q3 25 | $14.8M | $15.9M | ||
| Q2 25 | $68.7M | $45.2M | ||
| Q1 25 | $82.7M | $-69.2M | ||
| Q4 24 | $56.6M | $27.0M | ||
| Q3 24 | $47.4M | $52.4M | ||
| Q2 24 | $72.2M | $49.6M | ||
| Q1 24 | $63.2M | $6.7M |
FCFマージンAMNSTEP
| Q4 25 | 9.0% | 4.6% | ||
| Q3 25 | 2.3% | 3.5% | ||
| Q2 25 | 10.4% | 12.4% | ||
| Q1 25 | 12.0% | -18.3% | ||
| Q4 24 | 7.7% | 8.0% | ||
| Q3 24 | 6.9% | 19.3% | ||
| Q2 24 | 9.8% | 26.6% | ||
| Q1 24 | 7.7% | 1.9% |
設備投資強度AMNSTEP
| Q4 25 | 1.1% | 0.1% | ||
| Q3 25 | 1.2% | 0.1% | ||
| Q2 25 | 1.5% | 0.3% | ||
| Q1 25 | 1.4% | 0.7% | ||
| Q4 24 | 2.2% | 0.2% | ||
| Q3 24 | 2.8% | 0.5% | ||
| Q2 24 | 3.7% | 0.3% | ||
| Q1 24 | 2.2% | 0.3% |
キャッシュ転換率AMNSTEP
| Q4 25 | — | — | ||
| Q3 25 | 0.77× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 9.54× | 3.05× | ||
| Q2 24 | 6.13× | 3.76× | ||
| Q1 24 | 4.70× | 0.25× |
財務フロー比較
売上 → 粗利 → 営業利益 → 純利益のサンキー図
セグメント別売上内訳
AMN
| Travel Nurse Staffing | $208.3M | 28% |
| Allied Staffing | $146.9M | 20% |
| Labor Disruption Services | $124.3M | 17% |
| Technology And Workforce Solutions | $88.0M | 12% |
| Language Services | $69.9M | 9% |
| Other | $29.6M | 4% |
| International Nurse Staffing | $29.6M | 4% |
| Interim Leadership Staffing | $24.1M | 3% |
| Vendor Management Systems | $16.3M | 2% |
| Local Staffing | $8.6M | 1% |
| International Nurse Permanent Placement | $2.6M | 0% |
STEP
| Other | $210.1M | 36% |
| Management And Advisory Fees Net Focused Commingled Funds | $143.3M | 24% |
| Carried Interest Allocation Focused Commingled Funds | $85.1M | 15% |
| Carried Interest Allocation Separately Managed Accounts | $63.6M | 11% |
| Carried Interest Allocation Realized | $46.7M | 8% |
| Management And Advisory Fees Net Advisory And Other Services | $18.3M | 3% |
| Legacy Carried Interest Allocation Focused Commingled Funds | $10.3M | 2% |
| Income Based Incentive Fees | $6.0M | 1% |
| Management And Advisory Fees Net Fund Reimbursement Revenues | $3.1M | 1% |
