vs
升技（ABTS）与埃森哲（ACN）财务数据对比。点击上方公司名可切换其他公司
埃森哲的季度营收约是升技的4917.1倍（$18.0B vs $3.7M）。埃森哲同比增速更快（8.3% vs 0.0%）。埃森哲自由现金流更多（$3.7B vs $-470.2K）
升技（Universal ABIT Co., Ltd）是中国台湾的电脑硬件厂商，1980年代就已投身行业，核心产品为面向超频玩家市场的主板。2005年升技陷入严重财务困境，2006年5月，环旭电子（USI）收购了「ABIT」品牌，以及专利、商标等其余无形资产。
埃森哲是总部位于爱尔兰都柏林的科技咨询企业，成立于1989年，业务覆盖全球120个国家和地区，面向各行业客户提供信息技术、管理咨询等专业服务，助力企业优化运营效率、实现数字化升级。
ABTS vs ACN — 直观对比
营收规模更大
ACN
是对方的4917.1倍
$3.7M
营收增速更快
ACN
高出8.3%
0.0%
自由现金流更多
ACN
多$3.7B
$-470.2K
损益表 — Q2 2025 vs Q2 2026
| 指标 | | |
|---|---|---|
| 营收 | $3.7M | $18.0B |
| 净利润 | — | $1.8B |
| 毛利率 | — | 30.3% |
| 营业利润率 | 55.1% | 13.8% |
| 净利率 | — | 10.1% |
| 营收同比 | 0.0% | 8.3% |
| 净利润同比 | — | 2.1% |
| 每股收益（稀释后） | — | $2.93 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收ABTSACN
| Q1 26 | — | $18.0B | ||
| Q4 25 | — | $18.7B | ||
| Q3 25 | — | $17.6B | ||
| Q2 25 | $3.7M | $17.7B | ||
| Q1 25 | — | $16.7B | ||
| Q4 24 | — | $17.7B | ||
| Q3 24 | — | $16.4B | ||
| Q2 24 | $3.7M | $16.5B |
净利润ABTSACN
| Q1 26 | — | $1.8B | ||
| Q4 25 | — | $2.2B | ||
| Q3 25 | — | $1.4B | ||
| Q2 25 | — | $2.2B | ||
| Q1 25 | — | $1.8B | ||
| Q4 24 | — | $2.3B | ||
| Q3 24 | — | $1.7B | ||
| Q2 24 | $-14.0K | $1.9B |
毛利率ABTSACN
| Q1 26 | — | 30.3% | ||
| Q4 25 | — | 33.1% | ||
| Q3 25 | — | 31.9% | ||
| Q2 25 | — | 32.9% | ||
| Q1 25 | — | 29.9% | ||
| Q4 24 | — | 32.9% | ||
| Q3 24 | — | 32.5% | ||
| Q2 24 | 27.0% | 33.4% |
营业利润率ABTSACN
| Q1 26 | — | 13.8% | ||
| Q4 25 | — | 15.3% | ||
| Q3 25 | — | 11.6% | ||
| Q2 25 | 55.1% | 16.8% | ||
| Q1 25 | — | 13.5% | ||
| Q4 24 | — | 16.7% | ||
| Q3 24 | — | 14.3% | ||
| Q2 24 | 20.4% | 16.0% |
净利率ABTSACN
| Q1 26 | — | 10.1% | ||
| Q4 25 | — | 11.8% | ||
| Q3 25 | — | 8.0% | ||
| Q2 25 | — | 12.4% | ||
| Q1 25 | — | 10.7% | ||
| Q4 24 | — | 12.9% | ||
| Q3 24 | — | 10.3% | ||
| Q2 24 | -0.4% | 11.7% |
每股收益（稀释后）ABTSACN
| Q1 26 | — | $2.93 | ||
| Q4 25 | — | $3.54 | ||
| Q3 25 | — | $2.25 | ||
| Q2 25 | — | $3.49 | ||
| Q1 25 | — | $2.82 | ||
| Q4 24 | — | $3.59 | ||
| Q3 24 | — | $2.67 | ||
| Q2 24 | $-0.00 | $3.04 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $1.1M | $9.4B |
| 总债务越低越好 | — | $5.0B |
| 股东权益账面价值 | $10.4M | $31.2B |
| 总资产 | $11.4M | $67.1B |
| 负债/权益比越低杠杆越低 | — | 0.16× |
8季度趋势，按日历期对齐
现金及短期投资ABTSACN
| Q1 26 | — | $9.4B | ||
| Q4 25 | — | $9.7B | ||
| Q3 25 | — | $11.5B | ||
| Q2 25 | $1.1M | $9.6B | ||
| Q1 25 | — | $8.5B | ||
| Q4 24 | — | $8.3B | ||
| Q3 24 | — | $5.0B | ||
| Q2 24 | $396.6K | $5.5B |
总债务ABTSACN
| Q1 26 | — | $5.0B | ||
| Q4 25 | — | $5.0B | ||
| Q3 25 | — | $5.0B | ||
| Q2 25 | — | $5.0B | ||
| Q1 25 | — | $5.0B | ||
| Q4 24 | — | $5.0B | ||
| Q3 24 | — | $78.6M | ||
| Q2 24 | — | $68.9M |
股东权益ABTSACN
| Q1 26 | — | $31.2B | ||
| Q4 25 | — | $30.9B | ||
| Q3 25 | — | $31.2B | ||
| Q2 25 | $10.4M | $30.6B | ||
| Q1 25 | — | $29.2B | ||
| Q4 24 | — | $29.2B | ||
| Q3 24 | — | $28.3B | ||
| Q2 24 | $11.3M | $27.7B |
总资产ABTSACN
| Q1 26 | — | $67.1B | ||
| Q4 25 | — | $64.7B | ||
| Q3 25 | — | $65.4B | ||
| Q2 25 | $11.4M | $63.4B | ||
| Q1 25 | — | $59.9B | ||
| Q4 24 | — | $59.9B | ||
| Q3 24 | — | $55.9B | ||
| Q2 24 | $12.2M | $54.1B |
负债/权益比ABTSACN
| Q1 26 | — | 0.16× | ||
| Q4 25 | — | 0.16× | ||
| Q3 25 | — | 0.16× | ||
| Q2 25 | — | 0.16× | ||
| Q1 25 | — | 0.17× | ||
| Q4 24 | — | 0.17× | ||
| Q3 24 | — | 0.00× | ||
| Q2 24 | — | 0.00× |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | $1.2M | $3.8B |
| 自由现金流经营现金流 - 资本支出 | $-470.2K | $3.7B |
| 自由现金流率自由现金流/营收 | -12.8% | 20.3% |
| 资本支出强度资本支出/营收 | 46.2% | 0.8% |
| 现金转化率经营现金流/净利润 | — | 2.09× |
| 过去12个月自由现金流最近4个季度 | — | $12.5B |
8季度趋势，按日历期对齐
经营现金流ABTSACN
| Q1 26 | — | $3.8B | ||
| Q4 25 | — | $1.7B | ||
| Q3 25 | — | $3.9B | ||
| Q2 25 | $1.2M | $3.7B | ||
| Q1 25 | — | $2.9B | ||
| Q4 24 | — | $1.0B | ||
| Q3 24 | — | $3.4B | ||
| Q2 24 | $-470.2K | $3.1B |
自由现金流ABTSACN
| Q1 26 | — | $3.7B | ||
| Q4 25 | — | $1.5B | ||
| Q3 25 | — | $3.8B | ||
| Q2 25 | $-470.2K | $3.5B | ||
| Q1 25 | — | $2.7B | ||
| Q4 24 | — | $870.3M | ||
| Q3 24 | — | $3.2B | ||
| Q2 24 | — | $3.0B |
自由现金流率ABTSACN
| Q1 26 | — | 20.3% | ||
| Q4 25 | — | 8.0% | ||
| Q3 25 | — | 21.6% | ||
| Q2 25 | -12.8% | 19.8% | ||
| Q1 25 | — | 16.1% | ||
| Q4 24 | — | 4.9% | ||
| Q3 24 | — | 19.4% | ||
| Q2 24 | — | 18.3% |
资本支出强度ABTSACN
| Q1 26 | — | 0.8% | ||
| Q4 25 | — | 0.8% | ||
| Q3 25 | — | 0.6% | ||
| Q2 25 | 46.2% | 1.0% | ||
| Q1 25 | — | 1.0% | ||
| Q4 24 | — | 0.9% | ||
| Q3 24 | — | 1.3% | ||
| Q2 24 | — | 0.8% |
现金转化率ABTSACN
| Q1 26 | — | 2.09× | ||
| Q4 25 | — | 0.75× | ||
| Q3 25 | — | 2.77× | ||
| Q2 25 | — | 1.68× | ||
| Q1 25 | — | 1.60× | ||
| Q4 24 | — | 0.45× | ||
| Q3 24 | — | 2.01× | ||
| Q2 24 | — | 1.63× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
业务分部营收拆解
ABTS
暂无分部数据
ACN
| Products | $5.5B | 30% |
| Health And Public Service | $3.7B | 20% |
| Financial Services Sector | $3.4B | 19% |
| Communications Media And Technology | $3.1B | 17% |
| Resources | $2.4B | 13% |
