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升技（ABTS）与DBV Technologies S.A.（DBVT）财务数据对比。点击上方公司名可切换其他公司
升技的季度营收约是DBV Technologies S.A.的1.3倍（$3.7M vs $2.8M），DBV Technologies S.A.同比增速更快（158.8% vs 0.0%），升技自由现金流更多（$-470.2K vs $-32.6M）
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。
DBV Technologies是一家总部位于法国巴涅的公开上市生物制药企业，核心研发成果为Viaskin给药技术，可在不进入血液循环的前提下，让过敏原或抗原作用于完整皮肤。其花生过敏疗法Viaskin Peanut的临床开发，已获得美国食品药品监督管理局授予快速通道资格。
ABTS vs DBVT — 直观对比
营收规模更大
ABTS
是对方的1.3倍
$2.8M
营收增速更快
DBVT
高出158.8%
0.0%
自由现金流更多
ABTS
多$32.1M
$-32.6M
损益表 — Q2 FY2025 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $3.7M | $2.8M |
| 净利润 | — | $-33.2M |
| 毛利率 | — | — |
| 营业利润率 | 55.1% | -1235.7% |
| 净利率 | — | -1195.5% |
| 营收同比 | 0.0% | 158.8% |
| 净利润同比 | — | -8.9% |
| 每股收益（稀释后） | — | $-0.24 |
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ABTSDBVT
| Q3 25 | — | $2.8M | ||
| Q2 25 | $3.7M | $1.5M | ||
| Q2 24 | $3.7M | $1.2M | ||
| Q1 24 | — | $1.4M | ||
| Q4 23 | — | $8.9M | ||
| Q3 23 | — | $2.4M | ||
| Q2 23 | — | $2.3M | ||
| Q1 23 | — | $2.2M |
净利润ABTSDBVT
| Q3 25 | — | $-33.2M | ||
| Q2 25 | — | $-41.9M | ||
| Q2 24 | $-14.0K | $-33.1M | ||
| Q1 24 | — | $-27.3M | ||
| Q4 23 | — | $134.3M | ||
| Q3 23 | — | $-16.7M | ||
| Q2 23 | — | $-24.2M | ||
| Q1 23 | — | $-20.6M |
毛利率ABTSDBVT
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q2 24 | 27.0% | — | ||
| Q1 24 | — | — | ||
| Q4 23 | — | — | ||
| Q3 23 | — | — | ||
| Q2 23 | — | — | ||
| Q1 23 | — | — |
营业利润率ABTSDBVT
| Q3 25 | — | -1235.7% | ||
| Q2 25 | 55.1% | -2806.2% | ||
| Q2 24 | 20.4% | -2914.9% | ||
| Q1 24 | — | -2029.7% | ||
| Q4 23 | — | -134.3% | ||
| Q3 23 | — | -770.2% | ||
| Q2 23 | — | -1096.0% | ||
| Q1 23 | — | -964.7% |
净利率ABTSDBVT
| Q3 25 | — | -1195.5% | ||
| Q2 25 | — | -2858.4% | ||
| Q2 24 | -0.4% | -2852.4% | ||
| Q1 24 | — | -1943.5% | ||
| Q4 23 | — | 1512.8% | ||
| Q3 23 | — | -705.6% | ||
| Q2 23 | — | -1059.6% | ||
| Q1 23 | — | -937.1% |
每股收益（稀释后）ABTSDBVT
| Q3 25 | — | $-0.24 | ||
| Q2 25 | — | $-0.31 | ||
| Q2 24 | $-0.00 | $-0.34 | ||
| Q1 24 | — | $-0.28 | ||
| Q4 23 | — | $-0.11 | ||
| Q3 23 | — | $-0.17 | ||
| Q2 23 | — | $-0.26 | ||
| Q1 23 | — | $-0.22 |
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 | $69.8M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $10.4M | $52.9M |
| 总资产 | $11.4M | $110.5M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ABTSDBVT
| Q3 25 | — | $69.8M | ||
| Q2 25 | $1.1M | $103.2M | ||
| Q2 24 | $396.6K | $66.2M | ||
| Q1 24 | — | $101.5M | ||
| Q4 23 | — | $141.4M | ||
| Q3 23 | — | $149.1M | ||
| Q2 23 | — | $174.0M | ||
| Q1 23 | — | $192.3M |
股东权益ABTSDBVT
| Q3 25 | — | $52.9M | ||
| Q2 25 | $10.4M | $86.2M | ||
| Q2 24 | $11.3M | $79.1M | ||
| Q1 24 | — | $111.7M | ||
| Q4 23 | — | $140.2M | ||
| Q3 23 | — | $144.0M | ||
| Q2 23 | — | $164.2M | ||
| Q1 23 | — | $179.1M |
总资产ABTSDBVT
| Q3 25 | — | $110.5M | ||
| Q2 25 | $11.4M | $143.4M | ||
| Q2 24 | $12.2M | $114.2M | ||
| Q1 24 | — | $145.9M | ||
| Q4 23 | — | $183.0M | ||
| Q3 23 | — | $189.8M | ||
| Q2 23 | — | $217.5M | ||
| Q1 23 | — | $232.9M |
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 | $-32.4M |
| 自由现金流经营现金流 - 资本支出 | $-470.2K | $-32.6M |
| 自由现金流率自由现金流/营收 | -12.8% | -1173.5% |
| 资本支出强度资本支出/营收 | 46.2% | 4.2% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | — | $-138.3M |
8季度趋势，按日历期对齐
经营现金流ABTSDBVT
| Q3 25 | — | $-32.4M | ||
| Q2 25 | $1.2M | $-33.9M | ||
| Q2 24 | $-470.2K | $-35.1M | ||
| Q1 24 | — | $-34.7M | ||
| Q4 23 | — | $-13.7M | ||
| Q3 23 | — | $-19.6M | ||
| Q2 23 | — | $-25.6M | ||
| Q1 23 | — | $-20.8M |
自由现金流ABTSDBVT
| Q3 25 | — | $-32.6M | ||
| Q2 25 | $-470.2K | $-33.9M | ||
| Q2 24 | — | $-35.8M | ||
| Q1 24 | — | $-36.0M | ||
| Q4 23 | — | $-14.0M | ||
| Q3 23 | — | $-19.6M | ||
| Q2 23 | — | $-25.7M | ||
| Q1 23 | — | $-21.0M |
自由现金流率ABTSDBVT
| Q3 25 | — | -1173.5% | ||
| Q2 25 | -12.8% | -2316.5% | ||
| Q2 24 | — | -3084.0% | ||
| Q1 24 | — | -2560.6% | ||
| Q4 23 | — | -158.2% | ||
| Q3 23 | — | -827.3% | ||
| Q2 23 | — | -1124.0% | ||
| Q1 23 | — | -955.0% |
资本支出强度ABTSDBVT
| Q3 25 | — | 4.2% | ||
| Q2 25 | 46.2% | 2.2% | ||
| Q2 24 | — | 63.0% | ||
| Q1 24 | — | 94.9% | ||
| Q4 23 | — | 4.0% | ||
| Q3 23 | — | 2.1% | ||
| Q2 23 | — | 7.2% | ||
| Q1 23 | — | 5.1% |
现金转化率ABTSDBVT
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — | ||
| Q4 23 | — | -0.10× | ||
| Q3 23 | — | — | ||
| Q2 23 | — | — | ||
| Q1 23 | — | — |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
