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Arcosa, Inc.（ACA）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
Arcosa, Inc.的季度营收约是BOSTON BEER CO INC的1.6倍（$716.7M vs $461.6M），Arcosa, Inc.同比增速更快（7.6% vs -4.1%），过去两年Arcosa, Inc.的营收复合增速更高（9.4% vs -10.7%）
Arcosa, Inc.是一家基础设施相关产品及解决方案提供商，业务覆盖建筑、能源、交通三大核心板块，主营公用设施结构件、建筑集料、交通零部件等产品，主要面向北美市场客户，为各类关键基础设施建设项目提供支持。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
ACA vs SAM — 直观对比
营收规模更大
ACA
是对方的1.6倍
$461.6M
营收增速更快
ACA
高出11.7%
-4.1%
两年增速更快
ACA
近两年复合增速
-10.7%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $716.7M | $461.6M |
| 净利润 | $52.1M | — |
| 毛利率 | 22.9% | 46.4% |
| 营业利润率 | 11.0% | 12.4% |
| 净利率 | 7.3% | — |
| 营收同比 | 7.6% | -4.1% |
| 净利润同比 | 776.6% | — |
| 每股收益（稀释后） | $1.06 | $2.16 |
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ACASAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $716.7M | $385.7M | ||
| Q3 25 | $797.8M | $537.5M | ||
| Q2 25 | $736.9M | $587.9M | ||
| Q1 25 | $632.0M | $453.9M | ||
| Q4 24 | $666.2M | $402.3M | ||
| Q3 24 | $640.4M | $605.5M | ||
| Q2 24 | $664.7M | $579.1M |
净利润ACASAM
| Q1 26 | — | — | ||
| Q4 25 | $52.1M | $-22.5M | ||
| Q3 25 | $73.0M | $46.2M | ||
| Q2 25 | $59.7M | $60.4M | ||
| Q1 25 | $23.6M | $24.4M | ||
| Q4 24 | $-7.7M | $-38.8M | ||
| Q3 24 | $16.6M | $33.5M | ||
| Q2 24 | $45.6M | $52.3M |
毛利率ACASAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 22.9% | 43.5% | ||
| Q3 25 | 24.1% | 50.8% | ||
| Q2 25 | 22.5% | 49.8% | ||
| Q1 25 | 19.8% | 48.3% | ||
| Q4 24 | 19.3% | 39.9% | ||
| Q3 24 | 21.3% | 46.3% | ||
| Q2 24 | 20.8% | 46.0% |
营业利润率ACASAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 11.0% | -8.6% | ||
| Q3 25 | 14.1% | 11.5% | ||
| Q2 25 | 12.9% | 14.0% | ||
| Q1 25 | 8.8% | 7.4% | ||
| Q4 24 | 6.5% | -13.9% | ||
| Q3 24 | 5.3% | 7.6% | ||
| Q2 24 | 10.1% | 12.2% |
净利率ACASAM
| Q1 26 | — | — | ||
| Q4 25 | 7.3% | -5.8% | ||
| Q3 25 | 9.2% | 8.6% | ||
| Q2 25 | 8.1% | 10.3% | ||
| Q1 25 | 3.7% | 5.4% | ||
| Q4 24 | -1.2% | -9.6% | ||
| Q3 24 | 2.6% | 5.5% | ||
| Q2 24 | 6.9% | 9.0% |
每股收益（稀释后）ACASAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $1.06 | $-1.97 | ||
| Q3 25 | $1.48 | $4.25 | ||
| Q2 25 | $1.22 | $5.45 | ||
| Q1 25 | $0.48 | $2.16 | ||
| Q4 24 | $-0.16 | $-3.23 | ||
| Q3 24 | $0.34 | $2.86 | ||
| Q2 24 | $0.93 | $4.39 |
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 | $214.6M | $164.1M |
| 总债务越低越好 | $1.5B | — |
| 股东权益账面价值 | $2.6B | $682.6M |
| 总资产 | $5.0B | $1.2B |
| 负债/权益比越低杠杆越低 | 0.57× | — |
8季度趋势，按日历期对齐
现金及短期投资ACASAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $214.6M | $223.4M | ||
| Q3 25 | $220.0M | $250.5M | ||
| Q2 25 | $189.7M | $212.4M | ||
| Q1 25 | $167.9M | $152.5M | ||
| Q4 24 | $187.3M | $211.8M | ||
| Q3 24 | $756.8M | $255.6M | ||
| Q2 24 | $103.7M | $219.3M |
总债务ACASAM
| Q1 26 | — | — | ||
| Q4 25 | $1.5B | — | ||
| Q3 25 | $1.6B | — | ||
| Q2 25 | $1.7B | — | ||
| Q1 25 | $1.7B | — | ||
| Q4 24 | $1.7B | — | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $699.9M | — |
股东权益ACASAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $2.6B | $846.3M | ||
| Q3 25 | $2.6B | $911.0M | ||
| Q2 25 | $2.5B | $912.3M | ||
| Q1 25 | $2.5B | $897.0M | ||
| Q4 24 | $2.4B | $916.2M | ||
| Q3 24 | $2.4B | $1.0B | ||
| Q2 24 | $2.4B | $1.0B |
总资产ACASAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $5.0B | $1.2B | ||
| Q3 25 | $5.1B | $1.2B | ||
| Q2 25 | $5.0B | $1.3B | ||
| Q1 25 | $4.9B | $1.2B | ||
| Q4 24 | $4.9B | $1.3B | ||
| Q3 24 | $4.4B | $1.4B | ||
| Q2 24 | $3.8B | $1.4B |
负债/权益比ACASAM
| Q1 26 | — | — | ||
| Q4 25 | 0.57× | — | ||
| Q3 25 | 0.61× | — | ||
| Q2 25 | 0.67× | — | ||
| Q1 25 | 0.68× | — | ||
| Q4 24 | 0.69× | — | ||
| Q3 24 | 0.51× | — | ||
| Q2 24 | 0.29× | — |
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 | $120.0M | — |
| 自由现金流经营现金流 - 资本支出 | $55.8M | — |
| 自由现金流率自由现金流/营收 | 7.8% | — |
| 资本支出强度资本支出/营收 | 9.0% | — |
| 现金转化率经营现金流/净利润 | 2.30× | — |
| 过去12个月自由现金流最近4个季度 | $175.5M | — |
8季度趋势，按日历期对齐
经营现金流ACASAM
| Q1 26 | — | — | ||
| Q4 25 | $120.0M | $39.9M | ||
| Q3 25 | $160.6M | $101.8M | ||
| Q2 25 | $61.2M | $126.5M | ||
| Q1 25 | $-700.0K | $1.9M | ||
| Q4 24 | $248.2M | $41.9M | ||
| Q3 24 | $135.0M | $115.9M | ||
| Q2 24 | $38.3M | $96.0M |
自由现金流ACASAM
| Q1 26 | — | — | ||
| Q4 25 | $55.8M | $22.1M | ||
| Q3 25 | $121.0M | $89.2M | ||
| Q2 25 | $33.4M | $112.2M | ||
| Q1 25 | $-34.7M | $-8.0M | ||
| Q4 24 | $194.9M | $18.4M | ||
| Q3 24 | $100.6M | $99.2M | ||
| Q2 24 | $-9.3M | $75.6M |
自由现金流率ACASAM
| Q1 26 | — | — | ||
| Q4 25 | 7.8% | 5.7% | ||
| Q3 25 | 15.2% | 16.6% | ||
| Q2 25 | 4.5% | 19.1% | ||
| Q1 25 | -5.5% | -1.8% | ||
| Q4 24 | 29.3% | 4.6% | ||
| Q3 24 | 15.7% | 16.4% | ||
| Q2 24 | -1.4% | 13.1% |
资本支出强度ACASAM
| Q1 26 | — | — | ||
| Q4 25 | 9.0% | 4.6% | ||
| Q3 25 | 5.0% | 2.3% | ||
| Q2 25 | 3.8% | 2.4% | ||
| Q1 25 | 5.4% | 2.2% | ||
| Q4 24 | 8.0% | 5.8% | ||
| Q3 24 | 5.4% | 2.8% | ||
| Q2 24 | 7.2% | 3.5% |
现金转化率ACASAM
| Q1 26 | — | — | ||
| Q4 25 | 2.30× | — | ||
| Q3 25 | 2.20× | 2.21× | ||
| Q2 25 | 1.03× | 2.09× | ||
| Q1 25 | -0.03× | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | 8.13× | 3.46× | ||
| Q2 24 | 0.84× | 1.83× |
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
ACA
| Engineered Structures | $301.1M | 42% |
| Total Construction Materials | $276.8M | 39% |
| Specialty Materials And Asphalt | $110.2M | 15% |
| Construction Site Support | $28.6M | 4% |
SAM
暂无分部数据
