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Acadia Healthcare Company, Inc.（ACHC）与e.l.f. Beauty, Inc.（ELF）财务数据对比。点击上方公司名可切换其他公司
Acadia Healthcare Company, Inc.的季度营收约是e.l.f. Beauty, Inc.的1.7倍（$829.0M vs $489.5M），e.l.f. Beauty, Inc.净利率更高（8.0% vs 0.5%，领先7.5%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs 7.5%）
阿卡迪亚医疗公司是美国的营利性行为医疗健康服务提供商，目前在美国及波多黎各地区运营着超过225家医疗机构，搭建了覆盖广泛的行为健康服务网络，为有相关需求的人群提供专业的心理健康与行为干预服务。
e.l.f. Beauty是美国知名彩妆品牌，2004年创立，总部位于加利福尼亚州奥克兰。品牌产品线丰富，涵盖沐浴护肤产品、矿物彩妆、专业美妆工具、眼线笔、口红、腮红、睫毛膏等多个品类，产品销往全球18个国家，入驻Target、沃尔玛等主流零售渠道，过半营收来自品牌官网。
ACHC vs ELF — 直观对比
营收规模更大
ACHC
是对方的1.7倍
$489.5M
营收增速更快
ELF
高出30.2%
7.5%
净利率更高
ELF
高出7.5%
0.5%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $829.0M | $489.5M |
| 净利润 | $4.5M | $39.4M |
| 毛利率 | — | 71.0% |
| 营业利润率 | — | 13.8% |
| 净利率 | 0.5% | 8.0% |
| 营收同比 | 7.5% | 37.8% |
| 净利润同比 | -50.8% | 128.1% |
| 每股收益（稀释后） | $0.05 | $0.65 |
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ACHCELF
| Q1 26 | $829.0M | — | ||
| Q4 25 | $821.5M | $489.5M | ||
| Q3 25 | $851.6M | $343.9M | ||
| Q2 25 | $869.2M | $353.7M | ||
| Q1 25 | $770.5M | — | ||
| Q4 24 | $774.2M | — | ||
| Q3 24 | $815.6M | — | ||
| Q2 24 | $796.0M | — |
净利润ACHCELF
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | $39.4M | ||
| Q3 25 | $36.2M | $3.0M | ||
| Q2 25 | $30.1M | $33.3M | ||
| Q1 25 | $8.4M | — | ||
| Q4 24 | $32.6M | — | ||
| Q3 24 | $68.1M | — | ||
| Q2 24 | $78.5M | — |
毛利率ACHCELF
| Q1 26 | — | — | ||
| Q4 25 | — | 71.0% | ||
| Q3 25 | — | 69.4% | ||
| Q2 25 | — | 69.1% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
营业利润率ACHCELF
| Q1 26 | — | — | ||
| Q4 25 | -142.4% | 13.8% | ||
| Q3 25 | 4.7% | 2.2% | ||
| Q2 25 | 5.8% | 13.8% | ||
| Q1 25 | 1.7% | — | ||
| Q4 24 | 4.9% | — | ||
| Q3 24 | 12.1% | — | ||
| Q2 24 | 13.4% | — |
净利率ACHCELF
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | 8.0% | ||
| Q3 25 | 4.3% | 0.9% | ||
| Q2 25 | 3.5% | 9.4% | ||
| Q1 25 | 1.1% | — | ||
| Q4 24 | 4.2% | — | ||
| Q3 24 | 8.4% | — | ||
| Q2 24 | 9.9% | — |
每股收益（稀释后）ACHCELF
| Q1 26 | $0.05 | — | ||
| Q4 25 | $-12.98 | $0.65 | ||
| Q3 25 | $0.40 | $0.05 | ||
| Q2 25 | $0.33 | $0.58 | ||
| Q1 25 | $0.09 | — | ||
| Q4 24 | $0.36 | — | ||
| Q3 24 | $0.74 | — | ||
| Q2 24 | $0.85 | — |
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 | $158.5M | $196.8M |
| 总债务越低越好 | $2.5B | $816.7M |
| 股东权益账面价值 | $2.0B | $1.2B |
| 总资产 | $5.5B | $2.3B |
| 负债/权益比越低杠杆越低 | 1.29× | 0.70× |
8季度趋势，按日历期对齐
现金及短期投资ACHCELF
| Q1 26 | $158.5M | — | ||
| Q4 25 | $133.2M | $196.8M | ||
| Q3 25 | $118.7M | $194.4M | ||
| Q2 25 | $131.4M | $170.0M | ||
| Q1 25 | $91.2M | — | ||
| Q4 24 | $76.3M | — | ||
| Q3 24 | $82.1M | — | ||
| Q2 24 | $77.2M | — |
总债务ACHCELF
| Q1 26 | $2.5B | — | ||
| Q4 25 | $2.5B | $816.7M | ||
| Q3 25 | $2.3B | $831.6M | ||
| Q2 25 | $2.3B | $256.7M | ||
| Q1 25 | $2.2B | — | ||
| Q4 24 | $2.0B | — | ||
| Q3 24 | $1.9B | — | ||
| Q2 24 | $1.8B | — |
股东权益ACHCELF
| Q1 26 | $2.0B | — | ||
| Q4 25 | $1.9B | $1.2B | ||
| Q3 25 | $3.1B | $1.1B | ||
| Q2 25 | $3.1B | $804.9M | ||
| Q1 25 | $3.0B | — | ||
| Q4 24 | $3.1B | — | ||
| Q3 24 | $3.0B | — | ||
| Q2 24 | $3.0B | — |
总资产ACHCELF
| Q1 26 | $5.5B | — | ||
| Q4 25 | $5.5B | $2.3B | ||
| Q3 25 | $6.4B | $2.3B | ||
| Q2 25 | $6.3B | $1.3B | ||
| Q1 25 | $6.1B | — | ||
| Q4 24 | $6.0B | — | ||
| Q3 24 | $5.9B | — | ||
| Q2 24 | $5.7B | — |
负债/权益比ACHCELF
| Q1 26 | 1.29× | — | ||
| Q4 25 | 1.28× | 0.70× | ||
| Q3 25 | 0.74× | 0.73× | ||
| Q2 25 | 0.74× | 0.32× | ||
| Q1 25 | 0.72× | — | ||
| Q4 24 | 0.64× | — | ||
| Q3 24 | 0.62× | — | ||
| Q2 24 | 0.62× | — |
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 | $61.5M | $59.4M |
| 自由现金流经营现金流 - 资本支出 | — | $52.8M |
| 自由现金流率自由现金流/营收 | — | 10.8% |
| 资本支出强度资本支出/营收 | — | 1.4% |
| 现金转化率经营现金流/净利润 | 13.78× | 1.51× |
| 过去12个月自由现金流最近4个季度 | — | — |
8季度趋势，按日历期对齐
经营现金流ACHCELF
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | $59.4M | ||
| Q3 25 | $73.2M | $23.4M | ||
| Q2 25 | $133.5M | $27.2M | ||
| Q1 25 | $11.5M | — | ||
| Q4 24 | $116.7M | — | ||
| Q3 24 | $163.1M | — | ||
| Q2 24 | $171.1M | — |
自由现金流ACHCELF
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | $52.8M | ||
| Q3 25 | $-63.0M | $16.6M | ||
| Q2 25 | $-34.2M | $20.1M | ||
| Q1 25 | $-163.2M | — | ||
| Q4 24 | $-86.8M | — | ||
| Q3 24 | $-27.1M | — | ||
| Q2 24 | $16.9M | — |
自由现金流率ACHCELF
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | 10.8% | ||
| Q3 25 | -7.4% | 4.8% | ||
| Q2 25 | -3.9% | 5.7% | ||
| Q1 25 | -21.2% | — | ||
| Q4 24 | -11.2% | — | ||
| Q3 24 | -3.3% | — | ||
| Q2 24 | 2.1% | — |
资本支出强度ACHCELF
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | 1.4% | ||
| Q3 25 | 16.0% | 2.0% | ||
| Q2 25 | 19.3% | 2.0% | ||
| Q1 25 | 22.7% | — | ||
| Q4 24 | 26.3% | — | ||
| Q3 24 | 23.3% | — | ||
| Q2 24 | 19.4% | — |
现金转化率ACHCELF
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | 1.51× | ||
| Q3 25 | 2.02× | 7.82× | ||
| Q2 25 | 4.43× | 0.82× | ||
| Q1 25 | 1.37× | — | ||
| Q4 24 | 3.58× | — | ||
| Q3 24 | 2.39× | — | ||
| Q2 24 | 2.18× | — |
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
ACHC
| Acute Inpatient Psychiatric Facilities | $471.0M | 57% |
| Other | $140.0M | 17% |
| Specialty Treatment Facilities | $128.0M | 15% |
| Residential Treatment Facilities | $90.0M | 11% |
ELF
暂无分部数据
