vs
Acadia Healthcare Company, Inc.（ACHC）与朗美通（LITE）财务数据对比。点击上方公司名可切换其他公司
Acadia Healthcare Company, Inc.的季度营收约是朗美通的1.2倍（$829.0M vs $665.5M），朗美通净利率更高（11.8% vs 0.5%，领先11.2%），朗美通同比增速更快（65.5% vs 7.5%），过去两年朗美通的营收复合增速更高（34.8% vs 2.0%）
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。
朗美通控股（Lumentum Holdings Inc.）是全球知名光电产品供应商，前身为美国捷迪讯（JDSU）旗下光电器件及激光业务板块，2015年8月随捷迪讯分拆独立运营，总部位于美国加利福尼亚州米尔皮塔斯，主营光通信网络设备、激光器、定制光学解决方案等多元产品。
ACHC vs LITE — 直观对比
营收规模更大
ACHC
是对方的1.2倍
$665.5M
营收增速更快
LITE
高出57.9%
7.5%
净利率更高
LITE
高出11.2%
0.5%
两年增速更快
LITE
近两年复合增速
2.0%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $829.0M | $665.5M |
| 净利润 | $4.5M | $78.2M |
| 毛利率 | — | 36.1% |
| 营业利润率 | — | 9.7% |
| 净利率 | 0.5% | 11.8% |
| 营收同比 | 7.5% | 65.5% |
| 净利润同比 | -50.8% | 228.4% |
| 每股收益（稀释后） | $0.05 | $0.89 |
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ACHCLITE
| Q1 26 | $829.0M | — | ||
| Q4 25 | $821.5M | $665.5M | ||
| Q3 25 | $851.6M | $533.8M | ||
| Q2 25 | $869.2M | $480.7M | ||
| Q1 25 | $770.5M | $425.2M | ||
| Q4 24 | $774.2M | $402.2M | ||
| Q3 24 | $815.6M | $336.9M | ||
| Q2 24 | $796.0M | $308.3M |
净利润ACHCLITE
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | $78.2M | ||
| Q3 25 | $36.2M | $4.2M | ||
| Q2 25 | $30.1M | $213.3M | ||
| Q1 25 | $8.4M | $-44.1M | ||
| Q4 24 | $32.6M | $-60.9M | ||
| Q3 24 | $68.1M | $-82.4M | ||
| Q2 24 | $78.5M | $-252.5M |
毛利率ACHCLITE
| Q1 26 | — | — | ||
| Q4 25 | — | 36.1% | ||
| Q3 25 | — | 34.0% | ||
| Q2 25 | — | 33.3% | ||
| Q1 25 | — | 28.8% | ||
| Q4 24 | — | 24.8% | ||
| Q3 24 | — | 23.1% | ||
| Q2 24 | — | 16.6% |
营业利润率ACHCLITE
| Q1 26 | — | — | ||
| Q4 25 | -142.4% | 9.7% | ||
| Q3 25 | 4.7% | 1.3% | ||
| Q2 25 | 5.8% | -1.7% | ||
| Q1 25 | 1.7% | -8.9% | ||
| Q4 24 | 4.9% | -12.8% | ||
| Q3 24 | 12.1% | -24.5% | ||
| Q2 24 | 13.4% | -43.3% |
净利率ACHCLITE
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | 11.8% | ||
| Q3 25 | 4.3% | 0.8% | ||
| Q2 25 | 3.5% | 44.4% | ||
| Q1 25 | 1.1% | -10.4% | ||
| Q4 24 | 4.2% | -15.1% | ||
| Q3 24 | 8.4% | -24.5% | ||
| Q2 24 | 9.9% | -81.9% |
每股收益（稀释后）ACHCLITE
| Q1 26 | $0.05 | — | ||
| Q4 25 | $-12.98 | $0.89 | ||
| Q3 25 | $0.40 | $0.05 | ||
| Q2 25 | $0.33 | $3.10 | ||
| Q1 25 | $0.09 | $-0.64 | ||
| Q4 24 | $0.36 | $-0.88 | ||
| Q3 24 | $0.74 | $-1.21 | ||
| Q2 24 | $0.85 | $-3.75 |
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 | $1.2B |
| 总债务越低越好 | $2.5B | — |
| 股东权益账面价值 | $2.0B | $846.6M |
| 总资产 | $5.5B | $4.8B |
| 负债/权益比越低杠杆越低 | 1.29× | — |
8季度趋势，按日历期对齐
现金及短期投资ACHCLITE
| Q1 26 | $158.5M | — | ||
| Q4 25 | $133.2M | $1.2B | ||
| Q3 25 | $118.7M | $1.1B | ||
| Q2 25 | $131.4M | $877.1M | ||
| Q1 25 | $91.2M | $866.7M | ||
| Q4 24 | $76.3M | $896.7M | ||
| Q3 24 | $82.1M | $916.1M | ||
| Q2 24 | $77.2M | $887.0M |
总债务ACHCLITE
| Q1 26 | $2.5B | — | ||
| Q4 25 | $2.5B | — | ||
| Q3 25 | $2.3B | — | ||
| Q2 25 | $2.3B | — | ||
| Q1 25 | $2.2B | — | ||
| Q4 24 | $2.0B | — | ||
| Q3 24 | $1.9B | — | ||
| Q2 24 | $1.8B | — |
股东权益ACHCLITE
| Q1 26 | $2.0B | — | ||
| Q4 25 | $1.9B | $846.6M | ||
| Q3 25 | $3.1B | $780.8M | ||
| Q2 25 | $3.1B | $1.1B | ||
| Q1 25 | $3.0B | $879.5M | ||
| Q4 24 | $3.1B | $872.3M | ||
| Q3 24 | $3.0B | $895.9M | ||
| Q2 24 | $3.0B | $957.3M |
总资产ACHCLITE
| Q1 26 | $5.5B | — | ||
| Q4 25 | $5.5B | $4.8B | ||
| Q3 25 | $6.4B | $4.6B | ||
| Q2 25 | $6.3B | $4.2B | ||
| Q1 25 | $6.1B | $4.0B | ||
| Q4 24 | $6.0B | $4.0B | ||
| Q3 24 | $5.9B | $4.0B | ||
| Q2 24 | $5.7B | $3.9B |
负债/权益比ACHCLITE
| Q1 26 | 1.29× | — | ||
| Q4 25 | 1.28× | — | ||
| Q3 25 | 0.74× | — | ||
| Q2 25 | 0.74× | — | ||
| 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 | $126.7M |
| 自由现金流经营现金流 - 资本支出 | — | $43.1M |
| 自由现金流率自由现金流/营收 | — | 6.5% |
| 资本支出强度资本支出/营收 | — | 12.6% |
| 现金转化率经营现金流/净利润 | 13.78× | 1.62× |
| 过去12个月自由现金流最近4个季度 | — | $-29.5M |
8季度趋势，按日历期对齐
经营现金流ACHCLITE
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | $126.7M | ||
| Q3 25 | $73.2M | $57.9M | ||
| Q2 25 | $133.5M | $64.0M | ||
| Q1 25 | $11.5M | $-1.6M | ||
| Q4 24 | $116.7M | $24.3M | ||
| Q3 24 | $163.1M | $39.6M | ||
| Q2 24 | $171.1M | $35.5M |
自由现金流ACHCLITE
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | $43.1M | ||
| Q3 25 | $-63.0M | $-18.3M | ||
| Q2 25 | $-34.2M | $10.1M | ||
| Q1 25 | $-163.2M | $-64.4M | ||
| Q4 24 | $-86.8M | $-15.9M | ||
| Q3 24 | $-27.1M | $-34.5M | ||
| Q2 24 | $16.9M | $10.9M |
自由现金流率ACHCLITE
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | 6.5% | ||
| Q3 25 | -7.4% | -3.4% | ||
| Q2 25 | -3.9% | 2.1% | ||
| Q1 25 | -21.2% | -15.1% | ||
| Q4 24 | -11.2% | -4.0% | ||
| Q3 24 | -3.3% | -10.2% | ||
| Q2 24 | 2.1% | 3.5% |
资本支出强度ACHCLITE
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | 12.6% | ||
| Q3 25 | 16.0% | 14.3% | ||
| Q2 25 | 19.3% | 11.2% | ||
| Q1 25 | 22.7% | 14.8% | ||
| Q4 24 | 26.3% | 10.0% | ||
| Q3 24 | 23.3% | 22.0% | ||
| Q2 24 | 19.4% | 8.0% |
现金转化率ACHCLITE
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | 1.62× | ||
| Q3 25 | 2.02× | 13.79× | ||
| Q2 25 | 4.43× | 0.30× | ||
| 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% |
LITE
| Components | $443.7M | 67% |
| Systems | $221.8M | 33% |
