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Acadia Healthcare Company, Inc.（ACHC）与OSI SYSTEMS INC（OSIS）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OSI SYSTEMS INC的1.8倍（$829.0M vs $464.1M），OSI SYSTEMS INC净利率更高（8.3% vs 0.5%，领先7.8%），OSI SYSTEMS INC同比增速更快（10.5% vs 7.5%），过去两年OSI SYSTEMS INC的营收复合增速更高（7.0% 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。
OSI系统公司是总部位于美国加利福尼亚州的企业，主营安全检测系统、医疗设备及光电器件三大业务板块，产品涵盖机场安检X光机、金属探测器、医疗监护与麻醉系统等，旗下拥有Spacelabs Healthcare、Rapiscan Systems、OSI Optoelectronics等子公司，全球员工规模约3180人。
ACHC vs OSIS — 直观对比
营收规模更大
ACHC
是对方的1.8倍
$464.1M
营收增速更快
OSIS
高出3.0%
7.5%
净利率更高
OSIS
高出7.8%
0.5%
两年增速更快
OSIS
近两年复合增速
2.0%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $829.0M | $464.1M |
| 净利润 | $4.5M | $38.7M |
| 毛利率 | — | 32.7% |
| 营业利润率 | — | 12.7% |
| 净利率 | 0.5% | 8.3% |
| 营收同比 | 7.5% | 10.5% |
| 净利润同比 | -50.8% | 2.3% |
| 每股收益（稀释后） | $0.05 | $2.22 |
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ACHCOSIS
| Q1 26 | $829.0M | — | ||
| Q4 25 | $821.5M | $464.1M | ||
| Q3 25 | $851.6M | $384.6M | ||
| Q2 25 | $869.2M | $505.0M | ||
| Q1 25 | $770.5M | $444.4M | ||
| Q4 24 | $774.2M | $419.8M | ||
| Q3 24 | $815.6M | $344.0M | ||
| Q2 24 | $796.0M | $480.9M |
净利润ACHCOSIS
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | $38.7M | ||
| Q3 25 | $36.2M | $20.6M | ||
| Q2 25 | $30.1M | $52.7M | ||
| Q1 25 | $8.4M | $41.1M | ||
| Q4 24 | $32.6M | $37.8M | ||
| Q3 24 | $68.1M | $17.9M | ||
| Q2 24 | $78.5M | $44.7M |
毛利率ACHCOSIS
| Q1 26 | — | — | ||
| Q4 25 | — | 32.7% | ||
| Q3 25 | — | 32.0% | ||
| Q2 25 | — | 33.3% | ||
| Q1 25 | — | 33.8% | ||
| Q4 24 | — | 35.1% | ||
| Q3 24 | — | 35.3% | ||
| Q2 24 | — | 32.1% |
营业利润率ACHCOSIS
| Q1 26 | — | — | ||
| Q4 25 | -142.4% | 12.7% | ||
| Q3 25 | 4.7% | 8.6% | ||
| Q2 25 | 5.8% | 14.5% | ||
| Q1 25 | 1.7% | 12.7% | ||
| Q4 24 | 4.9% | 13.8% | ||
| Q3 24 | 12.1% | 8.8% | ||
| Q2 24 | 13.4% | 13.1% |
净利率ACHCOSIS
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | 8.3% | ||
| Q3 25 | 4.3% | 5.3% | ||
| Q2 25 | 3.5% | 10.4% | ||
| Q1 25 | 1.1% | 9.3% | ||
| Q4 24 | 4.2% | 9.0% | ||
| Q3 24 | 8.4% | 5.2% | ||
| Q2 24 | 9.9% | 9.3% |
每股收益（稀释后）ACHCOSIS
| Q1 26 | $0.05 | — | ||
| Q4 25 | $-12.98 | $2.22 | ||
| Q3 25 | $0.40 | $1.18 | ||
| Q2 25 | $0.33 | $3.04 | ||
| Q1 25 | $0.09 | $2.40 | ||
| Q4 24 | $0.36 | $2.22 | ||
| Q3 24 | $0.74 | $1.05 | ||
| Q2 24 | $0.85 | $2.57 |
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 | $336.7M |
| 总债务越低越好 | $2.5B | $1.0B |
| 股东权益账面价值 | $2.0B | $845.5M |
| 总资产 | $5.5B | $2.5B |
| 负债/权益比越低杠杆越低 | 1.29× | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资ACHCOSIS
| Q1 26 | $158.5M | — | ||
| Q4 25 | $133.2M | $336.7M | ||
| Q3 25 | $118.7M | $124.4M | ||
| Q2 25 | $131.4M | $106.4M | ||
| Q1 25 | $91.2M | $95.8M | ||
| Q4 24 | $76.3M | $101.6M | ||
| Q3 24 | $82.1M | $85.1M | ||
| Q2 24 | $77.2M | $95.4M |
总债务ACHCOSIS
| Q1 26 | $2.5B | — | ||
| Q4 25 | $2.5B | $1.0B | ||
| Q3 25 | $2.3B | $442.2M | ||
| Q2 25 | $2.3B | $471.6M | ||
| Q1 25 | $2.2B | $473.2M | ||
| Q4 24 | $2.0B | $474.8M | ||
| Q3 24 | $1.9B | $476.3M | ||
| Q2 24 | $1.8B | $137.6M |
股东权益ACHCOSIS
| Q1 26 | $2.0B | — | ||
| Q4 25 | $1.9B | $845.5M | ||
| Q3 25 | $3.1B | $946.0M | ||
| Q2 25 | $3.1B | $951.1M | ||
| Q1 25 | $3.0B | $879.3M | ||
| Q4 24 | $3.1B | $825.8M | ||
| Q3 24 | $3.0B | $786.5M | ||
| Q2 24 | $3.0B | $863.5M |
总资产ACHCOSIS
| Q1 26 | $5.5B | — | ||
| Q4 25 | $5.5B | $2.5B | ||
| Q3 25 | $6.4B | $2.3B | ||
| Q2 25 | $6.3B | $2.2B | ||
| Q1 25 | $6.1B | $2.1B | ||
| Q4 24 | $6.0B | $2.1B | ||
| Q3 24 | $5.9B | $2.1B | ||
| Q2 24 | $5.7B | $1.9B |
负债/权益比ACHCOSIS
| Q1 26 | 1.29× | — | ||
| Q4 25 | 1.28× | 1.19× | ||
| Q3 25 | 0.74× | 0.47× | ||
| Q2 25 | 0.74× | 0.50× | ||
| Q1 25 | 0.72× | 0.54× | ||
| Q4 24 | 0.64× | 0.57× | ||
| Q3 24 | 0.62× | 0.61× | ||
| Q2 24 | 0.62× | 0.16× |
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 | $62.2M |
| 自由现金流经营现金流 - 资本支出 | — | $55.5M |
| 自由现金流率自由现金流/营收 | — | 12.0% |
| 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× | 1.61× |
| 过去12个月自由现金流最近4个季度 | — | $137.2M |
8季度趋势，按日历期对齐
经营现金流ACHCOSIS
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | $62.2M | ||
| Q3 25 | $73.2M | $17.1M | ||
| Q2 25 | $133.5M | $562.0K | ||
| Q1 25 | $11.5M | $81.6M | ||
| Q4 24 | $116.7M | $52.5M | ||
| Q3 24 | $163.1M | $-37.2M | ||
| Q2 24 | $171.1M | $-29.0M |
自由现金流ACHCOSIS
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | $55.5M | ||
| Q3 25 | $-63.0M | $10.1M | ||
| Q2 25 | $-34.2M | $-5.6M | ||
| Q1 25 | $-163.2M | $77.1M | ||
| Q4 24 | $-86.8M | $47.1M | ||
| Q3 24 | $-27.1M | $-44.9M | ||
| Q2 24 | $16.9M | $-37.5M |
自由现金流率ACHCOSIS
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | 12.0% | ||
| Q3 25 | -7.4% | 2.6% | ||
| Q2 25 | -3.9% | -1.1% | ||
| Q1 25 | -21.2% | 17.4% | ||
| Q4 24 | -11.2% | 11.2% | ||
| Q3 24 | -3.3% | -13.0% | ||
| Q2 24 | 2.1% | -7.8% |
资本支出强度ACHCOSIS
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | 1.4% | ||
| Q3 25 | 16.0% | 1.8% | ||
| Q2 25 | 19.3% | 1.2% | ||
| Q1 25 | 22.7% | 1.0% | ||
| Q4 24 | 26.3% | 1.3% | ||
| Q3 24 | 23.3% | 2.2% | ||
| Q2 24 | 19.4% | 1.8% |
现金转化率ACHCOSIS
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | 1.61× | ||
| Q3 25 | 2.02× | 0.83× | ||
| Q2 25 | 4.43× | 0.01× | ||
| Q1 25 | 1.37× | 1.98× | ||
| Q4 24 | 3.58× | 1.39× | ||
| Q3 24 | 2.39× | -2.07× | ||
| Q2 24 | 2.18× | -0.65× |
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% |
OSIS
| Security Division | $334.7M | 72% |
| Optoelectronics And Manufacturing Division | $92.8M | 20% |
| Healthcare Division | $36.5M | 8% |
