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Acadia Healthcare Company, Inc.（ACHC）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
Acadia Healthcare Company, Inc.的季度营收约是BOSTON BEER CO INC的1.8倍（$829.0M vs $461.6M），Acadia Healthcare Company, Inc.同比增速更快（7.5% vs -4.1%），过去两年Acadia Healthcare Company, Inc.的营收复合增速更高（2.0% vs -10.7%）
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。
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。
ACHC vs SAM — 直观对比
营收规模更大
ACHC
是对方的1.8倍
$461.6M
营收增速更快
ACHC
高出11.6%
-4.1%
两年增速更快
ACHC
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $829.0M | $461.6M |
| 净利润 | $4.5M | — |
| 毛利率 | — | 46.4% |
| 营业利润率 | — | 12.4% |
| 净利率 | 0.5% | — |
| 营收同比 | 7.5% | -4.1% |
| 净利润同比 | -50.8% | — |
| 每股收益（稀释后） | $0.05 | $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ACHCSAM
| Q1 26 | $829.0M | $461.6M | ||
| Q4 25 | $821.5M | $385.7M | ||
| Q3 25 | $851.6M | $537.5M | ||
| Q2 25 | $869.2M | $587.9M | ||
| Q1 25 | $770.5M | $453.9M | ||
| Q4 24 | $774.2M | $402.3M | ||
| Q3 24 | $815.6M | $605.5M | ||
| Q2 24 | $796.0M | $579.1M |
净利润ACHCSAM
| Q1 26 | $4.5M | — | ||
| Q4 25 | $-1.2B | $-22.5M | ||
| Q3 25 | $36.2M | $46.2M | ||
| Q2 25 | $30.1M | $60.4M | ||
| Q1 25 | $8.4M | $24.4M | ||
| Q4 24 | $32.6M | $-38.8M | ||
| Q3 24 | $68.1M | $33.5M | ||
| Q2 24 | $78.5M | $52.3M |
毛利率ACHCSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | — | 43.5% | ||
| Q3 25 | — | 50.8% | ||
| Q2 25 | — | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | — | 39.9% | ||
| Q3 24 | — | 46.3% | ||
| Q2 24 | — | 46.0% |
营业利润率ACHCSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | -142.4% | -8.6% | ||
| Q3 25 | 4.7% | 11.5% | ||
| Q2 25 | 5.8% | 14.0% | ||
| Q1 25 | 1.7% | 7.4% | ||
| Q4 24 | 4.9% | -13.9% | ||
| Q3 24 | 12.1% | 7.6% | ||
| Q2 24 | 13.4% | 12.2% |
净利率ACHCSAM
| Q1 26 | 0.5% | — | ||
| Q4 25 | -143.3% | -5.8% | ||
| Q3 25 | 4.3% | 8.6% | ||
| Q2 25 | 3.5% | 10.3% | ||
| Q1 25 | 1.1% | 5.4% | ||
| Q4 24 | 4.2% | -9.6% | ||
| Q3 24 | 8.4% | 5.5% | ||
| Q2 24 | 9.9% | 9.0% |
每股收益（稀释后）ACHCSAM
| Q1 26 | $0.05 | $2.16 | ||
| Q4 25 | $-12.98 | $-1.97 | ||
| Q3 25 | $0.40 | $4.25 | ||
| Q2 25 | $0.33 | $5.45 | ||
| Q1 25 | $0.09 | $2.16 | ||
| Q4 24 | $0.36 | $-3.23 | ||
| Q3 24 | $0.74 | $2.86 | ||
| Q2 24 | $0.85 | $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 | $158.5M | $164.1M |
| 总债务越低越好 | $2.5B | — |
| 股东权益账面价值 | $2.0B | $682.6M |
| 总资产 | $5.5B | $1.2B |
| 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ACHCSAM
| Q1 26 | $158.5M | $164.1M | ||
| Q4 25 | $133.2M | $223.4M | ||
| Q3 25 | $118.7M | $250.5M | ||
| Q2 25 | $131.4M | $212.4M | ||
| Q1 25 | $91.2M | $152.5M | ||
| Q4 24 | $76.3M | $211.8M | ||
| Q3 24 | $82.1M | $255.6M | ||
| Q2 24 | $77.2M | $219.3M |
总债务ACHCSAM
| 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ACHCSAM
| Q1 26 | $2.0B | $682.6M | ||
| Q4 25 | $1.9B | $846.3M | ||
| Q3 25 | $3.1B | $911.0M | ||
| Q2 25 | $3.1B | $912.3M | ||
| Q1 25 | $3.0B | $897.0M | ||
| Q4 24 | $3.1B | $916.2M | ||
| Q3 24 | $3.0B | $1.0B | ||
| Q2 24 | $3.0B | $1.0B |
总资产ACHCSAM
| Q1 26 | $5.5B | $1.2B | ||
| Q4 25 | $5.5B | $1.2B | ||
| Q3 25 | $6.4B | $1.2B | ||
| Q2 25 | $6.3B | $1.3B | ||
| Q1 25 | $6.1B | $1.2B | ||
| Q4 24 | $6.0B | $1.3B | ||
| Q3 24 | $5.9B | $1.4B | ||
| Q2 24 | $5.7B | $1.4B |
负债/权益比ACHCSAM
| 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 | — |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 现金转化率经营现金流/净利润 | 13.78× | — |
| 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ACHCSAM
| Q1 26 | $61.5M | — | ||
| Q4 25 | $-86.3M | $39.9M | ||
| Q3 25 | $73.2M | $101.8M | ||
| Q2 25 | $133.5M | $126.5M | ||
| Q1 25 | $11.5M | $1.9M | ||
| Q4 24 | $116.7M | $41.9M | ||
| Q3 24 | $163.1M | $115.9M | ||
| Q2 24 | $171.1M | $96.0M |
自由现金流ACHCSAM
| Q1 26 | — | — | ||
| Q4 25 | $-179.5M | $22.1M | ||
| Q3 25 | $-63.0M | $89.2M | ||
| Q2 25 | $-34.2M | $112.2M | ||
| Q1 25 | $-163.2M | $-8.0M | ||
| Q4 24 | $-86.8M | $18.4M | ||
| Q3 24 | $-27.1M | $99.2M | ||
| Q2 24 | $16.9M | $75.6M |
自由现金流率ACHCSAM
| Q1 26 | — | — | ||
| Q4 25 | -21.8% | 5.7% | ||
| Q3 25 | -7.4% | 16.6% | ||
| Q2 25 | -3.9% | 19.1% | ||
| Q1 25 | -21.2% | -1.8% | ||
| Q4 24 | -11.2% | 4.6% | ||
| Q3 24 | -3.3% | 16.4% | ||
| Q2 24 | 2.1% | 13.1% |
资本支出强度ACHCSAM
| Q1 26 | — | — | ||
| Q4 25 | 11.3% | 4.6% | ||
| Q3 25 | 16.0% | 2.3% | ||
| Q2 25 | 19.3% | 2.4% | ||
| Q1 25 | 22.7% | 2.2% | ||
| Q4 24 | 26.3% | 5.8% | ||
| Q3 24 | 23.3% | 2.8% | ||
| Q2 24 | 19.4% | 3.5% |
现金转化率ACHCSAM
| Q1 26 | 13.78× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 2.02× | 2.21× | ||
| Q2 25 | 4.43× | 2.09× | ||
| Q1 25 | 1.37× | 0.08× | ||
| Q4 24 | 3.58× | — | ||
| Q3 24 | 2.39× | 3.46× | ||
| Q2 24 | 2.18× | 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
ACHC
| Acute Inpatient Psychiatric Facilities | $471.0M | 57% |
| Other | $140.0M | 17% |
| Specialty Treatment Facilities | $128.0M | 15% |
| Residential Treatment Facilities | $90.0M | 11% |
SAM
暂无分部数据
