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AXCELIS TECHNOLOGIES INC（ACLS）与ESCO TECHNOLOGIES INC（ESE）财务数据对比。点击上方公司名可切换其他公司
ESCO TECHNOLOGIES INC的季度营收约是AXCELIS TECHNOLOGIES INC的1.2倍（$289.7M vs $238.3M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs 9.9%，领先4.5%），ESCO TECHNOLOGIES INC同比增速更快（17.3% vs -5.6%），ESCO TECHNOLOGIES INC自由现金流更多（$63.0M vs $-8.9M），过去两年ESCO TECHNOLOGIES INC的营收复合增速更高（7.8% vs -2.8%）
Axcelis Technologies是一家美国半导体设备供应商，1995年成立，总部位于美国马萨诸塞州贝弗利。公司面向全球半导体制造行业，从事半导体生产核心设备的设计、制造及服务，主营产品包括高中电流、高能离子注入系统以及半导体芯片制造用固化系统。
ESCO是来自新加坡的品牌，专注于实验室领域相关产品及服务的研发、生产与销售，可为各类科研、检测及工业实验室提供适配的产品解决方案与配套支持，产品广泛应用于生命科学、医疗健康、工业检测等多个领域。
ACLS vs ESE — 直观对比
营收规模更大
ESE
是对方的1.2倍
$238.3M
营收增速更快
ESE
高出22.8%
-5.6%
净利率更高
ACLS
高出4.5%
9.9%
自由现金流更多
ESE
多$71.9M
$-8.9M
两年增速更快
ESE
近两年复合增速
-2.8%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $289.7M |
| 净利润 | $34.3M | $28.7M |
| 毛利率 | 47.0% | 41.4% |
| 营业利润率 | 15.2% | 13.2% |
| 净利率 | 14.4% | 9.9% |
| 营收同比 | -5.6% | 17.3% |
| 净利润同比 | -31.3% | 22.2% |
| 每股收益（稀释后） | $1.11 | $1.11 |
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ACLSESE
| Q4 25 | $238.3M | $289.7M | ||
| Q3 25 | $213.6M | $286.5M | ||
| Q2 25 | $194.5M | $296.3M | ||
| Q1 25 | $192.6M | $265.5M | ||
| Q4 24 | $252.4M | $247.0M | ||
| Q3 24 | $256.6M | $298.5M | ||
| Q2 24 | $256.5M | $260.8M | ||
| Q1 24 | $252.4M | $249.1M |
净利润ACLSESE
| Q4 25 | $34.3M | $28.7M | ||
| Q3 25 | $26.0M | $218.7M | ||
| Q2 25 | $31.4M | $26.1M | ||
| Q1 25 | $28.6M | $31.0M | ||
| Q4 24 | $50.0M | $23.5M | ||
| Q3 24 | $48.6M | $34.3M | ||
| Q2 24 | $50.9M | $29.2M | ||
| Q1 24 | $51.6M | $23.2M |
毛利率ACLSESE
| Q4 25 | 47.0% | 41.4% | ||
| Q3 25 | 41.6% | 45.9% | ||
| Q2 25 | 44.9% | 41.2% | ||
| Q1 25 | 46.1% | 41.1% | ||
| Q4 24 | 46.0% | 39.8% | ||
| Q3 24 | 42.9% | 40.1% | ||
| Q2 24 | 43.8% | 39.6% | ||
| Q1 24 | 46.0% | 38.8% |
营业利润率ACLSESE
| Q4 25 | 15.2% | 13.2% | ||
| Q3 25 | 11.7% | 17.2% | ||
| Q2 25 | 14.9% | 11.2% | ||
| Q1 25 | 15.1% | 15.3% | ||
| Q4 24 | 21.6% | 11.4% | ||
| Q3 24 | 18.3% | 14.8% | ||
| Q2 24 | 20.6% | 14.3% | ||
| Q1 24 | 22.4% | 11.7% |
净利率ACLSESE
| Q4 25 | 14.4% | 9.9% | ||
| Q3 25 | 12.2% | 76.3% | ||
| Q2 25 | 16.1% | 8.8% | ||
| Q1 25 | 14.8% | 11.7% | ||
| Q4 24 | 19.8% | 9.5% | ||
| Q3 24 | 18.9% | 11.5% | ||
| Q2 24 | 19.8% | 11.2% | ||
| Q1 24 | 20.4% | 9.3% |
每股收益（稀释后）ACLSESE
| Q4 25 | $1.11 | $1.11 | ||
| Q3 25 | $0.83 | $8.43 | ||
| Q2 25 | $0.98 | $1.01 | ||
| Q1 25 | $0.88 | $1.20 | ||
| Q4 24 | $1.54 | $0.91 | ||
| Q3 24 | $1.49 | $1.32 | ||
| Q2 24 | $1.55 | $1.13 | ||
| Q1 24 | $1.57 | $0.90 |
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 | $374.3M | $103.8M |
| 总债务越低越好 | — | $145.5M |
| 股东权益账面价值 | $1.0B | $1.6B |
| 总资产 | $1.4B | $2.4B |
| 负债/权益比越低杠杆越低 | — | 0.09× |
8季度趋势，按日历期对齐
现金及短期投资ACLSESE
| Q4 25 | $374.3M | $103.8M | ||
| Q3 25 | $449.6M | $101.3M | ||
| Q2 25 | $549.8M | $78.7M | ||
| Q1 25 | $587.1M | $57.4M | ||
| Q4 24 | $571.3M | $71.3M | ||
| Q3 24 | $579.4M | $66.0M | ||
| Q2 24 | $548.3M | $63.0M | ||
| Q1 24 | $530.2M | $59.4M |
总债务ACLSESE
| Q4 25 | — | $145.5M | ||
| Q3 25 | — | $186.0M | ||
| Q2 25 | — | $525.0M | ||
| Q1 25 | — | $88.0M | ||
| Q4 24 | — | $112.0M | ||
| Q3 24 | — | $122.0M | ||
| Q2 24 | — | $173.0M | ||
| Q1 24 | — | $191.0M |
股东权益ACLSESE
| Q4 25 | $1.0B | $1.6B | ||
| Q3 25 | $1.0B | $1.5B | ||
| Q2 25 | $1.0B | $1.3B | ||
| Q1 25 | $1.0B | $1.3B | ||
| Q4 24 | $1.0B | $1.2B | ||
| Q3 24 | $975.6M | $1.2B | ||
| Q2 24 | $934.9M | $1.2B | ||
| Q1 24 | $901.7M | $1.2B |
总资产ACLSESE
| Q4 25 | $1.4B | $2.4B | ||
| Q3 25 | $1.4B | $2.4B | ||
| Q2 25 | $1.3B | $2.5B | ||
| Q1 25 | $1.3B | $1.8B | ||
| Q4 24 | $1.3B | $1.8B | ||
| Q3 24 | $1.3B | $1.8B | ||
| Q2 24 | $1.3B | $1.8B | ||
| Q1 24 | $1.3B | $1.8B |
负债/权益比ACLSESE
| Q4 25 | — | 0.09× | ||
| Q3 25 | — | 0.12× | ||
| Q2 25 | — | 0.40× | ||
| Q1 25 | — | 0.07× | ||
| Q4 24 | — | 0.09× | ||
| Q3 24 | — | 0.10× | ||
| Q2 24 | — | 0.14× | ||
| Q1 24 | — | 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 | $-6.6M | $68.9M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | $63.0M |
| 自由现金流率自由现金流/营收 | -3.7% | 21.7% |
| 资本支出强度资本支出/营收 | 1.0% | 2.0% |
| 现金转化率经营现金流/净利润 | -0.19× | 2.40× |
| 过去12个月自由现金流最近4个季度 | $107.0M | $239.6M |
8季度趋势，按日历期对齐
经营现金流ACLSESE
| Q4 25 | $-6.6M | $68.9M | ||
| Q3 25 | $45.4M | $109.9M | ||
| Q2 25 | $39.7M | $73.7M | ||
| Q1 25 | $39.8M | $24.1M | ||
| Q4 24 | $12.8M | $34.2M | ||
| Q3 24 | $45.7M | $72.1M | ||
| Q2 24 | $40.1M | $36.2M | ||
| Q1 24 | $42.2M | $10.5M |
自由现金流ACLSESE
| Q4 25 | $-8.9M | $63.0M | ||
| Q3 25 | $43.3M | $97.8M | ||
| Q2 25 | $37.7M | $64.9M | ||
| Q1 25 | $34.8M | $14.0M | ||
| Q4 24 | $8.1M | $29.0M | ||
| Q3 24 | $41.8M | $60.9M | ||
| Q2 24 | $38.1M | $27.6M | ||
| Q1 24 | $40.6M | $2.0M |
自由现金流率ACLSESE
| Q4 25 | -3.7% | 21.7% | ||
| Q3 25 | 20.3% | 34.1% | ||
| Q2 25 | 19.4% | 21.9% | ||
| Q1 25 | 18.1% | 5.3% | ||
| Q4 24 | 3.2% | 11.7% | ||
| Q3 24 | 16.3% | 20.4% | ||
| Q2 24 | 14.8% | 10.6% | ||
| Q1 24 | 16.1% | 0.8% |
资本支出强度ACLSESE
| Q4 25 | 1.0% | 2.0% | ||
| Q3 25 | 0.9% | 4.2% | ||
| Q2 25 | 1.0% | 3.0% | ||
| Q1 25 | 2.6% | 3.8% | ||
| Q4 24 | 1.8% | 2.1% | ||
| Q3 24 | 1.5% | 3.8% | ||
| Q2 24 | 0.8% | 3.3% | ||
| Q1 24 | 0.6% | 3.4% |
现金转化率ACLSESE
| Q4 25 | -0.19× | 2.40× | ||
| Q3 25 | 1.75× | 0.50× | ||
| Q2 25 | 1.27× | 2.83× | ||
| Q1 25 | 1.39× | 0.78× | ||
| Q4 24 | 0.26× | 1.46× | ||
| Q3 24 | 0.94× | 2.10× | ||
| Q2 24 | 0.79× | 1.24× | ||
| Q1 24 | 0.82× | 0.45× |
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
ACLS
| Products | $224.6M | 94% |
| Services | $13.7M | 6% |
ESE
| US Government | $98.0M | 34% |
| Utility Solutions Group | $87.5M | 30% |
| RF Shielding And Test | $58.3M | 20% |
| Commercial | $45.8M | 16% |
| Related Party | $1.3M | 0% |
