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AXCELIS TECHNOLOGIES INC（ACLS）与FOSTER L B CO（FSTR）财务数据对比。点击上方公司名可切换其他公司
AXCELIS TECHNOLOGIES INC的季度营收约是FOSTER L B CO的1.5倍（$238.3M vs $160.4M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs 1.5%，领先12.9%），FOSTER L B CO同比增速更快（25.1% vs -5.6%），FOSTER L B CO自由现金流更多（$19.8M vs $-8.9M），过去两年FOSTER L B CO的营收复合增速更高（13.6% 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。
Foster L B Co.是一家总部位于美国的专业工业制造企业，主要生产销售工程通道产品、建筑组件及铁路基础设施用品，服务覆盖北美及部分全球地区的商业建筑、交通和工业领域客户。
ACLS vs FSTR — 直观对比
营收规模更大
ACLS
是对方的1.5倍
$160.4M
营收增速更快
FSTR
高出30.7%
-5.6%
净利率更高
ACLS
高出12.9%
1.5%
自由现金流更多
FSTR
多$28.7M
$-8.9M
两年增速更快
FSTR
近两年复合增速
-2.8%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $160.4M |
| 净利润 | $34.3M | $2.4M |
| 毛利率 | 47.0% | 19.7% |
| 营业利润率 | 15.2% | 4.9% |
| 净利率 | 14.4% | 1.5% |
| 营收同比 | -5.6% | 25.1% |
| 净利润同比 | -31.3% | 1098.3% |
| 每股收益（稀释后） | $1.11 | $0.22 |
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ACLSFSTR
| Q4 25 | $238.3M | $160.4M | ||
| Q3 25 | $213.6M | $138.3M | ||
| Q2 25 | $194.5M | $143.6M | ||
| Q1 25 | $192.6M | $97.8M | ||
| Q4 24 | $252.4M | $128.2M | ||
| Q3 24 | $256.6M | $137.5M | ||
| Q2 24 | $256.5M | $140.8M | ||
| Q1 24 | $252.4M | $124.3M |
净利润ACLSFSTR
| Q4 25 | $34.3M | $2.4M | ||
| Q3 25 | $26.0M | $4.4M | ||
| Q2 25 | $31.4M | $2.9M | ||
| Q1 25 | $28.6M | $-2.1M | ||
| Q4 24 | $50.0M | $-242.0K | ||
| Q3 24 | $48.6M | $35.9M | ||
| Q2 24 | $50.9M | $2.8M | ||
| Q1 24 | $51.6M | $4.4M |
毛利率ACLSFSTR
| Q4 25 | 47.0% | 19.7% | ||
| Q3 25 | 41.6% | 22.5% | ||
| Q2 25 | 44.9% | 21.5% | ||
| Q1 25 | 46.1% | 20.6% | ||
| Q4 24 | 46.0% | 22.3% | ||
| Q3 24 | 42.9% | 23.8% | ||
| Q2 24 | 43.8% | 21.7% | ||
| Q1 24 | 46.0% | 21.1% |
营业利润率ACLSFSTR
| Q4 25 | 15.2% | 4.9% | ||
| Q3 25 | 11.7% | 6.0% | ||
| Q2 25 | 14.9% | 5.3% | ||
| Q1 25 | 15.1% | -2.0% | ||
| Q4 24 | 21.6% | 2.4% | ||
| Q3 24 | 18.3% | 5.3% | ||
| Q2 24 | 20.6% | 3.2% | ||
| Q1 24 | 22.4% | 4.5% |
净利率ACLSFSTR
| Q4 25 | 14.4% | 1.5% | ||
| Q3 25 | 12.2% | 3.1% | ||
| Q2 25 | 16.1% | 2.0% | ||
| Q1 25 | 14.8% | -2.2% | ||
| Q4 24 | 19.8% | -0.2% | ||
| Q3 24 | 18.9% | 26.1% | ||
| Q2 24 | 19.8% | 2.0% | ||
| Q1 24 | 20.4% | 3.6% |
每股收益（稀释后）ACLSFSTR
| Q4 25 | $1.11 | $0.22 | ||
| Q3 25 | $0.83 | $0.40 | ||
| Q2 25 | $0.98 | $0.27 | ||
| Q1 25 | $0.88 | $-0.20 | ||
| Q4 24 | $1.54 | $-0.04 | ||
| Q3 24 | $1.49 | $3.27 | ||
| Q2 24 | $1.55 | $0.26 | ||
| Q1 24 | $1.57 | $0.40 |
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 | $4.3M |
| 总债务越低越好 | — | $42.6M |
| 股东权益账面价值 | $1.0B | $175.3M |
| 总资产 | $1.4B | $330.4M |
| 负债/权益比越低杠杆越低 | — | 0.24× |
8季度趋势，按日历期对齐
现金及短期投资ACLSFSTR
| Q4 25 | $374.3M | $4.3M | ||
| Q3 25 | $449.6M | $3.4M | ||
| Q2 25 | $549.8M | $4.2M | ||
| Q1 25 | $587.1M | $2.6M | ||
| Q4 24 | $571.3M | $2.5M | ||
| Q3 24 | $579.4M | $3.1M | ||
| Q2 24 | $548.3M | $4.0M | ||
| Q1 24 | $530.2M | $3.1M |
总债务ACLSFSTR
| Q4 25 | — | $42.6M | ||
| Q3 25 | — | $58.6M | ||
| Q2 25 | — | $81.4M | ||
| Q1 25 | — | $82.3M | ||
| Q4 24 | — | $46.8M | ||
| Q3 24 | — | $68.4M | ||
| Q2 24 | — | $87.0M | ||
| Q1 24 | — | $77.9M |
股东权益ACLSFSTR
| Q4 25 | $1.0B | $175.3M | ||
| Q3 25 | $1.0B | $174.8M | ||
| Q2 25 | $1.0B | $174.4M | ||
| Q1 25 | $1.0B | $170.8M | ||
| Q4 24 | $1.0B | $178.3M | ||
| Q3 24 | $975.6M | $181.9M | ||
| Q2 24 | $934.9M | $147.1M | ||
| Q1 24 | $901.7M | $144.6M |
总资产ACLSFSTR
| Q4 25 | $1.4B | $330.4M | ||
| Q3 25 | $1.4B | $333.9M | ||
| Q2 25 | $1.3B | $349.9M | ||
| Q1 25 | $1.3B | $342.8M | ||
| Q4 24 | $1.3B | $334.6M | ||
| Q3 24 | $1.3B | $344.5M | ||
| Q2 24 | $1.3B | $333.3M | ||
| Q1 24 | $1.3B | $326.4M |
负债/权益比ACLSFSTR
| Q4 25 | — | 0.24× | ||
| Q3 25 | — | 0.33× | ||
| Q2 25 | — | 0.47× | ||
| Q1 25 | — | 0.48× | ||
| Q4 24 | — | 0.26× | ||
| Q3 24 | — | 0.38× | ||
| Q2 24 | — | 0.59× | ||
| Q1 24 | — | 0.54× |
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 | $22.2M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | $19.8M |
| 自由现金流率自由现金流/营收 | -3.7% | 12.3% |
| 资本支出强度资本支出/营收 | 1.0% | 1.5% |
| 现金转化率经营现金流/净利润 | -0.19× | 9.18× |
| 过去12个月自由现金流最近4个季度 | $107.0M | $25.2M |
8季度趋势，按日历期对齐
经营现金流ACLSFSTR
| Q4 25 | $-6.6M | $22.2M | ||
| Q3 25 | $45.4M | $29.2M | ||
| Q2 25 | $39.7M | $10.4M | ||
| Q1 25 | $39.8M | $-26.1M | ||
| Q4 24 | $12.8M | $24.3M | ||
| Q3 24 | $45.7M | $24.7M | ||
| Q2 24 | $40.1M | $-5.0M | ||
| Q1 24 | $42.2M | $-21.4M |
自由现金流ACLSFSTR
| Q4 25 | $-8.9M | $19.8M | ||
| Q3 25 | $43.3M | $26.4M | ||
| Q2 25 | $37.7M | $7.7M | ||
| Q1 25 | $34.8M | $-28.7M | ||
| Q4 24 | $8.1M | $22.3M | ||
| Q3 24 | $41.8M | $21.7M | ||
| Q2 24 | $38.1M | $-7.0M | ||
| Q1 24 | $40.6M | $-24.2M |
自由现金流率ACLSFSTR
| Q4 25 | -3.7% | 12.3% | ||
| Q3 25 | 20.3% | 19.1% | ||
| Q2 25 | 19.4% | 5.4% | ||
| Q1 25 | 18.1% | -29.4% | ||
| Q4 24 | 3.2% | 17.4% | ||
| Q3 24 | 16.3% | 15.8% | ||
| Q2 24 | 14.8% | -5.0% | ||
| Q1 24 | 16.1% | -19.4% |
资本支出强度ACLSFSTR
| Q4 25 | 1.0% | 1.5% | ||
| Q3 25 | 0.9% | 2.0% | ||
| Q2 25 | 1.0% | 1.9% | ||
| Q1 25 | 2.6% | 2.6% | ||
| Q4 24 | 1.8% | 1.5% | ||
| Q3 24 | 1.5% | 2.2% | ||
| Q2 24 | 0.8% | 1.5% | ||
| Q1 24 | 0.6% | 2.2% |
现金转化率ACLSFSTR
| Q4 25 | -0.19× | 9.18× | ||
| Q3 25 | 1.75× | 6.70× | ||
| Q2 25 | 1.27× | 3.61× | ||
| Q1 25 | 1.39× | — | ||
| Q4 24 | 0.26× | — | ||
| Q3 24 | 0.94× | 0.69× | ||
| Q2 24 | 0.79× | -1.74× | ||
| Q1 24 | 0.82× | -4.83× |
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
ACLS
| Products | $224.6M | 94% |
| Services | $13.7M | 6% |
FSTR
| Rail Technologies And Services Segment | $98.0M | 61% |
| Over Time Output Method | $26.3M | 16% |
| Services | $19.4M | 12% |
| Rail Technologies Products | $10.0M | 6% |
| Over Time Input Method | $8.3M | 5% |
