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AXCELIS TECHNOLOGIES INC（ACLS）与IBEX Ltd（IBEX）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IBEX Ltd的1.5倍（$238.3M vs $164.2M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs 7.4%，领先7.0%），IBEX Ltd同比增速更快（16.7% vs -5.6%），IBEX Ltd自由现金流更多（$-5.1M vs $-8.9M），过去两年IBEX Ltd的营收复合增速更高（13.8% 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。
IBEX 35是西班牙主要交易所马德里证券交易所的基准股票指数，该指数始创于1992年，由西班牙证券市场集团BME旗下的交易所公司负责计算与管理。它以市值加权编制，涵盖马德里证券交易所流动性最高的35只西班牙股票，每年进行两次成分股调整。
ACLS vs IBEX — 直观对比
营收规模更大
ACLS
是对方的1.5倍
$164.2M
营收增速更快
IBEX
高出22.3%
-5.6%
净利率更高
ACLS
高出7.0%
7.4%
自由现金流更多
IBEX
多$3.8M
$-8.9M
两年增速更快
IBEX
近两年复合增速
-2.8%
损益表 — Q4 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $164.2M |
| 净利润 | $34.3M | $12.2M |
| 毛利率 | 47.0% | — |
| 营业利润率 | 15.2% | 9.3% |
| 净利率 | 14.4% | 7.4% |
| 营收同比 | -5.6% | 16.7% |
| 净利润同比 | -31.3% | 31.8% |
| 每股收益（稀释后） | $1.11 | $0.83 |
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ACLSIBEX
| Q4 25 | $238.3M | $164.2M | ||
| Q3 25 | $213.6M | $151.2M | ||
| Q2 25 | $194.5M | $147.1M | ||
| Q1 25 | $192.6M | $140.7M | ||
| Q4 24 | $252.4M | $140.7M | ||
| Q3 24 | $256.6M | $129.7M | ||
| Q2 24 | $256.5M | $124.5M | ||
| Q1 24 | $252.4M | $126.8M |
净利润ACLSIBEX
| Q4 25 | $34.3M | $12.2M | ||
| Q3 25 | $26.0M | $12.0M | ||
| Q2 25 | $31.4M | $9.6M | ||
| Q1 25 | $28.6M | $10.5M | ||
| Q4 24 | $50.0M | $9.3M | ||
| Q3 24 | $48.6M | $7.5M | ||
| Q2 24 | $50.9M | $9.8M | ||
| Q1 24 | $51.6M | $10.3M |
毛利率ACLSIBEX
| Q4 25 | 47.0% | — | ||
| Q3 25 | 41.6% | — | ||
| Q2 25 | 44.9% | — | ||
| Q1 25 | 46.1% | — | ||
| Q4 24 | 46.0% | — | ||
| Q3 24 | 42.9% | — | ||
| Q2 24 | 43.8% | — | ||
| Q1 24 | 46.0% | — |
营业利润率ACLSIBEX
| Q4 25 | 15.2% | 9.3% | ||
| Q3 25 | 11.7% | 9.1% | ||
| Q2 25 | 14.9% | 8.3% | ||
| Q1 25 | 15.1% | 9.5% | ||
| Q4 24 | 21.6% | 8.5% | ||
| Q3 24 | 18.3% | 7.0% | ||
| Q2 24 | 20.6% | 10.3% | ||
| Q1 24 | 22.4% | 8.9% |
净利率ACLSIBEX
| Q4 25 | 14.4% | 7.4% | ||
| Q3 25 | 12.2% | 8.0% | ||
| Q2 25 | 16.1% | 6.5% | ||
| Q1 25 | 14.8% | 7.4% | ||
| Q4 24 | 19.8% | 6.6% | ||
| Q3 24 | 18.9% | 5.8% | ||
| Q2 24 | 19.8% | 7.9% | ||
| Q1 24 | 20.4% | 8.1% |
每股收益（稀释后）ACLSIBEX
| Q4 25 | $1.11 | $0.83 | ||
| Q3 25 | $0.83 | $0.82 | ||
| Q2 25 | $0.98 | $0.63 | ||
| Q1 25 | $0.88 | $0.73 | ||
| Q4 24 | $1.54 | $0.57 | ||
| Q3 24 | $1.49 | $0.43 | ||
| Q2 24 | $1.55 | $0.55 | ||
| Q1 24 | $1.57 | $0.57 |
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 | $374.3M | $15.5M |
| 总债务越低越好 | — | $594.0K |
| 股东权益账面价值 | $1.0B | $154.5M |
| 总资产 | $1.4B | $295.8M |
| 负债/权益比越低杠杆越低 | — | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资ACLSIBEX
| Q4 25 | $374.3M | $15.5M | ||
| Q3 25 | $449.6M | $22.7M | ||
| Q2 25 | $549.8M | $15.3M | ||
| Q1 25 | $587.1M | $13.0M | ||
| Q4 24 | $571.3M | $20.2M | ||
| Q3 24 | $579.4M | $62.3M | ||
| Q2 24 | $548.3M | $62.7M | ||
| Q1 24 | $530.2M | $50.7M |
总债务ACLSIBEX
| Q4 25 | — | $594.0K | ||
| Q3 25 | — | $726.0K | ||
| Q2 25 | — | $796.0K | ||
| Q1 25 | — | $735.0K | ||
| Q4 24 | — | $695.0K | ||
| Q3 24 | — | $802.0K | ||
| Q2 24 | — | $867.0K | ||
| Q1 24 | — | $820.0K |
股东权益ACLSIBEX
| Q4 25 | $1.0B | $154.5M | ||
| Q3 25 | $1.0B | $143.6M | ||
| Q2 25 | $1.0B | $134.3M | ||
| Q1 25 | $1.0B | $124.2M | ||
| Q4 24 | $1.0B | $108.9M | ||
| Q3 24 | $975.6M | $171.1M | ||
| Q2 24 | $934.9M | $165.8M | ||
| Q1 24 | $901.7M | $159.3M |
总资产ACLSIBEX
| Q4 25 | $1.4B | $295.8M | ||
| Q3 25 | $1.4B | $283.9M | ||
| Q2 25 | $1.3B | $273.2M | ||
| Q1 25 | $1.3B | $274.7M | ||
| Q4 24 | $1.3B | $272.5M | ||
| Q3 24 | $1.3B | $306.3M | ||
| Q2 24 | $1.3B | $293.9M | ||
| Q1 24 | $1.3B | $289.6M |
负债/权益比ACLSIBEX
| Q4 25 | — | 0.00× | ||
| Q3 25 | — | 0.01× | ||
| Q2 25 | — | 0.01× | ||
| Q1 25 | — | 0.01× | ||
| Q4 24 | — | 0.01× | ||
| Q3 24 | — | 0.00× | ||
| Q2 24 | — | 0.01× | ||
| Q1 24 | — | 0.01× |
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 | $6.6M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | $-5.1M |
| 自由现金流率自由现金流/营收 | -3.7% | -3.1% |
| 资本支出强度资本支出/营收 | 1.0% | 7.1% |
| 现金转化率经营现金流/净利润 | -0.19× | 0.54× |
| 过去12个月自由现金流最近4个季度 | $107.0M | $29.3M |
8季度趋势，按日历期对齐
经营现金流ACLSIBEX
| Q4 25 | $-6.6M | $6.6M | ||
| Q3 25 | $45.4M | $15.7M | ||
| Q2 25 | $39.7M | $27.9M | ||
| Q1 25 | $39.8M | $8.8M | ||
| Q4 24 | $12.8M | $1.1M | ||
| Q3 24 | $45.7M | $7.8M | ||
| Q2 24 | $40.1M | $17.4M | ||
| Q1 24 | $42.2M | $11.4M |
自由现金流ACLSIBEX
| Q4 25 | $-8.9M | $-5.1M | ||
| Q3 25 | $43.3M | $8.0M | ||
| Q2 25 | $37.7M | $22.8M | ||
| Q1 25 | $34.8M | $3.6M | ||
| Q4 24 | $8.1M | $-3.2M | ||
| Q3 24 | $41.8M | $4.1M | ||
| Q2 24 | $38.1M | $15.2M | ||
| Q1 24 | $40.6M | $9.7M |
自由现金流率ACLSIBEX
| Q4 25 | -3.7% | -3.1% | ||
| Q3 25 | 20.3% | 5.3% | ||
| Q2 25 | 19.4% | 15.5% | ||
| Q1 25 | 18.1% | 2.5% | ||
| Q4 24 | 3.2% | -2.3% | ||
| Q3 24 | 16.3% | 3.2% | ||
| Q2 24 | 14.8% | 12.2% | ||
| Q1 24 | 16.1% | 7.7% |
资本支出强度ACLSIBEX
| Q4 25 | 1.0% | 7.1% | ||
| Q3 25 | 0.9% | 5.1% | ||
| Q2 25 | 1.0% | 3.5% | ||
| Q1 25 | 2.6% | 3.7% | ||
| Q4 24 | 1.8% | 3.1% | ||
| Q3 24 | 1.5% | 2.8% | ||
| Q2 24 | 0.8% | 1.8% | ||
| Q1 24 | 0.6% | 1.3% |
现金转化率ACLSIBEX
| Q4 25 | -0.19× | 0.54× | ||
| Q3 25 | 1.75× | 1.30× | ||
| Q2 25 | 1.27× | 2.91× | ||
| Q1 25 | 1.39× | 0.84× | ||
| Q4 24 | 0.26× | 0.12× | ||
| Q3 24 | 0.94× | 1.03× | ||
| Q2 24 | 0.79× | 1.77× | ||
| Q1 24 | 0.82× | 1.11× |
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% |
IBEX
| Transferred Over Time | $147.1M | 90% |
| Transferred At Point In Time | $17.1M | 10% |
