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AXCELIS TECHNOLOGIES INC（ACLS）与Penguin Solutions, Inc.（PENG）财务数据对比。点击上方公司名可切换其他公司
Penguin Solutions, Inc.的季度营收约是AXCELIS TECHNOLOGIES INC的1.4倍（$343.1M vs $238.3M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs 1.5%，领先12.9%），Penguin Solutions, Inc.同比增速更快（0.6% vs -5.6%），Penguin Solutions, Inc.自由现金流更多（$28.2M vs $-8.9M），过去两年Penguin Solutions, Inc.的营收复合增速更高（11.8% 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。
企鹅解决方案公司旗下的兰波集团以拉姆齐解决方案品牌开展业务，是一家美国企业，业务涵盖个人理财、领导力发展、人际关系管理与职业发展相关产品与服务。该公司由戴夫·拉姆齐与妻子莎伦于1991年创立，总部位于田纳西州富兰克林。
ACLS vs PENG — 直观对比
营收规模更大
PENG
是对方的1.4倍
$238.3M
营收增速更快
PENG
高出6.2%
-5.6%
净利率更高
ACLS
高出12.9%
1.5%
自由现金流更多
PENG
多$37.1M
$-8.9M
两年增速更快
PENG
近两年复合增速
-2.8%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $343.1M |
| 净利润 | $34.3M | $5.3M |
| 毛利率 | 47.0% | 28.0% |
| 营业利润率 | 15.2% | 5.7% |
| 净利率 | 14.4% | 1.5% |
| 营收同比 | -5.6% | 0.6% |
| 净利润同比 | -31.3% | 1.0% |
| 每股收益（稀释后） | $1.11 | $0.04 |
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ACLSPENG
| Q4 25 | $238.3M | $343.1M | ||
| Q3 25 | $213.6M | $337.9M | ||
| Q2 25 | $194.5M | $324.3M | ||
| Q1 25 | $192.6M | $365.5M | ||
| Q4 24 | $252.4M | $341.1M | ||
| Q3 24 | $256.6M | $284.8M | ||
| Q2 24 | $256.5M | $300.6M | ||
| Q1 24 | $252.4M | — |
净利润ACLSPENG
| Q4 25 | $34.3M | $5.3M | ||
| Q3 25 | $26.0M | $9.4M | ||
| Q2 25 | $31.4M | $2.7M | ||
| Q1 25 | $28.6M | $8.1M | ||
| Q4 24 | $50.0M | $5.2M | ||
| Q3 24 | $48.6M | — | ||
| Q2 24 | $50.9M | $5.6M | ||
| Q1 24 | $51.6M | — |
毛利率ACLSPENG
| Q4 25 | 47.0% | 28.0% | ||
| Q3 25 | 41.6% | 28.6% | ||
| Q2 25 | 44.9% | 29.3% | ||
| Q1 25 | 46.1% | 28.6% | ||
| Q4 24 | 46.0% | 28.7% | ||
| Q3 24 | 42.9% | 28.8% | ||
| Q2 24 | 43.8% | 29.6% | ||
| Q1 24 | 46.0% | — |
营业利润率ACLSPENG
| Q4 25 | 15.2% | 5.7% | ||
| Q3 25 | 11.7% | 3.7% | ||
| Q2 25 | 14.9% | 3.0% | ||
| Q1 25 | 15.1% | 5.1% | ||
| Q4 24 | 21.6% | 5.1% | ||
| Q3 24 | 18.3% | -1.2% | ||
| Q2 24 | 20.6% | 3.8% | ||
| Q1 24 | 22.4% | — |
净利率ACLSPENG
| Q4 25 | 14.4% | 1.5% | ||
| Q3 25 | 12.2% | 2.8% | ||
| Q2 25 | 16.1% | 0.8% | ||
| Q1 25 | 14.8% | 2.2% | ||
| Q4 24 | 19.8% | 1.5% | ||
| Q3 24 | 18.9% | — | ||
| Q2 24 | 19.8% | 1.9% | ||
| Q1 24 | 20.4% | — |
每股收益（稀释后）ACLSPENG
| Q4 25 | $1.11 | $0.04 | ||
| Q3 25 | $0.83 | $0.10 | ||
| Q2 25 | $0.98 | $-0.01 | ||
| Q1 25 | $0.88 | $0.09 | ||
| Q4 24 | $1.54 | $0.10 | ||
| Q3 24 | $1.49 | — | ||
| Q2 24 | $1.55 | $0.10 | ||
| Q1 24 | $1.57 | — |
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 | $461.5M |
| 总债务越低越好 | — | $462.3M |
| 股东权益账面价值 | $1.0B | $389.7M |
| 总资产 | $1.4B | $1.6B |
| 负债/权益比越低杠杆越低 | — | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资ACLSPENG
| Q4 25 | $374.3M | $461.5M | ||
| Q3 25 | $449.6M | $453.8M | ||
| Q2 25 | $549.8M | $735.5M | ||
| Q1 25 | $587.1M | $647.0M | ||
| Q4 24 | $571.3M | $393.7M | ||
| Q3 24 | $579.4M | $389.5M | ||
| Q2 24 | $548.3M | $467.5M | ||
| Q1 24 | $530.2M | — |
总债务ACLSPENG
| Q4 25 | — | $462.3M | ||
| Q3 25 | — | $461.8M | ||
| Q2 25 | — | $659.5M | ||
| Q1 25 | — | $658.8M | ||
| Q4 24 | — | $658.1M | ||
| Q3 24 | — | $657.3M | ||
| Q2 24 | — | $667.0M | ||
| Q1 24 | — | — |
股东权益ACLSPENG
| Q4 25 | $1.0B | $389.7M | ||
| Q3 25 | $1.0B | $394.2M | ||
| Q2 25 | $1.0B | $584.8M | ||
| Q1 25 | $1.0B | $602.5M | ||
| Q4 24 | $1.0B | $400.4M | ||
| Q3 24 | $975.6M | $391.4M | ||
| Q2 24 | $934.9M | $423.4M | ||
| Q1 24 | $901.7M | — |
总资产ACLSPENG
| Q4 25 | $1.4B | $1.6B | ||
| Q3 25 | $1.4B | $1.6B | ||
| Q2 25 | $1.3B | $1.8B | ||
| Q1 25 | $1.3B | $1.8B | ||
| Q4 24 | $1.3B | $1.6B | ||
| Q3 24 | $1.3B | $1.5B | ||
| Q2 24 | $1.3B | $1.5B | ||
| Q1 24 | $1.3B | — |
负债/权益比ACLSPENG
| Q4 25 | — | 1.19× | ||
| Q3 25 | — | 1.17× | ||
| Q2 25 | — | 1.13× | ||
| Q1 25 | — | 1.09× | ||
| Q4 24 | — | 1.64× | ||
| Q3 24 | — | 1.68× | ||
| Q2 24 | — | 1.58× | ||
| Q1 24 | — | — |
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 | $31.1M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | $28.2M |
| 自由现金流率自由现金流/营收 | -3.7% | 8.2% |
| 资本支出强度资本支出/营收 | 1.0% | 0.8% |
| 现金转化率经营现金流/净利润 | -0.19× | 5.89× |
| 过去12个月自由现金流最近4个季度 | $107.0M | $116.3M |
8季度趋势，按日历期对齐
经营现金流ACLSPENG
| Q4 25 | $-6.6M | $31.1M | ||
| Q3 25 | $45.4M | $-70.4M | ||
| Q2 25 | $39.7M | $92.8M | ||
| Q1 25 | $39.8M | $72.9M | ||
| Q4 24 | $12.8M | $13.8M | ||
| Q3 24 | $45.7M | — | ||
| Q2 24 | $40.1M | $57.9M | ||
| Q1 24 | $42.2M | — |
自由现金流ACLSPENG
| Q4 25 | $-8.9M | $28.2M | ||
| Q3 25 | $43.3M | $-73.4M | ||
| Q2 25 | $37.7M | $90.9M | ||
| Q1 25 | $34.8M | $70.5M | ||
| Q4 24 | $8.1M | $12.0M | ||
| Q3 24 | $41.8M | — | ||
| Q2 24 | $38.1M | $48.9M | ||
| Q1 24 | $40.6M | — |
自由现金流率ACLSPENG
| Q4 25 | -3.7% | 8.2% | ||
| Q3 25 | 20.3% | -21.7% | ||
| Q2 25 | 19.4% | 28.0% | ||
| Q1 25 | 18.1% | 19.3% | ||
| Q4 24 | 3.2% | 3.5% | ||
| Q3 24 | 16.3% | — | ||
| Q2 24 | 14.8% | 16.3% | ||
| Q1 24 | 16.1% | — |
资本支出强度ACLSPENG
| Q4 25 | 1.0% | 0.8% | ||
| Q3 25 | 0.9% | 0.9% | ||
| Q2 25 | 1.0% | 0.6% | ||
| Q1 25 | 2.6% | 0.6% | ||
| Q4 24 | 1.8% | 0.5% | ||
| Q3 24 | 1.5% | — | ||
| Q2 24 | 0.8% | 3.0% | ||
| Q1 24 | 0.6% | — |
现金转化率ACLSPENG
| Q4 25 | -0.19× | 5.89× | ||
| Q3 25 | 1.75× | -7.47× | ||
| Q2 25 | 1.27× | 34.88× | ||
| Q1 25 | 1.39× | 9.02× | ||
| Q4 24 | 0.26× | 2.65× | ||
| Q3 24 | 0.94× | — | ||
| Q2 24 | 0.79× | 10.30× | ||
| Q1 24 | 0.82× | — |
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% |
PENG
| Integrated Memory Segment | $171.6M | 50% |
| Advanced Computing Segment | $115.7M | 34% |
| Optimized LED Segment | $55.7M | 16% |
