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AXCELIS TECHNOLOGIES INC（ACLS）与PROASSURANCE CORP（PRA）财务数据对比。点击上方公司名可切换其他公司
PROASSURANCE CORP的季度营收约是AXCELIS TECHNOLOGIES INC的1.1倍（$269.6M vs $238.3M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs 12.4%，领先2.0%），AXCELIS TECHNOLOGIES INC同比增速更快（-5.6% vs -7.1%），过去两年PROASSURANCE CORP的营收复合增速更高（-2.7% 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。
保信集团（ProAssurance）总部位于美国阿拉巴马州伯明翰，是一家财产意外保险公司，主打面向医生的职业责任保险业务。公司前身为1976年成立的Mutual Assurance，1997年更名为Medical Assurance，2001年与Professionals Group合并后改为现名，目前是全美第四大医疗职业责任险承保机构，总资产超60亿美元。
ACLS vs PRA — 直观对比
营收规模更大
PRA
是对方的1.1倍
$238.3M
营收增速更快
ACLS
高出1.5%
-7.1%
净利率更高
ACLS
高出2.0%
12.4%
两年增速更快
PRA
近两年复合增速
-2.8%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $269.6M |
| 净利润 | $34.3M | $33.4M |
| 毛利率 | 47.0% | — |
| 营业利润率 | 15.2% | 17.3% |
| 净利率 | 14.4% | 12.4% |
| 营收同比 | -5.6% | -7.1% |
| 净利润同比 | -31.3% | 106.4% |
| 每股收益（稀释后） | $1.11 | $0.65 |
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ACLSPRA
| Q4 25 | $238.3M | $269.6M | ||
| Q3 25 | $213.6M | $279.6M | ||
| Q2 25 | $194.5M | $276.8M | ||
| Q1 25 | $192.6M | $272.1M | ||
| Q4 24 | $252.4M | $290.1M | ||
| Q3 24 | $256.6M | $285.3M | ||
| Q2 24 | $256.5M | $290.4M | ||
| Q1 24 | $252.4M | $284.7M |
净利润ACLSPRA
| Q4 25 | $34.3M | $33.4M | ||
| Q3 25 | $26.0M | $1.4M | ||
| Q2 25 | $31.4M | $21.9M | ||
| Q1 25 | $28.6M | $-5.8M | ||
| Q4 24 | $50.0M | $16.2M | ||
| Q3 24 | $48.6M | $16.4M | ||
| Q2 24 | $50.9M | $15.5M | ||
| Q1 24 | $51.6M | $4.6M |
毛利率ACLSPRA
| 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ACLSPRA
| Q4 25 | 15.2% | 17.3% | ||
| Q3 25 | 11.7% | 1.6% | ||
| Q2 25 | 14.9% | 9.9% | ||
| Q1 25 | 15.1% | -2.3% | ||
| Q4 24 | 21.6% | 6.5% | ||
| Q3 24 | 18.3% | 7.4% | ||
| Q2 24 | 20.6% | 6.2% | ||
| Q1 24 | 22.4% | 1.9% |
净利率ACLSPRA
| Q4 25 | 14.4% | 12.4% | ||
| Q3 25 | 12.2% | 0.5% | ||
| Q2 25 | 16.1% | 7.9% | ||
| Q1 25 | 14.8% | -2.1% | ||
| Q4 24 | 19.8% | 5.6% | ||
| Q3 24 | 18.9% | 5.8% | ||
| Q2 24 | 19.8% | 5.3% | ||
| Q1 24 | 20.4% | 1.6% |
每股收益（稀释后）ACLSPRA
| Q4 25 | $1.11 | $0.65 | ||
| Q3 25 | $0.83 | $0.03 | ||
| Q2 25 | $0.98 | $0.42 | ||
| Q1 25 | $0.88 | $-0.11 | ||
| Q4 24 | $1.54 | $0.32 | ||
| Q3 24 | $1.49 | $0.32 | ||
| Q2 24 | $1.55 | $0.30 | ||
| Q1 24 | $1.57 | $0.09 |
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 | $36.5M |
| 总债务越低越好 | — | $420.4M |
| 股东权益账面价值 | $1.0B | $1.3B |
| 总资产 | $1.4B | $5.4B |
| 负债/权益比越低杠杆越低 | — | 0.31× |
8季度趋势，按日历期对齐
现金及短期投资ACLSPRA
| Q4 25 | $374.3M | $36.5M | ||
| Q3 25 | $449.6M | $54.5M | ||
| Q2 25 | $549.8M | $41.6M | ||
| Q1 25 | $587.1M | $43.5M | ||
| Q4 24 | $571.3M | $54.9M | ||
| Q3 24 | $579.4M | $45.3M | ||
| Q2 24 | $548.3M | $36.9M | ||
| Q1 24 | $530.2M | $65.4M |
总债务ACLSPRA
| Q4 25 | — | $420.4M | ||
| Q3 25 | — | $421.5M | ||
| Q2 25 | — | $422.6M | ||
| Q1 25 | — | $423.7M | ||
| Q4 24 | — | $424.9M | ||
| Q3 24 | — | $425.9M | ||
| Q2 24 | — | $426.9M | ||
| Q1 24 | — | $427.8M |
股东权益ACLSPRA
| Q4 25 | $1.0B | $1.3B | ||
| Q3 25 | $1.0B | $1.3B | ||
| Q2 25 | $1.0B | $1.3B | ||
| Q1 25 | $1.0B | $1.2B | ||
| Q4 24 | $1.0B | $1.2B | ||
| Q3 24 | $975.6M | $1.2B | ||
| Q2 24 | $934.9M | $1.1B | ||
| Q1 24 | $901.7M | $1.1B |
总资产ACLSPRA
| Q4 25 | $1.4B | $5.4B | ||
| Q3 25 | $1.4B | $5.6B | ||
| Q2 25 | $1.3B | $5.5B | ||
| Q1 25 | $1.3B | $5.5B | ||
| Q4 24 | $1.3B | $5.6B | ||
| Q3 24 | $1.3B | $5.7B | ||
| Q2 24 | $1.3B | $5.6B | ||
| Q1 24 | $1.3B | $5.7B |
负债/权益比ACLSPRA
| Q4 25 | — | 0.31× | ||
| Q3 25 | — | 0.32× | ||
| Q2 25 | — | 0.33× | ||
| Q1 25 | — | 0.34× | ||
| Q4 24 | — | 0.35× | ||
| Q3 24 | — | 0.35× | ||
| Q2 24 | — | 0.38× | ||
| Q1 24 | — | 0.38× |
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 | $-25.6M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | — |
| 自由现金流率自由现金流/营收 | -3.7% | — |
| 资本支出强度资本支出/营收 | 1.0% | — |
| 现金转化率经营现金流/净利润 | -0.19× | -0.77× |
| 过去12个月自由现金流最近4个季度 | $107.0M | — |
8季度趋势，按日历期对齐
经营现金流ACLSPRA
| Q4 25 | $-6.6M | $-25.6M | ||
| Q3 25 | $45.4M | $27.2M | ||
| Q2 25 | $39.7M | $-28.1M | ||
| Q1 25 | $39.8M | $-11.6M | ||
| Q4 24 | $12.8M | $-10.7M | ||
| Q3 24 | $45.7M | $14.0M | ||
| Q2 24 | $40.1M | $-12.8M | ||
| Q1 24 | $42.2M | $-11.6M |
自由现金流ACLSPRA
| Q4 25 | $-8.9M | — | ||
| Q3 25 | $43.3M | — | ||
| Q2 25 | $37.7M | — | ||
| Q1 25 | $34.8M | — | ||
| Q4 24 | $8.1M | — | ||
| Q3 24 | $41.8M | — | ||
| Q2 24 | $38.1M | — | ||
| Q1 24 | $40.6M | — |
自由现金流率ACLSPRA
| Q4 25 | -3.7% | — | ||
| Q3 25 | 20.3% | — | ||
| Q2 25 | 19.4% | — | ||
| Q1 25 | 18.1% | — | ||
| Q4 24 | 3.2% | — | ||
| Q3 24 | 16.3% | — | ||
| Q2 24 | 14.8% | — | ||
| Q1 24 | 16.1% | — |
资本支出强度ACLSPRA
| Q4 25 | 1.0% | — | ||
| Q3 25 | 0.9% | — | ||
| Q2 25 | 1.0% | — | ||
| Q1 25 | 2.6% | — | ||
| Q4 24 | 1.8% | — | ||
| Q3 24 | 1.5% | — | ||
| Q2 24 | 0.8% | — | ||
| Q1 24 | 0.6% | — |
现金转化率ACLSPRA
| Q4 25 | -0.19× | -0.77× | ||
| Q3 25 | 1.75× | 18.81× | ||
| Q2 25 | 1.27× | -1.28× | ||
| Q1 25 | 1.39× | — | ||
| Q4 24 | 0.26× | -0.66× | ||
| Q3 24 | 0.94× | 0.85× | ||
| Q2 24 | 0.79× | -0.83× | ||
| Q1 24 | 0.82× | -2.52× |
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% |
PRA
| Workers Compensation Insurance Segment | $164.4M | 61% |
| Other | $59.6M | 22% |
| Segregated Portfolio Cell Reinsurance | $45.7M | 17% |
