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AXCELIS TECHNOLOGIES INC（ACLS）与印度钢铁管理局（SAIL）财务数据对比。点击上方公司名可切换其他公司
印度钢铁管理局的季度营收约是AXCELIS TECHNOLOGIES INC的1.2倍（$281.9M vs $238.3M），AXCELIS TECHNOLOGIES INC净利率更高（14.4% vs -12.8%，领先27.2%），印度钢铁管理局同比增速更快（6.7% vs -5.6%），印度钢铁管理局自由现金流更多（$52.5M vs $-8.9M）
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。
印度钢铁管理局（SAIL）是总部位于新德里的印度公营钢铁制造企业，属印度最高级别的“马哈拉特纳”中央公共部门企业，是印度最大的国有钢铁生产商，年钢铁产量达1829万吨，1973年1月24日成立，现有员工5.1万余名，由印度钢铁部行政管理。
ACLS vs SAIL — 直观对比
营收规模更大
SAIL
是对方的1.2倍
$238.3M
营收增速更快
SAIL
高出12.2%
-5.6%
净利率更高
ACLS
高出27.2%
-12.8%
自由现金流更多
SAIL
多$61.4M
$-8.9M
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $281.9M |
| 净利润 | $34.3M | $-36.0M |
| 毛利率 | 47.0% | 66.3% |
| 营业利润率 | 15.2% | -14.8% |
| 净利率 | 14.4% | -12.8% |
| 营收同比 | -5.6% | 6.7% |
| 净利润同比 | -31.3% | -240.9% |
| 每股收益（稀释后） | $1.11 | $-0.06 |
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ACLSSAIL
| Q4 25 | $238.3M | $281.9M | ||
| Q3 25 | $213.6M | $264.4M | ||
| Q2 25 | $194.5M | $230.5M | ||
| Q1 25 | $192.6M | $240.1M | ||
| Q4 24 | $252.4M | — | ||
| Q3 24 | $256.6M | $198.6M | ||
| Q2 24 | $256.5M | $187.7M | ||
| Q1 24 | $252.4M | — |
净利润ACLSSAIL
| Q4 25 | $34.3M | $-36.0M | ||
| Q3 25 | $26.0M | $-10.6M | ||
| Q2 25 | $31.4M | $-187.3M | ||
| Q1 25 | $28.6M | $-80.1M | ||
| Q4 24 | $50.0M | — | ||
| Q3 24 | $48.6M | $-87.1M | ||
| Q2 24 | $50.9M | $-89.2M | ||
| Q1 24 | $51.6M | — |
毛利率ACLSSAIL
| Q4 25 | 47.0% | 66.3% | ||
| Q3 25 | 41.6% | 67.3% | ||
| Q2 25 | 44.9% | 55.4% | ||
| Q1 25 | 46.1% | 66.5% | ||
| Q4 24 | 46.0% | — | ||
| Q3 24 | 42.9% | 62.1% | ||
| Q2 24 | 43.8% | 61.5% | ||
| Q1 24 | 46.0% | — |
营业利润率ACLSSAIL
| Q4 25 | 15.2% | -14.8% | ||
| Q3 25 | 11.7% | -15.4% | ||
| Q2 25 | 14.9% | -80.3% | ||
| Q1 25 | 15.1% | -12.6% | ||
| Q4 24 | 21.6% | — | ||
| Q3 24 | 18.3% | -33.2% | ||
| Q2 24 | 20.6% | -36.3% | ||
| Q1 24 | 22.4% | — |
净利率ACLSSAIL
| Q4 25 | 14.4% | -12.8% | ||
| Q3 25 | 12.2% | -4.0% | ||
| Q2 25 | 16.1% | -81.3% | ||
| Q1 25 | 14.8% | -33.4% | ||
| Q4 24 | 19.8% | — | ||
| Q3 24 | 18.9% | -43.9% | ||
| Q2 24 | 19.8% | -47.5% | ||
| Q1 24 | 20.4% | — |
每股收益（稀释后）ACLSSAIL
| Q4 25 | $1.11 | $-0.06 | ||
| Q3 25 | $0.83 | $-0.02 | ||
| Q2 25 | $0.98 | $-0.42 | ||
| Q1 25 | $0.88 | $-6.50 | ||
| Q4 24 | $1.54 | — | ||
| Q3 24 | $1.49 | $-2.97 | ||
| Q2 24 | $1.55 | $-0.77 | ||
| 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 | $298.1M |
| 总债务越低越好 | — | $0 |
| 股东权益账面价值 | $1.0B | $6.8B |
| 总资产 | $1.4B | $7.5B |
| 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ACLSSAIL
| Q4 25 | $374.3M | $298.1M | ||
| Q3 25 | $449.6M | $271.1M | ||
| Q2 25 | $549.8M | $228.1M | ||
| Q1 25 | $587.1M | $121.3M | ||
| Q4 24 | $571.3M | — | ||
| Q3 24 | $579.4M | $89.7M | ||
| Q2 24 | $548.3M | $146.8M | ||
| Q1 24 | $530.2M | — |
总债务ACLSSAIL
| Q4 25 | — | $0 | ||
| Q3 25 | — | $0 | ||
| Q2 25 | — | $0 | ||
| Q1 25 | — | $1.0B | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益ACLSSAIL
| Q4 25 | $1.0B | $6.8B | ||
| Q3 25 | $1.0B | $6.8B | ||
| Q2 25 | $1.0B | $6.8B | ||
| Q1 25 | $1.0B | $-5.6B | ||
| Q4 24 | $1.0B | — | ||
| Q3 24 | $975.6M | $-701.3M | ||
| Q2 24 | $934.9M | $-622.5M | ||
| Q1 24 | $901.7M | — |
总资产ACLSSAIL
| Q4 25 | $1.4B | $7.5B | ||
| Q3 25 | $1.4B | $7.4B | ||
| Q2 25 | $1.3B | $7.4B | ||
| Q1 25 | $1.3B | $7.4B | ||
| Q4 24 | $1.3B | — | ||
| Q3 24 | $1.3B | — | ||
| Q2 24 | $1.3B | — | ||
| Q1 24 | $1.3B | — |
负债/权益比ACLSSAIL
| Q4 25 | — | 0.00× | ||
| Q3 25 | — | 0.00× | ||
| Q2 25 | — | 0.00× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| 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 | $53.6M |
| 自由现金流经营现金流 - 资本支出 | $-8.9M | $52.5M |
| 自由现金流率自由现金流/营收 | -3.7% | 18.6% |
| 资本支出强度资本支出/营收 | 1.0% | 0.4% |
| 现金转化率经营现金流/净利润 | -0.19× | — |
| 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ACLSSAIL
| Q4 25 | $-6.6M | $53.6M | ||
| Q3 25 | $45.4M | $49.9M | ||
| Q2 25 | $39.7M | $-96.8M | ||
| Q1 25 | $39.8M | — | ||
| Q4 24 | $12.8M | — | ||
| Q3 24 | $45.7M | — | ||
| Q2 24 | $40.1M | $-55.4M | ||
| Q1 24 | $42.2M | — |
自由现金流ACLSSAIL
| Q4 25 | $-8.9M | $52.5M | ||
| Q3 25 | $43.3M | $49.0M | ||
| Q2 25 | $37.7M | $-99.0M | ||
| Q1 25 | $34.8M | — | ||
| Q4 24 | $8.1M | — | ||
| Q3 24 | $41.8M | — | ||
| Q2 24 | $38.1M | $-56.0M | ||
| Q1 24 | $40.6M | — |
自由现金流率ACLSSAIL
| Q4 25 | -3.7% | 18.6% | ||
| Q3 25 | 20.3% | 18.5% | ||
| Q2 25 | 19.4% | -43.0% | ||
| Q1 25 | 18.1% | — | ||
| Q4 24 | 3.2% | — | ||
| Q3 24 | 16.3% | — | ||
| Q2 24 | 14.8% | -29.8% | ||
| Q1 24 | 16.1% | — |
资本支出强度ACLSSAIL
| Q4 25 | 1.0% | 0.4% | ||
| Q3 25 | 0.9% | 0.4% | ||
| Q2 25 | 1.0% | 1.0% | ||
| Q1 25 | 2.6% | — | ||
| Q4 24 | 1.8% | — | ||
| Q3 24 | 1.5% | — | ||
| Q2 24 | 0.8% | 0.3% | ||
| Q1 24 | 0.6% | — |
现金转化率ACLSSAIL
| Q4 25 | -0.19× | — | ||
| Q3 25 | 1.75× | — | ||
| Q2 25 | 1.27× | — | ||
| Q1 25 | 1.39× | — | ||
| Q4 24 | 0.26× | — | ||
| Q3 24 | 0.94× | — | ||
| Q2 24 | 0.79× | — | ||
| 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% |
SAIL
| Software As A Service Saa S | $156.0M | 55% |
| Term Subscriptions Services | $65.1M | 23% |
| Maintenance | $38.0M | 13% |
| Other | $15.7M | 6% |
| Other Subscription Services | $7.1M | 3% |
