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AXCELIS TECHNOLOGIES INC（ACLS）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是AXCELIS TECHNOLOGIES INC的1.9倍（$461.6M vs $238.3M），BOSTON BEER CO INC同比增速更快（-4.1% vs -5.6%），过去两年AXCELIS TECHNOLOGIES INC的营收复合增速更高（-2.8% vs -10.7%）
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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
ACLS vs SAM — 直观对比
营收规模更大
SAM
是对方的1.9倍
$238.3M
营收增速更快
SAM
高出1.5%
-5.6%
两年增速更快
ACLS
近两年复合增速
-10.7%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $238.3M | $461.6M |
| 净利润 | $34.3M | — |
| 毛利率 | 47.0% | 46.4% |
| 营业利润率 | 15.2% | 12.4% |
| 净利率 | 14.4% | — |
| 营收同比 | -5.6% | -4.1% |
| 净利润同比 | -31.3% | — |
| 每股收益（稀释后） | $1.11 | $2.16 |
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ACLSSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $238.3M | $385.7M | ||
| Q3 25 | $213.6M | $537.5M | ||
| Q2 25 | $194.5M | $587.9M | ||
| Q1 25 | $192.6M | $453.9M | ||
| Q4 24 | $252.4M | $402.3M | ||
| Q3 24 | $256.6M | $605.5M | ||
| Q2 24 | $256.5M | $579.1M |
净利润ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | $34.3M | $-22.5M | ||
| Q3 25 | $26.0M | $46.2M | ||
| Q2 25 | $31.4M | $60.4M | ||
| Q1 25 | $28.6M | $24.4M | ||
| Q4 24 | $50.0M | $-38.8M | ||
| Q3 24 | $48.6M | $33.5M | ||
| Q2 24 | $50.9M | $52.3M |
毛利率ACLSSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 47.0% | 43.5% | ||
| Q3 25 | 41.6% | 50.8% | ||
| Q2 25 | 44.9% | 49.8% | ||
| Q1 25 | 46.1% | 48.3% | ||
| Q4 24 | 46.0% | 39.9% | ||
| Q3 24 | 42.9% | 46.3% | ||
| Q2 24 | 43.8% | 46.0% |
营业利润率ACLSSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 15.2% | -8.6% | ||
| Q3 25 | 11.7% | 11.5% | ||
| Q2 25 | 14.9% | 14.0% | ||
| Q1 25 | 15.1% | 7.4% | ||
| Q4 24 | 21.6% | -13.9% | ||
| Q3 24 | 18.3% | 7.6% | ||
| Q2 24 | 20.6% | 12.2% |
净利率ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | 14.4% | -5.8% | ||
| Q3 25 | 12.2% | 8.6% | ||
| Q2 25 | 16.1% | 10.3% | ||
| Q1 25 | 14.8% | 5.4% | ||
| Q4 24 | 19.8% | -9.6% | ||
| Q3 24 | 18.9% | 5.5% | ||
| Q2 24 | 19.8% | 9.0% |
每股收益（稀释后）ACLSSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $1.11 | $-1.97 | ||
| Q3 25 | $0.83 | $4.25 | ||
| Q2 25 | $0.98 | $5.45 | ||
| Q1 25 | $0.88 | $2.16 | ||
| Q4 24 | $1.54 | $-3.23 | ||
| Q3 24 | $1.49 | $2.86 | ||
| Q2 24 | $1.55 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $1.0B | $682.6M |
| 总资产 | $1.4B | $1.2B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ACLSSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $374.3M | $223.4M | ||
| Q3 25 | $449.6M | $250.5M | ||
| Q2 25 | $549.8M | $212.4M | ||
| Q1 25 | $587.1M | $152.5M | ||
| Q4 24 | $571.3M | $211.8M | ||
| Q3 24 | $579.4M | $255.6M | ||
| Q2 24 | $548.3M | $219.3M |
股东权益ACLSSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $1.0B | $846.3M | ||
| Q3 25 | $1.0B | $911.0M | ||
| Q2 25 | $1.0B | $912.3M | ||
| Q1 25 | $1.0B | $897.0M | ||
| Q4 24 | $1.0B | $916.2M | ||
| Q3 24 | $975.6M | $1.0B | ||
| Q2 24 | $934.9M | $1.0B |
总资产ACLSSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $1.4B | $1.2B | ||
| Q3 25 | $1.4B | $1.2B | ||
| Q2 25 | $1.3B | $1.3B | ||
| Q1 25 | $1.3B | $1.2B | ||
| Q4 24 | $1.3B | $1.3B | ||
| Q3 24 | $1.3B | $1.4B | ||
| Q2 24 | $1.3B | $1.4B |
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 | — |
| 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× | — |
| 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ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | $-6.6M | $39.9M | ||
| Q3 25 | $45.4M | $101.8M | ||
| Q2 25 | $39.7M | $126.5M | ||
| Q1 25 | $39.8M | $1.9M | ||
| Q4 24 | $12.8M | $41.9M | ||
| Q3 24 | $45.7M | $115.9M | ||
| Q2 24 | $40.1M | $96.0M |
自由现金流ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | $-8.9M | $22.1M | ||
| Q3 25 | $43.3M | $89.2M | ||
| Q2 25 | $37.7M | $112.2M | ||
| Q1 25 | $34.8M | $-8.0M | ||
| Q4 24 | $8.1M | $18.4M | ||
| Q3 24 | $41.8M | $99.2M | ||
| Q2 24 | $38.1M | $75.6M |
自由现金流率ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | -3.7% | 5.7% | ||
| Q3 25 | 20.3% | 16.6% | ||
| Q2 25 | 19.4% | 19.1% | ||
| Q1 25 | 18.1% | -1.8% | ||
| Q4 24 | 3.2% | 4.6% | ||
| Q3 24 | 16.3% | 16.4% | ||
| Q2 24 | 14.8% | 13.1% |
资本支出强度ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.0% | 4.6% | ||
| Q3 25 | 0.9% | 2.3% | ||
| Q2 25 | 1.0% | 2.4% | ||
| Q1 25 | 2.6% | 2.2% | ||
| Q4 24 | 1.8% | 5.8% | ||
| Q3 24 | 1.5% | 2.8% | ||
| Q2 24 | 0.8% | 3.5% |
现金转化率ACLSSAM
| Q1 26 | — | — | ||
| Q4 25 | -0.19× | — | ||
| Q3 25 | 1.75× | 2.21× | ||
| Q2 25 | 1.27× | 2.09× | ||
| Q1 25 | 1.39× | 0.08× | ||
| Q4 24 | 0.26× | — | ||
| Q3 24 | 0.94× | 3.46× | ||
| Q2 24 | 0.79× | 1.83× |
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% |
SAM
暂无分部数据
