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艾奕康（ACM）与KLA Corporation（KLAC）财务数据对比。点击上方公司名可切换其他公司
艾奕康的季度营收约是KLA Corporation的1.2倍（$3.8B vs $3.3B），KLA Corporation净利率更高（34.7% vs 1.9%，领先32.8%），KLA Corporation同比增速更快（7.2% vs 1.6%），KLA Corporation自由现金流更多（$1.3B vs $41.9M），过去两年KLA Corporation的营收复合增速更高（18.2% vs -1.4%）
AECOM是一家总部位于美国得克萨斯州达拉斯的跨国基础设施咨询企业，业务覆盖全球多地区，为交通、建筑、水务、能源等多个领域的工程项目提供专业规划、设计、项目管理等一体化咨询解决方案，在全球基建咨询行业拥有领先的市场地位。
KLA Corporation是总部位于美国加利福尼亚州米尔皮塔斯的企业，主营晶圆制造设备，为半导体及相关纳米电子行业提供过程控制与良率管理系统，产品及服务覆盖晶圆、光罩、集成电路、封装生产从研发到批量制造的全流程。
ACM vs KLAC — 直观对比
营收规模更大
ACM
是对方的1.2倍
$3.3B
营收增速更快
KLAC
高出5.6%
1.6%
净利率更高
KLAC
高出32.8%
1.9%
自由现金流更多
KLAC
多$1.2B
$41.9M
两年增速更快
KLAC
近两年复合增速
-1.4%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $3.8B | $3.3B |
| 净利润 | $74.5M | $1.1B |
| 毛利率 | 7.3% | 61.4% |
| 营业利润率 | 5.8% | — |
| 净利率 | 1.9% | 34.7% |
| 营收同比 | 1.6% | 7.2% |
| 净利润同比 | -48.0% | 39.0% |
| 每股收益（稀释后） | $0.56 | $8.68 |
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ACMKLAC
| Q1 26 | $3.8B | — | ||
| Q4 25 | — | $3.3B | ||
| Q3 25 | $4.2B | $3.2B | ||
| Q2 25 | $4.2B | $3.2B | ||
| Q1 25 | $3.8B | $3.1B | ||
| Q4 24 | $4.0B | $3.1B | ||
| Q3 24 | $4.1B | $2.8B | ||
| Q2 24 | $4.2B | $2.6B |
净利润ACMKLAC
| Q1 26 | $74.5M | — | ||
| Q4 25 | — | $1.1B | ||
| Q3 25 | $120.4M | $1.1B | ||
| Q2 25 | $131.0M | $1.2B | ||
| Q1 25 | $143.4M | $1.1B | ||
| Q4 24 | $167.0M | $824.5M | ||
| Q3 24 | $172.5M | $945.9M | ||
| Q2 24 | $134.3M | $836.4M |
毛利率ACMKLAC
| Q1 26 | 7.3% | — | ||
| Q4 25 | — | 61.4% | ||
| Q3 25 | 7.9% | 61.3% | ||
| Q2 25 | 7.8% | 62.0% | ||
| Q1 25 | 7.7% | 61.6% | ||
| Q4 24 | 6.7% | 60.3% | ||
| Q3 24 | 7.2% | 59.6% | ||
| Q2 24 | 6.9% | 60.7% |
营业利润率ACMKLAC
| Q1 26 | 5.8% | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 5.7% | — | ||
| Q2 25 | 7.0% | 41.9% | ||
| Q1 25 | 6.8% | 41.3% | ||
| Q4 24 | 5.9% | 31.6% | ||
| Q3 24 | 5.8% | 38.0% | ||
| Q2 24 | 5.5% | 36.8% |
净利率ACMKLAC
| Q1 26 | 1.9% | — | ||
| Q4 25 | — | 34.7% | ||
| Q3 25 | 2.9% | 34.9% | ||
| Q2 25 | 3.1% | 37.9% | ||
| Q1 25 | 3.8% | 35.5% | ||
| Q4 24 | 4.2% | 26.8% | ||
| Q3 24 | 4.2% | 33.3% | ||
| Q2 24 | 3.2% | 32.6% |
每股收益（稀释后）ACMKLAC
| Q1 26 | $0.56 | — | ||
| Q4 25 | — | $8.68 | ||
| Q3 25 | $0.90 | $8.47 | ||
| Q2 25 | $0.98 | $9.04 | ||
| Q1 25 | $1.08 | $8.16 | ||
| Q4 24 | $1.25 | $6.16 | ||
| Q3 24 | $1.27 | $7.01 | ||
| Q2 24 | $0.98 | $6.16 |
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 | $1.2B | $2.5B |
| 总债务越低越好 | $2.6B | $5.9B |
| 股东权益账面价值 | $2.2B | $5.5B |
| 总资产 | $11.9B | $16.7B |
| 负债/权益比越低杠杆越低 | 1.18× | 1.08× |
8季度趋势，按日历期对齐
现金及短期投资ACMKLAC
| Q1 26 | $1.2B | — | ||
| Q4 25 | — | $2.5B | ||
| Q3 25 | $1.6B | $1.9B | ||
| Q2 25 | $1.8B | $2.1B | ||
| Q1 25 | $1.6B | $1.9B | ||
| Q4 24 | $1.6B | $1.8B | ||
| Q3 24 | $1.6B | $2.0B | ||
| Q2 24 | $1.6B | $2.0B |
总债务ACMKLAC
| Q1 26 | $2.6B | — | ||
| Q4 25 | — | $5.9B | ||
| Q3 25 | $2.6B | $5.9B | ||
| Q2 25 | $2.5B | $5.9B | ||
| Q1 25 | $2.5B | $5.9B | ||
| Q4 24 | $2.5B | $5.9B | ||
| Q3 24 | $2.5B | $5.9B | ||
| Q2 24 | $2.5B | $5.9B |
股东权益ACMKLAC
| Q1 26 | $2.2B | — | ||
| Q4 25 | — | $5.5B | ||
| Q3 25 | $2.5B | $5.0B | ||
| Q2 25 | $2.5B | $4.7B | ||
| Q1 25 | $2.3B | $4.0B | ||
| Q4 24 | $2.2B | $3.6B | ||
| Q3 24 | $2.2B | $3.6B | ||
| Q2 24 | $2.3B | $3.4B |
总资产ACMKLAC
| Q1 26 | $11.9B | — | ||
| Q4 25 | — | $16.7B | ||
| Q3 25 | $12.2B | $16.3B | ||
| Q2 25 | $12.3B | $16.1B | ||
| Q1 25 | $11.8B | $15.2B | ||
| Q4 24 | $11.8B | $15.0B | ||
| Q3 24 | $12.1B | $15.7B | ||
| Q2 24 | $12.0B | $15.4B |
负债/权益比ACMKLAC
| Q1 26 | 1.18× | — | ||
| Q4 25 | — | 1.08× | ||
| Q3 25 | 1.06× | 1.18× | ||
| Q2 25 | 0.99× | 1.25× | ||
| Q1 25 | 1.07× | 1.47× | ||
| Q4 24 | 1.11× | 1.64× | ||
| Q3 24 | 1.12× | 1.65× | ||
| Q2 24 | 1.07× | 1.75× |
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 | $70.2M | $1.4B |
| 自由现金流经营现金流 - 资本支出 | $41.9M | $1.3B |
| 自由现金流率自由现金流/营收 | 1.1% | 38.3% |
| 资本支出强度资本支出/营收 | 0.7% | 3.2% |
| 现金转化率经营现金流/净利润 | 0.94× | 1.19× |
| 过去12个月自由现金流最近4个季度 | $616.0M | $4.4B |
8季度趋势，按日历期对齐
经营现金流ACMKLAC
| Q1 26 | $70.2M | — | ||
| Q4 25 | — | $1.4B | ||
| Q3 25 | $196.1M | $1.2B | ||
| Q2 25 | $283.7M | $1.2B | ||
| Q1 25 | $190.7M | $1.1B | ||
| Q4 24 | $151.1M | $849.5M | ||
| Q3 24 | $298.8M | $995.2M | ||
| Q2 24 | $291.3M | $892.6M |
自由现金流ACMKLAC
| Q1 26 | $41.9M | — | ||
| Q4 25 | — | $1.3B | ||
| Q3 25 | $134.1M | $1.1B | ||
| Q2 25 | $261.7M | $1.1B | ||
| Q1 25 | $178.3M | $990.0M | ||
| Q4 24 | $110.9M | $757.2M | ||
| Q3 24 | $274.5M | $934.8M | ||
| Q2 24 | $272.8M | $831.9M |
自由现金流率ACMKLAC
| Q1 26 | 1.1% | — | ||
| Q4 25 | — | 38.3% | ||
| Q3 25 | 3.2% | 33.2% | ||
| Q2 25 | 6.3% | 33.5% | ||
| Q1 25 | 4.7% | 32.3% | ||
| Q4 24 | 2.8% | 24.6% | ||
| Q3 24 | 6.7% | 32.9% | ||
| Q2 24 | 6.6% | 32.4% |
资本支出强度ACMKLAC
| Q1 26 | 0.7% | — | ||
| Q4 25 | — | 3.2% | ||
| Q3 25 | 1.5% | 3.0% | ||
| Q2 25 | 0.5% | 3.2% | ||
| Q1 25 | 0.3% | 2.7% | ||
| Q4 24 | 1.0% | 3.0% | ||
| Q3 24 | 0.6% | 2.1% | ||
| Q2 24 | 0.4% | 2.4% |
现金转化率ACMKLAC
| Q1 26 | 0.94× | — | ||
| Q4 25 | — | 1.19× | ||
| Q3 25 | 1.63× | 1.04× | ||
| Q2 25 | 2.17× | 0.97× | ||
| Q1 25 | 1.33× | 0.99× | ||
| Q4 24 | 0.90× | 1.03× | ||
| Q3 24 | 1.73× | 1.05× | ||
| Q2 24 | 2.17× | 1.07× |
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
ACM
暂无分部数据
KLAC
| Wafer Inspection | $1.6B | 48% |
| Services | $786.1M | 24% |
| Patterning | $696.2M | 21% |
| Specialty Semiconductor Process | $121.6M | 4% |
| PCB And Component Inspection | $80.3M | 2% |
| Other Revenue | $40.2M | 1% |
