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艾奕康（ACM）与史密斯菲尔德食品（SFD）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史密斯菲尔德食品的1.0倍（$3.8B vs $3.8B），史密斯菲尔德食品净利率更高（6.6% vs 1.9%，领先4.6%），艾奕康同比增速更快（1.6% vs 0.8%），过去两年史密斯菲尔德食品的营收复合增速更高（6.8% 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。
史密斯菲尔德食品是全球规模最大的生猪养殖与猪肉加工企业，1936年由卢特父子创立，总部位于美国弗吉尼亚州史密斯菲尔德，现隶属于香港企业。公司在美国自营超500个农场，还与2000余家独立农场合作养殖生猪，业务覆盖墨西哥、波兰、德国等多个海外市场。
ACM vs SFD — 直观对比
营收规模更大
ACM
是对方的1.0倍
$3.8B
营收增速更快
ACM
高出0.8%
0.8%
净利率更高
SFD
高出4.6%
1.9%
两年增速更快
SFD
近两年复合增速
-1.4%
损益表 — Q1 FY2026 vs Q1 FY2027
| 指标 | | |
|---|---|---|
| 营收 | $3.8B | $3.8B |
| 净利润 | $74.5M | $249.0M |
| 毛利率 | 7.3% | 13.4% |
| 营业利润率 | 5.8% | 8.8% |
| 净利率 | 1.9% | 6.6% |
| 营收同比 | 1.6% | 0.8% |
| 净利润同比 | -48.0% | 9.8% |
| 每股收益（稀释后） | $0.56 | — |
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ACMSFD
| Q1 26 | $3.8B | $3.8B | ||
| Q4 25 | — | $4.2B | ||
| Q3 25 | $4.2B | $3.7B | ||
| Q2 25 | $4.2B | $3.8B | ||
| Q1 25 | $3.8B | $3.8B | ||
| Q4 24 | $4.0B | $4.0B | ||
| Q3 24 | $4.1B | $3.3B | ||
| Q2 24 | $4.2B | — |
净利润ACMSFD
| Q1 26 | $74.5M | $249.0M | ||
| Q4 25 | — | $327.0M | ||
| Q3 25 | $120.4M | $248.0M | ||
| Q2 25 | $131.0M | $188.0M | ||
| Q1 25 | $143.4M | $224.0M | ||
| Q4 24 | $167.0M | $205.0M | ||
| Q3 24 | $172.5M | $291.0M | ||
| Q2 24 | $134.3M | — |
毛利率ACMSFD
| Q1 26 | 7.3% | 13.4% | ||
| Q4 25 | — | 14.2% | ||
| Q3 25 | 7.9% | 12.8% | ||
| Q2 25 | 7.8% | 13.2% | ||
| Q1 25 | 7.7% | 13.5% | ||
| Q4 24 | 6.7% | 13.5% | ||
| Q3 24 | 7.2% | 14.3% | ||
| Q2 24 | 6.9% | — |
营业利润率ACMSFD
| Q1 26 | 5.8% | 8.8% | ||
| Q4 25 | — | 9.5% | ||
| Q3 25 | 5.7% | 8.3% | ||
| Q2 25 | 7.0% | 6.9% | ||
| Q1 25 | 6.8% | 8.5% | ||
| Q4 24 | 5.9% | 8.5% | ||
| Q3 24 | 5.8% | 8.5% | ||
| Q2 24 | 5.5% | — |
净利率ACMSFD
| Q1 26 | 1.9% | 6.6% | ||
| Q4 25 | — | 7.7% | ||
| Q3 25 | 2.9% | 6.6% | ||
| Q2 25 | 3.1% | 5.0% | ||
| Q1 25 | 3.8% | 5.9% | ||
| Q4 24 | 4.2% | 5.2% | ||
| Q3 24 | 4.2% | 8.7% | ||
| Q2 24 | 3.2% | — |
每股收益（稀释后）ACMSFD
| Q1 26 | $0.56 | — | ||
| Q4 25 | — | $0.83 | ||
| Q3 25 | $0.90 | $0.63 | ||
| Q2 25 | $0.98 | $0.48 | ||
| Q1 25 | $1.08 | $0.57 | ||
| Q4 24 | $1.25 | $0.54 | ||
| Q3 24 | $1.27 | $0.77 | ||
| Q2 24 | $0.98 | — |
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 | $1.4B |
| 总债务越低越好 | $2.6B | — |
| 股东权益账面价值 | $2.2B | $6.9B |
| 总资产 | $11.9B | $12.0B |
| 负债/权益比越低杠杆越低 | 1.18× | — |
8季度趋势，按日历期对齐
现金及短期投资ACMSFD
| Q1 26 | $1.2B | $1.4B | ||
| Q4 25 | — | — | ||
| Q3 25 | $1.6B | — | ||
| Q2 25 | $1.8B | — | ||
| Q1 25 | $1.6B | — | ||
| Q4 24 | $1.6B | — | ||
| Q3 24 | $1.6B | — | ||
| Q2 24 | $1.6B | — |
总债务ACMSFD
| Q1 26 | $2.6B | — | ||
| Q4 25 | — | $2.0B | ||
| Q3 25 | $2.6B | $2.0B | ||
| Q2 25 | $2.5B | $2.0B | ||
| Q1 25 | $2.5B | $2.0B | ||
| Q4 24 | $2.5B | $2.0B | ||
| Q3 24 | $2.5B | — | ||
| Q2 24 | $2.5B | — |
股东权益ACMSFD
| Q1 26 | $2.2B | $6.9B | ||
| Q4 25 | — | $6.8B | ||
| Q3 25 | $2.5B | $6.5B | ||
| Q2 25 | $2.5B | $6.3B | ||
| Q1 25 | $2.3B | $6.2B | ||
| Q4 24 | $2.2B | $5.8B | ||
| Q3 24 | $2.2B | — | ||
| Q2 24 | $2.3B | — |
总资产ACMSFD
| Q1 26 | $11.9B | $12.0B | ||
| Q4 25 | — | $12.2B | ||
| Q3 25 | $12.2B | $11.5B | ||
| Q2 25 | $12.3B | $11.2B | ||
| Q1 25 | $11.8B | $11.1B | ||
| Q4 24 | $11.8B | $11.1B | ||
| Q3 24 | $12.1B | — | ||
| Q2 24 | $12.0B | — |
负债/权益比ACMSFD
| Q1 26 | 1.18× | — | ||
| Q4 25 | — | 0.29× | ||
| Q3 25 | 1.06× | 0.31× | ||
| Q2 25 | 0.99× | 0.32× | ||
| Q1 25 | 1.07× | 0.32× | ||
| Q4 24 | 1.11× | 0.34× | ||
| Q3 24 | 1.12× | — | ||
| Q2 24 | 1.07× | — |
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 | — |
| 自由现金流经营现金流 - 资本支出 | $41.9M | — |
| 自由现金流率自由现金流/营收 | 1.1% | — |
| 资本支出强度资本支出/营收 | 0.7% | 2.3% |
| 现金转化率经营现金流/净利润 | 0.94× | — |
| 过去12个月自由现金流最近4个季度 | $616.0M | — |
8季度趋势，按日历期对齐
经营现金流ACMSFD
| Q1 26 | $70.2M | — | ||
| Q4 25 | — | $938.0M | ||
| Q3 25 | $196.1M | $13.0M | ||
| Q2 25 | $283.7M | $274.0M | ||
| Q1 25 | $190.7M | $-166.0M | ||
| Q4 24 | $151.1M | — | ||
| Q3 24 | $298.8M | — | ||
| Q2 24 | $291.3M | — |
自由现金流ACMSFD
| Q1 26 | $41.9M | — | ||
| Q4 25 | — | $842.0M | ||
| Q3 25 | $134.1M | $-75.0M | ||
| Q2 25 | $261.7M | $196.0M | ||
| Q1 25 | $178.3M | $-245.0M | ||
| Q4 24 | $110.9M | — | ||
| Q3 24 | $274.5M | — | ||
| Q2 24 | $272.8M | — |
自由现金流率ACMSFD
| Q1 26 | 1.1% | — | ||
| Q4 25 | — | 19.9% | ||
| Q3 25 | 3.2% | -2.0% | ||
| Q2 25 | 6.3% | 5.2% | ||
| Q1 25 | 4.7% | -6.5% | ||
| Q4 24 | 2.8% | — | ||
| Q3 24 | 6.7% | — | ||
| Q2 24 | 6.6% | — |
资本支出强度ACMSFD
| Q1 26 | 0.7% | 2.3% | ||
| Q4 25 | — | 2.3% | ||
| Q3 25 | 1.5% | 2.3% | ||
| Q2 25 | 0.5% | 2.1% | ||
| Q1 25 | 0.3% | 2.1% | ||
| Q4 24 | 1.0% | 2.1% | ||
| Q3 24 | 0.6% | 2.8% | ||
| Q2 24 | 0.4% | — |
现金转化率ACMSFD
| Q1 26 | 0.94× | — | ||
| Q4 25 | — | 2.87× | ||
| Q3 25 | 1.63× | 0.05× | ||
| Q2 25 | 2.17× | 1.46× | ||
| Q1 25 | 1.33× | -0.74× | ||
| Q4 24 | 0.90× | — | ||
| Q3 24 | 1.73× | — | ||
| Q2 24 | 2.17× | — |
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
SFD
| Packaged Meats | $2.1B | 57% |
| Other | $863.0M | 23% |
| Hog Production | $769.0M | 20% |
| inter-segment sales eliminations | $19.0M | 1% |
