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埃森哲（ACN）与KLA Corporation（KLAC）财务数据对比。点击上方公司名可切换其他公司
埃森哲的季度营收约是KLA Corporation的5.5倍（$18.0B vs $3.3B）。KLA Corporation净利率更高（34.7% vs 10.1%，领先24.6%）。埃森哲同比增速更快（8.3% vs 7.2%）。埃森哲自由现金流更多（$3.7B vs $1.3B）。过去两年KLA Corporation的营收复合增速更高（18.2% vs 4.7%）
埃森哲是总部位于爱尔兰都柏林的科技咨询企业，成立于1989年，业务覆盖全球120个国家和地区，面向各行业客户提供信息技术、管理咨询等专业服务，助力企业优化运营效率、实现数字化升级。
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。
ACN vs KLAC — 直观对比
营收规模更大
ACN
是对方的5.5倍
$3.3B
营收增速更快
ACN
高出1.2%
7.2%
净利率更高
KLAC
高出24.6%
10.1%
自由现金流更多
ACN
多$2.4B
$1.3B
两年增速更快
KLAC
近两年复合增速
4.7%
损益表 — Q2 2026 vs Q2 2026
| 指标 | | |
|---|---|---|
| 营收 | $18.0B | $3.3B |
| 净利润 | $1.8B | $1.1B |
| 毛利率 | 30.3% | 61.4% |
| 营业利润率 | 13.8% | — |
| 净利率 | 10.1% | 34.7% |
| 营收同比 | 8.3% | 7.2% |
| 净利润同比 | 2.1% | 39.0% |
| 每股收益（稀释后） | $2.93 | $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ACNKLAC
| Q1 26 | $18.0B | — | ||
| Q4 25 | $18.7B | $3.3B | ||
| Q3 25 | $17.6B | $3.2B | ||
| Q2 25 | $17.7B | $3.2B | ||
| Q1 25 | $16.7B | $3.1B | ||
| Q4 24 | $17.7B | $3.1B | ||
| Q3 24 | $16.4B | $2.8B | ||
| Q2 24 | $16.5B | $2.6B |
净利润ACNKLAC
| Q1 26 | $1.8B | — | ||
| Q4 25 | $2.2B | $1.1B | ||
| Q3 25 | $1.4B | $1.1B | ||
| Q2 25 | $2.2B | $1.2B | ||
| Q1 25 | $1.8B | $1.1B | ||
| Q4 24 | $2.3B | $824.5M | ||
| Q3 24 | $1.7B | $945.9M | ||
| Q2 24 | $1.9B | $836.4M |
毛利率ACNKLAC
| Q1 26 | 30.3% | — | ||
| Q4 25 | 33.1% | 61.4% | ||
| Q3 25 | 31.9% | 61.3% | ||
| Q2 25 | 32.9% | 62.0% | ||
| Q1 25 | 29.9% | 61.6% | ||
| Q4 24 | 32.9% | 60.3% | ||
| Q3 24 | 32.5% | 59.6% | ||
| Q2 24 | 33.4% | 60.7% |
营业利润率ACNKLAC
| Q1 26 | 13.8% | — | ||
| Q4 25 | 15.3% | — | ||
| Q3 25 | 11.6% | — | ||
| Q2 25 | 16.8% | 41.9% | ||
| Q1 25 | 13.5% | 41.3% | ||
| Q4 24 | 16.7% | 31.6% | ||
| Q3 24 | 14.3% | 38.0% | ||
| Q2 24 | 16.0% | 36.8% |
净利率ACNKLAC
| Q1 26 | 10.1% | — | ||
| Q4 25 | 11.8% | 34.7% | ||
| Q3 25 | 8.0% | 34.9% | ||
| Q2 25 | 12.4% | 37.9% | ||
| Q1 25 | 10.7% | 35.5% | ||
| Q4 24 | 12.9% | 26.8% | ||
| Q3 24 | 10.3% | 33.3% | ||
| Q2 24 | 11.7% | 32.6% |
每股收益（稀释后）ACNKLAC
| Q1 26 | $2.93 | — | ||
| Q4 25 | $3.54 | $8.68 | ||
| Q3 25 | $2.25 | $8.47 | ||
| Q2 25 | $3.49 | $9.04 | ||
| Q1 25 | $2.82 | $8.16 | ||
| Q4 24 | $3.59 | $6.16 | ||
| Q3 24 | $2.67 | $7.01 | ||
| Q2 24 | $3.04 | $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 | $9.4B | $2.5B |
| 总债务越低越好 | $5.0B | $5.9B |
| 股东权益账面价值 | $31.2B | $5.5B |
| 总资产 | $67.1B | $16.7B |
| 负债/权益比越低杠杆越低 | 0.16× | 1.08× |
8季度趋势，按日历期对齐
现金及短期投资ACNKLAC
| Q1 26 | $9.4B | — | ||
| Q4 25 | $9.7B | $2.5B | ||
| Q3 25 | $11.5B | $1.9B | ||
| Q2 25 | $9.6B | $2.1B | ||
| Q1 25 | $8.5B | $1.9B | ||
| Q4 24 | $8.3B | $1.8B | ||
| Q3 24 | $5.0B | $2.0B | ||
| Q2 24 | $5.5B | $2.0B |
总债务ACNKLAC
| Q1 26 | $5.0B | — | ||
| Q4 25 | $5.0B | $5.9B | ||
| Q3 25 | $5.0B | $5.9B | ||
| Q2 25 | $5.0B | $5.9B | ||
| Q1 25 | $5.0B | $5.9B | ||
| Q4 24 | $5.0B | $5.9B | ||
| Q3 24 | $78.6M | $5.9B | ||
| Q2 24 | $68.9M | $5.9B |
股东权益ACNKLAC
| Q1 26 | $31.2B | — | ||
| Q4 25 | $30.9B | $5.5B | ||
| Q3 25 | $31.2B | $5.0B | ||
| Q2 25 | $30.6B | $4.7B | ||
| Q1 25 | $29.2B | $4.0B | ||
| Q4 24 | $29.2B | $3.6B | ||
| Q3 24 | $28.3B | $3.6B | ||
| Q2 24 | $27.7B | $3.4B |
总资产ACNKLAC
| Q1 26 | $67.1B | — | ||
| Q4 25 | $64.7B | $16.7B | ||
| Q3 25 | $65.4B | $16.3B | ||
| Q2 25 | $63.4B | $16.1B | ||
| Q1 25 | $59.9B | $15.2B | ||
| Q4 24 | $59.9B | $15.0B | ||
| Q3 24 | $55.9B | $15.7B | ||
| Q2 24 | $54.1B | $15.4B |
负债/权益比ACNKLAC
| Q1 26 | 0.16× | — | ||
| Q4 25 | 0.16× | 1.08× | ||
| Q3 25 | 0.16× | 1.18× | ||
| Q2 25 | 0.16× | 1.25× | ||
| Q1 25 | 0.17× | 1.47× | ||
| Q4 24 | 0.17× | 1.64× | ||
| Q3 24 | 0.00× | 1.65× | ||
| Q2 24 | 0.00× | 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 | $3.8B | $1.4B |
| 自由现金流经营现金流 - 资本支出 | $3.7B | $1.3B |
| 自由现金流率自由现金流/营收 | 20.3% | 38.3% |
| 资本支出强度资本支出/营收 | 0.8% | 3.2% |
| 现金转化率经营现金流/净利润 | 2.09× | 1.19× |
| 过去12个月自由现金流最近4个季度 | $12.5B | $4.4B |
8季度趋势，按日历期对齐
经营现金流ACNKLAC
| Q1 26 | $3.8B | — | ||
| Q4 25 | $1.7B | $1.4B | ||
| Q3 25 | $3.9B | $1.2B | ||
| Q2 25 | $3.7B | $1.2B | ||
| Q1 25 | $2.9B | $1.1B | ||
| Q4 24 | $1.0B | $849.5M | ||
| Q3 24 | $3.4B | $995.2M | ||
| Q2 24 | $3.1B | $892.6M |
自由现金流ACNKLAC
| Q1 26 | $3.7B | — | ||
| Q4 25 | $1.5B | $1.3B | ||
| Q3 25 | $3.8B | $1.1B | ||
| Q2 25 | $3.5B | $1.1B | ||
| Q1 25 | $2.7B | $990.0M | ||
| Q4 24 | $870.3M | $757.2M | ||
| Q3 24 | $3.2B | $934.8M | ||
| Q2 24 | $3.0B | $831.9M |
自由现金流率ACNKLAC
| Q1 26 | 20.3% | — | ||
| Q4 25 | 8.0% | 38.3% | ||
| Q3 25 | 21.6% | 33.2% | ||
| Q2 25 | 19.8% | 33.5% | ||
| Q1 25 | 16.1% | 32.3% | ||
| Q4 24 | 4.9% | 24.6% | ||
| Q3 24 | 19.4% | 32.9% | ||
| Q2 24 | 18.3% | 32.4% |
资本支出强度ACNKLAC
| Q1 26 | 0.8% | — | ||
| Q4 25 | 0.8% | 3.2% | ||
| Q3 25 | 0.6% | 3.0% | ||
| Q2 25 | 1.0% | 3.2% | ||
| Q1 25 | 1.0% | 2.7% | ||
| Q4 24 | 0.9% | 3.0% | ||
| Q3 24 | 1.3% | 2.1% | ||
| Q2 24 | 0.8% | 2.4% |
现金转化率ACNKLAC
| Q1 26 | 2.09× | — | ||
| Q4 25 | 0.75× | 1.19× | ||
| Q3 25 | 2.77× | 1.04× | ||
| Q2 25 | 1.68× | 0.97× | ||
| Q1 25 | 1.60× | 0.99× | ||
| Q4 24 | 0.45× | 1.03× | ||
| Q3 24 | 2.01× | 1.05× | ||
| Q2 24 | 1.63× | 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
ACN
| Products | $5.5B | 30% |
| Health And Public Service | $3.7B | 20% |
| Financial Services Sector | $3.4B | 19% |
| Communications Media And Technology | $3.1B | 17% |
| Resources | $2.4B | 13% |
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% |
