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埃森哲（ACN）与力特（LFUS）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力特的30.4倍（$18.0B vs $593.9M）。埃森哲净利率更高（10.1% vs -40.8%，领先50.9%）。力特同比增速更快（12.2% vs 8.3%）。埃森哲自由现金流更多（$3.7B vs $119.7M）。过去两年力特的营收复合增速更高（5.3% 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。
力特是全球领先的电路保护、传感及控制组件制造商，主营保险丝、半导体保护器件、功率开关、传感器、断路器等产品，服务汽车、工业电子、消费电子、通信及可再生能源等领域，为全球客户提供提升设备安全可靠性的解决方案。
ACN vs LFUS — 直观对比
营收规模更大
ACN
是对方的30.4倍
$593.9M
营收增速更快
LFUS
高出3.9%
8.3%
净利率更高
ACN
高出50.9%
-40.8%
自由现金流更多
ACN
多$3.5B
$119.7M
两年增速更快
LFUS
近两年复合增速
4.7%
损益表 — Q2 2026 vs Q4 2025
| 指标 | | |
|---|---|---|
| 营收 | $18.0B | $593.9M |
| 净利润 | $1.8B | $-242.1M |
| 毛利率 | 30.3% | 38.0% |
| 营业利润率 | 13.8% | -37.5% |
| 净利率 | 10.1% | -40.8% |
| 营收同比 | 8.3% | 12.2% |
| 净利润同比 | 2.1% | -367.6% |
| 每股收益（稀释后） | $2.93 | $-9.71 |
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ACNLFUS
| Q1 26 | $18.0B | — | ||
| Q4 25 | $18.7B | $593.9M | ||
| Q3 25 | $17.6B | $624.6M | ||
| Q2 25 | $17.7B | $613.4M | ||
| Q1 25 | $16.7B | $554.3M | ||
| Q4 24 | $17.7B | $529.5M | ||
| Q3 24 | $16.4B | $567.4M | ||
| Q2 24 | $16.5B | $558.5M |
净利润ACNLFUS
| Q1 26 | $1.8B | — | ||
| Q4 25 | $2.2B | $-242.1M | ||
| Q3 25 | $1.4B | $69.5M | ||
| Q2 25 | $2.2B | $57.3M | ||
| Q1 25 | $1.8B | $43.6M | ||
| Q4 24 | $2.3B | $-51.8M | ||
| Q3 24 | $1.7B | $58.1M | ||
| Q2 24 | $1.9B | $45.5M |
毛利率ACNLFUS
| Q1 26 | 30.3% | — | ||
| Q4 25 | 33.1% | 38.0% | ||
| Q3 25 | 31.9% | 38.6% | ||
| Q2 25 | 32.9% | 37.8% | ||
| Q1 25 | 29.9% | 37.4% | ||
| Q4 24 | 32.9% | 33.4% | ||
| Q3 24 | 32.5% | 38.1% | ||
| Q2 24 | 33.4% | 37.1% |
营业利润率ACNLFUS
| Q1 26 | 13.8% | — | ||
| Q4 25 | 15.3% | -37.5% | ||
| Q3 25 | 11.6% | 15.6% | ||
| Q2 25 | 16.8% | 15.1% | ||
| Q1 25 | 13.5% | 12.7% | ||
| Q4 24 | 16.7% | -9.3% | ||
| Q3 24 | 14.3% | 15.5% | ||
| Q2 24 | 16.0% | 11.7% |
净利率ACNLFUS
| Q1 26 | 10.1% | — | ||
| Q4 25 | 11.8% | -40.8% | ||
| Q3 25 | 8.0% | 11.1% | ||
| Q2 25 | 12.4% | 9.3% | ||
| Q1 25 | 10.7% | 7.9% | ||
| Q4 24 | 12.9% | -9.8% | ||
| Q3 24 | 10.3% | 10.2% | ||
| Q2 24 | 11.7% | 8.1% |
每股收益（稀释后）ACNLFUS
| Q1 26 | $2.93 | — | ||
| Q4 25 | $3.54 | $-9.71 | ||
| Q3 25 | $2.25 | $2.77 | ||
| Q2 25 | $3.49 | $2.30 | ||
| Q1 25 | $2.82 | $1.75 | ||
| Q4 24 | $3.59 | $-2.07 | ||
| Q3 24 | $2.67 | $2.32 | ||
| Q2 24 | $3.04 | $1.82 |
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 | $563.7M |
| 总债务越低越好 | $5.0B | $802.6M |
| 股东权益账面价值 | $31.2B | $2.4B |
| 总资产 | $67.1B | $4.0B |
| 负债/权益比越低杠杆越低 | 0.16× | 0.33× |
8季度趋势，按日历期对齐
现金及短期投资ACNLFUS
| Q1 26 | $9.4B | — | ||
| Q4 25 | $9.7B | $563.7M | ||
| Q3 25 | $11.5B | $815.0M | ||
| Q2 25 | $9.6B | $685.5M | ||
| Q1 25 | $8.5B | $619.7M | ||
| Q4 24 | $8.3B | $725.9M | ||
| Q3 24 | $5.0B | $630.7M | ||
| Q2 24 | $5.5B | $562.7M |
总债务ACNLFUS
| Q1 26 | $5.0B | — | ||
| Q4 25 | $5.0B | $802.6M | ||
| Q3 25 | $5.0B | $805.8M | ||
| Q2 25 | $5.0B | $810.2M | ||
| Q1 25 | $5.0B | $805.7M | ||
| Q4 24 | $5.0B | $856.1M | ||
| Q3 24 | $78.6M | $867.7M | ||
| Q2 24 | $68.9M | $863.5M |
股东权益ACNLFUS
| Q1 26 | $31.2B | — | ||
| Q4 25 | $30.9B | $2.4B | ||
| Q3 25 | $31.2B | $2.7B | ||
| Q2 25 | $30.6B | $2.6B | ||
| Q1 25 | $29.2B | $2.5B | ||
| Q4 24 | $29.2B | $2.4B | ||
| Q3 24 | $28.3B | $2.6B | ||
| Q2 24 | $27.7B | $2.5B |
总资产ACNLFUS
| Q1 26 | $67.1B | — | ||
| Q4 25 | $64.7B | $4.0B | ||
| Q3 25 | $65.4B | $4.2B | ||
| Q2 25 | $63.4B | $4.1B | ||
| Q1 25 | $59.9B | $3.9B | ||
| Q4 24 | $59.9B | $3.9B | ||
| Q3 24 | $55.9B | $4.1B | ||
| Q2 24 | $54.1B | $3.9B |
负债/权益比ACNLFUS
| Q1 26 | 0.16× | — | ||
| Q4 25 | 0.16× | 0.33× | ||
| Q3 25 | 0.16× | 0.30× | ||
| Q2 25 | 0.16× | 0.31× | ||
| Q1 25 | 0.17× | 0.33× | ||
| Q4 24 | 0.17× | 0.35× | ||
| Q3 24 | 0.00× | 0.34× | ||
| Q2 24 | 0.00× | 0.35× |
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 | $138.7M |
| 自由现金流经营现金流 - 资本支出 | $3.7B | $119.7M |
| 自由现金流率自由现金流/营收 | 20.3% | 20.2% |
| 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× | — |
| 过去12个月自由现金流最近4个季度 | $12.5B | $366.1M |
8季度趋势，按日历期对齐
经营现金流ACNLFUS
| Q1 26 | $3.8B | — | ||
| Q4 25 | $1.7B | $138.7M | ||
| Q3 25 | $3.9B | $146.9M | ||
| Q2 25 | $3.7B | $82.5M | ||
| Q1 25 | $2.9B | $65.8M | ||
| Q4 24 | $1.0B | $160.6M | ||
| Q3 24 | $3.4B | $80.4M | ||
| Q2 24 | $3.1B | $69.4M |
自由现金流ACNLFUS
| Q1 26 | $3.7B | — | ||
| Q4 25 | $1.5B | $119.7M | ||
| Q3 25 | $3.8B | $131.2M | ||
| Q2 25 | $3.5B | $72.6M | ||
| Q1 25 | $2.7B | $42.7M | ||
| Q4 24 | $870.3M | $134.8M | ||
| Q3 24 | $3.2B | $65.0M | ||
| Q2 24 | $3.0B | $50.3M |
自由现金流率ACNLFUS
| Q1 26 | 20.3% | — | ||
| Q4 25 | 8.0% | 20.2% | ||
| Q3 25 | 21.6% | 21.0% | ||
| Q2 25 | 19.8% | 11.8% | ||
| Q1 25 | 16.1% | 7.7% | ||
| Q4 24 | 4.9% | 25.5% | ||
| Q3 24 | 19.4% | 11.5% | ||
| Q2 24 | 18.3% | 9.0% |
资本支出强度ACNLFUS
| Q1 26 | 0.8% | — | ||
| Q4 25 | 0.8% | 3.2% | ||
| Q3 25 | 0.6% | 2.5% | ||
| Q2 25 | 1.0% | 1.6% | ||
| Q1 25 | 1.0% | 4.2% | ||
| Q4 24 | 0.9% | 4.9% | ||
| Q3 24 | 1.3% | 2.7% | ||
| Q2 24 | 0.8% | 3.4% |
现金转化率ACNLFUS
| Q1 26 | 2.09× | — | ||
| Q4 25 | 0.75× | — | ||
| Q3 25 | 2.77× | 2.11× | ||
| Q2 25 | 1.68× | 1.44× | ||
| Q1 25 | 1.60× | 1.51× | ||
| Q4 24 | 0.45× | — | ||
| Q3 24 | 2.01× | 1.39× | ||
| Q2 24 | 1.63× | 1.53× |
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% |
LFUS
| Electronics Passive Products And Sensors | $174.9M | 29% |
| Electronics Semiconductor | $170.3M | 29% |
| Industrial Products | $85.0M | 14% |
| Commercial Vehicle Products | $76.2M | 13% |
| Passenger Car Products | $72.8M | 12% |
| Automotive Sensors | $14.7M | 2% |
| Dortmund Fab | $12.5M | 2% |
