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埃森哲（ACN）与利氏兄弟拍卖行（RBA）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利氏兄弟拍卖行的15.0倍（$18.0B vs $1.2B）。埃森哲净利率更高（10.1% vs 9.1%，领先1.0%）。埃森哲同比增速更快（8.3% vs 5.4%）。埃森哲自由现金流更多（$3.7B vs $186.5M）。过去两年利氏兄弟拍卖行的营收复合增速更高（6.3% 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。
利氏兄弟拍卖行（股票代码RBA）是全球知名的工业资产拍卖服务商，注册地位于加拿大，属公开上市企业，总部设在美国伊利诺伊州韦斯特切斯特，普通股同时在多伦多证券交易所与纽约证券交易所挂牌交易。
ACN vs RBA — 直观对比
营收规模更大
ACN
是对方的15.0倍
$1.2B
营收增速更快
ACN
高出2.9%
5.4%
净利率更高
ACN
高出1.0%
9.1%
自由现金流更多
ACN
多$3.5B
$186.5M
两年增速更快
RBA
近两年复合增速
4.7%
损益表 — Q2 2026 vs Q4 2025
| 指标 | | |
|---|---|---|
| 营收 | $18.0B | $1.2B |
| 净利润 | $1.8B | $109.7M |
| 毛利率 | 30.3% | — |
| 营业利润率 | 13.8% | 14.7% |
| 净利率 | 10.1% | 9.1% |
| 营收同比 | 8.3% | 5.4% |
| 净利润同比 | 2.1% | -7.4% |
| 每股收益（稀释后） | $2.93 | $0.53 |
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ACNRBA
| Q1 26 | $18.0B | — | ||
| Q4 25 | $18.7B | $1.2B | ||
| Q3 25 | $17.6B | $1.1B | ||
| Q2 25 | $17.7B | $1.2B | ||
| Q1 25 | $16.7B | $1.1B | ||
| Q4 24 | $17.7B | $1.1B | ||
| Q3 24 | $16.4B | $981.8M | ||
| Q2 24 | $16.5B | $1.1B |
净利润ACNRBA
| Q1 26 | $1.8B | — | ||
| Q4 25 | $2.2B | $109.7M | ||
| Q3 25 | $1.4B | $95.5M | ||
| Q2 25 | $2.2B | $109.8M | ||
| Q1 25 | $1.8B | $113.4M | ||
| Q4 24 | $2.3B | $118.5M | ||
| Q3 24 | $1.7B | $76.1M | ||
| Q2 24 | $1.9B | $111.1M |
毛利率ACNRBA
| Q1 26 | 30.3% | — | ||
| Q4 25 | 33.1% | — | ||
| Q3 25 | 31.9% | — | ||
| Q2 25 | 32.9% | — | ||
| Q1 25 | 29.9% | — | ||
| Q4 24 | 32.9% | — | ||
| Q3 24 | 32.5% | — | ||
| Q2 24 | 33.4% | — |
营业利润率ACNRBA
| Q1 26 | 13.8% | — | ||
| Q4 25 | 15.3% | 14.7% | ||
| Q3 25 | 11.6% | 14.5% | ||
| Q2 25 | 16.8% | 15.9% | ||
| Q1 25 | 13.5% | 17.1% | ||
| Q4 24 | 16.7% | 18.1% | ||
| Q3 24 | 14.3% | 15.6% | ||
| Q2 24 | 16.0% | 18.4% |
净利率ACNRBA
| Q1 26 | 10.1% | — | ||
| Q4 25 | 11.8% | 9.1% | ||
| Q3 25 | 8.0% | 8.7% | ||
| Q2 25 | 12.4% | 9.3% | ||
| Q1 25 | 10.7% | 10.2% | ||
| Q4 24 | 12.9% | 10.4% | ||
| Q3 24 | 10.3% | 7.8% | ||
| Q2 24 | 11.7% | 10.1% |
每股收益（稀释后）ACNRBA
| Q1 26 | $2.93 | — | ||
| Q4 25 | $3.54 | $0.53 | ||
| Q3 25 | $2.25 | $0.43 | ||
| Q2 25 | $3.49 | $0.53 | ||
| Q1 25 | $2.82 | $0.55 | ||
| Q4 24 | $3.59 | $0.58 | ||
| Q3 24 | $2.67 | $0.36 | ||
| Q2 24 | $3.04 | $0.54 |
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 | $531.5M |
| 总债务越低越好 | $5.0B | $2.3B |
| 股东权益账面价值 | $31.2B | $5.6B |
| 总资产 | $67.1B | $12.1B |
| 负债/权益比越低杠杆越低 | 0.16× | 0.42× |
8季度趋势，按日历期对齐
现金及短期投资ACNRBA
| Q1 26 | $9.4B | — | ||
| Q4 25 | $9.7B | $531.5M | ||
| Q3 25 | $11.5B | $674.7M | ||
| Q2 25 | $9.6B | $710.2M | ||
| Q1 25 | $8.5B | $578.1M | ||
| Q4 24 | $8.3B | $533.9M | ||
| Q3 24 | $5.0B | $650.7M | ||
| Q2 24 | $5.5B | $599.5M |
总债务ACNRBA
| Q1 26 | $5.0B | — | ||
| Q4 25 | $5.0B | $2.3B | ||
| Q3 25 | $5.0B | $2.6B | ||
| Q2 25 | $5.0B | $2.6B | ||
| Q1 25 | $5.0B | $2.6B | ||
| Q4 24 | $5.0B | $2.6B | ||
| Q3 24 | $78.6M | $2.7B | ||
| Q2 24 | $68.9M | $2.8B |
股东权益ACNRBA
| Q1 26 | $31.2B | — | ||
| Q4 25 | $30.9B | $5.6B | ||
| Q3 25 | $31.2B | $5.5B | ||
| Q2 25 | $30.6B | $5.5B | ||
| Q1 25 | $29.2B | $5.3B | ||
| Q4 24 | $29.2B | $5.2B | ||
| Q3 24 | $28.3B | $5.2B | ||
| Q2 24 | $27.7B | $5.2B |
总资产ACNRBA
| Q1 26 | $67.1B | — | ||
| Q4 25 | $64.7B | $12.1B | ||
| Q3 25 | $65.4B | $12.2B | ||
| Q2 25 | $63.4B | $12.2B | ||
| Q1 25 | $59.9B | $11.9B | ||
| Q4 24 | $59.9B | $11.8B | ||
| Q3 24 | $55.9B | $11.9B | ||
| Q2 24 | $54.1B | $12.1B |
负债/权益比ACNRBA
| Q1 26 | 0.16× | — | ||
| Q4 25 | 0.16× | 0.42× | ||
| Q3 25 | 0.16× | 0.47× | ||
| Q2 25 | 0.16× | 0.47× | ||
| Q1 25 | 0.17× | 0.50× | ||
| Q4 24 | 0.17× | 0.50× | ||
| Q3 24 | 0.00× | 0.52× | ||
| Q2 24 | 0.00× | 0.55× |
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 | $255.2M |
| 自由现金流经营现金流 - 资本支出 | $3.7B | $186.5M |
| 自由现金流率自由现金流/营收 | 20.3% | 15.5% |
| 资本支出强度资本支出/营收 | 0.8% | 5.7% |
| 现金转化率经营现金流/净利润 | 2.09× | 2.33× |
| 过去12个月自由现金流最近4个季度 | $12.5B | $719.2M |
8季度趋势，按日历期对齐
经营现金流ACNRBA
| Q1 26 | $3.8B | — | ||
| Q4 25 | $1.7B | $255.2M | ||
| Q3 25 | $3.9B | $239.7M | ||
| Q2 25 | $3.7B | $326.5M | ||
| Q1 25 | $2.9B | $156.8M | ||
| Q4 24 | $1.0B | $184.5M | ||
| Q3 24 | $3.4B | $285.4M | ||
| Q2 24 | $3.1B | $337.3M |
自由现金流ACNRBA
| Q1 26 | $3.7B | — | ||
| Q4 25 | $1.5B | $186.5M | ||
| Q3 25 | $3.8B | $188.5M | ||
| Q2 25 | $3.5B | $241.7M | ||
| Q1 25 | $2.7B | $102.5M | ||
| Q4 24 | $870.3M | $127.9M | ||
| Q3 24 | $3.2B | $248.5M | ||
| Q2 24 | $3.0B | $308.6M |
自由现金流率ACNRBA
| Q1 26 | 20.3% | — | ||
| Q4 25 | 8.0% | 15.5% | ||
| Q3 25 | 21.6% | 17.3% | ||
| Q2 25 | 19.8% | 20.4% | ||
| Q1 25 | 16.1% | 9.2% | ||
| Q4 24 | 4.9% | 11.2% | ||
| Q3 24 | 19.4% | 25.3% | ||
| Q2 24 | 18.3% | 28.2% |
资本支出强度ACNRBA
| Q1 26 | 0.8% | — | ||
| Q4 25 | 0.8% | 5.7% | ||
| Q3 25 | 0.6% | 4.7% | ||
| Q2 25 | 1.0% | 7.2% | ||
| Q1 25 | 1.0% | 4.9% | ||
| Q4 24 | 0.9% | 5.0% | ||
| Q3 24 | 1.3% | 3.8% | ||
| Q2 24 | 0.8% | 2.6% |
现金转化率ACNRBA
| Q1 26 | 2.09× | — | ||
| Q4 25 | 0.75× | 2.33× | ||
| Q3 25 | 2.77× | 2.51× | ||
| Q2 25 | 1.68× | 2.97× | ||
| Q1 25 | 1.60× | 1.38× | ||
| Q4 24 | 0.45× | 1.56× | ||
| Q3 24 | 2.01× | 3.75× | ||
| Q2 24 | 1.63× | 3.04× |
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% |
RBA
| Buyer Revenue | $577.2M | 48% |
| Seller Revenue | $255.2M | 21% |
| CA | $199.0M | 17% |
| Other | $124.7M | 10% |
| AU | $47.3M | 4% |
