vs
ACRES Commercial Realty Corp.（ACR）与LIGHTPATH TECHNOLOGIES INC（LPTH）财务数据对比。点击上方公司名可切换其他公司
ACRES Commercial Realty Corp.的季度营收约是LIGHTPATH TECHNOLOGIES INC的1.2倍（$20.0M vs $16.4M），ACRES Commercial Realty Corp.净利率更高（31.6% vs -57.5%，领先89.1%），LIGHTPATH TECHNOLOGIES INC同比增速更快（120.2% vs -6.5%），过去两年LIGHTPATH TECHNOLOGIES INC的营收复合增速更高（45.7% vs 3.3%）
皮拉马尔地产是一家印度房地产企业，2012年成立，总部位于印度孟买，隶属于皮拉马尔集团。公司专注于住宅及商业地产开发，目前在手开发项目总规模约达1500万平方英尺，知名项目包括Piramal Aranya、Piramal Mahalaxmi等。
LightPath Technologies Inc是一家精密光学组件及组件生产商，主营非球面透镜、红外光学器件、光纤产品等，服务工业自动化、航空航天、国防、医疗成像、电信等领域的全球客户，提供标准及定制化光学解决方案。
ACR vs LPTH — 直观对比
营收规模更大
ACR
是对方的1.2倍
$16.4M
营收增速更快
LPTH
高出126.7%
-6.5%
净利率更高
ACR
高出89.1%
-57.5%
两年增速更快
LPTH
近两年复合增速
3.3%
损益表 — Q4 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $20.0M | $16.4M |
| 净利润 | $6.3M | $-9.4M |
| 毛利率 | — | 36.8% |
| 营业利润率 | 30.8% | -52.6% |
| 净利率 | 31.6% | -57.5% |
| 营收同比 | -6.5% | 120.2% |
| 净利润同比 | -32.0% | -260.1% |
| 每股收益（稀释后） | $-0.41 | $-0.20 |
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ACRLPTH
| Q4 25 | $20.0M | $16.4M | ||
| Q3 25 | $21.0M | $15.1M | ||
| Q2 25 | $21.9M | $12.2M | ||
| Q1 25 | $17.0M | $9.2M | ||
| Q4 24 | $21.4M | $7.4M | ||
| Q3 24 | $22.4M | $8.4M | ||
| Q2 24 | $20.9M | $8.6M | ||
| Q1 24 | $18.8M | $7.7M |
净利润ACRLPTH
| Q4 25 | $6.3M | $-9.4M | ||
| Q3 25 | $18.0M | $-2.9M | ||
| Q2 25 | $4.3M | $-7.1M | ||
| Q1 25 | $-730.0K | $-3.6M | ||
| Q4 24 | $9.3M | $-2.6M | ||
| Q3 24 | $8.1M | $-1.6M | ||
| Q2 24 | $6.4M | $-2.4M | ||
| Q1 24 | $4.9M | $-2.6M |
毛利率ACRLPTH
| Q4 25 | — | 36.8% | ||
| Q3 25 | — | 29.8% | ||
| Q2 25 | — | 22.0% | ||
| Q1 25 | — | 29.1% | ||
| Q4 24 | — | 26.0% | ||
| Q3 24 | — | 33.9% | ||
| Q2 24 | — | 29.2% | ||
| Q1 24 | — | 20.9% |
营业利润率ACRLPTH
| Q4 25 | 30.8% | -52.6% | ||
| Q3 25 | 85.8% | -16.6% | ||
| Q2 25 | 19.8% | -38.0% | ||
| Q1 25 | -3.8% | -36.3% | ||
| Q4 24 | 43.4% | -33.5% | ||
| Q3 24 | 36.4% | -16.4% | ||
| Q2 24 | 30.8% | -25.6% | ||
| Q1 24 | 26.2% | -33.6% |
净利率ACRLPTH
| Q4 25 | 31.6% | -57.5% | ||
| Q3 25 | 85.8% | -19.2% | ||
| Q2 25 | 19.8% | -57.8% | ||
| Q1 25 | -4.3% | -39.1% | ||
| Q4 24 | 43.5% | -35.2% | ||
| Q3 24 | 36.0% | -19.3% | ||
| Q2 24 | 30.6% | -27.3% | ||
| Q1 24 | 26.2% | -33.7% |
每股收益（稀释后）ACRLPTH
| Q4 25 | $-0.41 | $-0.20 | ||
| Q3 25 | $1.34 | $-0.07 | ||
| Q2 25 | $-0.10 | $0.19 | ||
| Q1 25 | $-0.80 | $-0.44 | ||
| Q4 24 | $0.51 | $-0.07 | ||
| Q3 24 | $0.36 | $-0.04 | ||
| Q2 24 | $0.21 | $-0.15 | ||
| Q1 24 | $0.07 | $-0.07 |
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 | $83.8M | $73.6M |
| 总债务越低越好 | $1.6B | — |
| 股东权益账面价值 | $420.8M | $77.9M |
| 总资产 | $2.2B | $148.6M |
| 负债/权益比越低杠杆越低 | 3.68× | — |
8季度趋势，按日历期对齐
现金及短期投资ACRLPTH
| Q4 25 | $83.8M | $73.6M | ||
| Q3 25 | $40.9M | — | ||
| Q2 25 | $42.7M | $4.9M | ||
| Q1 25 | $66.0M | — | ||
| Q4 24 | $56.7M | — | ||
| Q3 24 | $70.1M | — | ||
| Q2 24 | $89.6M | — | ||
| Q1 24 | $84.6M | — |
总债务ACRLPTH
| Q4 25 | $1.6B | — | ||
| Q3 25 | $1.2B | — | ||
| Q2 25 | $1.3B | — | ||
| Q1 25 | $1.3B | — | ||
| Q4 24 | $1.4B | — | ||
| Q3 24 | $1.5B | — | ||
| Q2 24 | $1.6B | $535.0K | ||
| Q1 24 | $1.6B | $599.4K |
股东权益ACRLPTH
| Q4 25 | $420.8M | $77.9M | ||
| Q3 25 | $432.9M | $21.4M | ||
| Q2 25 | $425.3M | $15.6M | ||
| Q1 25 | $430.1M | $15.7M | ||
| Q4 24 | $439.1M | $26.7M | ||
| Q3 24 | $436.3M | $29.4M | ||
| Q2 24 | $434.0M | $30.2M | ||
| Q1 24 | $432.8M | $31.7M |
总资产ACRLPTH
| Q4 25 | $2.2B | $148.6M | ||
| Q3 25 | $1.7B | $87.3M | ||
| Q2 25 | $1.8B | $81.5M | ||
| Q1 25 | $1.8B | $81.4M | ||
| Q4 24 | $1.9B | $45.8M | ||
| Q3 24 | $2.0B | $48.4M | ||
| Q2 24 | $2.1B | $48.1M | ||
| Q1 24 | $2.1B | $49.7M |
负债/权益比ACRLPTH
| Q4 25 | 3.68× | — | ||
| Q3 25 | 2.76× | — | ||
| Q2 25 | 3.10× | — | ||
| Q1 25 | 2.97× | — | ||
| Q4 24 | 3.12× | — | ||
| Q3 24 | 3.43× | — | ||
| Q2 24 | 3.67× | 0.02× | ||
| Q1 24 | 3.79× | 0.02× |
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 | $4.1M | $2.8M |
| 自由现金流经营现金流 - 资本支出 | — | $2.0M |
| 自由现金流率自由现金流/营收 | — | 12.0% |
| 资本支出强度资本支出/营收 | — | 5.3% |
| 现金转化率经营现金流/净利润 | 0.65× | — |
| 过去12个月自由现金流最近4个季度 | — | $-6.3M |
8季度趋势，按日历期对齐
经营现金流ACRLPTH
| Q4 25 | $4.1M | $2.8M | ||
| Q3 25 | $-9.4M | $-1.1M | ||
| Q2 25 | $11.8M | $-2.6M | ||
| Q1 25 | $-4.6M | $-3.2M | ||
| Q4 24 | $19.4M | $-737.4K | ||
| Q3 24 | $8.4M | $-1.7M | ||
| Q2 24 | $6.9M | $64.7K | ||
| Q1 24 | $3.3M | $-394.2K |
自由现金流ACRLPTH
| Q4 25 | — | $2.0M | ||
| Q3 25 | — | $-1.2M | ||
| Q2 25 | — | $-3.3M | ||
| Q1 25 | — | $-3.7M | ||
| Q4 24 | — | $-817.8K | ||
| Q3 24 | — | $-1.8M | ||
| Q2 24 | — | $-225.5K | ||
| Q1 24 | — | $-802.5K |
自由现金流率ACRLPTH
| Q4 25 | — | 12.0% | ||
| Q3 25 | — | -8.1% | ||
| Q2 25 | — | -27.3% | ||
| Q1 25 | — | -40.0% | ||
| Q4 24 | — | -11.0% | ||
| Q3 24 | — | -21.2% | ||
| Q2 24 | — | -2.6% | ||
| Q1 24 | — | -10.4% |
资本支出强度ACRLPTH
| Q4 25 | — | 5.3% | ||
| Q3 25 | — | 0.5% | ||
| Q2 25 | — | 5.6% | ||
| Q1 25 | — | 4.6% | ||
| Q4 24 | — | 1.1% | ||
| Q3 24 | — | 0.9% | ||
| Q2 24 | — | 3.4% | ||
| Q1 24 | — | 5.3% |
现金转化率ACRLPTH
| Q4 25 | 0.65× | — | ||
| Q3 25 | -0.52× | — | ||
| Q2 25 | 2.72× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 2.08× | — | ||
| Q3 24 | 1.05× | — | ||
| Q2 24 | 1.07× | — | ||
| Q1 24 | 0.68× | — |
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
ACR
| Other | $10.8M | 54% |
| Pacmulti JVLLC | $5.2M | 26% |
| Mccallum Jv Llc | $2.5M | 12% |
| Office Complex | $1.5M | 7% |
LPTH
| Other | $7.9M | 48% |
| Infrared Components | $5.0M | 31% |
| Visible Components | $3.4M | 21% |
