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ACME UNITED CORP（ACU）与PUMA BIOTECHNOLOGY, INC.（PBYI）财务数据对比。点击上方公司名可切换其他公司
PUMA BIOTECHNOLOGY, INC.的季度营收约是ACME UNITED CORP的1.4倍（$75.5M vs $52.3M），PUMA BIOTECHNOLOGY, INC.同比增速更快（27.7% vs 13.8%），过去两年PUMA BIOTECHNOLOGY, INC.的营收复合增速更高（31.3% vs -2.9%）
埃克米联合公司（Acme United Corporation）是面向校园、家居、办公、五金及工业领域的切削工具、测量工具与安全防护用品供应商，行业历史悠久，其前身可追溯至1867年成立的合伙企业，1873年在康涅狄格州完成法人注册，目前在美国纽约泛欧美交所挂牌上市，股票代码为ACU。
彪马生物技术是一家公开上市的生物制药企业，总部位于美国加利福尼亚州洛杉矶，专注于创新药物研发相关业务，在生物制药领域开展研发与商业化运营。
ACU vs PBYI — 直观对比
营收规模更大
PBYI
是对方的1.4倍
$52.3M
营收增速更快
PBYI
高出13.9%
13.8%
两年增速更快
PBYI
近两年复合增速
-2.9%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $52.3M | $75.5M |
| 净利润 | $985.0K | — |
| 毛利率 | 39.7% | 69.3% |
| 营业利润率 | 3.3% | 22.7% |
| 净利率 | 1.9% | — |
| 营收同比 | 13.8% | 27.7% |
| 净利润同比 | -40.4% | — |
| 每股收益（稀释后） | $0.24 | $0.26 |
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ACUPBYI
| Q1 26 | $52.3M | — | ||
| Q4 25 | $47.5M | $75.5M | ||
| Q3 25 | $49.1M | $54.5M | ||
| Q2 25 | $54.0M | $52.4M | ||
| Q1 25 | $46.0M | $46.0M | ||
| Q4 24 | $45.9M | $59.1M | ||
| Q3 24 | $48.2M | $80.5M | ||
| Q2 24 | $55.4M | $47.1M |
净利润ACUPBYI
| Q1 26 | $985.0K | — | ||
| Q4 25 | $1.9M | — | ||
| Q3 25 | $1.9M | $8.8M | ||
| Q2 25 | $4.8M | $5.9M | ||
| Q1 25 | $1.7M | $3.0M | ||
| Q4 24 | $1.7M | — | ||
| Q3 24 | $2.2M | $20.3M | ||
| Q2 24 | $4.5M | $-4.5M |
毛利率ACUPBYI
| Q1 26 | 39.7% | — | ||
| Q4 25 | 38.2% | 69.3% | ||
| Q3 25 | 39.1% | 77.7% | ||
| Q2 25 | 41.0% | 76.5% | ||
| Q1 25 | 39.0% | 77.1% | ||
| Q4 24 | 38.7% | 76.4% | ||
| Q3 24 | 38.5% | 63.9% | ||
| Q2 24 | 40.8% | 77.4% |
营业利润率ACUPBYI
| Q1 26 | 3.3% | — | ||
| Q4 25 | 6.1% | 22.7% | ||
| Q3 25 | 6.1% | 17.6% | ||
| Q2 25 | 11.8% | 12.7% | ||
| Q1 25 | 5.3% | 8.7% | ||
| Q4 24 | 5.0% | 22.6% | ||
| Q3 24 | 6.1% | 27.4% | ||
| Q2 24 | 11.5% | -4.6% |
净利率ACUPBYI
| Q1 26 | 1.9% | — | ||
| Q4 25 | 3.9% | — | ||
| Q3 25 | 3.9% | 16.2% | ||
| Q2 25 | 8.8% | 11.2% | ||
| Q1 25 | 3.6% | 6.5% | ||
| Q4 24 | 3.7% | — | ||
| Q3 24 | 4.6% | 25.2% | ||
| Q2 24 | 8.0% | -9.6% |
每股收益（稀释后）ACUPBYI
| Q1 26 | $0.24 | — | ||
| Q4 25 | $0.46 | $0.26 | ||
| Q3 25 | $0.46 | $0.17 | ||
| Q2 25 | $1.16 | $0.12 | ||
| Q1 25 | $0.41 | $0.06 | ||
| Q4 24 | $0.43 | $0.40 | ||
| Q3 24 | $0.54 | $0.41 | ||
| Q2 24 | $1.09 | $-0.09 |
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 | $4.2M | $97.5M |
| 总债务越低越好 | $33.0M | $22.7M |
| 股东权益账面价值 | $116.7M | $130.3M |
| 总资产 | $195.2M | $216.3M |
| 负债/权益比越低杠杆越低 | 0.28× | 0.17× |
8季度趋势，按日历期对齐
现金及短期投资ACUPBYI
| Q1 26 | $4.2M | — | ||
| Q4 25 | $3.6M | $97.5M | ||
| Q3 25 | $5.1M | $94.4M | ||
| Q2 25 | $3.6M | $96.0M | ||
| Q1 25 | $3.4M | $93.2M | ||
| Q4 24 | $6.4M | $101.0M | ||
| Q3 24 | $5.7M | $96.7M | ||
| Q2 24 | $3.8M | $96.8M |
总债务ACUPBYI
| Q1 26 | $33.0M | — | ||
| Q4 25 | — | $22.7M | ||
| Q3 25 | — | $34.0M | ||
| Q2 25 | — | $45.3M | ||
| Q1 25 | — | $56.7M | ||
| Q4 24 | — | $68.0M | ||
| Q3 24 | — | $79.3M | ||
| Q2 24 | — | $90.7M |
股东权益ACUPBYI
| Q1 26 | $116.7M | — | ||
| Q4 25 | $117.6M | $130.3M | ||
| Q3 25 | $115.8M | $115.3M | ||
| Q2 25 | $113.7M | $104.7M | ||
| Q1 25 | $108.3M | $97.1M | ||
| Q4 24 | $107.0M | $92.1M | ||
| Q3 24 | $106.3M | $71.1M | ||
| Q2 24 | $104.0M | $48.5M |
总资产ACUPBYI
| Q1 26 | $195.2M | — | ||
| Q4 25 | $171.0M | $216.3M | ||
| Q3 25 | $173.0M | $202.9M | ||
| Q2 25 | $170.9M | $194.9M | ||
| Q1 25 | $163.0M | $196.2M | ||
| Q4 24 | $162.2M | $213.3M | ||
| Q3 24 | $165.5M | $220.7M | ||
| Q2 24 | $173.5M | $205.0M |
负债/权益比ACUPBYI
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 0.17× | ||
| Q3 25 | — | 0.30× | ||
| Q2 25 | — | 0.43× | ||
| Q1 25 | — | 0.58× | ||
| Q4 24 | — | 0.74× | ||
| Q3 24 | — | 1.12× | ||
| Q2 24 | — | 1.87× |
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 | — | $14.4M |
| 自由现金流经营现金流 - 资本支出 | — | $14.4M |
| 自由现金流率自由现金流/营收 | — | 19.1% |
| 资本支出强度资本支出/营收 | — | 0.0% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | — | $41.7M |
8季度趋势，按日历期对齐
经营现金流ACUPBYI
| Q1 26 | — | — | ||
| Q4 25 | $8.2M | $14.4M | ||
| Q3 25 | $7.1M | $9.7M | ||
| Q2 25 | $6.3M | $14.1M | ||
| Q1 25 | $-3.3M | $3.6M | ||
| Q4 24 | $6.4M | $15.6M | ||
| Q3 24 | $8.9M | $11.0M | ||
| Q2 24 | $6.9M | $1.0M |
自由现金流ACUPBYI
| Q1 26 | — | — | ||
| Q4 25 | $7.3M | $14.4M | ||
| Q3 25 | $301.0K | $9.7M | ||
| Q2 25 | $4.7M | $14.1M | ||
| Q1 25 | $-4.7M | $3.6M | ||
| Q4 24 | $4.7M | $15.6M | ||
| Q3 24 | $7.5M | $11.0M | ||
| Q2 24 | $4.4M | $1.0M |
自由现金流率ACUPBYI
| Q1 26 | — | — | ||
| Q4 25 | 15.3% | 19.1% | ||
| Q3 25 | 0.6% | 17.7% | ||
| Q2 25 | 8.7% | 26.8% | ||
| Q1 25 | -10.2% | 7.7% | ||
| Q4 24 | 10.2% | 26.4% | ||
| Q3 24 | 15.6% | 13.7% | ||
| Q2 24 | 8.0% | 2.1% |
资本支出强度ACUPBYI
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 0.0% | ||
| Q3 25 | 13.8% | 0.0% | ||
| Q2 25 | 3.0% | 0.0% | ||
| Q1 25 | 2.9% | 0.1% | ||
| Q4 24 | 3.7% | 0.0% | ||
| Q3 24 | 2.8% | 0.0% | ||
| Q2 24 | 4.5% | 0.0% |
现金转化率ACUPBYI
| Q1 26 | — | — | ||
| Q4 25 | 4.34× | — | ||
| Q3 25 | 3.72× | 1.10× | ||
| Q2 25 | 1.33× | 2.41× | ||
| Q1 25 | -2.02× | 1.21× | ||
| Q4 24 | 3.73× | — | ||
| Q3 24 | 3.99× | 0.54× | ||
| Q2 24 | 1.55× | — |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
