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安靠科技（AMKR）与PENN Entertainment, Inc.（PENN）财务数据对比。点击上方公司名可切换其他公司
PENN Entertainment, Inc.的季度营收约是安靠科技的1.1倍（$1.8B vs $1.7B），安靠科技净利率更高（4.9% vs -0.2%，领先5.1%），安靠科技同比增速更快（27.5% vs 6.4%），过去两年安靠科技的营收复合增速更高（7.4% vs 3.4%）
安靠科技是全球领先的半导体封装与测试服务供应商，成立于1968年，2005年将总部从美国宾夕法尼亚州西切斯特迁至亚利桑那州，先后落脚于钱德勒和坦佩。截至2022年，集团全球员工约3.1万名，年销售额达71亿美元，为半导体行业客户提供专业的封装测试解决方案。
Penn Entertainment, Inc.（前称宾州国家博彩）是美国知名娱乐企业，业务涵盖综合娱乐运营、体育内容供给及赌场博彩服务，旗下运营好莱坞赌场、Ameristar、Boomtown等品牌，在全美20个州拥有43处经营场所，同时持有加拿大数字媒体企业Score Media and Gaming的所有权。
AMKR vs PENN — 直观对比
营收规模更大
PENN
是对方的1.1倍
$1.7B
营收增速更快
AMKR
高出21.1%
6.4%
净利率更高
AMKR
高出5.1%
-0.2%
两年增速更快
AMKR
近两年复合增速
3.4%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $1.7B | $1.8B |
| 净利润 | $83.0M | $-2.8M |
| 毛利率 | 14.2% | — |
| 营业利润率 | 5.9% | 5.5% |
| 净利率 | 4.9% | -0.2% |
| 营收同比 | 27.5% | 6.4% |
| 净利润同比 | 295.2% | 66.7% |
| 每股收益（稀释后） | $0.33 | $-0.02 |
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AMKRPENN
| Q1 26 | $1.7B | $1.8B | ||
| Q4 25 | $1.9B | $1.8B | ||
| Q3 25 | $2.0B | $1.7B | ||
| Q2 25 | $1.5B | $1.8B | ||
| Q1 25 | $1.3B | $1.7B | ||
| Q4 24 | $1.6B | $1.7B | ||
| Q3 24 | $1.9B | $1.6B | ||
| Q2 24 | $1.5B | $1.7B |
净利润AMKRPENN
| Q1 26 | $83.0M | $-2.8M | ||
| Q4 25 | $171.8M | $-72.9M | ||
| Q3 25 | $126.6M | $-864.6M | ||
| Q2 25 | $54.4M | $-17.4M | ||
| Q1 25 | $21.1M | $111.8M | ||
| Q4 24 | $105.6M | $-133.3M | ||
| Q3 24 | $122.6M | $-36.7M | ||
| Q2 24 | $66.9M | $-26.8M |
毛利率AMKRPENN
| Q1 26 | 14.2% | — | ||
| Q4 25 | 16.7% | — | ||
| Q3 25 | 14.3% | — | ||
| Q2 25 | 12.0% | — | ||
| Q1 25 | 11.9% | — | ||
| Q4 24 | 15.1% | — | ||
| Q3 24 | 14.6% | — | ||
| Q2 24 | 14.5% | — |
营业利润率AMKRPENN
| Q1 26 | 5.9% | 5.5% | ||
| Q4 25 | 9.8% | -1.0% | ||
| Q3 25 | 8.0% | -45.2% | ||
| Q2 25 | 6.1% | 4.4% | ||
| Q1 25 | 2.4% | 2.6% | ||
| Q4 24 | 8.3% | -2.9% | ||
| Q3 24 | 8.0% | 4.1% | ||
| Q2 24 | 5.6% | 4.5% |
净利率AMKRPENN
| Q1 26 | 4.9% | -0.2% | ||
| Q4 25 | 9.1% | -4.0% | ||
| Q3 25 | 6.4% | -50.3% | ||
| Q2 25 | 3.6% | -1.0% | ||
| Q1 25 | 1.6% | 6.7% | ||
| Q4 24 | 6.5% | -8.0% | ||
| Q3 24 | 6.6% | -2.2% | ||
| Q2 24 | 4.6% | -1.6% |
每股收益（稀释后）AMKRPENN
| Q1 26 | $0.33 | $-0.02 | ||
| Q4 25 | $0.68 | $-0.36 | ||
| Q3 25 | $0.51 | $-6.03 | ||
| Q2 25 | $0.22 | $-0.12 | ||
| Q1 25 | $0.09 | $0.68 | ||
| Q4 24 | $0.43 | $-0.87 | ||
| Q3 24 | $0.49 | $-0.24 | ||
| Q2 24 | $0.27 | $-0.18 |
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 | $1.8B | $708.0M |
| 总债务越低越好 | $1.3B | — |
| 股东权益账面价值 | $4.6B | — |
| 总资产 | $8.3B | — |
| 负债/权益比越低杠杆越低 | 0.28× | — |
8季度趋势，按日历期对齐
现金及短期投资AMKRPENN
| Q1 26 | $1.8B | $708.0M | ||
| Q4 25 | $2.0B | $686.6M | ||
| Q3 25 | $2.1B | $660.1M | ||
| Q2 25 | $2.0B | $671.6M | ||
| Q1 25 | $1.6B | $591.6M | ||
| Q4 24 | $1.6B | $706.6M | ||
| Q3 24 | $1.5B | $834.0M | ||
| Q2 24 | $1.5B | $877.6M |
总债务AMKRPENN
| Q1 26 | $1.3B | — | ||
| Q4 25 | — | $2.9B | ||
| Q3 25 | — | $2.9B | ||
| Q2 25 | — | $2.8B | ||
| Q1 25 | — | $2.6B | ||
| Q4 24 | — | $2.8B | ||
| Q3 24 | — | $2.8B | ||
| Q2 24 | — | $2.8B |
股东权益AMKRPENN
| Q1 26 | $4.6B | — | ||
| Q4 25 | $4.5B | $1.8B | ||
| Q3 25 | $4.3B | $2.0B | ||
| Q2 25 | $4.2B | $3.0B | ||
| Q1 25 | $4.2B | $3.0B | ||
| Q4 24 | $4.1B | $2.9B | ||
| Q3 24 | $4.2B | $3.1B | ||
| Q2 24 | $4.0B | $3.1B |
总资产AMKRPENN
| Q1 26 | $8.3B | — | ||
| Q4 25 | $8.1B | $14.3B | ||
| Q3 25 | $8.2B | $14.3B | ||
| Q2 25 | $7.7B | $15.2B | ||
| Q1 25 | $6.9B | $15.1B | ||
| Q4 24 | $6.9B | $15.3B | ||
| Q3 24 | $7.0B | $15.5B | ||
| Q2 24 | $6.9B | $15.5B |
负债/权益比AMKRPENN
| Q1 26 | 0.28× | — | ||
| Q4 25 | — | 1.58× | ||
| Q3 25 | — | 1.46× | ||
| Q2 25 | — | 0.94× | ||
| Q1 25 | — | 0.89× | ||
| Q4 24 | — | 0.98× | ||
| Q3 24 | — | 0.91× | ||
| Q2 24 | — | 0.91× |
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 | $145.1M | — |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | 29.0% | 5.3% |
| 现金转化率经营现金流/净利润 | 1.75× | — |
| 过去12个月自由现金流最近4个季度 | — | — |
8季度趋势，按日历期对齐
经营现金流AMKRPENN
| Q1 26 | $145.1M | — | ||
| Q4 25 | $644.5M | $107.2M | ||
| Q3 25 | $168.5M | $180.9M | ||
| Q2 25 | $258.5M | $178.2M | ||
| Q1 25 | $24.1M | $41.9M | ||
| Q4 24 | $537.6M | $102.9M | ||
| Q3 24 | $164.2M | $174.7M | ||
| Q2 24 | $224.8M | $150.4M |
自由现金流AMKRPENN
| Q1 26 | — | — | ||
| Q4 25 | $212.4M | $-83.2M | ||
| Q3 25 | $-77.9M | $8.2M | ||
| Q2 25 | $112.3M | $18.8M | ||
| Q1 25 | $-55.7M | $-83.3M | ||
| Q4 24 | $251.9M | $-118.1M | ||
| Q3 24 | $-31.3M | $42.6M | ||
| Q2 24 | $58.4M | $62.2M |
自由现金流率AMKRPENN
| Q1 26 | — | — | ||
| Q4 25 | 11.2% | -4.6% | ||
| Q3 25 | -3.9% | 0.5% | ||
| Q2 25 | 7.4% | 1.1% | ||
| Q1 25 | -4.2% | -5.0% | ||
| Q4 24 | 15.5% | -7.1% | ||
| Q3 24 | -1.7% | 2.6% | ||
| Q2 24 | 4.0% | 3.7% |
资本支出强度AMKRPENN
| Q1 26 | 29.0% | 5.3% | ||
| Q4 25 | 22.9% | 10.5% | ||
| Q3 25 | 12.4% | 10.1% | ||
| Q2 25 | 9.7% | 9.0% | ||
| Q1 25 | 6.0% | 7.5% | ||
| Q4 24 | 17.5% | 13.2% | ||
| Q3 24 | 10.5% | 8.1% | ||
| Q2 24 | 11.4% | 5.3% |
现金转化率AMKRPENN
| Q1 26 | 1.75× | — | ||
| Q4 25 | 3.75× | — | ||
| Q3 25 | 1.33× | — | ||
| Q2 25 | 4.75× | — | ||
| Q1 25 | 1.14× | 0.37× | ||
| Q4 24 | 5.09× | — | ||
| Q3 24 | 1.34× | — | ||
| Q2 24 | 3.36× | — |
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
AMKR
| Advanced products (1) | $1.4B | 81% |
| Mainstream products (2) | $313.0M | 19% |
PENN
| Northeast segment (1) | $687.1M | 39% |
| Interactive (5) | $290.1M | 16% |
| South segment (2) | $288.3M | 16% |
| Midwest segment (4) | $282.9M | 16% |
| West segment (3) | $129.7M | 7% |
| Other | $101.0M | 6% |
