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A.O.史密斯（AOS）与Coda Octopus Group, Inc.（CODA）财务数据对比。点击上方公司名可切换其他公司
A.O.史密斯的季度营收约是Coda Octopus Group, Inc.的125.5倍（$912.5M vs $7.3M）。Coda Octopus Group, Inc.净利率更高（14.1% vs 13.7%，领先0.4%）。Coda Octopus Group, Inc.同比增速更快（43.8% vs 0.0%）。A.O.史密斯自由现金流更多（$165.5M vs $2.5M）。过去两年Coda Octopus Group, Inc.的营收复合增速更高（27.7% vs -3.4%）
A.O.史密斯是美国知名的家用及商用热水器、锅炉生产商，也是北美规模最大的热水器制造销售商，在亚洲市场还供应水处理和净化产品。公司在全球共有27个站点，包括北美5座生产基地，以及位于印度班加罗尔、中国南京、荷兰费尔德霍芬的工厂。
科达（CODA）曾是一家总部位于英国的中型国际金融软件企业，创立于1979年，2008年被荷兰企业软件供应商Unit4收购。该公司主打面向财务总监与财务部门开发、销售并落地各类企业业务软件系统，产品涵盖会计核算、采购类财务管理系统，以及报表、合并类财务分析工具等。
AOS vs CODA — 直观对比
营收规模更大
AOS
是对方的125.5倍
$7.3M
营收增速更快
CODA
高出43.8%
0.0%
净利率更高
CODA
高出0.4%
13.7%
自由现金流更多
AOS
多$163.0M
$2.5M
两年增速更快
CODA
近两年复合增速
-3.4%
损益表 — Q4 2025 vs Q4 2025
| 指标 | | |
|---|---|---|
| 营收 | $912.5M | $7.3M |
| 净利润 | $125.4M | $1.0M |
| 毛利率 | 38.4% | 67.6% |
| 营业利润率 | 17.9% | 19.3% |
| 净利率 | 13.7% | 14.1% |
| 营收同比 | 0.0% | 43.8% |
| 净利润同比 | 14.3% | 214.3% |
| 每股收益（稀释后） | $0.89 | $0.10 |
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AOSCODA
| Q4 25 | $912.5M | $7.3M | ||
| Q3 25 | $942.5M | $7.1M | ||
| Q2 25 | $1.0B | $7.0M | ||
| Q1 25 | $963.9M | $5.2M | ||
| Q4 24 | $912.4M | $5.1M | ||
| Q3 24 | $902.6M | $5.5M | ||
| Q2 24 | $1.0B | $5.3M | ||
| Q1 24 | $978.8M | $4.5M |
净利润AOSCODA
| Q4 25 | $125.4M | $1.0M | ||
| Q3 25 | $132.0M | $1.3M | ||
| Q2 25 | $152.2M | $908.8K | ||
| Q1 25 | $136.6M | $913.0K | ||
| Q4 24 | $109.7M | $326.2K | ||
| Q3 24 | $120.1M | $1.3M | ||
| Q2 24 | $156.2M | $1.4M | ||
| Q1 24 | $147.6M | $629.9K |
毛利率AOSCODA
| Q4 25 | 38.4% | 67.6% | ||
| Q3 25 | 38.7% | 68.3% | ||
| Q2 25 | 39.3% | 64.1% | ||
| Q1 25 | 38.9% | 65.8% | ||
| Q4 24 | 37.1% | 65.3% | ||
| Q3 24 | 37.4% | 73.9% | ||
| Q2 24 | 38.7% | 70.2% | ||
| Q1 24 | 39.3% | 69.2% |
营业利润率AOSCODA
| Q4 25 | 17.9% | 19.3% | ||
| Q3 25 | 18.6% | 19.5% | ||
| Q2 25 | 20.4% | 15.5% | ||
| Q1 25 | 19.1% | 12.7% | ||
| Q4 24 | 10.1% | 5.7% | ||
| Q3 24 | 19.5% | 25.4% | ||
| Q2 24 | 21.9% | 25.4% | ||
| Q1 24 | 22.0% | 12.4% |
净利率AOSCODA
| Q4 25 | 13.7% | 14.1% | ||
| Q3 25 | 14.0% | 18.2% | ||
| Q2 25 | 15.0% | 13.0% | ||
| Q1 25 | 14.2% | 17.5% | ||
| Q4 24 | 12.0% | 6.5% | ||
| Q3 24 | 13.3% | 23.3% | ||
| Q2 24 | 15.2% | 26.6% | ||
| Q1 24 | 15.1% | 14.1% |
每股收益（稀释后）AOSCODA
| Q4 25 | $0.89 | $0.10 | ||
| Q3 25 | $0.94 | $0.11 | ||
| Q2 25 | $1.07 | $0.08 | ||
| Q1 25 | $0.95 | $0.08 | ||
| Q4 24 | $0.75 | $0.02 | ||
| Q3 24 | $0.82 | $0.11 | ||
| Q2 24 | $1.06 | $0.13 | ||
| Q1 24 | $1.00 | $0.06 |
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 | $193.2M | $28.7M |
| 总债务越低越好 | $155.0M | — |
| 股东权益账面价值 | $1.9B | $58.1M |
| 总资产 | $3.1B | $64.5M |
| 负债/权益比越低杠杆越低 | 0.08× | — |
8季度趋势，按日历期对齐
现金及短期投资AOSCODA
| Q4 25 | $193.2M | $28.7M | ||
| Q3 25 | $172.8M | $26.2M | ||
| Q2 25 | $177.9M | $24.5M | ||
| Q1 25 | $200.2M | $22.5M | ||
| Q4 24 | $276.1M | $22.5M | ||
| Q3 24 | $255.6M | $25.2M | ||
| Q2 24 | $233.3M | $23.7M | ||
| Q1 24 | $303.1M | $25.0M |
总债务AOSCODA
| Q4 25 | $155.0M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $193.2M | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益AOSCODA
| Q4 25 | $1.9B | $58.1M | ||
| Q3 25 | $1.8B | $57.3M | ||
| Q2 25 | $1.8B | $55.9M | ||
| Q1 25 | $1.9B | $53.1M | ||
| Q4 24 | $1.9B | $53.1M | ||
| Q3 24 | $1.9B | $52.8M | ||
| Q2 24 | $1.9B | $51.1M | ||
| Q1 24 | $1.9B | $50.1M |
总资产AOSCODA
| Q4 25 | $3.1B | $64.5M | ||
| Q3 25 | $3.2B | $61.9M | ||
| Q2 25 | $3.2B | $60.6M | ||
| Q1 25 | $3.3B | $56.9M | ||
| Q4 24 | $3.2B | $57.5M | ||
| Q3 24 | $3.2B | $55.9M | ||
| Q2 24 | $3.2B | $54.0M | ||
| Q1 24 | $3.2B | $53.0M |
负债/权益比AOSCODA
| Q4 25 | 0.08× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 0.10× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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 | $183.1M | $2.9M |
| 自由现金流经营现金流 - 资本支出 | $165.5M | $2.5M |
| 自由现金流率自由现金流/营收 | 18.1% | 34.9% |
| 资本支出强度资本支出/营收 | 1.9% | 5.0% |
| 现金转化率经营现金流/净利润 | 1.46× | 2.83× |
| 过去12个月自由现金流最近4个季度 | $546.0M | $6.0M |
8季度趋势，按日历期对齐
经营现金流AOSCODA
| Q4 25 | $183.1M | $2.9M | ||
| Q3 25 | $255.4M | $2.2M | ||
| Q2 25 | $139.6M | $1.5M | ||
| Q1 25 | $38.7M | $641.5K | ||
| Q4 24 | $221.9M | $2.0M | ||
| Q3 24 | $195.9M | $1.7M | ||
| Q2 24 | $57.4M | $-955.8K | ||
| Q1 24 | $106.6M | $-298.0K |
自由现金流AOSCODA
| Q4 25 | $165.5M | $2.5M | ||
| Q3 25 | $240.6M | $1.6M | ||
| Q2 25 | $122.5M | $1.4M | ||
| Q1 25 | $17.4M | $513.4K | ||
| Q4 24 | $191.3M | $1.9M | ||
| Q3 24 | $163.4M | $1.5M | ||
| Q2 24 | $34.5M | $-1.1M | ||
| Q1 24 | $84.6M | $-433.6K |
自由现金流率AOSCODA
| Q4 25 | 18.1% | 34.9% | ||
| Q3 25 | 25.5% | 22.6% | ||
| Q2 25 | 12.1% | 19.9% | ||
| Q1 25 | 1.8% | 9.9% | ||
| Q4 24 | 21.0% | 38.5% | ||
| Q3 24 | 18.1% | 28.2% | ||
| Q2 24 | 3.4% | -20.9% | ||
| Q1 24 | 8.6% | -9.7% |
资本支出强度AOSCODA
| Q4 25 | 1.9% | 5.0% | ||
| Q3 25 | 1.6% | 8.6% | ||
| Q2 25 | 1.7% | 1.0% | ||
| Q1 25 | 2.2% | 2.5% | ||
| Q4 24 | 3.4% | 0.9% | ||
| Q3 24 | 3.6% | 3.0% | ||
| Q2 24 | 2.2% | 2.9% | ||
| Q1 24 | 2.2% | 3.0% |
现金转化率AOSCODA
| Q4 25 | 1.46× | 2.83× | ||
| Q3 25 | 1.93× | 1.72× | ||
| Q2 25 | 0.92× | 1.61× | ||
| Q1 25 | 0.28× | 0.70× | ||
| Q4 24 | 2.02× | 6.11× | ||
| Q3 24 | 1.63× | 1.34× | ||
| Q2 24 | 0.37× | -0.68× | ||
| Q1 24 | 0.72× | -0.47× |
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
AOS
| North America Segment | $713.7M | 78% |
| Rest Of World | $158.3M | 17% |
| Other | $40.5M | 4% |
CODA
| Segment Reporting | $3.1M | 42% |
| Transferred At Point In Time | $1.8M | 24% |
| Precision Acoustics Limited | $1.3M | 18% |
| Other | $1.1M | 15% |
