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APOGEE ENTERPRISES, INC.（APOG）与Custom Truck One Source, Inc.（CTOS）财务数据对比。点击上方公司名可切换其他公司
Custom Truck One Source, Inc.的季度营收约是APOGEE ENTERPRISES, INC.的1.2倍（$422.2M vs $351.4M），APOGEE ENTERPRISES, INC.净利率更高（4.7% vs -4.2%，领先8.9%），APOGEE ENTERPRISES, INC.同比增速更快（1.6% vs -8.5%），过去两年Custom Truck One Source, Inc.的营收复合增速更高（14.8% vs 2.9%）
Apogee Enterprises是一家美国音频设备制造商，主营音频接口、模数与数模转换器、USB及iOS麦克风，同时还开发音频制作相关软件，产品广泛服务于专业录音、音乐创作等音频领域，在全球音频行业拥有较高的认可度。
Custom Truck One Source是北美领先的专用重型卡车及设备解决方案提供商，业务覆盖定制车辆制造、设备销售与租赁、售后配件供应及维保服务，主要服务基建、公用事业、建筑、能源等核心领域。
APOG vs CTOS — 直观对比
营收规模更大
CTOS
是对方的1.2倍
$351.4M
营收增速更快
APOG
高出10.1%
-8.5%
净利率更高
APOG
高出8.9%
-4.2%
两年增速更快
CTOS
近两年复合增速
2.9%
损益表 — Q4 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $351.4M | $422.2M |
| 净利润 | $16.6M | $-17.8M |
| 毛利率 | 22.4% | 20.3% |
| 营业利润率 | 7.3% | 2.9% |
| 净利率 | 4.7% | -4.2% |
| 营收同比 | 1.6% | -8.5% |
| 净利润同比 | 568.8% | -333.7% |
| 每股收益（稀释后） | $0.78 | $-0.08 |
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APOGCTOS
| Q1 26 | $351.4M | $422.2M | ||
| Q4 25 | $348.6M | $387.3M | ||
| Q3 25 | $358.2M | $359.9M | ||
| Q2 25 | $346.6M | $392.2M | ||
| Q1 25 | $345.7M | $307.1M | ||
| Q4 24 | $341.3M | $398.3M | ||
| Q3 24 | $342.4M | $337.5M | ||
| Q2 24 | $331.5M | $320.6M |
净利润APOGCTOS
| Q1 26 | $16.6M | $-17.8M | ||
| Q4 25 | $16.5M | $20.9M | ||
| Q3 25 | $23.6M | $-5.8M | ||
| Q2 25 | $-2.7M | $-28.4M | ||
| Q1 25 | $2.5M | $-17.8M | ||
| Q4 24 | $21.0M | $27.6M | ||
| Q3 24 | $30.6M | $-17.4M | ||
| Q2 24 | $31.0M | $-24.5M |
毛利率APOGCTOS
| Q1 26 | 22.4% | 20.3% | ||
| Q4 25 | 23.8% | 31.8% | ||
| Q3 25 | 23.1% | 28.0% | ||
| Q2 25 | 21.7% | 26.1% | ||
| Q1 25 | 21.6% | 27.9% | ||
| Q4 24 | 26.1% | 29.7% | ||
| Q3 24 | 28.4% | 27.2% | ||
| Q2 24 | 29.8% | 27.8% |
营业利润率APOGCTOS
| Q1 26 | 7.3% | 2.9% | ||
| Q4 25 | 7.1% | 13.4% | ||
| Q3 25 | 7.5% | 9.1% | ||
| Q2 25 | 2.0% | 7.1% | ||
| Q1 25 | 1.8% | 4.0% | ||
| Q4 24 | 8.4% | 16.9% | ||
| Q3 24 | 12.3% | 6.8% | ||
| Q2 24 | 12.5% | 5.5% |
净利率APOGCTOS
| Q1 26 | 4.7% | -4.2% | ||
| Q4 25 | 4.7% | 5.4% | ||
| Q3 25 | 6.6% | -1.6% | ||
| Q2 25 | -0.8% | -7.2% | ||
| Q1 25 | 0.7% | -5.8% | ||
| Q4 24 | 6.1% | 6.9% | ||
| Q3 24 | 8.9% | -5.2% | ||
| Q2 24 | 9.4% | -7.6% |
每股收益（稀释后）APOGCTOS
| Q1 26 | $0.78 | $-0.08 | ||
| Q4 25 | $0.77 | $0.10 | ||
| Q3 25 | $1.10 | $-0.03 | ||
| Q2 25 | $-0.13 | $-0.13 | ||
| Q1 25 | $0.12 | $-0.08 | ||
| Q4 24 | $0.96 | $0.11 | ||
| Q3 24 | $1.40 | $-0.07 | ||
| Q2 24 | $1.41 | $-0.10 |
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 | $39.5M | $6.3M |
| 总债务越低越好 | $232.3M | $25.9M |
| 股东权益账面价值 | $511.8M | $809.1M |
| 总资产 | $1.1B | $3.4B |
| 负债/权益比越低杠杆越低 | 0.45× | 0.03× |
8季度趋势，按日历期对齐
现金及短期投资APOGCTOS
| Q1 26 | $39.5M | $6.3M | ||
| Q4 25 | $41.3M | $6.3M | ||
| Q3 25 | $39.5M | $13.1M | ||
| Q2 25 | $32.8M | $5.3M | ||
| Q1 25 | $41.4M | $5.4M | ||
| Q4 24 | $43.9M | $3.8M | ||
| Q3 24 | $51.0M | $8.4M | ||
| Q2 24 | $30.4M | $8.1M |
总债务APOGCTOS
| Q1 26 | $232.3M | $25.9M | ||
| Q4 25 | — | $1.6B | ||
| Q3 25 | — | $1.6B | ||
| Q2 25 | — | $1.6B | ||
| Q1 25 | $285.0M | $1.6B | ||
| Q4 24 | — | $1.5B | ||
| Q3 24 | — | $1.6B | ||
| Q2 24 | — | $1.5B |
股东权益APOGCTOS
| Q1 26 | $511.8M | $809.1M | ||
| Q4 25 | $512.3M | $809.1M | ||
| Q3 25 | $500.2M | $784.7M | ||
| Q2 25 | $481.8M | $790.1M | ||
| Q1 25 | $487.9M | $813.4M | ||
| Q4 24 | $522.1M | $861.3M | ||
| Q3 24 | $506.4M | $837.5M | ||
| Q2 24 | $480.0M | $856.7M |
总资产APOGCTOS
| Q1 26 | $1.1B | $3.4B | ||
| Q4 25 | $1.1B | $3.4B | ||
| Q3 25 | $1.2B | $3.5B | ||
| Q2 25 | $1.2B | $3.6B | ||
| Q1 25 | $1.2B | $3.5B | ||
| Q4 24 | $1.2B | $3.5B | ||
| Q3 24 | $917.1M | $3.6B | ||
| Q2 24 | $889.0M | $3.5B |
负债/权益比APOGCTOS
| Q1 26 | 0.45× | 0.03× | ||
| Q4 25 | — | 2.03× | ||
| Q3 25 | — | 2.10× | ||
| Q2 25 | — | 2.04× | ||
| Q1 25 | 0.58× | 1.97× | ||
| Q4 24 | — | 1.77× | ||
| Q3 24 | — | 1.87× | ||
| Q2 24 | — | 1.79× |
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 | $122.5M | — |
| 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 | 7.8% | — |
| 现金转化率经营现金流/净利润 | 7.37× | — |
| 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APOGCTOS
| Q1 26 | $122.5M | — | ||
| Q4 25 | $29.3M | $47.3M | ||
| Q3 25 | $57.1M | $81.5M | ||
| Q2 25 | $-19.8M | $125.7M | ||
| Q1 25 | $30.0M | $55.6M | ||
| Q4 24 | $31.0M | $82.1M | ||
| Q3 24 | $58.7M | $16.5M | ||
| Q2 24 | $5.5M | $37.8M |
自由现金流APOGCTOS
| Q1 26 | — | — | ||
| Q4 25 | $22.9M | — | ||
| Q3 25 | $52.4M | — | ||
| Q2 25 | $-26.9M | — | ||
| Q1 25 | $19.1M | — | ||
| Q4 24 | $22.0M | — | ||
| Q3 24 | $50.2M | — | ||
| Q2 24 | $-1.8M | — |
自由现金流率APOGCTOS
| Q1 26 | — | — | ||
| Q4 25 | 6.6% | — | ||
| Q3 25 | 14.6% | — | ||
| Q2 25 | -7.8% | — | ||
| Q1 25 | 5.5% | — | ||
| Q4 24 | 6.4% | — | ||
| Q3 24 | 14.7% | — | ||
| Q2 24 | -0.5% | — |
资本支出强度APOGCTOS
| Q1 26 | 7.8% | — | ||
| Q4 25 | 1.9% | — | ||
| Q3 25 | 1.3% | — | ||
| Q2 25 | 2.1% | — | ||
| Q1 25 | 3.2% | — | ||
| Q4 24 | 2.6% | — | ||
| Q3 24 | 2.5% | — | ||
| Q2 24 | 2.2% | — |
现金转化率APOGCTOS
| Q1 26 | 7.37× | — | ||
| Q4 25 | 1.77× | 2.27× | ||
| Q3 25 | 2.41× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | 12.08× | — | ||
| Q4 24 | 1.48× | 2.98× | ||
| Q3 24 | 1.92× | — | ||
| Q2 24 | 0.18× | — |
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
APOG
| Architectural Services | $127.1M | 36% |
| Architectural Metals | $110.0M | 31% |
| Architectural Glass | $67.4M | 19% |
| Performance Surfaces | $54.3M | 15% |
CTOS
| Equipment sales | $273.9M | 65% |
| Rental revenue | $116.3M | 28% |
| Parts sales and services | $32.1M | 8% |
