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APOGEE ENTERPRISES, INC.（APOG）与西蒙地产集团（ELS）财务数据对比。点击上方公司名可切换其他公司
西蒙地产集团的季度营收约是APOGEE ENTERPRISES, INC.的1.1倍（$397.6M vs $348.6M），西蒙地产集团同比增速更快（6.3% vs 2.1%），过去两年西蒙地产集团的营收复合增速更高（2.3% vs -1.9%）
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。
西蒙地产集团是美国头部房地产投资信托企业，投资范围涵盖购物中心、奥特莱斯及社区生活中心等商业地产业态，是美国规模最大的购物中心持有方，总部位于印第安纳州印第安纳波利斯，截至2024年12月末共持有232处物业权益。
APOG vs ELS — 直观对比
营收规模更大
ELS
是对方的1.1倍
$348.6M
营收增速更快
ELS
高出4.2%
2.1%
两年增速更快
ELS
近两年复合增速
-1.9%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $348.6M | $397.6M |
| 净利润 | $16.5M | — |
| 毛利率 | 23.8% | — |
| 营业利润率 | 7.1% | — |
| 净利率 | 4.7% | — |
| 营收同比 | 2.1% | 6.3% |
| 净利润同比 | -21.2% | — |
| 每股收益（稀释后） | $0.77 | $0.56 |
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APOGELS
| Q1 26 | — | $397.6M | ||
| Q4 25 | $348.6M | $373.9M | ||
| Q3 25 | $358.2M | $393.3M | ||
| Q2 25 | $346.6M | $376.9M | ||
| Q1 25 | $345.7M | $387.3M | ||
| Q4 24 | $341.3M | $372.3M | ||
| Q3 24 | $342.4M | $387.3M | ||
| Q2 24 | $331.5M | $380.0M |
净利润APOGELS
| Q1 26 | — | — | ||
| Q4 25 | $16.5M | $103.8M | ||
| Q3 25 | $23.6M | $100.4M | ||
| Q2 25 | $-2.7M | $83.5M | ||
| Q1 25 | $2.5M | $114.4M | ||
| Q4 24 | $21.0M | $100.6M | ||
| Q3 24 | $30.6M | $86.9M | ||
| Q2 24 | $31.0M | $82.1M |
毛利率APOGELS
| Q1 26 | — | — | ||
| Q4 25 | 23.8% | — | ||
| Q3 25 | 23.1% | — | ||
| Q2 25 | 21.7% | — | ||
| Q1 25 | 21.6% | — | ||
| Q4 24 | 26.1% | — | ||
| Q3 24 | 28.4% | — | ||
| Q2 24 | 29.8% | — |
营业利润率APOGELS
| Q1 26 | — | — | ||
| Q4 25 | 7.1% | 26.5% | ||
| Q3 25 | 7.5% | 25.1% | ||
| Q2 25 | 2.0% | 22.3% | ||
| Q1 25 | 1.8% | 28.3% | ||
| Q4 24 | 8.4% | 27.2% | ||
| Q3 24 | 12.3% | 21.4% | ||
| Q2 24 | 12.5% | 21.5% |
净利率APOGELS
| Q1 26 | — | — | ||
| Q4 25 | 4.7% | 27.8% | ||
| Q3 25 | 6.6% | 25.5% | ||
| Q2 25 | -0.8% | 22.2% | ||
| Q1 25 | 0.7% | 29.5% | ||
| Q4 24 | 6.1% | 27.0% | ||
| Q3 24 | 8.9% | 22.4% | ||
| Q2 24 | 9.4% | 21.6% |
每股收益（稀释后）APOGELS
| Q1 26 | — | $0.56 | ||
| Q4 25 | $0.77 | $0.52 | ||
| Q3 25 | $1.10 | $0.50 | ||
| Q2 25 | $-0.13 | $0.42 | ||
| Q1 25 | $0.12 | $0.57 | ||
| Q4 24 | $0.96 | $0.51 | ||
| Q3 24 | $1.40 | $0.44 | ||
| Q2 24 | $1.41 | $0.42 |
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 | $41.3M | — |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $512.3M | $1.8B |
| 总资产 | $1.1B | $5.7M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资APOGELS
| Q1 26 | — | — | ||
| Q4 25 | $41.3M | — | ||
| Q3 25 | $39.5M | — | ||
| Q2 25 | $32.8M | — | ||
| Q1 25 | $41.4M | — | ||
| Q4 24 | $43.9M | — | ||
| Q3 24 | $51.0M | — | ||
| Q2 24 | $30.4M | — |
总债务APOGELS
| Q1 26 | — | — | ||
| Q4 25 | — | $3.3B | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | $285.0M | — | ||
| Q4 24 | — | $3.2B | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益APOGELS
| Q1 26 | — | $1.8B | ||
| Q4 25 | $512.3M | $1.8B | ||
| Q3 25 | $500.2M | $1.8B | ||
| Q2 25 | $481.8M | $1.7B | ||
| Q1 25 | $487.9M | $1.7B | ||
| Q4 24 | $522.1M | $1.7B | ||
| Q3 24 | $506.4M | $1.4B | ||
| Q2 24 | $480.0M | $1.4B |
总资产APOGELS
| Q1 26 | — | $5.7M | ||
| Q4 25 | $1.1B | $5.7B | ||
| Q3 25 | $1.2B | $5.7B | ||
| Q2 25 | $1.2B | $5.7B | ||
| Q1 25 | $1.2B | $5.6B | ||
| Q4 24 | $1.2B | $5.6B | ||
| Q3 24 | $917.1M | $5.6B | ||
| Q2 24 | $889.0M | $5.6B |
负债/权益比APOGELS
| Q1 26 | — | — | ||
| Q4 25 | — | 1.91× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | 0.58× | — | ||
| Q4 24 | — | 1.84× | ||
| Q3 24 | — | — | ||
| Q2 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 | $29.3M | — |
| 自由现金流经营现金流 - 资本支出 | $22.9M | — |
| 自由现金流率自由现金流/营收 | 6.6% | — |
| 资本支出强度资本支出/营收 | 1.9% | — |
| 现金转化率经营现金流/净利润 | 1.77× | — |
| 过去12个月自由现金流最近4个季度 | $67.4M | — |
8季度趋势，按日历期对齐
经营现金流APOGELS
| Q1 26 | — | — | ||
| Q4 25 | $29.3M | $571.1M | ||
| Q3 25 | $57.1M | $147.0M | ||
| Q2 25 | $-19.8M | $131.3M | ||
| Q1 25 | $30.0M | $193.4M | ||
| Q4 24 | $31.0M | $596.7M | ||
| Q3 24 | $58.7M | $149.5M | ||
| Q2 24 | $5.5M | $143.1M |
自由现金流APOGELS
| Q1 26 | — | — | ||
| Q4 25 | $22.9M | $334.1M | ||
| Q3 25 | $52.4M | $75.7M | ||
| Q2 25 | $-26.9M | $71.8M | ||
| Q1 25 | $19.1M | $148.2M | ||
| Q4 24 | $22.0M | $355.4M | ||
| Q3 24 | $50.2M | $91.1M | ||
| Q2 24 | $-1.8M | $80.6M |
自由现金流率APOGELS
| Q1 26 | — | — | ||
| Q4 25 | 6.6% | 89.4% | ||
| Q3 25 | 14.6% | 19.3% | ||
| Q2 25 | -7.8% | 19.1% | ||
| Q1 25 | 5.5% | 38.3% | ||
| Q4 24 | 6.4% | 95.5% | ||
| Q3 24 | 14.7% | 23.5% | ||
| Q2 24 | -0.5% | 21.2% |
资本支出强度APOGELS
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | 63.4% | ||
| Q3 25 | 1.3% | 18.1% | ||
| Q2 25 | 2.1% | 15.8% | ||
| Q1 25 | 3.2% | 11.7% | ||
| Q4 24 | 2.6% | 64.8% | ||
| Q3 24 | 2.5% | 15.1% | ||
| Q2 24 | 2.2% | 16.5% |
现金转化率APOGELS
| Q1 26 | — | — | ||
| Q4 25 | 1.77× | 5.50× | ||
| Q3 25 | 2.41× | 1.46× | ||
| Q2 25 | — | 1.57× | ||
| Q1 25 | 12.08× | 1.69× | ||
| Q4 24 | 1.48× | 5.93× | ||
| Q3 24 | 1.92× | 1.72× | ||
| Q2 24 | 0.18× | 1.74× |
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
| Transferred At Point In Time | $163.0M | 47% |
| Architectural Services Segment | $105.2M | 30% |
| Performance Surfaces | $53.0M | 15% |
| UW Interco LLC | $27.9M | 8% |
ELS
| Rental income | $339.0M | 85% |
| Other | $37.2M | 9% |
| Annual membership subscriptions | $18.3M | 5% |
| Membership upgrade revenue | $3.1M | 1% |
