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APOGEE ENTERPRISES, INC.（APOG）与OSI SYSTEMS INC（OSIS）财务数据对比。点击上方公司名可切换其他公司
OSI SYSTEMS INC的季度营收约是APOGEE ENTERPRISES, INC.的1.3倍（$464.1M vs $351.4M），OSI SYSTEMS INC净利率更高（8.3% vs 4.7%，领先3.6%），OSI SYSTEMS INC同比增速更快（10.5% vs 1.6%），过去两年OSI SYSTEMS INC的营收复合增速更高（7.0% 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。
OSI系统公司是总部位于美国加利福尼亚州的企业，主营安全检测系统、医疗设备及光电器件三大业务板块，产品涵盖机场安检X光机、金属探测器、医疗监护与麻醉系统等，旗下拥有Spacelabs Healthcare、Rapiscan Systems、OSI Optoelectronics等子公司，全球员工规模约3180人。
APOG vs OSIS — 直观对比
营收规模更大
OSIS
是对方的1.3倍
$351.4M
营收增速更快
OSIS
高出8.9%
1.6%
净利率更高
OSIS
高出3.6%
4.7%
两年增速更快
OSIS
近两年复合增速
2.9%
损益表 — Q4 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $351.4M | $464.1M |
| 净利润 | $16.6M | $38.7M |
| 毛利率 | 22.4% | 32.7% |
| 营业利润率 | 7.3% | 12.7% |
| 净利率 | 4.7% | 8.3% |
| 营收同比 | 1.6% | 10.5% |
| 净利润同比 | 568.8% | 2.3% |
| 每股收益（稀释后） | $0.78 | $2.22 |
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APOGOSIS
| Q1 26 | $351.4M | — | ||
| Q4 25 | $348.6M | $464.1M | ||
| Q3 25 | $358.2M | $384.6M | ||
| Q2 25 | $346.6M | $505.0M | ||
| Q1 25 | $345.7M | $444.4M | ||
| Q4 24 | $341.3M | $419.8M | ||
| Q3 24 | $342.4M | $344.0M | ||
| Q2 24 | $331.5M | $480.9M |
净利润APOGOSIS
| Q1 26 | $16.6M | — | ||
| Q4 25 | $16.5M | $38.7M | ||
| Q3 25 | $23.6M | $20.6M | ||
| Q2 25 | $-2.7M | $52.7M | ||
| Q1 25 | $2.5M | $41.1M | ||
| Q4 24 | $21.0M | $37.8M | ||
| Q3 24 | $30.6M | $17.9M | ||
| Q2 24 | $31.0M | $44.7M |
毛利率APOGOSIS
| Q1 26 | 22.4% | — | ||
| Q4 25 | 23.8% | 32.7% | ||
| Q3 25 | 23.1% | 32.0% | ||
| Q2 25 | 21.7% | 33.3% | ||
| Q1 25 | 21.6% | 33.8% | ||
| Q4 24 | 26.1% | 35.1% | ||
| Q3 24 | 28.4% | 35.3% | ||
| Q2 24 | 29.8% | 32.1% |
营业利润率APOGOSIS
| Q1 26 | 7.3% | — | ||
| Q4 25 | 7.1% | 12.7% | ||
| Q3 25 | 7.5% | 8.6% | ||
| Q2 25 | 2.0% | 14.5% | ||
| Q1 25 | 1.8% | 12.7% | ||
| Q4 24 | 8.4% | 13.8% | ||
| Q3 24 | 12.3% | 8.8% | ||
| Q2 24 | 12.5% | 13.1% |
净利率APOGOSIS
| Q1 26 | 4.7% | — | ||
| Q4 25 | 4.7% | 8.3% | ||
| Q3 25 | 6.6% | 5.3% | ||
| Q2 25 | -0.8% | 10.4% | ||
| Q1 25 | 0.7% | 9.3% | ||
| Q4 24 | 6.1% | 9.0% | ||
| Q3 24 | 8.9% | 5.2% | ||
| Q2 24 | 9.4% | 9.3% |
每股收益（稀释后）APOGOSIS
| Q1 26 | $0.78 | — | ||
| Q4 25 | $0.77 | $2.22 | ||
| Q3 25 | $1.10 | $1.18 | ||
| Q2 25 | $-0.13 | $3.04 | ||
| Q1 25 | $0.12 | $2.40 | ||
| Q4 24 | $0.96 | $2.22 | ||
| Q3 24 | $1.40 | $1.05 | ||
| Q2 24 | $1.41 | $2.57 |
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 | $336.7M |
| 总债务越低越好 | $232.3M | $1.0B |
| 股东权益账面价值 | $511.8M | $845.5M |
| 总资产 | $1.1B | $2.5B |
| 负债/权益比越低杠杆越低 | 0.45× | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资APOGOSIS
| Q1 26 | $39.5M | — | ||
| Q4 25 | $41.3M | $336.7M | ||
| Q3 25 | $39.5M | $124.4M | ||
| Q2 25 | $32.8M | $106.4M | ||
| Q1 25 | $41.4M | $95.8M | ||
| Q4 24 | $43.9M | $101.6M | ||
| Q3 24 | $51.0M | $85.1M | ||
| Q2 24 | $30.4M | $95.4M |
总债务APOGOSIS
| Q1 26 | $232.3M | — | ||
| Q4 25 | — | $1.0B | ||
| Q3 25 | — | $442.2M | ||
| Q2 25 | — | $471.6M | ||
| Q1 25 | $285.0M | $473.2M | ||
| Q4 24 | — | $474.8M | ||
| Q3 24 | — | $476.3M | ||
| Q2 24 | — | $137.6M |
股东权益APOGOSIS
| Q1 26 | $511.8M | — | ||
| Q4 25 | $512.3M | $845.5M | ||
| Q3 25 | $500.2M | $946.0M | ||
| Q2 25 | $481.8M | $951.1M | ||
| Q1 25 | $487.9M | $879.3M | ||
| Q4 24 | $522.1M | $825.8M | ||
| Q3 24 | $506.4M | $786.5M | ||
| Q2 24 | $480.0M | $863.5M |
总资产APOGOSIS
| Q1 26 | $1.1B | — | ||
| Q4 25 | $1.1B | $2.5B | ||
| Q3 25 | $1.2B | $2.3B | ||
| Q2 25 | $1.2B | $2.2B | ||
| Q1 25 | $1.2B | $2.1B | ||
| Q4 24 | $1.2B | $2.1B | ||
| Q3 24 | $917.1M | $2.1B | ||
| Q2 24 | $889.0M | $1.9B |
负债/权益比APOGOSIS
| Q1 26 | 0.45× | — | ||
| Q4 25 | — | 1.19× | ||
| Q3 25 | — | 0.47× | ||
| Q2 25 | — | 0.50× | ||
| Q1 25 | 0.58× | 0.54× | ||
| Q4 24 | — | 0.57× | ||
| Q3 24 | — | 0.61× | ||
| Q2 24 | — | 0.16× |
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 | $62.2M |
| 自由现金流经营现金流 - 资本支出 | — | $55.5M |
| 自由现金流率自由现金流/营收 | — | 12.0% |
| 资本支出强度资本支出/营收 | 7.8% | 1.4% |
| 现金转化率经营现金流/净利润 | 7.37× | 1.61× |
| 过去12个月自由现金流最近4个季度 | — | $137.2M |
8季度趋势，按日历期对齐
经营现金流APOGOSIS
| Q1 26 | $122.5M | — | ||
| Q4 25 | $29.3M | $62.2M | ||
| Q3 25 | $57.1M | $17.1M | ||
| Q2 25 | $-19.8M | $562.0K | ||
| Q1 25 | $30.0M | $81.6M | ||
| Q4 24 | $31.0M | $52.5M | ||
| Q3 24 | $58.7M | $-37.2M | ||
| Q2 24 | $5.5M | $-29.0M |
自由现金流APOGOSIS
| Q1 26 | — | — | ||
| Q4 25 | $22.9M | $55.5M | ||
| Q3 25 | $52.4M | $10.1M | ||
| Q2 25 | $-26.9M | $-5.6M | ||
| Q1 25 | $19.1M | $77.1M | ||
| Q4 24 | $22.0M | $47.1M | ||
| Q3 24 | $50.2M | $-44.9M | ||
| Q2 24 | $-1.8M | $-37.5M |
自由现金流率APOGOSIS
| Q1 26 | — | — | ||
| Q4 25 | 6.6% | 12.0% | ||
| Q3 25 | 14.6% | 2.6% | ||
| Q2 25 | -7.8% | -1.1% | ||
| Q1 25 | 5.5% | 17.4% | ||
| Q4 24 | 6.4% | 11.2% | ||
| Q3 24 | 14.7% | -13.0% | ||
| Q2 24 | -0.5% | -7.8% |
资本支出强度APOGOSIS
| Q1 26 | 7.8% | — | ||
| Q4 25 | 1.9% | 1.4% | ||
| Q3 25 | 1.3% | 1.8% | ||
| Q2 25 | 2.1% | 1.2% | ||
| Q1 25 | 3.2% | 1.0% | ||
| Q4 24 | 2.6% | 1.3% | ||
| Q3 24 | 2.5% | 2.2% | ||
| Q2 24 | 2.2% | 1.8% |
现金转化率APOGOSIS
| Q1 26 | 7.37× | — | ||
| Q4 25 | 1.77× | 1.61× | ||
| Q3 25 | 2.41× | 0.83× | ||
| Q2 25 | — | 0.01× | ||
| Q1 25 | 12.08× | 1.98× | ||
| Q4 24 | 1.48× | 1.39× | ||
| Q3 24 | 1.92× | -2.07× | ||
| Q2 24 | 0.18× | -0.65× |
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% |
OSIS
| Security Division | $334.7M | 72% |
| Optoelectronics And Manufacturing Division | $92.8M | 20% |
| Healthcare Division | $36.5M | 8% |
