vs
ARTS WAY MANUFACTURING CO INC（ARTW）与KOSS CORP（KOSS）财务数据对比。点击上方公司名可切换其他公司
ARTS WAY MANUFACTURING CO INC的季度营收约是KOSS CORP的1.8倍（$5.1M vs $2.9M），ARTS WAY MANUFACTURING CO INC净利率更高（-12.7% vs -19.8%，领先7.0%），ARTS WAY MANUFACTURING CO INC同比增速更快（-17.9% vs -19.6%），ARTS WAY MANUFACTURING CO INC自由现金流更多（$-1.0M vs $-1.1M），过去两年KOSS CORP的营收复合增速更高（4.2% vs -5.9%）
雅氏威制造是美国的生产企业，主打农业机械、模块化建筑与刀具产品，旗下拥有雅氏威、雅氏威科研、美国硬质合金刀具多个品牌，该企业曾为凯斯纽荷兰代工生产原厂离心风机。
高斯公司是一家总部位于美国威斯康星州密尔沃基的耳机生产企业，1958年推出了全球首款高保真立体声耳机，在音频耳机领域拥有深厚的技术积累与悠久的发展历史。
ARTW vs KOSS — 直观对比
营收规模更大
ARTW
是对方的1.8倍
$2.9M
营收增速更快
ARTW
高出1.7%
-19.6%
净利率更高
ARTW
高出7.0%
-19.8%
自由现金流更多
ARTW
多$30.5K
$-1.1M
两年增速更快
KOSS
近两年复合增速
-5.9%
损益表 — Q4 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $5.1M | $2.9M |
| 净利润 | $-645.5K | $-565.4K |
| 毛利率 | 18.6% | 29.0% |
| 营业利润率 | -11.2% | -35.5% |
| 净利率 | -12.7% | -19.8% |
| 营收同比 | -17.9% | -19.6% |
| 净利润同比 | -177.6% | -700.6% |
| 每股收益（稀释后） | $-0.13 | $-0.06 |
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ARTWKOSS
| Q4 25 | $5.1M | $2.9M | ||
| Q3 25 | $6.4M | $4.1M | ||
| Q2 25 | $6.3M | $3.1M | ||
| Q1 25 | $5.1M | $2.8M | ||
| Q4 24 | $6.2M | $3.6M | ||
| Q3 24 | $5.9M | $3.2M | ||
| Q2 24 | $6.7M | $2.9M | ||
| Q1 24 | $5.7M | $2.6M |
净利润ARTWKOSS
| Q4 25 | $-645.5K | $-565.4K | ||
| Q3 25 | $254.1K | $243.7K | ||
| Q2 25 | $1.5M | $-232.7K | ||
| Q1 25 | $-55.8K | $-316.7K | ||
| Q4 24 | $832.0K | $94.1K | ||
| Q3 24 | $-26.2K | $-419.5K | ||
| Q2 24 | $-33.3K | $-110.4K | ||
| Q1 24 | $-465.0K | $-313.8K |
毛利率ARTWKOSS
| Q4 25 | 18.6% | 29.0% | ||
| Q3 25 | 27.5% | 40.0% | ||
| Q2 25 | 32.5% | 36.0% | ||
| Q1 25 | 29.1% | 39.0% | ||
| Q4 24 | 36.1% | 39.5% | ||
| Q3 24 | 28.9% | 36.6% | ||
| Q2 24 | 28.3% | 40.4% | ||
| Q1 24 | 25.7% | 31.9% |
营业利润率ARTWKOSS
| Q4 25 | -11.2% | -35.5% | ||
| Q3 25 | 5.4% | -1.1% | ||
| Q2 25 | 8.1% | -14.2% | ||
| Q1 25 | 0.0% | -18.7% | ||
| Q4 24 | 8.4% | -4.0% | ||
| Q3 24 | 2.6% | -19.9% | ||
| Q2 24 | 2.5% | -11.0% | ||
| Q1 24 | -6.6% | -23.1% |
净利率ARTWKOSS
| Q4 25 | -12.7% | -19.8% | ||
| Q3 25 | 4.0% | 6.0% | ||
| Q2 25 | 23.4% | -7.5% | ||
| Q1 25 | -1.1% | -11.4% | ||
| Q4 24 | 13.5% | 2.6% | ||
| Q3 24 | -0.4% | -13.1% | ||
| Q2 24 | -0.5% | -3.8% | ||
| Q1 24 | -8.1% | -11.9% |
每股收益（稀释后）ARTWKOSS
| Q4 25 | $-0.13 | $-0.06 | ||
| Q3 25 | $0.05 | $0.03 | ||
| Q2 25 | $0.29 | $-0.02 | ||
| Q1 25 | $-0.01 | $-0.03 | ||
| Q4 24 | $0.17 | $0.01 | ||
| Q3 24 | $-0.01 | $-0.05 | ||
| Q2 24 | $-0.01 | $-0.01 | ||
| Q1 24 | $-0.09 | $-0.03 |
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 | $4.8K | $15.5M |
| 总债务越低越好 | $2.5M | — |
| 股东权益账面价值 | $13.3M | $30.3M |
| 总资产 | $22.5M | $36.8M |
| 负债/权益比越低杠杆越低 | 0.19× | — |
8季度趋势，按日历期对齐
现金及短期投资ARTWKOSS
| Q4 25 | $4.8K | $15.5M | ||
| Q3 25 | $6.0K | $16.5M | ||
| Q2 25 | $4.5K | $15.7M | ||
| Q1 25 | $4.1K | $13.0M | ||
| Q4 24 | $1.9K | $9.7M | ||
| Q3 24 | $5.1K | $11.9M | ||
| Q2 24 | $4.5K | $14.9M | ||
| Q1 24 | $2.5K | $9.9M |
总债务ARTWKOSS
| Q4 25 | $2.5M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $2.1M | — | ||
| Q3 24 | $2.7M | — | ||
| Q2 24 | $2.7M | — | ||
| Q1 24 | $2.7M | — |
股东权益ARTWKOSS
| Q4 25 | $13.3M | $30.3M | ||
| Q3 25 | $13.9M | $30.9M | ||
| Q2 25 | $13.6M | $30.6M | ||
| Q1 25 | $12.1M | $30.7M | ||
| Q4 24 | $12.1M | $31.0M | ||
| Q3 24 | $11.3M | $30.8M | ||
| Q2 24 | $11.2M | $31.1M | ||
| Q1 24 | $11.2M | $31.1M |
总资产ARTWKOSS
| Q4 25 | $22.5M | $36.8M | ||
| Q3 25 | $21.8M | $37.7M | ||
| Q2 25 | $20.9M | $37.2M | ||
| Q1 25 | $21.0M | $37.3M | ||
| Q4 24 | $21.2M | $37.4M | ||
| Q3 24 | $23.5M | $38.1M | ||
| Q2 24 | $23.2M | $37.2M | ||
| Q1 24 | $24.3M | $37.6M |
负债/权益比ARTWKOSS
| Q4 25 | 0.19× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 0.17× | — | ||
| Q3 24 | 0.24× | — | ||
| Q2 24 | 0.24× | — | ||
| Q1 24 | 0.24× | — |
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 | $-889.2K | $-760.8K |
| 自由现金流经营现金流 - 资本支出 | $-1.0M | $-1.1M |
| 自由现金流率自由现金流/营收 | -20.6% | -37.5% |
| 资本支出强度资本支出/营收 | 3.0% | 10.9% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | $-1.5M | $-546.7K |
8季度趋势，按日历期对齐
经营现金流ARTWKOSS
| Q4 25 | $-889.2K | $-760.8K | ||
| Q3 25 | $-1.3M | $762.6K | ||
| Q2 25 | $1.4M | $-534.9K | ||
| Q1 25 | $-101.8K | $370.4K | ||
| Q4 24 | $1.2M | $-252.0K | ||
| Q3 24 | $282.4K | $201.6K | ||
| Q2 24 | $1.2M | $-174.0K | ||
| Q1 24 | $-99.3K | $328.6K |
自由现金流ARTWKOSS
| Q4 25 | $-1.0M | $-1.1M | ||
| Q3 25 | $-1.5M | $761.5K | ||
| Q2 25 | $1.2M | $-541.8K | ||
| Q1 25 | $-184.5K | $306.2K | ||
| Q4 24 | $1.1M | $-314.3K | ||
| Q3 24 | $180.5K | $-155.6K | ||
| Q2 24 | $1.0M | $-174.8K | ||
| Q1 24 | $-380.4K | $269.3K |
自由现金流率ARTWKOSS
| Q4 25 | -20.6% | -37.5% | ||
| Q3 25 | -23.8% | 18.7% | ||
| Q2 25 | 19.3% | -17.6% | ||
| Q1 25 | -3.6% | 11.0% | ||
| Q4 24 | 17.6% | -8.8% | ||
| Q3 24 | 3.1% | -4.9% | ||
| Q2 24 | 15.1% | -6.0% | ||
| Q1 24 | -6.6% | 10.2% |
资本支出强度ARTWKOSS
| Q4 25 | 3.0% | 10.9% | ||
| Q3 25 | 4.1% | 0.0% | ||
| Q2 25 | 2.1% | 0.2% | ||
| Q1 25 | 1.6% | 2.3% | ||
| Q4 24 | 1.8% | 1.8% | ||
| Q3 24 | 1.7% | 11.2% | ||
| Q2 24 | 3.4% | 0.0% | ||
| Q1 24 | 4.9% | 2.3% |
现金转化率ARTWKOSS
| Q4 25 | — | — | ||
| Q3 25 | -4.99× | 3.13× | ||
| Q2 25 | 0.91× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 1.44× | -2.68× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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
ARTW
| Agricultural Products | $2.8M | 55% |
| Modular Buildings | $2.2M | 44% |
KOSS
暂无分部数据
