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ARTS WAY MANUFACTURING CO INC（ARTW）与VALUE LINE INC（VALU）财务数据对比。点击上方公司名可切换其他公司
VALUE LINE INC的季度营收约是ARTS WAY MANUFACTURING CO INC的1.6倍（$8.3M vs $5.1M），VALUE LINE INC净利率更高（71.4% vs -12.7%，领先84.2%），VALUE LINE INC同比增速更快（-7.7% vs -17.9%），过去两年VALUE LINE INC的营收复合增速更高（-4.1% 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。
价值线公司是一家总部位于纽约的上市投资研究与金融出版企业，由阿诺德·伯恩哈德于1931年创立。该公司最为人熟知的业务是出版《价值线投资调查》，这份股票分析刊物跟踪覆盖约1700只上市个股的行情与研究。
ARTW vs VALU — 直观对比
营收规模更大
VALU
是对方的1.6倍
$5.1M
营收增速更快
VALU
高出10.2%
-17.9%
净利率更高
VALU
高出84.2%
-12.7%
两年增速更快
VALU
近两年复合增速
-5.9%
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $5.1M | $8.3M |
| 净利润 | $-645.5K | $5.9M |
| 毛利率 | 18.6% | — |
| 营业利润率 | -11.2% | 12.1% |
| 净利率 | -12.7% | 71.4% |
| 营收同比 | -17.9% | -7.7% |
| 净利润同比 | -177.6% | 14.5% |
| 每股收益（稀释后） | $-0.13 | — |
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ARTWVALU
| Q1 26 | — | $8.3M | ||
| Q4 25 | $5.1M | $8.6M | ||
| Q3 25 | $6.4M | $8.6M | ||
| Q2 25 | $6.3M | $8.4M | ||
| Q1 25 | $5.1M | $9.0M | ||
| Q4 24 | $6.2M | $8.8M | ||
| Q3 24 | $5.9M | $8.9M | ||
| Q2 24 | $6.7M | $9.0M |
净利润ARTWVALU
| Q1 26 | — | $5.9M | ||
| Q4 25 | $-645.5K | $5.7M | ||
| Q3 25 | $254.1K | $6.5M | ||
| Q2 25 | $1.5M | $4.0M | ||
| Q1 25 | $-55.8K | $5.2M | ||
| Q4 24 | $832.0K | $5.7M | ||
| Q3 24 | $-26.2K | $5.9M | ||
| Q2 24 | $-33.3K | $4.8M |
毛利率ARTWVALU
| Q1 26 | — | — | ||
| Q4 25 | 18.6% | — | ||
| Q3 25 | 27.5% | — | ||
| Q2 25 | 32.5% | — | ||
| Q1 25 | 29.1% | — | ||
| Q4 24 | 36.1% | — | ||
| Q3 24 | 28.9% | — | ||
| Q2 24 | 28.3% | — |
营业利润率ARTWVALU
| Q1 26 | — | 12.1% | ||
| Q4 25 | -11.2% | 17.7% | ||
| Q3 25 | 5.4% | 17.4% | ||
| Q2 25 | 8.1% | 9.9% | ||
| Q1 25 | 0.0% | 17.4% | ||
| Q4 24 | 8.4% | 19.7% | ||
| Q3 24 | 2.6% | 20.8% | ||
| Q2 24 | 2.5% | 16.5% |
净利率ARTWVALU
| Q1 26 | — | 71.4% | ||
| Q4 25 | -12.7% | 66.4% | ||
| Q3 25 | 4.0% | 75.1% | ||
| Q2 25 | 23.4% | 47.1% | ||
| Q1 25 | -1.1% | 57.6% | ||
| Q4 24 | 13.5% | 64.3% | ||
| Q3 24 | -0.4% | 66.3% | ||
| Q2 24 | -0.5% | 53.1% |
每股收益（稀释后）ARTWVALU
| Q1 26 | — | — | ||
| Q4 25 | $-0.13 | — | ||
| Q3 25 | $0.05 | — | ||
| Q2 25 | $0.29 | — | ||
| Q1 25 | $-0.01 | — | ||
| Q4 24 | $0.17 | — | ||
| Q3 24 | $-0.01 | — | ||
| Q2 24 | $-0.01 | — |
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 | $92.5M |
| 总债务越低越好 | $2.5M | — |
| 股东权益账面价值 | $13.3M | $107.8M |
| 总资产 | $22.5M | $151.0M |
| 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ARTWVALU
| Q1 26 | — | $92.5M | ||
| Q4 25 | $4.8K | $86.6M | ||
| Q3 25 | $6.0K | $33.7M | ||
| Q2 25 | $4.5K | $67.7M | ||
| Q1 25 | $4.1K | $52.8M | ||
| Q4 24 | $1.9K | $22.3M | ||
| Q3 24 | $5.1K | $30.9M | ||
| Q2 24 | $4.5K | $4.4M |
总债务ARTWVALU
| Q1 26 | — | — | ||
| Q4 25 | $2.5M | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $2.1M | — | ||
| Q3 24 | $2.7M | — | ||
| Q2 24 | $2.7M | — |
股东权益ARTWVALU
| Q1 26 | — | $107.8M | ||
| Q4 25 | $13.3M | $105.5M | ||
| Q3 25 | $13.9M | $103.0M | ||
| Q2 25 | $13.6M | $99.7M | ||
| Q1 25 | $12.1M | $99.0M | ||
| Q4 24 | $12.1M | $96.7M | ||
| Q3 24 | $11.3M | $93.9M | ||
| Q2 24 | $11.2M | $90.8M |
总资产ARTWVALU
| Q1 26 | — | $151.0M | ||
| Q4 25 | $22.5M | $147.9M | ||
| Q3 25 | $21.8M | $148.2M | ||
| Q2 25 | $20.9M | $144.5M | ||
| Q1 25 | $21.0M | $143.6M | ||
| Q4 24 | $21.2M | $140.0M | ||
| Q3 24 | $23.5M | $138.6M | ||
| Q2 24 | $23.2M | $136.0M |
负债/权益比ARTWVALU
| Q1 26 | — | — | ||
| Q4 25 | 0.19× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 0.17× | — | ||
| Q3 24 | 0.24× | — | ||
| Q2 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 | $5.3M |
| 自由现金流经营现金流 - 资本支出 | $-1.0M | — |
| 自由现金流率自由现金流/营收 | -20.6% | — |
| 资本支出强度资本支出/营收 | 3.0% | 0.0% |
| 现金转化率经营现金流/净利润 | — | 0.89× |
| 过去12个月自由现金流最近4个季度 | $-1.5M | — |
8季度趋势，按日历期对齐
经营现金流ARTWVALU
| Q1 26 | — | $5.3M | ||
| Q4 25 | $-889.2K | $3.0M | ||
| Q3 25 | $-1.3M | $5.6M | ||
| Q2 25 | $1.4M | $20.2M | ||
| Q1 25 | $-101.8K | $6.9M | ||
| Q4 24 | $1.2M | $3.1M | ||
| Q3 24 | $282.4K | $4.8M | ||
| Q2 24 | $1.2M | $17.9M |
自由现金流ARTWVALU
| Q1 26 | — | — | ||
| Q4 25 | $-1.0M | — | ||
| Q3 25 | $-1.5M | — | ||
| Q2 25 | $1.2M | $20.1M | ||
| Q1 25 | $-184.5K | $6.8M | ||
| Q4 24 | $1.1M | $3.0M | ||
| Q3 24 | $180.5K | $4.8M | ||
| Q2 24 | $1.0M | $17.9M |
自由现金流率ARTWVALU
| Q1 26 | — | — | ||
| Q4 25 | -20.6% | — | ||
| Q3 25 | -23.8% | — | ||
| Q2 25 | 19.3% | 239.2% | ||
| Q1 25 | -3.6% | 75.3% | ||
| Q4 24 | 17.6% | 34.1% | ||
| Q3 24 | 3.1% | 53.7% | ||
| Q2 24 | 15.1% | 199.0% |
资本支出强度ARTWVALU
| Q1 26 | — | 0.0% | ||
| Q4 25 | 3.0% | 0.0% | ||
| Q3 25 | 4.1% | 0.0% | ||
| Q2 25 | 2.1% | 2.1% | ||
| Q1 25 | 1.6% | 1.2% | ||
| Q4 24 | 1.8% | 0.7% | ||
| Q3 24 | 1.7% | 0.0% | ||
| Q2 24 | 3.4% | 0.2% |
现金转化率ARTWVALU
| Q1 26 | — | 0.89× | ||
| Q4 25 | — | 0.52× | ||
| Q3 25 | -4.99× | 0.86× | ||
| Q2 25 | 0.91× | 5.12× | ||
| Q1 25 | — | 1.33× | ||
| Q4 24 | 1.44× | 0.54× | ||
| Q3 24 | — | 0.81× | ||
| Q2 24 | — | 3.75× |
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% |
VALU
暂无分部数据
