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Academy Sports & Outdoors, Inc.（ASO）与EPAM Systems（EPAM）财务数据对比。点击上方公司名可切换其他公司
EPAM Systems的季度营收约是Academy Sports & Outdoors, Inc.的1.0倍（$1.4B vs $1.4B），EPAM Systems净利率更高（7.8% vs 5.2%，领先2.6%），EPAM Systems同比增速更快（12.8% vs 3.0%），EPAM Systems自由现金流更多（$268.1M vs $-13.6M），过去两年EPAM Systems的营收复合增速更高（9.9% vs -12.2%）
Academy Sports & Outdoors是美国知名的运动户外用品连锁零售商，总部位于得克萨斯州哈里斯县，临近休斯顿。品牌曾由戈奇曼家族私有运营74年，2011年被私募机构KKR收购，2020年10月于纳斯达克挂牌上市，旗下门店主营各类运动装备、户外休闲用品等品类。
EPAM Systems是总部位于美国宾夕法尼亚州纽敦的企业，核心业务涵盖软件工程服务、数字平台研发、数字产品设计三大板块，同时是MACH联盟的创始成员，在全球数字化服务赛道拥有深厚的技术积累与行业认可度。
ASO vs EPAM — 直观对比
营收规模更大
EPAM
是对方的1.0倍
$1.4B
营收增速更快
EPAM
高出9.7%
3.0%
净利率更高
EPAM
高出2.6%
5.2%
自由现金流更多
EPAM
多$281.7M
$-13.6M
两年增速更快
EPAM
近两年复合增速
-12.2%
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $1.4B | $1.4B |
| 净利润 | $71.6M | $109.4M |
| 毛利率 | 35.7% | 30.1% |
| 营业利润率 | 7.3% | 10.6% |
| 净利率 | 5.2% | 7.8% |
| 营收同比 | 3.0% | 12.8% |
| 净利润同比 | 8.8% | 5.9% |
| 每股收益（稀释后） | $1.05 | $1.97 |
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ASOEPAM
| Q4 25 | $1.4B | $1.4B | ||
| Q3 25 | $1.6B | $1.4B | ||
| Q2 25 | $1.4B | $1.4B | ||
| Q1 25 | $1.7B | $1.3B | ||
| Q4 24 | $1.3B | $1.2B | ||
| Q3 24 | $1.5B | $1.2B | ||
| Q2 24 | $1.4B | $1.1B | ||
| Q1 24 | $1.8B | $1.2B |
净利润ASOEPAM
| Q4 25 | $71.6M | $109.4M | ||
| Q3 25 | $125.4M | $106.8M | ||
| Q2 25 | $46.1M | $88.0M | ||
| Q1 25 | $133.6M | $73.5M | ||
| Q4 24 | $65.8M | $103.3M | ||
| Q3 24 | $142.6M | $136.3M | ||
| Q2 24 | $76.5M | $98.6M | ||
| Q1 24 | $168.2M | $116.2M |
毛利率ASOEPAM
| Q4 25 | 35.7% | 30.1% | ||
| Q3 25 | 36.0% | 29.5% | ||
| Q2 25 | 34.0% | 28.8% | ||
| Q1 25 | 32.2% | 26.9% | ||
| Q4 24 | 34.0% | 30.4% | ||
| Q3 24 | 36.1% | 34.6% | ||
| Q2 24 | 33.4% | 29.3% | ||
| Q1 24 | 33.3% | 28.4% |
营业利润率ASOEPAM
| Q4 25 | 7.3% | 10.6% | ||
| Q3 25 | 10.8% | 10.4% | ||
| Q2 25 | 5.1% | 9.3% | ||
| Q1 25 | 9.2% | 7.6% | ||
| Q4 24 | 6.8% | 10.9% | ||
| Q3 24 | 12.3% | 15.2% | ||
| Q2 24 | 7.5% | 10.5% | ||
| Q1 24 | 11.4% | 9.5% |
净利率ASOEPAM
| Q4 25 | 5.2% | 7.8% | ||
| Q3 25 | 7.8% | 7.7% | ||
| Q2 25 | 3.4% | 6.5% | ||
| Q1 25 | 8.0% | 5.6% | ||
| Q4 24 | 4.9% | 8.3% | ||
| Q3 24 | 9.2% | 11.7% | ||
| Q2 24 | 5.6% | 8.6% | ||
| Q1 24 | 9.4% | 10.0% |
每股收益（稀释后）ASOEPAM
| Q4 25 | $1.05 | $1.97 | ||
| Q3 25 | $1.85 | $1.91 | ||
| Q2 25 | $0.68 | $1.56 | ||
| Q1 25 | $1.85 | $1.28 | ||
| Q4 24 | $0.92 | $1.80 | ||
| Q3 24 | $1.95 | $2.37 | ||
| Q2 24 | $1.01 | $1.70 | ||
| Q1 24 | $2.19 | $1.97 |
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 | $289.5M | $1.3B |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $2.1B | $3.7B |
| 总资产 | $5.4B | $4.9B |
| 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ASOEPAM
| Q4 25 | $289.5M | $1.3B | ||
| Q3 25 | $300.9M | $1.2B | ||
| Q2 25 | $285.1M | $1.0B | ||
| Q1 25 | $288.9M | $1.2B | ||
| Q4 24 | $296.0M | $1.3B | ||
| Q3 24 | $324.6M | $2.1B | ||
| Q2 24 | $378.1M | $1.8B | ||
| Q1 24 | $347.9M | $2.0B |
股东权益ASOEPAM
| Q4 25 | $2.1B | $3.7B | ||
| Q3 25 | $2.1B | $3.7B | ||
| Q2 25 | $1.9B | $3.7B | ||
| Q1 25 | $2.0B | $3.6B | ||
| Q4 24 | $2.0B | $3.6B | ||
| Q3 24 | $2.0B | $3.6B | ||
| Q2 24 | $1.9B | $3.4B | ||
| Q1 24 | $2.0B | $3.5B |
总资产ASOEPAM
| Q4 25 | $5.4B | $4.9B | ||
| Q3 25 | $5.3B | $4.8B | ||
| Q2 25 | $5.2B | $4.7B | ||
| Q1 25 | $4.9B | $4.7B | ||
| Q4 24 | $5.1B | $4.8B | ||
| Q3 24 | $4.9B | $4.5B | ||
| Q2 24 | $4.9B | $4.2B | ||
| Q1 24 | $4.7B | $4.4B |
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 | $49.0M | $282.9M |
| 自由现金流经营现金流 - 资本支出 | $-13.6M | $268.1M |
| 自由现金流率自由现金流/营收 | -1.0% | 19.0% |
| 资本支出强度资本支出/营收 | 4.5% | 1.1% |
| 现金转化率经营现金流/净利润 | 0.68× | 2.59× |
| 过去12个月自由现金流最近4个季度 | $191.4M | $612.7M |
8季度趋势，按日历期对齐
经营现金流ASOEPAM
| Q4 25 | $49.0M | $282.9M | ||
| Q3 25 | $78.6M | $294.7M | ||
| Q2 25 | $157.5M | $53.2M | ||
| Q1 25 | $140.2M | $24.2M | ||
| Q4 24 | $96.9M | $130.3M | ||
| Q3 24 | $91.3M | $242.0M | ||
| Q2 24 | $199.7M | $57.0M | ||
| Q1 24 | $234.7M | $129.9M |
自由现金流ASOEPAM
| Q4 25 | $-13.6M | $268.1M | ||
| Q3 25 | $21.8M | $286.4M | ||
| Q2 25 | $106.6M | $43.4M | ||
| Q1 25 | $76.4M | $14.8M | ||
| Q4 24 | $34.4M | $114.5M | ||
| Q3 24 | $50.1M | $237.0M | ||
| Q2 24 | $167.4M | $52.3M | ||
| Q1 24 | $178.9M | $123.2M |
自由现金流率ASOEPAM
| Q4 25 | -1.0% | 19.0% | ||
| Q3 25 | 1.4% | 20.5% | ||
| Q2 25 | 7.9% | 3.2% | ||
| Q1 25 | 4.6% | 1.1% | ||
| Q4 24 | 2.6% | 9.2% | ||
| Q3 24 | 3.2% | 20.3% | ||
| Q2 24 | 12.3% | 4.6% | ||
| Q1 24 | 10.0% | 10.6% |
资本支出强度ASOEPAM
| Q4 25 | 4.5% | 1.1% | ||
| Q3 25 | 3.5% | 0.6% | ||
| Q2 25 | 3.8% | 0.7% | ||
| Q1 25 | 3.8% | 0.7% | ||
| Q4 24 | 4.6% | 1.3% | ||
| Q3 24 | 2.7% | 0.4% | ||
| Q2 24 | 2.4% | 0.4% | ||
| Q1 24 | 3.1% | 0.6% |
现金转化率ASOEPAM
| Q4 25 | 0.68× | 2.59× | ||
| Q3 25 | 0.63× | 2.76× | ||
| Q2 25 | 3.42× | 0.60× | ||
| Q1 25 | 1.05× | 0.33× | ||
| Q4 24 | 1.47× | 1.26× | ||
| Q3 24 | 0.64× | 1.77× | ||
| Q2 24 | 2.61× | 0.58× | ||
| Q1 24 | 1.40× | 1.12× |
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
ASO
| Outdoors | $445.1M | 32% |
| Apparel | $349.8M | 25% |
| Footwear | $292.4M | 21% |
| Sports And Recreation | $288.7M | 21% |
| Other | $7.6M | 1% |
EPAM
暂无分部数据
