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Assertio Holdings, Inc.（ASRT）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
Assertio Holdings, Inc.的季度营收约是VALUE LINE INC的1.6倍（$13.5M vs $8.3M），VALUE LINE INC同比增速更快（-7.7% vs -57.9%），过去两年VALUE LINE INC的营收复合增速更高（-4.1% vs -35.4%）
Assertio Therapeutics是一家美国专业制药企业，主要聚焦神经病学、疼痛以及中枢神经系统疾病领域的产品销售与推广。公司前身Depomed成立于1995年，总部位于加利福尼亚州纽瓦克，拥有多款获美国FDA批准的产品，目前在纳斯达克上市。
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。
ASRT vs VALU — 直观对比
营收规模更大
ASRT
是对方的1.6倍
$8.3M
营收增速更快
VALU
高出50.2%
-57.9%
两年增速更快
VALU
近两年复合增速
-35.4%
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $13.5M | $8.3M |
| 净利润 | — | $5.9M |
| 毛利率 | — | — |
| 营业利润率 | -86.7% | 12.1% |
| 净利率 | — | 71.4% |
| 营收同比 | -57.9% | -7.7% |
| 净利润同比 | — | 14.5% |
| 每股收益（稀释后） | $-4.54 | — |
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ASRTVALU
| Q1 26 | — | $8.3M | ||
| Q4 25 | $13.5M | $8.6M | ||
| Q3 25 | $49.5M | $8.6M | ||
| Q2 25 | $29.2M | $8.4M | ||
| Q1 25 | $26.5M | $9.0M | ||
| Q4 24 | $32.2M | $8.8M | ||
| Q3 24 | $29.2M | $8.9M | ||
| Q2 24 | $31.1M | $9.0M |
净利润ASRTVALU
| Q1 26 | — | $5.9M | ||
| Q4 25 | — | $5.7M | ||
| Q3 25 | $11.4M | $6.5M | ||
| Q2 25 | $-16.4M | $4.0M | ||
| Q1 25 | $-13.5M | $5.2M | ||
| Q4 24 | — | $5.7M | ||
| Q3 24 | $-2.9M | $5.9M | ||
| Q2 24 | $-3.7M | $4.8M |
营业利润率ASRTVALU
| Q1 26 | — | 12.1% | ||
| Q4 25 | -86.7% | 17.7% | ||
| Q3 25 | 23.2% | 17.4% | ||
| Q2 25 | -27.5% | 9.9% | ||
| Q1 25 | -50.0% | 17.4% | ||
| Q4 24 | -41.9% | 19.7% | ||
| Q3 24 | -10.4% | 20.8% | ||
| Q2 24 | -11.6% | 16.5% |
净利率ASRTVALU
| Q1 26 | — | 71.4% | ||
| Q4 25 | — | 66.4% | ||
| Q3 25 | 23.1% | 75.1% | ||
| Q2 25 | -56.0% | 47.1% | ||
| Q1 25 | -51.1% | 57.6% | ||
| Q4 24 | — | 64.3% | ||
| Q3 24 | -10.0% | 66.3% | ||
| Q2 24 | -11.8% | 53.1% |
每股收益（稀释后）ASRTVALU
| Q1 26 | — | — | ||
| Q4 25 | $-4.54 | — | ||
| Q3 25 | $0.11 | — | ||
| Q2 25 | $-0.17 | — | ||
| Q1 25 | $-0.14 | — | ||
| Q4 24 | $-3.28 | — | ||
| Q3 24 | $-0.03 | — | ||
| Q2 24 | $-0.04 | — |
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 | $63.4M | $92.5M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $94.0M | $107.8M |
| 总资产 | $267.0M | $151.0M |
| 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ASRTVALU
| Q1 26 | — | $92.5M | ||
| Q4 25 | $63.4M | $86.6M | ||
| Q3 25 | $93.4M | $33.7M | ||
| Q2 25 | $98.2M | $67.7M | ||
| Q1 25 | $87.3M | $52.8M | ||
| Q4 24 | $100.1M | $22.3M | ||
| Q3 24 | $88.6M | $30.9M | ||
| Q2 24 | $88.4M | $4.4M |
股东权益ASRTVALU
| Q1 26 | — | $107.8M | ||
| Q4 25 | $94.0M | $105.5M | ||
| Q3 25 | $105.8M | $103.0M | ||
| Q2 25 | $93.3M | $99.7M | ||
| Q1 25 | $108.5M | $99.0M | ||
| Q4 24 | $121.1M | $96.7M | ||
| Q3 24 | $130.5M | $93.9M | ||
| Q2 24 | $132.2M | $90.8M |
总资产ASRTVALU
| Q1 26 | — | $151.0M | ||
| Q4 25 | $267.0M | $147.9M | ||
| Q3 25 | $319.8M | $148.2M | ||
| Q2 25 | $273.8M | $144.5M | ||
| Q1 25 | $286.4M | $143.6M | ||
| Q4 24 | $284.7M | $140.0M | ||
| Q3 24 | $276.0M | $138.6M | ||
| Q2 24 | $279.4M | $136.0M |
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 | $-30.0M | $5.3M |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | 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 | — | — |
8季度趋势，按日历期对齐
经营现金流ASRTVALU
| Q1 26 | — | $5.3M | ||
| Q4 25 | $-30.0M | $3.0M | ||
| Q3 25 | $-4.8M | $5.6M | ||
| Q2 25 | $19.1M | $20.2M | ||
| Q1 25 | $-12.5M | $6.9M | ||
| Q4 24 | $11.5M | $3.1M | ||
| Q3 24 | $-35.0K | $4.8M | ||
| Q2 24 | $7.4M | $17.9M |
自由现金流ASRTVALU
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $20.1M | ||
| Q1 25 | — | $6.8M | ||
| Q4 24 | — | $3.0M | ||
| Q3 24 | — | $4.8M | ||
| Q2 24 | — | $17.9M |
自由现金流率ASRTVALU
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 239.2% | ||
| Q1 25 | — | 75.3% | ||
| Q4 24 | — | 34.1% | ||
| Q3 24 | — | 53.7% | ||
| Q2 24 | — | 199.0% |
资本支出强度ASRTVALU
| Q1 26 | — | 0.0% | ||
| Q4 25 | — | 0.0% | ||
| Q3 25 | — | 0.0% | ||
| Q2 25 | — | 2.1% | ||
| Q1 25 | — | 1.2% | ||
| Q4 24 | — | 0.7% | ||
| Q3 24 | 0.0% | 0.0% | ||
| Q2 24 | — | 0.2% |
现金转化率ASRTVALU
| Q1 26 | — | 0.89× | ||
| Q4 25 | — | 0.52× | ||
| Q3 25 | -0.42× | 0.86× | ||
| Q2 25 | — | 5.12× | ||
| Q1 25 | — | 1.33× | ||
| Q4 24 | — | 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
ASRT
| Products | $12.8M | 95% |
| Other | $719.0K | 5% |
VALU
暂无分部数据
