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ACUITY INC. (DE)（AYI）与COHERENT CORP.（COHR）财务数据对比。点击上方公司名可切换其他公司
COHERENT CORP.的季度营收约是ACUITY INC. (DE)的1.5倍（$1.7B vs $1.1B），ACUITY INC. (DE)净利率更高（10.5% vs 8.7%，领先1.8%），ACUITY INC. (DE)同比增速更快（20.2% vs 17.5%），ACUITY INC. (DE)自由现金流更多（$114.8M vs $-95.7M），过去两年COHERENT CORP.的营收复合增速更高（18.1% vs 12.4%）
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Coherent Corp.是美国专业光学材料与半导体生产商，2023年全球员工规模达26622人。2022年原II-VI公司收购激光制造商Coherent, Inc.后更名为现名，产品广泛应用于通信、工业、医疗等众多领域。
AYI vs COHR — 直观对比
营收规模更大
COHR
是对方的1.5倍
$1.1B
营收增速更快
AYI
高出2.7%
17.5%
净利率更高
AYI
高出1.8%
8.7%
自由现金流更多
AYI
多$210.5M
$-95.7M
两年增速更快
COHR
近两年复合增速
12.4%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $1.1B | $1.7B |
| 净利润 | $120.5M | $146.7M |
| 毛利率 | 48.4% | 36.9% |
| 营业利润率 | 14.0% | 10.0% |
| 净利率 | 10.5% | 8.7% |
| 营收同比 | 20.2% | 17.5% |
| 净利润同比 | 12.9% | 41.9% |
| 每股收益（稀释后） | $3.82 | $0.76 |
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AYICOHR
| Q4 25 | $1.1B | $1.7B | ||
| Q3 25 | $1.2B | $1.6B | ||
| Q2 25 | $1.2B | $1.5B | ||
| Q1 25 | $1.0B | $1.5B | ||
| Q4 24 | $951.6M | $1.4B | ||
| Q3 24 | $1.0B | $1.3B | ||
| Q2 24 | $968.1M | $1.3B | ||
| Q1 24 | $905.9M | $1.2B |
净利润AYICOHR
| Q4 25 | $120.5M | $146.7M | ||
| Q3 25 | $114.0M | $226.3M | ||
| Q2 25 | $98.4M | $-95.6M | ||
| Q1 25 | $77.5M | $15.7M | ||
| Q4 24 | $106.7M | $103.4M | ||
| Q3 24 | $118.9M | $25.9M | ||
| Q2 24 | $113.9M | $-48.4M | ||
| Q1 24 | $89.2M | $-13.2M |
毛利率AYICOHR
| Q4 25 | 48.4% | 36.9% | ||
| Q3 25 | 48.9% | 36.6% | ||
| Q2 25 | 48.4% | 35.7% | ||
| Q1 25 | 46.5% | 35.2% | ||
| Q4 24 | 47.2% | 35.5% | ||
| Q3 24 | 47.3% | 34.1% | ||
| Q2 24 | 46.7% | 32.9% | ||
| Q1 24 | 45.5% | 30.3% |
营业利润率AYICOHR
| Q4 25 | 14.0% | 10.0% | ||
| Q3 25 | 14.9% | 13.7% | ||
| Q2 25 | 11.9% | -4.1% | ||
| Q1 25 | 11.0% | 0.7% | ||
| Q4 24 | 14.0% | 9.0% | ||
| Q3 24 | 15.2% | 1.4% | ||
| Q2 24 | 15.0% | 4.8% | ||
| Q1 24 | 13.0% | 1.8% |
净利率AYICOHR
| Q4 25 | 10.5% | 8.7% | ||
| Q3 25 | 9.4% | 14.3% | ||
| Q2 25 | 8.3% | -6.3% | ||
| Q1 25 | 7.7% | 1.0% | ||
| Q4 24 | 11.2% | 7.2% | ||
| Q3 24 | 11.5% | 1.9% | ||
| Q2 24 | 11.8% | -3.7% | ||
| Q1 24 | 9.8% | -1.1% |
每股收益（稀释后）AYICOHR
| Q4 25 | $3.82 | $0.76 | ||
| Q3 25 | $3.61 | $1.19 | ||
| Q2 25 | $3.12 | $-0.81 | ||
| Q1 25 | $2.45 | $-0.11 | ||
| Q4 24 | $3.35 | $0.44 | ||
| Q3 24 | $3.77 | $-0.04 | ||
| Q2 24 | $3.62 | $-0.52 | ||
| Q1 24 | $2.84 | $-0.29 |
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 | $376.1M | $863.7M |
| 总债务越低越好 | — | $3.4B |
| 股东权益账面价值 | $2.8B | $8.5B |
| 总资产 | $4.7B | $15.1B |
| 负债/权益比越低杠杆越低 | — | 0.39× |
8季度趋势，按日历期对齐
现金及短期投资AYICOHR
| Q4 25 | $376.1M | $863.7M | ||
| Q3 25 | $422.5M | $852.8M | ||
| Q2 25 | $371.8M | $909.2M | ||
| Q1 25 | $397.9M | $890.3M | ||
| Q4 24 | $935.6M | $917.8M | ||
| Q3 24 | $845.8M | $1.0B | ||
| Q2 24 | $699.0M | $926.0M | ||
| Q1 24 | $578.9M | $898.6M |
总债务AYICOHR
| Q4 25 | — | $3.4B | ||
| Q3 25 | — | $3.3B | ||
| Q2 25 | — | $3.7B | ||
| Q1 25 | — | $3.7B | ||
| Q4 24 | — | $3.9B | ||
| Q3 24 | — | $4.0B | ||
| Q2 24 | — | $4.1B | ||
| Q1 24 | — | $4.2B |
股东权益AYICOHR
| Q4 25 | $2.8B | $8.5B | ||
| Q3 25 | $2.7B | $5.8B | ||
| Q2 25 | $2.6B | $5.6B | ||
| Q1 25 | $2.5B | $5.4B | ||
| Q4 24 | $2.5B | $5.2B | ||
| Q3 24 | $2.4B | $5.5B | ||
| Q2 24 | $2.3B | $5.2B | ||
| Q1 24 | $2.1B | $5.3B |
总资产AYICOHR
| Q4 25 | $4.7B | $15.1B | ||
| Q3 25 | $4.8B | $14.7B | ||
| Q2 25 | $4.6B | $14.9B | ||
| Q1 25 | $4.6B | $14.4B | ||
| Q4 24 | $3.9B | $14.2B | ||
| Q3 24 | $3.8B | $14.7B | ||
| Q2 24 | $3.6B | $14.5B | ||
| Q1 24 | $3.5B | $14.5B |
负债/权益比AYICOHR
| Q4 25 | — | 0.39× | ||
| Q3 25 | — | 0.57× | ||
| Q2 25 | — | 0.65× | ||
| Q1 25 | — | 0.70× | ||
| Q4 24 | — | 0.75× | ||
| Q3 24 | — | 0.73× | ||
| Q2 24 | — | 0.79× | ||
| Q1 24 | — | 0.78× |
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 | $140.8M | $57.9M |
| 自由现金流经营现金流 - 资本支出 | $114.8M | $-95.7M |
| 自由现金流率自由现金流/营收 | 10.0% | -5.7% |
| 资本支出强度资本支出/营收 | 2.3% | 9.1% |
| 现金转化率经营现金流/净利润 | 1.17× | 0.39× |
| 过去12个月自由现金流最近4个季度 | $534.5M | $-103.6M |
8季度趋势，按日历期对齐
经营现金流AYICOHR
| Q4 25 | $140.8M | $57.9M | ||
| Q3 25 | $202.5M | $46.0M | ||
| Q2 25 | $207.3M | $130.3M | ||
| Q1 25 | $59.4M | $163.0M | ||
| Q4 24 | $132.2M | $187.4M | ||
| Q3 24 | $174.1M | $153.0M | ||
| Q2 24 | $152.5M | $162.3M | ||
| Q1 24 | $102.6M | $117.4M |
自由现金流AYICOHR
| Q4 25 | $114.8M | $-95.7M | ||
| Q3 25 | $177.7M | $-58.0M | ||
| Q2 25 | $192.3M | $-1.1M | ||
| Q1 25 | $49.7M | $51.1M | ||
| Q4 24 | $113.3M | $81.7M | ||
| Q3 24 | $151.1M | $61.0M | ||
| Q2 24 | $140.5M | $62.4M | ||
| Q1 24 | $88.2M | $24.2M |
自由现金流率AYICOHR
| Q4 25 | 10.0% | -5.7% | ||
| Q3 25 | 14.7% | -3.7% | ||
| Q2 25 | 16.3% | -0.1% | ||
| Q1 25 | 4.9% | 3.4% | ||
| Q4 24 | 11.9% | 5.7% | ||
| Q3 24 | 14.6% | 4.5% | ||
| Q2 24 | 14.5% | 4.7% | ||
| Q1 24 | 9.7% | 2.0% |
资本支出强度AYICOHR
| Q4 25 | 2.3% | 9.1% | ||
| Q3 25 | 2.1% | 6.6% | ||
| Q2 25 | 1.3% | 8.6% | ||
| Q1 25 | 1.0% | 7.5% | ||
| Q4 24 | 2.0% | 7.4% | ||
| Q3 24 | 2.2% | 6.8% | ||
| Q2 24 | 1.2% | 7.6% | ||
| Q1 24 | 1.6% | 7.7% |
现金转化率AYICOHR
| Q4 25 | 1.17× | 0.39× | ||
| Q3 25 | 1.78× | 0.20× | ||
| Q2 25 | 2.11× | — | ||
| Q1 25 | 0.77× | 10.37× | ||
| Q4 24 | 1.24× | 1.81× | ||
| Q3 24 | 1.46× | 5.91× | ||
| Q2 24 | 1.34× | — | ||
| Q1 24 | 1.15× | — |
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
AYI
| Sales Channel Through Independent Sales Network | $616.7M | 54% |
| Acuity Intelligent Spaces | $248.1M | 22% |
| QSCLLC | $95.1M | 8% |
| Sales Channel Through Direct Sales Network | $70.6M | 6% |
| Sales Channel Through Original Equipment Manufacturer And Other | $49.1M | 4% |
| Sales Channel Through Corporate Accounts Network | $40.7M | 4% |
| Sales Channel Through Retail | $40.3M | 4% |
COHR
| Datacenter And Communications Segment | $1.2B | 72% |
| Industrial Segment | $477.7M | 28% |
