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ACUITY INC. (DE)（AYI）与德纳（DAN）财务数据对比。点击上方公司名可切换其他公司
德纳的季度营收约是ACUITY INC. (DE)的1.1倍（$1.3B vs $1.1B），ACUITY INC. (DE)净利率更高（10.5% vs -3.9%，领先14.4%），ACUITY INC. (DE)同比增速更快（20.2% vs -44.5%），德纳自由现金流更多（$345.0M vs $114.8M），过去两年ACUITY INC. (DE)的营收复合增速更高（12.4% vs -31.2%）
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德纳（Dana Inc.）是美国知名汽车零部件供应商，创立于1904年，总部位于俄亥俄州莫米。公司为传统燃油车、混合动力车及电动车提供车桥、传动轴，以及电驱动、热管理、密封、数字设备等产品，服务于轻型车、商用车市场，业务遍及33个国家，员工近2.8万人，2022年销售额达102亿美元，位列财富世界500强。
AYI vs DAN — 直观对比
营收规模更大
DAN
是对方的1.1倍
$1.1B
营收增速更快
AYI
高出64.7%
-44.5%
净利率更高
AYI
高出14.4%
-3.9%
自由现金流更多
DAN
多$230.2M
$114.8M
两年增速更快
AYI
近两年复合增速
-31.2%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $1.1B | $1.3B |
| 净利润 | $120.5M | $-50.0M |
| 毛利率 | 48.4% | 6.0% |
| 营业利润率 | 14.0% | -0.2% |
| 净利率 | 10.5% | -3.9% |
| 营收同比 | 20.2% | -44.5% |
| 净利润同比 | 12.9% | 37.5% |
| 每股收益（稀释后） | $3.82 | $-0.36 |
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AYIDAN
| Q4 25 | $1.1B | $1.3B | ||
| Q3 25 | $1.2B | $1.9B | ||
| Q2 25 | $1.2B | $1.9B | ||
| Q1 25 | $1.0B | $2.4B | ||
| Q4 24 | $951.6M | $2.3B | ||
| Q3 24 | $1.0B | $2.5B | ||
| Q2 24 | $968.1M | $2.7B | ||
| Q1 24 | $905.9M | $2.7B |
净利润AYIDAN
| Q4 25 | $120.5M | $-50.0M | ||
| Q3 25 | $114.0M | $83.0M | ||
| Q2 25 | $98.4M | $27.0M | ||
| Q1 25 | $77.5M | $25.0M | ||
| Q4 24 | $106.7M | $-80.0M | ||
| Q3 24 | $118.9M | $4.0M | ||
| Q2 24 | $113.9M | $16.0M | ||
| Q1 24 | $89.2M | $3.0M |
毛利率AYIDAN
| Q4 25 | 48.4% | 6.0% | ||
| Q3 25 | 48.9% | 8.7% | ||
| Q2 25 | 48.4% | 7.1% | ||
| Q1 25 | 46.5% | 9.4% | ||
| Q4 24 | 47.2% | 5.7% | ||
| Q3 24 | 47.3% | 9.9% | ||
| Q2 24 | 46.7% | 9.3% | ||
| Q1 24 | 45.5% | 8.9% |
营业利润率AYIDAN
| Q4 25 | 14.0% | -0.2% | ||
| Q3 25 | 14.9% | 2.8% | ||
| Q2 25 | 11.9% | 0.8% | ||
| Q1 25 | 11.0% | 3.1% | ||
| Q4 24 | 14.0% | -1.5% | ||
| Q3 24 | 15.2% | 3.6% | ||
| Q2 24 | 15.0% | 3.8% | ||
| Q1 24 | 13.0% | 2.6% |
净利率AYIDAN
| Q4 25 | 10.5% | -3.9% | ||
| Q3 25 | 9.4% | 4.3% | ||
| Q2 25 | 8.3% | 1.4% | ||
| Q1 25 | 7.7% | 1.1% | ||
| Q4 24 | 11.2% | -3.4% | ||
| Q3 24 | 11.5% | 0.2% | ||
| Q2 24 | 11.8% | 0.6% | ||
| Q1 24 | 9.8% | 0.1% |
每股收益（稀释后）AYIDAN
| Q4 25 | $3.82 | $-0.36 | ||
| Q3 25 | $3.61 | $0.64 | ||
| Q2 25 | $3.12 | $0.19 | ||
| Q1 25 | $2.45 | $0.17 | ||
| Q4 24 | $3.35 | $-0.55 | ||
| Q3 24 | $3.77 | $0.03 | ||
| Q2 24 | $3.62 | $0.11 | ||
| Q1 24 | $2.84 | $0.02 |
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 | $469.0M |
| 总债务越低越好 | — | $2.6B |
| 股东权益账面价值 | $2.8B | $840.0M |
| 总资产 | $4.7B | $7.8B |
| 负债/权益比越低杠杆越低 | — | 3.05× |
8季度趋势，按日历期对齐
现金及短期投资AYIDAN
| Q4 25 | $376.1M | $469.0M | ||
| Q3 25 | $422.5M | $414.0M | ||
| Q2 25 | $371.8M | $486.0M | ||
| Q1 25 | $397.9M | $507.0M | ||
| Q4 24 | $935.6M | $494.0M | ||
| Q3 24 | $845.8M | $419.0M | ||
| Q2 24 | $699.0M | $419.0M | ||
| Q1 24 | $578.9M | $351.0M |
总债务AYIDAN
| Q4 25 | — | $2.6B | ||
| Q3 25 | — | $2.6B | ||
| Q2 25 | — | $2.6B | ||
| Q1 25 | — | $2.4B | ||
| Q4 24 | — | $2.4B | ||
| Q3 24 | — | $2.4B | ||
| Q2 24 | — | $2.4B | ||
| Q1 24 | — | $2.6B |
股东权益AYIDAN
| Q4 25 | $2.8B | $840.0M | ||
| Q3 25 | $2.7B | $1.1B | ||
| Q2 25 | $2.6B | $1.2B | ||
| Q1 25 | $2.5B | $1.4B | ||
| Q4 24 | $2.5B | $1.3B | ||
| Q3 24 | $2.4B | $1.5B | ||
| Q2 24 | $2.3B | $1.5B | ||
| Q1 24 | $2.1B | $1.5B |
总资产AYIDAN
| Q4 25 | $4.7B | $7.8B | ||
| Q3 25 | $4.8B | $8.1B | ||
| Q2 25 | $4.6B | $8.1B | ||
| Q1 25 | $4.6B | $7.8B | ||
| Q4 24 | $3.9B | $7.5B | ||
| Q3 24 | $3.8B | $7.9B | ||
| Q2 24 | $3.6B | $7.8B | ||
| Q1 24 | $3.5B | $7.9B |
负债/权益比AYIDAN
| Q4 25 | — | 3.05× | ||
| Q3 25 | — | 2.35× | ||
| Q2 25 | — | 2.13× | ||
| Q1 25 | — | 1.76× | ||
| Q4 24 | — | 1.79× | ||
| Q3 24 | — | 1.65× | ||
| Q2 24 | — | 1.62× | ||
| Q1 24 | — | 1.68× |
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 | $406.0M |
| 自由现金流经营现金流 - 资本支出 | $114.8M | $345.0M |
| 自由现金流率自由现金流/营收 | 10.0% | 26.6% |
| 资本支出强度资本支出/营收 | 2.3% | 4.7% |
| 现金转化率经营现金流/净利润 | 1.17× | — |
| 过去12个月自由现金流最近4个季度 | $534.5M | $298.0M |
8季度趋势，按日历期对齐
经营现金流AYIDAN
| Q4 25 | $140.8M | $406.0M | ||
| Q3 25 | $202.5M | $111.0M | ||
| Q2 25 | $207.3M | $32.0M | ||
| Q1 25 | $59.4M | $-37.0M | ||
| Q4 24 | $132.2M | $302.0M | ||
| Q3 24 | $174.1M | $35.0M | ||
| Q2 24 | $152.5M | $215.0M | ||
| Q1 24 | $102.6M | $-102.0M |
自由现金流AYIDAN
| Q4 25 | $114.8M | $345.0M | ||
| Q3 25 | $177.7M | $62.0M | ||
| Q2 25 | $192.3M | $3.0M | ||
| Q1 25 | $49.7M | $-112.0M | ||
| Q4 24 | $113.3M | $149.0M | ||
| Q3 24 | $151.1M | $-11.0M | ||
| Q2 24 | $140.5M | $104.0M | ||
| Q1 24 | $88.2M | $-172.0M |
自由现金流率AYIDAN
| Q4 25 | 10.0% | 26.6% | ||
| Q3 25 | 14.7% | 3.2% | ||
| Q2 25 | 16.3% | 0.2% | ||
| Q1 25 | 4.9% | -4.8% | ||
| Q4 24 | 11.9% | 6.4% | ||
| Q3 24 | 14.6% | -0.4% | ||
| Q2 24 | 14.5% | 3.8% | ||
| Q1 24 | 9.7% | -6.3% |
资本支出强度AYIDAN
| Q4 25 | 2.3% | 4.7% | ||
| Q3 25 | 2.1% | 2.6% | ||
| Q2 25 | 1.3% | 1.5% | ||
| Q1 25 | 1.0% | 3.2% | ||
| Q4 24 | 2.0% | 6.6% | ||
| Q3 24 | 2.2% | 1.9% | ||
| Q2 24 | 1.2% | 4.1% | ||
| Q1 24 | 1.6% | 2.6% |
现金转化率AYIDAN
| Q4 25 | 1.17× | — | ||
| Q3 25 | 1.78× | 1.34× | ||
| Q2 25 | 2.11× | 1.19× | ||
| Q1 25 | 0.77× | -1.48× | ||
| Q4 24 | 1.24× | — | ||
| Q3 24 | 1.46× | 8.75× | ||
| Q2 24 | 1.34× | 13.44× | ||
| Q1 24 | 1.15× | -34.00× |
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% |
DAN
| Light Vehicle Segment | $912.0M | 70% |
| Commercial Vehicle Segment | $218.0M | 17% |
| Other | $166.0M | 13% |
