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ACUITY INC. (DE)（AYI）与利氏兄弟拍卖行（RBA）财务数据对比。点击上方公司名可切换其他公司
利氏兄弟拍卖行的季度营收约是ACUITY INC. (DE)的1.1倍（$1.2B vs $1.1B），ACUITY INC. (DE)净利率更高（10.5% vs 9.1%，领先1.4%），ACUITY INC. (DE)同比增速更快（20.2% vs 5.4%），利氏兄弟拍卖行自由现金流更多（$186.5M vs $114.8M），过去两年ACUITY INC. (DE)的营收复合增速更高（12.4% vs 6.3%）
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利氏兄弟拍卖行（股票代码RBA）是全球知名的工业资产拍卖服务商，注册地位于加拿大，属公开上市企业，总部设在美国伊利诺伊州韦斯特切斯特，普通股同时在多伦多证券交易所与纽约证券交易所挂牌交易。
AYI vs RBA — 直观对比
营收规模更大
RBA
是对方的1.1倍
$1.1B
营收增速更快
AYI
高出14.8%
5.4%
净利率更高
AYI
高出1.4%
9.1%
自由现金流更多
RBA
多$71.7M
$114.8M
两年增速更快
AYI
近两年复合增速
6.3%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $1.1B | $1.2B |
| 净利润 | $120.5M | $109.7M |
| 毛利率 | 48.4% | — |
| 营业利润率 | 14.0% | 14.7% |
| 净利率 | 10.5% | 9.1% |
| 营收同比 | 20.2% | 5.4% |
| 净利润同比 | 12.9% | -7.4% |
| 每股收益（稀释后） | $3.82 | $0.53 |
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AYIRBA
| Q4 25 | $1.1B | $1.2B | ||
| Q3 25 | $1.2B | $1.1B | ||
| Q2 25 | $1.2B | $1.2B | ||
| Q1 25 | $1.0B | $1.1B | ||
| Q4 24 | $951.6M | $1.1B | ||
| Q3 24 | $1.0B | $981.8M | ||
| Q2 24 | $968.1M | $1.1B | ||
| Q1 24 | $905.9M | $1.1B |
净利润AYIRBA
| Q4 25 | $120.5M | $109.7M | ||
| Q3 25 | $114.0M | $95.5M | ||
| Q2 25 | $98.4M | $109.8M | ||
| Q1 25 | $77.5M | $113.4M | ||
| Q4 24 | $106.7M | $118.5M | ||
| Q3 24 | $118.9M | $76.1M | ||
| Q2 24 | $113.9M | $111.1M | ||
| Q1 24 | $89.2M | $107.4M |
毛利率AYIRBA
| Q4 25 | 48.4% | — | ||
| Q3 25 | 48.9% | — | ||
| Q2 25 | 48.4% | — | ||
| Q1 25 | 46.5% | — | ||
| Q4 24 | 47.2% | — | ||
| Q3 24 | 47.3% | — | ||
| Q2 24 | 46.7% | — | ||
| Q1 24 | 45.5% | — |
营业利润率AYIRBA
| Q4 25 | 14.0% | 14.7% | ||
| Q3 25 | 14.9% | 14.5% | ||
| Q2 25 | 11.9% | 15.9% | ||
| Q1 25 | 11.0% | 17.1% | ||
| Q4 24 | 14.0% | 18.1% | ||
| Q3 24 | 15.2% | 15.6% | ||
| Q2 24 | 15.0% | 18.4% | ||
| Q1 24 | 13.0% | 18.7% |
净利率AYIRBA
| Q4 25 | 10.5% | 9.1% | ||
| Q3 25 | 9.4% | 8.7% | ||
| Q2 25 | 8.3% | 9.3% | ||
| Q1 25 | 7.7% | 10.2% | ||
| Q4 24 | 11.2% | 10.4% | ||
| Q3 24 | 11.5% | 7.8% | ||
| Q2 24 | 11.8% | 10.1% | ||
| Q1 24 | 9.8% | 10.1% |
每股收益（稀释后）AYIRBA
| Q4 25 | $3.82 | $0.53 | ||
| Q3 25 | $3.61 | $0.43 | ||
| Q2 25 | $3.12 | $0.53 | ||
| Q1 25 | $2.45 | $0.55 | ||
| Q4 24 | $3.35 | $0.58 | ||
| Q3 24 | $3.77 | $0.36 | ||
| Q2 24 | $3.62 | $0.54 | ||
| Q1 24 | $2.84 | $0.53 |
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 | $531.5M |
| 总债务越低越好 | — | $2.3B |
| 股东权益账面价值 | $2.8B | $5.6B |
| 总资产 | $4.7B | $12.1B |
| 负债/权益比越低杠杆越低 | — | 0.42× |
8季度趋势，按日历期对齐
现金及短期投资AYIRBA
| Q4 25 | $376.1M | $531.5M | ||
| Q3 25 | $422.5M | $674.7M | ||
| Q2 25 | $371.8M | $710.2M | ||
| Q1 25 | $397.9M | $578.1M | ||
| Q4 24 | $935.6M | $533.9M | ||
| Q3 24 | $845.8M | $650.7M | ||
| Q2 24 | $699.0M | $599.5M | ||
| Q1 24 | $578.9M | $462.8M |
总债务AYIRBA
| Q4 25 | — | $2.3B | ||
| Q3 25 | — | $2.6B | ||
| Q2 25 | — | $2.6B | ||
| Q1 25 | — | $2.6B | ||
| Q4 24 | — | $2.6B | ||
| Q3 24 | — | $2.7B | ||
| Q2 24 | — | $2.8B | ||
| Q1 24 | — | $2.9B |
股东权益AYIRBA
| Q4 25 | $2.8B | $5.6B | ||
| Q3 25 | $2.7B | $5.5B | ||
| Q2 25 | $2.6B | $5.5B | ||
| Q1 25 | $2.5B | $5.3B | ||
| Q4 24 | $2.5B | $5.2B | ||
| Q3 24 | $2.4B | $5.2B | ||
| Q2 24 | $2.3B | $5.2B | ||
| Q1 24 | $2.1B | $5.1B |
总资产AYIRBA
| Q4 25 | $4.7B | $12.1B | ||
| Q3 25 | $4.8B | $12.2B | ||
| Q2 25 | $4.6B | $12.2B | ||
| Q1 25 | $4.6B | $11.9B | ||
| Q4 24 | $3.9B | $11.8B | ||
| Q3 24 | $3.8B | $11.9B | ||
| Q2 24 | $3.6B | $12.1B | ||
| Q1 24 | $3.5B | $12.0B |
负债/权益比AYIRBA
| Q4 25 | — | 0.42× | ||
| Q3 25 | — | 0.47× | ||
| Q2 25 | — | 0.47× | ||
| Q1 25 | — | 0.50× | ||
| Q4 24 | — | 0.50× | ||
| Q3 24 | — | 0.52× | ||
| Q2 24 | — | 0.55× | ||
| Q1 24 | — | 0.58× |
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 | $255.2M |
| 自由现金流经营现金流 - 资本支出 | $114.8M | $186.5M |
| 自由现金流率自由现金流/营收 | 10.0% | 15.5% |
| 资本支出强度资本支出/营收 | 2.3% | 5.7% |
| 现金转化率经营现金流/净利润 | 1.17× | 2.33× |
| 过去12个月自由现金流最近4个季度 | $534.5M | $719.2M |
8季度趋势，按日历期对齐
经营现金流AYIRBA
| Q4 25 | $140.8M | $255.2M | ||
| Q3 25 | $202.5M | $239.7M | ||
| Q2 25 | $207.3M | $326.5M | ||
| Q1 25 | $59.4M | $156.8M | ||
| Q4 24 | $132.2M | $184.5M | ||
| Q3 24 | $174.1M | $285.4M | ||
| Q2 24 | $152.5M | $337.3M | ||
| Q1 24 | $102.6M | $124.8M |
自由现金流AYIRBA
| Q4 25 | $114.8M | $186.5M | ||
| Q3 25 | $177.7M | $188.5M | ||
| Q2 25 | $192.3M | $241.7M | ||
| Q1 25 | $49.7M | $102.5M | ||
| Q4 24 | $113.3M | $127.9M | ||
| Q3 24 | $151.1M | $248.5M | ||
| Q2 24 | $140.5M | $308.6M | ||
| Q1 24 | $88.2M | $79.6M |
自由现金流率AYIRBA
| Q4 25 | 10.0% | 15.5% | ||
| Q3 25 | 14.7% | 17.3% | ||
| Q2 25 | 16.3% | 20.4% | ||
| Q1 25 | 4.9% | 9.2% | ||
| Q4 24 | 11.9% | 11.2% | ||
| Q3 24 | 14.6% | 25.3% | ||
| Q2 24 | 14.5% | 28.2% | ||
| Q1 24 | 9.7% | 7.5% |
资本支出强度AYIRBA
| Q4 25 | 2.3% | 5.7% | ||
| Q3 25 | 2.1% | 4.7% | ||
| Q2 25 | 1.3% | 7.2% | ||
| Q1 25 | 1.0% | 4.9% | ||
| Q4 24 | 2.0% | 5.0% | ||
| Q3 24 | 2.2% | 3.8% | ||
| Q2 24 | 1.2% | 2.6% | ||
| Q1 24 | 1.6% | 4.2% |
现金转化率AYIRBA
| Q4 25 | 1.17× | 2.33× | ||
| Q3 25 | 1.78× | 2.51× | ||
| Q2 25 | 2.11× | 2.97× | ||
| Q1 25 | 0.77× | 1.38× | ||
| Q4 24 | 1.24× | 1.56× | ||
| Q3 24 | 1.46× | 3.75× | ||
| Q2 24 | 1.34× | 3.04× | ||
| Q1 24 | 1.15× | 1.16× |
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% |
RBA
| Buyer Revenue | $577.2M | 48% |
| Seller Revenue | $255.2M | 21% |
| CA | $199.0M | 17% |
| Other | $124.7M | 10% |
| AU | $47.3M | 4% |
