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ACUITY INC. (DE)（AYI）与ROKU, INC（ROKU）财务数据对比。点击上方公司名可切换其他公司
ROKU, INC的季度营收约是ACUITY INC. (DE)的1.2倍（$1.4B vs $1.1B），ACUITY INC. (DE)净利率更高（10.5% vs 5.8%，领先4.8%），ACUITY INC. (DE)同比增速更快（20.2% vs 16.1%），ACUITY INC. (DE)自由现金流更多（$114.8M vs $106.6M），过去两年ROKU, INC的营收复合增速更高（25.8% vs 12.4%）
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Roku是美国流媒体技术企业，2002年由安东尼·伍德创立，主营数字媒体播放器、电视硬件生产，流媒体内容分发及平台广告运营。截至2024年覆盖用户达1.45亿，是美国流媒体视频分发领域的市场领导者，业务覆盖澳、加、法、德、英及拉美多国。
AYI vs ROKU — 直观对比
营收规模更大
ROKU
是对方的1.2倍
$1.1B
营收增速更快
AYI
高出4.0%
16.1%
净利率更高
AYI
高出4.8%
5.8%
自由现金流更多
AYI
多$8.2M
$106.6M
两年增速更快
ROKU
近两年复合增速
12.4%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $1.1B | $1.4B |
| 净利润 | $120.5M | $80.5M |
| 毛利率 | 48.4% | 43.5% |
| 营业利润率 | 14.0% | 4.7% |
| 净利率 | 10.5% | 5.8% |
| 营收同比 | 20.2% | 16.1% |
| 净利润同比 | 12.9% | 326.4% |
| 每股收益（稀释后） | $3.82 | $0.55 |
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AYIROKU
| Q4 25 | $1.1B | $1.4B | ||
| Q3 25 | $1.2B | $1.2B | ||
| Q2 25 | $1.2B | $1.1B | ||
| Q1 25 | $1.0B | $1.0B | ||
| Q4 24 | $951.6M | $1.2B | ||
| Q3 24 | $1.0B | $1.1B | ||
| Q2 24 | $968.1M | $968.2M | ||
| Q1 24 | $905.9M | $881.5M |
净利润AYIROKU
| Q4 25 | $120.5M | $80.5M | ||
| Q3 25 | $114.0M | $24.8M | ||
| Q2 25 | $98.4M | $10.5M | ||
| Q1 25 | $77.5M | $-27.4M | ||
| Q4 24 | $106.7M | $-35.5M | ||
| Q3 24 | $118.9M | $-9.0M | ||
| Q2 24 | $113.9M | $-34.0M | ||
| Q1 24 | $89.2M | $-50.9M |
毛利率AYIROKU
| Q4 25 | 48.4% | 43.5% | ||
| Q3 25 | 48.9% | 43.4% | ||
| Q2 25 | 48.4% | 44.8% | ||
| Q1 25 | 46.5% | 43.6% | ||
| Q4 24 | 47.2% | 42.7% | ||
| Q3 24 | 47.3% | 45.2% | ||
| Q2 24 | 46.7% | 43.9% | ||
| Q1 24 | 45.5% | 44.1% |
营业利润率AYIROKU
| Q4 25 | 14.0% | 4.7% | ||
| Q3 25 | 14.9% | 0.8% | ||
| Q2 25 | 11.9% | -2.1% | ||
| Q1 25 | 11.0% | -5.7% | ||
| Q4 24 | 14.0% | -3.3% | ||
| Q3 24 | 15.2% | -3.4% | ||
| Q2 24 | 15.0% | -7.4% | ||
| Q1 24 | 13.0% | -8.2% |
净利率AYIROKU
| Q4 25 | 10.5% | 5.8% | ||
| Q3 25 | 9.4% | 2.0% | ||
| Q2 25 | 8.3% | 0.9% | ||
| Q1 25 | 7.7% | -2.7% | ||
| Q4 24 | 11.2% | -3.0% | ||
| Q3 24 | 11.5% | -0.9% | ||
| Q2 24 | 11.8% | -3.5% | ||
| Q1 24 | 9.8% | -5.8% |
每股收益（稀释后）AYIROKU
| Q4 25 | $3.82 | $0.55 | ||
| Q3 25 | $3.61 | $0.16 | ||
| Q2 25 | $3.12 | $0.07 | ||
| Q1 25 | $2.45 | $-0.19 | ||
| Q4 24 | $3.35 | $-0.24 | ||
| Q3 24 | $3.77 | $-0.06 | ||
| Q2 24 | $3.62 | $-0.24 | ||
| Q1 24 | $2.84 | $-0.35 |
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 | $2.3B |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $2.8B | $2.7B |
| 总资产 | $4.7B | $4.4B |
| 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AYIROKU
| Q4 25 | $376.1M | $2.3B | ||
| Q3 25 | $422.5M | $2.3B | ||
| Q2 25 | $371.8M | $2.3B | ||
| Q1 25 | $397.9M | $2.3B | ||
| Q4 24 | $935.6M | $2.2B | ||
| Q3 24 | $845.8M | $2.1B | ||
| Q2 24 | $699.0M | $2.1B | ||
| Q1 24 | $578.9M | $2.1B |
股东权益AYIROKU
| Q4 25 | $2.8B | $2.7B | ||
| Q3 25 | $2.7B | $2.6B | ||
| Q2 25 | $2.6B | $2.6B | ||
| Q1 25 | $2.5B | $2.5B | ||
| Q4 24 | $2.5B | $2.5B | ||
| Q3 24 | $2.4B | $2.5B | ||
| Q2 24 | $2.3B | $2.4B | ||
| Q1 24 | $2.1B | $2.4B |
总资产AYIROKU
| Q4 25 | $4.7B | $4.4B | ||
| Q3 25 | $4.8B | $4.4B | ||
| Q2 25 | $4.6B | $4.3B | ||
| Q1 25 | $4.6B | $4.2B | ||
| Q4 24 | $3.9B | $4.3B | ||
| Q3 24 | $3.8B | $4.3B | ||
| Q2 24 | $3.6B | $4.1B | ||
| Q1 24 | $3.5B | $4.2B |
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 | $107.7M |
| 自由现金流经营现金流 - 资本支出 | $114.8M | $106.6M |
| 自由现金流率自由现金流/营收 | 10.0% | 7.6% |
| 资本支出强度资本支出/营收 | 2.3% | 0.1% |
| 现金转化率经营现金流/净利润 | 1.17× | 1.34× |
| 过去12个月自由现金流最近4个季度 | $534.5M | $478.4M |
8季度趋势，按日历期对齐
经营现金流AYIROKU
| Q4 25 | $140.8M | $107.7M | ||
| Q3 25 | $202.5M | $127.6M | ||
| Q2 25 | $207.3M | $109.7M | ||
| Q1 25 | $59.4M | $138.7M | ||
| Q4 24 | $132.2M | $79.3M | ||
| Q3 24 | $174.1M | $68.7M | ||
| Q2 24 | $152.5M | $23.4M | ||
| Q1 24 | $102.6M | $46.7M |
自由现金流AYIROKU
| Q4 25 | $114.8M | $106.6M | ||
| Q3 25 | $177.7M | $126.5M | ||
| Q2 25 | $192.3M | $108.6M | ||
| Q1 25 | $49.7M | $136.8M | ||
| Q4 24 | $113.3M | $76.8M | ||
| Q3 24 | $151.1M | $67.6M | ||
| Q2 24 | $140.5M | $22.5M | ||
| Q1 24 | $88.2M | $46.0M |
自由现金流率AYIROKU
| Q4 25 | 10.0% | 7.6% | ||
| Q3 25 | 14.7% | 10.4% | ||
| Q2 25 | 16.3% | 9.8% | ||
| Q1 25 | 4.9% | 13.4% | ||
| Q4 24 | 11.9% | 6.4% | ||
| Q3 24 | 14.6% | 6.4% | ||
| Q2 24 | 14.5% | 2.3% | ||
| Q1 24 | 9.7% | 5.2% |
资本支出强度AYIROKU
| Q4 25 | 2.3% | 0.1% | ||
| Q3 25 | 2.1% | 0.1% | ||
| Q2 25 | 1.3% | 0.1% | ||
| Q1 25 | 1.0% | 0.2% | ||
| Q4 24 | 2.0% | 0.2% | ||
| Q3 24 | 2.2% | 0.1% | ||
| Q2 24 | 1.2% | 0.1% | ||
| Q1 24 | 1.6% | 0.1% |
现金转化率AYIROKU
| Q4 25 | 1.17× | 1.34× | ||
| Q3 25 | 1.78× | 5.14× | ||
| Q2 25 | 2.11× | 10.45× | ||
| Q1 25 | 0.77× | — | ||
| Q4 24 | 1.24× | — | ||
| Q3 24 | 1.46× | — | ||
| 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% |
ROKU
| Services | $1.2B | 88% |
| Products | $170.9M | 12% |
