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BOYD GAMING CORP（BYD）与PENN Entertainment, Inc.（PENN）财务数据对比。点击上方公司名可切换其他公司
PENN Entertainment, Inc.的季度营收约是BOYD GAMING CORP的1.8倍（$1.8B vs $997.4M），BOYD GAMING CORP净利率更高（10.5% vs -0.2%，领先10.6%），PENN Entertainment, Inc.同比增速更快（6.4% vs 0.6%），过去两年PENN Entertainment, Inc.的营收复合增速更高（3.4% vs 1.5%）
博伊德博彩集团是总部位于美国内华达州帕拉代斯的知名博彩及酒店服务运营商，核心业务涵盖赌场运营、休闲度假配套服务等板块，为全球游客提供优质的综合娱乐体验。
Penn Entertainment, Inc.（前称宾州国家博彩）是美国知名娱乐企业，业务涵盖综合娱乐运营、体育内容供给及赌场博彩服务，旗下运营好莱坞赌场、Ameristar、Boomtown等品牌，在全美20个州拥有43处经营场所，同时持有加拿大数字媒体企业Score Media and Gaming的所有权。
BYD vs PENN — 直观对比
营收规模更大
PENN
是对方的1.8倍
$997.4M
营收增速更快
PENN
高出5.8%
0.6%
净利率更高
BYD
高出10.6%
-0.2%
两年增速更快
PENN
近两年复合增速
1.5%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $997.4M | $1.8B |
| 净利润 | $104.3M | $-2.8M |
| 毛利率 | — | — |
| 营业利润率 | 16.4% | 5.5% |
| 净利率 | 10.5% | -0.2% |
| 营收同比 | 0.6% | 6.4% |
| 净利润同比 | -5.9% | 66.7% |
| 每股收益（稀释后） | $1.37 | $-0.02 |
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BYDPENN
| Q1 26 | $997.4M | $1.8B | ||
| Q4 25 | $1.1B | $1.8B | ||
| Q3 25 | $1.0B | $1.7B | ||
| Q2 25 | $1.0B | $1.8B | ||
| Q1 25 | $991.6M | $1.7B | ||
| Q4 24 | $1.0B | $1.7B | ||
| Q3 24 | $961.2M | $1.6B | ||
| Q2 24 | $967.5M | $1.7B |
净利润BYDPENN
| Q1 26 | $104.3M | $-2.8M | ||
| Q4 25 | $140.4M | $-72.9M | ||
| Q3 25 | $1.4B | $-864.6M | ||
| Q2 25 | $151.5M | $-17.4M | ||
| Q1 25 | $111.4M | $111.8M | ||
| Q4 24 | $170.5M | $-133.3M | ||
| Q3 24 | $131.1M | $-36.7M | ||
| Q2 24 | $139.8M | $-26.8M |
营业利润率BYDPENN
| Q1 26 | 16.4% | 5.5% | ||
| Q4 25 | 15.7% | -1.0% | ||
| Q3 25 | 13.9% | -45.2% | ||
| Q2 25 | 23.4% | 4.4% | ||
| Q1 25 | 20.2% | 2.6% | ||
| Q4 24 | 25.1% | -2.9% | ||
| Q3 24 | 22.9% | 4.1% | ||
| Q2 24 | 23.5% | 4.5% |
净利率BYDPENN
| Q1 26 | 10.5% | -0.2% | ||
| Q4 25 | 13.2% | -4.0% | ||
| Q3 25 | 143.4% | -50.3% | ||
| Q2 25 | 14.6% | -1.0% | ||
| Q1 25 | 11.2% | 6.7% | ||
| Q4 24 | 16.4% | -8.0% | ||
| Q3 24 | 13.6% | -2.2% | ||
| Q2 24 | 14.5% | -1.6% |
每股收益（稀释后）BYDPENN
| Q1 26 | $1.37 | $-0.02 | ||
| Q4 25 | $1.60 | $-0.36 | ||
| Q3 25 | $17.81 | $-6.03 | ||
| Q2 25 | $1.84 | $-0.12 | ||
| Q1 25 | $1.31 | $0.68 | ||
| Q4 24 | $1.89 | $-0.87 | ||
| Q3 24 | $1.43 | $-0.24 | ||
| Q2 24 | $1.47 | $-0.18 |
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 | — | $708.0M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | — | — |
| 总资产 | — | — |
| 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BYDPENN
| Q1 26 | — | $708.0M | ||
| Q4 25 | $353.4M | $686.6M | ||
| Q3 25 | $319.1M | $660.1M | ||
| Q2 25 | $320.1M | $671.6M | ||
| Q1 25 | $311.5M | $591.6M | ||
| Q4 24 | $316.7M | $706.6M | ||
| Q3 24 | $286.3M | $834.0M | ||
| Q2 24 | $280.8M | $877.6M |
总债务BYDPENN
| Q1 26 | — | — | ||
| Q4 25 | — | $2.9B | ||
| Q3 25 | — | $2.9B | ||
| Q2 25 | $3.6B | $2.8B | ||
| Q1 25 | $3.5B | $2.6B | ||
| Q4 24 | $3.2B | $2.8B | ||
| Q3 24 | $3.1B | $2.8B | ||
| Q2 24 | $3.0B | $2.8B |
股东权益BYDPENN
| Q1 26 | — | — | ||
| Q4 25 | $2.6B | $1.8B | ||
| Q3 25 | $2.7B | $2.0B | ||
| Q2 25 | $1.4B | $3.0B | ||
| Q1 25 | $1.3B | $3.0B | ||
| Q4 24 | $1.6B | $2.9B | ||
| Q3 24 | $1.6B | $3.1B | ||
| Q2 24 | $1.7B | $3.1B |
总资产BYDPENN
| Q1 26 | — | — | ||
| Q4 25 | $6.6B | $14.3B | ||
| Q3 25 | $6.5B | $14.3B | ||
| Q2 25 | $6.6B | $15.2B | ||
| Q1 25 | $6.5B | $15.1B | ||
| Q4 24 | $6.4B | $15.3B | ||
| Q3 24 | $6.3B | $15.5B | ||
| Q2 24 | $6.3B | $15.5B |
负债/权益比BYDPENN
| Q1 26 | — | — | ||
| Q4 25 | — | 1.58× | ||
| Q3 25 | — | 1.46× | ||
| Q2 25 | 2.56× | 0.94× | ||
| Q1 25 | 2.61× | 0.89× | ||
| Q4 24 | 2.01× | 0.98× | ||
| Q3 24 | 1.88× | 0.91× | ||
| Q2 24 | 1.73× | 0.91× |
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
BYD
| Gaming | $650.5M | 65% |
| Online reimbursements | $135.4M | 14% |
| Food & beverage | $75.8M | 8% |
| Other | $63.5M | 6% |
| Room | $45.9M | 5% |
| Management fee | $26.2M | 3% |
PENN
| Northeast segment (1) | $687.1M | 39% |
| Interactive (5) | $290.1M | 16% |
| South segment (2) | $288.3M | 16% |
| Midwest segment (4) | $282.9M | 16% |
| West segment (3) | $129.7M | 7% |
| Other | $101.0M | 6% |
