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CREDIT ACCEPTANCE CORP（CACC）与COMPASS MINERALS INTERNATIONAL INC（CMP）财务数据对比。点击上方公司名可切换其他公司
CREDIT ACCEPTANCE CORP的季度营收约是COMPASS MINERALS INTERNATIONAL INC的1.5倍（$579.9M vs $396.1M），CREDIT ACCEPTANCE CORP净利率更高（21.0% vs 4.7%，领先16.3%），COMPASS MINERALS INTERNATIONAL INC同比增速更快（28.9% vs 2.5%），CREDIT ACCEPTANCE CORP自由现金流更多（$268.9M vs $-59.8M），过去两年CREDIT ACCEPTANCE CORP的营收复合增速更高（6.8% vs 4.3%）
Credit Acceptance是一家汽车金融服务提供商，主要提供汽车贷款及相关金融产品。公司通过覆盖全国的合作汽车经销商网络开展业务，设有“投资组合计划”和“采购计划”两大业务项目，可向汽车经销商提供资金，以此换取对应消费者贷款的后续服务权利。
指南针矿产国际是一家美国上市矿产企业，总部位于堪萨斯州欧弗兰帕克，是盐、氯化镁和硫酸钾等产品的领先生产商。公司面向北美和英国客户供应经处理与未经处理的散装道路除冰盐，同时向全球种植者提供植物营养产品，此外也生产民用除冰、水质调节产品及相关商用产品。
CACC vs CMP — 直观对比
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $579.9M | $396.1M |
| 净利润 | $122.0M | $18.6M |
| 毛利率 | — | 16.0% |
| 营业利润率 | 27.1% | 9.2% |
| 净利率 | 21.0% | 4.7% |
| 营收同比 | 2.5% | 28.9% |
| 净利润同比 | -19.7% | 178.8% |
| 每股收益（稀释后） | $10.87 | $0.43 |
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
| Q4 25 | $579.9M | $396.1M | ||
| Q3 25 | $582.4M | $227.5M | ||
| Q2 25 | $583.8M | $214.6M | ||
| Q1 25 | $571.1M | $494.6M | ||
| Q4 24 | $565.9M | $307.2M | ||
| Q3 24 | $550.3M | $208.8M | ||
| Q2 24 | $538.2M | $202.9M | ||
| Q1 24 | $508.0M | $364.0M |
| Q4 25 | $122.0M | $18.6M | ||
| Q3 25 | $108.2M | $-7.2M | ||
| Q2 25 | $87.4M | $-17.0M | ||
| Q1 25 | $106.3M | $-32.0M | ||
| Q4 24 | $151.9M | $-23.6M | ||
| Q3 24 | $78.8M | $-48.3M | ||
| Q2 24 | $-47.1M | $-43.6M | ||
| Q1 24 | $64.3M | $-38.9M |
| Q4 25 | — | 16.0% | ||
| Q3 25 | — | 16.9% | ||
| Q2 25 | — | 19.2% | ||
| Q1 25 | — | 15.5% | ||
| Q4 24 | — | 11.2% | ||
| Q3 24 | — | 9.3% | ||
| Q2 24 | — | 16.1% | ||
| Q1 24 | — | 19.7% |
| Q4 25 | 27.1% | 9.2% | ||
| Q3 25 | 25.6% | 5.3% | ||
| Q2 25 | 20.2% | 7.4% | ||
| Q1 25 | 24.8% | -0.6% | ||
| Q4 24 | 33.9% | 0.2% | ||
| Q3 24 | 19.4% | -14.3% | ||
| Q2 24 | -10.3% | 2.9% | ||
| Q1 24 | 17.0% | -10.8% |
| Q4 25 | 21.0% | 4.7% | ||
| Q3 25 | 18.6% | -3.2% | ||
| Q2 25 | 15.0% | -7.9% | ||
| Q1 25 | 18.6% | -6.5% | ||
| Q4 24 | 26.8% | -7.7% | ||
| Q3 24 | 14.3% | -23.1% | ||
| Q2 24 | -8.8% | -21.5% | ||
| Q1 24 | 12.7% | -10.7% |
| Q4 25 | $10.87 | $0.43 | ||
| Q3 25 | $9.43 | — | ||
| Q2 25 | $7.42 | $-0.41 | ||
| Q1 25 | $8.66 | $-0.77 | ||
| Q4 24 | $12.28 | $-0.57 | ||
| Q3 24 | $6.35 | $-1.17 | ||
| Q2 24 | $-3.83 | $-1.05 | ||
| Q1 24 | $5.08 | $-0.94 |
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 | $22.8M | $46.7M |
| 总债务越低越好 | — | $890.0M |
| 股东权益账面价值 | $1.5B | $260.5M |
| 总资产 | $8.6B | $1.5B |
| 负债/权益比越低杠杆越低 | — | 3.42× |
8季度趋势，按日历期对齐
| Q4 25 | $22.8M | $46.7M | ||
| Q3 25 | $15.9M | $59.7M | ||
| Q2 25 | $70.0M | $79.4M | ||
| Q1 25 | $528.8M | $49.5M | ||
| Q4 24 | $343.7M | $45.8M | ||
| Q3 24 | $159.7M | $20.2M | ||
| Q2 24 | $8.3M | $12.8M | ||
| Q1 24 | $8.4M | $38.3M |
| Q4 25 | — | $890.0M | ||
| Q3 25 | — | $839.8M | ||
| Q2 25 | — | $833.4M | ||
| Q1 25 | — | $807.6M | ||
| Q4 24 | — | $974.4M | ||
| Q3 24 | — | $921.2M | ||
| Q2 24 | — | $875.1M | ||
| Q1 24 | — | $877.2M |
| Q4 25 | $1.5B | $260.5M | ||
| Q3 25 | $1.6B | $234.1M | ||
| Q2 25 | $1.6B | $249.8M | ||
| Q1 25 | $1.7B | $236.5M | ||
| Q4 24 | $1.7B | $263.0M | ||
| Q3 24 | $1.6B | $316.6M | ||
| Q2 24 | $1.6B | $352.1M | ||
| Q1 24 | $1.7B | $400.4M |
| Q4 25 | $8.6B | $1.5B | ||
| Q3 25 | $8.6B | $1.5B | ||
| Q2 25 | $8.7B | $1.5B | ||
| Q1 25 | $9.3B | $1.5B | ||
| Q4 24 | $8.9B | $1.7B | ||
| Q3 24 | $8.7B | $1.6B | ||
| Q2 24 | $8.3B | $1.6B | ||
| Q1 24 | $8.1B | $1.7B |
| Q4 25 | — | 3.42× | ||
| Q3 25 | — | 3.59× | ||
| Q2 25 | — | 3.34× | ||
| Q1 25 | — | 3.41× | ||
| Q4 24 | — | 3.70× | ||
| Q3 24 | — | 2.91× | ||
| Q2 24 | — | 2.49× | ||
| Q1 24 | — | 2.19× |
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 | $269.3M | $-37.0M |
| 自由现金流经营现金流 - 资本支出 | $268.9M | $-59.8M |
| 自由现金流率自由现金流/营收 | 46.4% | -15.1% |
| 资本支出强度资本支出/营收 | 0.1% | 5.8% |
| 现金转化率经营现金流/净利润 | 2.21× | -1.99× |
| 过去12个月自由现金流最近4个季度 | $1.1B | $94.1M |
8季度趋势，按日历期对齐
| Q4 25 | $269.3M | $-37.0M | ||
| Q3 25 | $299.4M | $-6.9M | ||
| Q2 25 | $139.7M | $21.8M | ||
| Q1 25 | $346.2M | $186.9M | ||
| Q4 24 | $306.2M | $-4.1M | ||
| Q3 24 | $317.7M | $-12.7M | ||
| Q2 24 | $204.0M | $-6.8M | ||
| Q1 24 | $310.0M | $86.2M |
| Q4 25 | $268.9M | $-59.8M | ||
| Q3 25 | $298.8M | $-22.8M | ||
| Q2 25 | $139.4M | $3.8M | ||
| Q1 25 | $345.9M | $172.9M | ||
| Q4 24 | $305.5M | $-25.9M | ||
| Q3 24 | $317.3M | $-33.6M | ||
| Q2 24 | $203.6M | $-21.5M | ||
| Q1 24 | $309.7M | $56.2M |
| Q4 25 | 46.4% | -15.1% | ||
| Q3 25 | 51.3% | -10.0% | ||
| Q2 25 | 23.9% | 1.8% | ||
| Q1 25 | 60.6% | 35.0% | ||
| Q4 24 | 54.0% | -8.4% | ||
| Q3 24 | 57.7% | -16.1% | ||
| Q2 24 | 37.8% | -10.6% | ||
| Q1 24 | 61.0% | 15.4% |
| Q4 25 | 0.1% | 5.8% | ||
| Q3 25 | 0.1% | 7.0% | ||
| Q2 25 | 0.1% | 8.4% | ||
| Q1 25 | 0.1% | 2.8% | ||
| Q4 24 | 0.1% | 7.1% | ||
| Q3 24 | 0.1% | 10.0% | ||
| Q2 24 | 0.1% | 7.2% | ||
| Q1 24 | 0.1% | 8.2% |
| Q4 25 | 2.21× | -1.99× | ||
| Q3 25 | 2.77× | — | ||
| Q2 25 | 1.60× | — | ||
| Q1 25 | 3.26× | — | ||
| Q4 24 | 2.02× | — | ||
| Q3 24 | 4.03× | — | ||
| Q2 24 | — | — | ||
| Q1 24 | 4.82× | — |
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
CACC
| Loans Receivable | $553.0M | 95% |
| Other | $26.9M | 5% |
CMP
| Highway Deicing Salt | $210.8M | 53% |
| Consumer Industrial Salt | $120.7M | 30% |
| Plant Nutrition | $60.8M | 15% |
| Transferred Over Time | $2.8M | 1% |
| Other | $1.0M | 0% |
