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CREDIT ACCEPTANCE CORP（CACC）与GRIFFON CORP（GFF）财务数据对比。点击上方公司名可切换其他公司
GRIFFON CORP的季度营收约是CREDIT ACCEPTANCE CORP的1.1倍（$649.1M vs $579.9M），CREDIT ACCEPTANCE CORP净利率更高（21.0% vs 9.9%，领先11.1%），GRIFFON CORP同比增速更快（2.6% vs 2.5%），CREDIT ACCEPTANCE CORP自由现金流更多（$268.9M vs $99.3M），过去两年CREDIT ACCEPTANCE CORP的营收复合增速更高（6.8% vs -1.8%）
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。
格里芬公司是总部位于纽约的跨国多元化控股集团，业务覆盖多领域运营，旗下拥有Ames True Temper、ClosetMaid、Clopay建筑产品和CornellCookson四大子公司。该公司1961年起在纽交所公开上市，是标普小盘600指数、标普1500综合指数及罗素2000指数的成分股。
CACC vs GFF — 直观对比
营收规模更大
GFF
是对方的1.1倍
$579.9M
营收增速更快
GFF
高出0.2%
2.5%
净利率更高
CACC
高出11.1%
9.9%
自由现金流更多
CACC
多$169.6M
$99.3M
两年增速更快
CACC
近两年复合增速
-1.8%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $579.9M | $649.1M |
| 净利润 | $122.0M | $64.4M |
| 毛利率 | — | 41.1% |
| 营业利润率 | 27.1% | 17.5% |
| 净利率 | 21.0% | 9.9% |
| 营收同比 | 2.5% | 2.6% |
| 净利润同比 | -19.7% | -9.1% |
| 每股收益（稀释后） | $10.87 | $1.41 |
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CACCGFF
| Q4 25 | $579.9M | $649.1M | ||
| Q3 25 | $582.4M | $662.2M | ||
| Q2 25 | $583.8M | $613.6M | ||
| Q1 25 | $571.1M | $611.7M | ||
| Q4 24 | $565.9M | $632.4M | ||
| Q3 24 | $550.3M | $659.7M | ||
| Q2 24 | $538.2M | $647.8M | ||
| Q1 24 | $508.0M | $672.9M |
净利润CACCGFF
| Q4 25 | $122.0M | $64.4M | ||
| Q3 25 | $108.2M | $43.6M | ||
| Q2 25 | $87.4M | $-120.1M | ||
| Q1 25 | $106.3M | $56.8M | ||
| Q4 24 | $151.9M | $70.9M | ||
| Q3 24 | $78.8M | $62.5M | ||
| Q2 24 | $-47.1M | $41.1M | ||
| Q1 24 | $64.3M | $64.1M |
毛利率CACCGFF
| Q4 25 | — | 41.1% | ||
| Q3 25 | — | 41.7% | ||
| Q2 25 | — | 43.2% | ||
| Q1 25 | — | 41.2% | ||
| Q4 24 | — | 41.8% | ||
| Q3 24 | — | 39.9% | ||
| Q2 24 | — | 38.5% | ||
| Q1 24 | — | 40.2% |
营业利润率CACCGFF
| Q4 25 | 27.1% | 17.5% | ||
| Q3 25 | 25.6% | 18.0% | ||
| Q2 25 | 20.2% | -20.5% | ||
| Q1 25 | 24.8% | 16.5% | ||
| Q4 24 | 33.9% | 17.7% | ||
| Q3 24 | 19.4% | 16.9% | ||
| Q2 24 | -10.3% | 13.8% | ||
| Q1 24 | 17.0% | 16.9% |
净利率CACCGFF
| Q4 25 | 21.0% | 9.9% | ||
| Q3 25 | 18.6% | 6.6% | ||
| Q2 25 | 15.0% | -19.6% | ||
| Q1 25 | 18.6% | 9.3% | ||
| Q4 24 | 26.8% | 11.2% | ||
| Q3 24 | 14.3% | 9.5% | ||
| Q2 24 | -8.8% | 6.3% | ||
| Q1 24 | 12.7% | 9.5% |
每股收益（稀释后）CACCGFF
| Q4 25 | $10.87 | $1.41 | ||
| Q3 25 | $9.43 | $1.04 | ||
| Q2 25 | $7.42 | $-2.65 | ||
| Q1 25 | $8.66 | $1.21 | ||
| Q4 24 | $12.28 | $1.49 | ||
| Q3 24 | $6.35 | $1.29 | ||
| Q2 24 | $-3.83 | $0.84 | ||
| Q1 24 | $5.08 | $1.28 |
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 | $95.3M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $1.5B | $108.9M |
| 总资产 | $8.6B | $2.1B |
| 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CACCGFF
| Q4 25 | $22.8M | $95.3M | ||
| Q3 25 | $15.9M | $99.0M | ||
| Q2 25 | $70.0M | $107.3M | ||
| Q1 25 | $528.8M | $127.8M | ||
| Q4 24 | $343.7M | $152.0M | ||
| Q3 24 | $159.7M | $114.4M | ||
| Q2 24 | $8.3M | $133.5M | ||
| Q1 24 | $8.4M | $123.0M |
总债务CACCGFF
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $1.5B | ||
| Q1 25 | — | $1.5B | ||
| Q4 24 | — | $1.5B | ||
| Q3 24 | — | $1.5B | ||
| Q2 24 | — | $1.5B | ||
| Q1 24 | — | $1.6B |
股东权益CACCGFF
| Q4 25 | $1.5B | $108.9M | ||
| Q3 25 | $1.6B | $74.0M | ||
| Q2 25 | $1.6B | $63.9M | ||
| Q1 25 | $1.7B | $214.7M | ||
| Q4 24 | $1.7B | $227.8M | ||
| Q3 24 | $1.6B | $224.9M | ||
| Q2 24 | $1.6B | $223.5M | ||
| Q1 24 | $1.7B | $202.2M |
总资产CACCGFF
| Q4 25 | $8.6B | $2.1B | ||
| Q3 25 | $8.6B | $2.1B | ||
| Q2 25 | $8.7B | $2.1B | ||
| Q1 25 | $9.3B | $2.3B | ||
| Q4 24 | $8.9B | $2.3B | ||
| Q3 24 | $8.7B | $2.4B | ||
| Q2 24 | $8.3B | $2.4B | ||
| Q1 24 | $8.1B | $2.4B |
负债/权益比CACCGFF
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 22.71× | ||
| Q1 25 | — | 7.16× | ||
| Q4 24 | — | 6.48× | ||
| Q3 24 | — | 6.78× | ||
| Q2 24 | — | 6.74× | ||
| Q1 24 | — | 7.84× |
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 | $107.0M |
| 自由现金流经营现金流 - 资本支出 | $268.9M | $99.3M |
| 自由现金流率自由现金流/营收 | 46.4% | 15.3% |
| 资本支出强度资本支出/营收 | 0.1% | 1.2% |
| 现金转化率经营现金流/净利润 | 2.21× | 1.66× |
| 过去12个月自由现金流最近4个季度 | $1.1B | $278.9M |
8季度趋势，按日历期对齐
经营现金流CACCGFF
| Q4 25 | $269.3M | $107.0M | ||
| Q3 25 | $299.4M | $75.0M | ||
| Q2 25 | $139.7M | $123.1M | ||
| Q1 25 | $346.2M | $16.5M | ||
| Q4 24 | $306.2M | $142.9M | ||
| Q3 24 | $317.7M | $72.1M | ||
| Q2 24 | $204.0M | $122.1M | ||
| Q1 24 | $310.0M | $39.8M |
自由现金流CACCGFF
| Q4 25 | $268.9M | $99.3M | ||
| Q3 25 | $298.8M | $62.4M | ||
| Q2 25 | $139.4M | $114.4M | ||
| Q1 25 | $345.9M | $2.8M | ||
| Q4 24 | $305.5M | $125.5M | ||
| Q3 24 | $317.3M | $51.6M | ||
| Q2 24 | $203.6M | $107.5M | ||
| Q1 24 | $309.7M | $20.8M |
自由现金流率CACCGFF
| Q4 25 | 46.4% | 15.3% | ||
| Q3 25 | 51.3% | 9.4% | ||
| Q2 25 | 23.9% | 18.6% | ||
| Q1 25 | 60.6% | 0.5% | ||
| Q4 24 | 54.0% | 19.8% | ||
| Q3 24 | 57.7% | 7.8% | ||
| Q2 24 | 37.8% | 16.6% | ||
| Q1 24 | 61.0% | 3.1% |
资本支出强度CACCGFF
| Q4 25 | 0.1% | 1.2% | ||
| Q3 25 | 0.1% | 1.9% | ||
| Q2 25 | 0.1% | 1.4% | ||
| Q1 25 | 0.1% | 2.2% | ||
| Q4 24 | 0.1% | 2.8% | ||
| Q3 24 | 0.1% | 3.1% | ||
| Q2 24 | 0.1% | 2.2% | ||
| Q1 24 | 0.1% | 2.8% |
现金转化率CACCGFF
| Q4 25 | 2.21× | 1.66× | ||
| Q3 25 | 2.77× | 1.72× | ||
| Q2 25 | 1.60× | — | ||
| Q1 25 | 3.26× | 0.29× | ||
| Q4 24 | 2.02× | 2.02× | ||
| Q3 24 | 4.03× | 1.15× | ||
| Q2 24 | — | 2.97× | ||
| Q1 24 | 4.82× | 0.62× |
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% |
GFF
| Consumer And Professional Products | $241.1M | 37% |
| Residential Repairand Remodel | $202.1M | 31% |
| International Excluding North America | $97.8M | 15% |
| Retail | $47.3M | 7% |
| Residential New Construction | $32.5M | 5% |
| Other | $14.2M | 2% |
| Industrial | $14.1M | 2% |
