vs
CrossAmerica Partners LP（CAPL）与e.l.f. Beauty, Inc.（ELF）财务数据对比。点击上方公司名可切换其他公司
CrossAmerica Partners LP的季度营收约是e.l.f. Beauty, Inc.的1.8倍（$866.3M vs $489.5M），e.l.f. Beauty, Inc.净利率更高（8.0% vs 1.2%，领先6.9%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs -8.3%），e.l.f. Beauty, Inc.自由现金流更多（$52.8M vs $22.4M）
塔峰资本合伙人（TowerBrook Capital Partners）是一家总部位于伦敦和纽约的投资管理公司，2005年从索罗斯基金管理分拆独立。该机构主打私募股权及结构性机会投资，曾收购奢侈品品牌Jimmy Choo控股权，截至2025年其管理规模超250亿美元，官网公示在管投资项目共110个。
e.l.f. Beauty是美国知名彩妆品牌，2004年创立，总部位于加利福尼亚州奥克兰。品牌产品线丰富，涵盖沐浴护肤产品、矿物彩妆、专业美妆工具、眼线笔、口红、腮红、睫毛膏等多个品类，产品销往全球18个国家，入驻Target、沃尔玛等主流零售渠道，过半营收来自品牌官网。
CAPL vs ELF — 直观对比
营收规模更大
CAPL
是对方的1.8倍
$489.5M
营收增速更快
ELF
高出46.0%
-8.3%
净利率更高
ELF
高出6.9%
1.2%
自由现金流更多
ELF
多$30.4M
$22.4M
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $866.3M | $489.5M |
| 净利润 | $10.2M | $39.4M |
| 毛利率 | 12.4% | 71.0% |
| 营业利润率 | 3.0% | 13.8% |
| 净利率 | 1.2% | 8.0% |
| 营收同比 | -8.3% | 37.8% |
| 净利润同比 | -39.6% | 128.1% |
| 每股收益（稀释后） | $0.24 | $0.65 |
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CAPLELF
| Q4 25 | $866.3M | $489.5M | ||
| Q3 25 | $971.8M | $343.9M | ||
| Q2 25 | $961.9M | $353.7M | ||
| Q1 25 | $862.5M | — | ||
| Q4 24 | $944.2M | — | ||
| Q3 24 | $1.1B | — | ||
| Q2 24 | $1.1B | — | ||
| Q1 24 | $941.5M | — |
净利润CAPLELF
| Q4 25 | $10.2M | $39.4M | ||
| Q3 25 | $13.6M | $3.0M | ||
| Q2 25 | $25.2M | $33.3M | ||
| Q1 25 | $-7.1M | — | ||
| Q4 24 | $16.9M | — | ||
| Q3 24 | $10.7M | — | ||
| Q2 24 | $12.4M | — | ||
| Q1 24 | $-17.5M | — |
毛利率CAPLELF
| Q4 25 | 12.4% | 71.0% | ||
| Q3 25 | 10.8% | 69.4% | ||
| Q2 25 | 10.5% | 69.1% | ||
| Q1 25 | 10.4% | — | ||
| Q4 24 | 10.7% | — | ||
| Q3 24 | 10.3% | — | ||
| Q2 24 | 9.2% | — | ||
| Q1 24 | 8.6% | — |
营业利润率CAPLELF
| Q4 25 | 3.0% | 13.8% | ||
| Q3 25 | 2.9% | 2.2% | ||
| Q2 25 | 4.3% | 13.8% | ||
| Q1 25 | 0.2% | — | ||
| Q4 24 | 3.0% | — | ||
| Q3 24 | 2.5% | — | ||
| Q2 24 | 2.5% | — | ||
| Q1 24 | -1.4% | — |
净利率CAPLELF
| Q4 25 | 1.2% | 8.0% | ||
| Q3 25 | 1.4% | 0.9% | ||
| Q2 25 | 2.6% | 9.4% | ||
| Q1 25 | -0.8% | — | ||
| Q4 24 | 1.8% | — | ||
| Q3 24 | 1.0% | — | ||
| Q2 24 | 1.1% | — | ||
| Q1 24 | -1.9% | — |
每股收益（稀释后）CAPLELF
| Q4 25 | $0.24 | $0.65 | ||
| Q3 25 | $0.34 | $0.05 | ||
| Q2 25 | $0.64 | $0.58 | ||
| Q1 25 | $-0.20 | — | ||
| Q4 24 | $0.42 | — | ||
| Q3 24 | $0.27 | — | ||
| Q2 24 | $0.31 | — | ||
| Q1 24 | $-0.48 | — |
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 | $3.1M | $196.8M |
| 总债务越低越好 | $687.2M | $816.7M |
| 股东权益账面价值 | — | $1.2B |
| 总资产 | $964.7M | $2.3B |
| 负债/权益比越低杠杆越低 | — | 0.70× |
8季度趋势，按日历期对齐
现金及短期投资CAPLELF
| Q4 25 | $3.1M | $196.8M | ||
| Q3 25 | $5.8M | $194.4M | ||
| Q2 25 | $9.7M | $170.0M | ||
| Q1 25 | $6.7M | — | ||
| Q4 24 | $3.4M | — | ||
| Q3 24 | $7.8M | — | ||
| Q2 24 | $5.5M | — | ||
| Q1 24 | $6.3M | — |
总债务CAPLELF
| Q4 25 | $687.2M | $816.7M | ||
| Q3 25 | $700.8M | $831.6M | ||
| Q2 25 | $722.7M | $256.7M | ||
| Q1 25 | $774.1M | — | ||
| Q4 24 | $763.9M | — | ||
| Q3 24 | $769.2M | — | ||
| Q2 24 | $786.7M | — | ||
| Q1 24 | $795.8M | — |
股东权益CAPLELF
| Q4 25 | — | $1.2B | ||
| Q3 25 | — | $1.1B | ||
| Q2 25 | — | $804.9M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
总资产CAPLELF
| Q4 25 | $964.7M | $2.3B | ||
| Q3 25 | $998.9M | $2.3B | ||
| Q2 25 | $1.0B | $1.3B | ||
| Q1 25 | $1.1B | — | ||
| Q4 24 | $1.1B | — | ||
| Q3 24 | $1.1B | — | ||
| Q2 24 | $1.2B | — | ||
| Q1 24 | $1.2B | — |
负债/权益比CAPLELF
| Q4 25 | — | 0.70× | ||
| Q3 25 | — | 0.73× | ||
| Q2 25 | — | 0.32× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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 | $29.4M | $59.4M |
| 自由现金流经营现金流 - 资本支出 | $22.4M | $52.8M |
| 自由现金流率自由现金流/营收 | 2.6% | 10.8% |
| 资本支出强度资本支出/营收 | 0.8% | 1.4% |
| 现金转化率经营现金流/净利润 | 2.89× | 1.51× |
| 过去12个月自由现金流最近4个季度 | $55.8M | — |
8季度趋势，按日历期对齐
经营现金流CAPLELF
| Q4 25 | $29.4M | $59.4M | ||
| Q3 25 | $24.4M | $23.4M | ||
| Q2 25 | $22.6M | $27.2M | ||
| Q1 25 | $15.0M | — | ||
| Q4 24 | $11.1M | — | ||
| Q3 24 | $41.9M | — | ||
| Q2 24 | $28.9M | — | ||
| Q1 24 | $5.8M | — |
自由现金流CAPLELF
| Q4 25 | $22.4M | $52.8M | ||
| Q3 25 | $17.7M | $16.6M | ||
| Q2 25 | $10.8M | $20.1M | ||
| Q1 25 | $4.9M | — | ||
| Q4 24 | $3.9M | — | ||
| Q3 24 | $34.2M | — | ||
| Q2 24 | $23.6M | — | ||
| Q1 24 | $-289.0K | — |
自由现金流率CAPLELF
| Q4 25 | 2.6% | 10.8% | ||
| Q3 25 | 1.8% | 4.8% | ||
| Q2 25 | 1.1% | 5.7% | ||
| Q1 25 | 0.6% | — | ||
| Q4 24 | 0.4% | — | ||
| Q3 24 | 3.2% | — | ||
| Q2 24 | 2.1% | — | ||
| Q1 24 | -0.0% | — |
资本支出强度CAPLELF
| Q4 25 | 0.8% | 1.4% | ||
| Q3 25 | 0.7% | 2.0% | ||
| Q2 25 | 1.2% | 2.0% | ||
| Q1 25 | 1.2% | — | ||
| Q4 24 | 0.8% | — | ||
| Q3 24 | 0.7% | — | ||
| Q2 24 | 0.5% | — | ||
| Q1 24 | 0.6% | — |
现金转化率CAPLELF
| Q4 25 | 2.89× | 1.51× | ||
| Q3 25 | 1.79× | 7.82× | ||
| Q2 25 | 0.90× | 0.82× | ||
| Q1 25 | — | — | ||
| Q4 24 | 0.66× | — | ||
| Q3 24 | 3.92× | — | ||
| Q2 24 | 2.33× | — | ||
| Q1 24 | — | — |
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
CAPL
| Retail Segment | $505.3M | 58% |
| Wholesale | $360.9M | 42% |
| Other | $1.2M | 0% |
ELF
暂无分部数据
