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CBIZ, Inc.（CBZ）与RUSH ENTERPRISES INC \TX\（RUSHA）财务数据对比。点击上方公司名可切换其他公司
RUSH ENTERPRISES INC \TX\的季度营收约是CBIZ, Inc.的2.0倍（$1.7B vs $848.6M），CBIZ, Inc.净利率更高（19.0% vs 3.7%，领先15.4%），CBIZ, Inc.同比增速更快（1.3% vs -9.0%），RUSH ENTERPRISES INC \TX\自由现金流更多（$411.6M vs $-28.5M），过去两年CBIZ, Inc.的营收复合增速更高（42.1% vs -6.8%）
CBIZ, Inc.是美国知名的金融、保险及咨询服务提供商，总部位于俄亥俄州独立市，为美国规模最大的会计、保险经纪、金融与咨询服务机构之一。集团在全美设有120多个办事处，拥有近7000名员工，1996年起在纽交所上市，1997年起使用股票代码CBZ交易。
Rush Enterprises是总部位于美国得克萨斯州新布朗费尔斯的商用车经销商，核心业务是通过旗下Rush Truck Centers销售全新及二手卡车。2019年该公司在全美20个州运营超200家卡车中心，在加拿大设有14个网点，2020年入选财富500强榜单。
CBZ vs RUSHA — 直观对比
营收规模更大
RUSHA
是对方的2.0倍
$848.6M
营收增速更快
CBZ
高出10.3%
-9.0%
净利率更高
CBZ
高出15.4%
3.7%
自由现金流更多
RUSHA
多$440.1M
$-28.5M
两年增速更快
CBZ
近两年复合增速
-6.8%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $848.6M | $1.7B |
| 净利润 | $161.6M | $61.7M |
| 毛利率 | — | 20.4% |
| 营业利润率 | 23.2% | 4.9% |
| 净利率 | 19.0% | 3.7% |
| 营收同比 | 1.3% | -9.0% |
| 净利润同比 | — | 1.8% |
| 每股收益（稀释后） | $2.63 | $0.77 |
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CBZRUSHA
| Q1 26 | $848.6M | $1.7B | ||
| Q4 25 | $542.7M | $1.7B | ||
| Q3 25 | $693.8M | $1.8B | ||
| Q2 25 | $683.5M | $1.8B | ||
| Q1 25 | $838.0M | $1.8B | ||
| Q4 24 | $460.3M | $1.9B | ||
| Q3 24 | $438.9M | $1.8B | ||
| Q2 24 | $420.0M | $1.9B |
净利润CBZRUSHA
| Q1 26 | $161.6M | $61.7M | ||
| Q4 25 | $-79.4M | $64.3M | ||
| Q3 25 | $30.1M | $66.7M | ||
| Q2 25 | $41.9M | $72.4M | ||
| Q1 25 | $122.8M | $60.3M | ||
| Q4 24 | $-90.7M | $74.8M | ||
| Q3 24 | $35.1M | $79.1M | ||
| Q2 24 | $19.8M | $78.7M |
毛利率CBZRUSHA
| Q1 26 | — | 20.4% | ||
| Q4 25 | -9.4% | 20.8% | ||
| Q3 25 | 13.0% | 21.0% | ||
| Q2 25 | 12.9% | 20.7% | ||
| Q1 25 | 27.2% | 20.3% | ||
| Q4 24 | -13.4% | 19.3% | ||
| Q3 24 | 16.6% | 21.0% | ||
| Q2 24 | 12.8% | 20.2% |
营业利润率CBZRUSHA
| Q1 26 | 23.2% | 4.9% | ||
| Q4 25 | -15.7% | 5.5% | ||
| Q3 25 | 8.5% | 5.6% | ||
| Q2 25 | 8.8% | 6.0% | ||
| Q1 25 | 23.9% | 5.2% | ||
| Q4 24 | -23.2% | 5.8% | ||
| Q3 24 | 11.3% | 6.7% | ||
| Q2 24 | 7.5% | 6.4% |
净利率CBZRUSHA
| Q1 26 | 19.0% | 3.7% | ||
| Q4 25 | -14.6% | 3.8% | ||
| Q3 25 | 4.3% | 3.7% | ||
| Q2 25 | 6.1% | 3.9% | ||
| Q1 25 | 14.7% | 3.4% | ||
| Q4 24 | -19.7% | 3.9% | ||
| Q3 24 | 8.0% | 4.4% | ||
| Q2 24 | 4.7% | 4.1% |
每股收益（稀释后）CBZRUSHA
| Q1 26 | $2.63 | $0.77 | ||
| Q4 25 | $-1.22 | $0.81 | ||
| Q3 25 | $0.48 | $0.83 | ||
| Q2 25 | $0.66 | $0.90 | ||
| Q1 25 | $1.91 | $0.73 | ||
| Q4 24 | $-1.84 | $-95.13 | ||
| Q3 24 | $0.70 | $0.97 | ||
| Q2 24 | $0.39 | $97.00 |
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 | $28.7M | — |
| 总债务越低越好 | — | $277.8M |
| 股东权益账面价值 | $1.9B | $2.3B |
| 总资产 | $4.6B | $4.5B |
| 负债/权益比越低杠杆越低 | — | 0.12× |
8季度趋势，按日历期对齐
现金及短期投资CBZRUSHA
| Q1 26 | $28.7M | — | ||
| Q4 25 | $18.3M | $212.6M | ||
| Q3 25 | $17.0M | $242.0M | ||
| Q2 25 | $39.8M | $211.1M | ||
| Q1 25 | $8.8M | $228.7M | ||
| Q4 24 | $13.8M | $228.1M | ||
| Q3 24 | $1.1M | $185.1M | ||
| Q2 24 | $1.1M | $167.3M |
总债务CBZRUSHA
| Q1 26 | — | $277.8M | ||
| Q4 25 | — | $274.8M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $408.4M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益CBZRUSHA
| Q1 26 | $1.9B | $2.3B | ||
| Q4 25 | $1.8B | $2.2B | ||
| Q3 25 | $1.9B | $2.2B | ||
| Q2 25 | $1.9B | $2.2B | ||
| Q1 25 | $1.9B | $2.2B | ||
| Q4 24 | $1.8B | $2.1B | ||
| Q3 24 | $927.9M | $2.1B | ||
| Q2 24 | $891.4M | $2.0B |
总资产CBZRUSHA
| Q1 26 | $4.6B | $4.5B | ||
| Q4 25 | $4.4B | $4.4B | ||
| Q3 25 | $4.5B | $4.6B | ||
| Q2 25 | $4.5B | $4.7B | ||
| Q1 25 | $4.6B | $4.7B | ||
| Q4 24 | $4.5B | $4.6B | ||
| Q3 24 | $2.1B | $4.6B | ||
| Q2 24 | $2.2B | $4.5B |
负债/权益比CBZRUSHA
| Q1 26 | — | 0.12× | ||
| Q4 25 | — | 0.12× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.19× | ||
| Q3 24 | — | — | ||
| Q2 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 | $-25.5M | — |
| 自由现金流经营现金流 - 资本支出 | $-28.5M | $411.6M |
| 自由现金流率自由现金流/营收 | -3.4% | 24.4% |
| 资本支出强度资本支出/营收 | — | 2.0% |
| 现金转化率经营现金流/净利润 | -0.16× | — |
| 过去12个月自由现金流最近4个季度 | $240.5M | $828.4M |
8季度趋势，按日历期对齐
经营现金流CBZRUSHA
| Q1 26 | $-25.5M | — | ||
| Q4 25 | $143.6M | $112.9M | ||
| Q3 25 | $24.0M | $367.8M | ||
| Q2 25 | $113.1M | $227.6M | ||
| Q1 25 | $-88.3M | $153.5M | ||
| Q4 24 | $55.5M | $392.3M | ||
| Q3 24 | $43.7M | $111.7M | ||
| Q2 24 | $88.2M | $270.6M |
自由现金流CBZRUSHA
| Q1 26 | $-28.5M | $411.6M | ||
| Q4 25 | $141.7M | $31.9M | ||
| Q3 25 | $22.1M | $271.2M | ||
| Q2 25 | $105.2M | $113.8M | ||
| Q1 25 | $-93.4M | $45.1M | ||
| Q4 24 | $52.3M | $263.5M | ||
| Q3 24 | $41.1M | $-20.0M | ||
| Q2 24 | $86.3M | $177.2M |
自由现金流率CBZRUSHA
| Q1 26 | -3.4% | 24.4% | ||
| Q4 25 | 26.1% | 1.9% | ||
| Q3 25 | 3.2% | 15.2% | ||
| Q2 25 | 15.4% | 6.2% | ||
| Q1 25 | -11.2% | 2.6% | ||
| Q4 24 | 11.4% | 13.7% | ||
| Q3 24 | 9.4% | -1.1% | ||
| Q2 24 | 20.5% | 9.1% |
资本支出强度CBZRUSHA
| Q1 26 | — | 2.0% | ||
| Q4 25 | 0.4% | 4.8% | ||
| Q3 25 | 0.3% | 5.4% | ||
| Q2 25 | 1.2% | 6.2% | ||
| Q1 25 | 0.6% | 6.2% | ||
| Q4 24 | 0.7% | 6.7% | ||
| Q3 24 | 0.6% | 7.3% | ||
| Q2 24 | 0.4% | 4.8% |
现金转化率CBZRUSHA
| Q1 26 | -0.16× | — | ||
| Q4 25 | — | 1.75× | ||
| Q3 25 | 0.79× | 5.51× | ||
| Q2 25 | 2.70× | 3.14× | ||
| Q1 25 | -0.72× | 2.55× | ||
| Q4 24 | — | 5.25× | ||
| Q3 24 | 1.25× | 1.41× | ||
| Q2 24 | 4.45× | 3.44× |
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
CBZ
| Financial Services (1) | $740.3M | 87% |
| Benefits and Insurance Services | $108.2M | 13% |
RUSHA
| New and used commercial vehicle sales | $955.1M | 57% |
| Aftermarket products and services sales | $627.2M | 37% |
| Lease and rental sales | $92.3M | 5% |
| Finance and insurance | $5.6M | 0% |
