vs
Churchill Downs Inc（CHDN）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
Churchill Downs Inc的季度营收约是COMPASS MINERALS INTERNATIONAL INC的1.7倍（$663.0M vs $396.1M），Churchill Downs Inc净利率更高（12.5% vs 4.7%，领先7.8%），COMPASS MINERALS INTERNATIONAL INC同比增速更快（28.9% vs 3.1%），过去两年COMPASS MINERALS INTERNATIONAL INC的营收复合增速更高（4.3% vs -13.7%）
丘吉尔唐斯股份有限公司是丘吉尔唐斯赛马场的母公司，起家于美国肯塔基州路易斯维尔的单一赛马场，现已发展为业务覆盖美国多州的上市企业，旗下拥有赛马场、赌场、线上投注平台等多元业务板块。
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。
CHDN vs CMP — 直观对比
营收规模更大
CHDN
是对方的1.7倍
$396.1M
营收增速更快
CMP
高出25.8%
3.1%
净利率更高
CHDN
高出7.8%
4.7%
两年增速更快
CMP
近两年复合增速
-13.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $663.0M | $396.1M |
| 净利润 | $83.0M | $18.6M |
| 毛利率 | — | 16.0% |
| 营业利润率 | 21.6% | 9.2% |
| 净利率 | 12.5% | 4.7% |
| 营收同比 | 3.1% | 28.9% |
| 净利润同比 | 7.8% | 178.8% |
| 每股收益（稀释后） | $1.16 | $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
营收CHDNCMP
| Q1 26 | $663.0M | — | ||
| Q4 25 | $665.9M | $396.1M | ||
| Q3 25 | $683.0M | $227.5M | ||
| Q2 25 | $934.4M | $214.6M | ||
| Q1 25 | $642.6M | $494.6M | ||
| Q4 24 | $624.2M | $307.2M | ||
| Q3 24 | $628.5M | $208.8M | ||
| Q2 24 | $890.7M | $202.9M |
净利润CHDNCMP
| Q1 26 | $83.0M | — | ||
| Q4 25 | $51.3M | $18.6M | ||
| Q3 25 | $38.1M | $-7.2M | ||
| Q2 25 | $216.9M | $-17.0M | ||
| Q1 25 | $76.7M | $-32.0M | ||
| Q4 24 | $71.7M | $-23.6M | ||
| Q3 24 | $65.4M | $-48.3M | ||
| Q2 24 | $209.3M | $-43.6M |
毛利率CHDNCMP
| Q1 26 | — | — | ||
| 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% |
营业利润率CHDNCMP
| Q1 26 | 21.6% | — | ||
| Q4 25 | 18.5% | 9.2% | ||
| Q3 25 | 14.3% | 5.3% | ||
| Q2 25 | 35.1% | 7.4% | ||
| Q1 25 | 20.9% | -0.6% | ||
| Q4 24 | 20.3% | 0.2% | ||
| Q3 24 | 20.0% | -14.3% | ||
| Q2 24 | 37.0% | 2.9% |
净利率CHDNCMP
| Q1 26 | 12.5% | — | ||
| Q4 25 | 7.7% | 4.7% | ||
| Q3 25 | 5.6% | -3.2% | ||
| Q2 25 | 23.2% | -7.9% | ||
| Q1 25 | 11.9% | -6.5% | ||
| Q4 24 | 11.5% | -7.7% | ||
| Q3 24 | 10.4% | -23.1% | ||
| Q2 24 | 23.5% | -21.5% |
每股收益（稀释后）CHDNCMP
| Q1 26 | $1.16 | — | ||
| Q4 25 | — | $0.43 | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $-0.41 | ||
| Q1 25 | — | $-0.77 | ||
| Q4 24 | — | $-0.57 | ||
| Q3 24 | — | $-1.17 | ||
| Q2 24 | — | $-1.05 |
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 | $200.0M | $46.7M |
| 总债务越低越好 | $840.0M | $890.0M |
| 股东权益账面价值 | — | $260.5M |
| 总资产 | $7.5B | $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
现金及短期投资CHDNCMP
| Q1 26 | $200.0M | — | ||
| Q4 25 | $200.6M | $46.7M | ||
| Q3 25 | $180.5M | $59.7M | ||
| Q2 25 | $182.4M | $79.4M | ||
| Q1 25 | $174.2M | $49.5M | ||
| Q4 24 | $175.5M | $45.8M | ||
| Q3 24 | $152.7M | $20.2M | ||
| Q2 24 | $140.3M | $12.8M |
总债务CHDNCMP
| Q1 26 | $840.0M | — | ||
| 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 |
股东权益CHDNCMP
| Q1 26 | — | — | ||
| Q4 25 | $1.0B | $260.5M | ||
| Q3 25 | $1.0B | $234.1M | ||
| Q2 25 | $1.0B | $249.8M | ||
| Q1 25 | $1.1B | $236.5M | ||
| Q4 24 | $1.1B | $263.0M | ||
| Q3 24 | $1.1B | $316.6M | ||
| Q2 24 | $1.0B | $352.1M |
总资产CHDNCMP
| Q1 26 | $7.5B | — | ||
| Q4 25 | $7.5B | $1.5B | ||
| Q3 25 | $7.5B | $1.5B | ||
| Q2 25 | $7.4B | $1.5B | ||
| Q1 25 | $7.3B | $1.5B | ||
| Q4 24 | $7.3B | $1.7B | ||
| Q3 24 | $7.2B | $1.6B | ||
| Q2 24 | $7.2B | $1.6B |
负债/权益比CHDNCMP
| Q1 26 | — | — | ||
| 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× |
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 | $295.0M | $-37.0M |
| 自由现金流经营现金流 - 资本支出 | — | $-59.8M |
| 自由现金流率自由现金流/营收 | — | -15.1% |
| 资本支出强度资本支出/营收 | — | 5.8% |
| 现金转化率经营现金流/净利润 | 3.55× | -1.99× |
| 过去12个月自由现金流最近4个季度 | — | $94.1M |
8季度趋势，按日历期对齐
经营现金流CHDNCMP
| Q1 26 | $295.0M | — | ||
| Q4 25 | — | $-37.0M | ||
| Q3 25 | $187.7M | $-6.9M | ||
| Q2 25 | — | $21.8M | ||
| Q1 25 | $246.5M | $186.9M | ||
| Q4 24 | — | $-4.1M | ||
| Q3 24 | $169.4M | $-12.7M | ||
| Q2 24 | — | $-6.8M |
自由现金流CHDNCMP
| Q1 26 | — | — | ||
| Q4 25 | — | $-59.8M | ||
| Q3 25 | $166.3M | $-22.8M | ||
| Q2 25 | — | $3.8M | ||
| Q1 25 | $233.9M | $172.9M | ||
| Q4 24 | — | $-25.9M | ||
| Q3 24 | $154.4M | $-33.6M | ||
| Q2 24 | — | $-21.5M |
自由现金流率CHDNCMP
| Q1 26 | — | — | ||
| Q4 25 | — | -15.1% | ||
| Q3 25 | 24.3% | -10.0% | ||
| Q2 25 | — | 1.8% | ||
| Q1 25 | 36.4% | 35.0% | ||
| Q4 24 | — | -8.4% | ||
| Q3 24 | 24.6% | -16.1% | ||
| Q2 24 | — | -10.6% |
资本支出强度CHDNCMP
| Q1 26 | — | — | ||
| Q4 25 | 2.6% | 5.8% | ||
| Q3 25 | 3.1% | 7.0% | ||
| Q2 25 | 2.0% | 8.4% | ||
| Q1 25 | 2.0% | 2.8% | ||
| Q4 24 | 5.4% | 7.1% | ||
| Q3 24 | 2.4% | 10.0% | ||
| Q2 24 | 2.5% | 7.2% |
现金转化率CHDNCMP
| Q1 26 | 3.55× | — | ||
| Q4 25 | — | -1.99× | ||
| Q3 25 | 4.93× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | 3.21× | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 2.59× | — | ||
| Q2 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
CHDN
| Live and Historical Racing | $297.0M | 45% |
| Gaming | $257.0M | 39% |
| Wagering Services and Solutions | $109.0M | 16% |
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% |
