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西铁城（CIA）与LINCOLN NATIONAL CORP（LNC）财务数据对比。点击上方公司名可切换其他公司
LINCOLN NATIONAL CORP的季度营收约是西铁城的68.3倍（$4.9B vs $72.1M）。LINCOLN NATIONAL CORP净利率更高（15.3% vs 10.2%，领先5.2%）。西铁城同比增速更快（13.5% vs -2.8%）。过去两年西铁城的营收复合增速更高（11.7% vs 9.4%）
西铁城钟表株式会社，又称西铁城集团，是总部位于日本东京西东京市的知名跨国电子企业，核心业务为腕表制造，是西铁城集团的核心企业。除西铁城品牌腕表外，集团还拥有美国钟表公司宝路华，业务同时涵盖计算器、打印机、医疗设备与精密CNC加工设备制造。
林肯国民公司是美国财富200强控股企业，通过旗下多家子公司开展保险、投资管理等多元金融业务，“林肯金融集团”是该公司及其所有子公司共同使用的市场推广品牌名称。
CIA vs LNC — 直观对比
营收规模更大
LNC
是对方的68.3倍
$72.1M
营收增速更快
CIA
高出16.3%
-2.8%
净利率更高
LNC
高出5.2%
10.2%
两年增速更快
CIA
近两年复合增速
9.4%
损益表 — Q4 2025 vs Q4 2025
| 指标 | | |
|---|---|---|
| 营收 | $72.1M | $4.9B |
| 净利润 | $7.3M | $755.0M |
| 毛利率 | — | — |
| 营业利润率 | 10.9% | 18.6% |
| 净利率 | 10.2% | 15.3% |
| 营收同比 | 13.5% | -2.8% |
| 净利润同比 | 102.7% | -55.2% |
| 每股收益（稀释后） | — | $4.32 |
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CIALNC
| Q4 25 | $72.1M | $4.9B | ||
| Q3 25 | $62.8M | $4.6B | ||
| Q2 25 | $65.1M | $4.0B | ||
| Q1 25 | $55.7M | $4.7B | ||
| Q4 24 | $63.5M | $5.1B | ||
| Q3 24 | $61.7M | $4.1B | ||
| Q2 24 | $62.1M | $5.2B | ||
| Q1 24 | $57.7M | $4.1B |
净利润CIALNC
| Q4 25 | $7.3M | $755.0M | ||
| Q3 25 | $2.4M | $445.0M | ||
| Q2 25 | $6.5M | $699.0M | ||
| Q1 25 | $-1.6M | $-722.0M | ||
| Q4 24 | $3.6M | $1.7B | ||
| Q3 24 | $2.8M | $-528.0M | ||
| Q2 24 | $4.0M | $895.0M | ||
| Q1 24 | $4.5M | $1.2B |
营业利润率CIALNC
| Q4 25 | 10.9% | 18.6% | ||
| Q3 25 | 7.1% | 11.5% | ||
| Q2 25 | 10.6% | 21.0% | ||
| Q1 25 | -3.2% | -20.2% | ||
| Q4 24 | 5.9% | 41.5% | ||
| Q3 24 | 4.9% | -17.1% | ||
| Q2 24 | 5.3% | 21.3% | ||
| Q1 24 | 8.5% | 37.1% |
净利率CIALNC
| Q4 25 | 10.2% | 15.3% | ||
| Q3 25 | 3.8% | 9.8% | ||
| Q2 25 | 9.9% | 17.3% | ||
| Q1 25 | -2.9% | -15.4% | ||
| Q4 24 | 5.7% | 33.3% | ||
| Q3 24 | 4.5% | -12.8% | ||
| Q2 24 | 6.4% | 17.4% | ||
| Q1 24 | 7.9% | 29.7% |
每股收益（稀释后）CIALNC
| Q4 25 | — | $4.32 | ||
| Q3 25 | — | $2.12 | ||
| Q2 25 | — | $3.80 | ||
| Q1 25 | — | $-4.41 | ||
| Q4 24 | — | $9.66 | ||
| Q3 24 | — | $-3.29 | ||
| Q2 24 | — | $5.11 | ||
| Q1 24 | — | $6.93 |
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 | $23.0M | — |
| 总债务越低越好 | — | $6.3B |
| 股东权益账面价值 | $235.0M | $10.9B |
| 总资产 | $1.8B | $417.2B |
| 负债/权益比越低杠杆越低 | — | 0.57× |
8季度趋势，按日历期对齐
现金及短期投资CIALNC
| Q4 25 | $23.0M | — | ||
| Q3 25 | $23.1M | — | ||
| Q2 25 | $22.7M | — | ||
| Q1 25 | $18.4M | — | ||
| Q4 24 | $29.3M | — | ||
| Q3 24 | $32.4M | — | ||
| Q2 24 | $26.3M | — | ||
| Q1 24 | $23.2M | — |
总债务CIALNC
| Q4 25 | — | $6.3B | ||
| Q3 25 | — | $5.8B | ||
| Q2 25 | — | $5.8B | ||
| Q1 25 | — | $5.9B | ||
| Q4 24 | — | $6.1B | ||
| Q3 24 | — | $5.9B | ||
| Q2 24 | — | $5.7B | ||
| Q1 24 | — | $5.7B |
股东权益CIALNC
| Q4 25 | $235.0M | $10.9B | ||
| Q3 25 | $225.6M | $10.5B | ||
| Q2 25 | $229.0M | $9.5B | ||
| Q1 25 | $218.1M | $8.2B | ||
| Q4 24 | $210.4M | $8.3B | ||
| Q3 24 | $207.6M | $9.0B | ||
| Q2 24 | $191.5M | $7.9B | ||
| Q1 24 | $195.2M | $7.5B |
总资产CIALNC
| Q4 25 | $1.8B | $417.2B | ||
| Q3 25 | $1.7B | $415.3B | ||
| Q2 25 | $1.7B | $399.1B | ||
| Q1 25 | $1.7B | $382.9B | ||
| Q4 24 | $1.7B | $390.8B | ||
| Q3 24 | $1.7B | $396.8B | ||
| Q2 24 | $1.7B | $384.5B | ||
| Q1 24 | $1.7B | $383.4B |
负债/权益比CIALNC
| Q4 25 | — | 0.57× | ||
| Q3 25 | — | 0.55× | ||
| Q2 25 | — | 0.60× | ||
| Q1 25 | — | 0.72× | ||
| Q4 24 | — | 0.74× | ||
| Q3 24 | — | 0.65× | ||
| Q2 24 | — | 0.72× | ||
| Q1 24 | — | 0.76× |
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 | $9.1M | $233.0M |
| 自由现金流经营现金流 - 资本支出 | $9.0M | — |
| 自由现金流率自由现金流/营收 | 12.5% | — |
| 资本支出强度资本支出/营收 | 0.1% | — |
| 现金转化率经营现金流/净利润 | 1.24× | 0.31× |
| 过去12个月自由现金流最近4个季度 | $17.5M | — |
8季度趋势，按日历期对齐
经营现金流CIALNC
| Q4 25 | $9.1M | $233.0M | ||
| Q3 25 | $4.7M | $-1.1B | ||
| Q2 25 | $3.5M | $1.0B | ||
| Q1 25 | $748.0K | $-272.0M | ||
| Q4 24 | $10.8M | $222.0M | ||
| Q3 24 | $9.7M | $-27.0M | ||
| Q2 24 | $4.6M | $-859.0M | ||
| Q1 24 | $6.8M | $-1.3B |
自由现金流CIALNC
| Q4 25 | $9.0M | — | ||
| Q3 25 | $4.6M | — | ||
| Q2 25 | $3.3M | — | ||
| Q1 25 | $641.0K | — | ||
| Q4 24 | $10.7M | — | ||
| Q3 24 | $9.3M | — | ||
| Q2 24 | $4.5M | — | ||
| Q1 24 | $6.7M | — |
自由现金流率CIALNC
| Q4 25 | 12.5% | — | ||
| Q3 25 | 7.3% | — | ||
| Q2 25 | 5.1% | — | ||
| Q1 25 | 1.2% | — | ||
| Q4 24 | 16.9% | — | ||
| Q3 24 | 15.1% | — | ||
| Q2 24 | 7.2% | — | ||
| Q1 24 | 11.7% | — |
资本支出强度CIALNC
| Q4 25 | 0.1% | — | ||
| Q3 25 | 0.1% | — | ||
| Q2 25 | 0.3% | — | ||
| Q1 25 | 0.2% | — | ||
| Q4 24 | 0.2% | — | ||
| Q3 24 | 0.6% | — | ||
| Q2 24 | 0.2% | — | ||
| Q1 24 | 0.1% | — |
现金转化率CIALNC
| Q4 25 | 1.24× | 0.31× | ||
| Q3 25 | 1.93× | -2.56× | ||
| Q2 25 | 0.54× | 1.45× | ||
| Q1 25 | — | — | ||
| Q4 24 | 2.99× | 0.13× | ||
| Q3 24 | 3.48× | — | ||
| Q2 24 | 1.16× | -0.96× | ||
| Q1 24 | 1.49× | -1.10× |
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
CIA
暂无分部数据
LNC
| Life Segment | $1.6B | 33% |
| Group Protection Segment | $1.5B | 31% |
| Annuities Segment | $1.3B | 27% |
| Other | $435.0M | 9% |
