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西铁城（CIA）与null（SWIM）财务数据对比。点击上方公司名可切换其他公司
null的季度营收约是西铁城的1.4倍（$100.0M vs $72.1M），西铁城净利率更高（10.2% vs -7.0%，领先17.2%），null同比增速更快（14.5% vs 13.5%），西铁城自由现金流更多（$17.5M vs $14.1M），过去两年西铁城的营收复合增速更高（11.7% vs -4.9%）
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。
该企业是一家源自美国的跨国律师事务所，1934年创立于加利福尼亚州洛杉矶，在诉讼业务、公司法务以及监管合规法律领域拥有深厚的行业积累与知名度，是全球颇具影响力的综合性律所之一。
CIA vs SWIM — 直观对比
营收规模更大
SWIM
是对方的1.4倍
$72.1M
营收增速更快
SWIM
高出1.0%
13.5%
净利率更高
CIA
高出17.2%
-7.0%
自由现金流更多
CIA
多$3.5M
$14.1M
两年增速更快
CIA
近两年复合增速
-4.9%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $72.1M | $100.0M |
| 净利润 | $7.3M | $-7.0M |
| 毛利率 | — | 28.0% |
| 营业利润率 | 10.9% | -10.7% |
| 净利率 | 10.2% | -7.0% |
| 营收同比 | 13.5% | 14.5% |
| 净利润同比 | 102.7% | 76.0% |
| 每股收益（稀释后） | — | $-0.06 |
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CIASWIM
| Q4 25 | $72.1M | $100.0M | ||
| Q3 25 | $62.8M | $161.9M | ||
| Q2 25 | $65.1M | $172.6M | ||
| Q1 25 | $55.7M | $111.4M | ||
| Q4 24 | $63.5M | $87.3M | ||
| Q3 24 | $61.7M | $150.5M | ||
| Q2 24 | $62.1M | $160.1M | ||
| Q1 24 | $57.7M | $110.6M |
净利润CIASWIM
| Q4 25 | $7.3M | $-7.0M | ||
| Q3 25 | $2.4M | $8.1M | ||
| Q2 25 | $6.5M | $16.0M | ||
| Q1 25 | $-1.6M | $-6.0M | ||
| Q4 24 | $3.6M | $-29.2M | ||
| Q3 24 | $2.8M | $5.9M | ||
| Q2 24 | $4.0M | $13.3M | ||
| Q1 24 | $4.5M | $-7.9M |
毛利率CIASWIM
| Q4 25 | — | 28.0% | ||
| Q3 25 | — | 35.4% | ||
| Q2 25 | — | 37.1% | ||
| Q1 25 | — | 29.5% | ||
| Q4 24 | — | 24.6% | ||
| Q3 24 | — | 32.4% | ||
| Q2 24 | — | 33.1% | ||
| Q1 24 | — | 27.7% |
营业利润率CIASWIM
| Q4 25 | 10.9% | -10.7% | ||
| Q3 25 | 7.1% | 13.3% | ||
| Q2 25 | 10.6% | 14.3% | ||
| Q1 25 | -3.2% | -4.4% | ||
| Q4 24 | 5.9% | -14.9% | ||
| Q3 24 | 4.9% | 8.9% | ||
| Q2 24 | 5.3% | 12.5% | ||
| Q1 24 | 8.5% | -1.9% |
净利率CIASWIM
| Q4 25 | 10.2% | -7.0% | ||
| Q3 25 | 3.8% | 5.0% | ||
| Q2 25 | 9.9% | 9.3% | ||
| Q1 25 | -2.9% | -5.4% | ||
| Q4 24 | 5.7% | -33.4% | ||
| Q3 24 | 4.5% | 3.9% | ||
| Q2 24 | 6.4% | 8.3% | ||
| Q1 24 | 7.9% | -7.1% |
每股收益（稀释后）CIASWIM
| Q4 25 | — | $-0.06 | ||
| Q3 25 | — | $0.07 | ||
| Q2 25 | — | $0.13 | ||
| Q1 25 | — | $-0.05 | ||
| Q4 24 | — | $-0.24 | ||
| Q3 24 | — | $0.05 | ||
| Q2 24 | — | $0.11 | ||
| Q1 24 | — | $-0.07 |
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 | — | $279.8M |
| 股东权益账面价值 | $235.0M | $405.9M |
| 总资产 | $1.8B | $823.2M |
| 负债/权益比越低杠杆越低 | — | 0.69× |
8季度趋势，按日历期对齐
现金及短期投资CIASWIM
| 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CIASWIM
| Q4 25 | — | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | — | $281.5M | ||
| Q3 24 | — | $282.8M | ||
| Q2 24 | — | $282.4M | ||
| Q1 24 | — | $282.8M |
股东权益CIASWIM
| Q4 25 | $235.0M | $405.9M | ||
| Q3 25 | $225.6M | $408.4M | ||
| Q2 25 | $229.0M | $398.4M | ||
| Q1 25 | $218.1M | $381.1M | ||
| Q4 24 | $210.4M | $387.2M | ||
| Q3 24 | $207.6M | $416.6M | ||
| Q2 24 | $191.5M | $408.1M | ||
| Q1 24 | $195.2M | $391.8M |
总资产CIASWIM
| Q4 25 | $1.8B | $823.2M | ||
| Q3 25 | $1.7B | $844.4M | ||
| Q2 25 | $1.7B | $822.1M | ||
| Q1 25 | $1.7B | $824.6M | ||
| Q4 24 | $1.7B | $794.2M | ||
| Q3 24 | $1.7B | $853.4M | ||
| Q2 24 | $1.7B | $830.0M | ||
| Q1 24 | $1.7B | $808.6M |
负债/权益比CIASWIM
| Q4 25 | — | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | — | 0.73× | ||
| Q3 24 | — | 0.68× | ||
| Q2 24 | — | 0.69× | ||
| Q1 24 | — | 0.72× |
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 | $18.0M | $23.3M |
| 自由现金流经营现金流 - 资本支出 | $17.5M | $14.1M |
| 自由现金流率自由现金流/营收 | 24.3% | 14.1% |
| 资本支出强度资本支出/营收 | 0.6% | 9.2% |
| 现金转化率经营现金流/净利润 | 2.45× | — |
| 过去12个月自由现金流最近4个季度 | $26.1M | $38.0M |
8季度趋势，按日历期对齐
经营现金流CIASWIM
| Q4 25 | $18.0M | $23.3M | ||
| Q3 25 | $4.7M | $51.0M | ||
| Q2 25 | $3.5M | $36.0M | ||
| Q1 25 | $748.0K | $-46.9M | ||
| Q4 24 | $31.9M | $6.2M | ||
| Q3 24 | $9.7M | $37.2M | ||
| Q2 24 | $4.6M | $52.4M | ||
| Q1 24 | $6.8M | $-34.5M |
自由现金流CIASWIM
| Q4 25 | $17.5M | $14.1M | ||
| Q3 25 | $4.6M | $45.2M | ||
| Q2 25 | $3.3M | $29.1M | ||
| Q1 25 | $641.0K | $-50.3M | ||
| Q4 24 | $31.3M | $-98.0K | ||
| Q3 24 | $9.3M | $33.2M | ||
| Q2 24 | $4.5M | $47.9M | ||
| Q1 24 | $6.7M | $-39.9M |
自由现金流率CIASWIM
| Q4 25 | 24.3% | 14.1% | ||
| Q3 25 | 7.3% | 27.9% | ||
| Q2 25 | 5.1% | 16.8% | ||
| Q1 25 | 1.2% | -45.2% | ||
| Q4 24 | 49.2% | -0.1% | ||
| Q3 24 | 15.1% | 22.1% | ||
| Q2 24 | 7.2% | 29.9% | ||
| Q1 24 | 11.7% | -36.0% |
资本支出强度CIASWIM
| Q4 25 | 0.6% | 9.2% | ||
| Q3 25 | 0.1% | 3.6% | ||
| Q2 25 | 0.3% | 4.0% | ||
| Q1 25 | 0.2% | 3.1% | ||
| Q4 24 | 1.0% | 7.2% | ||
| Q3 24 | 0.6% | 2.7% | ||
| Q2 24 | 0.2% | 2.8% | ||
| Q1 24 | 0.1% | 4.8% |
现金转化率CIASWIM
| Q4 25 | 2.45× | — | ||
| Q3 25 | 1.93× | 6.29× | ||
| Q2 25 | 0.54× | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | 8.81× | — | ||
| Q3 24 | 3.48× | 6.32× | ||
| Q2 24 | 1.16× | 3.95× | ||
| Q1 24 | 1.49× | — |
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
SWIM
| In Ground Swimming Pools | $50.2M | 50% |
| Covers | $37.0M | 37% |
| Liners | $12.7M | 13% |
