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COMPASS MINERALS INTERNATIONAL INC（CMP）与化石集团（FOSL）财务数据对比。点击上方公司名可切换其他公司
COMPASS MINERALS INTERNATIONAL INC的季度营收约是化石集团的1.5倍（$396.1M vs $270.2M），COMPASS MINERALS INTERNATIONAL INC净利率更高（4.7% vs -14.8%，领先19.5%），COMPASS MINERALS INTERNATIONAL INC同比增速更快（28.9% vs -21.1%），化石集团自由现金流更多（$-22.5M vs $-59.8M），过去两年COMPASS MINERALS INTERNATIONAL INC的营收复合增速更高（4.3% vs -11.4%）
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。
化石集团是1984年成立的美国时尚设计制造企业，总部位于得克萨斯州理查森。集团旗下拥有Fossil、Relic、Michele Watch、Skagen、Zodiac Watches等多个品牌，同时也为宝马、彪马、阿玛尼、迈克高仕、DKNY等多个知名品牌代工生产授权配饰。
CMP vs FOSL — 直观对比
营收规模更大
CMP
是对方的1.5倍
$270.2M
营收增速更快
CMP
高出50.0%
-21.1%
净利率更高
CMP
高出19.5%
-14.8%
自由现金流更多
FOSL
多$37.3M
$-59.8M
两年增速更快
CMP
近两年复合增速
-11.4%
损益表 — Q1 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $396.1M | $270.2M |
| 净利润 | $18.6M | $-40.0M |
| 毛利率 | 16.0% | 49.0% |
| 营业利润率 | 9.2% | -8.0% |
| 净利率 | 4.7% | -14.8% |
| 营收同比 | 28.9% | -21.1% |
| 净利润同比 | 178.8% | -257.8% |
| 每股收益（稀释后） | $0.43 | $-0.76 |
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CMPFOSL
| Q4 25 | $396.1M | $270.2M | ||
| Q3 25 | $227.5M | $220.4M | ||
| Q2 25 | $214.6M | $233.3M | ||
| Q1 25 | $494.6M | — | ||
| Q4 24 | $307.2M | $342.3M | ||
| Q3 24 | $208.8M | $287.8M | ||
| Q2 24 | $202.9M | $260.0M | ||
| Q1 24 | $364.0M | $254.9M |
净利润CMPFOSL
| Q4 25 | $18.6M | $-40.0M | ||
| Q3 25 | $-7.2M | $-2.1M | ||
| Q2 25 | $-17.0M | $-17.9M | ||
| Q1 25 | $-32.0M | — | ||
| Q4 24 | $-23.6M | $-11.2M | ||
| Q3 24 | $-48.3M | $-31.9M | ||
| Q2 24 | $-43.6M | $-38.8M | ||
| Q1 24 | $-38.9M | $-24.3M |
毛利率CMPFOSL
| Q4 25 | 16.0% | 49.0% | ||
| Q3 25 | 16.9% | 57.5% | ||
| Q2 25 | 19.2% | 61.3% | ||
| Q1 25 | 15.5% | — | ||
| Q4 24 | 11.2% | 53.9% | ||
| Q3 24 | 9.3% | 49.4% | ||
| Q2 24 | 16.1% | 52.6% | ||
| Q1 24 | 19.7% | 52.4% |
营业利润率CMPFOSL
| Q4 25 | 9.2% | -8.0% | ||
| Q3 25 | 5.3% | 3.9% | ||
| Q2 25 | 7.4% | -2.9% | ||
| Q1 25 | -0.6% | — | ||
| Q4 24 | 0.2% | -4.8% | ||
| Q3 24 | -14.3% | -8.5% | ||
| Q2 24 | 2.9% | -13.1% | ||
| Q1 24 | -10.8% | -11.5% |
净利率CMPFOSL
| Q4 25 | 4.7% | -14.8% | ||
| Q3 25 | -3.2% | -1.0% | ||
| Q2 25 | -7.9% | -7.7% | ||
| Q1 25 | -6.5% | — | ||
| Q4 24 | -7.7% | -3.3% | ||
| Q3 24 | -23.1% | -11.1% | ||
| Q2 24 | -21.5% | -14.9% | ||
| Q1 24 | -10.7% | -9.5% |
每股收益（稀释后）CMPFOSL
| Q4 25 | $0.43 | $-0.76 | ||
| Q3 25 | — | $-0.04 | ||
| Q2 25 | $-0.41 | $-0.33 | ||
| Q1 25 | $-0.77 | — | ||
| Q4 24 | $-0.57 | $-0.15 | ||
| Q3 24 | $-1.17 | $-0.60 | ||
| Q2 24 | $-1.05 | $-0.73 | ||
| Q1 24 | $-0.94 | $-0.46 |
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 | $46.7M | $79.2M |
| 总债务越低越好 | $890.0M | $169.1M |
| 股东权益账面价值 | $260.5M | $112.6M |
| 总资产 | $1.5B | $701.0M |
| 负债/权益比越低杠杆越低 | 3.42× | 1.50× |
8季度趋势，按日历期对齐
现金及短期投资CMPFOSL
| Q4 25 | $46.7M | $79.2M | ||
| Q3 25 | $59.7M | $109.9M | ||
| Q2 25 | $79.4M | $78.3M | ||
| Q1 25 | $49.5M | — | ||
| Q4 24 | $45.8M | $123.6M | ||
| Q3 24 | $20.2M | $106.3M | ||
| Q2 24 | $12.8M | $104.9M | ||
| Q1 24 | $38.3M | $112.9M |
总债务CMPFOSL
| Q4 25 | $890.0M | $169.1M | ||
| Q3 25 | $839.8M | $165.6M | ||
| Q2 25 | $833.4M | $167.2M | ||
| Q1 25 | $807.6M | — | ||
| Q4 24 | $974.4M | $162.7M | ||
| Q3 24 | $921.2M | $173.4M | ||
| Q2 24 | $875.1M | $156.5M | ||
| Q1 24 | $877.2M | $202.9M |
股东权益CMPFOSL
| Q4 25 | $260.5M | $112.6M | ||
| Q3 25 | $234.1M | $150.3M | ||
| Q2 25 | $249.8M | $140.6M | ||
| Q1 25 | $236.5M | — | ||
| Q4 24 | $263.0M | $148.7M | ||
| Q3 24 | $316.6M | $164.4M | ||
| Q2 24 | $352.1M | $189.6M | ||
| Q1 24 | $400.4M | $229.1M |
总资产CMPFOSL
| Q4 25 | $1.5B | $701.0M | ||
| Q3 25 | $1.5B | $704.5M | ||
| Q2 25 | $1.5B | $686.0M | ||
| Q1 25 | $1.5B | — | ||
| Q4 24 | $1.7B | $763.6M | ||
| Q3 24 | $1.6B | $812.4M | ||
| Q2 24 | $1.6B | $785.7M | ||
| Q1 24 | $1.7B | $891.0M |
负债/权益比CMPFOSL
| Q4 25 | 3.42× | 1.50× | ||
| Q3 25 | 3.59× | 1.10× | ||
| Q2 25 | 3.34× | 1.19× | ||
| Q1 25 | 3.41× | — | ||
| Q4 24 | 3.70× | 1.09× | ||
| Q3 24 | 2.91× | 1.06× | ||
| Q2 24 | 2.49× | 0.83× | ||
| Q1 24 | 2.19× | 0.89× |
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 | $-37.0M | $-22.2M |
| 自由现金流经营现金流 - 资本支出 | $-59.8M | $-22.5M |
| 自由现金流率自由现金流/营收 | -15.1% | -8.3% |
| 资本支出强度资本支出/营收 | 5.8% | 0.1% |
| 现金转化率经营现金流/净利润 | -1.99× | — |
| 过去12个月自由现金流最近4个季度 | $94.1M | $-46.0M |
8季度趋势，按日历期对齐
经营现金流CMPFOSL
| Q4 25 | $-37.0M | $-22.2M | ||
| Q3 25 | $-6.9M | $9.4M | ||
| Q2 25 | $21.8M | $-60.4M | ||
| Q1 25 | $186.9M | — | ||
| Q4 24 | $-4.1M | $30.5M | ||
| Q3 24 | $-12.7M | $-22.8M | ||
| Q2 24 | $-6.8M | $38.4M | ||
| Q1 24 | $86.2M | $622.0K |
自由现金流CMPFOSL
| Q4 25 | $-59.8M | $-22.5M | ||
| Q3 25 | $-22.8M | $8.6M | ||
| Q2 25 | $3.8M | $-60.6M | ||
| Q1 25 | $172.9M | — | ||
| Q4 24 | $-25.9M | $28.5M | ||
| Q3 24 | $-33.6M | $-24.1M | ||
| Q2 24 | $-21.5M | $36.6M | ||
| Q1 24 | $56.2M | $-1.1M |
自由现金流率CMPFOSL
| Q4 25 | -15.1% | -8.3% | ||
| Q3 25 | -10.0% | 3.9% | ||
| Q2 25 | 1.8% | -26.0% | ||
| Q1 25 | 35.0% | — | ||
| Q4 24 | -8.4% | 8.3% | ||
| Q3 24 | -16.1% | -8.4% | ||
| Q2 24 | -10.6% | 14.1% | ||
| Q1 24 | 15.4% | -0.4% |
资本支出强度CMPFOSL
| Q4 25 | 5.8% | 0.1% | ||
| Q3 25 | 7.0% | 0.4% | ||
| Q2 25 | 8.4% | 0.1% | ||
| Q1 25 | 2.8% | — | ||
| Q4 24 | 7.1% | 0.6% | ||
| Q3 24 | 10.0% | 0.4% | ||
| Q2 24 | 7.2% | 0.7% | ||
| Q1 24 | 8.2% | 0.7% |
现金转化率CMPFOSL
| Q4 25 | -1.99× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| 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
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% |
FOSL
| Transferred At Point In Time | $109.7M | 41% |
| Traditional Watches | $91.3M | 34% |
| Other | $50.8M | 19% |
| Leathers | $9.5M | 4% |
| Jewelry | $4.0M | 1% |
| Smartwatches | $3.3M | 1% |
| Products Other | $1.6M | 1% |
