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COMPASS MINERALS INTERNATIONAL INC（CMP）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是COMPASS MINERALS INTERNATIONAL INC的1.2倍（$461.6M vs $396.1M），COMPASS MINERALS INTERNATIONAL INC同比增速更快（28.9% vs -4.1%），过去两年COMPASS MINERALS INTERNATIONAL INC的营收复合增速更高（4.3% vs -10.7%）
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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
CMP vs SAM — 直观对比
营收规模更大
SAM
是对方的1.2倍
$396.1M
营收增速更快
CMP
高出33.0%
-4.1%
两年增速更快
CMP
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $396.1M | $461.6M |
| 净利润 | $18.6M | — |
| 毛利率 | 16.0% | 46.4% |
| 营业利润率 | 9.2% | 12.4% |
| 净利率 | 4.7% | — |
| 营收同比 | 28.9% | -4.1% |
| 净利润同比 | 178.8% | — |
| 每股收益（稀释后） | $0.43 | $2.16 |
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CMPSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $396.1M | $385.7M | ||
| Q3 25 | $227.5M | $537.5M | ||
| Q2 25 | $214.6M | $587.9M | ||
| Q1 25 | $494.6M | $453.9M | ||
| Q4 24 | $307.2M | $402.3M | ||
| Q3 24 | $208.8M | $605.5M | ||
| Q2 24 | $202.9M | $579.1M |
净利润CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | $18.6M | $-22.5M | ||
| Q3 25 | $-7.2M | $46.2M | ||
| Q2 25 | $-17.0M | $60.4M | ||
| Q1 25 | $-32.0M | $24.4M | ||
| Q4 24 | $-23.6M | $-38.8M | ||
| Q3 24 | $-48.3M | $33.5M | ||
| Q2 24 | $-43.6M | $52.3M |
毛利率CMPSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 16.0% | 43.5% | ||
| Q3 25 | 16.9% | 50.8% | ||
| Q2 25 | 19.2% | 49.8% | ||
| Q1 25 | 15.5% | 48.3% | ||
| Q4 24 | 11.2% | 39.9% | ||
| Q3 24 | 9.3% | 46.3% | ||
| Q2 24 | 16.1% | 46.0% |
营业利润率CMPSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 9.2% | -8.6% | ||
| Q3 25 | 5.3% | 11.5% | ||
| Q2 25 | 7.4% | 14.0% | ||
| Q1 25 | -0.6% | 7.4% | ||
| Q4 24 | 0.2% | -13.9% | ||
| Q3 24 | -14.3% | 7.6% | ||
| Q2 24 | 2.9% | 12.2% |
净利率CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | 4.7% | -5.8% | ||
| Q3 25 | -3.2% | 8.6% | ||
| Q2 25 | -7.9% | 10.3% | ||
| Q1 25 | -6.5% | 5.4% | ||
| Q4 24 | -7.7% | -9.6% | ||
| Q3 24 | -23.1% | 5.5% | ||
| Q2 24 | -21.5% | 9.0% |
每股收益（稀释后）CMPSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $0.43 | $-1.97 | ||
| Q3 25 | — | $4.25 | ||
| Q2 25 | $-0.41 | $5.45 | ||
| Q1 25 | $-0.77 | $2.16 | ||
| Q4 24 | $-0.57 | $-3.23 | ||
| Q3 24 | $-1.17 | $2.86 | ||
| Q2 24 | $-1.05 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $890.0M | — |
| 股东权益账面价值 | $260.5M | $682.6M |
| 总资产 | $1.5B | $1.2B |
| 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CMPSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $46.7M | $223.4M | ||
| Q3 25 | $59.7M | $250.5M | ||
| Q2 25 | $79.4M | $212.4M | ||
| Q1 25 | $49.5M | $152.5M | ||
| Q4 24 | $45.8M | $211.8M | ||
| Q3 24 | $20.2M | $255.6M | ||
| Q2 24 | $12.8M | $219.3M |
总债务CMPSAM
| Q1 26 | — | — | ||
| 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CMPSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $260.5M | $846.3M | ||
| Q3 25 | $234.1M | $911.0M | ||
| Q2 25 | $249.8M | $912.3M | ||
| Q1 25 | $236.5M | $897.0M | ||
| Q4 24 | $263.0M | $916.2M | ||
| Q3 24 | $316.6M | $1.0B | ||
| Q2 24 | $352.1M | $1.0B |
总资产CMPSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $1.5B | $1.2B | ||
| Q3 25 | $1.5B | $1.2B | ||
| Q2 25 | $1.5B | $1.3B | ||
| Q1 25 | $1.5B | $1.2B | ||
| Q4 24 | $1.7B | $1.3B | ||
| Q3 24 | $1.6B | $1.4B | ||
| Q2 24 | $1.6B | $1.4B |
负债/权益比CMPSAM
| 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 | $-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 | -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CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | $-37.0M | $39.9M | ||
| Q3 25 | $-6.9M | $101.8M | ||
| Q2 25 | $21.8M | $126.5M | ||
| Q1 25 | $186.9M | $1.9M | ||
| Q4 24 | $-4.1M | $41.9M | ||
| Q3 24 | $-12.7M | $115.9M | ||
| Q2 24 | $-6.8M | $96.0M |
自由现金流CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | $-59.8M | $22.1M | ||
| Q3 25 | $-22.8M | $89.2M | ||
| Q2 25 | $3.8M | $112.2M | ||
| Q1 25 | $172.9M | $-8.0M | ||
| Q4 24 | $-25.9M | $18.4M | ||
| Q3 24 | $-33.6M | $99.2M | ||
| Q2 24 | $-21.5M | $75.6M |
自由现金流率CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | -15.1% | 5.7% | ||
| Q3 25 | -10.0% | 16.6% | ||
| Q2 25 | 1.8% | 19.1% | ||
| Q1 25 | 35.0% | -1.8% | ||
| Q4 24 | -8.4% | 4.6% | ||
| Q3 24 | -16.1% | 16.4% | ||
| Q2 24 | -10.6% | 13.1% |
资本支出强度CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | 5.8% | 4.6% | ||
| Q3 25 | 7.0% | 2.3% | ||
| Q2 25 | 8.4% | 2.4% | ||
| Q1 25 | 2.8% | 2.2% | ||
| Q4 24 | 7.1% | 5.8% | ||
| Q3 24 | 10.0% | 2.8% | ||
| Q2 24 | 7.2% | 3.5% |
现金转化率CMPSAM
| Q1 26 | — | — | ||
| Q4 25 | -1.99× | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | — | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | — | 1.83× |
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% |
SAM
暂无分部数据
