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Coda Octopus Group, Inc.（CODA）与3M（MMM）财务数据对比。点击上方公司名可切换其他公司
3M的季度营收约是Coda Octopus Group, Inc.的829.3倍（$6.0B vs $7.3M）。Coda Octopus Group, Inc.净利率更高（14.1% vs 10.8%，领先3.3%）。Coda Octopus Group, Inc.同比增速更快（43.8% vs 1.3%）。3M自由现金流更多（$2.0B vs $2.5M）。过去两年Coda Octopus Group, Inc.的营收复合增速更高（27.7% vs -1.8%）
科达（CODA）曾是一家总部位于英国的中型国际金融软件企业，创立于1979年，2008年被荷兰企业软件供应商Unit4收购。该公司主打面向财务总监与财务部门开发、销售并落地各类企业业务软件系统，产品涵盖会计核算、采购类财务管理系统，以及报表、合并类财务分析工具等。
3M是美国知名跨国综合企业，业务覆盖工业、劳动者安全防护、消费品等多个领域，总部位于圣保罗郊区的枫木市。公司现有超6万款产品，涵盖胶粘剂、研磨材料、防火防护产品、个人防护装备、窗膜、车漆保护膜、电子连接绝缘材料、汽车养护产品、光学膜等品类。
CODA vs MMM — 直观对比
营收规模更大
MMM
是对方的829.3倍
$7.3M
营收增速更快
CODA
高出42.5%
1.3%
净利率更高
CODA
高出3.3%
10.8%
自由现金流更多
MMM
多$2.0B
$2.5M
两年增速更快
CODA
近两年复合增速
-1.8%
损益表 — Q4 2025 vs Q1 2026
| 指标 | | |
|---|---|---|
| 营收 | $7.3M | $6.0B |
| 净利润 | $1.0M | $653.0M |
| 毛利率 | 67.6% | 40.7% |
| 营业利润率 | 19.3% | 23.2% |
| 净利率 | 14.1% | 10.8% |
| 营收同比 | 43.8% | 1.3% |
| 净利润同比 | 214.3% | -41.5% |
| 每股收益（稀释后） | $0.10 | $1.23 |
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CODAMMM
| Q1 26 | — | $6.0B | ||
| Q4 25 | $7.3M | $6.1B | ||
| Q3 25 | $7.1M | $6.5B | ||
| Q2 25 | $7.0M | $6.3B | ||
| Q1 25 | $5.2M | $6.0B | ||
| Q4 24 | $5.1M | $6.0B | ||
| Q3 24 | $5.5M | $6.3B | ||
| Q2 24 | $5.3M | $6.3B |
净利润CODAMMM
| Q1 26 | — | $653.0M | ||
| Q4 25 | $1.0M | $577.0M | ||
| Q3 25 | $1.3M | $834.0M | ||
| Q2 25 | $908.8K | $723.0M | ||
| Q1 25 | $913.0K | $1.1B | ||
| Q4 24 | $326.2K | $728.0M | ||
| Q3 24 | $1.3M | $1.4B | ||
| Q2 24 | $1.4M | $1.1B |
毛利率CODAMMM
| Q1 26 | — | 40.7% | ||
| Q4 25 | 67.6% | 33.6% | ||
| Q3 25 | 68.3% | 41.8% | ||
| Q2 25 | 64.1% | 42.5% | ||
| Q1 25 | 65.8% | 41.6% | ||
| Q4 24 | 65.3% | 51.7% | ||
| Q3 24 | 73.9% | 42.1% | ||
| Q2 24 | 70.2% | 42.9% |
营业利润率CODAMMM
| Q1 26 | — | 23.2% | ||
| Q4 25 | 19.3% | 13.0% | ||
| Q3 25 | 19.5% | 22.2% | ||
| Q2 25 | 15.5% | 18.0% | ||
| Q1 25 | 12.7% | 20.9% | ||
| Q4 24 | 5.7% | 12.2% | ||
| Q3 24 | 25.4% | 20.9% | ||
| Q2 24 | 25.4% | 20.3% |
净利率CODAMMM
| Q1 26 | — | 10.8% | ||
| Q4 25 | 14.1% | 9.4% | ||
| Q3 25 | 18.2% | 12.8% | ||
| Q2 25 | 13.0% | 11.4% | ||
| Q1 25 | 17.5% | 18.7% | ||
| Q4 24 | 6.5% | 12.1% | ||
| Q3 24 | 23.3% | 21.8% | ||
| Q2 24 | 26.6% | 18.3% |
每股收益（稀释后）CODAMMM
| Q1 26 | — | $1.23 | ||
| Q4 25 | $0.10 | $1.07 | ||
| Q3 25 | $0.11 | $1.55 | ||
| Q2 25 | $0.08 | $1.34 | ||
| Q1 25 | $0.08 | $2.04 | ||
| Q4 24 | $0.02 | $1.33 | ||
| Q3 24 | $0.11 | $2.48 | ||
| Q2 24 | $0.13 | $2.07 |
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 | $28.7M | $3.7B |
| 总债务越低越好 | — | $10.9B |
| 股东权益账面价值 | $58.1M | $3.3B |
| 总资产 | $64.5M | $35.4B |
| 负债/权益比越低杠杆越低 | — | 3.29× |
8季度趋势，按日历期对齐
现金及短期投资CODAMMM
| Q1 26 | — | $3.7B | ||
| Q4 25 | $28.7M | — | ||
| Q3 25 | $26.2M | — | ||
| Q2 25 | $24.5M | — | ||
| Q1 25 | $22.5M | — | ||
| Q4 24 | $22.5M | — | ||
| Q3 24 | $25.2M | — | ||
| Q2 24 | $23.7M | — |
总债务CODAMMM
| Q1 26 | — | $10.9B | ||
| Q4 25 | — | $12.6B | ||
| Q3 25 | — | $12.6B | ||
| Q2 25 | — | $13.1B | ||
| Q1 25 | — | $13.5B | ||
| Q4 24 | — | $13.0B | ||
| Q3 24 | — | $13.2B | ||
| Q2 24 | — | $13.1B |
股东权益CODAMMM
| Q1 26 | — | $3.3B | ||
| Q4 25 | $58.1M | $4.7B | ||
| Q3 25 | $57.3M | $4.6B | ||
| Q2 25 | $55.9M | $4.3B | ||
| Q1 25 | $53.1M | $4.5B | ||
| Q4 24 | $53.1M | $3.8B | ||
| Q3 24 | $52.8M | $4.6B | ||
| Q2 24 | $51.1M | $3.9B |
总资产CODAMMM
| Q1 26 | — | $35.4B | ||
| Q4 25 | $64.5M | $37.7B | ||
| Q3 25 | $61.9M | $37.6B | ||
| Q2 25 | $60.6M | $38.0B | ||
| Q1 25 | $56.9M | $40.0B | ||
| Q4 24 | $57.5M | $39.9B | ||
| Q3 24 | $55.9M | $40.9B | ||
| Q2 24 | $54.0M | $43.4B |
负债/权益比CODAMMM
| Q1 26 | — | 3.29× | ||
| Q4 25 | — | 2.68× | ||
| Q3 25 | — | 2.72× | ||
| Q2 25 | — | 3.06× | ||
| Q1 25 | — | 3.02× | ||
| Q4 24 | — | 3.40× | ||
| Q3 24 | — | 2.84× | ||
| Q2 24 | — | 3.34× |
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 | $2.9M | — |
| 自由现金流经营现金流 - 资本支出 | $2.5M | $2.0B |
| 自由现金流率自由现金流/营收 | 34.9% | 33.6% |
| 资本支出强度资本支出/营收 | 5.0% | — |
| 现金转化率经营现金流/净利润 | 2.83× | — |
| 过去12个月自由现金流最近4个季度 | $6.0M | $3.7B |
8季度趋势，按日历期对齐
经营现金流CODAMMM
| Q1 26 | — | — | ||
| Q4 25 | $2.9M | $1.6B | ||
| Q3 25 | $2.2M | $1.8B | ||
| Q2 25 | $1.5M | $-954.0M | ||
| Q1 25 | $641.5K | $-79.0M | ||
| Q4 24 | $2.0M | $1.8B | ||
| Q3 24 | $1.7M | $-1.8B | ||
| Q2 24 | $-955.8K | $1.0B |
自由现金流CODAMMM
| Q1 26 | — | $2.0B | ||
| Q4 25 | $2.5M | $1.3B | ||
| Q3 25 | $1.6M | $1.5B | ||
| Q2 25 | $1.4M | $-1.2B | ||
| Q1 25 | $513.4K | $-315.0M | ||
| Q4 24 | $1.9M | $1.5B | ||
| Q3 24 | $1.5M | $-2.0B | ||
| Q2 24 | $-1.1M | $752.0M |
自由现金流率CODAMMM
| Q1 26 | — | 33.6% | ||
| Q4 25 | 34.9% | 21.8% | ||
| Q3 25 | 22.6% | 23.6% | ||
| Q2 25 | 19.9% | -18.3% | ||
| Q1 25 | 9.9% | -5.3% | ||
| Q4 24 | 38.5% | 25.4% | ||
| Q3 24 | 28.2% | -32.3% | ||
| Q2 24 | -20.9% | 12.0% |
资本支出强度CODAMMM
| Q1 26 | — | — | ||
| Q4 25 | 5.0% | 4.0% | ||
| Q3 25 | 8.6% | 3.3% | ||
| Q2 25 | 1.0% | 3.3% | ||
| Q1 25 | 2.5% | 4.0% | ||
| Q4 24 | 0.9% | 4.8% | ||
| Q3 24 | 3.0% | 3.9% | ||
| Q2 24 | 2.9% | 4.3% |
现金转化率CODAMMM
| Q1 26 | — | — | ||
| Q4 25 | 2.83× | 2.74× | ||
| Q3 25 | 1.72× | 2.11× | ||
| Q2 25 | 1.61× | -1.32× | ||
| Q1 25 | 0.70× | -0.07× | ||
| Q4 24 | 6.11× | 2.50× | ||
| Q3 24 | 1.34× | -1.30× | ||
| Q2 24 | -0.68× | 0.89× |
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
CODA
| Segment Reporting | $3.1M | 42% |
| Transferred At Point In Time | $1.8M | 24% |
| Precision Acoustics Limited | $1.3M | 18% |
| Other | $1.1M | 15% |
MMM
| Safety and Industrial business segment | $2.9B | 49% |
| Transportation and Electronics business segment | $1.8B | 31% |
| Consumer business segment | $1.1B | 19% |
| Corporate | $121.0M | 2% |
