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Coda Octopus Group, Inc.（CODA）与Rocky Mountain Chocolate Factory, Inc.（RMCF）财务数据对比。点击上方公司名可切换其他公司
Rocky Mountain Chocolate Factory, Inc.的季度营收约是Coda Octopus Group, Inc.的1.0倍（$7.5M vs $7.3M），Coda Octopus Group, Inc.净利率更高（14.1% vs -2.1%，领先16.2%），Coda Octopus Group, Inc.同比增速更快（43.8% vs -4.4%），Coda Octopus Group, Inc.自由现金流更多（$2.5M vs $-1.3M），过去两年Coda Octopus Group, Inc.的营收复合增速更高（27.7% vs 1.9%）
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。
落基山巧克力厂是美国知名巧克力企业，同时开展国际特许经营业务，集糖果生产与零售运营于一体，总部位于美国科罗拉多州杜兰戈，除美国本土门店外，在巴拿马、菲律宾也设有经营网点。
CODA vs RMCF — 直观对比
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $7.3M | $7.5M |
| 净利润 | $1.0M | $-155.0K |
| 毛利率 | 67.6% | 34.0% |
| 营业利润率 | 19.3% | 1.1% |
| 净利率 | 14.1% | -2.1% |
| 营收同比 | 43.8% | -4.4% |
| 净利润同比 | 214.3% | 81.7% |
| 每股收益（稀释后） | $0.10 | $-0.02 |
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
| Q4 25 | $7.3M | $7.5M | ||
| Q3 25 | $7.1M | $6.8M | ||
| Q2 25 | $7.0M | $6.4M | ||
| Q1 25 | $5.2M | $8.9M | ||
| Q4 24 | $5.1M | $7.9M | ||
| Q3 24 | $5.5M | $6.4M | ||
| Q2 24 | $5.3M | $6.4M | ||
| Q1 24 | $4.5M | $7.3M |
| Q4 25 | $1.0M | $-155.0K | ||
| Q3 25 | $1.3M | $-662.0K | ||
| Q2 25 | $908.8K | $-324.0K | ||
| Q1 25 | $913.0K | $-2.9M | ||
| Q4 24 | $326.2K | $-847.0K | ||
| Q3 24 | $1.3M | $-722.0K | ||
| Q2 24 | $1.4M | $-1.7M | ||
| Q1 24 | $629.9K | $-1.6M |
| Q4 25 | 67.6% | 34.0% | ||
| Q3 25 | 68.3% | 23.6% | ||
| Q2 25 | 64.1% | 31.1% | ||
| Q1 25 | 65.8% | 10.8% | ||
| Q4 24 | 65.3% | 23.4% | ||
| Q3 24 | 73.9% | 31.8% | ||
| Q2 24 | 70.2% | 12.8% | ||
| Q1 24 | 69.2% | 24.3% |
| Q4 25 | 19.3% | 1.1% | ||
| Q3 25 | 19.5% | -7.0% | ||
| Q2 25 | 15.5% | -2.3% | ||
| Q1 25 | 12.7% | -30.3% | ||
| Q4 24 | 5.7% | -8.9% | ||
| Q3 24 | 25.4% | -14.3% | ||
| Q2 24 | 25.4% | -25.4% | ||
| Q1 24 | 12.4% | -21.7% |
| Q4 25 | 14.1% | -2.1% | ||
| Q3 25 | 18.2% | -9.7% | ||
| Q2 25 | 13.0% | -5.1% | ||
| Q1 25 | 17.5% | -32.5% | ||
| Q4 24 | 6.5% | -10.7% | ||
| Q3 24 | 23.3% | -11.3% | ||
| Q2 24 | 26.6% | -25.9% | ||
| Q1 24 | 14.1% | -21.9% |
| Q4 25 | $0.10 | $-0.02 | ||
| Q3 25 | $0.11 | $-0.09 | ||
| Q2 25 | $0.08 | $-0.04 | ||
| Q1 25 | $0.08 | $-0.38 | ||
| Q4 24 | $0.02 | $-0.11 | ||
| Q3 24 | $0.11 | $-0.11 | ||
| Q2 24 | $0.13 | $-0.26 | ||
| Q1 24 | $0.06 | $-0.25 |
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 | $641.0K |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $58.1M | $6.0M |
| 总资产 | $64.5M | $20.7M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
| Q4 25 | $28.7M | $641.0K | ||
| Q3 25 | $26.2M | $2.0M | ||
| Q2 25 | $24.5M | $893.0K | ||
| Q1 25 | $22.5M | $720.0K | ||
| Q4 24 | $22.5M | $1.1M | ||
| Q3 24 | $25.2M | $973.0K | ||
| Q2 24 | $23.7M | $637.0K | ||
| Q1 24 | $25.0M | $2.1M |
| Q4 25 | $58.1M | $6.0M | ||
| Q3 25 | $57.3M | $6.1M | ||
| Q2 25 | $55.9M | $6.7M | ||
| Q1 25 | $53.1M | $7.0M | ||
| Q4 24 | $53.1M | $9.8M | ||
| Q3 24 | $52.8M | $10.5M | ||
| Q2 24 | $51.1M | $9.0M | ||
| Q1 24 | $50.1M | $10.6M |
| Q4 25 | $64.5M | $20.7M | ||
| Q3 25 | $61.9M | $22.3M | ||
| Q2 25 | $60.6M | $20.1M | ||
| Q1 25 | $56.9M | $21.2M | ||
| Q4 24 | $57.5M | $21.6M | ||
| Q3 24 | $55.9M | $21.1M | ||
| Q2 24 | $54.0M | $19.0M | ||
| Q1 24 | $53.0M | $20.6M |
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 | $-1.2M |
| 自由现金流经营现金流 - 资本支出 | $2.5M | $-1.3M |
| 自由现金流率自由现金流/营收 | 34.9% | -16.9% |
| 资本支出强度资本支出/营收 | 5.0% | 0.5% |
| 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 | — |
8季度趋势，按日历期对齐
| Q4 25 | $2.9M | $-1.2M | ||
| Q3 25 | $2.2M | $-488.0K | ||
| Q2 25 | $1.5M | $350.0K | ||
| Q1 25 | $641.5K | $1.2M | ||
| Q4 24 | $2.0M | $-2.1M | ||
| Q3 24 | $1.7M | $-3.5M | ||
| Q2 24 | $-955.8K | $-2.2M | ||
| Q1 24 | $-298.0K | $129.0K |
| Q4 25 | $2.5M | $-1.3M | ||
| Q3 25 | $1.6M | $-544.0K | ||
| Q2 25 | $1.4M | $182.0K | ||
| Q1 25 | $513.4K | — | ||
| Q4 24 | $1.9M | — | ||
| Q3 24 | $1.5M | $-4.6M | ||
| Q2 24 | $-1.1M | $-2.6M | ||
| Q1 24 | $-433.6K | $-352.3K |
| Q4 25 | 34.9% | -16.9% | ||
| Q3 25 | 22.6% | -8.0% | ||
| Q2 25 | 19.9% | 2.9% | ||
| Q1 25 | 9.9% | — | ||
| Q4 24 | 38.5% | — | ||
| Q3 24 | 28.2% | -72.6% | ||
| Q2 24 | -20.9% | -40.2% | ||
| Q1 24 | -9.7% | -4.9% |
| Q4 25 | 5.0% | 0.5% | ||
| Q3 25 | 8.6% | 0.8% | ||
| Q2 25 | 1.0% | 2.6% | ||
| Q1 25 | 2.5% | — | ||
| Q4 24 | 0.9% | — | ||
| Q3 24 | 3.0% | 17.5% | ||
| Q2 24 | 2.9% | 6.5% | ||
| Q1 24 | 3.0% | 6.6% |
| Q4 25 | 2.83× | — | ||
| Q3 25 | 1.72× | — | ||
| Q2 25 | 1.61× | — | ||
| Q1 25 | 0.70× | — | ||
| Q4 24 | 6.11× | — | ||
| Q3 24 | 1.34× | — | ||
| Q2 24 | -0.68× | — | ||
| Q1 24 | -0.47× | — |
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% |
RMCF
| Manufacturing | $5.9M | 78% |
| Transferred At Point In Time | $1.2M | 16% |
| Other | $414.0K | 5% |
