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科蒂（COTY）与RUSH ENTERPRISES INC \TX\（RUSHA）财务数据对比。点击上方公司名可切换其他公司
RUSH ENTERPRISES INC \TX\的季度营收约是科蒂的1.0倍（$1.7B vs $1.7B），RUSH ENTERPRISES INC \TX\净利率更高（3.7% vs -7.4%，领先11.0%），科蒂同比增速更快（0.5% vs -9.0%），科蒂自由现金流更多（$513.1M vs $411.6M），过去两年科蒂的营收复合增速更高（10.1% vs -6.8%）
科蒂是1904年由弗朗索瓦·科蒂在巴黎创立的跨国美妆企业，现注册地为美国特拉华州，全球总部位于荷兰阿姆斯特丹。旗下业务覆盖香水、彩妆、护肤、美甲产品以及专业线和零售线护发产品的研发、生产、营销与分销，截至2024年共拥有约40个品牌。
Rush Enterprises是总部位于美国得克萨斯州新布朗费尔斯的商用车经销商，核心业务是通过旗下Rush Truck Centers销售全新及二手卡车。2019年该公司在全美20个州运营超200家卡车中心，在加拿大设有14个网点，2020年入选财富500强榜单。
COTY vs RUSHA — 直观对比
营收规模更大
RUSHA
是对方的1.0倍
$1.7B
营收增速更快
COTY
高出9.5%
-9.0%
净利率更高
RUSHA
高出11.0%
-7.4%
自由现金流更多
COTY
多$101.5M
$411.6M
两年增速更快
COTY
近两年复合增速
-6.8%
损益表 — Q2 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $1.7B | $1.7B |
| 净利润 | $-123.6M | $61.7M |
| 毛利率 | 63.8% | 20.4% |
| 营业利润率 | 8.8% | 4.9% |
| 净利率 | -7.4% | 3.7% |
| 营收同比 | 0.5% | -9.0% |
| 净利润同比 | -621.5% | 1.8% |
| 每股收益（稀释后） | $-0.14 | $0.77 |
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COTYRUSHA
| Q1 26 | — | $1.7B | ||
| Q4 25 | $1.7B | $1.7B | ||
| Q3 25 | $1.6B | $1.8B | ||
| Q2 25 | $1.3B | $1.8B | ||
| Q1 25 | $1.3B | $1.8B | ||
| Q4 24 | $1.7B | $1.9B | ||
| Q3 24 | $1.7B | $1.8B | ||
| Q2 24 | $1.4B | $1.9B |
净利润COTYRUSHA
| Q1 26 | — | $61.7M | ||
| Q4 25 | $-123.6M | $64.3M | ||
| Q3 25 | $67.9M | $66.7M | ||
| Q2 25 | $-68.8M | $72.4M | ||
| Q1 25 | $-405.7M | $60.3M | ||
| Q4 24 | $23.7M | $74.8M | ||
| Q3 24 | $82.9M | $79.1M | ||
| Q2 24 | $-96.9M | $78.7M |
毛利率COTYRUSHA
| Q1 26 | — | 20.4% | ||
| Q4 25 | 63.8% | 20.8% | ||
| Q3 25 | 64.5% | 21.0% | ||
| Q2 25 | 62.3% | 20.7% | ||
| Q1 25 | 64.1% | 20.3% | ||
| Q4 24 | 66.7% | 19.3% | ||
| Q3 24 | 65.5% | 21.0% | ||
| Q2 24 | 64.2% | 20.2% |
营业利润率COTYRUSHA
| Q1 26 | — | 4.9% | ||
| Q4 25 | 8.8% | 5.5% | ||
| Q3 25 | 11.7% | 5.6% | ||
| Q2 25 | 1.2% | 6.0% | ||
| Q1 25 | -21.6% | 5.2% | ||
| Q4 24 | 16.1% | 5.8% | ||
| Q3 24 | 14.2% | 6.7% | ||
| Q2 24 | 2.5% | 6.4% |
净利率COTYRUSHA
| Q1 26 | — | 3.7% | ||
| Q4 25 | -7.4% | 3.8% | ||
| Q3 25 | 4.3% | 3.7% | ||
| Q2 25 | -5.5% | 3.9% | ||
| Q1 25 | -31.2% | 3.4% | ||
| Q4 24 | 1.4% | 3.9% | ||
| Q3 24 | 5.0% | 4.4% | ||
| Q2 24 | -7.1% | 4.1% |
每股收益（稀释后）COTYRUSHA
| Q1 26 | — | $0.77 | ||
| Q4 25 | $-0.14 | $0.81 | ||
| Q3 25 | $0.07 | $0.83 | ||
| Q2 25 | $-0.08 | $0.90 | ||
| Q1 25 | $-0.47 | $0.73 | ||
| Q4 24 | $0.02 | $-95.13 | ||
| Q3 24 | $0.09 | $0.97 | ||
| Q2 24 | $-0.11 | $97.00 |
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 | $436.7M | — |
| 总债务越低越好 | $3.0B | $277.8M |
| 股东权益账面价值 | $3.5B | $2.3B |
| 总资产 | $11.1B | $4.5B |
| 负债/权益比越低杠杆越低 | 0.85× | 0.12× |
8季度趋势，按日历期对齐
现金及短期投资COTYRUSHA
| Q1 26 | — | — | ||
| Q4 25 | $436.7M | $212.6M | ||
| Q3 25 | $264.6M | $242.0M | ||
| Q2 25 | $257.1M | $211.1M | ||
| Q1 25 | $243.5M | $228.7M | ||
| Q4 24 | $249.6M | $228.1M | ||
| Q3 24 | $283.6M | $185.1M | ||
| Q2 24 | $300.8M | $167.3M |
总债务COTYRUSHA
| Q1 26 | — | $277.8M | ||
| Q4 25 | $3.0B | $274.8M | ||
| Q3 25 | $4.0B | — | ||
| Q2 25 | $4.0B | — | ||
| Q1 25 | $3.8B | — | ||
| Q4 24 | $3.4B | $408.4M | ||
| Q3 24 | $3.9B | — | ||
| Q2 24 | $3.8B | — |
股东权益COTYRUSHA
| Q1 26 | — | $2.3B | ||
| Q4 25 | $3.5B | $2.2B | ||
| Q3 25 | $3.6B | $2.2B | ||
| Q2 25 | $3.5B | $2.2B | ||
| Q1 25 | $3.5B | $2.2B | ||
| Q4 24 | $3.8B | $2.1B | ||
| Q3 24 | $4.0B | $2.1B | ||
| Q2 24 | $3.8B | $2.0B |
总资产COTYRUSHA
| Q1 26 | — | $4.5B | ||
| Q4 25 | $11.1B | $4.4B | ||
| Q3 25 | $12.1B | $4.6B | ||
| Q2 25 | $11.9B | $4.7B | ||
| Q1 25 | $11.5B | $4.7B | ||
| Q4 24 | $11.7B | $4.6B | ||
| Q3 24 | $12.5B | $4.6B | ||
| Q2 24 | $12.1B | $4.5B |
负债/权益比COTYRUSHA
| Q1 26 | — | 0.12× | ||
| Q4 25 | 0.85× | 0.12× | ||
| Q3 25 | 1.10× | — | ||
| Q2 25 | 1.12× | — | ||
| Q1 25 | 1.09× | — | ||
| Q4 24 | 0.89× | 0.19× | ||
| Q3 24 | 0.97× | — | ||
| Q2 24 | 1.00× | — |
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 | $559.7M | — |
| 自由现金流经营现金流 - 资本支出 | $513.1M | $411.6M |
| 自由现金流率自由现金流/营收 | 30.6% | 24.4% |
| 资本支出强度资本支出/营收 | 2.8% | 2.0% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | $390.8M | $828.4M |
8季度趋势，按日历期对齐
经营现金流COTYRUSHA
| Q1 26 | — | — | ||
| Q4 25 | $559.7M | $112.9M | ||
| Q3 25 | $65.2M | $367.8M | ||
| Q2 25 | $83.2M | $227.6M | ||
| Q1 25 | $-122.5M | $153.5M | ||
| Q4 24 | $464.5M | $392.3M | ||
| Q3 24 | $67.4M | $111.7M | ||
| Q2 24 | $176.5M | $270.6M |
自由现金流COTYRUSHA
| Q1 26 | — | $411.6M | ||
| Q4 25 | $513.1M | $31.9M | ||
| Q3 25 | $11.2M | $271.2M | ||
| Q2 25 | $34.9M | $113.8M | ||
| Q1 25 | $-168.4M | $45.1M | ||
| Q4 24 | $419.0M | $263.5M | ||
| Q3 24 | $-7.9M | $-20.0M | ||
| Q2 24 | $116.7M | $177.2M |
自由现金流率COTYRUSHA
| Q1 26 | — | 24.4% | ||
| Q4 25 | 30.6% | 1.9% | ||
| Q3 25 | 0.7% | 15.2% | ||
| Q2 25 | 2.8% | 6.2% | ||
| Q1 25 | -13.0% | 2.6% | ||
| Q4 24 | 25.1% | 13.7% | ||
| Q3 24 | -0.5% | -1.1% | ||
| Q2 24 | 8.6% | 9.1% |
资本支出强度COTYRUSHA
| Q1 26 | — | 2.0% | ||
| Q4 25 | 2.8% | 4.8% | ||
| Q3 25 | 3.4% | 5.4% | ||
| Q2 25 | 3.9% | 6.2% | ||
| Q1 25 | 3.5% | 6.2% | ||
| Q4 24 | 2.7% | 6.7% | ||
| Q3 24 | 4.5% | 7.3% | ||
| Q2 24 | 4.4% | 4.8% |
现金转化率COTYRUSHA
| Q1 26 | — | — | ||
| Q4 25 | — | 1.75× | ||
| Q3 25 | 0.96× | 5.51× | ||
| Q2 25 | — | 3.14× | ||
| Q1 25 | — | 2.55× | ||
| Q4 24 | 19.60× | 5.25× | ||
| Q3 24 | 0.81× | 1.41× | ||
| Q2 24 | — | 3.44× |
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
COTY
| Prestige | $1.1B | 68% |
| Consumer Beauty | $545.0M | 32% |
RUSHA
| New and used commercial vehicle sales | $955.1M | 57% |
| Aftermarket products and services sales | $627.2M | 37% |
| Lease and rental sales | $92.3M | 5% |
| Finance and insurance | $5.6M | 0% |
