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CUMBERLAND PHARMACEUTICALS INC（CPIX）与林德（LIN）财务数据对比。点击上方公司名可切换其他公司
CUMBERLAND PHARMACEUTICALS INC的季度营收约是林德的1.6倍（$13.7M vs $8.8M），CUMBERLAND PHARMACEUTICALS INC同比增速更快（31.1% vs 8.2%），林德自由现金流更多（$898.0K vs $3.0K），过去两年CUMBERLAND PHARMACEUTICALS INC的营收复合增速更高（26.9% vs -96.7%）
坎伯兰制药是一家专科制药企业，专注于开发、生产和商业化品牌处方药物，核心产品覆盖急症护理、胃肠病、疼痛管理及罕见病治疗领域，主要运营市场为美国，为相关医护人员与患者提供服务。
林德是全球知名跨国化工企业，按市场份额及营收计为全球最大工业气体供应商。公司1879年由德国科学家、工程师卡尔·冯·林德在德国威斯巴登创立，现总部位于英国沃金，在爱尔兰注册，2018年由原林德股份公司与1907年在美国成立的普莱克斯合并组建。
CPIX vs LIN — 直观对比
营收规模更大
CPIX
是对方的1.6倍
$8.8M
营收增速更快
CPIX
高出22.8%
8.2%
自由现金流更多
LIN
多$895.0K
$3.0K
两年增速更快
CPIX
近两年复合增速
-96.7%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $13.7M | $8.8M |
| 净利润 | $-1.4M | — |
| 毛利率 | 83.6% | 48.5% |
| 营业利润率 | -10.0% | 27.8% |
| 净利率 | -10.3% | — |
| 营收同比 | 31.1% | 8.2% |
| 净利润同比 | 25.8% | — |
| 每股收益（稀释后） | $-0.09 | $3.98 |
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CPIXLIN
| Q1 26 | — | $8.8M | ||
| Q4 25 | $13.7M | $8.8B | ||
| Q3 25 | $8.3M | $8.6B | ||
| Q2 25 | $10.8M | $8.5B | ||
| Q1 25 | $11.7M | $8.1B | ||
| Q4 24 | $10.4M | $8.3B | ||
| Q3 24 | $9.1M | $8.4B | ||
| Q2 24 | $9.8M | $8.3B |
净利润CPIXLIN
| Q1 26 | — | — | ||
| Q4 25 | $-1.4M | $1.5B | ||
| Q3 25 | $-1.9M | $1.9B | ||
| Q2 25 | $-740.7K | $1.8B | ||
| Q1 25 | $1.3M | $1.7B | ||
| Q4 24 | $-1.9M | $1.7B | ||
| Q3 24 | $-1.5M | $1.6B | ||
| Q2 24 | $-1.1M | $1.7B |
毛利率CPIXLIN
| Q1 26 | — | 48.5% | ||
| Q4 25 | 83.6% | — | ||
| Q3 25 | 88.1% | — | ||
| Q2 25 | 81.4% | — | ||
| Q1 25 | 87.8% | — | ||
| Q4 24 | 81.1% | — | ||
| Q3 24 | 85.4% | — | ||
| Q2 24 | 82.6% | — |
营业利润率CPIXLIN
| Q1 26 | — | 27.8% | ||
| Q4 25 | -10.0% | 23.0% | ||
| Q3 25 | -23.7% | 27.5% | ||
| Q2 25 | -6.9% | 27.7% | ||
| Q1 25 | 11.0% | 26.9% | ||
| Q4 24 | -17.7% | 27.4% | ||
| Q3 24 | -18.6% | 25.0% | ||
| Q2 24 | -10.4% | 26.4% |
净利率CPIXLIN
| Q1 26 | — | — | ||
| Q4 25 | -10.3% | 17.5% | ||
| Q3 25 | -23.4% | 22.4% | ||
| Q2 25 | -6.8% | 20.8% | ||
| Q1 25 | 10.7% | 20.6% | ||
| Q4 24 | -18.2% | 20.8% | ||
| Q3 24 | -17.0% | 18.5% | ||
| Q2 24 | -11.0% | 20.1% |
每股收益（稀释后）CPIXLIN
| Q1 26 | — | $3.98 | ||
| Q4 25 | $-0.09 | $3.28 | ||
| Q3 25 | $-0.13 | $4.09 | ||
| Q2 25 | $-0.05 | $3.73 | ||
| Q1 25 | $0.08 | $3.51 | ||
| Q4 24 | $-0.13 | $3.61 | ||
| Q3 24 | $-0.11 | $3.22 | ||
| Q2 24 | $-0.08 | $3.44 |
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 | $11.4M | $4.0M |
| 总债务越低越好 | — | $24.7M |
| 股东权益账面价值 | $24.9M | $40.1M |
| 总资产 | $76.8M | $86.3M |
| 负债/权益比越低杠杆越低 | — | 0.62× |
8季度趋势，按日历期对齐
现金及短期投资CPIXLIN
| Q1 26 | — | $4.0M | ||
| Q4 25 | $11.4M | $5.1B | ||
| Q3 25 | $15.2M | $4.5B | ||
| Q2 25 | $16.1M | $4.8B | ||
| Q1 25 | $15.1M | $5.3B | ||
| Q4 24 | $18.0M | $4.8B | ||
| Q3 24 | $17.5M | $5.2B | ||
| Q2 24 | $17.3M | $4.6B |
总债务CPIXLIN
| Q1 26 | — | $24.7M | ||
| Q4 25 | — | $20.7B | ||
| Q3 25 | — | $18.6B | ||
| Q2 25 | — | $19.7B | ||
| Q1 25 | — | $17.6B | ||
| Q4 24 | — | $15.3B | ||
| Q3 24 | — | $17.5B | ||
| Q2 24 | — | $16.9B |
股东权益CPIXLIN
| Q1 26 | — | $40.1M | ||
| Q4 25 | $24.9M | $38.2B | ||
| Q3 25 | $26.1M | $38.6B | ||
| Q2 25 | $28.0M | $38.5B | ||
| Q1 25 | $28.7M | $38.0B | ||
| Q4 24 | $22.9M | $38.1B | ||
| Q3 24 | $24.8M | $39.2B | ||
| Q2 24 | $26.3M | $38.2B |
总资产CPIXLIN
| Q1 26 | — | $86.3M | ||
| Q4 25 | $76.8M | $86.8B | ||
| Q3 25 | $65.9M | $86.0B | ||
| Q2 25 | $67.9M | $86.1B | ||
| Q1 25 | $69.9M | $82.7B | ||
| Q4 24 | $75.6M | $80.1B | ||
| Q3 24 | $76.7M | $82.5B | ||
| Q2 24 | $78.5M | $80.2B |
负债/权益比CPIXLIN
| Q1 26 | — | 0.62× | ||
| Q4 25 | — | 0.54× | ||
| Q3 25 | — | 0.48× | ||
| Q2 25 | — | 0.51× | ||
| Q1 25 | — | 0.46× | ||
| Q4 24 | — | 0.40× | ||
| Q3 24 | — | 0.45× | ||
| Q2 24 | — | 0.44× |
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 | $3.0K | — |
| 自由现金流经营现金流 - 资本支出 | $3.0K | $898.0K |
| 自由现金流率自由现金流/营收 | 0.0% | 10.2% |
| 资本支出强度资本支出/营收 | 0.0% | — |
| 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 | $4.8M | $4.2B |
8季度趋势，按日历期对齐
经营现金流CPIXLIN
| Q1 26 | — | — | ||
| Q4 25 | $3.0K | $3.0B | ||
| Q3 25 | $187.2K | $2.9B | ||
| Q2 25 | $843.8K | $2.2B | ||
| Q1 25 | $3.9M | $2.2B | ||
| Q4 24 | $1.9M | $2.8B | ||
| Q3 24 | $475.5K | $2.7B | ||
| Q2 24 | $-855.7K | $1.9B |
自由现金流CPIXLIN
| Q1 26 | — | $898.0K | ||
| Q4 25 | $3.0K | $1.6B | ||
| Q3 25 | $163.4K | $1.7B | ||
| Q2 25 | $817.3K | $954.0M | ||
| Q1 25 | $3.9M | $891.0M | ||
| Q4 24 | $1.9M | $1.6B | ||
| Q3 24 | $460.1K | $1.7B | ||
| Q2 24 | $-862.8K | $796.0M |
自由现金流率CPIXLIN
| Q1 26 | — | 10.2% | ||
| Q4 25 | 0.0% | 17.9% | ||
| Q3 25 | 2.0% | 19.4% | ||
| Q2 25 | 7.5% | 11.2% | ||
| Q1 25 | 32.9% | 11.0% | ||
| Q4 24 | 18.2% | 18.8% | ||
| Q3 24 | 5.1% | 19.9% | ||
| Q2 24 | -8.8% | 9.6% |
资本支出强度CPIXLIN
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | 16.6% | ||
| Q3 25 | 0.3% | 14.8% | ||
| Q2 25 | 0.2% | 14.8% | ||
| Q1 25 | 0.4% | 15.7% | ||
| Q4 24 | 0.0% | 15.1% | ||
| Q3 24 | 0.2% | 12.8% | ||
| Q2 24 | 0.1% | 13.7% |
现金转化率CPIXLIN
| Q1 26 | — | — | ||
| Q4 25 | — | 1.98× | ||
| Q3 25 | — | 1.53× | ||
| Q2 25 | — | 1.25× | ||
| Q1 25 | 3.10× | 1.29× | ||
| Q4 24 | — | 1.63× | ||
| Q3 24 | — | 1.76× | ||
| Q2 24 | — | 1.16× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
