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CUMBERLAND PHARMACEUTICALS INC（CPIX）与Simulations Plus, Inc.（SLP）财务数据对比。点击上方公司名可切换其他公司
Simulations Plus, Inc.的季度营收约是CUMBERLAND PHARMACEUTICALS INC的1.3倍（$18.4M vs $13.7M），Simulations Plus, Inc.净利率更高（3.7% vs -10.3%，领先14.0%），CUMBERLAND PHARMACEUTICALS INC同比增速更快（31.1% vs -2.7%），过去两年CUMBERLAND PHARMACEUTICALS INC的营收复合增速更高（26.9% vs 0.3%）
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。
Simulations Plus公司为医药生物、化工、化妆品、食品原料及除草剂领域开发ADMET（吸收、分布、代谢、排泄和毒性）建模仿真软件，并于2014年9月收购了提供临床试验数据分析及咨询服务的Cognigen公司，助力相关行业研发工作开展。
CPIX vs SLP — 直观对比
营收规模更大
SLP
是对方的1.3倍
$13.7M
营收增速更快
CPIX
高出33.7%
-2.7%
净利率更高
SLP
高出14.0%
-10.3%
两年增速更快
CPIX
近两年复合增速
0.3%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $13.7M | $18.4M |
| 净利润 | $-1.4M | $676.0K |
| 毛利率 | 83.6% | 59.1% |
| 营业利润率 | -10.0% | 3.9% |
| 净利率 | -10.3% | 3.7% |
| 营收同比 | 31.1% | -2.7% |
| 净利润同比 | 25.8% | 228.2% |
| 每股收益（稀释后） | $-0.09 | $0.03 |
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CPIXSLP
| Q4 25 | $13.7M | $18.4M | ||
| Q3 25 | $8.3M | $17.5M | ||
| Q2 25 | $10.8M | $20.4M | ||
| Q1 25 | $11.7M | $22.4M | ||
| Q4 24 | $10.4M | $18.9M | ||
| Q3 24 | $9.1M | $18.7M | ||
| Q2 24 | $9.8M | $18.5M | ||
| Q1 24 | $8.5M | $18.3M |
净利润CPIXSLP
| Q4 25 | $-1.4M | $676.0K | ||
| Q3 25 | $-1.9M | $-681.0K | ||
| Q2 25 | $-740.7K | $-67.3M | ||
| Q1 25 | $1.3M | $3.1M | ||
| Q4 24 | $-1.9M | $206.0K | ||
| Q3 24 | $-1.5M | $843.0K | ||
| Q2 24 | $-1.1M | $3.1M | ||
| Q1 24 | $-1.9M | $4.0M |
毛利率CPIXSLP
| Q4 25 | 83.6% | 59.1% | ||
| Q3 25 | 88.1% | 56.4% | ||
| Q2 25 | 81.4% | 64.0% | ||
| Q1 25 | 87.8% | 58.5% | ||
| Q4 24 | 81.1% | 54.0% | ||
| Q3 24 | 85.4% | 36.6% | ||
| Q2 24 | 82.6% | 71.5% | ||
| Q1 24 | 81.5% | 72.2% |
营业利润率CPIXSLP
| Q4 25 | -10.0% | 3.9% | ||
| Q3 25 | -23.7% | 3.8% | ||
| Q2 25 | -6.9% | -364.5% | ||
| Q1 25 | 11.0% | 12.1% | ||
| Q4 24 | -17.7% | 0.7% | ||
| Q3 24 | -18.6% | -6.2% | ||
| Q2 24 | -10.4% | 10.1% | ||
| Q1 24 | -22.0% | 24.3% |
净利率CPIXSLP
| Q4 25 | -10.3% | 3.7% | ||
| Q3 25 | -23.4% | -3.9% | ||
| Q2 25 | -6.8% | -330.6% | ||
| Q1 25 | 10.7% | 13.7% | ||
| Q4 24 | -18.2% | 1.1% | ||
| Q3 24 | -17.0% | 4.5% | ||
| Q2 24 | -11.0% | 16.9% | ||
| Q1 24 | -22.9% | 22.0% |
每股收益（稀释后）CPIXSLP
| Q4 25 | $-0.09 | $0.03 | ||
| Q3 25 | $-0.13 | $-0.03 | ||
| Q2 25 | $-0.05 | $-3.35 | ||
| Q1 25 | $0.08 | $0.15 | ||
| Q4 24 | $-0.13 | $0.01 | ||
| Q3 24 | $-0.11 | $0.04 | ||
| Q2 24 | $-0.08 | $0.15 | ||
| Q1 24 | $-0.14 | $0.20 |
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 | $35.7M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $24.9M | $127.1M |
| 总资产 | $76.8M | $137.8M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资CPIXSLP
| Q4 25 | $11.4M | $35.7M | ||
| Q3 25 | $15.2M | $32.4M | ||
| Q2 25 | $16.1M | $28.4M | ||
| Q1 25 | $15.1M | $21.4M | ||
| Q4 24 | $18.0M | $18.2M | ||
| Q3 24 | $17.5M | $20.3M | ||
| Q2 24 | $17.3M | $119.0M | ||
| Q1 24 | $18.5M | $108.5M |
股东权益CPIXSLP
| Q4 25 | $24.9M | $127.1M | ||
| Q3 25 | $26.1M | $124.8M | ||
| Q2 25 | $28.0M | $123.8M | ||
| Q1 25 | $28.7M | $189.5M | ||
| Q4 24 | $22.9M | $184.7M | ||
| Q3 24 | $24.8M | $182.4M | ||
| Q2 24 | $26.3M | $180.9M | ||
| Q1 24 | $27.5M | $177.0M |
总资产CPIXSLP
| Q4 25 | $76.8M | $137.8M | ||
| Q3 25 | $65.9M | $131.9M | ||
| Q2 25 | $67.9M | $134.4M | ||
| Q1 25 | $69.9M | $201.4M | ||
| Q4 24 | $75.6M | $196.9M | ||
| Q3 24 | $76.7M | $196.6M | ||
| Q2 24 | $78.5M | $192.7M | ||
| Q1 24 | $81.5M | $194.0M |
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 | $4.2M |
| 自由现金流经营现金流 - 资本支出 | $3.0K | — |
| 自由现金流率自由现金流/营收 | 0.0% | — |
| 资本支出强度资本支出/营收 | 0.0% | 0.0% |
| 现金转化率经营现金流/净利润 | — | 6.26× |
| 过去12个月自由现金流最近4个季度 | $4.8M | — |
8季度趋势，按日历期对齐
经营现金流CPIXSLP
| Q4 25 | $3.0K | $4.2M | ||
| Q3 25 | $187.2K | $5.6M | ||
| Q2 25 | $843.8K | $8.1M | ||
| Q1 25 | $3.9M | $5.7M | ||
| Q4 24 | $1.9M | $-1.3M | ||
| Q3 24 | $475.5K | $1.7M | ||
| Q2 24 | $-855.7K | $5.7M | ||
| Q1 24 | $-2.1M | $5.8M |
自由现金流CPIXSLP
| Q4 25 | $3.0K | — | ||
| Q3 25 | $163.4K | $5.3M | ||
| Q2 25 | $817.3K | $7.8M | ||
| Q1 25 | $3.9M | $5.6M | ||
| Q4 24 | $1.9M | $-1.4M | ||
| Q3 24 | $460.1K | $1.6M | ||
| Q2 24 | $-862.8K | $5.6M | ||
| Q1 24 | $-2.2M | $5.4M |
自由现金流率CPIXSLP
| Q4 25 | 0.0% | — | ||
| Q3 25 | 2.0% | 30.5% | ||
| Q2 25 | 7.5% | 38.5% | ||
| Q1 25 | 32.9% | 25.0% | ||
| Q4 24 | 18.2% | -7.2% | ||
| Q3 24 | 5.1% | 8.8% | ||
| Q2 24 | -8.8% | 30.0% | ||
| Q1 24 | -25.6% | 29.4% |
资本支出强度CPIXSLP
| Q4 25 | 0.0% | 0.0% | ||
| Q3 25 | 0.3% | 1.5% | ||
| Q2 25 | 0.2% | 1.5% | ||
| Q1 25 | 0.4% | 0.3% | ||
| Q4 24 | 0.0% | 0.5% | ||
| Q3 24 | 0.2% | 0.1% | ||
| Q2 24 | 0.1% | 0.6% | ||
| Q1 24 | 0.5% | 2.4% |
现金转化率CPIXSLP
| Q4 25 | — | 6.26× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | 3.10× | 1.84× | ||
| Q4 24 | — | -6.18× | ||
| Q3 24 | — | 1.97× | ||
| Q2 24 | — | 1.81× | ||
| Q1 24 | — | 1.44× |
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
CPIX
暂无分部数据
SLP
| Services Segment | $9.5M | 52% |
| Development | $7.2M | 39% |
| Discovery | $1.3M | 7% |
