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CUMBERLAND PHARMACEUTICALS INC（CPIX）与VALUE LINE INC（VALU）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VALUE LINE INC的1.7倍（$13.7M vs $8.3M），VALUE LINE INC净利率更高（71.4% vs -10.3%，领先81.7%），CUMBERLAND PHARMACEUTICALS INC同比增速更快（31.1% vs -7.7%），过去两年CUMBERLAND PHARMACEUTICALS INC的营收复合增速更高（26.9% vs -4.1%）
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。
价值线公司是一家总部位于纽约的上市投资研究与金融出版企业，由阿诺德·伯恩哈德于1931年创立。该公司最为人熟知的业务是出版《价值线投资调查》，这份股票分析刊物跟踪覆盖约1700只上市个股的行情与研究。
CPIX vs VALU — 直观对比
营收规模更大
CPIX
是对方的1.7倍
$8.3M
营收增速更快
CPIX
高出38.8%
-7.7%
净利率更高
VALU
高出81.7%
-10.3%
两年增速更快
CPIX
近两年复合增速
-4.1%
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $13.7M | $8.3M |
| 净利润 | $-1.4M | $5.9M |
| 毛利率 | 83.6% | — |
| 营业利润率 | -10.0% | 12.1% |
| 净利率 | -10.3% | 71.4% |
| 营收同比 | 31.1% | -7.7% |
| 净利润同比 | 25.8% | 14.5% |
| 每股收益（稀释后） | $-0.09 | — |
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CPIXVALU
| Q1 26 | — | $8.3M | ||
| Q4 25 | $13.7M | $8.6M | ||
| Q3 25 | $8.3M | $8.6M | ||
| Q2 25 | $10.8M | $8.4M | ||
| Q1 25 | $11.7M | $9.0M | ||
| Q4 24 | $10.4M | $8.8M | ||
| Q3 24 | $9.1M | $8.9M | ||
| Q2 24 | $9.8M | $9.0M |
净利润CPIXVALU
| Q1 26 | — | $5.9M | ||
| Q4 25 | $-1.4M | $5.7M | ||
| Q3 25 | $-1.9M | $6.5M | ||
| Q2 25 | $-740.7K | $4.0M | ||
| Q1 25 | $1.3M | $5.2M | ||
| Q4 24 | $-1.9M | $5.7M | ||
| Q3 24 | $-1.5M | $5.9M | ||
| Q2 24 | $-1.1M | $4.8M |
毛利率CPIXVALU
| Q1 26 | — | — | ||
| 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CPIXVALU
| Q1 26 | — | 12.1% | ||
| Q4 25 | -10.0% | 17.7% | ||
| Q3 25 | -23.7% | 17.4% | ||
| Q2 25 | -6.9% | 9.9% | ||
| Q1 25 | 11.0% | 17.4% | ||
| Q4 24 | -17.7% | 19.7% | ||
| Q3 24 | -18.6% | 20.8% | ||
| Q2 24 | -10.4% | 16.5% |
净利率CPIXVALU
| Q1 26 | — | 71.4% | ||
| Q4 25 | -10.3% | 66.4% | ||
| Q3 25 | -23.4% | 75.1% | ||
| Q2 25 | -6.8% | 47.1% | ||
| Q1 25 | 10.7% | 57.6% | ||
| Q4 24 | -18.2% | 64.3% | ||
| Q3 24 | -17.0% | 66.3% | ||
| Q2 24 | -11.0% | 53.1% |
每股收益（稀释后）CPIXVALU
| Q1 26 | — | — | ||
| Q4 25 | $-0.09 | — | ||
| Q3 25 | $-0.13 | — | ||
| Q2 25 | $-0.05 | — | ||
| Q1 25 | $0.08 | — | ||
| Q4 24 | $-0.13 | — | ||
| Q3 24 | $-0.11 | — | ||
| Q2 24 | $-0.08 | — |
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 | $92.5M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $24.9M | $107.8M |
| 总资产 | $76.8M | $151.0M |
| 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CPIXVALU
| Q1 26 | — | $92.5M | ||
| Q4 25 | $11.4M | $86.6M | ||
| Q3 25 | $15.2M | $33.7M | ||
| Q2 25 | $16.1M | $67.7M | ||
| Q1 25 | $15.1M | $52.8M | ||
| Q4 24 | $18.0M | $22.3M | ||
| Q3 24 | $17.5M | $30.9M | ||
| Q2 24 | $17.3M | $4.4M |
股东权益CPIXVALU
| Q1 26 | — | $107.8M | ||
| Q4 25 | $24.9M | $105.5M | ||
| Q3 25 | $26.1M | $103.0M | ||
| Q2 25 | $28.0M | $99.7M | ||
| Q1 25 | $28.7M | $99.0M | ||
| Q4 24 | $22.9M | $96.7M | ||
| Q3 24 | $24.8M | $93.9M | ||
| Q2 24 | $26.3M | $90.8M |
总资产CPIXVALU
| Q1 26 | — | $151.0M | ||
| Q4 25 | $76.8M | $147.9M | ||
| Q3 25 | $65.9M | $148.2M | ||
| Q2 25 | $67.9M | $144.5M | ||
| Q1 25 | $69.9M | $143.6M | ||
| Q4 24 | $75.6M | $140.0M | ||
| Q3 24 | $76.7M | $138.6M | ||
| Q2 24 | $78.5M | $136.0M |
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 | $5.3M |
| 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 | — | 0.89× |
| 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CPIXVALU
| Q1 26 | — | $5.3M | ||
| Q4 25 | $3.0K | $3.0M | ||
| Q3 25 | $187.2K | $5.6M | ||
| Q2 25 | $843.8K | $20.2M | ||
| Q1 25 | $3.9M | $6.9M | ||
| Q4 24 | $1.9M | $3.1M | ||
| Q3 24 | $475.5K | $4.8M | ||
| Q2 24 | $-855.7K | $17.9M |
自由现金流CPIXVALU
| Q1 26 | — | — | ||
| Q4 25 | $3.0K | — | ||
| Q3 25 | $163.4K | — | ||
| Q2 25 | $817.3K | $20.1M | ||
| Q1 25 | $3.9M | $6.8M | ||
| Q4 24 | $1.9M | $3.0M | ||
| Q3 24 | $460.1K | $4.8M | ||
| Q2 24 | $-862.8K | $17.9M |
自由现金流率CPIXVALU
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | — | ||
| Q3 25 | 2.0% | — | ||
| Q2 25 | 7.5% | 239.2% | ||
| Q1 25 | 32.9% | 75.3% | ||
| Q4 24 | 18.2% | 34.1% | ||
| Q3 24 | 5.1% | 53.7% | ||
| Q2 24 | -8.8% | 199.0% |
资本支出强度CPIXVALU
| Q1 26 | — | 0.0% | ||
| Q4 25 | 0.0% | 0.0% | ||
| Q3 25 | 0.3% | 0.0% | ||
| Q2 25 | 0.2% | 2.1% | ||
| Q1 25 | 0.4% | 1.2% | ||
| Q4 24 | 0.0% | 0.7% | ||
| Q3 24 | 0.2% | 0.0% | ||
| Q2 24 | 0.1% | 0.2% |
现金转化率CPIXVALU
| Q1 26 | — | 0.89× | ||
| Q4 25 | — | 0.52× | ||
| Q3 25 | — | 0.86× | ||
| Q2 25 | — | 5.12× | ||
| Q1 25 | 3.10× | 1.33× | ||
| Q4 24 | — | 0.54× | ||
| Q3 24 | — | 0.81× | ||
| Q2 24 | — | 3.75× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
