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Custom Truck One Source, Inc.（CTOS）与Forestar Group Inc.（FOR）财务数据对比。点击上方公司名可切换其他公司
Custom Truck One Source, Inc.的季度营收约是Forestar Group Inc.的1.5倍（$422.2M vs $273.0M），Forestar Group Inc.净利率更高（5.6% vs -4.2%，领先9.9%），Forestar Group Inc.同比增速更快（9.0% vs -8.5%），过去两年Custom Truck One Source, Inc.的营收复合增速更高（14.8% vs -9.6%）
Custom Truck One Source是北美领先的专用重型卡车及设备解决方案提供商，业务覆盖定制车辆制造、设备销售与租赁、售后配件供应及维保服务，主要服务基建、公用事业、建筑、能源等核心领域。
福雷斯特集团是一家住宅地块开发企业，总部位于得克萨斯州阿灵顿，业务覆盖美国21个州的51个市场。截至2020年12月31日的12个月内，该公司交付了11518块住宅地块，目前在纽约证券交易所上市，自2002年起就是美国规模最大的住宅建筑商D.R. Horton的控股子公司。
CTOS vs FOR — 直观对比
营收规模更大
CTOS
是对方的1.5倍
$273.0M
营收增速更快
FOR
高出17.6%
-8.5%
净利率更高
FOR
高出9.9%
-4.2%
两年增速更快
CTOS
近两年复合增速
-9.6%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $422.2M | $273.0M |
| 净利润 | $-17.8M | $15.4M |
| 毛利率 | 20.3% | 20.1% |
| 营业利润率 | 2.9% | 7.6% |
| 净利率 | -4.2% | 5.6% |
| 营收同比 | -8.5% | 9.0% |
| 净利润同比 | -333.7% | -6.7% |
| 每股收益（稀释后） | $-0.08 | $0.30 |
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CTOSFOR
| Q1 26 | $422.2M | — | ||
| Q4 25 | $387.3M | $273.0M | ||
| Q3 25 | $359.9M | $670.5M | ||
| Q2 25 | $392.2M | $390.5M | ||
| Q1 25 | $307.1M | $351.0M | ||
| Q4 24 | $398.3M | $250.4M | ||
| Q3 24 | $337.5M | $551.3M | ||
| Q2 24 | $320.6M | $318.4M |
净利润CTOSFOR
| Q1 26 | $-17.8M | — | ||
| Q4 25 | $20.9M | $15.4M | ||
| Q3 25 | $-5.8M | $86.9M | ||
| Q2 25 | $-28.4M | $32.9M | ||
| Q1 25 | $-17.8M | $31.6M | ||
| Q4 24 | $27.6M | $16.5M | ||
| Q3 24 | $-17.4M | $81.5M | ||
| Q2 24 | $-24.5M | $38.7M |
毛利率CTOSFOR
| Q1 26 | 20.3% | — | ||
| Q4 25 | 31.8% | 20.1% | ||
| Q3 25 | 28.0% | 22.3% | ||
| Q2 25 | 26.1% | 20.4% | ||
| Q1 25 | 27.9% | 22.6% | ||
| Q4 24 | 29.7% | 22.0% | ||
| Q3 24 | 27.2% | 23.9% | ||
| Q2 24 | 27.8% | 22.5% |
营业利润率CTOSFOR
| Q1 26 | 2.9% | — | ||
| Q4 25 | 13.4% | 7.6% | ||
| Q3 25 | 9.1% | 16.9% | ||
| Q2 25 | 7.1% | 11.2% | ||
| Q1 25 | 4.0% | 11.6% | ||
| Q4 24 | 16.9% | 8.7% | ||
| Q3 24 | 6.8% | 19.7% | ||
| Q2 24 | 5.5% | 16.2% |
净利率CTOSFOR
| Q1 26 | -4.2% | — | ||
| Q4 25 | 5.4% | 5.6% | ||
| Q3 25 | -1.6% | 13.0% | ||
| Q2 25 | -7.2% | 8.4% | ||
| Q1 25 | -5.8% | 9.0% | ||
| Q4 24 | 6.9% | 6.6% | ||
| Q3 24 | -5.2% | 14.8% | ||
| Q2 24 | -7.6% | 12.2% |
每股收益（稀释后）CTOSFOR
| Q1 26 | $-0.08 | — | ||
| Q4 25 | $0.10 | $0.30 | ||
| Q3 25 | $-0.03 | $1.70 | ||
| Q2 25 | $-0.13 | $0.65 | ||
| Q1 25 | $-0.08 | $0.62 | ||
| Q4 24 | $0.11 | $0.32 | ||
| Q3 24 | $-0.07 | $1.59 | ||
| Q2 24 | $-0.10 | $0.76 |
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 | $6.3M | $211.7M |
| 总债务越低越好 | $25.9M | $793.2M |
| 股东权益账面价值 | $809.1M | $1.8B |
| 总资产 | $3.4B | $3.2B |
| 负债/权益比越低杠杆越低 | 0.03× | 0.44× |
8季度趋势，按日历期对齐
现金及短期投资CTOSFOR
| Q1 26 | $6.3M | — | ||
| Q4 25 | $6.3M | $211.7M | ||
| Q3 25 | $13.1M | $379.2M | ||
| Q2 25 | $5.3M | $189.2M | ||
| Q1 25 | $5.4M | $174.3M | ||
| Q4 24 | $3.8M | $132.0M | ||
| Q3 24 | $8.4M | $481.2M | ||
| Q2 24 | $8.1M | $359.2M |
总债务CTOSFOR
| Q1 26 | $25.9M | — | ||
| Q4 25 | $1.6B | $793.2M | ||
| Q3 25 | $1.6B | $802.7M | ||
| Q2 25 | $1.6B | $872.8M | ||
| Q1 25 | $1.6B | $872.5M | ||
| Q4 24 | $1.5B | $806.8M | ||
| Q3 24 | $1.6B | $706.4M | ||
| Q2 24 | $1.5B | $706.1M |
股东权益CTOSFOR
| Q1 26 | $809.1M | — | ||
| Q4 25 | $809.1M | $1.8B | ||
| Q3 25 | $784.7M | $1.8B | ||
| Q2 25 | $790.1M | $1.7B | ||
| Q1 25 | $813.4M | $1.6B | ||
| Q4 24 | $861.3M | $1.6B | ||
| Q3 24 | $837.5M | $1.6B | ||
| Q2 24 | $856.7M | $1.5B |
总资产CTOSFOR
| Q1 26 | $3.4B | — | ||
| Q4 25 | $3.4B | $3.2B | ||
| Q3 25 | $3.5B | $3.1B | ||
| Q2 25 | $3.6B | $3.1B | ||
| Q1 25 | $3.5B | $3.0B | ||
| Q4 24 | $3.5B | $3.0B | ||
| Q3 24 | $3.6B | $2.8B | ||
| Q2 24 | $3.5B | $2.7B |
负债/权益比CTOSFOR
| Q1 26 | 0.03× | — | ||
| Q4 25 | 2.03× | 0.44× | ||
| Q3 25 | 2.10× | 0.45× | ||
| Q2 25 | 2.04× | 0.52× | ||
| Q1 25 | 1.97× | 0.53× | ||
| Q4 24 | 1.77× | 0.50× | ||
| Q3 24 | 1.87× | 0.44× | ||
| Q2 24 | 1.79× | 0.47× |
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 | — | $-157.0M |
| 自由现金流经营现金流 - 资本支出 | — | $-157.1M |
| 自由现金流率自由现金流/营收 | — | -57.5% |
| 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 | — | -10.19× |
| 过去12个月自由现金流最近4个季度 | — | $93.0M |
8季度趋势，按日历期对齐
经营现金流CTOSFOR
| Q1 26 | — | — | ||
| Q4 25 | $47.3M | $-157.0M | ||
| Q3 25 | $81.5M | $256.3M | ||
| Q2 25 | $125.7M | $15.8M | ||
| Q1 25 | $55.6M | $-19.8M | ||
| Q4 24 | $82.1M | $-450.0M | ||
| Q3 24 | $16.5M | $119.2M | ||
| Q2 24 | $37.8M | $-61.7M |
自由现金流CTOSFOR
| Q1 26 | — | — | ||
| Q4 25 | — | $-157.1M | ||
| Q3 25 | — | $255.6M | ||
| Q2 25 | — | $15.0M | ||
| Q1 25 | — | $-20.5M | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $118.4M | ||
| Q2 24 | — | $-62.3M |
自由现金流率CTOSFOR
| Q1 26 | — | — | ||
| Q4 25 | — | -57.5% | ||
| Q3 25 | — | 38.1% | ||
| Q2 25 | — | 3.8% | ||
| Q1 25 | — | -5.8% | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 21.5% | ||
| Q2 24 | — | -19.6% |
资本支出强度CTOSFOR
| Q1 26 | — | — | ||
| Q4 25 | — | 0.0% | ||
| Q3 25 | — | 0.1% | ||
| Q2 25 | — | 0.2% | ||
| Q1 25 | — | 0.2% | ||
| Q4 24 | — | 0.0% | ||
| Q3 24 | — | 0.1% | ||
| Q2 24 | — | 0.2% |
现金转化率CTOSFOR
| Q1 26 | — | — | ||
| Q4 25 | 2.27× | -10.19× | ||
| Q3 25 | — | 2.95× | ||
| Q2 25 | — | 0.48× | ||
| Q1 25 | — | -0.63× | ||
| Q4 24 | 2.98× | -27.27× | ||
| Q3 24 | — | 1.46× | ||
| Q2 24 | — | -1.59× |
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
CTOS
| Equipment sales | $273.9M | 65% |
| Rental revenue | $116.3M | 28% |
| Parts sales and services | $32.1M | 8% |
FOR
| D.R.Horton Inc. | $183.8M | 67% |
| Other | $89.2M | 33% |
