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Custom Truck One Source, Inc.（CTOS）与EPLUS INC（PLUS）财务数据对比。点击上方公司名可切换其他公司
EPLUS INC的季度营收约是Custom Truck One Source, Inc.的1.3倍（$614.8M vs $461.6M），EPLUS INC净利率更高（5.7% vs -0.9%，领先6.6%），EPLUS INC同比增速更快（20.3% vs -12.6%），过去两年Custom Truck One Source, Inc.的营收复合增速更高（20.0% vs 2.3%）
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。
ePlus Inc.是美国的科技咨询解决方案提供商，业务覆盖网络安全、云计算、网络架构、协作办公、人工智能及前沿技术领域，为超5000家客户提供定制化解决方案、专业咨询与托管服务，助力企业实现数字化转型与技术升级。
CTOS vs PLUS — 直观对比
营收规模更大
PLUS
是对方的1.3倍
$461.6M
营收增速更快
PLUS
高出32.9%
-12.6%
净利率更高
PLUS
高出6.6%
-0.9%
两年增速更快
CTOS
近两年复合增速
2.3%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $614.8M |
| 净利润 | $-4.1M | $35.1M |
| 毛利率 | 22.3% | 25.8% |
| 营业利润率 | 6.8% | 7.1% |
| 净利率 | -0.9% | 5.7% |
| 营收同比 | -12.6% | 20.3% |
| 净利润同比 | 76.9% | 45.2% |
| 每股收益（稀释后） | $-0.02 | $1.33 |
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CTOSPLUS
| Q1 26 | $461.6M | — | ||
| Q4 25 | $387.3M | $614.8M | ||
| Q3 25 | $359.9M | $608.8M | ||
| Q2 25 | $392.2M | $637.3M | ||
| Q1 25 | $307.1M | — | ||
| Q4 24 | $398.3M | $493.2M | ||
| Q3 24 | $337.5M | $493.4M | ||
| Q2 24 | $320.6M | $535.7M |
净利润CTOSPLUS
| Q1 26 | $-4.1M | — | ||
| Q4 25 | $20.9M | $35.1M | ||
| Q3 25 | $-5.8M | $34.9M | ||
| Q2 25 | $-28.4M | $37.7M | ||
| Q1 25 | $-17.8M | — | ||
| Q4 24 | $27.6M | $24.1M | ||
| Q3 24 | $-17.4M | $31.3M | ||
| Q2 24 | $-24.5M | $27.3M |
毛利率CTOSPLUS
| Q1 26 | 22.3% | — | ||
| Q4 25 | 31.8% | 25.8% | ||
| Q3 25 | 28.0% | 26.6% | ||
| Q2 25 | 26.1% | 23.3% | ||
| Q1 25 | 27.9% | — | ||
| Q4 24 | 29.7% | 25.4% | ||
| Q3 24 | 27.2% | 25.8% | ||
| Q2 24 | 27.8% | 23.7% |
营业利润率CTOSPLUS
| Q1 26 | 6.8% | — | ||
| Q4 25 | 13.4% | 7.1% | ||
| Q3 25 | 9.1% | 8.0% | ||
| Q2 25 | 7.1% | 5.7% | ||
| Q1 25 | 4.0% | — | ||
| Q4 24 | 16.9% | 3.3% | ||
| Q3 24 | 6.8% | 5.5% | ||
| Q2 24 | 5.5% | 5.9% |
净利率CTOSPLUS
| Q1 26 | -0.9% | — | ||
| Q4 25 | 5.4% | 5.7% | ||
| Q3 25 | -1.6% | 5.7% | ||
| Q2 25 | -7.2% | 5.9% | ||
| Q1 25 | -5.8% | — | ||
| Q4 24 | 6.9% | 4.9% | ||
| Q3 24 | -5.2% | 6.3% | ||
| Q2 24 | -7.6% | 5.1% |
每股收益（稀释后）CTOSPLUS
| Q1 26 | $-0.02 | — | ||
| Q4 25 | $0.10 | $1.33 | ||
| Q3 25 | $-0.03 | $1.32 | ||
| Q2 25 | $-0.13 | $1.43 | ||
| Q1 25 | $-0.08 | — | ||
| Q4 24 | $0.11 | $0.91 | ||
| Q3 24 | $-0.07 | $1.17 | ||
| Q2 24 | $-0.10 | $1.02 |
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 | $9.6M | $326.3M |
| 总债务越低越好 | $5.1M | — |
| 股东权益账面价值 | $805.2M | $1.1B |
| 总资产 | $3.5B | $1.8B |
| 负债/权益比越低杠杆越低 | 0.01× | — |
8季度趋势，按日历期对齐
现金及短期投资CTOSPLUS
| Q1 26 | $9.6M | — | ||
| Q4 25 | $6.3M | $326.3M | ||
| Q3 25 | $13.1M | $402.2M | ||
| Q2 25 | $5.3M | $480.2M | ||
| Q1 25 | $5.4M | — | ||
| Q4 24 | $3.8M | $253.1M | ||
| Q3 24 | $8.4M | $187.5M | ||
| Q2 24 | $8.1M | $349.9M |
总债务CTOSPLUS
| Q1 26 | $5.1M | — | ||
| Q4 25 | $1.6B | — | ||
| Q3 25 | $1.6B | — | ||
| Q2 25 | $1.6B | — | ||
| Q1 25 | $1.6B | — | ||
| Q4 24 | $1.5B | — | ||
| Q3 24 | $1.6B | — | ||
| Q2 24 | $1.5B | — |
股东权益CTOSPLUS
| Q1 26 | $805.2M | — | ||
| Q4 25 | $809.1M | $1.1B | ||
| Q3 25 | $784.7M | $1.0B | ||
| Q2 25 | $790.1M | $1.0B | ||
| Q1 25 | $813.4M | — | ||
| Q4 24 | $861.3M | $962.3M | ||
| Q3 24 | $837.5M | $947.0M | ||
| Q2 24 | $856.7M | $921.9M |
总资产CTOSPLUS
| Q1 26 | $3.5B | — | ||
| Q4 25 | $3.4B | $1.8B | ||
| Q3 25 | $3.5B | $1.8B | ||
| Q2 25 | $3.6B | $1.8B | ||
| Q1 25 | $3.5B | — | ||
| Q4 24 | $3.5B | $1.8B | ||
| Q3 24 | $3.6B | $1.7B | ||
| Q2 24 | $3.5B | $1.7B |
负债/权益比CTOSPLUS
| Q1 26 | 0.01× | — | ||
| Q4 25 | 2.03× | — | ||
| Q3 25 | 2.10× | — | ||
| Q2 25 | 2.04× | — | ||
| Q1 25 | 1.97× | — | ||
| Q4 24 | 1.77× | — | ||
| Q3 24 | 1.87× | — | ||
| Q2 24 | 1.79× | — |
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 | — | $-87.4M |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 现金转化率经营现金流/净利润 | — | -2.49× |
| 过去12个月自由现金流最近4个季度 | — | — |
8季度趋势，按日历期对齐
经营现金流CTOSPLUS
| Q1 26 | — | — | ||
| Q4 25 | $47.3M | $-87.4M | ||
| Q3 25 | $81.5M | $-34.8M | ||
| Q2 25 | $125.7M | $-99.0M | ||
| Q1 25 | $55.6M | — | ||
| Q4 24 | $82.1M | $65.7M | ||
| Q3 24 | $16.5M | $-21.6M | ||
| Q2 24 | $37.8M | $97.1M |
现金转化率CTOSPLUS
| Q1 26 | — | — | ||
| Q4 25 | 2.27× | -2.49× | ||
| Q3 25 | — | -1.00× | ||
| Q2 25 | — | -2.63× | ||
| Q1 25 | — | — | ||
| Q4 24 | 2.98× | 2.72× | ||
| Q3 24 | — | -0.69× | ||
| Q2 24 | — | 3.55× |
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 | $292.6M | 63% |
| Rental revenue | $137.2M | 30% |
| Parts sales and services | $31.8M | 7% |
PLUS
| All Others Customer End Market | $107.0M | 17% |
| Technology Customer End Market | $89.4M | 15% |
| Health Care Customer End Market | $81.5M | 13% |
| Financial Services Customer End Market | $66.1M | 11% |
| Professional Services Reporting Unit | $64.1M | 10% |
| Security | $61.1M | 10% |
| State And Local Government And Educational Institutions | $59.9M | 10% |
| Managed Services Reporting Unit | $48.8M | 8% |
| Other Product | $21.1M | 3% |
| Collaboration | $13.4M | 2% |
