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Custom Truck One Source, Inc.（CTOS）与GIBRALTAR INDUSTRIES, INC.（ROCK）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GIBRALTAR INDUSTRIES, INC.的1.9倍（$422.2M vs $225.0M），GIBRALTAR INDUSTRIES, INC.同比增速更快（24.9% vs -8.5%），过去两年Custom Truck One Source, Inc.的营收复合增速更高（14.8% vs -12.3%）
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。
直布罗陀工业公司是专业建筑、基础设施及可再生能源产品制造商与分销商，主营通风系统、屋面配件、太阳能安装支架、园林景观产品等，主要服务北美地区住宅、商业建筑及清洁能源市场，专注提供创新可持续的客户解决方案。
CTOS vs ROCK — 直观对比
营收规模更大
CTOS
是对方的1.9倍
$225.0M
营收增速更快
ROCK
高出33.5%
-8.5%
两年增速更快
CTOS
近两年复合增速
-12.3%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $422.2M | $225.0M |
| 净利润 | $-17.8M | — |
| 毛利率 | 20.3% | 25.3% |
| 营业利润率 | 2.9% | 7.9% |
| 净利率 | -4.2% | — |
| 营收同比 | -8.5% | 24.9% |
| 净利润同比 | -333.7% | — |
| 每股收益（稀释后） | $-0.08 | — |
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CTOSROCK
| Q1 26 | $422.2M | — | ||
| Q4 25 | $387.3M | $225.0M | ||
| Q3 25 | $359.9M | $310.9M | ||
| Q2 25 | $392.2M | $309.5M | ||
| Q1 25 | $307.1M | $290.0M | ||
| Q4 24 | $398.3M | $180.1M | ||
| Q3 24 | $337.5M | $277.1M | ||
| Q2 24 | $320.6M | $273.6M |
净利润CTOSROCK
| Q1 26 | $-17.8M | — | ||
| Q4 25 | $20.9M | — | ||
| Q3 25 | $-5.8M | $-89.1M | ||
| Q2 25 | $-28.4M | $26.0M | ||
| Q1 25 | $-17.8M | $21.1M | ||
| Q4 24 | $27.6M | — | ||
| Q3 24 | $-17.4M | $34.0M | ||
| Q2 24 | $-24.5M | $32.2M |
毛利率CTOSROCK
| Q1 26 | 20.3% | — | ||
| Q4 25 | 31.8% | 25.3% | ||
| Q3 25 | 28.0% | 26.6% | ||
| Q2 25 | 26.1% | 28.4% | ||
| Q1 25 | 27.9% | 26.8% | ||
| Q4 24 | 29.7% | 29.0% | ||
| Q3 24 | 27.2% | 29.4% | ||
| Q2 24 | 27.8% | 30.5% |
营业利润率CTOSROCK
| Q1 26 | 2.9% | — | ||
| Q4 25 | 13.4% | 7.9% | ||
| Q3 25 | 9.1% | 12.8% | ||
| Q2 25 | 7.1% | 12.8% | ||
| Q1 25 | 4.0% | 8.8% | ||
| Q4 24 | 16.9% | 13.3% | ||
| Q3 24 | 6.8% | 15.6% | ||
| Q2 24 | 5.5% | 14.9% |
净利率CTOSROCK
| Q1 26 | -4.2% | — | ||
| Q4 25 | 5.4% | — | ||
| Q3 25 | -1.6% | -28.6% | ||
| Q2 25 | -7.2% | 8.4% | ||
| Q1 25 | -5.8% | 7.3% | ||
| Q4 24 | 6.9% | — | ||
| Q3 24 | -5.2% | 12.3% | ||
| Q2 24 | -7.6% | 11.8% |
每股收益（稀释后）CTOSROCK
| Q1 26 | $-0.08 | — | ||
| Q4 25 | $0.10 | — | ||
| Q3 25 | $-0.03 | $-2.98 | ||
| Q2 25 | $-0.13 | $0.87 | ||
| Q1 25 | $-0.08 | — | ||
| Q4 24 | $0.11 | — | ||
| Q3 24 | $-0.07 | $1.11 | ||
| Q2 24 | $-0.10 | $1.05 |
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 | $115.7M |
| 总债务越低越好 | $25.9M | $0 |
| 股东权益账面价值 | $809.1M | $950.4M |
| 总资产 | $3.4B | $1.4B |
| 负债/权益比越低杠杆越低 | 0.03× | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资CTOSROCK
| Q1 26 | $6.3M | — | ||
| Q4 25 | $6.3M | $115.7M | ||
| Q3 25 | $13.1M | $89.4M | ||
| Q2 25 | $5.3M | $43.3M | ||
| Q1 25 | $5.4M | $25.1M | ||
| Q4 24 | $3.8M | $269.5M | ||
| Q3 24 | $8.4M | $228.9M | ||
| Q2 24 | $8.1M | $179.1M |
总债务CTOSROCK
| Q1 26 | $25.9M | — | ||
| Q4 25 | $1.6B | $0 | ||
| Q3 25 | $1.6B | $0 | ||
| Q2 25 | $1.6B | $0 | ||
| Q1 25 | $1.6B | $0 | ||
| Q4 24 | $1.5B | $0 | ||
| Q3 24 | $1.6B | $0 | ||
| Q2 24 | $1.5B | $0 |
股东权益CTOSROCK
| Q1 26 | $809.1M | — | ||
| Q4 25 | $809.1M | $950.4M | ||
| Q3 25 | $784.7M | $951.8M | ||
| Q2 25 | $790.1M | $1.0B | ||
| Q1 25 | $813.4M | $1.0B | ||
| Q4 24 | $861.3M | $1.0B | ||
| Q3 24 | $837.5M | $1.0B | ||
| Q2 24 | $856.7M | $975.7M |
总资产CTOSROCK
| Q1 26 | $3.4B | — | ||
| Q4 25 | $3.4B | $1.4B | ||
| Q3 25 | $3.5B | $1.4B | ||
| Q2 25 | $3.6B | $1.5B | ||
| Q1 25 | $3.5B | $1.4B | ||
| Q4 24 | $3.5B | $1.4B | ||
| Q3 24 | $3.6B | $1.4B | ||
| Q2 24 | $3.5B | $1.4B |
负债/权益比CTOSROCK
| Q1 26 | 0.03× | — | ||
| Q4 25 | 2.03× | 0.00× | ||
| Q3 25 | 2.10× | 0.00× | ||
| Q2 25 | 2.04× | 0.00× | ||
| Q1 25 | 1.97× | 0.00× | ||
| Q4 24 | 1.77× | 0.00× | ||
| Q3 24 | 1.87× | 0.00× | ||
| Q2 24 | 1.79× | 0.00× |
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 | — | $35.5M |
| 自由现金流经营现金流 - 资本支出 | — | $26.2M |
| 自由现金流率自由现金流/营收 | — | 11.7% |
| 资本支出强度资本支出/营收 | — | 4.1% |
| 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 | — | $120.6M |
8季度趋势，按日历期对齐
经营现金流CTOSROCK
| Q1 26 | — | — | ||
| Q4 25 | $47.3M | $35.5M | ||
| Q3 25 | $81.5M | $73.0M | ||
| Q2 25 | $125.7M | $44.9M | ||
| Q1 25 | $55.6M | $13.7M | ||
| Q4 24 | $82.1M | $19.9M | ||
| Q3 24 | $16.5M | $64.7M | ||
| Q2 24 | $37.8M | $36.5M |
自由现金流CTOSROCK
| Q1 26 | — | — | ||
| Q4 25 | — | $26.2M | ||
| Q3 25 | — | $64.8M | ||
| Q2 25 | — | $27.3M | ||
| Q1 25 | — | $2.3M | ||
| Q4 24 | — | $14.1M | ||
| Q3 24 | — | $60.5M | ||
| Q2 24 | — | $33.5M |
自由现金流率CTOSROCK
| Q1 26 | — | — | ||
| Q4 25 | — | 11.7% | ||
| Q3 25 | — | 20.8% | ||
| Q2 25 | — | 8.8% | ||
| Q1 25 | — | 0.8% | ||
| Q4 24 | — | 7.8% | ||
| Q3 24 | — | 21.8% | ||
| Q2 24 | — | 12.2% |
资本支出强度CTOSROCK
| Q1 26 | — | — | ||
| Q4 25 | — | 4.1% | ||
| Q3 25 | — | 2.6% | ||
| Q2 25 | — | 5.7% | ||
| Q1 25 | — | 3.9% | ||
| Q4 24 | — | 3.3% | ||
| Q3 24 | — | 1.5% | ||
| Q2 24 | — | 1.1% |
现金转化率CTOSROCK
| Q1 26 | — | — | ||
| Q4 25 | 2.27× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 1.73× | ||
| Q1 25 | — | 0.65× | ||
| Q4 24 | 2.98× | — | ||
| Q3 24 | — | 1.90× | ||
| Q2 24 | — | 1.13× |
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% |
ROCK
| Transferred At Point In Time | $183.5M | 82% |
| Infrastructure | $22.5M | 10% |
| Other | $18.9M | 8% |
