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Custom Truck One Source, Inc.（CTOS）与印度钢铁管理局（SAIL）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.的季度营收约是印度钢铁管理局的1.5倍（$422.2M vs $281.9M），Custom Truck One Source, Inc.净利率更高（-4.2% vs -12.8%，领先8.5%），印度钢铁管理局同比增速更快（6.7% vs -8.5%）
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。
印度钢铁管理局（SAIL）是总部位于新德里的印度公营钢铁制造企业，属印度最高级别的“马哈拉特纳”中央公共部门企业，是印度最大的国有钢铁生产商，年钢铁产量达1829万吨，1973年1月24日成立，现有员工5.1万余名，由印度钢铁部行政管理。
CTOS vs SAIL — 直观对比
营收规模更大
CTOS
是对方的1.5倍
$281.9M
营收增速更快
SAIL
高出15.2%
-8.5%
净利率更高
CTOS
高出8.5%
-12.8%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $422.2M | $281.9M |
| 净利润 | $-17.8M | $-36.0M |
| 毛利率 | 20.3% | 66.3% |
| 营业利润率 | 2.9% | -14.8% |
| 净利率 | -4.2% | -12.8% |
| 营收同比 | -8.5% | 6.7% |
| 净利润同比 | -333.7% | -240.9% |
| 每股收益（稀释后） | $-0.08 | $-0.06 |
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CTOSSAIL
| Q1 26 | $422.2M | — | ||
| Q4 25 | $387.3M | $281.9M | ||
| Q3 25 | $359.9M | $264.4M | ||
| Q2 25 | $392.2M | $230.5M | ||
| Q1 25 | $307.1M | $240.1M | ||
| Q4 24 | $398.3M | — | ||
| Q3 24 | $337.5M | $198.6M | ||
| Q2 24 | $320.6M | $187.7M |
净利润CTOSSAIL
| Q1 26 | $-17.8M | — | ||
| Q4 25 | $20.9M | $-36.0M | ||
| Q3 25 | $-5.8M | $-10.6M | ||
| Q2 25 | $-28.4M | $-187.3M | ||
| Q1 25 | $-17.8M | $-80.1M | ||
| Q4 24 | $27.6M | — | ||
| Q3 24 | $-17.4M | $-87.1M | ||
| Q2 24 | $-24.5M | $-89.2M |
毛利率CTOSSAIL
| Q1 26 | 20.3% | — | ||
| Q4 25 | 31.8% | 66.3% | ||
| Q3 25 | 28.0% | 67.3% | ||
| Q2 25 | 26.1% | 55.4% | ||
| Q1 25 | 27.9% | 66.5% | ||
| Q4 24 | 29.7% | — | ||
| Q3 24 | 27.2% | 62.1% | ||
| Q2 24 | 27.8% | 61.5% |
营业利润率CTOSSAIL
| Q1 26 | 2.9% | — | ||
| Q4 25 | 13.4% | -14.8% | ||
| Q3 25 | 9.1% | -15.4% | ||
| Q2 25 | 7.1% | -80.3% | ||
| Q1 25 | 4.0% | -12.6% | ||
| Q4 24 | 16.9% | — | ||
| Q3 24 | 6.8% | -33.2% | ||
| Q2 24 | 5.5% | -36.3% |
净利率CTOSSAIL
| Q1 26 | -4.2% | — | ||
| Q4 25 | 5.4% | -12.8% | ||
| Q3 25 | -1.6% | -4.0% | ||
| Q2 25 | -7.2% | -81.3% | ||
| Q1 25 | -5.8% | -33.4% | ||
| Q4 24 | 6.9% | — | ||
| Q3 24 | -5.2% | -43.9% | ||
| Q2 24 | -7.6% | -47.5% |
每股收益（稀释后）CTOSSAIL
| Q1 26 | $-0.08 | — | ||
| Q4 25 | $0.10 | $-0.06 | ||
| Q3 25 | $-0.03 | $-0.02 | ||
| Q2 25 | $-0.13 | $-0.42 | ||
| Q1 25 | $-0.08 | $-6.50 | ||
| Q4 24 | $0.11 | — | ||
| Q3 24 | $-0.07 | $-2.97 | ||
| Q2 24 | $-0.10 | $-0.77 |
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 | $298.1M |
| 总债务越低越好 | $25.9M | $0 |
| 股东权益账面价值 | $809.1M | $6.8B |
| 总资产 | $3.4B | $7.5B |
| 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CTOSSAIL
| Q1 26 | $6.3M | — | ||
| Q4 25 | $6.3M | $298.1M | ||
| Q3 25 | $13.1M | $271.1M | ||
| Q2 25 | $5.3M | $228.1M | ||
| Q1 25 | $5.4M | $121.3M | ||
| Q4 24 | $3.8M | — | ||
| Q3 24 | $8.4M | $89.7M | ||
| Q2 24 | $8.1M | $146.8M |
总债务CTOSSAIL
| Q1 26 | $25.9M | — | ||
| Q4 25 | $1.6B | $0 | ||
| Q3 25 | $1.6B | $0 | ||
| Q2 25 | $1.6B | $0 | ||
| Q1 25 | $1.6B | $1.0B | ||
| Q4 24 | $1.5B | — | ||
| Q3 24 | $1.6B | — | ||
| Q2 24 | $1.5B | — |
股东权益CTOSSAIL
| Q1 26 | $809.1M | — | ||
| Q4 25 | $809.1M | $6.8B | ||
| Q3 25 | $784.7M | $6.8B | ||
| Q2 25 | $790.1M | $6.8B | ||
| Q1 25 | $813.4M | $-5.6B | ||
| Q4 24 | $861.3M | — | ||
| Q3 24 | $837.5M | $-701.3M | ||
| Q2 24 | $856.7M | $-622.5M |
总资产CTOSSAIL
| Q1 26 | $3.4B | — | ||
| Q4 25 | $3.4B | $7.5B | ||
| Q3 25 | $3.5B | $7.4B | ||
| Q2 25 | $3.6B | $7.4B | ||
| Q1 25 | $3.5B | $7.4B | ||
| Q4 24 | $3.5B | — | ||
| Q3 24 | $3.6B | — | ||
| Q2 24 | $3.5B | — |
负债/权益比CTOSSAIL
| 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× | — | ||
| 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 | — | $53.6M |
| 自由现金流经营现金流 - 资本支出 | — | $52.5M |
| 自由现金流率自由现金流/营收 | — | 18.6% |
| 资本支出强度资本支出/营收 | — | 0.4% |
| 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 | — | — |
8季度趋势，按日历期对齐
经营现金流CTOSSAIL
| Q1 26 | — | — | ||
| Q4 25 | $47.3M | $53.6M | ||
| Q3 25 | $81.5M | $49.9M | ||
| Q2 25 | $125.7M | $-96.8M | ||
| Q1 25 | $55.6M | — | ||
| Q4 24 | $82.1M | — | ||
| Q3 24 | $16.5M | — | ||
| Q2 24 | $37.8M | $-55.4M |
自由现金流CTOSSAIL
| Q1 26 | — | — | ||
| Q4 25 | — | $52.5M | ||
| Q3 25 | — | $49.0M | ||
| Q2 25 | — | $-99.0M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | $-56.0M |
自由现金流率CTOSSAIL
| Q1 26 | — | — | ||
| Q4 25 | — | 18.6% | ||
| Q3 25 | — | 18.5% | ||
| Q2 25 | — | -43.0% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | -29.8% |
资本支出强度CTOSSAIL
| Q1 26 | — | — | ||
| Q4 25 | — | 0.4% | ||
| Q3 25 | — | 0.4% | ||
| Q2 25 | — | 1.0% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 0.3% |
现金转化率CTOSSAIL
| Q1 26 | — | — | ||
| Q4 25 | 2.27× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 2.98× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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% |
SAIL
| Software As A Service Saa S | $156.0M | 55% |
| Term Subscriptions Services | $65.1M | 23% |
| Maintenance | $38.0M | 13% |
| Other | $15.7M | 6% |
| Other Subscription Services | $7.1M | 3% |
