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Custom Truck One Source, Inc.（CTOS）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是Custom Truck One Source, Inc.的1.1倍（$461.6M vs $422.2M），BOSTON BEER CO INC同比增速更快（-4.1% vs -8.5%），过去两年Custom Truck One Source, Inc.的营收复合增速更高（14.8% vs -10.7%）
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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
CTOS vs SAM — 直观对比
营收规模更大
SAM
是对方的1.1倍
$422.2M
营收增速更快
SAM
高出4.4%
-8.5%
两年增速更快
CTOS
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $422.2M | $461.6M |
| 净利润 | $-17.8M | — |
| 毛利率 | 20.3% | 46.4% |
| 营业利润率 | 2.9% | 12.4% |
| 净利率 | -4.2% | — |
| 营收同比 | -8.5% | -4.1% |
| 净利润同比 | -333.7% | — |
| 每股收益（稀释后） | $-0.08 | $2.16 |
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CTOSSAM
| Q1 26 | $422.2M | $461.6M | ||
| Q4 25 | $387.3M | $385.7M | ||
| Q3 25 | $359.9M | $537.5M | ||
| Q2 25 | $392.2M | $587.9M | ||
| Q1 25 | $307.1M | $453.9M | ||
| Q4 24 | $398.3M | $402.3M | ||
| Q3 24 | $337.5M | $605.5M | ||
| Q2 24 | $320.6M | $579.1M |
净利润CTOSSAM
| Q1 26 | $-17.8M | — | ||
| Q4 25 | $20.9M | $-22.5M | ||
| Q3 25 | $-5.8M | $46.2M | ||
| Q2 25 | $-28.4M | $60.4M | ||
| Q1 25 | $-17.8M | $24.4M | ||
| Q4 24 | $27.6M | $-38.8M | ||
| Q3 24 | $-17.4M | $33.5M | ||
| Q2 24 | $-24.5M | $52.3M |
毛利率CTOSSAM
| Q1 26 | 20.3% | 46.4% | ||
| Q4 25 | 31.8% | 43.5% | ||
| Q3 25 | 28.0% | 50.8% | ||
| Q2 25 | 26.1% | 49.8% | ||
| Q1 25 | 27.9% | 48.3% | ||
| Q4 24 | 29.7% | 39.9% | ||
| Q3 24 | 27.2% | 46.3% | ||
| Q2 24 | 27.8% | 46.0% |
营业利润率CTOSSAM
| Q1 26 | 2.9% | 12.4% | ||
| Q4 25 | 13.4% | -8.6% | ||
| Q3 25 | 9.1% | 11.5% | ||
| Q2 25 | 7.1% | 14.0% | ||
| Q1 25 | 4.0% | 7.4% | ||
| Q4 24 | 16.9% | -13.9% | ||
| Q3 24 | 6.8% | 7.6% | ||
| Q2 24 | 5.5% | 12.2% |
净利率CTOSSAM
| Q1 26 | -4.2% | — | ||
| Q4 25 | 5.4% | -5.8% | ||
| Q3 25 | -1.6% | 8.6% | ||
| Q2 25 | -7.2% | 10.3% | ||
| Q1 25 | -5.8% | 5.4% | ||
| Q4 24 | 6.9% | -9.6% | ||
| Q3 24 | -5.2% | 5.5% | ||
| Q2 24 | -7.6% | 9.0% |
每股收益（稀释后）CTOSSAM
| Q1 26 | $-0.08 | $2.16 | ||
| Q4 25 | $0.10 | $-1.97 | ||
| Q3 25 | $-0.03 | $4.25 | ||
| Q2 25 | $-0.13 | $5.45 | ||
| Q1 25 | $-0.08 | $2.16 | ||
| Q4 24 | $0.11 | $-3.23 | ||
| Q3 24 | $-0.07 | $2.86 | ||
| Q2 24 | $-0.10 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $25.9M | — |
| 股东权益账面价值 | $809.1M | $682.6M |
| 总资产 | $3.4B | $1.2B |
| 负债/权益比越低杠杆越低 | 0.03× | — |
8季度趋势，按日历期对齐
现金及短期投资CTOSSAM
| Q1 26 | $6.3M | $164.1M | ||
| Q4 25 | $6.3M | $223.4M | ||
| Q3 25 | $13.1M | $250.5M | ||
| Q2 25 | $5.3M | $212.4M | ||
| Q1 25 | $5.4M | $152.5M | ||
| Q4 24 | $3.8M | $211.8M | ||
| Q3 24 | $8.4M | $255.6M | ||
| Q2 24 | $8.1M | $219.3M |
总债务CTOSSAM
| Q1 26 | $25.9M | — | ||
| 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CTOSSAM
| Q1 26 | $809.1M | $682.6M | ||
| Q4 25 | $809.1M | $846.3M | ||
| Q3 25 | $784.7M | $911.0M | ||
| Q2 25 | $790.1M | $912.3M | ||
| Q1 25 | $813.4M | $897.0M | ||
| Q4 24 | $861.3M | $916.2M | ||
| Q3 24 | $837.5M | $1.0B | ||
| Q2 24 | $856.7M | $1.0B |
总资产CTOSSAM
| Q1 26 | $3.4B | $1.2B | ||
| Q4 25 | $3.4B | $1.2B | ||
| Q3 25 | $3.5B | $1.2B | ||
| Q2 25 | $3.6B | $1.3B | ||
| Q1 25 | $3.5B | $1.2B | ||
| Q4 24 | $3.5B | $1.3B | ||
| Q3 24 | $3.6B | $1.4B | ||
| Q2 24 | $3.5B | $1.4B |
负债/权益比CTOSSAM
| Q1 26 | 0.03× | — | ||
| 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× | — |
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% |
SAM
暂无分部数据
