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Deckers Brands（DECK）与伊士曼化工（EMN）财务数据对比。点击上方公司名可切换其他公司
伊士曼化工的季度营收约是Deckers Brands的1.0倍（$2.0B vs $2.0B），Deckers Brands净利率更高（24.6% vs 5.3%，领先19.3%），Deckers Brands同比增速更快（7.1% vs -13.8%），过去两年Deckers Brands的营收复合增速更高（42.8% vs -8.6%）
Deckers Brands是1973年成立的美国鞋履设计与分销企业，总部位于加利福尼亚州戈利塔，由道格·奥托与卡尔·F·洛普克共同创立。公司旗下拥有UGG、Teva、Hoka等全球知名鞋履品牌，产品覆盖休闲、户外等多个领域，销往世界多地。
伊士曼化工是总部位于美国田纳西州金斯波特的全球特种材料企业，前身为柯达子公司，1920年成立，1994年独立运营。公司在全球拥有36个生产基地、约1.4万名员工，生产各类先进材料、化学品和纤维产品，广泛应用于日常生活领域，2023年销售额约92.1亿美元。
DECK vs EMN — 直观对比
营收规模更大
EMN
是对方的1.0倍
$2.0B
营收增速更快
DECK
高出21.0%
-13.8%
净利率更高
DECK
高出19.3%
5.3%
两年增速更快
DECK
近两年复合增速
-8.6%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.0B | $2.0B |
| 净利润 | $481.1M | $105.0M |
| 毛利率 | 59.8% | 17.1% |
| 营业利润率 | 31.4% | — |
| 净利率 | 24.6% | 5.3% |
| 营收同比 | 7.1% | -13.8% |
| 净利润同比 | 5.3% | -42.3% |
| 每股收益（稀释后） | $3.33 | $0.93 |
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DECKEMN
| Q1 26 | — | $2.0B | ||
| Q4 25 | $2.0B | $2.0B | ||
| Q3 25 | $1.4B | $2.2B | ||
| Q2 25 | $964.5M | $2.3B | ||
| Q1 25 | $1.0B | $2.3B | ||
| Q4 24 | $1.8B | $2.2B | ||
| Q3 24 | $1.3B | $2.5B | ||
| Q2 24 | $825.3M | $2.4B |
净利润DECKEMN
| Q1 26 | — | $105.0M | ||
| Q4 25 | $481.1M | $105.0M | ||
| Q3 25 | $268.2M | $47.0M | ||
| Q2 25 | $139.2M | $140.0M | ||
| Q1 25 | $151.4M | $182.0M | ||
| Q4 24 | $456.7M | $330.0M | ||
| Q3 24 | $242.3M | $180.0M | ||
| Q2 24 | $115.6M | $230.0M |
毛利率DECKEMN
| Q1 26 | — | 17.1% | ||
| Q4 25 | 59.8% | 17.1% | ||
| Q3 25 | 56.2% | 19.7% | ||
| Q2 25 | 55.8% | 22.1% | ||
| Q1 25 | 56.7% | 24.8% | ||
| Q4 24 | 60.3% | 24.7% | ||
| Q3 24 | 55.9% | 24.6% | ||
| Q2 24 | 56.9% | 25.3% |
营业利润率DECKEMN
| Q1 26 | — | — | ||
| Q4 25 | 31.4% | 0.6% | ||
| Q3 25 | 22.8% | 6.1% | ||
| Q2 25 | 17.1% | 7.4% | ||
| Q1 25 | 17.0% | 11.0% | ||
| Q4 24 | 31.0% | 13.2% | ||
| Q3 24 | 23.3% | 11.4% | ||
| Q2 24 | 16.1% | 12.1% |
净利率DECKEMN
| Q1 26 | — | 5.3% | ||
| Q4 25 | 24.6% | 5.3% | ||
| Q3 25 | 18.7% | 2.1% | ||
| Q2 25 | 14.4% | 6.1% | ||
| Q1 25 | 14.8% | 7.9% | ||
| Q4 24 | 25.0% | 14.7% | ||
| Q3 24 | 18.5% | 7.3% | ||
| Q2 24 | 14.0% | 9.7% |
每股收益（稀释后）DECKEMN
| Q1 26 | — | $0.93 | ||
| Q4 25 | $3.33 | $0.93 | ||
| Q3 25 | $1.82 | $0.40 | ||
| Q2 25 | $0.93 | $1.20 | ||
| Q1 25 | $-2.78 | $1.57 | ||
| Q4 24 | $3.00 | $2.81 | ||
| Q3 24 | $1.59 | $1.53 | ||
| Q2 24 | $4.52 | $1.94 |
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 | $2.1B | $566.0M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $2.6B | $6.0B |
| 总资产 | $4.1B | $14.9B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资DECKEMN
| Q1 26 | — | $566.0M | ||
| Q4 25 | $2.1B | $566.0M | ||
| Q3 25 | $1.4B | — | ||
| Q2 25 | $1.7B | — | ||
| Q1 25 | $1.9B | — | ||
| Q4 24 | $2.2B | $837.0M | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.4B | — |
股东权益DECKEMN
| Q1 26 | — | $6.0B | ||
| Q4 25 | $2.6B | $6.0B | ||
| Q3 25 | $2.5B | $5.8B | ||
| Q2 25 | $2.5B | $5.8B | ||
| Q1 25 | $2.5B | $5.9B | ||
| Q4 24 | $2.6B | $5.8B | ||
| Q3 24 | $2.2B | $5.7B | ||
| Q2 24 | $2.1B | $5.6B |
总资产DECKEMN
| Q1 26 | — | $14.9B | ||
| Q4 25 | $4.1B | $14.9B | ||
| Q3 25 | $3.8B | $15.0B | ||
| Q2 25 | $3.8B | $15.2B | ||
| Q1 25 | $3.6B | $15.0B | ||
| Q4 24 | $4.0B | $15.2B | ||
| Q3 24 | $3.4B | $15.1B | ||
| Q2 24 | $3.3B | $14.9B |
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 | $1.0B | — |
| 自由现金流经营现金流 - 资本支出 | $1.0B | — |
| 自由现金流率自由现金流/营收 | 52.1% | — |
| 资本支出强度资本支出/营收 | 1.1% | — |
| 现金转化率经营现金流/净利润 | 2.17× | — |
| 过去12个月自由现金流最近4个季度 | $929.1M | — |
8季度趋势，按日历期对齐
经营现金流DECKEMN
| Q1 26 | — | — | ||
| Q4 25 | $1.0B | $502.0M | ||
| Q3 25 | $8.1M | $402.0M | ||
| Q2 25 | $36.1M | $233.0M | ||
| Q1 25 | $-73.0M | $-167.0M | ||
| Q4 24 | $1.1B | $540.0M | ||
| Q3 24 | $-90.5M | $396.0M | ||
| Q2 24 | $112.7M | $367.0M |
自由现金流DECKEMN
| Q1 26 | — | — | ||
| Q4 25 | $1.0B | $390.0M | ||
| Q3 25 | $-13.9M | $265.0M | ||
| Q2 25 | $12.2M | $83.0M | ||
| Q1 25 | $-89.4M | $-314.0M | ||
| Q4 24 | $1.1B | $361.0M | ||
| Q3 24 | $-113.4M | $276.0M | ||
| Q2 24 | $90.1M | $252.0M |
自由现金流率DECKEMN
| Q1 26 | — | — | ||
| Q4 25 | 52.1% | 19.8% | ||
| Q3 25 | -1.0% | 12.0% | ||
| Q2 25 | 1.3% | 3.6% | ||
| Q1 25 | -8.8% | -13.7% | ||
| Q4 24 | 58.6% | 16.1% | ||
| Q3 24 | -8.6% | 11.2% | ||
| Q2 24 | 10.9% | 10.7% |
资本支出强度DECKEMN
| Q1 26 | — | — | ||
| Q4 25 | 1.1% | 5.7% | ||
| Q3 25 | 1.5% | 6.2% | ||
| Q2 25 | 2.5% | 6.6% | ||
| Q1 25 | 1.6% | 6.4% | ||
| Q4 24 | 1.3% | 8.0% | ||
| Q3 24 | 1.7% | 4.9% | ||
| Q2 24 | 2.7% | 4.9% |
现金转化率DECKEMN
| Q1 26 | — | — | ||
| Q4 25 | 2.17× | 4.78× | ||
| Q3 25 | 0.03× | 8.55× | ||
| Q2 25 | 0.26× | 1.66× | ||
| Q1 25 | -0.48× | -0.92× | ||
| Q4 24 | 2.40× | 1.64× | ||
| Q3 24 | -0.37× | 2.20× | ||
| Q2 24 | 0.97× | 1.60× |
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
DECK
| UGG Brand Segment | $1.3B | 67% |
| Hoka Brand Segment | $628.9M | 32% |
| Other Brands Segment | $23.2M | 1% |
EMN
暂无分部数据
