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AMCON DISTRIBUTING CO（DIT）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
AMCON DISTRIBUTING CO的季度营收约是BOSTON BEER CO INC的1.6倍（$730.1M vs $461.6M），AMCON DISTRIBUTING CO同比增速更快（2.6% vs -4.1%），过去两年AMCON DISTRIBUTING CO的营收复合增速更高（10.1% vs -10.7%）
AMCON Distributing Co是一家总部位于美国的消费品分销企业，主营食品、饮料、美妆个护、烟草及日用百货的分销业务，主要服务美国本土的独立便利店、食品零售商、药店及其他小型零售网点。
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。
DIT vs SAM — 直观对比
营收规模更大
DIT
是对方的1.6倍
$461.6M
营收增速更快
DIT
高出6.8%
-4.1%
两年增速更快
DIT
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $730.1M | $461.6M |
| 净利润 | $793.0K | — |
| 毛利率 | 6.6% | 46.4% |
| 营业利润率 | 0.5% | 12.4% |
| 净利率 | 0.1% | — |
| 营收同比 | 2.6% | -4.1% |
| 净利润同比 | 127.6% | — |
| 每股收益（稀释后） | $1.28 | $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DITSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $730.1M | $385.7M | ||
| Q3 25 | $746.3M | $537.5M | ||
| Q2 25 | $739.6M | $587.9M | ||
| Q1 25 | $619.5M | $453.9M | ||
| Q4 24 | $711.3M | $402.3M | ||
| Q3 24 | $746.3M | $605.5M | ||
| Q2 24 | $717.9M | $579.1M |
净利润DITSAM
| Q1 26 | — | — | ||
| Q4 25 | $793.0K | $-22.5M | ||
| Q3 25 | $491.7K | $46.2M | ||
| Q2 25 | $1.3M | $60.4M | ||
| Q1 25 | $-1.6M | $24.4M | ||
| Q4 24 | $348.4K | $-38.8M | ||
| Q3 24 | $1.2M | $33.5M | ||
| Q2 24 | $1.5M | $52.3M |
毛利率DITSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 6.6% | 43.5% | ||
| Q3 25 | 6.5% | 50.8% | ||
| Q2 25 | 6.7% | 49.8% | ||
| Q1 25 | 6.9% | 48.3% | ||
| Q4 24 | 6.6% | 39.9% | ||
| Q3 24 | 6.5% | 46.3% | ||
| Q2 24 | 6.7% | 46.0% |
营业利润率DITSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 0.5% | -8.6% | ||
| Q3 25 | 0.5% | 11.5% | ||
| Q2 25 | 0.7% | 14.0% | ||
| Q1 25 | 0.1% | 7.4% | ||
| Q4 24 | 0.5% | -13.9% | ||
| Q3 24 | 0.7% | 7.6% | ||
| Q2 24 | 0.8% | 12.2% |
净利率DITSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.1% | -5.8% | ||
| Q3 25 | 0.1% | 8.6% | ||
| Q2 25 | 0.2% | 10.3% | ||
| Q1 25 | -0.3% | 5.4% | ||
| Q4 24 | 0.0% | -9.6% | ||
| Q3 24 | 0.2% | 5.5% | ||
| Q2 24 | 0.2% | 9.0% |
每股收益（稀释后）DITSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $1.28 | $-1.97 | ||
| Q3 25 | $0.80 | $4.25 | ||
| Q2 25 | $2.13 | $5.45 | ||
| Q1 25 | $-2.58 | $2.16 | ||
| Q4 24 | $0.57 | $-3.23 | ||
| Q3 24 | $2.02 | $2.86 | ||
| Q2 24 | $2.46 | $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 | — | $164.1M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $114.1M | $682.6M |
| 总资产 | $378.7M | $1.2B |
| 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DITSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | — | $223.4M | ||
| Q3 25 | — | $250.5M | ||
| Q2 25 | — | $212.4M | ||
| Q1 25 | — | $152.5M | ||
| Q4 24 | — | $211.8M | ||
| Q3 24 | — | $255.6M | ||
| Q2 24 | — | $219.3M |
总债务DITSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | $16.5M | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | $21.8M | — | ||
| Q2 24 | $23.3M | — |
股东权益DITSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $114.1M | $846.3M | ||
| Q3 25 | $113.1M | $911.0M | ||
| Q2 25 | $113.2M | $912.3M | ||
| Q1 25 | $111.4M | $897.0M | ||
| Q4 24 | $112.4M | $916.2M | ||
| Q3 24 | $111.7M | $1.0B | ||
| Q2 24 | $110.0M | $1.0B |
总资产DITSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $378.7M | $1.2B | ||
| Q3 25 | $391.1M | $1.2B | ||
| Q2 25 | $393.9M | $1.3B | ||
| Q1 25 | $392.0M | $1.2B | ||
| Q4 24 | $404.7M | $1.3B | ||
| Q3 24 | $374.1M | $1.4B | ||
| Q2 24 | $400.6M | $1.4B |
负债/权益比DITSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 0.15× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 0.19× | — | ||
| Q2 24 | 0.21× | — |
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 | $-11.7M | — |
| 自由现金流经营现金流 - 资本支出 | $-12.4M | — |
| 自由现金流率自由现金流/营收 | -1.7% | — |
| 资本支出强度资本支出/营收 | 0.1% | — |
| 现金转化率经营现金流/净利润 | -14.75× | — |
| 过去12个月自由现金流最近4个季度 | $40.6M | — |
8季度趋势，按日历期对齐
经营现金流DITSAM
| Q1 26 | — | — | ||
| Q4 25 | $-11.7M | $39.9M | ||
| Q3 25 | $31.1M | $101.8M | ||
| Q2 25 | $-7.0M | $126.5M | ||
| Q1 25 | $34.4M | $1.9M | ||
| Q4 24 | $-39.9M | $41.9M | ||
| Q3 24 | $41.0M | $115.9M | ||
| Q2 24 | $-26.9M | $96.0M |
自由现金流DITSAM
| Q1 26 | — | — | ||
| Q4 25 | $-12.4M | $22.1M | ||
| Q3 25 | $30.4M | $89.2M | ||
| Q2 25 | $-8.8M | $112.2M | ||
| Q1 25 | $31.4M | $-8.0M | ||
| Q4 24 | $-43.3M | $18.4M | ||
| Q3 24 | $37.4M | $99.2M | ||
| Q2 24 | $-32.6M | $75.6M |
自由现金流率DITSAM
| Q1 26 | — | — | ||
| Q4 25 | -1.7% | 5.7% | ||
| Q3 25 | 4.1% | 16.6% | ||
| Q2 25 | -1.2% | 19.1% | ||
| Q1 25 | 5.1% | -1.8% | ||
| Q4 24 | -6.1% | 4.6% | ||
| Q3 24 | 5.0% | 16.4% | ||
| Q2 24 | -4.5% | 13.1% |
资本支出强度DITSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.1% | 4.6% | ||
| Q3 25 | 0.1% | 2.3% | ||
| Q2 25 | 0.2% | 2.4% | ||
| Q1 25 | 0.5% | 2.2% | ||
| Q4 24 | 0.5% | 5.8% | ||
| Q3 24 | 0.5% | 2.8% | ||
| Q2 24 | 0.8% | 3.5% |
现金转化率DITSAM
| Q1 26 | — | — | ||
| Q4 25 | -14.75× | — | ||
| Q3 25 | 63.32× | 2.21× | ||
| Q2 25 | -5.33× | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | -114.43× | — | ||
| Q3 24 | 33.16× | 3.46× | ||
| Q2 24 | -18.05× | 1.83× |
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
DIT
| Cigarettes | $446.5M | 61% |
| Tobacco | $143.7M | 20% |
| Tobacco Food Service And Other | $82.3M | 11% |
| Confectionery | $46.7M | 6% |
| Retail Segment | $10.8M | 1% |
SAM
暂无分部数据
