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雅诗兰黛（EL）与史密斯菲尔德食品（SFD）财务数据对比。点击上方公司名可切换其他公司
雅诗兰黛的季度营收约是史密斯菲尔德食品的1.1倍（$4.2B vs $3.8B），史密斯菲尔德食品净利率更高（6.6% vs 3.8%，领先2.7%），雅诗兰黛同比增速更快（5.6% vs 0.8%），过去两年史密斯菲尔德食品的营收复合增速更高（5.5% vs 3.6%）
雅诗兰黛是全球知名的高端美妆集团，由创始人雅诗·兰黛女士与丈夫约瑟夫·劳特共同创立。雅诗·兰黛女士也是唯一一位登上《时代》杂志1998年“20世纪20位最具影响力商业天才”榜单的女性，集团旗下拥有多个知名美妆、护肤、香氛品牌，业务覆盖全球众多国家和地区。
史密斯菲尔德食品是全球规模最大的生猪养殖与猪肉加工企业，1936年由卢特父子创立，总部位于美国弗吉尼亚州史密斯菲尔德，现隶属于香港企业。公司在美国自营超500个农场，还与2000余家独立农场合作养殖生猪，业务覆盖墨西哥、波兰、德国等多个海外市场。
EL vs SFD — 直观对比
营收规模更大
EL
是对方的1.1倍
$3.8B
营收增速更快
EL
高出4.9%
0.8%
净利率更高
SFD
高出2.7%
3.8%
两年增速更快
SFD
近两年复合增速
3.6%
损益表 — Q2 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $4.2B | $3.8B |
| 净利润 | $162.0M | $249.0M |
| 毛利率 | 76.5% | 13.4% |
| 营业利润率 | 9.5% | 8.8% |
| 净利率 | 3.8% | 6.6% |
| 营收同比 | 5.6% | 0.8% |
| 净利润同比 | 127.5% | 9.7% |
| 每股收益（稀释后） | $0.44 | — |
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ELSFD
| Q1 26 | — | $3.8B | ||
| Q4 25 | $4.2B | $4.2B | ||
| Q3 25 | $3.5B | $3.7B | ||
| Q2 25 | $3.4B | $3.8B | ||
| Q1 25 | $3.5B | $3.8B | ||
| Q4 24 | $4.0B | $4.0B | ||
| Q3 24 | $3.4B | $3.3B | ||
| Q2 24 | $3.9B | $3.4B |
净利润ELSFD
| Q1 26 | — | $249.0M | ||
| Q4 25 | $162.0M | $327.0M | ||
| Q3 25 | $47.0M | $248.0M | ||
| Q2 25 | $-546.0M | $188.0M | ||
| Q1 25 | $159.0M | $224.0M | ||
| Q4 24 | $-590.0M | $205.0M | ||
| Q3 24 | $-156.0M | $291.0M | ||
| Q2 24 | $-286.0M | $301.0M |
毛利率ELSFD
| Q1 26 | — | 13.4% | ||
| Q4 25 | 76.5% | 14.2% | ||
| Q3 25 | 73.4% | 12.8% | ||
| Q2 25 | 72.0% | 13.2% | ||
| Q1 25 | 75.0% | 13.5% | ||
| Q4 24 | 76.1% | 13.5% | ||
| Q3 24 | 72.4% | 14.3% | ||
| Q2 24 | 71.8% | 15.4% |
营业利润率ELSFD
| Q1 26 | — | 8.8% | ||
| Q4 25 | 9.5% | 9.5% | ||
| Q3 25 | 4.9% | 8.3% | ||
| Q2 25 | -11.4% | 6.9% | ||
| Q1 25 | 8.6% | 8.5% | ||
| Q4 24 | -14.5% | 8.5% | ||
| Q3 24 | -3.6% | 8.5% | ||
| Q2 24 | -6.0% | 9.8% |
净利率ELSFD
| Q1 26 | — | 6.6% | ||
| Q4 25 | 3.8% | 7.7% | ||
| Q3 25 | 1.4% | 6.6% | ||
| Q2 25 | -16.0% | 5.0% | ||
| Q1 25 | 4.5% | 5.9% | ||
| Q4 24 | -14.7% | 5.2% | ||
| Q3 24 | -4.6% | 8.7% | ||
| Q2 24 | -7.4% | 8.8% |
每股收益（稀释后）ELSFD
| Q1 26 | — | — | ||
| Q4 25 | $0.44 | $0.83 | ||
| Q3 25 | $0.13 | $0.63 | ||
| Q2 25 | $-1.52 | $0.48 | ||
| Q1 25 | $0.44 | $0.57 | ||
| Q4 24 | $-1.64 | $0.54 | ||
| Q3 24 | $-0.43 | $0.77 | ||
| Q2 24 | $-0.79 | $0.79 |
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 | — | $1.4B |
| 总债务越低越好 | $7.3B | — |
| 股东权益账面价值 | $4.0B | $6.9B |
| 总资产 | $19.6B | $12.0B |
| 负债/权益比越低杠杆越低 | 1.82× | — |
8季度趋势，按日历期对齐
现金及短期投资ELSFD
| Q1 26 | — | $1.4B | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
总债务ELSFD
| Q1 26 | — | — | ||
| Q4 25 | $7.3B | $2.0B | ||
| Q3 25 | $7.3B | $2.0B | ||
| Q2 25 | $7.3B | $2.0B | ||
| Q1 25 | $7.3B | $2.0B | ||
| Q4 24 | $7.3B | $2.0B | ||
| Q3 24 | $7.3B | — | ||
| Q2 24 | $7.3B | — |
股东权益ELSFD
| Q1 26 | — | $6.9B | ||
| Q4 25 | $4.0B | $6.8B | ||
| Q3 25 | $3.9B | $6.5B | ||
| Q2 25 | $3.9B | $6.3B | ||
| Q1 25 | $4.3B | $6.2B | ||
| Q4 24 | $4.2B | $5.8B | ||
| Q3 24 | $5.1B | — | ||
| Q2 24 | $5.3B | — |
总资产ELSFD
| Q1 26 | — | $12.0B | ||
| Q4 25 | $19.6B | $12.2B | ||
| Q3 25 | $19.3B | $11.5B | ||
| Q2 25 | $19.9B | $11.2B | ||
| Q1 25 | $19.9B | $11.1B | ||
| Q4 24 | $19.8B | $11.1B | ||
| Q3 24 | $21.3B | — | ||
| Q2 24 | $21.7B | — |
负债/权益比ELSFD
| Q1 26 | — | — | ||
| Q4 25 | 1.82× | 0.29× | ||
| Q3 25 | 1.88× | 0.31× | ||
| Q2 25 | 1.89× | 0.32× | ||
| Q1 25 | 1.68× | 0.32× | ||
| Q4 24 | 1.75× | 0.34× | ||
| Q3 24 | 1.44× | — | ||
| Q2 24 | 1.37× | — |
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 | $1.1B | — |
| 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 | 24.0% | — |
| 资本支出强度资本支出/营收 | 2.6% | 2.3% |
| 现金转化率经营现金流/净利润 | 6.94× | — |
| 过去12个月自由现金流最近4个季度 | $1.1B | — |
8季度趋势，按日历期对齐
经营现金流ELSFD
| Q1 26 | — | — | ||
| Q4 25 | $1.1B | $938.0M | ||
| Q3 25 | $-340.0M | $13.0M | ||
| Q2 25 | $601.0M | $274.0M | ||
| Q1 25 | $284.0M | $-166.0M | ||
| Q4 24 | $1.1B | — | ||
| Q3 24 | $-670.0M | — | ||
| Q2 24 | $889.0M | — |
自由现金流ELSFD
| Q1 26 | — | — | ||
| Q4 25 | $1.0B | $842.0M | ||
| Q3 25 | $-436.0M | $-75.0M | ||
| Q2 25 | $394.0M | $196.0M | ||
| Q1 25 | $162.0M | $-245.0M | ||
| Q4 24 | $925.0M | — | ||
| Q3 24 | $-811.0M | — | ||
| Q2 24 | $672.0M | — |
自由现金流率ELSFD
| Q1 26 | — | — | ||
| Q4 25 | 24.0% | 19.9% | ||
| Q3 25 | -12.5% | -2.0% | ||
| Q2 25 | 11.6% | 5.2% | ||
| Q1 25 | 4.6% | -6.5% | ||
| Q4 24 | 23.1% | — | ||
| Q3 24 | -24.1% | — | ||
| Q2 24 | 17.4% | — |
资本支出强度ELSFD
| Q1 26 | — | 2.3% | ||
| Q4 25 | 2.6% | 2.3% | ||
| Q3 25 | 2.8% | 2.3% | ||
| Q2 25 | 6.1% | 2.1% | ||
| Q1 25 | 3.4% | 2.1% | ||
| Q4 24 | 3.3% | 2.1% | ||
| Q3 24 | 4.2% | 2.8% | ||
| Q2 24 | 5.6% | 2.3% |
现金转化率ELSFD
| Q1 26 | — | — | ||
| Q4 25 | 6.94× | 2.87× | ||
| Q3 25 | -7.23× | 0.05× | ||
| Q2 25 | — | 1.46× | ||
| Q1 25 | 1.79× | -0.74× | ||
| Q4 24 | — | — | ||
| 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
EL
| Skin Care | $2.1B | 49% |
| Makeup | $1.2B | 28% |
| Fragrance | $812.0M | 19% |
| Hair Care | $168.0M | 4% |
| Other | $31.0M | 1% |
SFD
暂无分部数据
