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e.l.f. Beauty, Inc.（ELF）与化石集团（FOSL）财务数据对比。点击上方公司名可切换其他公司
e.l.f. Beauty, Inc.的季度营收约是化石集团的1.8倍（$489.5M vs $270.2M），e.l.f. Beauty, Inc.净利率更高（8.0% vs -14.8%，领先22.9%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs -21.1%），e.l.f. Beauty, Inc.自由现金流更多（$52.8M vs $-22.5M）
e.l.f. Beauty是美国知名彩妆品牌，2004年创立，总部位于加利福尼亚州奥克兰。品牌产品线丰富，涵盖沐浴护肤产品、矿物彩妆、专业美妆工具、眼线笔、口红、腮红、睫毛膏等多个品类，产品销往全球18个国家，入驻Target、沃尔玛等主流零售渠道，过半营收来自品牌官网。
化石集团是1984年成立的美国时尚设计制造企业，总部位于得克萨斯州理查森。集团旗下拥有Fossil、Relic、Michele Watch、Skagen、Zodiac Watches等多个品牌，同时也为宝马、彪马、阿玛尼、迈克高仕、DKNY等多个知名品牌代工生产授权配饰。
ELF vs FOSL — 直观对比
营收规模更大
ELF
是对方的1.8倍
$270.2M
营收增速更快
ELF
高出58.8%
-21.1%
净利率更高
ELF
高出22.9%
-14.8%
自由现金流更多
ELF
多$75.3M
$-22.5M
损益表 — Q3 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $270.2M |
| 净利润 | $39.4M | $-40.0M |
| 毛利率 | 71.0% | 49.0% |
| 营业利润率 | 13.8% | -8.0% |
| 净利率 | 8.0% | -14.8% |
| 营收同比 | 37.8% | -21.1% |
| 净利润同比 | 128.1% | -257.8% |
| 每股收益（稀释后） | $0.65 | $-0.76 |
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ELFFOSL
| Q4 25 | $489.5M | $270.2M | ||
| Q3 25 | $343.9M | $220.4M | ||
| Q2 25 | $353.7M | $233.3M | ||
| Q4 24 | — | $342.3M | ||
| Q3 24 | — | $287.8M | ||
| Q2 24 | — | $260.0M | ||
| Q1 24 | — | $254.9M | ||
| Q3 23 | — | $344.1M |
净利润ELFFOSL
| Q4 25 | $39.4M | $-40.0M | ||
| Q3 25 | $3.0M | $-2.1M | ||
| Q2 25 | $33.3M | $-17.9M | ||
| Q4 24 | — | $-11.2M | ||
| Q3 24 | — | $-31.9M | ||
| Q2 24 | — | $-38.8M | ||
| Q1 24 | — | $-24.3M | ||
| Q3 23 | — | $-60.8M |
毛利率ELFFOSL
| Q4 25 | 71.0% | 49.0% | ||
| Q3 25 | 69.4% | 57.5% | ||
| Q2 25 | 69.1% | 61.3% | ||
| Q4 24 | — | 53.9% | ||
| Q3 24 | — | 49.4% | ||
| Q2 24 | — | 52.6% | ||
| Q1 24 | — | 52.4% | ||
| Q3 23 | — | 47.0% |
营业利润率ELFFOSL
| Q4 25 | 13.8% | -8.0% | ||
| Q3 25 | 2.2% | 3.9% | ||
| Q2 25 | 13.8% | -2.9% | ||
| Q4 24 | — | -4.8% | ||
| Q3 24 | — | -8.5% | ||
| Q2 24 | — | -13.1% | ||
| Q1 24 | — | -11.5% | ||
| Q3 23 | — | -13.5% |
净利率ELFFOSL
| Q4 25 | 8.0% | -14.8% | ||
| Q3 25 | 0.9% | -1.0% | ||
| Q2 25 | 9.4% | -7.7% | ||
| Q4 24 | — | -3.3% | ||
| Q3 24 | — | -11.1% | ||
| Q2 24 | — | -14.9% | ||
| Q1 24 | — | -9.5% | ||
| Q3 23 | — | -17.7% |
每股收益（稀释后）ELFFOSL
| Q4 25 | $0.65 | $-0.76 | ||
| Q3 25 | $0.05 | $-0.04 | ||
| Q2 25 | $0.58 | $-0.33 | ||
| Q4 24 | — | $-0.15 | ||
| Q3 24 | — | $-0.60 | ||
| Q2 24 | — | $-0.73 | ||
| Q1 24 | — | $-0.46 | ||
| Q3 23 | — | $-1.16 |
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 | $196.8M | $79.2M |
| 总债务越低越好 | $816.7M | $169.1M |
| 股东权益账面价值 | $1.2B | $112.6M |
| 总资产 | $2.3B | $701.0M |
| 负债/权益比越低杠杆越低 | 0.70× | 1.50× |
8季度趋势，按日历期对齐
现金及短期投资ELFFOSL
| Q4 25 | $196.8M | $79.2M | ||
| Q3 25 | $194.4M | $109.9M | ||
| Q2 25 | $170.0M | $78.3M | ||
| Q4 24 | — | $123.6M | ||
| Q3 24 | — | $106.3M | ||
| Q2 24 | — | $104.9M | ||
| Q1 24 | — | $112.9M | ||
| Q3 23 | — | $116.1M |
总债务ELFFOSL
| Q4 25 | $816.7M | $169.1M | ||
| Q3 25 | $831.6M | $165.6M | ||
| Q2 25 | $256.7M | $167.2M | ||
| Q4 24 | — | $162.7M | ||
| Q3 24 | — | $173.4M | ||
| Q2 24 | — | $156.5M | ||
| Q1 24 | — | $202.9M | ||
| Q3 23 | — | $255.9M |
股东权益ELFFOSL
| Q4 25 | $1.2B | $112.6M | ||
| Q3 25 | $1.1B | $150.3M | ||
| Q2 25 | $804.9M | $140.6M | ||
| Q4 24 | — | $148.7M | ||
| Q3 24 | — | $164.4M | ||
| Q2 24 | — | $189.6M | ||
| Q1 24 | — | $229.1M | ||
| Q3 23 | — | $281.1M |
总资产ELFFOSL
| Q4 25 | $2.3B | $701.0M | ||
| Q3 25 | $2.3B | $704.5M | ||
| Q2 25 | $1.3B | $686.0M | ||
| Q4 24 | — | $763.6M | ||
| Q3 24 | — | $812.4M | ||
| Q2 24 | — | $785.7M | ||
| Q1 24 | — | $891.0M | ||
| Q3 23 | — | $1.1B |
负债/权益比ELFFOSL
| Q4 25 | 0.70× | 1.50× | ||
| Q3 25 | 0.73× | 1.10× | ||
| Q2 25 | 0.32× | 1.19× | ||
| Q4 24 | — | 1.09× | ||
| Q3 24 | — | 1.06× | ||
| Q2 24 | — | 0.83× | ||
| Q1 24 | — | 0.89× | ||
| Q3 23 | — | 0.91× |
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 | $59.4M | $-22.2M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $-22.5M |
| 自由现金流率自由现金流/营收 | 10.8% | -8.3% |
| 资本支出强度资本支出/营收 | 1.4% | 0.1% |
| 现金转化率经营现金流/净利润 | 1.51× | — |
| 过去12个月自由现金流最近4个季度 | — | $-46.0M |
8季度趋势，按日历期对齐
经营现金流ELFFOSL
| Q4 25 | $59.4M | $-22.2M | ||
| Q3 25 | $23.4M | $9.4M | ||
| Q2 25 | $27.2M | $-60.4M | ||
| Q4 24 | — | $30.5M | ||
| Q3 24 | — | $-22.8M | ||
| Q2 24 | — | $38.4M | ||
| Q1 24 | — | $622.0K | ||
| Q3 23 | — | $-22.1M |
自由现金流ELFFOSL
| Q4 25 | $52.8M | $-22.5M | ||
| Q3 25 | $16.6M | $8.6M | ||
| Q2 25 | $20.1M | $-60.6M | ||
| Q4 24 | — | $28.5M | ||
| Q3 24 | — | $-24.1M | ||
| Q2 24 | — | $36.6M | ||
| Q1 24 | — | $-1.1M | ||
| Q3 23 | — | $-26.7M |
自由现金流率ELFFOSL
| Q4 25 | 10.8% | -8.3% | ||
| Q3 25 | 4.8% | 3.9% | ||
| Q2 25 | 5.7% | -26.0% | ||
| Q4 24 | — | 8.3% | ||
| Q3 24 | — | -8.4% | ||
| Q2 24 | — | 14.1% | ||
| Q1 24 | — | -0.4% | ||
| Q3 23 | — | -7.7% |
资本支出强度ELFFOSL
| Q4 25 | 1.4% | 0.1% | ||
| Q3 25 | 2.0% | 0.4% | ||
| Q2 25 | 2.0% | 0.1% | ||
| Q4 24 | — | 0.6% | ||
| Q3 24 | — | 0.4% | ||
| Q2 24 | — | 0.7% | ||
| Q1 24 | — | 0.7% | ||
| Q3 23 | — | 1.3% |
现金转化率ELFFOSL
| Q4 25 | 1.51× | — | ||
| Q3 25 | 7.82× | — | ||
| Q2 25 | 0.82× | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — | ||
| Q3 23 | — | — |
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
ELF
暂无分部数据
FOSL
| Transferred At Point In Time | $109.7M | 41% |
| Traditional Watches | $91.3M | 34% |
| Other | $50.8M | 19% |
| Leathers | $9.5M | 4% |
| Jewelry | $4.0M | 1% |
| Smartwatches | $3.3M | 1% |
| Products Other | $1.6M | 1% |
