vs
e.l.f. Beauty, Inc.（ELF）与First Watch Restaurant Group, Inc.（FWRG）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First Watch Restaurant Group, Inc.的1.5倍（$489.5M vs $316.4M），e.l.f. Beauty, Inc.同比增速更快（37.8% vs 20.2%），e.l.f. Beauty, Inc.自由现金流更多（$52.8M vs $-18.3M）
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。
该企业原信息存在公司混淆错误，实际First Watch Restaurant Group是美国餐饮集团，主打鲜制早餐、早午餐与午餐，在美国多个州运营自营与特许加盟餐厅，聚焦日间休闲餐饮市场，为消费者提供新鲜健康的美式餐食选择。
ELF vs FWRG — 直观对比
营收规模更大
ELF
是对方的1.5倍
$316.4M
营收增速更快
ELF
高出17.6%
20.2%
自由现金流更多
ELF
多$71.1M
$-18.3M
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $316.4M |
| 净利润 | $39.4M | — |
| 毛利率 | 71.0% | — |
| 营业利润率 | 13.8% | 2.9% |
| 净利率 | 8.0% | — |
| 营收同比 | 37.8% | 20.2% |
| 净利润同比 | 128.1% | — |
| 每股收益（稀释后） | $0.65 | $0.24 |
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ELFFWRG
| Q4 25 | $489.5M | $316.4M | ||
| Q3 25 | $343.9M | $316.0M | ||
| Q2 25 | $353.7M | $307.9M | ||
| Q1 25 | — | $282.2M | ||
| Q4 24 | — | $263.3M | ||
| Q3 24 | — | $251.6M | ||
| Q2 24 | — | $258.6M | ||
| Q1 24 | — | $242.4M |
净利润ELFFWRG
| Q4 25 | $39.4M | — | ||
| Q3 25 | $3.0M | $3.0M | ||
| Q2 25 | $33.3M | $2.1M | ||
| Q1 25 | — | $-829.0K | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $2.1M | ||
| Q2 24 | — | $8.9M | ||
| Q1 24 | — | $7.2M |
毛利率ELFFWRG
| Q4 25 | 71.0% | — | ||
| Q3 25 | 69.4% | — | ||
| Q2 25 | 69.1% | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
营业利润率ELFFWRG
| Q4 25 | 13.8% | 2.9% | ||
| Q3 25 | 2.2% | 3.2% | ||
| Q2 25 | 13.8% | 2.4% | ||
| Q1 25 | — | 0.4% | ||
| Q4 24 | — | 1.5% | ||
| Q3 24 | — | 2.5% | ||
| Q2 24 | — | 6.4% | ||
| Q1 24 | — | 5.1% |
净利率ELFFWRG
| Q4 25 | 8.0% | — | ||
| Q3 25 | 0.9% | 0.9% | ||
| Q2 25 | 9.4% | 0.7% | ||
| Q1 25 | — | -0.3% | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 0.8% | ||
| Q2 24 | — | 3.4% | ||
| Q1 24 | — | 3.0% |
每股收益（稀释后）ELFFWRG
| Q4 25 | $0.65 | $0.24 | ||
| Q3 25 | $0.05 | $0.05 | ||
| Q2 25 | $0.58 | $0.03 | ||
| Q1 25 | — | $-0.01 | ||
| Q4 24 | — | $0.01 | ||
| Q3 24 | — | $0.03 | ||
| Q2 24 | — | $0.14 | ||
| Q1 24 | — | $0.12 |
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 | $21.2M |
| 总债务越低越好 | $816.7M | $269.1M |
| 股东权益账面价值 | $1.2B | $626.3M |
| 总资产 | $2.3B | $1.7B |
| 负债/权益比越低杠杆越低 | 0.70× | 0.43× |
8季度趋势，按日历期对齐
现金及短期投资ELFFWRG
| Q4 25 | $196.8M | $21.2M | ||
| Q3 25 | $194.4M | $20.7M | ||
| Q2 25 | $170.0M | $19.2M | ||
| Q1 25 | — | $18.6M | ||
| Q4 24 | — | $33.3M | ||
| Q3 24 | — | $51.1M | ||
| Q2 24 | — | $45.1M | ||
| Q1 24 | — | $43.2M |
总债务ELFFWRG
| Q4 25 | $816.7M | $269.1M | ||
| Q3 25 | $831.6M | $251.0M | ||
| Q2 25 | $256.7M | $250.0M | ||
| Q1 25 | — | $191.5M | ||
| Q4 24 | — | $189.0M | ||
| Q3 24 | — | $189.7M | ||
| Q2 24 | — | $192.1M | ||
| Q1 24 | — | $122.7M |
股东权益ELFFWRG
| Q4 25 | $1.2B | $626.3M | ||
| Q3 25 | $1.1B | $607.3M | ||
| Q2 25 | $804.9M | $601.3M | ||
| Q1 25 | — | $596.3M | ||
| Q4 24 | — | $595.4M | ||
| Q3 24 | — | $589.1M | ||
| Q2 24 | — | $585.8M | ||
| Q1 24 | — | $574.4M |
总资产ELFFWRG
| Q4 25 | $2.3B | $1.7B | ||
| Q3 25 | $2.3B | $1.7B | ||
| Q2 25 | $1.3B | $1.7B | ||
| Q1 25 | — | $1.5B | ||
| Q4 24 | — | $1.5B | ||
| Q3 24 | — | $1.5B | ||
| Q2 24 | — | $1.4B | ||
| Q1 24 | — | $1.3B |
负债/权益比ELFFWRG
| Q4 25 | 0.70× | 0.43× | ||
| Q3 25 | 0.73× | 0.41× | ||
| Q2 25 | 0.32× | 0.42× | ||
| Q1 25 | — | 0.32× | ||
| Q4 24 | — | 0.32× | ||
| Q3 24 | — | 0.32× | ||
| Q2 24 | — | 0.33× | ||
| Q1 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 | $59.4M | $18.5M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $-18.3M |
| 自由现金流率自由现金流/营收 | 10.8% | -5.8% |
| 资本支出强度资本支出/营收 | 1.4% | 11.6% |
| 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 | — | $-31.0M |
8季度趋势，按日历期对齐
经营现金流ELFFWRG
| Q4 25 | $59.4M | $18.5M | ||
| Q3 25 | $23.4M | $47.9M | ||
| Q2 25 | $27.2M | $39.4M | ||
| Q1 25 | — | $20.1M | ||
| Q4 24 | — | $22.9M | ||
| Q3 24 | — | $35.9M | ||
| Q2 24 | — | $31.9M | ||
| Q1 24 | — | $25.0M |
自由现金流ELFFWRG
| Q4 25 | $52.8M | $-18.3M | ||
| Q3 25 | $16.6M | $5.5M | ||
| Q2 25 | $20.1M | $-1.7M | ||
| Q1 25 | — | $-16.4M | ||
| Q4 24 | — | $-17.7M | ||
| Q3 24 | — | $6.8M | ||
| Q2 24 | — | $2.3M | ||
| Q1 24 | — | $-3.6M |
自由现金流率ELFFWRG
| Q4 25 | 10.8% | -5.8% | ||
| Q3 25 | 4.8% | 1.7% | ||
| Q2 25 | 5.7% | -0.5% | ||
| Q1 25 | — | -5.8% | ||
| Q4 24 | — | -6.7% | ||
| Q3 24 | — | 2.7% | ||
| Q2 24 | — | 0.9% | ||
| Q1 24 | — | -1.5% |
资本支出强度ELFFWRG
| Q4 25 | 1.4% | 11.6% | ||
| Q3 25 | 2.0% | 13.4% | ||
| Q2 25 | 2.0% | 13.4% | ||
| Q1 25 | — | 13.0% | ||
| Q4 24 | — | 15.4% | ||
| Q3 24 | — | 11.6% | ||
| Q2 24 | — | 11.5% | ||
| Q1 24 | — | 11.8% |
现金转化率ELFFWRG
| Q4 25 | 1.51× | — | ||
| Q3 25 | 7.82× | 16.01× | ||
| Q2 25 | 0.82× | 18.72× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 16.98× | ||
| Q2 24 | — | 3.59× | ||
| Q1 24 | — | 3.46× |
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
FWRG
| In Restaurant Dining Sales | $254.1M | 80% |
| Third Party Delivery Sales | $38.6M | 12% |
| Take Out Sales | $21.3M | 7% |
| Royalty And System Fund Contributions | $2.3M | 1% |
