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e.l.f. Beauty, Inc.（ELF）与狮门影业（LION）财务数据对比。点击上方公司名可切换其他公司
狮门影业的季度营收约是e.l.f. Beauty, Inc.的1.5倍（$724.3M vs $489.5M），e.l.f. Beauty, Inc.净利率更高（8.0% vs -6.4%，领先14.4%），狮门影业同比增速更快（52.5% vs 37.8%），e.l.f. Beauty, Inc.自由现金流更多（$52.8M vs $-111.9M）
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。
狮门加拿大是狮门影业旗下的加拿大娱乐公司，总部位于多伦多娱乐区，核心业务涵盖电影与电视剧的制作、采购发行，为全球市场打造优质影视内容，在北美影视制作领域拥有丰富的行业资源与成熟的运营经验。
ELF vs LION — 直观对比
营收规模更大
LION
是对方的1.5倍
$489.5M
营收增速更快
LION
高出14.7%
37.8%
净利率更高
ELF
高出14.4%
-6.4%
自由现金流更多
ELF
多$164.7M
$-111.9M
损益表 — Q3 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $724.3M |
| 净利润 | $39.4M | $-46.2M |
| 毛利率 | 71.0% | — |
| 营业利润率 | 13.8% | 5.0% |
| 净利率 | 8.0% | -6.4% |
| 营收同比 | 37.8% | 52.5% |
| 净利润同比 | 128.1% | 59.3% |
| 每股收益（稀释后） | $0.65 | $-0.16 |
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ELFLION
| Q4 25 | $489.5M | $724.3M | ||
| Q3 25 | $343.9M | $475.1M | ||
| Q2 25 | $353.7M | $525.9M |
净利润ELFLION
| Q4 25 | $39.4M | $-46.2M | ||
| Q3 25 | $3.0M | $-113.5M | ||
| Q2 25 | $33.3M | $-108.9M |
毛利率ELFLION
| Q4 25 | 71.0% | — | ||
| Q3 25 | 69.4% | — | ||
| Q2 25 | 69.1% | — |
营业利润率ELFLION
| Q4 25 | 13.8% | 5.0% | ||
| Q3 25 | 2.2% | -9.7% | ||
| Q2 25 | 13.8% | -2.0% |
净利率ELFLION
| Q4 25 | 8.0% | -6.4% | ||
| Q3 25 | 0.9% | -23.9% | ||
| Q2 25 | 9.4% | -20.7% |
每股收益（稀释后）ELFLION
| Q4 25 | $0.65 | $-0.16 | ||
| Q3 25 | $0.05 | $-0.39 | ||
| Q2 25 | $0.58 | $-0.40 |
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 | $182.4M |
| 总债务越低越好 | $816.7M | $1.8B |
| 股东权益账面价值 | $1.2B | $-1.3B |
| 总资产 | $2.3B | $5.2B |
| 负债/权益比越低杠杆越低 | 0.70× | — |
8季度趋势，按日历期对齐
现金及短期投资ELFLION
| Q4 25 | $196.8M | $182.4M | ||
| Q3 25 | $194.4M | $202.4M | ||
| Q2 25 | $170.0M | $186.1M |
总债务ELFLION
| Q4 25 | $816.7M | $1.8B | ||
| Q3 25 | $831.6M | $1.8B | ||
| Q2 25 | $256.7M | $1.5B |
股东权益ELFLION
| Q4 25 | $1.2B | $-1.3B | ||
| Q3 25 | $1.1B | $-1.3B | ||
| Q2 25 | $804.9M | $-1.1B |
总资产ELFLION
| Q4 25 | $2.3B | $5.2B | ||
| Q3 25 | $2.3B | $5.2B | ||
| Q2 25 | $1.3B | $5.2B |
负债/权益比ELFLION
| Q4 25 | 0.70× | — | ||
| Q3 25 | 0.73× | — | ||
| Q2 25 | 0.32× | — |
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 | $-108.9M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $-111.9M |
| 自由现金流率自由现金流/营收 | 10.8% | -15.4% |
| 资本支出强度资本支出/营收 | 1.4% | 0.4% |
| 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 | — | — |
8季度趋势，按日历期对齐
经营现金流ELFLION
| Q4 25 | $59.4M | $-108.9M | ||
| Q3 25 | $23.4M | $-104.0M | ||
| Q2 25 | $27.2M | $-31.0M |
自由现金流ELFLION
| Q4 25 | $52.8M | $-111.9M | ||
| Q3 25 | $16.6M | $-107.2M | ||
| Q2 25 | $20.1M | $-34.5M |
自由现金流率ELFLION
| Q4 25 | 10.8% | -15.4% | ||
| Q3 25 | 4.8% | -22.6% | ||
| Q2 25 | 5.7% | -6.6% |
资本支出强度ELFLION
| Q4 25 | 1.4% | 0.4% | ||
| Q3 25 | 2.0% | 0.7% | ||
| Q2 25 | 2.0% | 0.7% |
现金转化率ELFLION
| Q4 25 | 1.51× | — | ||
| Q3 25 | 7.82× | — | ||
| Q2 25 | 0.82× | — |
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
LION
| Television Production | $303.1M | 42% |
| Digital Media | $155.1M | 21% |
| Third Party Purchasers Individual Agreements | $91.2M | 13% |
| Theatrical | $70.7M | 10% |
| Domestic Television | $43.1M | 6% |
| Starz Business | $24.1M | 3% |
| Other Media | $17.6M | 2% |
| Packaged Media | $14.1M | 2% |
