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e.l.f. Beauty, Inc.（ELF）与Madison Square Garden Sports Corp.（MSGS）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Madison Square Garden Sports Corp.的1.2倍（$489.5M vs $403.4M），e.l.f. Beauty, Inc.净利率更高（8.0% vs 2.0%，领先6.0%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs 12.8%），e.l.f. Beauty, Inc.自由现金流更多（$52.8M vs $31.6M）
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。
麦迪逊广场花园体育公司是总部位于美国纽约市的专业体育控股企业，深耕职业体育俱乐部运营、体育IP开发管理等核心业务，在北美体育产业领域拥有深厚的行业积累与较高的市场知名度。
ELF vs MSGS — 直观对比
营收规模更大
ELF
是对方的1.2倍
$403.4M
营收增速更快
ELF
高出25.0%
12.8%
净利率更高
ELF
高出6.0%
2.0%
自由现金流更多
ELF
多$21.2M
$31.6M
损益表 — Q3 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $403.4M |
| 净利润 | $39.4M | $8.2M |
| 毛利率 | 71.0% | — |
| 营业利润率 | 13.8% | 5.5% |
| 净利率 | 8.0% | 2.0% |
| 营收同比 | 37.8% | 12.8% |
| 净利润同比 | 128.1% | 641.9% |
| 每股收益（稀释后） | $0.65 | $0.34 |
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ELFMSGS
| Q4 25 | $489.5M | $403.4M | ||
| Q3 25 | $343.9M | $39.5M | ||
| Q2 25 | $353.7M | $204.0M | ||
| Q1 25 | — | $424.2M | ||
| Q4 24 | — | $357.8M | ||
| Q3 24 | — | $53.3M | ||
| Q2 24 | — | $227.3M | ||
| Q1 24 | — | $430.0M |
净利润ELFMSGS
| Q4 25 | $39.4M | $8.2M | ||
| Q3 25 | $3.0M | $-8.8M | ||
| Q2 25 | $33.3M | $-1.8M | ||
| Q1 25 | — | $-14.2M | ||
| Q4 24 | — | $1.1M | ||
| Q3 24 | — | $-7.5M | ||
| Q2 24 | — | $25.5M | ||
| Q1 24 | — | $37.9M |
毛利率ELFMSGS
| 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ELFMSGS
| Q4 25 | 13.8% | 5.5% | ||
| Q3 25 | 2.2% | -69.5% | ||
| Q2 25 | 13.8% | -11.1% | ||
| Q1 25 | — | 7.6% | ||
| Q4 24 | — | 3.7% | ||
| Q3 24 | — | -15.5% | ||
| Q2 24 | — | 23.0% | ||
| Q1 24 | — | 18.5% |
净利率ELFMSGS
| Q4 25 | 8.0% | 2.0% | ||
| Q3 25 | 0.9% | -22.3% | ||
| Q2 25 | 9.4% | -0.9% | ||
| Q1 25 | — | -3.4% | ||
| Q4 24 | — | 0.3% | ||
| Q3 24 | — | -14.1% | ||
| Q2 24 | — | 11.2% | ||
| Q1 24 | — | 8.8% |
每股收益（稀释后）ELFMSGS
| Q4 25 | $0.65 | $0.34 | ||
| Q3 25 | $0.05 | $-0.37 | ||
| Q2 25 | $0.58 | $-0.08 | ||
| Q1 25 | — | $-0.59 | ||
| Q4 24 | — | $0.05 | ||
| Q3 24 | — | $-0.31 | ||
| Q2 24 | — | $1.07 | ||
| Q1 24 | — | $1.57 |
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 | $81.3M |
| 总债务越低越好 | $816.7M | — |
| 股东权益账面价值 | $1.2B | $-282.1M |
| 总资产 | $2.3B | $1.5B |
| 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ELFMSGS
| Q4 25 | $196.8M | $81.3M | ||
| Q3 25 | $194.4M | $48.6M | ||
| Q2 25 | $170.0M | $144.6M | ||
| Q1 25 | — | $96.5M | ||
| Q4 24 | — | $107.8M | ||
| Q3 24 | — | $52.3M | ||
| Q2 24 | — | $89.1M | ||
| Q1 24 | — | $40.0M |
总债务ELFMSGS
| Q4 25 | $816.7M | — | ||
| Q3 25 | $831.6M | — | ||
| Q2 25 | $256.7M | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益ELFMSGS
| Q4 25 | $1.2B | $-282.1M | ||
| Q3 25 | $1.1B | $-294.2M | ||
| Q2 25 | $804.9M | $-281.4M | ||
| Q1 25 | — | $-283.4M | ||
| Q4 24 | — | $-273.1M | ||
| Q3 24 | — | $-277.5M | ||
| Q2 24 | — | $-266.3M | ||
| Q1 24 | — | $-294.0M |
总资产ELFMSGS
| Q4 25 | $2.3B | $1.5B | ||
| Q3 25 | $2.3B | $1.5B | ||
| Q2 25 | $1.3B | $1.5B | ||
| Q1 25 | — | $1.5B | ||
| Q4 24 | — | $1.4B | ||
| Q3 24 | — | $1.4B | ||
| Q2 24 | — | $1.3B | ||
| Q1 24 | — | $1.4B |
负债/权益比ELFMSGS
| Q4 25 | 0.70× | — | ||
| Q3 25 | 0.73× | — | ||
| Q2 25 | 0.32× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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 | $32.4M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $31.6M |
| 自由现金流率自由现金流/营收 | 10.8% | 7.8% |
| 资本支出强度资本支出/营收 | 1.4% | 0.2% |
| 现金转化率经营现金流/净利润 | 1.51× | 3.94× |
| 过去12个月自由现金流最近4个季度 | — | $-480.0K |
8季度趋势，按日历期对齐
经营现金流ELFMSGS
| Q4 25 | $59.4M | $32.4M | ||
| Q3 25 | $23.4M | $-85.0M | ||
| Q2 25 | $27.2M | $49.7M | ||
| Q1 25 | — | $6.3M | ||
| Q4 24 | — | $61.8M | ||
| Q3 24 | — | $-26.2M | ||
| Q2 24 | — | $108.4M | ||
| Q1 24 | — | $4.0M |
自由现金流ELFMSGS
| Q4 25 | $52.8M | $31.6M | ||
| Q3 25 | $16.6M | $-85.3M | ||
| Q2 25 | $20.1M | $49.4M | ||
| Q1 25 | — | $3.9M | ||
| Q4 24 | — | $61.2M | ||
| Q3 24 | — | $-26.5M | ||
| Q2 24 | — | $108.0M | ||
| Q1 24 | — | $3.9M |
自由现金流率ELFMSGS
| Q4 25 | 10.8% | 7.8% | ||
| Q3 25 | 4.8% | -216.3% | ||
| Q2 25 | 5.7% | 24.2% | ||
| Q1 25 | — | 0.9% | ||
| Q4 24 | — | 17.1% | ||
| Q3 24 | — | -49.7% | ||
| Q2 24 | — | 47.5% | ||
| Q1 24 | — | 0.9% |
资本支出强度ELFMSGS
| Q4 25 | 1.4% | 0.2% | ||
| Q3 25 | 2.0% | 0.9% | ||
| Q2 25 | 2.0% | 0.2% | ||
| Q1 25 | — | 0.6% | ||
| Q4 24 | — | 0.1% | ||
| Q3 24 | — | 0.7% | ||
| Q2 24 | — | 0.2% | ||
| Q1 24 | — | 0.0% |
现金转化率ELFMSGS
| Q4 25 | 1.51× | 3.94× | ||
| Q3 25 | 7.82× | — | ||
| Q2 25 | 0.82× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 55.61× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 4.25× | ||
| Q1 24 | — | 0.11× |
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
MSGS
| Event Related | $167.2M | 41% |
| Media Rights | $122.3M | 30% |
| Sponsorship Signage And Suite Licenses | $98.5M | 24% |
| League Distribution | $15.4M | 4% |
