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e.l.f. Beauty, Inc.（ELF）与印度钢铁管理局（SAIL）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.的季度营收约是印度钢铁管理局的1.7倍（$489.5M vs $281.9M），e.l.f. Beauty, Inc.净利率更高（8.0% vs -12.8%，领先20.8%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs 6.7%），e.l.f. Beauty, Inc.自由现金流更多（$52.8M vs $52.5M）
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。
印度钢铁管理局（SAIL）是总部位于新德里的印度公营钢铁制造企业，属印度最高级别的“马哈拉特纳”中央公共部门企业，是印度最大的国有钢铁生产商，年钢铁产量达1829万吨，1973年1月24日成立，现有员工5.1万余名，由印度钢铁部行政管理。
ELF vs SAIL — 直观对比
营收规模更大
ELF
是对方的1.7倍
$281.9M
营收增速更快
ELF
高出31.1%
6.7%
净利率更高
ELF
高出20.8%
-12.8%
自由现金流更多
ELF
多$240.0K
$52.5M
损益表 — Q3 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $281.9M |
| 净利润 | $39.4M | $-36.0M |
| 毛利率 | 71.0% | 66.3% |
| 营业利润率 | 13.8% | -14.8% |
| 净利率 | 8.0% | -12.8% |
| 营收同比 | 37.8% | 6.7% |
| 净利润同比 | 128.1% | -240.9% |
| 每股收益（稀释后） | $0.65 | $-0.06 |
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ELFSAIL
| Q4 25 | $489.5M | $281.9M | ||
| Q3 25 | $343.9M | $264.4M | ||
| Q2 25 | $353.7M | $230.5M | ||
| Q1 25 | — | $240.1M | ||
| Q3 24 | — | $198.6M | ||
| Q2 24 | — | $187.7M |
净利润ELFSAIL
| Q4 25 | $39.4M | $-36.0M | ||
| Q3 25 | $3.0M | $-10.6M | ||
| Q2 25 | $33.3M | $-187.3M | ||
| Q1 25 | — | $-80.1M | ||
| Q3 24 | — | $-87.1M | ||
| Q2 24 | — | $-89.2M |
毛利率ELFSAIL
| Q4 25 | 71.0% | 66.3% | ||
| Q3 25 | 69.4% | 67.3% | ||
| Q2 25 | 69.1% | 55.4% | ||
| Q1 25 | — | 66.5% | ||
| Q3 24 | — | 62.1% | ||
| Q2 24 | — | 61.5% |
营业利润率ELFSAIL
| Q4 25 | 13.8% | -14.8% | ||
| Q3 25 | 2.2% | -15.4% | ||
| Q2 25 | 13.8% | -80.3% | ||
| Q1 25 | — | -12.6% | ||
| Q3 24 | — | -33.2% | ||
| Q2 24 | — | -36.3% |
净利率ELFSAIL
| Q4 25 | 8.0% | -12.8% | ||
| Q3 25 | 0.9% | -4.0% | ||
| Q2 25 | 9.4% | -81.3% | ||
| Q1 25 | — | -33.4% | ||
| Q3 24 | — | -43.9% | ||
| Q2 24 | — | -47.5% |
每股收益（稀释后）ELFSAIL
| Q4 25 | $0.65 | $-0.06 | ||
| Q3 25 | $0.05 | $-0.02 | ||
| Q2 25 | $0.58 | $-0.42 | ||
| Q1 25 | — | $-6.50 | ||
| Q3 24 | — | $-2.97 | ||
| Q2 24 | — | $-0.77 |
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 | $298.1M |
| 总债务越低越好 | $816.7M | $0 |
| 股东权益账面价值 | $1.2B | $6.8B |
| 总资产 | $2.3B | $7.5B |
| 负债/权益比越低杠杆越低 | 0.70× | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资ELFSAIL
| Q4 25 | $196.8M | $298.1M | ||
| Q3 25 | $194.4M | $271.1M | ||
| Q2 25 | $170.0M | $228.1M | ||
| Q1 25 | — | $121.3M | ||
| Q3 24 | — | $89.7M | ||
| Q2 24 | — | $146.8M |
总债务ELFSAIL
| Q4 25 | $816.7M | $0 | ||
| Q3 25 | $831.6M | $0 | ||
| Q2 25 | $256.7M | $0 | ||
| Q1 25 | — | $1.0B | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ELFSAIL
| Q4 25 | $1.2B | $6.8B | ||
| Q3 25 | $1.1B | $6.8B | ||
| Q2 25 | $804.9M | $6.8B | ||
| Q1 25 | — | $-5.6B | ||
| Q3 24 | — | $-701.3M | ||
| Q2 24 | — | $-622.5M |
总资产ELFSAIL
| Q4 25 | $2.3B | $7.5B | ||
| Q3 25 | $2.3B | $7.4B | ||
| Q2 25 | $1.3B | $7.4B | ||
| Q1 25 | — | $7.4B | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
负债/权益比ELFSAIL
| Q4 25 | 0.70× | 0.00× | ||
| Q3 25 | 0.73× | 0.00× | ||
| Q2 25 | 0.32× | 0.00× | ||
| Q1 25 | — | — | ||
| Q3 24 | — | — | ||
| Q2 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 | $53.6M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $52.5M |
| 自由现金流率自由现金流/营收 | 10.8% | 18.6% |
| 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ELFSAIL
| Q4 25 | $59.4M | $53.6M | ||
| Q3 25 | $23.4M | $49.9M | ||
| Q2 25 | $27.2M | $-96.8M | ||
| Q1 25 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | $-55.4M |
自由现金流ELFSAIL
| Q4 25 | $52.8M | $52.5M | ||
| Q3 25 | $16.6M | $49.0M | ||
| Q2 25 | $20.1M | $-99.0M | ||
| Q1 25 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | $-56.0M |
自由现金流率ELFSAIL
| Q4 25 | 10.8% | 18.6% | ||
| Q3 25 | 4.8% | 18.5% | ||
| Q2 25 | 5.7% | -43.0% | ||
| Q1 25 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | -29.8% |
资本支出强度ELFSAIL
| Q4 25 | 1.4% | 0.4% | ||
| Q3 25 | 2.0% | 0.4% | ||
| Q2 25 | 2.0% | 1.0% | ||
| Q1 25 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 0.3% |
现金转化率ELFSAIL
| Q4 25 | 1.51× | — | ||
| Q3 25 | 7.82× | — | ||
| Q2 25 | 0.82× | — | ||
| Q1 25 | — | — | ||
| 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
ELF
暂无分部数据
SAIL
| Software As A Service Saa S | $156.0M | 55% |
| Term Subscriptions Services | $65.1M | 23% |
| Maintenance | $38.0M | 13% |
| Other | $15.7M | 6% |
| Other Subscription Services | $7.1M | 3% |
