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e.l.f. Beauty, Inc.（ELF）与BOSTON BEER CO INC（SAM）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BOSTON BEER CO INC的1.1倍（$489.5M vs $461.6M），e.l.f. Beauty, Inc.同比增速更快（37.8% vs -4.1%）
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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
ELF vs SAM — 直观对比
营收规模更大
ELF
是对方的1.1倍
$461.6M
营收增速更快
ELF
高出41.9%
-4.1%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $461.6M |
| 净利润 | $39.4M | — |
| 毛利率 | 71.0% | 46.4% |
| 营业利润率 | 13.8% | 12.4% |
| 净利率 | 8.0% | — |
| 营收同比 | 37.8% | -4.1% |
| 净利润同比 | 128.1% | — |
| 每股收益（稀释后） | $0.65 | $2.16 |
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ELFSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $489.5M | $385.7M | ||
| Q3 25 | $343.9M | $537.5M | ||
| Q2 25 | $353.7M | $587.9M | ||
| Q1 25 | — | $453.9M | ||
| Q4 24 | — | $402.3M | ||
| Q3 24 | — | $605.5M | ||
| Q2 24 | — | $579.1M |
净利润ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | $39.4M | $-22.5M | ||
| Q3 25 | $3.0M | $46.2M | ||
| Q2 25 | $33.3M | $60.4M | ||
| Q1 25 | — | $24.4M | ||
| Q4 24 | — | $-38.8M | ||
| Q3 24 | — | $33.5M | ||
| Q2 24 | — | $52.3M |
毛利率ELFSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 71.0% | 43.5% | ||
| Q3 25 | 69.4% | 50.8% | ||
| Q2 25 | 69.1% | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | — | 39.9% | ||
| Q3 24 | — | 46.3% | ||
| Q2 24 | — | 46.0% |
营业利润率ELFSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 13.8% | -8.6% | ||
| Q3 25 | 2.2% | 11.5% | ||
| Q2 25 | 13.8% | 14.0% | ||
| Q1 25 | — | 7.4% | ||
| Q4 24 | — | -13.9% | ||
| Q3 24 | — | 7.6% | ||
| Q2 24 | — | 12.2% |
净利率ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | 8.0% | -5.8% | ||
| Q3 25 | 0.9% | 8.6% | ||
| Q2 25 | 9.4% | 10.3% | ||
| Q1 25 | — | 5.4% | ||
| Q4 24 | — | -9.6% | ||
| Q3 24 | — | 5.5% | ||
| Q2 24 | — | 9.0% |
每股收益（稀释后）ELFSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $0.65 | $-1.97 | ||
| Q3 25 | $0.05 | $4.25 | ||
| Q2 25 | $0.58 | $5.45 | ||
| Q1 25 | — | $2.16 | ||
| Q4 24 | — | $-3.23 | ||
| Q3 24 | — | $2.86 | ||
| Q2 24 | — | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $816.7M | — |
| 股东权益账面价值 | $1.2B | $682.6M |
| 总资产 | $2.3B | $1.2B |
| 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ELFSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $196.8M | $223.4M | ||
| Q3 25 | $194.4M | $250.5M | ||
| Q2 25 | $170.0M | $212.4M | ||
| Q1 25 | — | $152.5M | ||
| Q4 24 | — | $211.8M | ||
| Q3 24 | — | $255.6M | ||
| Q2 24 | — | $219.3M |
总债务ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | $816.7M | — | ||
| Q3 25 | $831.6M | — | ||
| Q2 25 | $256.7M | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ELFSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $1.2B | $846.3M | ||
| Q3 25 | $1.1B | $911.0M | ||
| Q2 25 | $804.9M | $912.3M | ||
| Q1 25 | — | $897.0M | ||
| Q4 24 | — | $916.2M | ||
| Q3 24 | — | $1.0B | ||
| Q2 24 | — | $1.0B |
总资产ELFSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $2.3B | $1.2B | ||
| Q3 25 | $2.3B | $1.2B | ||
| Q2 25 | $1.3B | $1.3B | ||
| Q1 25 | — | $1.2B | ||
| Q4 24 | — | $1.3B | ||
| Q3 24 | — | $1.4B | ||
| Q2 24 | — | $1.4B |
负债/权益比ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.70× | — | ||
| Q3 25 | 0.73× | — | ||
| Q2 25 | 0.32× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| 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 | — |
| 自由现金流经营现金流 - 资本支出 | $52.8M | — |
| 自由现金流率自由现金流/营收 | 10.8% | — |
| 资本支出强度资本支出/营收 | 1.4% | — |
| 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ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | $59.4M | $39.9M | ||
| Q3 25 | $23.4M | $101.8M | ||
| Q2 25 | $27.2M | $126.5M | ||
| Q1 25 | — | $1.9M | ||
| Q4 24 | — | $41.9M | ||
| Q3 24 | — | $115.9M | ||
| Q2 24 | — | $96.0M |
自由现金流ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | $52.8M | $22.1M | ||
| Q3 25 | $16.6M | $89.2M | ||
| Q2 25 | $20.1M | $112.2M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | — | $18.4M | ||
| Q3 24 | — | $99.2M | ||
| Q2 24 | — | $75.6M |
自由现金流率ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | 10.8% | 5.7% | ||
| Q3 25 | 4.8% | 16.6% | ||
| Q2 25 | 5.7% | 19.1% | ||
| Q1 25 | — | -1.8% | ||
| Q4 24 | — | 4.6% | ||
| Q3 24 | — | 16.4% | ||
| Q2 24 | — | 13.1% |
资本支出强度ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.4% | 4.6% | ||
| Q3 25 | 2.0% | 2.3% | ||
| Q2 25 | 2.0% | 2.4% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | — | 5.8% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | — | 3.5% |
现金转化率ELFSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.51× | — | ||
| Q3 25 | 7.82× | 2.21× | ||
| Q2 25 | 0.82× | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | — | 1.83× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
