vs
e.l.f. Beauty, Inc.（ELF）与STEPAN CO（SCL）财务数据对比。点击上方公司名可切换其他公司
STEPAN CO的季度营收约是e.l.f. Beauty, Inc.的1.2倍（$604.5M vs $489.5M），e.l.f. Beauty, Inc.净利率更高（8.0% vs 3.3%，领先4.8%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs 1.9%）
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。
斯特潘公司是一家美国特种化学品制造商，总部位于伊利诺伊州诺斯布鲁克，1932年由小阿尔弗雷德·C·斯特潘创立，现有约2000名员工，目前由创始人的孙子小F·奎因·斯特潘执掌。该公司是全球最大的阴离子表面活性剂商品生产商，产品用于提升洗涤剂、洗发水、牙膏及化妆品的起泡与清洁能力。
ELF vs SCL — 直观对比
营收规模更大
SCL
是对方的1.2倍
$489.5M
营收增速更快
ELF
高出35.9%
1.9%
净利率更高
ELF
高出4.8%
3.3%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $604.5M |
| 净利润 | $39.4M | $19.7M |
| 毛利率 | 71.0% | 10.7% |
| 营业利润率 | 13.8% | 4.7% |
| 净利率 | 8.0% | 3.3% |
| 营收同比 | 37.8% | 1.9% |
| 净利润同比 | 128.1% | — |
| 每股收益（稀释后） | $0.65 | $0.86 |
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ELFSCL
| Q1 26 | — | $604.5M | ||
| Q4 25 | $489.5M | $553.9M | ||
| Q3 25 | $343.9M | $590.3M | ||
| Q2 25 | $353.7M | $594.7M | ||
| Q1 25 | — | $593.3M | ||
| Q4 24 | — | $525.6M | ||
| Q3 24 | — | $546.8M | ||
| Q2 24 | — | $556.4M |
净利润ELFSCL
| Q1 26 | — | $19.7M | ||
| Q4 25 | $39.4M | $5.0M | ||
| Q3 25 | $3.0M | $10.8M | ||
| Q2 25 | $33.3M | $11.3M | ||
| Q1 25 | — | $19.7M | ||
| Q4 24 | — | $3.4M | ||
| Q3 24 | — | $23.6M | ||
| Q2 24 | — | $9.5M |
毛利率ELFSCL
| Q1 26 | — | 10.7% | ||
| Q4 25 | 71.0% | 9.3% | ||
| Q3 25 | 69.4% | 12.0% | ||
| Q2 25 | 69.1% | 12.1% | ||
| Q1 25 | — | 12.7% | ||
| Q4 24 | — | 10.8% | ||
| Q3 24 | — | 13.8% | ||
| Q2 24 | — | 12.5% |
营业利润率ELFSCL
| Q1 26 | — | 4.7% | ||
| Q4 25 | 13.8% | 1.9% | ||
| Q3 25 | 2.2% | 3.7% | ||
| Q2 25 | 13.8% | 3.0% | ||
| Q1 25 | — | 4.8% | ||
| Q4 24 | — | 1.5% | ||
| Q3 24 | — | 4.4% | ||
| Q2 24 | — | 3.4% |
净利率ELFSCL
| Q1 26 | — | 3.3% | ||
| Q4 25 | 8.0% | 0.9% | ||
| Q3 25 | 0.9% | 1.8% | ||
| Q2 25 | 9.4% | 1.9% | ||
| Q1 25 | — | 3.3% | ||
| Q4 24 | — | 0.6% | ||
| Q3 24 | — | 4.3% | ||
| Q2 24 | — | 1.7% |
每股收益（稀释后）ELFSCL
| Q1 26 | — | $0.86 | ||
| Q4 25 | $0.65 | $0.22 | ||
| Q3 25 | $0.05 | $0.47 | ||
| Q2 25 | $0.58 | $0.50 | ||
| Q1 25 | — | $0.86 | ||
| Q4 24 | — | $0.14 | ||
| Q3 24 | — | $1.03 | ||
| Q2 24 | — | $0.42 |
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 | — |
| 总债务越低越好 | $816.7M | $328.4M |
| 股东权益账面价值 | $1.2B | $1.2B |
| 总资产 | $2.3B | $2.3B |
| 负债/权益比越低杠杆越低 | 0.70× | 0.28× |
8季度趋势，按日历期对齐
现金及短期投资ELFSCL
| Q1 26 | — | — | ||
| Q4 25 | $196.8M | $132.7M | ||
| Q3 25 | $194.4M | $118.5M | ||
| Q2 25 | $170.0M | $88.9M | ||
| Q1 25 | — | $107.5M | ||
| Q4 24 | — | $99.7M | ||
| Q3 24 | — | $147.3M | ||
| Q2 24 | — | $124.7M |
总债务ELFSCL
| Q1 26 | — | $328.4M | ||
| Q4 25 | $816.7M | $626.7M | ||
| Q3 25 | $831.6M | $655.5M | ||
| Q2 25 | $256.7M | $658.0M | ||
| Q1 25 | — | $659.3M | ||
| Q4 24 | — | $625.4M | ||
| Q3 24 | — | $688.5M | ||
| Q2 24 | — | $657.1M |
股东权益ELFSCL
| Q1 26 | — | $1.2B | ||
| Q4 25 | $1.2B | $1.2B | ||
| Q3 25 | $1.1B | $1.2B | ||
| Q2 25 | $804.9M | $1.2B | ||
| Q1 25 | — | $1.2B | ||
| Q4 24 | — | $1.2B | ||
| Q3 24 | — | $1.2B | ||
| Q2 24 | — | $1.2B |
总资产ELFSCL
| Q1 26 | — | $2.3B | ||
| Q4 25 | $2.3B | $2.4B | ||
| Q3 25 | $2.3B | $2.4B | ||
| Q2 25 | $1.3B | $2.4B | ||
| Q1 25 | — | $2.4B | ||
| Q4 24 | — | $2.3B | ||
| Q3 24 | — | $2.4B | ||
| Q2 24 | — | $2.3B |
负债/权益比ELFSCL
| Q1 26 | — | 0.28× | ||
| Q4 25 | 0.70× | 0.50× | ||
| Q3 25 | 0.73× | 0.53× | ||
| Q2 25 | 0.32× | 0.53× | ||
| Q1 25 | — | 0.55× | ||
| Q4 24 | — | 0.53× | ||
| Q3 24 | — | 0.56× | ||
| Q2 24 | — | 0.55× |
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ELFSCL
| Q1 26 | — | — | ||
| Q4 25 | $59.4M | $60.0M | ||
| Q3 25 | $23.4M | $69.8M | ||
| Q2 25 | $27.2M | $11.2M | ||
| Q1 25 | — | $6.9M | ||
| Q4 24 | — | $68.3M | ||
| Q3 24 | — | $22.7M | ||
| Q2 24 | — | $29.5M |
自由现金流ELFSCL
| Q1 26 | — | — | ||
| Q4 25 | $52.8M | $25.4M | ||
| Q3 25 | $16.6M | $40.2M | ||
| Q2 25 | $20.1M | $-14.4M | ||
| Q1 25 | — | $-25.8M | ||
| Q4 24 | — | $32.1M | ||
| Q3 24 | — | $-4.0M | ||
| Q2 24 | — | $-208.0K |
自由现金流率ELFSCL
| Q1 26 | — | — | ||
| Q4 25 | 10.8% | 4.6% | ||
| Q3 25 | 4.8% | 6.8% | ||
| Q2 25 | 5.7% | -2.4% | ||
| Q1 25 | — | -4.3% | ||
| Q4 24 | — | 6.1% | ||
| Q3 24 | — | -0.7% | ||
| Q2 24 | — | -0.0% |
资本支出强度ELFSCL
| Q1 26 | — | — | ||
| Q4 25 | 1.4% | 6.3% | ||
| Q3 25 | 2.0% | 5.0% | ||
| Q2 25 | 2.0% | 4.3% | ||
| Q1 25 | — | 5.5% | ||
| Q4 24 | — | 6.9% | ||
| Q3 24 | — | 4.9% | ||
| Q2 24 | — | 5.3% |
现金转化率ELFSCL
| Q1 26 | — | — | ||
| Q4 25 | 1.51× | 11.99× | ||
| Q3 25 | 7.82× | 6.44× | ||
| Q2 25 | 0.82× | 0.99× | ||
| Q1 25 | — | 0.35× | ||
| Q4 24 | — | 20.38× | ||
| Q3 24 | — | 0.96× | ||
| Q2 24 | — | 3.10× |
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
SCL
| Surfactants | $453.7M | 75% |
| Polymers | $130.0M | 22% |
| Specialty Products | $20.8M | 3% |
