vs
e.l.f. Beauty, Inc.（ELF）与Spectrum Brands Holdings, Inc.（SPB）财务数据对比。点击上方公司名可切换其他公司
Spectrum Brands Holdings, Inc.的季度营收约是e.l.f. Beauty, Inc.的1.4倍（$677.0M vs $489.5M），e.l.f. Beauty, Inc.净利率更高（8.0% vs 4.2%，领先3.8%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs -3.3%），Spectrum Brands Holdings, Inc.自由现金流更多（$59.3M vs $52.8M）
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。
盛谱品牌控股有限公司是总部位于美国威斯康星州米德尔顿的跨国消费品集团，前身为雷诺瓦克公司，2005年正式成立，业务覆盖多个消费品品类，在全球消费市场拥有广泛布局。
ELF vs SPB — 直观对比
营收规模更大
SPB
是对方的1.4倍
$489.5M
营收增速更快
ELF
高出41.1%
-3.3%
净利率更高
ELF
高出3.8%
4.2%
自由现金流更多
SPB
多$6.5M
$52.8M
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $677.0M |
| 净利润 | $39.4M | $28.4M |
| 毛利率 | 71.0% | 35.7% |
| 营业利润率 | 13.8% | 4.0% |
| 净利率 | 8.0% | 4.2% |
| 营收同比 | 37.8% | -3.3% |
| 净利润同比 | 128.1% | 20.9% |
| 每股收益（稀释后） | $0.65 | $1.21 |
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ELFSPB
| Q4 25 | $489.5M | $677.0M | ||
| Q3 25 | $343.9M | $733.5M | ||
| Q2 25 | $353.7M | $699.6M | ||
| Q1 25 | — | $675.7M | ||
| Q4 24 | — | $700.2M | ||
| Q3 24 | — | $773.8M | ||
| Q2 24 | — | $779.4M | ||
| Q1 24 | — | $718.5M |
净利润ELFSPB
| Q4 25 | $39.4M | $28.4M | ||
| Q3 25 | $3.0M | $55.6M | ||
| Q2 25 | $33.3M | $19.9M | ||
| Q1 25 | — | $900.0K | ||
| Q4 24 | — | $23.5M | ||
| Q3 24 | — | $28.5M | ||
| Q2 24 | — | $6.1M | ||
| Q1 24 | — | $61.1M |
毛利率ELFSPB
| Q4 25 | 71.0% | 35.7% | ||
| Q3 25 | 69.4% | 35.0% | ||
| Q2 25 | 69.1% | 37.8% | ||
| Q1 25 | — | 37.5% | ||
| Q4 24 | — | 36.8% | ||
| Q3 24 | — | 37.2% | ||
| Q2 24 | — | 38.9% | ||
| Q1 24 | — | 38.1% |
营业利润率ELFSPB
| Q4 25 | 13.8% | 4.0% | ||
| Q3 25 | 2.2% | 4.0% | ||
| Q2 25 | 13.8% | 4.5% | ||
| Q1 25 | — | 2.9% | ||
| Q4 24 | — | 6.4% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | — | 6.1% | ||
| Q1 24 | — | 10.6% |
净利率ELFSPB
| Q4 25 | 8.0% | 4.2% | ||
| Q3 25 | 0.9% | 7.6% | ||
| Q2 25 | 9.4% | 2.8% | ||
| Q1 25 | — | 0.1% | ||
| Q4 24 | — | 3.4% | ||
| Q3 24 | — | 3.7% | ||
| Q2 24 | — | 0.8% | ||
| Q1 24 | — | 8.5% |
每股收益（稀释后）ELFSPB
| Q4 25 | $0.65 | $1.21 | ||
| Q3 25 | $0.05 | $2.19 | ||
| Q2 25 | $0.58 | $0.80 | ||
| Q1 25 | — | $0.03 | ||
| Q4 24 | — | $0.84 | ||
| Q3 24 | — | $1.03 | ||
| Q2 24 | — | $0.21 | ||
| Q1 24 | — | $2.01 |
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 | $126.6M |
| 总债务越低越好 | $816.7M | — |
| 股东权益账面价值 | $1.2B | $1.9B |
| 总资产 | $2.3B | $3.4B |
| 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ELFSPB
| Q4 25 | $196.8M | $126.6M | ||
| Q3 25 | $194.4M | $123.6M | ||
| Q2 25 | $170.0M | $122.0M | ||
| Q1 25 | — | $96.0M | ||
| Q4 24 | — | $179.9M | ||
| Q3 24 | — | $368.9M | ||
| Q2 24 | — | $306.8M | ||
| Q1 24 | — | $1.2B |
总债务ELFSPB
| Q4 25 | $816.7M | — | ||
| Q3 25 | $831.6M | $496.1M | ||
| Q2 25 | $256.7M | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $496.1M | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益ELFSPB
| Q4 25 | $1.2B | $1.9B | ||
| Q3 25 | $1.1B | $1.9B | ||
| Q2 25 | $804.9M | $1.9B | ||
| Q1 25 | — | $1.9B | ||
| Q4 24 | — | $2.0B | ||
| Q3 24 | — | $2.1B | ||
| Q2 24 | — | $2.1B | ||
| Q1 24 | — | $2.3B |
总资产ELFSPB
| Q4 25 | $2.3B | $3.4B | ||
| Q3 25 | $2.3B | $3.4B | ||
| Q2 25 | $1.3B | $3.5B | ||
| Q1 25 | — | $3.5B | ||
| Q4 24 | — | $3.6B | ||
| Q3 24 | — | $3.8B | ||
| Q2 24 | — | $3.8B | ||
| Q1 24 | — | $4.8B |
负债/权益比ELFSPB
| Q4 25 | 0.70× | — | ||
| Q3 25 | 0.73× | 0.26× | ||
| Q2 25 | 0.32× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 0.23× | ||
| 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 | $67.4M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $59.3M |
| 自由现金流率自由现金流/营收 | 10.8% | 8.8% |
| 资本支出强度资本支出/营收 | 1.4% | 1.2% |
| 现金转化率经营现金流/净利润 | 1.51× | 2.37× |
| 过去12个月自由现金流最近4个季度 | — | $302.9M |
8季度趋势，按日历期对齐
经营现金流ELFSPB
| Q4 25 | $59.4M | $67.4M | ||
| Q3 25 | $23.4M | $171.1M | ||
| Q2 25 | $27.2M | $81.8M | ||
| Q1 25 | — | $23.1M | ||
| Q4 24 | — | $-72.4M | ||
| Q3 24 | — | $80.7M | ||
| Q2 24 | — | $82.7M | ||
| Q1 24 | — | $3.5M |
自由现金流ELFSPB
| Q4 25 | $52.8M | $59.3M | ||
| Q3 25 | $16.6M | $157.9M | ||
| Q2 25 | $20.1M | $71.8M | ||
| Q1 25 | — | $13.9M | ||
| Q4 24 | — | $-78.3M | ||
| Q3 24 | — | $67.7M | ||
| Q2 24 | — | $72.6M | ||
| Q1 24 | — | $-9.0M |
自由现金流率ELFSPB
| Q4 25 | 10.8% | 8.8% | ||
| Q3 25 | 4.8% | 21.5% | ||
| Q2 25 | 5.7% | 10.3% | ||
| Q1 25 | — | 2.1% | ||
| Q4 24 | — | -11.2% | ||
| Q3 24 | — | 8.7% | ||
| Q2 24 | — | 9.3% | ||
| Q1 24 | — | -1.3% |
资本支出强度ELFSPB
| Q4 25 | 1.4% | 1.2% | ||
| Q3 25 | 2.0% | 1.8% | ||
| Q2 25 | 2.0% | 1.4% | ||
| Q1 25 | — | 1.4% | ||
| Q4 24 | — | 0.8% | ||
| Q3 24 | — | 1.7% | ||
| Q2 24 | — | 1.3% | ||
| Q1 24 | — | 1.7% |
现金转化率ELFSPB
| Q4 25 | 1.51× | 2.37× | ||
| Q3 25 | 7.82× | 3.08× | ||
| Q2 25 | 0.82× | 4.11× | ||
| Q1 25 | — | 25.67× | ||
| Q4 24 | — | -3.08× | ||
| Q3 24 | — | 2.83× | ||
| Q2 24 | — | 13.56× | ||
| Q1 24 | — | 0.06× |
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
SPB
| HPC Segment | $321.5M | 47% |
| Global Pet Supplies | $168.7M | 25% |
| Home And Personal Care | $109.8M | 16% |
| HG Segment | $73.9M | 11% |
