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e.l.f. Beauty, Inc.（ELF）与West Pharmaceutical Services（WST）财务数据对比。点击上方公司名可切换其他公司
West Pharmaceutical Services的季度营收约是e.l.f. Beauty, Inc.的1.6倍（$805.0M vs $489.5M），West Pharmaceutical Services净利率更高（16.4% vs 8.0%，领先8.4%），e.l.f. Beauty, Inc.同比增速更快（37.8% vs 7.5%），West Pharmaceutical Services自由现金流更多（$175.0M 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。
美国West Pharmaceutical Services是注射用药品包装及给药系统的设计和制造商，1923年成立，总部位于宾夕法尼亚州埃克斯顿。成立初期主营注射类药物包装用橡胶组件，曾为青霉素和胰岛素生产商提供符合无菌要求的配套产品。
ELF vs WST — 直观对比
营收规模更大
WST
是对方的1.6倍
$489.5M
营收增速更快
ELF
高出30.3%
7.5%
净利率更高
WST
高出8.4%
8.0%
自由现金流更多
WST
多$122.2M
$52.8M
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $489.5M | $805.0M |
| 净利润 | $39.4M | $132.1M |
| 毛利率 | 71.0% | 37.8% |
| 营业利润率 | 13.8% | 19.5% |
| 净利率 | 8.0% | 16.4% |
| 营收同比 | 37.8% | 7.5% |
| 净利润同比 | 128.1% | 1.5% |
| 每股收益（稀释后） | $0.65 | $1.82 |
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ELFWST
| Q4 25 | $489.5M | $805.0M | ||
| Q3 25 | $343.9M | $804.6M | ||
| Q2 25 | $353.7M | $766.5M | ||
| Q1 25 | — | $698.0M | ||
| Q4 24 | — | $748.8M | ||
| Q3 24 | — | $746.9M | ||
| Q2 24 | — | $702.1M | ||
| Q1 24 | — | $695.4M |
净利润ELFWST
| Q4 25 | $39.4M | $132.1M | ||
| Q3 25 | $3.0M | $140.0M | ||
| Q2 25 | $33.3M | $131.8M | ||
| Q1 25 | — | $89.8M | ||
| Q4 24 | — | $130.1M | ||
| Q3 24 | — | $136.0M | ||
| Q2 24 | — | $111.3M | ||
| Q1 24 | — | $115.3M |
毛利率ELFWST
| Q4 25 | 71.0% | 37.8% | ||
| Q3 25 | 69.4% | 36.6% | ||
| Q2 25 | 69.1% | 35.7% | ||
| Q1 25 | — | 33.2% | ||
| Q4 24 | — | 36.5% | ||
| Q3 24 | — | 35.4% | ||
| Q2 24 | — | 32.8% | ||
| Q1 24 | — | 33.1% |
营业利润率ELFWST
| Q4 25 | 13.8% | 19.5% | ||
| Q3 25 | 2.2% | 20.8% | ||
| Q2 25 | 13.8% | 20.1% | ||
| Q1 25 | — | 15.3% | ||
| Q4 24 | — | 21.3% | ||
| Q3 24 | — | 21.6% | ||
| Q2 24 | — | 18.0% | ||
| Q1 24 | — | 17.7% |
净利率ELFWST
| Q4 25 | 8.0% | 16.4% | ||
| Q3 25 | 0.9% | 17.4% | ||
| Q2 25 | 9.4% | 17.2% | ||
| Q1 25 | — | 12.9% | ||
| Q4 24 | — | 17.4% | ||
| Q3 24 | — | 18.2% | ||
| Q2 24 | — | 15.9% | ||
| Q1 24 | — | 16.6% |
每股收益（稀释后）ELFWST
| Q4 25 | $0.65 | $1.82 | ||
| Q3 25 | $0.05 | $1.92 | ||
| Q2 25 | $0.58 | $1.82 | ||
| Q1 25 | — | $1.23 | ||
| Q4 24 | — | $1.78 | ||
| Q3 24 | — | $1.85 | ||
| Q2 24 | — | $1.51 | ||
| Q1 24 | — | $1.55 |
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 | $791.3M |
| 总债务越低越好 | $816.7M | $202.8M |
| 股东权益账面价值 | $1.2B | $3.2B |
| 总资产 | $2.3B | $4.3B |
| 负债/权益比越低杠杆越低 | 0.70× | 0.06× |
8季度趋势，按日历期对齐
现金及短期投资ELFWST
| Q4 25 | $196.8M | $791.3M | ||
| Q3 25 | $194.4M | $628.5M | ||
| Q2 25 | $170.0M | $509.7M | ||
| Q1 25 | — | $404.2M | ||
| Q4 24 | — | $484.6M | ||
| Q3 24 | — | $490.9M | ||
| Q2 24 | — | $446.2M | ||
| Q1 24 | — | $601.8M |
总债务ELFWST
| Q4 25 | $816.7M | $202.8M | ||
| Q3 25 | $831.6M | $202.7M | ||
| Q2 25 | $256.7M | $202.6M | ||
| Q1 25 | — | $202.6M | ||
| Q4 24 | — | $202.6M | ||
| Q3 24 | — | $202.6M | ||
| Q2 24 | — | $205.8M | ||
| Q1 24 | — | $206.2M |
股东权益ELFWST
| Q4 25 | $1.2B | $3.2B | ||
| Q3 25 | $1.1B | $3.1B | ||
| Q2 25 | $804.9M | $2.9B | ||
| Q1 25 | — | $2.7B | ||
| Q4 24 | — | $2.7B | ||
| Q3 24 | — | $2.8B | ||
| Q2 24 | — | $2.6B | ||
| Q1 24 | — | $2.7B |
总资产ELFWST
| Q4 25 | $2.3B | $4.3B | ||
| Q3 25 | $2.3B | $4.1B | ||
| Q2 25 | $1.3B | $4.0B | ||
| Q1 25 | — | $3.6B | ||
| Q4 24 | — | $3.6B | ||
| Q3 24 | — | $3.7B | ||
| Q2 24 | — | $3.5B | ||
| Q1 24 | — | $3.6B |
负债/权益比ELFWST
| Q4 25 | 0.70× | 0.06× | ||
| Q3 25 | 0.73× | 0.07× | ||
| Q2 25 | 0.32× | 0.07× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | 0.08× | ||
| Q3 24 | — | 0.07× | ||
| Q2 24 | — | 0.08× | ||
| Q1 24 | — | 0.08× |
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 | $251.1M |
| 自由现金流经营现金流 - 资本支出 | $52.8M | $175.0M |
| 自由现金流率自由现金流/营收 | 10.8% | 21.7% |
| 资本支出强度资本支出/营收 | 1.4% | 9.5% |
| 现金转化率经营现金流/净利润 | 1.51× | 1.90× |
| 过去12个月自由现金流最近4个季度 | — | $468.9M |
8季度趋势，按日历期对齐
经营现金流ELFWST
| Q4 25 | $59.4M | $251.1M | ||
| Q3 25 | $23.4M | $197.2M | ||
| Q2 25 | $27.2M | $177.1M | ||
| Q1 25 | — | $129.4M | ||
| Q4 24 | — | $190.1M | ||
| Q3 24 | — | $180.1M | ||
| Q2 24 | — | $165.0M | ||
| Q1 24 | — | $118.2M |
自由现金流ELFWST
| Q4 25 | $52.8M | $175.0M | ||
| Q3 25 | $16.6M | $133.9M | ||
| Q2 25 | $20.1M | $101.9M | ||
| Q1 25 | — | $58.1M | ||
| Q4 24 | — | $85.2M | ||
| Q3 24 | — | $98.8M | ||
| Q2 24 | — | $64.8M | ||
| Q1 24 | — | $27.6M |
自由现金流率ELFWST
| Q4 25 | 10.8% | 21.7% | ||
| Q3 25 | 4.8% | 16.6% | ||
| Q2 25 | 5.7% | 13.3% | ||
| Q1 25 | — | 8.3% | ||
| Q4 24 | — | 11.4% | ||
| Q3 24 | — | 13.2% | ||
| Q2 24 | — | 9.2% | ||
| Q1 24 | — | 4.0% |
资本支出强度ELFWST
| Q4 25 | 1.4% | 9.5% | ||
| Q3 25 | 2.0% | 7.9% | ||
| Q2 25 | 2.0% | 9.8% | ||
| Q1 25 | — | 10.2% | ||
| Q4 24 | — | 14.0% | ||
| Q3 24 | — | 10.9% | ||
| Q2 24 | — | 14.3% | ||
| Q1 24 | — | 13.0% |
现金转化率ELFWST
| Q4 25 | 1.51× | 1.90× | ||
| Q3 25 | 7.82× | 1.41× | ||
| Q2 25 | 0.82× | 1.34× | ||
| Q1 25 | — | 1.44× | ||
| Q4 24 | — | 1.46× | ||
| Q3 24 | — | 1.32× | ||
| Q2 24 | — | 1.48× | ||
| Q1 24 | — | 1.03× |
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
WST
| Proprietary Products | $661.8M | 82% |
| Contract Manufactured Products | $143.2M | 18% |
| Affiliated Entity | $3.3M | 0% |
