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西蒙地产集团（ELS）与EAGLE MATERIALS INC（EXP）财务数据对比。点击上方公司名可切换其他公司
EAGLE MATERIALS INC的季度营收约是西蒙地产集团的1.4倍（$556.0M vs $397.6M），西蒙地产集团同比增速更快（2.7% vs -0.4%），过去两年EAGLE MATERIALS INC的营收复合增速更高（8.0% vs 2.3%）
西蒙地产集团是美国头部房地产投资信托企业，投资范围涵盖购物中心、奥特莱斯及社区生活中心等商业地产业态，是美国规模最大的购物中心持有方，总部位于印第安纳州印第安纳波利斯，截至2024年12月末共持有232处物业权益。
Eagle Materials Inc.是总部位于美国得克萨斯州达拉斯的建筑材料生产企业，主营产品包括水泥、混凝土、建筑骨料、石膏、墙板、纸板以及水力压裂作业专用砂，产品广泛应用于建筑施工、能源开发等多个领域。
ELS vs EXP — 直观对比
营收规模更大
EXP
是对方的1.4倍
$397.6M
营收增速更快
ELS
高出3.0%
-0.4%
两年增速更快
EXP
近两年复合增速
2.3%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $397.6M | $556.0M |
| 净利润 | — | $102.9M |
| 毛利率 | — | 28.9% |
| 营业利润率 | — | — |
| 净利率 | — | 18.5% |
| 营收同比 | 2.7% | -0.4% |
| 净利润同比 | — | -13.9% |
| 每股收益（稀释后） | $0.56 | $3.22 |
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ELSEXP
| Q1 26 | $397.6M | — | ||
| Q4 25 | $373.9M | $556.0M | ||
| Q3 25 | $393.3M | $638.9M | ||
| Q2 25 | $376.9M | $634.7M | ||
| Q1 25 | $387.3M | $470.2M | ||
| Q4 24 | $372.3M | $558.0M | ||
| Q3 24 | $387.3M | $623.6M | ||
| Q2 24 | $380.0M | $608.7M |
净利润ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | $103.8M | $102.9M | ||
| Q3 25 | $100.4M | $137.4M | ||
| Q2 25 | $83.5M | $123.4M | ||
| Q1 25 | $114.4M | $66.5M | ||
| Q4 24 | $100.6M | $119.6M | ||
| Q3 24 | $86.9M | $143.5M | ||
| Q2 24 | $82.1M | $133.8M |
毛利率ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | — | 28.9% | ||
| Q3 25 | — | 31.3% | ||
| Q2 25 | — | 29.2% | ||
| Q1 25 | — | 22.2% | ||
| Q4 24 | — | 31.9% | ||
| Q3 24 | — | 32.7% | ||
| Q2 24 | — | 30.7% |
营业利润率ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | 26.5% | — | ||
| Q3 25 | 25.1% | — | ||
| Q2 25 | 22.3% | — | ||
| Q1 25 | 28.3% | — | ||
| Q4 24 | 27.2% | 32.8% | ||
| Q3 24 | 21.4% | 34.2% | ||
| Q2 24 | 21.5% | 32.0% |
净利率ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | 27.8% | 18.5% | ||
| Q3 25 | 25.5% | 21.5% | ||
| Q2 25 | 22.2% | 19.4% | ||
| Q1 25 | 29.5% | 14.1% | ||
| Q4 24 | 27.0% | 21.4% | ||
| Q3 24 | 22.4% | 23.0% | ||
| Q2 24 | 21.6% | 22.0% |
每股收益（稀释后）ELSEXP
| Q1 26 | $0.56 | — | ||
| Q4 25 | $0.52 | $3.22 | ||
| Q3 25 | $0.50 | $4.23 | ||
| Q2 25 | $0.42 | $3.76 | ||
| Q1 25 | $0.57 | $2.01 | ||
| Q4 24 | $0.51 | $3.56 | ||
| Q3 24 | $0.44 | $4.26 | ||
| Q2 24 | $0.42 | $3.94 |
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 | — | $419.0M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $1.8B | $1.5B |
| 总资产 | $5.7M | $3.8B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | — | $419.0M | ||
| Q3 25 | — | $35.0M | ||
| Q2 25 | — | $59.7M | ||
| Q1 25 | — | $20.4M | ||
| Q4 24 | — | $31.2M | ||
| Q3 24 | — | $93.9M | ||
| Q2 24 | — | $46.5M |
总债务ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | $3.3B | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | $1.2B | ||
| Q4 24 | $3.2B | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ELSEXP
| Q1 26 | $1.8B | — | ||
| Q4 25 | $1.8B | $1.5B | ||
| Q3 25 | $1.8B | $1.5B | ||
| Q2 25 | $1.7B | $1.5B | ||
| Q1 25 | $1.7B | $1.5B | ||
| Q4 24 | $1.7B | $1.5B | ||
| Q3 24 | $1.4B | $1.4B | ||
| Q2 24 | $1.4B | $1.4B |
总资产ELSEXP
| Q1 26 | $5.7M | — | ||
| Q4 25 | $5.7B | $3.8B | ||
| Q3 25 | $5.7B | $3.4B | ||
| Q2 25 | $5.7B | $3.4B | ||
| Q1 25 | $5.6B | $3.3B | ||
| Q4 24 | $5.6B | $3.0B | ||
| Q3 24 | $5.6B | $3.1B | ||
| Q2 24 | $5.6B | $3.0B |
负债/权益比ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | 1.91× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | 0.86× | ||
| Q4 24 | 1.84× | — | ||
| 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 | — | $170.8M |
| 自由现金流经营现金流 - 资本支出 | — | $60.8M |
| 自由现金流率自由现金流/营收 | — | 10.9% |
| 资本支出强度资本支出/营收 | — | 19.8% |
| 现金转化率经营现金流/净利润 | — | 1.66× |
| 过去12个月自由现金流最近4个季度 | — | $231.8M |
8季度趋势，按日历期对齐
经营现金流ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | $571.1M | $170.8M | ||
| Q3 25 | $147.0M | $204.6M | ||
| Q2 25 | $131.3M | $136.6M | ||
| Q1 25 | $193.4M | $62.8M | ||
| Q4 24 | $596.7M | $119.9M | ||
| Q3 24 | $149.5M | $233.3M | ||
| Q2 24 | $143.1M | $132.6M |
自由现金流ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | $334.1M | $60.8M | ||
| Q3 25 | $75.7M | $96.1M | ||
| Q2 25 | $71.8M | $60.5M | ||
| Q1 25 | $148.2M | $14.5M | ||
| Q4 24 | $355.4M | $72.5M | ||
| Q3 24 | $91.1M | $166.8M | ||
| Q2 24 | $80.6M | $99.5M |
自由现金流率ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | 89.4% | 10.9% | ||
| Q3 25 | 19.3% | 15.0% | ||
| Q2 25 | 19.1% | 9.5% | ||
| Q1 25 | 38.3% | 3.1% | ||
| Q4 24 | 95.5% | 13.0% | ||
| Q3 24 | 23.5% | 26.7% | ||
| Q2 24 | 21.2% | 16.3% |
资本支出强度ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | 63.4% | 19.8% | ||
| Q3 25 | 18.1% | 17.0% | ||
| Q2 25 | 15.8% | 12.0% | ||
| Q1 25 | 11.7% | 10.3% | ||
| Q4 24 | 64.8% | 8.5% | ||
| Q3 24 | 15.1% | 10.7% | ||
| Q2 24 | 16.5% | 5.4% |
现金转化率ELSEXP
| Q1 26 | — | — | ||
| Q4 25 | 5.50× | 1.66× | ||
| Q3 25 | 1.46× | 1.49× | ||
| Q2 25 | 1.57× | 1.11× | ||
| Q1 25 | 1.69× | 0.94× | ||
| Q4 24 | 5.93× | 1.00× | ||
| Q3 24 | 1.72× | 1.63× | ||
| Q2 24 | 1.74× | 0.99× |
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
ELS
| Rental income | $339.0M | 85% |
| Other | $37.2M | 9% |
| Annual membership subscriptions | $18.3M | 5% |
| Membership upgrade revenue | $3.1M | 1% |
EXP
| External Customers | $283.5M | 51% |
| Gypsum Wallboard | $175.9M | 32% |
| Recycled Paperboard | $47.8M | 9% |
| Corporate Joint Venture | $29.4M | 5% |
| Other | $11.8M | 2% |
| Western Pennsylvania Acquisition | $7.6M | 1% |
