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西蒙地产集团（ELS）与FEDERAL SIGNAL CORP（FSS）财务数据对比。点击上方公司名可切换其他公司
FEDERAL SIGNAL CORP的季度营收约是西蒙地产集团的1.5倍（$597.1M vs $397.6M），FEDERAL SIGNAL CORP同比增速更快（26.5% vs 6.3%），过去两年FEDERAL SIGNAL CORP的营收复合增速更高（18.5% 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。
联邦信号公司是20世纪早期的美国企业，主营铁路信号设备的制造业务，总部坐落于美国纽约州奥尔巴尼市，其生产的相关信号产品在当时的美国轨道交通行业得到了广泛应用，具备一定的行业知名度。
ELS vs FSS — 直观对比
营收规模更大
FSS
是对方的1.5倍
$397.6M
营收增速更快
FSS
高出20.2%
6.3%
两年增速更快
FSS
近两年复合增速
2.3%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $397.6M | $597.1M |
| 净利润 | — | $60.8M |
| 毛利率 | — | 28.4% |
| 营业利润率 | — | 14.0% |
| 净利率 | — | 10.2% |
| 营收同比 | 6.3% | 26.5% |
| 净利润同比 | — | 21.6% |
| 每股收益（稀释后） | $0.56 | $0.99 |
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ELSFSS
| Q1 26 | $397.6M | — | ||
| Q4 25 | $373.9M | $597.1M | ||
| Q3 25 | $393.3M | $555.0M | ||
| Q2 25 | $376.9M | $564.6M | ||
| Q1 25 | $387.3M | $463.8M | ||
| Q4 24 | $372.3M | $472.0M | ||
| Q3 24 | $387.3M | $474.2M | ||
| Q2 24 | $380.0M | $490.4M |
净利润ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | $103.8M | $60.8M | ||
| Q3 25 | $100.4M | $68.1M | ||
| Q2 25 | $83.5M | $71.4M | ||
| Q1 25 | $114.4M | $46.3M | ||
| Q4 24 | $100.6M | $50.0M | ||
| Q3 24 | $86.9M | $53.9M | ||
| Q2 24 | $82.1M | $60.8M |
毛利率ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | — | 28.4% | ||
| Q3 25 | — | 29.1% | ||
| Q2 25 | — | 30.0% | ||
| Q1 25 | — | 28.2% | ||
| Q4 24 | — | 28.1% | ||
| Q3 24 | — | 29.6% | ||
| Q2 24 | — | 29.4% |
营业利润率ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | 26.5% | 14.0% | ||
| Q3 25 | 25.1% | 16.9% | ||
| Q2 25 | 22.3% | 17.3% | ||
| Q1 25 | 28.3% | 14.2% | ||
| Q4 24 | 27.2% | 14.9% | ||
| Q3 24 | 21.4% | 16.0% | ||
| Q2 24 | 21.5% | 16.5% |
净利率ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | 27.8% | 10.2% | ||
| Q3 25 | 25.5% | 12.3% | ||
| Q2 25 | 22.2% | 12.6% | ||
| Q1 25 | 29.5% | 10.0% | ||
| Q4 24 | 27.0% | 10.6% | ||
| Q3 24 | 22.4% | 11.4% | ||
| Q2 24 | 21.6% | 12.4% |
每股收益（稀释后）ELSFSS
| Q1 26 | $0.56 | — | ||
| Q4 25 | $0.52 | $0.99 | ||
| Q3 25 | $0.50 | $1.11 | ||
| Q2 25 | $0.42 | $1.16 | ||
| Q1 25 | $0.57 | $0.75 | ||
| Q4 24 | $0.51 | $0.80 | ||
| Q3 24 | $0.44 | $0.87 | ||
| Q2 24 | $0.42 | $0.99 |
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 | — | $63.7M |
| 总债务越低越好 | — | $564.6M |
| 股东权益账面价值 | $1.8B | $1.4B |
| 总资产 | $5.7M | $2.4B |
| 负债/权益比越低杠杆越低 | — | 0.41× |
8季度趋势，按日历期对齐
现金及短期投资ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | — | $63.7M | ||
| Q3 25 | — | $54.4M | ||
| Q2 25 | — | $64.7M | ||
| Q1 25 | — | $57.5M | ||
| Q4 24 | — | $91.1M | ||
| Q3 24 | — | $73.7M | ||
| Q2 24 | — | $48.6M |
总债务ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | $3.3B | $564.6M | ||
| Q3 25 | — | $201.2M | ||
| Q2 25 | — | $258.3M | ||
| Q1 25 | — | $266.9M | ||
| Q4 24 | $3.2B | $204.4M | ||
| Q3 24 | — | $223.3M | ||
| Q2 24 | — | $248.8M |
股东权益ELSFSS
| Q1 26 | $1.8B | — | ||
| Q4 25 | $1.8B | $1.4B | ||
| Q3 25 | $1.8B | $1.3B | ||
| Q2 25 | $1.7B | $1.3B | ||
| Q1 25 | $1.7B | $1.2B | ||
| Q4 24 | $1.7B | $1.2B | ||
| Q3 24 | $1.4B | $1.1B | ||
| Q2 24 | $1.4B | $1.1B |
总资产ELSFSS
| Q1 26 | $5.7M | — | ||
| Q4 25 | $5.7B | $2.4B | ||
| Q3 25 | $5.7B | $1.9B | ||
| Q2 25 | $5.7B | $1.9B | ||
| Q1 25 | $5.6B | $1.9B | ||
| Q4 24 | $5.6B | $1.8B | ||
| Q3 24 | $5.6B | $1.7B | ||
| Q2 24 | $5.6B | $1.7B |
负债/权益比ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | 1.91× | 0.41× | ||
| Q3 25 | — | 0.15× | ||
| Q2 25 | — | 0.20× | ||
| Q1 25 | — | 0.22× | ||
| Q4 24 | 1.84× | 0.17× | ||
| Q3 24 | — | 0.19× | ||
| Q2 24 | — | 0.23× |
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 | — | $97.2M |
| 自由现金流经营现金流 - 资本支出 | — | $89.5M |
| 自由现金流率自由现金流/营收 | — | 15.0% |
| 资本支出强度资本支出/营收 | — | 1.3% |
| 现金转化率经营现金流/净利润 | — | 1.60× |
| 过去12个月自由现金流最近4个季度 | — | $227.1M |
8季度趋势，按日历期对齐
经营现金流ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | $571.1M | $97.2M | ||
| Q3 25 | $147.0M | $61.1M | ||
| Q2 25 | $131.3M | $59.7M | ||
| Q1 25 | $193.4M | $36.7M | ||
| Q4 24 | $596.7M | $90.6M | ||
| Q3 24 | $149.5M | $68.8M | ||
| Q2 24 | $143.1M | $40.6M |
自由现金流ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | $334.1M | $89.5M | ||
| Q3 25 | $75.7M | $54.1M | ||
| Q2 25 | $71.8M | $52.4M | ||
| Q1 25 | $148.2M | $31.1M | ||
| Q4 24 | $355.4M | $82.1M | ||
| Q3 24 | $91.1M | $60.9M | ||
| Q2 24 | $80.6M | $24.8M |
自由现金流率ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | 89.4% | 15.0% | ||
| Q3 25 | 19.3% | 9.7% | ||
| Q2 25 | 19.1% | 9.3% | ||
| Q1 25 | 38.3% | 6.7% | ||
| Q4 24 | 95.5% | 17.4% | ||
| Q3 24 | 23.5% | 12.8% | ||
| Q2 24 | 21.2% | 5.1% |
资本支出强度ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | 63.4% | 1.3% | ||
| Q3 25 | 18.1% | 1.3% | ||
| Q2 25 | 15.8% | 1.3% | ||
| Q1 25 | 11.7% | 1.2% | ||
| Q4 24 | 64.8% | 1.8% | ||
| Q3 24 | 15.1% | 1.7% | ||
| Q2 24 | 16.5% | 3.2% |
现金转化率ELSFSS
| Q1 26 | — | — | ||
| Q4 25 | 5.50× | 1.60× | ||
| Q3 25 | 1.46× | 0.90× | ||
| Q2 25 | 1.57× | 0.84× | ||
| Q1 25 | 1.69× | 0.79× | ||
| Q4 24 | 5.93× | 1.81× | ||
| Q3 24 | 1.72× | 1.28× | ||
| Q2 24 | 1.74× | 0.67× |
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% |
FSS
| Vehiclesandequipment | $403.4M | 68% |
| Parts | $66.8M | 11% |
| Publicsafetyandsecurityequipment | $62.2M | 10% |
| Rentalincome | $19.0M | 3% |
| Industrialsignalingequipment | $18.2M | 3% |
| Other | $14.9M | 2% |
| Warningsystems | $12.6M | 2% |
