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西蒙地产集团（ELS）与Penguin Solutions, Inc.（PENG）财务数据对比。点击上方公司名可切换其他公司
西蒙地产集团的季度营收约是Penguin Solutions, Inc.的1.2倍（$397.6M vs $343.1M），西蒙地产集团同比增速更快（2.7% vs 0.6%），过去两年Penguin Solutions, Inc.的营收复合增速更高（11.8% 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。
企鹅解决方案公司旗下的兰波集团以拉姆齐解决方案品牌开展业务，是一家美国企业，业务涵盖个人理财、领导力发展、人际关系管理与职业发展相关产品与服务。该公司由戴夫·拉姆齐与妻子莎伦于1991年创立，总部位于田纳西州富兰克林。
ELS vs PENG — 直观对比
营收规模更大
ELS
是对方的1.2倍
$343.1M
营收增速更快
ELS
高出2.1%
0.6%
两年增速更快
PENG
近两年复合增速
2.3%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $397.6M | $343.1M |
| 净利润 | — | $5.3M |
| 毛利率 | — | 28.0% |
| 营业利润率 | — | 5.7% |
| 净利率 | — | 1.5% |
| 营收同比 | 2.7% | 0.6% |
| 净利润同比 | — | 1.0% |
| 每股收益（稀释后） | $0.56 | $0.04 |
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ELSPENG
| Q1 26 | $397.6M | — | ||
| Q4 25 | $373.9M | $343.1M | ||
| Q3 25 | $393.3M | $337.9M | ||
| Q2 25 | $376.9M | $324.3M | ||
| Q1 25 | $387.3M | $365.5M | ||
| Q4 24 | $372.3M | $341.1M | ||
| Q3 24 | $387.3M | $284.8M | ||
| Q2 24 | $380.0M | $300.6M |
净利润ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | $103.8M | $5.3M | ||
| Q3 25 | $100.4M | $9.4M | ||
| Q2 25 | $83.5M | $2.7M | ||
| Q1 25 | $114.4M | $8.1M | ||
| Q4 24 | $100.6M | $5.2M | ||
| Q3 24 | $86.9M | — | ||
| Q2 24 | $82.1M | $5.6M |
毛利率ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | — | 28.0% | ||
| Q3 25 | — | 28.6% | ||
| Q2 25 | — | 29.3% | ||
| Q1 25 | — | 28.6% | ||
| Q4 24 | — | 28.7% | ||
| Q3 24 | — | 28.8% | ||
| Q2 24 | — | 29.6% |
营业利润率ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | 26.5% | 5.7% | ||
| Q3 25 | 25.1% | 3.7% | ||
| Q2 25 | 22.3% | 3.0% | ||
| Q1 25 | 28.3% | 5.1% | ||
| Q4 24 | 27.2% | 5.1% | ||
| Q3 24 | 21.4% | -1.2% | ||
| Q2 24 | 21.5% | 3.8% |
净利率ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | 27.8% | 1.5% | ||
| Q3 25 | 25.5% | 2.8% | ||
| Q2 25 | 22.2% | 0.8% | ||
| Q1 25 | 29.5% | 2.2% | ||
| Q4 24 | 27.0% | 1.5% | ||
| Q3 24 | 22.4% | — | ||
| Q2 24 | 21.6% | 1.9% |
每股收益（稀释后）ELSPENG
| Q1 26 | $0.56 | — | ||
| Q4 25 | $0.52 | $0.04 | ||
| Q3 25 | $0.50 | $0.10 | ||
| Q2 25 | $0.42 | $-0.01 | ||
| Q1 25 | $0.57 | $0.09 | ||
| Q4 24 | $0.51 | $0.10 | ||
| Q3 24 | $0.44 | — | ||
| Q2 24 | $0.42 | $0.10 |
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 | — | $461.5M |
| 总债务越低越好 | — | $462.3M |
| 股东权益账面价值 | $1.8B | $389.7M |
| 总资产 | $5.7M | $1.6B |
| 负债/权益比越低杠杆越低 | — | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | — | $461.5M | ||
| Q3 25 | — | $453.8M | ||
| Q2 25 | — | $735.5M | ||
| Q1 25 | — | $647.0M | ||
| Q4 24 | — | $393.7M | ||
| Q3 24 | — | $389.5M | ||
| Q2 24 | — | $467.5M |
总债务ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | $3.3B | $462.3M | ||
| Q3 25 | — | $461.8M | ||
| Q2 25 | — | $659.5M | ||
| Q1 25 | — | $658.8M | ||
| Q4 24 | $3.2B | $658.1M | ||
| Q3 24 | — | $657.3M | ||
| Q2 24 | — | $667.0M |
股东权益ELSPENG
| Q1 26 | $1.8B | — | ||
| Q4 25 | $1.8B | $389.7M | ||
| Q3 25 | $1.8B | $394.2M | ||
| Q2 25 | $1.7B | $584.8M | ||
| Q1 25 | $1.7B | $602.5M | ||
| Q4 24 | $1.7B | $400.4M | ||
| Q3 24 | $1.4B | $391.4M | ||
| Q2 24 | $1.4B | $423.4M |
总资产ELSPENG
| Q1 26 | $5.7M | — | ||
| Q4 25 | $5.7B | $1.6B | ||
| Q3 25 | $5.7B | $1.6B | ||
| Q2 25 | $5.7B | $1.8B | ||
| Q1 25 | $5.6B | $1.8B | ||
| Q4 24 | $5.6B | $1.6B | ||
| Q3 24 | $5.6B | $1.5B | ||
| Q2 24 | $5.6B | $1.5B |
负债/权益比ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | 1.91× | 1.19× | ||
| Q3 25 | — | 1.17× | ||
| Q2 25 | — | 1.13× | ||
| Q1 25 | — | 1.09× | ||
| Q4 24 | 1.84× | 1.64× | ||
| Q3 24 | — | 1.68× | ||
| Q2 24 | — | 1.58× |
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 | — | $31.1M |
| 自由现金流经营现金流 - 资本支出 | — | $28.2M |
| 自由现金流率自由现金流/营收 | — | 8.2% |
| 资本支出强度资本支出/营收 | — | 0.8% |
| 现金转化率经营现金流/净利润 | — | 5.89× |
| 过去12个月自由现金流最近4个季度 | — | $116.3M |
8季度趋势，按日历期对齐
经营现金流ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | $571.1M | $31.1M | ||
| Q3 25 | $147.0M | $-70.4M | ||
| Q2 25 | $131.3M | $92.8M | ||
| Q1 25 | $193.4M | $72.9M | ||
| Q4 24 | $596.7M | $13.8M | ||
| Q3 24 | $149.5M | — | ||
| Q2 24 | $143.1M | $57.9M |
自由现金流ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | $334.1M | $28.2M | ||
| Q3 25 | $75.7M | $-73.4M | ||
| Q2 25 | $71.8M | $90.9M | ||
| Q1 25 | $148.2M | $70.5M | ||
| Q4 24 | $355.4M | $12.0M | ||
| Q3 24 | $91.1M | — | ||
| Q2 24 | $80.6M | $48.9M |
自由现金流率ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | 89.4% | 8.2% | ||
| Q3 25 | 19.3% | -21.7% | ||
| Q2 25 | 19.1% | 28.0% | ||
| Q1 25 | 38.3% | 19.3% | ||
| Q4 24 | 95.5% | 3.5% | ||
| Q3 24 | 23.5% | — | ||
| Q2 24 | 21.2% | 16.3% |
资本支出强度ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | 63.4% | 0.8% | ||
| Q3 25 | 18.1% | 0.9% | ||
| Q2 25 | 15.8% | 0.6% | ||
| Q1 25 | 11.7% | 0.6% | ||
| Q4 24 | 64.8% | 0.5% | ||
| Q3 24 | 15.1% | — | ||
| Q2 24 | 16.5% | 3.0% |
现金转化率ELSPENG
| Q1 26 | — | — | ||
| Q4 25 | 5.50× | 5.89× | ||
| Q3 25 | 1.46× | -7.47× | ||
| Q2 25 | 1.57× | 34.88× | ||
| Q1 25 | 1.69× | 9.02× | ||
| Q4 24 | 5.93× | 2.65× | ||
| Q3 24 | 1.72× | — | ||
| Q2 24 | 1.74× | 10.30× |
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% |
PENG
| Integrated Memory Segment | $171.6M | 50% |
| Advanced Computing Segment | $115.7M | 34% |
| Optimized LED Segment | $55.7M | 16% |
