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西蒙地产集团（ELS）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是西蒙地产集团的1.2倍（$461.6M vs $397.6M），西蒙地产集团同比增速更快（2.7% vs -4.1%），过去两年西蒙地产集团的营收复合增速更高（2.3% vs -10.7%）
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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
ELS vs SAM — 直观对比
营收规模更大
SAM
是对方的1.2倍
$397.6M
营收增速更快
ELS
高出6.8%
-4.1%
两年增速更快
ELS
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $397.6M | $461.6M |
| 净利润 | — | — |
| 毛利率 | — | 46.4% |
| 营业利润率 | — | 12.4% |
| 净利率 | — | — |
| 营收同比 | 2.7% | -4.1% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | $0.56 | $2.16 |
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ELSSAM
| Q1 26 | $397.6M | $461.6M | ||
| Q4 25 | $373.9M | $385.7M | ||
| Q3 25 | $393.3M | $537.5M | ||
| Q2 25 | $376.9M | $587.9M | ||
| Q1 25 | $387.3M | $453.9M | ||
| Q4 24 | $372.3M | $402.3M | ||
| Q3 24 | $387.3M | $605.5M | ||
| Q2 24 | $380.0M | $579.1M |
净利润ELSSAM
| Q1 26 | — | — | ||
| Q4 25 | $103.8M | $-22.5M | ||
| Q3 25 | $100.4M | $46.2M | ||
| Q2 25 | $83.5M | $60.4M | ||
| Q1 25 | $114.4M | $24.4M | ||
| Q4 24 | $100.6M | $-38.8M | ||
| Q3 24 | $86.9M | $33.5M | ||
| Q2 24 | $82.1M | $52.3M |
毛利率ELSSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | — | 43.5% | ||
| Q3 25 | — | 50.8% | ||
| Q2 25 | — | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | — | 39.9% | ||
| Q3 24 | — | 46.3% | ||
| Q2 24 | — | 46.0% |
营业利润率ELSSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 26.5% | -8.6% | ||
| Q3 25 | 25.1% | 11.5% | ||
| Q2 25 | 22.3% | 14.0% | ||
| Q1 25 | 28.3% | 7.4% | ||
| Q4 24 | 27.2% | -13.9% | ||
| Q3 24 | 21.4% | 7.6% | ||
| Q2 24 | 21.5% | 12.2% |
净利率ELSSAM
| Q1 26 | — | — | ||
| Q4 25 | 27.8% | -5.8% | ||
| Q3 25 | 25.5% | 8.6% | ||
| Q2 25 | 22.2% | 10.3% | ||
| Q1 25 | 29.5% | 5.4% | ||
| Q4 24 | 27.0% | -9.6% | ||
| Q3 24 | 22.4% | 5.5% | ||
| Q2 24 | 21.6% | 9.0% |
每股收益（稀释后）ELSSAM
| Q1 26 | $0.56 | $2.16 | ||
| Q4 25 | $0.52 | $-1.97 | ||
| Q3 25 | $0.50 | $4.25 | ||
| Q2 25 | $0.42 | $5.45 | ||
| Q1 25 | $0.57 | $2.16 | ||
| Q4 24 | $0.51 | $-3.23 | ||
| Q3 24 | $0.44 | $2.86 | ||
| Q2 24 | $0.42 | $4.39 |
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 | — | $164.1M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $1.8B | $682.6M |
| 总资产 | $5.7M | $1.2B |
| 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ELSSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | — | $223.4M | ||
| Q3 25 | — | $250.5M | ||
| Q2 25 | — | $212.4M | ||
| Q1 25 | — | $152.5M | ||
| Q4 24 | — | $211.8M | ||
| Q3 24 | — | $255.6M | ||
| Q2 24 | — | $219.3M |
总债务ELSSAM
| Q1 26 | — | — | ||
| Q4 25 | $3.3B | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $3.2B | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ELSSAM
| Q1 26 | $1.8B | $682.6M | ||
| Q4 25 | $1.8B | $846.3M | ||
| Q3 25 | $1.8B | $911.0M | ||
| Q2 25 | $1.7B | $912.3M | ||
| Q1 25 | $1.7B | $897.0M | ||
| Q4 24 | $1.7B | $916.2M | ||
| Q3 24 | $1.4B | $1.0B | ||
| Q2 24 | $1.4B | $1.0B |
总资产ELSSAM
| Q1 26 | $5.7M | $1.2B | ||
| Q4 25 | $5.7B | $1.2B | ||
| Q3 25 | $5.7B | $1.2B | ||
| Q2 25 | $5.7B | $1.3B | ||
| Q1 25 | $5.6B | $1.2B | ||
| Q4 24 | $5.6B | $1.3B | ||
| Q3 24 | $5.6B | $1.4B | ||
| Q2 24 | $5.6B | $1.4B |
负债/权益比ELSSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.91× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 1.84× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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% |
SAM
暂无分部数据
