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伊士曼化工（EMN）与KLA Corporation（KLAC）财务数据对比。点击上方公司名可切换其他公司
KLA Corporation的季度营收约是伊士曼化工的1.7倍（$3.3B vs $2.0B），KLA Corporation净利率更高（34.7% vs 5.3%，领先29.4%），KLA Corporation同比增速更快（7.2% vs -13.8%），过去两年KLA Corporation的营收复合增速更高（18.2% vs -8.6%）
伊士曼化工是总部位于美国田纳西州金斯波特的全球特种材料企业，前身为柯达子公司，1920年成立，1994年独立运营。公司在全球拥有36个生产基地、约1.4万名员工，生产各类先进材料、化学品和纤维产品，广泛应用于日常生活领域，2023年销售额约92.1亿美元。
KLA Corporation是总部位于美国加利福尼亚州米尔皮塔斯的企业，主营晶圆制造设备，为半导体及相关纳米电子行业提供过程控制与良率管理系统，产品及服务覆盖晶圆、光罩、集成电路、封装生产从研发到批量制造的全流程。
EMN vs KLAC — 直观对比
营收规模更大
KLAC
是对方的1.7倍
$2.0B
营收增速更快
KLAC
高出21.0%
-13.8%
净利率更高
KLAC
高出29.4%
5.3%
两年增速更快
KLAC
近两年复合增速
-8.6%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.0B | $3.3B |
| 净利润 | $105.0M | $1.1B |
| 毛利率 | 17.1% | 61.4% |
| 营业利润率 | — | — |
| 净利率 | 5.3% | 34.7% |
| 营收同比 | -13.8% | 7.2% |
| 净利润同比 | -42.3% | 39.0% |
| 每股收益（稀释后） | $0.93 | $8.68 |
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EMNKLAC
| Q1 26 | $2.0B | — | ||
| Q4 25 | $2.0B | $3.3B | ||
| Q3 25 | $2.2B | $3.2B | ||
| Q2 25 | $2.3B | $3.2B | ||
| Q1 25 | $2.3B | $3.1B | ||
| Q4 24 | $2.2B | $3.1B | ||
| Q3 24 | $2.5B | $2.8B | ||
| Q2 24 | $2.4B | $2.6B |
净利润EMNKLAC
| Q1 26 | $105.0M | — | ||
| Q4 25 | $105.0M | $1.1B | ||
| Q3 25 | $47.0M | $1.1B | ||
| Q2 25 | $140.0M | $1.2B | ||
| Q1 25 | $182.0M | $1.1B | ||
| Q4 24 | $330.0M | $824.5M | ||
| Q3 24 | $180.0M | $945.9M | ||
| Q2 24 | $230.0M | $836.4M |
毛利率EMNKLAC
| Q1 26 | 17.1% | — | ||
| Q4 25 | 17.1% | 61.4% | ||
| Q3 25 | 19.7% | 61.3% | ||
| Q2 25 | 22.1% | 62.0% | ||
| Q1 25 | 24.8% | 61.6% | ||
| Q4 24 | 24.7% | 60.3% | ||
| Q3 24 | 24.6% | 59.6% | ||
| Q2 24 | 25.3% | 60.7% |
营业利润率EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | 0.6% | — | ||
| Q3 25 | 6.1% | — | ||
| Q2 25 | 7.4% | 41.9% | ||
| Q1 25 | 11.0% | 41.3% | ||
| Q4 24 | 13.2% | 31.6% | ||
| Q3 24 | 11.4% | 38.0% | ||
| Q2 24 | 12.1% | 36.8% |
净利率EMNKLAC
| Q1 26 | 5.3% | — | ||
| Q4 25 | 5.3% | 34.7% | ||
| Q3 25 | 2.1% | 34.9% | ||
| Q2 25 | 6.1% | 37.9% | ||
| Q1 25 | 7.9% | 35.5% | ||
| Q4 24 | 14.7% | 26.8% | ||
| Q3 24 | 7.3% | 33.3% | ||
| Q2 24 | 9.7% | 32.6% |
每股收益（稀释后）EMNKLAC
| Q1 26 | $0.93 | — | ||
| Q4 25 | $0.93 | $8.68 | ||
| Q3 25 | $0.40 | $8.47 | ||
| Q2 25 | $1.20 | $9.04 | ||
| Q1 25 | $1.57 | $8.16 | ||
| Q4 24 | $2.81 | $6.16 | ||
| Q3 24 | $1.53 | $7.01 | ||
| Q2 24 | $1.94 | $6.16 |
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 | $566.0M | $2.5B |
| 总债务越低越好 | — | $5.9B |
| 股东权益账面价值 | $6.0B | $5.5B |
| 总资产 | $14.9B | $16.7B |
| 负债/权益比越低杠杆越低 | — | 1.08× |
8季度趋势，按日历期对齐
现金及短期投资EMNKLAC
| Q1 26 | $566.0M | — | ||
| Q4 25 | $566.0M | $2.5B | ||
| Q3 25 | — | $1.9B | ||
| Q2 25 | — | $2.1B | ||
| Q1 25 | — | $1.9B | ||
| Q4 24 | $837.0M | $1.8B | ||
| Q3 24 | — | $2.0B | ||
| Q2 24 | — | $2.0B |
总债务EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | — | $5.9B | ||
| Q3 25 | — | $5.9B | ||
| Q2 25 | — | $5.9B | ||
| Q1 25 | — | $5.9B | ||
| Q4 24 | — | $5.9B | ||
| Q3 24 | — | $5.9B | ||
| Q2 24 | — | $5.9B |
股东权益EMNKLAC
| Q1 26 | $6.0B | — | ||
| Q4 25 | $6.0B | $5.5B | ||
| Q3 25 | $5.8B | $5.0B | ||
| Q2 25 | $5.8B | $4.7B | ||
| Q1 25 | $5.9B | $4.0B | ||
| Q4 24 | $5.8B | $3.6B | ||
| Q3 24 | $5.7B | $3.6B | ||
| Q2 24 | $5.6B | $3.4B |
总资产EMNKLAC
| Q1 26 | $14.9B | — | ||
| Q4 25 | $14.9B | $16.7B | ||
| Q3 25 | $15.0B | $16.3B | ||
| Q2 25 | $15.2B | $16.1B | ||
| Q1 25 | $15.0B | $15.2B | ||
| Q4 24 | $15.2B | $15.0B | ||
| Q3 24 | $15.1B | $15.7B | ||
| Q2 24 | $14.9B | $15.4B |
负债/权益比EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | — | 1.08× | ||
| Q3 25 | — | 1.18× | ||
| Q2 25 | — | 1.25× | ||
| Q1 25 | — | 1.47× | ||
| Q4 24 | — | 1.64× | ||
| Q3 24 | — | 1.65× | ||
| Q2 24 | — | 1.75× |
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 | — | $1.4B |
| 自由现金流经营现金流 - 资本支出 | — | $1.3B |
| 自由现金流率自由现金流/营收 | — | 38.3% |
| 资本支出强度资本支出/营收 | — | 3.2% |
| 现金转化率经营现金流/净利润 | — | 1.19× |
| 过去12个月自由现金流最近4个季度 | — | $4.4B |
8季度趋势，按日历期对齐
经营现金流EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | $502.0M | $1.4B | ||
| Q3 25 | $402.0M | $1.2B | ||
| Q2 25 | $233.0M | $1.2B | ||
| Q1 25 | $-167.0M | $1.1B | ||
| Q4 24 | $540.0M | $849.5M | ||
| Q3 24 | $396.0M | $995.2M | ||
| Q2 24 | $367.0M | $892.6M |
自由现金流EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | $390.0M | $1.3B | ||
| Q3 25 | $265.0M | $1.1B | ||
| Q2 25 | $83.0M | $1.1B | ||
| Q1 25 | $-314.0M | $990.0M | ||
| Q4 24 | $361.0M | $757.2M | ||
| Q3 24 | $276.0M | $934.8M | ||
| Q2 24 | $252.0M | $831.9M |
自由现金流率EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | 19.8% | 38.3% | ||
| Q3 25 | 12.0% | 33.2% | ||
| Q2 25 | 3.6% | 33.5% | ||
| Q1 25 | -13.7% | 32.3% | ||
| Q4 24 | 16.1% | 24.6% | ||
| Q3 24 | 11.2% | 32.9% | ||
| Q2 24 | 10.7% | 32.4% |
资本支出强度EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 3.2% | ||
| Q3 25 | 6.2% | 3.0% | ||
| Q2 25 | 6.6% | 3.2% | ||
| Q1 25 | 6.4% | 2.7% | ||
| Q4 24 | 8.0% | 3.0% | ||
| Q3 24 | 4.9% | 2.1% | ||
| Q2 24 | 4.9% | 2.4% |
现金转化率EMNKLAC
| Q1 26 | — | — | ||
| Q4 25 | 4.78× | 1.19× | ||
| Q3 25 | 8.55× | 1.04× | ||
| Q2 25 | 1.66× | 0.97× | ||
| Q1 25 | -0.92× | 0.99× | ||
| Q4 24 | 1.64× | 1.03× | ||
| Q3 24 | 2.20× | 1.05× | ||
| Q2 24 | 1.60× | 1.07× |
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
EMN
暂无分部数据
KLAC
| Wafer Inspection | $1.6B | 48% |
| Services | $786.1M | 24% |
| Patterning | $696.2M | 21% |
| Specialty Semiconductor Process | $121.6M | 4% |
| PCB And Component Inspection | $80.3M | 2% |
| Other Revenue | $40.2M | 1% |
