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伊士曼化工（EMN）与ServiceNow（NOW）财务数据对比。点击上方公司名可切换其他公司
ServiceNow的季度营收约是伊士曼化工的1.9倍（$3.8B vs $2.0B），ServiceNow净利率更高（12.4% vs 5.3%，领先7.1%），ServiceNow同比增速更快（2.8% vs -13.8%），过去两年ServiceNow的营收复合增速更高（19.8% 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。
ServiceNow是2003年由弗雷德·卢迪在美国加利福尼亚州圣克拉拉创立的软件企业，主打云计算平台产品，可支持企业搭建及管理自动化业务工作流。公司于纽交所上市，现为标普100及标普500指数成分股。
EMN vs NOW — 直观对比
营收规模更大
NOW
是对方的1.9倍
$2.0B
营收增速更快
NOW
高出16.6%
-13.8%
净利率更高
NOW
高出7.1%
5.3%
两年增速更快
NOW
近两年复合增速
-8.6%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.0B | $3.8B |
| 净利润 | $105.0M | $469.0M |
| 毛利率 | 17.1% | 75.1% |
| 营业利润率 | — | 13.3% |
| 净利率 | 5.3% | 12.4% |
| 营收同比 | -13.8% | 2.8% |
| 净利润同比 | -42.3% | -53.7% |
| 每股收益（稀释后） | $0.93 | $1.04 |
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EMNNOW
| Q1 26 | $2.0B | $3.8B | ||
| Q4 25 | $2.0B | $3.6B | ||
| Q3 25 | $2.2B | $3.4B | ||
| Q2 25 | $2.3B | $3.2B | ||
| Q1 25 | $2.3B | $3.1B | ||
| Q4 24 | $2.2B | $3.0B | ||
| Q3 24 | $2.5B | $2.8B | ||
| Q2 24 | $2.4B | $2.6B |
净利润EMNNOW
| Q1 26 | $105.0M | $469.0M | ||
| Q4 25 | $105.0M | $401.0M | ||
| Q3 25 | $47.0M | $502.0M | ||
| Q2 25 | $140.0M | $385.0M | ||
| Q1 25 | $182.0M | $460.0M | ||
| Q4 24 | $330.0M | $384.0M | ||
| Q3 24 | $180.0M | $432.0M | ||
| Q2 24 | $230.0M | $262.0M |
毛利率EMNNOW
| Q1 26 | 17.1% | 75.1% | ||
| Q4 25 | 17.1% | 76.6% | ||
| Q3 25 | 19.7% | 77.3% | ||
| Q2 25 | 22.1% | 77.5% | ||
| Q1 25 | 24.8% | 78.9% | ||
| Q4 24 | 24.7% | 78.7% | ||
| Q3 24 | 24.6% | 79.1% | ||
| Q2 24 | 25.3% | 79.0% |
营业利润率EMNNOW
| Q1 26 | — | 13.3% | ||
| Q4 25 | 0.6% | 12.4% | ||
| Q3 25 | 6.1% | 16.8% | ||
| Q2 25 | 7.4% | 11.1% | ||
| Q1 25 | 11.0% | 14.6% | ||
| Q4 24 | 13.2% | 12.6% | ||
| Q3 24 | 11.4% | 14.9% | ||
| Q2 24 | 12.1% | 9.1% |
净利率EMNNOW
| Q1 26 | 5.3% | 12.4% | ||
| Q4 25 | 5.3% | 11.2% | ||
| Q3 25 | 2.1% | 14.7% | ||
| Q2 25 | 6.1% | 12.0% | ||
| Q1 25 | 7.9% | 14.9% | ||
| Q4 24 | 14.7% | 13.0% | ||
| Q3 24 | 7.3% | 15.4% | ||
| Q2 24 | 9.7% | 10.0% |
每股收益（稀释后）EMNNOW
| Q1 26 | $0.93 | $1.04 | ||
| Q4 25 | $0.93 | $-4.77 | ||
| Q3 25 | $0.40 | $2.40 | ||
| Q2 25 | $1.20 | $1.84 | ||
| Q1 25 | $1.57 | $2.20 | ||
| Q4 24 | $2.81 | $1.84 | ||
| Q3 24 | $1.53 | $2.07 | ||
| Q2 24 | $1.94 | $1.26 |
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 | $2.7B |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $6.0B | $11.7B |
| 总资产 | $14.9B | $24.4B |
| 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EMNNOW
| Q1 26 | $566.0M | $2.7B | ||
| Q4 25 | $566.0M | $3.7B | ||
| Q3 25 | — | $2.7B | ||
| Q2 25 | — | $3.1B | ||
| Q1 25 | — | $3.4B | ||
| Q4 24 | $837.0M | $2.3B | ||
| Q3 24 | — | $1.9B | ||
| Q2 24 | — | $2.2B |
股东权益EMNNOW
| Q1 26 | $6.0B | $11.7B | ||
| Q4 25 | $6.0B | $13.0B | ||
| Q3 25 | $5.8B | $11.3B | ||
| Q2 25 | $5.8B | $10.9B | ||
| Q1 25 | $5.9B | $10.1B | ||
| Q4 24 | $5.8B | $9.6B | ||
| Q3 24 | $5.7B | $9.3B | ||
| Q2 24 | $5.6B | $8.7B |
总资产EMNNOW
| Q1 26 | $14.9B | $24.4B | ||
| Q4 25 | $14.9B | $26.0B | ||
| Q3 25 | $15.0B | $21.8B | ||
| Q2 25 | $15.2B | $22.1B | ||
| Q1 25 | $15.0B | $21.0B | ||
| Q4 24 | $15.2B | $20.4B | ||
| Q3 24 | $15.1B | $18.4B | ||
| Q2 24 | $14.9B | $18.2B |
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 | — | $1.7B |
| 自由现金流经营现金流 - 资本支出 | — | $1.7B |
| 自由现金流率自由现金流/营收 | — | 44.2% |
| 资本支出强度资本支出/营收 | — | — |
| 现金转化率经营现金流/净利润 | — | 3.56× |
| 过去12个月自由现金流最近4个季度 | — | $4.8B |
8季度趋势，按日历期对齐
经营现金流EMNNOW
| Q1 26 | — | $1.7B | ||
| Q4 25 | $502.0M | $2.2B | ||
| Q3 25 | $402.0M | $813.0M | ||
| Q2 25 | $233.0M | $716.0M | ||
| Q1 25 | $-167.0M | $1.7B | ||
| Q4 24 | $540.0M | $1.6B | ||
| Q3 24 | $396.0M | $671.0M | ||
| Q2 24 | $367.0M | $620.0M |
自由现金流EMNNOW
| Q1 26 | — | $1.7B | ||
| Q4 25 | $390.0M | $2.0B | ||
| Q3 25 | $265.0M | $578.0M | ||
| Q2 25 | $83.0M | $526.0M | ||
| Q1 25 | $-314.0M | $1.5B | ||
| Q4 24 | $361.0M | $1.4B | ||
| Q3 24 | $276.0M | $469.0M | ||
| Q2 24 | $252.0M | $358.0M |
自由现金流率EMNNOW
| Q1 26 | — | 44.2% | ||
| Q4 25 | 19.8% | 56.1% | ||
| Q3 25 | 12.0% | 17.0% | ||
| Q2 25 | 3.6% | 16.4% | ||
| Q1 25 | -13.7% | 47.7% | ||
| Q4 24 | 16.1% | 46.7% | ||
| Q3 24 | 11.2% | 16.8% | ||
| Q2 24 | 10.7% | 13.6% |
资本支出强度EMNNOW
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 6.7% | ||
| Q3 25 | 6.2% | 6.9% | ||
| Q2 25 | 6.6% | 5.9% | ||
| Q1 25 | 6.4% | 6.6% | ||
| Q4 24 | 8.0% | 8.6% | ||
| Q3 24 | 4.9% | 7.2% | ||
| Q2 24 | 4.9% | 10.0% |
现金转化率EMNNOW
| Q1 26 | — | 3.56× | ||
| Q4 25 | 4.78× | 5.58× | ||
| Q3 25 | 8.55× | 1.62× | ||
| Q2 25 | 1.66× | 1.86× | ||
| Q1 25 | -0.92× | 3.65× | ||
| Q4 24 | 1.64× | 4.26× | ||
| Q3 24 | 2.20× | 1.55× | ||
| Q2 24 | 1.60× | 2.37× |
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
NOW
| Subscription revenues | $3.7B | 97% |
| Other | $80.5M | 2% |
| Professional services and other revenues | $18.5M | 0% |
