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伊士曼化工（EMN）与利氏兄弟拍卖行（RBA）财务数据对比。点击上方公司名可切换其他公司
伊士曼化工的季度营收约是利氏兄弟拍卖行的1.6倍（$2.0B vs $1.2B），利氏兄弟拍卖行净利率更高（9.1% vs 5.3%，领先3.8%），利氏兄弟拍卖行同比增速更快（5.4% vs -13.8%），过去两年利氏兄弟拍卖行的营收复合增速更高（6.3% 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。
利氏兄弟拍卖行（股票代码RBA）是全球知名的工业资产拍卖服务商，注册地位于加拿大，属公开上市企业，总部设在美国伊利诺伊州韦斯特切斯特，普通股同时在多伦多证券交易所与纽约证券交易所挂牌交易。
EMN vs RBA — 直观对比
营收规模更大
EMN
是对方的1.6倍
$1.2B
营收增速更快
RBA
高出19.3%
-13.8%
净利率更高
RBA
高出3.8%
5.3%
两年增速更快
RBA
近两年复合增速
-8.6%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $2.0B | $1.2B |
| 净利润 | $105.0M | $109.7M |
| 毛利率 | 17.1% | — |
| 营业利润率 | — | 14.7% |
| 净利率 | 5.3% | 9.1% |
| 营收同比 | -13.8% | 5.4% |
| 净利润同比 | -42.3% | -7.4% |
| 每股收益（稀释后） | $0.93 | $0.53 |
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EMNRBA
| Q1 26 | $2.0B | — | ||
| Q4 25 | $2.0B | $1.2B | ||
| Q3 25 | $2.2B | $1.1B | ||
| Q2 25 | $2.3B | $1.2B | ||
| Q1 25 | $2.3B | $1.1B | ||
| Q4 24 | $2.2B | $1.1B | ||
| Q3 24 | $2.5B | $981.8M | ||
| Q2 24 | $2.4B | $1.1B |
净利润EMNRBA
| Q1 26 | $105.0M | — | ||
| Q4 25 | $105.0M | $109.7M | ||
| Q3 25 | $47.0M | $95.5M | ||
| Q2 25 | $140.0M | $109.8M | ||
| Q1 25 | $182.0M | $113.4M | ||
| Q4 24 | $330.0M | $118.5M | ||
| Q3 24 | $180.0M | $76.1M | ||
| Q2 24 | $230.0M | $111.1M |
毛利率EMNRBA
| Q1 26 | 17.1% | — | ||
| Q4 25 | 17.1% | — | ||
| Q3 25 | 19.7% | — | ||
| Q2 25 | 22.1% | — | ||
| Q1 25 | 24.8% | — | ||
| Q4 24 | 24.7% | — | ||
| Q3 24 | 24.6% | — | ||
| Q2 24 | 25.3% | — |
营业利润率EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | 0.6% | 14.7% | ||
| Q3 25 | 6.1% | 14.5% | ||
| Q2 25 | 7.4% | 15.9% | ||
| Q1 25 | 11.0% | 17.1% | ||
| Q4 24 | 13.2% | 18.1% | ||
| Q3 24 | 11.4% | 15.6% | ||
| Q2 24 | 12.1% | 18.4% |
净利率EMNRBA
| Q1 26 | 5.3% | — | ||
| Q4 25 | 5.3% | 9.1% | ||
| Q3 25 | 2.1% | 8.7% | ||
| Q2 25 | 6.1% | 9.3% | ||
| Q1 25 | 7.9% | 10.2% | ||
| Q4 24 | 14.7% | 10.4% | ||
| Q3 24 | 7.3% | 7.8% | ||
| Q2 24 | 9.7% | 10.1% |
每股收益（稀释后）EMNRBA
| Q1 26 | $0.93 | — | ||
| Q4 25 | $0.93 | $0.53 | ||
| Q3 25 | $0.40 | $0.43 | ||
| Q2 25 | $1.20 | $0.53 | ||
| Q1 25 | $1.57 | $0.55 | ||
| Q4 24 | $2.81 | $0.58 | ||
| Q3 24 | $1.53 | $0.36 | ||
| Q2 24 | $1.94 | $0.54 |
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 | $531.5M |
| 总债务越低越好 | — | $2.3B |
| 股东权益账面价值 | $6.0B | $5.6B |
| 总资产 | $14.9B | $12.1B |
| 负债/权益比越低杠杆越低 | — | 0.42× |
8季度趋势，按日历期对齐
现金及短期投资EMNRBA
| Q1 26 | $566.0M | — | ||
| Q4 25 | $566.0M | $531.5M | ||
| Q3 25 | — | $674.7M | ||
| Q2 25 | — | $710.2M | ||
| Q1 25 | — | $578.1M | ||
| Q4 24 | $837.0M | $533.9M | ||
| Q3 24 | — | $650.7M | ||
| Q2 24 | — | $599.5M |
总债务EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | — | $2.3B | ||
| Q3 25 | — | $2.6B | ||
| Q2 25 | — | $2.6B | ||
| Q1 25 | — | $2.6B | ||
| Q4 24 | — | $2.6B | ||
| Q3 24 | — | $2.7B | ||
| Q2 24 | — | $2.8B |
股东权益EMNRBA
| Q1 26 | $6.0B | — | ||
| Q4 25 | $6.0B | $5.6B | ||
| Q3 25 | $5.8B | $5.5B | ||
| Q2 25 | $5.8B | $5.5B | ||
| Q1 25 | $5.9B | $5.3B | ||
| Q4 24 | $5.8B | $5.2B | ||
| Q3 24 | $5.7B | $5.2B | ||
| Q2 24 | $5.6B | $5.2B |
总资产EMNRBA
| Q1 26 | $14.9B | — | ||
| Q4 25 | $14.9B | $12.1B | ||
| Q3 25 | $15.0B | $12.2B | ||
| Q2 25 | $15.2B | $12.2B | ||
| Q1 25 | $15.0B | $11.9B | ||
| Q4 24 | $15.2B | $11.8B | ||
| Q3 24 | $15.1B | $11.9B | ||
| Q2 24 | $14.9B | $12.1B |
负债/权益比EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | — | 0.42× | ||
| Q3 25 | — | 0.47× | ||
| Q2 25 | — | 0.47× | ||
| Q1 25 | — | 0.50× | ||
| Q4 24 | — | 0.50× | ||
| Q3 24 | — | 0.52× | ||
| Q2 24 | — | 0.55× |
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 | — | $255.2M |
| 自由现金流经营现金流 - 资本支出 | — | $186.5M |
| 自由现金流率自由现金流/营收 | — | 15.5% |
| 资本支出强度资本支出/营收 | — | 5.7% |
| 现金转化率经营现金流/净利润 | — | 2.33× |
| 过去12个月自由现金流最近4个季度 | — | $719.2M |
8季度趋势，按日历期对齐
经营现金流EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | $502.0M | $255.2M | ||
| Q3 25 | $402.0M | $239.7M | ||
| Q2 25 | $233.0M | $326.5M | ||
| Q1 25 | $-167.0M | $156.8M | ||
| Q4 24 | $540.0M | $184.5M | ||
| Q3 24 | $396.0M | $285.4M | ||
| Q2 24 | $367.0M | $337.3M |
自由现金流EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | $390.0M | $186.5M | ||
| Q3 25 | $265.0M | $188.5M | ||
| Q2 25 | $83.0M | $241.7M | ||
| Q1 25 | $-314.0M | $102.5M | ||
| Q4 24 | $361.0M | $127.9M | ||
| Q3 24 | $276.0M | $248.5M | ||
| Q2 24 | $252.0M | $308.6M |
自由现金流率EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | 19.8% | 15.5% | ||
| Q3 25 | 12.0% | 17.3% | ||
| Q2 25 | 3.6% | 20.4% | ||
| Q1 25 | -13.7% | 9.2% | ||
| Q4 24 | 16.1% | 11.2% | ||
| Q3 24 | 11.2% | 25.3% | ||
| Q2 24 | 10.7% | 28.2% |
资本支出强度EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 5.7% | ||
| Q3 25 | 6.2% | 4.7% | ||
| Q2 25 | 6.6% | 7.2% | ||
| Q1 25 | 6.4% | 4.9% | ||
| Q4 24 | 8.0% | 5.0% | ||
| Q3 24 | 4.9% | 3.8% | ||
| Q2 24 | 4.9% | 2.6% |
现金转化率EMNRBA
| Q1 26 | — | — | ||
| Q4 25 | 4.78× | 2.33× | ||
| Q3 25 | 8.55× | 2.51× | ||
| Q2 25 | 1.66× | 2.97× | ||
| Q1 25 | -0.92× | 1.38× | ||
| Q4 24 | 1.64× | 1.56× | ||
| Q3 24 | 2.20× | 3.75× | ||
| Q2 24 | 1.60× | 3.04× |
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
RBA
| Buyer Revenue | $577.2M | 48% |
| Seller Revenue | $255.2M | 21% |
| CA | $199.0M | 17% |
| Other | $124.7M | 10% |
| AU | $47.3M | 4% |
