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伊士曼化工（EMN）与RUSH ENTERPRISES INC \TX\（RUSHA）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RUSH ENTERPRISES INC \TX\的1.2倍（$2.0B vs $1.7B），伊士曼化工净利率更高（5.3% vs 3.7%，领先1.7%），RUSH ENTERPRISES INC \TX\同比增速更快（-9.0% vs -13.8%），过去两年RUSH ENTERPRISES INC \TX\的营收复合增速更高（-6.8% 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。
Rush Enterprises是总部位于美国得克萨斯州新布朗费尔斯的商用车经销商，核心业务是通过旗下Rush Truck Centers销售全新及二手卡车。2019年该公司在全美20个州运营超200家卡车中心，在加拿大设有14个网点，2020年入选财富500强榜单。
EMN vs RUSHA — 直观对比
营收规模更大
EMN
是对方的1.2倍
$1.7B
营收增速更快
RUSHA
高出4.8%
-13.8%
净利率更高
EMN
高出1.7%
3.7%
两年增速更快
RUSHA
近两年复合增速
-8.6%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.0B | $1.7B |
| 净利润 | $105.0M | $61.7M |
| 毛利率 | 17.1% | 20.4% |
| 营业利润率 | — | 4.9% |
| 净利率 | 5.3% | 3.7% |
| 营收同比 | -13.8% | -9.0% |
| 净利润同比 | -42.3% | 1.8% |
| 每股收益（稀释后） | $0.93 | $0.77 |
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EMNRUSHA
| Q1 26 | $2.0B | $1.7B | ||
| Q4 25 | $2.0B | $1.7B | ||
| Q3 25 | $2.2B | $1.8B | ||
| Q2 25 | $2.3B | $1.8B | ||
| Q1 25 | $2.3B | $1.8B | ||
| Q4 24 | $2.2B | $1.9B | ||
| Q3 24 | $2.5B | $1.8B | ||
| Q2 24 | $2.4B | $1.9B |
净利润EMNRUSHA
| Q1 26 | $105.0M | $61.7M | ||
| Q4 25 | $105.0M | $64.3M | ||
| Q3 25 | $47.0M | $66.7M | ||
| Q2 25 | $140.0M | $72.4M | ||
| Q1 25 | $182.0M | $60.3M | ||
| Q4 24 | $330.0M | $74.8M | ||
| Q3 24 | $180.0M | $79.1M | ||
| Q2 24 | $230.0M | $78.7M |
毛利率EMNRUSHA
| Q1 26 | 17.1% | 20.4% | ||
| Q4 25 | 17.1% | 20.8% | ||
| Q3 25 | 19.7% | 21.0% | ||
| Q2 25 | 22.1% | 20.7% | ||
| Q1 25 | 24.8% | 20.3% | ||
| Q4 24 | 24.7% | 19.3% | ||
| Q3 24 | 24.6% | 21.0% | ||
| Q2 24 | 25.3% | 20.2% |
营业利润率EMNRUSHA
| Q1 26 | — | 4.9% | ||
| Q4 25 | 0.6% | 5.5% | ||
| Q3 25 | 6.1% | 5.6% | ||
| Q2 25 | 7.4% | 6.0% | ||
| Q1 25 | 11.0% | 5.2% | ||
| Q4 24 | 13.2% | 5.8% | ||
| Q3 24 | 11.4% | 6.7% | ||
| Q2 24 | 12.1% | 6.4% |
净利率EMNRUSHA
| Q1 26 | 5.3% | 3.7% | ||
| Q4 25 | 5.3% | 3.8% | ||
| Q3 25 | 2.1% | 3.7% | ||
| Q2 25 | 6.1% | 3.9% | ||
| Q1 25 | 7.9% | 3.4% | ||
| Q4 24 | 14.7% | 3.9% | ||
| Q3 24 | 7.3% | 4.4% | ||
| Q2 24 | 9.7% | 4.1% |
每股收益（稀释后）EMNRUSHA
| Q1 26 | $0.93 | $0.77 | ||
| Q4 25 | $0.93 | $0.81 | ||
| Q3 25 | $0.40 | $0.83 | ||
| Q2 25 | $1.20 | $0.90 | ||
| Q1 25 | $1.57 | $0.73 | ||
| Q4 24 | $2.81 | $-95.13 | ||
| Q3 24 | $1.53 | $0.97 | ||
| Q2 24 | $1.94 | $97.00 |
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 | — |
| 总债务越低越好 | — | $277.8M |
| 股东权益账面价值 | $6.0B | $2.3B |
| 总资产 | $14.9B | $4.5B |
| 负债/权益比越低杠杆越低 | — | 0.12× |
8季度趋势，按日历期对齐
现金及短期投资EMNRUSHA
| Q1 26 | $566.0M | — | ||
| Q4 25 | $566.0M | $212.6M | ||
| Q3 25 | — | $242.0M | ||
| Q2 25 | — | $211.1M | ||
| Q1 25 | — | $228.7M | ||
| Q4 24 | $837.0M | $228.1M | ||
| Q3 24 | — | $185.1M | ||
| Q2 24 | — | $167.3M |
总债务EMNRUSHA
| Q1 26 | — | $277.8M | ||
| Q4 25 | — | $274.8M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $408.4M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益EMNRUSHA
| Q1 26 | $6.0B | $2.3B | ||
| Q4 25 | $6.0B | $2.2B | ||
| Q3 25 | $5.8B | $2.2B | ||
| Q2 25 | $5.8B | $2.2B | ||
| Q1 25 | $5.9B | $2.2B | ||
| Q4 24 | $5.8B | $2.1B | ||
| Q3 24 | $5.7B | $2.1B | ||
| Q2 24 | $5.6B | $2.0B |
总资产EMNRUSHA
| Q1 26 | $14.9B | $4.5B | ||
| Q4 25 | $14.9B | $4.4B | ||
| Q3 25 | $15.0B | $4.6B | ||
| Q2 25 | $15.2B | $4.7B | ||
| Q1 25 | $15.0B | $4.7B | ||
| Q4 24 | $15.2B | $4.6B | ||
| Q3 24 | $15.1B | $4.6B | ||
| Q2 24 | $14.9B | $4.5B |
负债/权益比EMNRUSHA
| Q1 26 | — | 0.12× | ||
| Q4 25 | — | 0.12× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.19× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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 | — | — |
| 自由现金流经营现金流 - 资本支出 | — | $411.6M |
| 自由现金流率自由现金流/营收 | — | 24.4% |
| 资本支出强度资本支出/营收 | — | 2.0% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | — | $828.4M |
8季度趋势，按日历期对齐
经营现金流EMNRUSHA
| Q1 26 | — | — | ||
| Q4 25 | $502.0M | $112.9M | ||
| Q3 25 | $402.0M | $367.8M | ||
| Q2 25 | $233.0M | $227.6M | ||
| Q1 25 | $-167.0M | $153.5M | ||
| Q4 24 | $540.0M | $392.3M | ||
| Q3 24 | $396.0M | $111.7M | ||
| Q2 24 | $367.0M | $270.6M |
自由现金流EMNRUSHA
| Q1 26 | — | $411.6M | ||
| Q4 25 | $390.0M | $31.9M | ||
| Q3 25 | $265.0M | $271.2M | ||
| Q2 25 | $83.0M | $113.8M | ||
| Q1 25 | $-314.0M | $45.1M | ||
| Q4 24 | $361.0M | $263.5M | ||
| Q3 24 | $276.0M | $-20.0M | ||
| Q2 24 | $252.0M | $177.2M |
自由现金流率EMNRUSHA
| Q1 26 | — | 24.4% | ||
| Q4 25 | 19.8% | 1.9% | ||
| Q3 25 | 12.0% | 15.2% | ||
| Q2 25 | 3.6% | 6.2% | ||
| Q1 25 | -13.7% | 2.6% | ||
| Q4 24 | 16.1% | 13.7% | ||
| Q3 24 | 11.2% | -1.1% | ||
| Q2 24 | 10.7% | 9.1% |
资本支出强度EMNRUSHA
| Q1 26 | — | 2.0% | ||
| Q4 25 | 5.7% | 4.8% | ||
| Q3 25 | 6.2% | 5.4% | ||
| Q2 25 | 6.6% | 6.2% | ||
| Q1 25 | 6.4% | 6.2% | ||
| Q4 24 | 8.0% | 6.7% | ||
| Q3 24 | 4.9% | 7.3% | ||
| Q2 24 | 4.9% | 4.8% |
现金转化率EMNRUSHA
| Q1 26 | — | — | ||
| Q4 25 | 4.78× | 1.75× | ||
| Q3 25 | 8.55× | 5.51× | ||
| Q2 25 | 1.66× | 3.14× | ||
| Q1 25 | -0.92× | 2.55× | ||
| Q4 24 | 1.64× | 5.25× | ||
| Q3 24 | 2.20× | 1.41× | ||
| Q2 24 | 1.60× | 3.44× |
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
RUSHA
| New and used commercial vehicle sales | $955.1M | 57% |
| Aftermarket products and services sales | $627.2M | 37% |
| Lease and rental sales | $92.3M | 5% |
| Finance and insurance | $5.6M | 0% |
