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ENERPAC TOOL GROUP CORP（EPAC）与Forestar Group Inc.（FOR）财务数据对比。点击上方公司名可切换其他公司
Forestar Group Inc.的季度营收约是ENERPAC TOOL GROUP CORP的1.9倍（$273.0M vs $144.2M），ENERPAC TOOL GROUP CORP净利率更高（13.3% vs 5.6%，领先7.6%），Forestar Group Inc.同比增速更快（9.0% vs -0.7%），ENERPAC TOOL GROUP CORP自由现金流更多（$13.3M vs $-157.1M），过去两年ENERPAC TOOL GROUP CORP的营收复合增速更高（2.1% vs -9.6%）
恩派克工具集团前身为Actuant公司，成立于1910年，总部位于美国威斯康星州梅诺莫尼福尔斯，是一家历史悠久的工业工具企业，其普通股在纽约证券交易所上市，股票代码为EPAC。
福雷斯特集团是一家住宅地块开发企业，总部位于得克萨斯州阿灵顿，业务覆盖美国21个州的51个市场。截至2020年12月31日的12个月内，该公司交付了11518块住宅地块，目前在纽约证券交易所上市，自2002年起就是美国规模最大的住宅建筑商D.R. Horton的控股子公司。
EPAC vs FOR — 直观对比
营收规模更大
FOR
是对方的1.9倍
$144.2M
营收增速更快
FOR
高出9.7%
-0.7%
净利率更高
EPAC
高出7.6%
5.6%
自由现金流更多
EPAC
多$170.4M
$-157.1M
两年增速更快
EPAC
近两年复合增速
-9.6%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $273.0M |
| 净利润 | $19.1M | $15.4M |
| 毛利率 | 50.7% | 20.1% |
| 营业利润率 | 19.8% | 7.6% |
| 净利率 | 13.3% | 5.6% |
| 营收同比 | -0.7% | 9.0% |
| 净利润同比 | -11.9% | -6.7% |
| 每股收益（稀释后） | $0.36 | $0.30 |
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EPACFOR
| Q4 25 | $144.2M | $273.0M | ||
| Q3 25 | $167.5M | $670.5M | ||
| Q2 25 | $158.7M | $390.5M | ||
| Q1 25 | $145.5M | $351.0M | ||
| Q4 24 | $145.2M | $250.4M | ||
| Q3 24 | $158.7M | $551.3M | ||
| Q2 24 | $150.4M | $318.4M | ||
| Q1 24 | $138.4M | $333.8M |
净利润EPACFOR
| Q4 25 | $19.1M | $15.4M | ||
| Q3 25 | $28.1M | $86.9M | ||
| Q2 25 | $22.0M | $32.9M | ||
| Q1 25 | $20.9M | $31.6M | ||
| Q4 24 | $21.7M | $16.5M | ||
| Q3 24 | $24.4M | $81.5M | ||
| Q2 24 | $25.8M | $38.7M | ||
| Q1 24 | $17.8M | $45.0M |
毛利率EPACFOR
| Q4 25 | 50.7% | 20.1% | ||
| Q3 25 | 50.1% | 22.3% | ||
| Q2 25 | 50.4% | 20.4% | ||
| Q1 25 | 50.5% | 22.6% | ||
| Q4 24 | 51.4% | 22.0% | ||
| Q3 24 | 48.8% | 23.9% | ||
| Q2 24 | 51.8% | 22.5% | ||
| Q1 24 | 51.6% | 24.9% |
营业利润率EPACFOR
| Q4 25 | 19.8% | 7.6% | ||
| Q3 25 | 23.8% | 16.9% | ||
| Q2 25 | 20.0% | 11.2% | ||
| Q1 25 | 21.2% | 11.6% | ||
| Q4 24 | 21.4% | 8.7% | ||
| Q3 24 | 18.9% | 19.7% | ||
| Q2 24 | 22.2% | 16.2% | ||
| Q1 24 | 21.3% | 17.6% |
净利率EPACFOR
| Q4 25 | 13.3% | 5.6% | ||
| Q3 25 | 16.8% | 13.0% | ||
| Q2 25 | 13.9% | 8.4% | ||
| Q1 25 | 14.4% | 9.0% | ||
| Q4 24 | 15.0% | 6.6% | ||
| Q3 24 | 15.4% | 14.8% | ||
| Q2 24 | 17.1% | 12.2% | ||
| Q1 24 | 12.9% | 13.5% |
每股收益（稀释后）EPACFOR
| Q4 25 | $0.36 | $0.30 | ||
| Q3 25 | $0.51 | $1.70 | ||
| Q2 25 | $0.41 | $0.65 | ||
| Q1 25 | $0.38 | $0.62 | ||
| Q4 24 | $0.40 | $0.32 | ||
| Q3 24 | $0.44 | $1.59 | ||
| Q2 24 | $0.47 | $0.76 | ||
| Q1 24 | $0.33 | $0.89 |
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 | $139.0M | $211.7M |
| 总债务越低越好 | $188.8M | $793.2M |
| 股东权益账面价值 | $431.1M | $1.8B |
| 总资产 | $818.1M | $3.2B |
| 负债/权益比越低杠杆越低 | 0.44× | 0.44× |
8季度趋势，按日历期对齐
现金及短期投资EPACFOR
| Q4 25 | $139.0M | $211.7M | ||
| Q3 25 | $151.6M | $379.2M | ||
| Q2 25 | $140.5M | $189.2M | ||
| Q1 25 | $119.5M | $174.3M | ||
| Q4 24 | $130.7M | $132.0M | ||
| Q3 24 | $167.1M | $481.2M | ||
| Q2 24 | $132.4M | $359.2M | ||
| Q1 24 | $153.7M | $416.2M |
总债务EPACFOR
| Q4 25 | $188.8M | $793.2M | ||
| Q3 25 | $190.0M | $802.7M | ||
| Q2 25 | $191.3M | $872.8M | ||
| Q1 25 | $192.5M | $872.5M | ||
| Q4 24 | $193.8M | $806.8M | ||
| Q3 24 | $195.0M | $706.4M | ||
| Q2 24 | $196.3M | $706.1M | ||
| Q1 24 | $245.5M | $705.7M |
股东权益EPACFOR
| Q4 25 | $431.1M | $1.8B | ||
| Q3 25 | $433.7M | $1.8B | ||
| Q2 25 | $438.2M | $1.7B | ||
| Q1 25 | $406.0M | $1.6B | ||
| Q4 24 | $398.0M | $1.6B | ||
| Q3 24 | $392.0M | $1.6B | ||
| Q2 24 | $365.8M | $1.5B | ||
| Q1 24 | $336.9M | $1.5B |
总资产EPACFOR
| Q4 25 | $818.1M | $3.2B | ||
| Q3 25 | $827.9M | $3.1B | ||
| Q2 25 | $828.1M | $3.1B | ||
| Q1 25 | $776.6M | $3.0B | ||
| Q4 24 | $775.4M | $3.0B | ||
| Q3 24 | $777.3M | $2.8B | ||
| Q2 24 | $749.5M | $2.7B | ||
| Q1 24 | $769.3M | $2.6B |
负债/权益比EPACFOR
| Q4 25 | 0.44× | 0.44× | ||
| Q3 25 | 0.44× | 0.45× | ||
| Q2 25 | 0.44× | 0.52× | ||
| Q1 25 | 0.47× | 0.53× | ||
| Q4 24 | 0.49× | 0.50× | ||
| Q3 24 | 0.50× | 0.44× | ||
| Q2 24 | 0.54× | 0.47× | ||
| Q1 24 | 0.73× | 0.48× |
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 | $16.0M | $-157.0M |
| 自由现金流经营现金流 - 资本支出 | $13.3M | $-157.1M |
| 自由现金流率自由现金流/营收 | 9.2% | -57.5% |
| 资本支出强度资本支出/营收 | 1.9% | 0.0% |
| 现金转化率经营现金流/净利润 | 0.84× | -10.19× |
| 过去12个月自由现金流最近4个季度 | $102.5M | $93.0M |
8季度趋势，按日历期对齐
经营现金流EPACFOR
| Q4 25 | $16.0M | $-157.0M | ||
| Q3 25 | $55.3M | $256.3M | ||
| Q2 25 | $39.9M | $15.8M | ||
| Q1 25 | $7.5M | $-19.8M | ||
| Q4 24 | $8.6M | $-450.0M | ||
| Q3 24 | $44.4M | $119.2M | ||
| Q2 24 | $30.3M | $-61.7M | ||
| Q1 24 | $13.3M | $-59.2M |
自由现金流EPACFOR
| Q4 25 | $13.3M | $-157.1M | ||
| Q3 25 | $52.3M | $255.6M | ||
| Q2 25 | $35.1M | $15.0M | ||
| Q1 25 | $1.8M | $-20.5M | ||
| Q4 24 | $2.8M | — | ||
| Q3 24 | $37.9M | $118.4M | ||
| Q2 24 | $28.5M | $-62.3M | ||
| Q1 24 | $11.7M | $-59.8M |
自由现金流率EPACFOR
| Q4 25 | 9.2% | -57.5% | ||
| Q3 25 | 31.2% | 38.1% | ||
| Q2 25 | 22.1% | 3.8% | ||
| Q1 25 | 1.2% | -5.8% | ||
| Q4 24 | 1.9% | — | ||
| Q3 24 | 23.9% | 21.5% | ||
| Q2 24 | 18.9% | -19.6% | ||
| Q1 24 | 8.5% | -17.9% |
资本支出强度EPACFOR
| Q4 25 | 1.9% | 0.0% | ||
| Q3 25 | 1.8% | 0.1% | ||
| Q2 25 | 3.1% | 0.2% | ||
| Q1 25 | 3.9% | 0.2% | ||
| Q4 24 | 4.0% | 0.0% | ||
| Q3 24 | 4.1% | 0.1% | ||
| Q2 24 | 1.2% | 0.2% | ||
| Q1 24 | 1.1% | 0.2% |
现金转化率EPACFOR
| Q4 25 | 0.84× | -10.19× | ||
| Q3 25 | 1.97× | 2.95× | ||
| Q2 25 | 1.81× | 0.48× | ||
| Q1 25 | 0.36× | -0.63× | ||
| Q4 24 | 0.40× | -27.27× | ||
| Q3 24 | 1.82× | 1.46× | ||
| Q2 24 | 1.18× | -1.59× | ||
| Q1 24 | 0.75× | -1.32× |
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
EPAC
| Transferred At Point In Time | $126.0M | 87% |
| Other | $12.1M | 8% |
| Other Operating Segment | $6.1M | 4% |
FOR
| D.R.Horton Inc. | $183.8M | 67% |
| Other | $89.2M | 33% |
