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ENERPAC TOOL GROUP CORP（EPAC）与化石集团（FOSL）财务数据对比。点击上方公司名可切换其他公司
化石集团的季度营收约是ENERPAC TOOL GROUP CORP的1.9倍（$270.2M vs $144.2M），ENERPAC TOOL GROUP CORP净利率更高（13.3% vs -14.8%，领先28.1%），ENERPAC TOOL GROUP CORP同比增速更快（-0.7% vs -21.1%），ENERPAC TOOL GROUP CORP自由现金流更多（$13.3M vs $-22.5M），过去两年ENERPAC TOOL GROUP CORP的营收复合增速更高（2.1% vs -11.4%）
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。
化石集团是1984年成立的美国时尚设计制造企业，总部位于得克萨斯州理查森。集团旗下拥有Fossil、Relic、Michele Watch、Skagen、Zodiac Watches等多个品牌，同时也为宝马、彪马、阿玛尼、迈克高仕、DKNY等多个知名品牌代工生产授权配饰。
EPAC vs FOSL — 直观对比
营收规模更大
FOSL
是对方的1.9倍
$144.2M
营收增速更快
EPAC
高出20.4%
-21.1%
净利率更高
EPAC
高出28.1%
-14.8%
自由现金流更多
EPAC
多$35.8M
$-22.5M
两年增速更快
EPAC
近两年复合增速
-11.4%
损益表 — Q1 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $270.2M |
| 净利润 | $19.1M | $-40.0M |
| 毛利率 | 50.7% | 49.0% |
| 营业利润率 | 19.8% | -8.0% |
| 净利率 | 13.3% | -14.8% |
| 营收同比 | -0.7% | -21.1% |
| 净利润同比 | -11.9% | -257.8% |
| 每股收益（稀释后） | $0.36 | $-0.76 |
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EPACFOSL
| Q4 25 | $144.2M | $270.2M | ||
| Q3 25 | $167.5M | $220.4M | ||
| Q2 25 | $158.7M | $233.3M | ||
| Q1 25 | $145.5M | — | ||
| Q4 24 | $145.2M | $342.3M | ||
| Q3 24 | $158.7M | $287.8M | ||
| Q2 24 | $150.4M | $260.0M | ||
| Q1 24 | $138.4M | $254.9M |
净利润EPACFOSL
| Q4 25 | $19.1M | $-40.0M | ||
| Q3 25 | $28.1M | $-2.1M | ||
| Q2 25 | $22.0M | $-17.9M | ||
| Q1 25 | $20.9M | — | ||
| Q4 24 | $21.7M | $-11.2M | ||
| Q3 24 | $24.4M | $-31.9M | ||
| Q2 24 | $25.8M | $-38.8M | ||
| Q1 24 | $17.8M | $-24.3M |
毛利率EPACFOSL
| Q4 25 | 50.7% | 49.0% | ||
| Q3 25 | 50.1% | 57.5% | ||
| Q2 25 | 50.4% | 61.3% | ||
| Q1 25 | 50.5% | — | ||
| Q4 24 | 51.4% | 53.9% | ||
| Q3 24 | 48.8% | 49.4% | ||
| Q2 24 | 51.8% | 52.6% | ||
| Q1 24 | 51.6% | 52.4% |
营业利润率EPACFOSL
| Q4 25 | 19.8% | -8.0% | ||
| Q3 25 | 23.8% | 3.9% | ||
| Q2 25 | 20.0% | -2.9% | ||
| Q1 25 | 21.2% | — | ||
| Q4 24 | 21.4% | -4.8% | ||
| Q3 24 | 18.9% | -8.5% | ||
| Q2 24 | 22.2% | -13.1% | ||
| Q1 24 | 21.3% | -11.5% |
净利率EPACFOSL
| Q4 25 | 13.3% | -14.8% | ||
| Q3 25 | 16.8% | -1.0% | ||
| Q2 25 | 13.9% | -7.7% | ||
| Q1 25 | 14.4% | — | ||
| Q4 24 | 15.0% | -3.3% | ||
| Q3 24 | 15.4% | -11.1% | ||
| Q2 24 | 17.1% | -14.9% | ||
| Q1 24 | 12.9% | -9.5% |
每股收益（稀释后）EPACFOSL
| Q4 25 | $0.36 | $-0.76 | ||
| Q3 25 | $0.51 | $-0.04 | ||
| Q2 25 | $0.41 | $-0.33 | ||
| Q1 25 | $0.38 | — | ||
| Q4 24 | $0.40 | $-0.15 | ||
| Q3 24 | $0.44 | $-0.60 | ||
| Q2 24 | $0.47 | $-0.73 | ||
| Q1 24 | $0.33 | $-0.46 |
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 | $79.2M |
| 总债务越低越好 | $188.8M | $169.1M |
| 股东权益账面价值 | $431.1M | $112.6M |
| 总资产 | $818.1M | $701.0M |
| 负债/权益比越低杠杆越低 | 0.44× | 1.50× |
8季度趋势，按日历期对齐
现金及短期投资EPACFOSL
| Q4 25 | $139.0M | $79.2M | ||
| Q3 25 | $151.6M | $109.9M | ||
| Q2 25 | $140.5M | $78.3M | ||
| Q1 25 | $119.5M | — | ||
| Q4 24 | $130.7M | $123.6M | ||
| Q3 24 | $167.1M | $106.3M | ||
| Q2 24 | $132.4M | $104.9M | ||
| Q1 24 | $153.7M | $112.9M |
总债务EPACFOSL
| Q4 25 | $188.8M | $169.1M | ||
| Q3 25 | $190.0M | $165.6M | ||
| Q2 25 | $191.3M | $167.2M | ||
| Q1 25 | $192.5M | — | ||
| Q4 24 | $193.8M | $162.7M | ||
| Q3 24 | $195.0M | $173.4M | ||
| Q2 24 | $196.3M | $156.5M | ||
| Q1 24 | $245.5M | $202.9M |
股东权益EPACFOSL
| Q4 25 | $431.1M | $112.6M | ||
| Q3 25 | $433.7M | $150.3M | ||
| Q2 25 | $438.2M | $140.6M | ||
| Q1 25 | $406.0M | — | ||
| Q4 24 | $398.0M | $148.7M | ||
| Q3 24 | $392.0M | $164.4M | ||
| Q2 24 | $365.8M | $189.6M | ||
| Q1 24 | $336.9M | $229.1M |
总资产EPACFOSL
| Q4 25 | $818.1M | $701.0M | ||
| Q3 25 | $827.9M | $704.5M | ||
| Q2 25 | $828.1M | $686.0M | ||
| Q1 25 | $776.6M | — | ||
| Q4 24 | $775.4M | $763.6M | ||
| Q3 24 | $777.3M | $812.4M | ||
| Q2 24 | $749.5M | $785.7M | ||
| Q1 24 | $769.3M | $891.0M |
负债/权益比EPACFOSL
| Q4 25 | 0.44× | 1.50× | ||
| Q3 25 | 0.44× | 1.10× | ||
| Q2 25 | 0.44× | 1.19× | ||
| Q1 25 | 0.47× | — | ||
| Q4 24 | 0.49× | 1.09× | ||
| Q3 24 | 0.50× | 1.06× | ||
| Q2 24 | 0.54× | 0.83× | ||
| Q1 24 | 0.73× | 0.89× |
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 | $-22.2M |
| 自由现金流经营现金流 - 资本支出 | $13.3M | $-22.5M |
| 自由现金流率自由现金流/营收 | 9.2% | -8.3% |
| 资本支出强度资本支出/营收 | 1.9% | 0.1% |
| 现金转化率经营现金流/净利润 | 0.84× | — |
| 过去12个月自由现金流最近4个季度 | $102.5M | $-46.0M |
8季度趋势，按日历期对齐
经营现金流EPACFOSL
| Q4 25 | $16.0M | $-22.2M | ||
| Q3 25 | $55.3M | $9.4M | ||
| Q2 25 | $39.9M | $-60.4M | ||
| Q1 25 | $7.5M | — | ||
| Q4 24 | $8.6M | $30.5M | ||
| Q3 24 | $44.4M | $-22.8M | ||
| Q2 24 | $30.3M | $38.4M | ||
| Q1 24 | $13.3M | $622.0K |
自由现金流EPACFOSL
| Q4 25 | $13.3M | $-22.5M | ||
| Q3 25 | $52.3M | $8.6M | ||
| Q2 25 | $35.1M | $-60.6M | ||
| Q1 25 | $1.8M | — | ||
| Q4 24 | $2.8M | $28.5M | ||
| Q3 24 | $37.9M | $-24.1M | ||
| Q2 24 | $28.5M | $36.6M | ||
| Q1 24 | $11.7M | $-1.1M |
自由现金流率EPACFOSL
| Q4 25 | 9.2% | -8.3% | ||
| Q3 25 | 31.2% | 3.9% | ||
| Q2 25 | 22.1% | -26.0% | ||
| Q1 25 | 1.2% | — | ||
| Q4 24 | 1.9% | 8.3% | ||
| Q3 24 | 23.9% | -8.4% | ||
| Q2 24 | 18.9% | 14.1% | ||
| Q1 24 | 8.5% | -0.4% |
资本支出强度EPACFOSL
| Q4 25 | 1.9% | 0.1% | ||
| Q3 25 | 1.8% | 0.4% | ||
| Q2 25 | 3.1% | 0.1% | ||
| Q1 25 | 3.9% | — | ||
| Q4 24 | 4.0% | 0.6% | ||
| Q3 24 | 4.1% | 0.4% | ||
| Q2 24 | 1.2% | 0.7% | ||
| Q1 24 | 1.1% | 0.7% |
现金转化率EPACFOSL
| Q4 25 | 0.84× | — | ||
| Q3 25 | 1.97× | — | ||
| Q2 25 | 1.81× | — | ||
| Q1 25 | 0.36× | — | ||
| Q4 24 | 0.40× | — | ||
| Q3 24 | 1.82× | — | ||
| Q2 24 | 1.18× | — | ||
| Q1 24 | 0.75× | — |
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% |
FOSL
| Transferred At Point In Time | $109.7M | 41% |
| Traditional Watches | $91.3M | 34% |
| Other | $50.8M | 19% |
| Leathers | $9.5M | 4% |
| Jewelry | $4.0M | 1% |
| Smartwatches | $3.3M | 1% |
| Products Other | $1.6M | 1% |
