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ENERPAC TOOL GROUP CORP（EPAC）与FOSTER L B CO（FSTR）财务数据对比。点击上方公司名可切换其他公司
FOSTER L B CO的季度营收约是ENERPAC TOOL GROUP CORP的1.1倍（$160.4M vs $144.2M），ENERPAC TOOL GROUP CORP净利率更高（13.3% vs 1.5%，领先11.8%），FOSTER L B CO同比增速更快（25.1% vs -0.7%），FOSTER L B CO自由现金流更多（$19.8M vs $13.3M），过去两年FOSTER L B CO的营收复合增速更高（13.6% vs 2.1%）
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。
Foster L B Co.是一家总部位于美国的专业工业制造企业，主要生产销售工程通道产品、建筑组件及铁路基础设施用品，服务覆盖北美及部分全球地区的商业建筑、交通和工业领域客户。
EPAC vs FSTR — 直观对比
营收规模更大
FSTR
是对方的1.1倍
$144.2M
营收增速更快
FSTR
高出25.8%
-0.7%
净利率更高
EPAC
高出11.8%
1.5%
自由现金流更多
FSTR
多$6.5M
$13.3M
两年增速更快
FSTR
近两年复合增速
2.1%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $160.4M |
| 净利润 | $19.1M | $2.4M |
| 毛利率 | 50.7% | 19.7% |
| 营业利润率 | 19.8% | 4.9% |
| 净利率 | 13.3% | 1.5% |
| 营收同比 | -0.7% | 25.1% |
| 净利润同比 | -11.9% | 1098.3% |
| 每股收益（稀释后） | $0.36 | $0.22 |
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EPACFSTR
| Q4 25 | $144.2M | $160.4M | ||
| Q3 25 | $167.5M | $138.3M | ||
| Q2 25 | $158.7M | $143.6M | ||
| Q1 25 | $145.5M | $97.8M | ||
| Q4 24 | $145.2M | $128.2M | ||
| Q3 24 | $158.7M | $137.5M | ||
| Q2 24 | $150.4M | $140.8M | ||
| Q1 24 | $138.4M | $124.3M |
净利润EPACFSTR
| Q4 25 | $19.1M | $2.4M | ||
| Q3 25 | $28.1M | $4.4M | ||
| Q2 25 | $22.0M | $2.9M | ||
| Q1 25 | $20.9M | $-2.1M | ||
| Q4 24 | $21.7M | $-242.0K | ||
| Q3 24 | $24.4M | $35.9M | ||
| Q2 24 | $25.8M | $2.8M | ||
| Q1 24 | $17.8M | $4.4M |
毛利率EPACFSTR
| Q4 25 | 50.7% | 19.7% | ||
| Q3 25 | 50.1% | 22.5% | ||
| Q2 25 | 50.4% | 21.5% | ||
| Q1 25 | 50.5% | 20.6% | ||
| Q4 24 | 51.4% | 22.3% | ||
| Q3 24 | 48.8% | 23.8% | ||
| Q2 24 | 51.8% | 21.7% | ||
| Q1 24 | 51.6% | 21.1% |
营业利润率EPACFSTR
| Q4 25 | 19.8% | 4.9% | ||
| Q3 25 | 23.8% | 6.0% | ||
| Q2 25 | 20.0% | 5.3% | ||
| Q1 25 | 21.2% | -2.0% | ||
| Q4 24 | 21.4% | 2.4% | ||
| Q3 24 | 18.9% | 5.3% | ||
| Q2 24 | 22.2% | 3.2% | ||
| Q1 24 | 21.3% | 4.5% |
净利率EPACFSTR
| Q4 25 | 13.3% | 1.5% | ||
| Q3 25 | 16.8% | 3.1% | ||
| Q2 25 | 13.9% | 2.0% | ||
| Q1 25 | 14.4% | -2.2% | ||
| Q4 24 | 15.0% | -0.2% | ||
| Q3 24 | 15.4% | 26.1% | ||
| Q2 24 | 17.1% | 2.0% | ||
| Q1 24 | 12.9% | 3.6% |
每股收益（稀释后）EPACFSTR
| Q4 25 | $0.36 | $0.22 | ||
| Q3 25 | $0.51 | $0.40 | ||
| Q2 25 | $0.41 | $0.27 | ||
| Q1 25 | $0.38 | $-0.20 | ||
| Q4 24 | $0.40 | $-0.04 | ||
| Q3 24 | $0.44 | $3.27 | ||
| Q2 24 | $0.47 | $0.26 | ||
| Q1 24 | $0.33 | $0.40 |
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 | $4.3M |
| 总债务越低越好 | $188.8M | $42.6M |
| 股东权益账面价值 | $431.1M | $175.3M |
| 总资产 | $818.1M | $330.4M |
| 负债/权益比越低杠杆越低 | 0.44× | 0.24× |
8季度趋势，按日历期对齐
现金及短期投资EPACFSTR
| Q4 25 | $139.0M | $4.3M | ||
| Q3 25 | $151.6M | $3.4M | ||
| Q2 25 | $140.5M | $4.2M | ||
| Q1 25 | $119.5M | $2.6M | ||
| Q4 24 | $130.7M | $2.5M | ||
| Q3 24 | $167.1M | $3.1M | ||
| Q2 24 | $132.4M | $4.0M | ||
| Q1 24 | $153.7M | $3.1M |
总债务EPACFSTR
| Q4 25 | $188.8M | $42.6M | ||
| Q3 25 | $190.0M | $58.6M | ||
| Q2 25 | $191.3M | $81.4M | ||
| Q1 25 | $192.5M | $82.3M | ||
| Q4 24 | $193.8M | $46.8M | ||
| Q3 24 | $195.0M | $68.4M | ||
| Q2 24 | $196.3M | $87.0M | ||
| Q1 24 | $245.5M | $77.9M |
股东权益EPACFSTR
| Q4 25 | $431.1M | $175.3M | ||
| Q3 25 | $433.7M | $174.8M | ||
| Q2 25 | $438.2M | $174.4M | ||
| Q1 25 | $406.0M | $170.8M | ||
| Q4 24 | $398.0M | $178.3M | ||
| Q3 24 | $392.0M | $181.9M | ||
| Q2 24 | $365.8M | $147.1M | ||
| Q1 24 | $336.9M | $144.6M |
总资产EPACFSTR
| Q4 25 | $818.1M | $330.4M | ||
| Q3 25 | $827.9M | $333.9M | ||
| Q2 25 | $828.1M | $349.9M | ||
| Q1 25 | $776.6M | $342.8M | ||
| Q4 24 | $775.4M | $334.6M | ||
| Q3 24 | $777.3M | $344.5M | ||
| Q2 24 | $749.5M | $333.3M | ||
| Q1 24 | $769.3M | $326.4M |
负债/权益比EPACFSTR
| Q4 25 | 0.44× | 0.24× | ||
| Q3 25 | 0.44× | 0.33× | ||
| Q2 25 | 0.44× | 0.47× | ||
| Q1 25 | 0.47× | 0.48× | ||
| Q4 24 | 0.49× | 0.26× | ||
| Q3 24 | 0.50× | 0.38× | ||
| Q2 24 | 0.54× | 0.59× | ||
| Q1 24 | 0.73× | 0.54× |
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 | $19.8M |
| 自由现金流率自由现金流/营收 | 9.2% | 12.3% |
| 资本支出强度资本支出/营收 | 1.9% | 1.5% |
| 现金转化率经营现金流/净利润 | 0.84× | 9.18× |
| 过去12个月自由现金流最近4个季度 | $102.5M | $25.2M |
8季度趋势，按日历期对齐
经营现金流EPACFSTR
| Q4 25 | $16.0M | $22.2M | ||
| Q3 25 | $55.3M | $29.2M | ||
| Q2 25 | $39.9M | $10.4M | ||
| Q1 25 | $7.5M | $-26.1M | ||
| Q4 24 | $8.6M | $24.3M | ||
| Q3 24 | $44.4M | $24.7M | ||
| Q2 24 | $30.3M | $-5.0M | ||
| Q1 24 | $13.3M | $-21.4M |
自由现金流EPACFSTR
| Q4 25 | $13.3M | $19.8M | ||
| Q3 25 | $52.3M | $26.4M | ||
| Q2 25 | $35.1M | $7.7M | ||
| Q1 25 | $1.8M | $-28.7M | ||
| Q4 24 | $2.8M | $22.3M | ||
| Q3 24 | $37.9M | $21.7M | ||
| Q2 24 | $28.5M | $-7.0M | ||
| Q1 24 | $11.7M | $-24.2M |
自由现金流率EPACFSTR
| Q4 25 | 9.2% | 12.3% | ||
| Q3 25 | 31.2% | 19.1% | ||
| Q2 25 | 22.1% | 5.4% | ||
| Q1 25 | 1.2% | -29.4% | ||
| Q4 24 | 1.9% | 17.4% | ||
| Q3 24 | 23.9% | 15.8% | ||
| Q2 24 | 18.9% | -5.0% | ||
| Q1 24 | 8.5% | -19.4% |
资本支出强度EPACFSTR
| Q4 25 | 1.9% | 1.5% | ||
| Q3 25 | 1.8% | 2.0% | ||
| Q2 25 | 3.1% | 1.9% | ||
| Q1 25 | 3.9% | 2.6% | ||
| Q4 24 | 4.0% | 1.5% | ||
| Q3 24 | 4.1% | 2.2% | ||
| Q2 24 | 1.2% | 1.5% | ||
| Q1 24 | 1.1% | 2.2% |
现金转化率EPACFSTR
| Q4 25 | 0.84× | 9.18× | ||
| Q3 25 | 1.97× | 6.70× | ||
| Q2 25 | 1.81× | 3.61× | ||
| Q1 25 | 0.36× | — | ||
| Q4 24 | 0.40× | — | ||
| Q3 24 | 1.82× | 0.69× | ||
| Q2 24 | 1.18× | -1.74× | ||
| Q1 24 | 0.75× | -4.83× |
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% |
FSTR
| Rail Technologies And Services Segment | $98.0M | 61% |
| Over Time Output Method | $26.3M | 16% |
| Services | $19.4M | 12% |
| Rail Technologies Products | $10.0M | 6% |
| Over Time Input Method | $8.3M | 5% |
