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ENERPAC TOOL GROUP CORP（EPAC）与MARCUS CORP（MCS）财务数据对比。点击上方公司名可切换其他公司
MARCUS CORP的季度营收约是ENERPAC TOOL GROUP CORP的1.3倍（$193.5M vs $144.2M），MARCUS CORP同比增速更快（2.8% vs -0.7%），MARCUS CORP自由现金流更多（$26.4M vs $13.3M），过去两年MARCUS CORP的营收复合增速更高（18.2% 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。
马库斯公司是一家美国企业，主营商业地产领域相关服务，业务覆盖美国与加拿大，提供商业地产经纪、按揭经纪、行业研究以及咨询服务，首创了由单一经纪公司独家代理房源挂牌的行业模式，目前在美加两国设有超过80家办公室，拥有员工超1800名。
EPAC vs MCS — 直观对比
营收规模更大
MCS
是对方的1.3倍
$144.2M
营收增速更快
MCS
高出3.4%
-0.7%
自由现金流更多
MCS
多$13.1M
$13.3M
两年增速更快
MCS
近两年复合增速
2.1%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $193.5M |
| 净利润 | $19.1M | — |
| 毛利率 | 50.7% | — |
| 营业利润率 | 19.8% | 0.9% |
| 净利率 | 13.3% | — |
| 营收同比 | -0.7% | 2.8% |
| 净利润同比 | -11.9% | — |
| 每股收益（稀释后） | $0.36 | — |
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EPACMCS
| Q4 25 | $144.2M | $193.5M | ||
| Q3 25 | $167.5M | $210.2M | ||
| Q2 25 | $158.7M | $206.0M | ||
| Q1 25 | $145.5M | $148.8M | ||
| Q4 24 | $145.2M | $188.3M | ||
| Q3 24 | $158.7M | $232.7M | ||
| Q2 24 | $150.4M | $176.0M | ||
| Q1 24 | $138.4M | $138.5M |
净利润EPACMCS
| Q4 25 | $19.1M | — | ||
| Q3 25 | $28.1M | $16.2M | ||
| Q2 25 | $22.0M | $7.3M | ||
| Q1 25 | $20.9M | $-16.8M | ||
| Q4 24 | $21.7M | $986.0K | ||
| Q3 24 | $24.4M | $23.3M | ||
| Q2 24 | $25.8M | $-20.2M | ||
| Q1 24 | $17.8M | $-11.9M |
毛利率EPACMCS
| Q4 25 | 50.7% | — | ||
| Q3 25 | 50.1% | — | ||
| Q2 25 | 50.4% | — | ||
| Q1 25 | 50.5% | — | ||
| Q4 24 | 51.4% | — | ||
| Q3 24 | 48.8% | — | ||
| Q2 24 | 51.8% | — | ||
| Q1 24 | 51.6% | — |
营业利润率EPACMCS
| Q4 25 | 19.8% | 0.9% | ||
| Q3 25 | 23.8% | 10.8% | ||
| Q2 25 | 20.0% | 6.3% | ||
| Q1 25 | 21.2% | -13.7% | ||
| Q4 24 | 21.4% | -1.2% | ||
| Q3 24 | 18.9% | 14.1% | ||
| Q2 24 | 22.2% | 1.3% | ||
| Q1 24 | 21.3% | -12.0% |
净利率EPACMCS
| Q4 25 | 13.3% | — | ||
| Q3 25 | 16.8% | 7.7% | ||
| Q2 25 | 13.9% | 3.6% | ||
| Q1 25 | 14.4% | -11.3% | ||
| Q4 24 | 15.0% | 0.5% | ||
| Q3 24 | 15.4% | 10.0% | ||
| Q2 24 | 17.1% | -11.5% | ||
| Q1 24 | 12.9% | -8.6% |
每股收益（稀释后）EPACMCS
| Q4 25 | $0.36 | — | ||
| Q3 25 | $0.51 | — | ||
| Q2 25 | $0.41 | — | ||
| Q1 25 | $0.38 | — | ||
| Q4 24 | $0.40 | — | ||
| Q3 24 | $0.44 | — | ||
| Q2 24 | $0.47 | — | ||
| Q1 24 | $0.33 | — |
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 | $23.4M |
| 总债务越低越好 | $188.8M | $159.0M |
| 股东权益账面价值 | $431.1M | $457.4M |
| 总资产 | $818.1M | $1.0B |
| 负债/权益比越低杠杆越低 | 0.44× | 0.35× |
8季度趋势，按日历期对齐
现金及短期投资EPACMCS
| Q4 25 | $139.0M | $23.4M | ||
| Q3 25 | $151.6M | $7.4M | ||
| Q2 25 | $140.5M | $14.9M | ||
| Q1 25 | $119.5M | $11.9M | ||
| Q4 24 | $130.7M | $40.8M | ||
| Q3 24 | $167.1M | $28.4M | ||
| Q2 24 | $132.4M | $32.8M | ||
| Q1 24 | $153.7M | $17.3M |
总债务EPACMCS
| Q4 25 | $188.8M | $159.0M | ||
| Q3 25 | $190.0M | $162.0M | ||
| Q2 25 | $191.3M | $179.9M | ||
| Q1 25 | $192.5M | $198.9M | ||
| Q4 24 | $193.8M | $159.1M | ||
| Q3 24 | $195.0M | $173.1M | ||
| Q2 24 | $196.3M | $175.7M | ||
| Q1 24 | $245.5M | $169.8M |
股东权益EPACMCS
| Q4 25 | $431.1M | $457.4M | ||
| Q3 25 | $433.7M | $454.3M | ||
| Q2 25 | $438.2M | $448.4M | ||
| Q1 25 | $406.0M | $441.8M | ||
| Q4 24 | $398.0M | $464.9M | ||
| Q3 24 | $392.0M | $462.3M | ||
| Q2 24 | $365.8M | $449.4M | ||
| Q1 24 | $336.9M | $459.3M |
总资产EPACMCS
| Q4 25 | $818.1M | $1.0B | ||
| Q3 25 | $827.9M | $1.0B | ||
| Q2 25 | $828.1M | $1.0B | ||
| Q1 25 | $776.6M | $1.0B | ||
| Q4 24 | $775.4M | $1.0B | ||
| Q3 24 | $777.3M | $1.0B | ||
| Q2 24 | $749.5M | $1.1B | ||
| Q1 24 | $769.3M | $1.0B |
负债/权益比EPACMCS
| Q4 25 | 0.44× | 0.35× | ||
| Q3 25 | 0.44× | 0.36× | ||
| Q2 25 | 0.44× | 0.40× | ||
| Q1 25 | 0.47× | 0.45× | ||
| Q4 24 | 0.49× | 0.34× | ||
| Q3 24 | 0.50× | 0.37× | ||
| Q2 24 | 0.54× | 0.39× | ||
| Q1 24 | 0.73× | 0.37× |
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 | $48.8M |
| 自由现金流经营现金流 - 资本支出 | $13.3M | $26.4M |
| 自由现金流率自由现金流/营收 | 9.2% | 13.6% |
| 资本支出强度资本支出/营收 | 1.9% | 11.6% |
| 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 | $989.0K |
8季度趋势，按日历期对齐
经营现金流EPACMCS
| Q4 25 | $16.0M | $48.8M | ||
| Q3 25 | $55.3M | $39.1M | ||
| Q2 25 | $39.9M | $31.6M | ||
| Q1 25 | $7.5M | $-35.3M | ||
| Q4 24 | $8.6M | $52.6M | ||
| Q3 24 | $44.4M | $30.5M | ||
| Q2 24 | $30.3M | $36.0M | ||
| Q1 24 | $13.3M | $-15.1M |
自由现金流EPACMCS
| Q4 25 | $13.3M | $26.4M | ||
| Q3 25 | $52.3M | $18.2M | ||
| Q2 25 | $35.1M | $14.7M | ||
| Q1 25 | $1.8M | $-58.3M | ||
| Q4 24 | $2.8M | $27.1M | ||
| Q3 24 | $37.9M | $12.0M | ||
| Q2 24 | $28.5M | $16.1M | ||
| Q1 24 | $11.7M | $-30.5M |
自由现金流率EPACMCS
| Q4 25 | 9.2% | 13.6% | ||
| Q3 25 | 31.2% | 8.7% | ||
| Q2 25 | 22.1% | 7.1% | ||
| Q1 25 | 1.2% | -39.2% | ||
| Q4 24 | 1.9% | 14.4% | ||
| Q3 24 | 23.9% | 5.2% | ||
| Q2 24 | 18.9% | 9.2% | ||
| Q1 24 | 8.5% | -22.0% |
资本支出强度EPACMCS
| Q4 25 | 1.9% | 11.6% | ||
| Q3 25 | 1.8% | 9.9% | ||
| Q2 25 | 3.1% | 8.2% | ||
| Q1 25 | 3.9% | 15.5% | ||
| Q4 24 | 4.0% | 13.5% | ||
| Q3 24 | 4.1% | 7.9% | ||
| Q2 24 | 1.2% | 11.3% | ||
| Q1 24 | 1.1% | 11.1% |
现金转化率EPACMCS
| Q4 25 | 0.84× | — | ||
| Q3 25 | 1.97× | 2.41× | ||
| Q2 25 | 1.81× | 4.32× | ||
| Q1 25 | 0.36× | — | ||
| Q4 24 | 0.40× | 53.31× | ||
| Q3 24 | 1.82× | 1.31× | ||
| 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% |
MCS
| Theatres | $123.1M | 64% |
| Concessions | $51.0M | 26% |
| Food And Beverage | $21.2M | 11% |
