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ENERPAC TOOL GROUP CORP（EPAC）与OCTAVE SPECIALTY GROUP INC（OSG）财务数据对比。点击上方公司名可切换其他公司
ENERPAC TOOL GROUP CORP的季度营收约是OCTAVE SPECIALTY GROUP INC的1.4倍（$144.2M vs $104.2M），ENERPAC TOOL GROUP CORP净利率更高（13.3% vs -6.6%，领先19.8%），OCTAVE SPECIALTY GROUP INC同比增速更快（66.0% vs -0.7%），过去两年OCTAVE SPECIALTY GROUP INC的营收复合增速更高（42.9% 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。
奥克塔夫专业集团是一家专业保险控股企业，主营定制化财产与意外伤害保险产品，核心业务聚焦超额剩余保险领域，为北美地区的商业及个人客户提供定制化风险保障解决方案。
EPAC vs OSG — 直观对比
营收规模更大
EPAC
是对方的1.4倍
$104.2M
营收增速更快
OSG
高出66.7%
-0.7%
净利率更高
EPAC
高出19.8%
-6.6%
两年增速更快
OSG
近两年复合增速
2.1%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $104.2M |
| 净利润 | $19.1M | $-6.9M |
| 毛利率 | 50.7% | — |
| 营业利润率 | 19.8% | — |
| 净利率 | 13.3% | -6.6% |
| 营收同比 | -0.7% | 66.0% |
| 净利润同比 | -11.9% | — |
| 每股收益（稀释后） | $0.36 | $-0.13 |
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EPACOSG
| Q1 26 | — | $104.2M | ||
| Q4 25 | $144.2M | $66.9M | ||
| Q3 25 | $167.5M | $66.6M | ||
| Q2 25 | $158.7M | $55.0M | ||
| Q1 25 | $145.5M | $62.8M | ||
| Q4 24 | $145.2M | $65.2M | ||
| Q3 24 | $158.7M | $70.0M | ||
| Q2 24 | $150.4M | $51.0M |
净利润EPACOSG
| Q1 26 | — | $-6.9M | ||
| Q4 25 | $19.1M | $-29.7M | ||
| Q3 25 | $28.1M | $-112.6M | ||
| Q2 25 | $22.0M | $-72.7M | ||
| Q1 25 | $20.9M | $-44.7M | ||
| Q4 24 | $21.7M | $-20.9M | ||
| Q3 24 | $24.4M | $-27.5M | ||
| Q2 24 | $25.8M | $-750.0K |
毛利率EPACOSG
| Q1 26 | — | — | ||
| 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% | — |
营业利润率EPACOSG
| Q1 26 | — | — | ||
| Q4 25 | 19.8% | -76.7% | ||
| Q3 25 | 23.8% | -48.2% | ||
| Q2 25 | 20.0% | -41.8% | ||
| Q1 25 | 21.2% | -24.1% | ||
| Q4 24 | 21.4% | -55.5% | ||
| Q3 24 | 18.9% | -29.7% | ||
| Q2 24 | 22.2% | -28.9% |
净利率EPACOSG
| Q1 26 | — | -6.6% | ||
| Q4 25 | 13.3% | -73.8% | ||
| Q3 25 | 16.8% | -169.1% | ||
| Q2 25 | 13.9% | -132.3% | ||
| Q1 25 | 14.4% | -71.3% | ||
| Q4 24 | 15.0% | -55.1% | ||
| Q3 24 | 15.4% | -39.3% | ||
| Q2 24 | 17.1% | -1.5% |
每股收益（稀释后）EPACOSG
| Q1 26 | — | $-0.13 | ||
| Q4 25 | $0.36 | $-0.82 | ||
| Q3 25 | $0.51 | $-2.35 | ||
| Q2 25 | $0.41 | $-1.54 | ||
| Q1 25 | $0.38 | $-1.22 | ||
| Q4 24 | $0.40 | $-11.75 | ||
| Q3 24 | $0.44 | $-0.63 | ||
| Q2 24 | $0.47 | $-0.02 |
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 | — |
| 总债务越低越好 | $188.8M | $117.1M |
| 股东权益账面价值 | $431.1M | $833.6M |
| 总资产 | $818.1M | $2.3B |
| 负债/权益比越低杠杆越低 | 0.44× | 0.14× |
8季度趋势，按日历期对齐
现金及短期投资EPACOSG
| Q1 26 | — | — | ||
| Q4 25 | $139.0M | $146.4M | ||
| Q3 25 | $151.6M | $27.5M | ||
| Q2 25 | $140.5M | $22.5M | ||
| Q1 25 | $119.5M | $34.1M | ||
| Q4 24 | $130.7M | $157.2M | ||
| Q3 24 | $167.1M | $40.8M | ||
| Q2 24 | $132.4M | $14.6M |
总债务EPACOSG
| Q1 26 | — | $117.1M | ||
| Q4 25 | $188.8M | $117.6M | ||
| Q3 25 | $190.0M | — | ||
| Q2 25 | $191.3M | — | ||
| Q1 25 | $192.5M | — | ||
| Q4 24 | $193.8M | $0 | ||
| Q3 24 | $195.0M | $518.0M | ||
| Q2 24 | $196.3M | $515.0M |
股东权益EPACOSG
| Q1 26 | — | $833.6M | ||
| Q4 25 | $431.1M | $715.8M | ||
| Q3 25 | $433.7M | $843.4M | ||
| Q2 25 | $438.2M | $859.8M | ||
| Q1 25 | $406.0M | $852.2M | ||
| Q4 24 | $398.0M | $798.4M | ||
| Q3 24 | $392.0M | $1.5B | ||
| Q2 24 | $365.8M | $1.4B |
总资产EPACOSG
| Q1 26 | — | $2.3B | ||
| Q4 25 | $818.1M | $2.2B | ||
| Q3 25 | $827.9M | $2.1B | ||
| Q2 25 | $828.1M | $8.5B | ||
| Q1 25 | $776.6M | $8.3B | ||
| Q4 24 | $775.4M | $8.1B | ||
| Q3 24 | $777.3M | $9.3B | ||
| Q2 24 | $749.5M | $8.2B |
负债/权益比EPACOSG
| Q1 26 | — | 0.14× | ||
| Q4 25 | 0.44× | 0.16× | ||
| Q3 25 | 0.44× | — | ||
| Q2 25 | 0.44× | — | ||
| Q1 25 | 0.47× | — | ||
| Q4 24 | 0.49× | 0.00× | ||
| Q3 24 | 0.50× | 0.35× | ||
| Q2 24 | 0.54× | 0.38× |
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 | — |
| 自由现金流经营现金流 - 资本支出 | $13.3M | — |
| 自由现金流率自由现金流/营收 | 9.2% | — |
| 资本支出强度资本支出/营收 | 1.9% | — |
| 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 | — |
8季度趋势，按日历期对齐
经营现金流EPACOSG
| Q1 26 | — | — | ||
| Q4 25 | $16.0M | $-52.3M | ||
| Q3 25 | $55.3M | $-41.2M | ||
| Q2 25 | $39.9M | $2.1M | ||
| Q1 25 | $7.5M | $-12.6M | ||
| Q4 24 | $8.6M | $762.0K | ||
| Q3 24 | $44.4M | $48.9M | ||
| Q2 24 | $30.3M | $20.4M |
自由现金流EPACOSG
| Q1 26 | — | — | ||
| Q4 25 | $13.3M | — | ||
| Q3 25 | $52.3M | — | ||
| Q2 25 | $35.1M | — | ||
| Q1 25 | $1.8M | — | ||
| Q4 24 | $2.8M | — | ||
| Q3 24 | $37.9M | — | ||
| Q2 24 | $28.5M | — |
自由现金流率EPACOSG
| Q1 26 | — | — | ||
| Q4 25 | 9.2% | — | ||
| Q3 25 | 31.2% | — | ||
| Q2 25 | 22.1% | — | ||
| Q1 25 | 1.2% | — | ||
| Q4 24 | 1.9% | — | ||
| Q3 24 | 23.9% | — | ||
| Q2 24 | 18.9% | — |
资本支出强度EPACOSG
| Q1 26 | — | — | ||
| Q4 25 | 1.9% | — | ||
| Q3 25 | 1.8% | — | ||
| Q2 25 | 3.1% | — | ||
| Q1 25 | 3.9% | — | ||
| Q4 24 | 4.0% | — | ||
| Q3 24 | 4.1% | — | ||
| Q2 24 | 1.2% | — |
现金转化率EPACOSG
| Q1 26 | — | — | ||
| 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× | — |
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% |
OSG
| Commissions | $68.2M | 65% |
| Other | $20.6M | 20% |
| Servicing and other fees | $9.4M | 9% |
| Program fees | $3.6M | 3% |
| Investment income | $2.4M | 2% |
