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ENERPAC TOOL GROUP CORP（EPAC）与福尼克斯（PLAB）财务数据对比。点击上方公司名可切换其他公司
福尼克斯的季度营收约是ENERPAC TOOL GROUP CORP的1.5倍（$210.4M vs $144.2M），ENERPAC TOOL GROUP CORP净利率更高（13.3% vs 10.9%，领先2.4%），ENERPAC TOOL GROUP CORP同比增速更快（-0.7% vs -5.5%），福尼克斯自由现金流更多（$25.2M vs $13.3M），过去两年ENERPAC TOOL GROUP CORP的营收复合增速更高（2.1% vs -3.8%）
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。
福尼克斯是美国半导体光掩模制造商，2009年时位居全球第三大光掩模供应商，同时也是电子束产业倡议组织的成员，专注于为半导体行业提供关键的掩模产品，支撑芯片制造环节的图形转移需求。
EPAC vs PLAB — 直观对比
营收规模更大
PLAB
是对方的1.5倍
$144.2M
营收增速更快
EPAC
高出4.8%
-5.5%
净利率更高
EPAC
高出2.4%
10.9%
自由现金流更多
PLAB
多$11.9M
$13.3M
两年增速更快
EPAC
近两年复合增速
-3.8%
损益表 — Q1 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $210.4M |
| 净利润 | $19.1M | $22.9M |
| 毛利率 | 50.7% | 33.7% |
| 营业利润率 | 19.8% | 22.9% |
| 净利率 | 13.3% | 10.9% |
| 营收同比 | -0.7% | -5.5% |
| 净利润同比 | -11.9% | -32.4% |
| 每股收益（稀释后） | $0.36 | $0.39 |
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EPACPLAB
| Q4 25 | $144.2M | — | ||
| Q3 25 | $167.5M | $210.4M | ||
| Q2 25 | $158.7M | $211.0M | ||
| Q1 25 | $145.5M | $212.1M | ||
| Q4 24 | $145.2M | $222.6M | ||
| Q3 24 | $158.7M | $211.0M | ||
| Q2 24 | $150.4M | $217.0M | ||
| Q1 24 | $138.4M | $216.3M |
净利润EPACPLAB
| Q4 25 | $19.1M | — | ||
| Q3 25 | $28.1M | $22.9M | ||
| Q2 25 | $22.0M | $8.9M | ||
| Q1 25 | $20.9M | $42.9M | ||
| Q4 24 | $21.7M | $33.9M | ||
| Q3 24 | $24.4M | $34.4M | ||
| Q2 24 | $25.8M | $36.3M | ||
| Q1 24 | $17.8M | $26.2M |
毛利率EPACPLAB
| Q4 25 | 50.7% | — | ||
| Q3 25 | 50.1% | 33.7% | ||
| Q2 25 | 50.4% | 36.9% | ||
| Q1 25 | 50.5% | 35.6% | ||
| Q4 24 | 51.4% | 37.0% | ||
| Q3 24 | 48.8% | 35.6% | ||
| Q2 24 | 51.8% | 36.5% | ||
| Q1 24 | 51.6% | 36.6% |
营业利润率EPACPLAB
| Q4 25 | 19.8% | — | ||
| Q3 25 | 23.8% | 22.9% | ||
| Q2 25 | 20.0% | 26.4% | ||
| Q1 25 | 21.2% | 24.6% | ||
| Q4 24 | 21.4% | 25.1% | ||
| Q3 24 | 18.9% | 24.7% | ||
| Q2 24 | 22.2% | 25.8% | ||
| Q1 24 | 21.3% | 26.6% |
净利率EPACPLAB
| Q4 25 | 13.3% | — | ||
| Q3 25 | 16.8% | 10.9% | ||
| Q2 25 | 13.9% | 4.2% | ||
| Q1 25 | 14.4% | 20.2% | ||
| Q4 24 | 15.0% | 15.2% | ||
| Q3 24 | 15.4% | 16.3% | ||
| Q2 24 | 17.1% | 16.7% | ||
| Q1 24 | 12.9% | 12.1% |
每股收益（稀释后）EPACPLAB
| Q4 25 | $0.36 | — | ||
| Q3 25 | $0.51 | $0.39 | ||
| Q2 25 | $0.41 | $0.15 | ||
| Q1 25 | $0.38 | $0.68 | ||
| Q4 24 | $0.40 | $0.54 | ||
| Q3 24 | $0.44 | $0.55 | ||
| Q2 24 | $0.47 | $0.58 | ||
| Q1 24 | $0.33 | $0.42 |
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 | $575.8M |
| 总债务越低越好 | $188.8M | $16.0K |
| 股东权益账面价值 | $431.1M | $1.1B |
| 总资产 | $818.1M | $1.8B |
| 负债/权益比越低杠杆越低 | 0.44× | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资EPACPLAB
| Q4 25 | $139.0M | — | ||
| Q3 25 | $151.6M | $575.8M | ||
| Q2 25 | $140.5M | $558.4M | ||
| Q1 25 | $119.5M | $642.2M | ||
| Q4 24 | $130.7M | $640.7M | ||
| Q3 24 | $167.1M | $606.4M | ||
| Q2 24 | $132.4M | $559.9M | ||
| Q1 24 | $153.7M | $521.5M |
总债务EPACPLAB
| Q4 25 | $188.8M | — | ||
| Q3 25 | $190.0M | $16.0K | ||
| Q2 25 | $191.3M | $19.0K | ||
| Q1 25 | $192.5M | $21.0K | ||
| Q4 24 | $193.8M | $25.0K | ||
| Q3 24 | $195.0M | $28.0K | ||
| Q2 24 | $196.3M | $2.5M | ||
| Q1 24 | $245.5M | $2.7M |
股东权益EPACPLAB
| Q4 25 | $431.1M | — | ||
| Q3 25 | $433.7M | $1.1B | ||
| Q2 25 | $438.2M | $1.1B | ||
| Q1 25 | $406.0M | $1.1B | ||
| Q4 24 | $398.0M | $1.1B | ||
| Q3 24 | $392.0M | $1.1B | ||
| Q2 24 | $365.8M | $1.0B | ||
| Q1 24 | $336.9M | $1.0B |
总资产EPACPLAB
| Q4 25 | $818.1M | — | ||
| Q3 25 | $827.9M | $1.8B | ||
| Q2 25 | $828.1M | $1.7B | ||
| Q1 25 | $776.6M | $1.7B | ||
| Q4 24 | $775.4M | $1.7B | ||
| Q3 24 | $777.3M | $1.6B | ||
| Q2 24 | $749.5M | $1.6B | ||
| Q1 24 | $769.3M | $1.6B |
负债/权益比EPACPLAB
| Q4 25 | 0.44× | — | ||
| Q3 25 | 0.44× | 0.00× | ||
| Q2 25 | 0.44× | 0.00× | ||
| Q1 25 | 0.47× | 0.00× | ||
| Q4 24 | 0.49× | 0.00× | ||
| Q3 24 | 0.50× | 0.00× | ||
| Q2 24 | 0.54× | 0.00× | ||
| Q1 24 | 0.73× | 0.00× |
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 | $50.1M |
| 自由现金流经营现金流 - 资本支出 | $13.3M | $25.2M |
| 自由现金流率自由现金流/营收 | 9.2% | 12.0% |
| 资本支出强度资本支出/营收 | 1.9% | 11.8% |
| 现金转化率经营现金流/净利润 | 0.84× | 2.19× |
| 过去12个月自由现金流最近4个季度 | $102.5M | $64.5M |
8季度趋势，按日历期对齐
经营现金流EPACPLAB
| Q4 25 | $16.0M | — | ||
| Q3 25 | $55.3M | $50.1M | ||
| Q2 25 | $39.9M | $31.5M | ||
| Q1 25 | $7.5M | $78.5M | ||
| Q4 24 | $8.6M | $68.4M | ||
| Q3 24 | $44.4M | $75.1M | ||
| Q2 24 | $30.3M | $76.5M | ||
| Q1 24 | $13.3M | $41.5M |
自由现金流EPACPLAB
| Q4 25 | $13.3M | — | ||
| Q3 25 | $52.3M | $25.2M | ||
| Q2 25 | $35.1M | $-29.1M | ||
| Q1 25 | $1.8M | $43.3M | ||
| Q4 24 | $2.8M | $25.2M | ||
| Q3 24 | $37.9M | $50.7M | ||
| Q2 24 | $28.5M | $56.5M | ||
| Q1 24 | $11.7M | $-1.8M |
自由现金流率EPACPLAB
| Q4 25 | 9.2% | — | ||
| Q3 25 | 31.2% | 12.0% | ||
| Q2 25 | 22.1% | -13.8% | ||
| Q1 25 | 1.2% | 20.4% | ||
| Q4 24 | 1.9% | 11.3% | ||
| Q3 24 | 23.9% | 24.0% | ||
| Q2 24 | 18.9% | 26.0% | ||
| Q1 24 | 8.5% | -0.8% |
资本支出强度EPACPLAB
| Q4 25 | 1.9% | — | ||
| Q3 25 | 1.8% | 11.8% | ||
| Q2 25 | 3.1% | 28.7% | ||
| Q1 25 | 3.9% | 16.6% | ||
| Q4 24 | 4.0% | 19.4% | ||
| Q3 24 | 4.1% | 11.6% | ||
| Q2 24 | 1.2% | 9.2% | ||
| Q1 24 | 1.1% | 20.0% |
现金转化率EPACPLAB
| Q4 25 | 0.84× | — | ||
| Q3 25 | 1.97× | 2.19× | ||
| Q2 25 | 1.81× | 3.55× | ||
| Q1 25 | 0.36× | 1.83× | ||
| Q4 24 | 0.40× | 2.02× | ||
| Q3 24 | 1.82× | 2.18× | ||
| Q2 24 | 1.18× | 2.11× | ||
| Q1 24 | 0.75× | 1.59× |
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% |
PLAB
| High End Integrated Circuits | $53.6M | 25% |
| High End Flat Panel Displays | $53.5M | 25% |
| KR | $43.7M | 21% |
| Other | $42.1M | 20% |
| Mainstream Flat Panel Displays | $9.1M | 4% |
| Transferred At Point In Time | $8.4M | 4% |
