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ENERPAC TOOL GROUP CORP（EPAC）与GIBRALTAR INDUSTRIES, INC.（ROCK）财务数据对比。点击上方公司名可切换其他公司
GIBRALTAR INDUSTRIES, INC.的季度营收约是ENERPAC TOOL GROUP CORP的1.6倍（$225.0M vs $144.2M），GIBRALTAR INDUSTRIES, INC.同比增速更快（24.9% vs -0.7%），GIBRALTAR INDUSTRIES, INC.自由现金流更多（$26.2M vs $13.3M），过去两年ENERPAC TOOL GROUP CORP的营收复合增速更高（2.1% vs -12.3%）
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。
直布罗陀工业公司是专业建筑、基础设施及可再生能源产品制造商与分销商，主营通风系统、屋面配件、太阳能安装支架、园林景观产品等，主要服务北美地区住宅、商业建筑及清洁能源市场，专注提供创新可持续的客户解决方案。
EPAC vs ROCK — 直观对比
营收规模更大
ROCK
是对方的1.6倍
$144.2M
营收增速更快
ROCK
高出25.6%
-0.7%
自由现金流更多
ROCK
多$12.9M
$13.3M
两年增速更快
EPAC
近两年复合增速
-12.3%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $144.2M | $225.0M |
| 净利润 | $19.1M | — |
| 毛利率 | 50.7% | 25.3% |
| 营业利润率 | 19.8% | 7.9% |
| 净利率 | 13.3% | — |
| 营收同比 | -0.7% | 24.9% |
| 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EPACROCK
| Q4 25 | $144.2M | $225.0M | ||
| Q3 25 | $167.5M | $310.9M | ||
| Q2 25 | $158.7M | $309.5M | ||
| Q1 25 | $145.5M | $290.0M | ||
| Q4 24 | $145.2M | $180.1M | ||
| Q3 24 | $158.7M | $277.1M | ||
| Q2 24 | $150.4M | $273.6M | ||
| Q1 24 | $138.4M | $292.5M |
净利润EPACROCK
| Q4 25 | $19.1M | — | ||
| Q3 25 | $28.1M | $-89.1M | ||
| Q2 25 | $22.0M | $26.0M | ||
| Q1 25 | $20.9M | $21.1M | ||
| Q4 24 | $21.7M | — | ||
| Q3 24 | $24.4M | $34.0M | ||
| Q2 24 | $25.8M | $32.2M | ||
| Q1 24 | $17.8M | $24.9M |
毛利率EPACROCK
| Q4 25 | 50.7% | 25.3% | ||
| Q3 25 | 50.1% | 26.6% | ||
| Q2 25 | 50.4% | 28.4% | ||
| Q1 25 | 50.5% | 26.8% | ||
| Q4 24 | 51.4% | 29.0% | ||
| Q3 24 | 48.8% | 29.4% | ||
| Q2 24 | 51.8% | 30.5% | ||
| Q1 24 | 51.6% | 28.9% |
营业利润率EPACROCK
| Q4 25 | 19.8% | 7.9% | ||
| Q3 25 | 23.8% | 12.8% | ||
| Q2 25 | 20.0% | 12.8% | ||
| Q1 25 | 21.2% | 8.8% | ||
| Q4 24 | 21.4% | 13.3% | ||
| Q3 24 | 18.9% | 15.6% | ||
| Q2 24 | 22.2% | 14.9% | ||
| Q1 24 | 21.3% | 10.8% |
净利率EPACROCK
| Q4 25 | 13.3% | — | ||
| Q3 25 | 16.8% | -28.6% | ||
| Q2 25 | 13.9% | 8.4% | ||
| Q1 25 | 14.4% | 7.3% | ||
| Q4 24 | 15.0% | — | ||
| Q3 24 | 15.4% | 12.3% | ||
| Q2 24 | 17.1% | 11.8% | ||
| Q1 24 | 12.9% | 8.5% |
每股收益（稀释后）EPACROCK
| Q4 25 | $0.36 | — | ||
| Q3 25 | $0.51 | $-2.98 | ||
| Q2 25 | $0.41 | $0.87 | ||
| Q1 25 | $0.38 | — | ||
| Q4 24 | $0.40 | — | ||
| Q3 24 | $0.44 | $1.11 | ||
| Q2 24 | $0.47 | $1.05 | ||
| 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 | $115.7M |
| 总债务越低越好 | $188.8M | $0 |
| 股东权益账面价值 | $431.1M | $950.4M |
| 总资产 | $818.1M | $1.4B |
| 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EPACROCK
| Q4 25 | $139.0M | $115.7M | ||
| Q3 25 | $151.6M | $89.4M | ||
| Q2 25 | $140.5M | $43.3M | ||
| Q1 25 | $119.5M | $25.1M | ||
| Q4 24 | $130.7M | $269.5M | ||
| Q3 24 | $167.1M | $228.9M | ||
| Q2 24 | $132.4M | $179.1M | ||
| Q1 24 | $153.7M | $146.7M |
总债务EPACROCK
| Q4 25 | $188.8M | $0 | ||
| Q3 25 | $190.0M | $0 | ||
| Q2 25 | $191.3M | $0 | ||
| Q1 25 | $192.5M | $0 | ||
| Q4 24 | $193.8M | $0 | ||
| Q3 24 | $195.0M | $0 | ||
| Q2 24 | $196.3M | $0 | ||
| Q1 24 | $245.5M | $0 |
股东权益EPACROCK
| Q4 25 | $431.1M | $950.4M | ||
| Q3 25 | $433.7M | $951.8M | ||
| Q2 25 | $438.2M | $1.0B | ||
| Q1 25 | $406.0M | $1.0B | ||
| Q4 24 | $398.0M | $1.0B | ||
| Q3 24 | $392.0M | $1.0B | ||
| Q2 24 | $365.8M | $975.7M | ||
| Q1 24 | $336.9M | $940.2M |
总资产EPACROCK
| Q4 25 | $818.1M | $1.4B | ||
| Q3 25 | $827.9M | $1.4B | ||
| Q2 25 | $828.1M | $1.5B | ||
| Q1 25 | $776.6M | $1.4B | ||
| Q4 24 | $775.4M | $1.4B | ||
| Q3 24 | $777.3M | $1.4B | ||
| Q2 24 | $749.5M | $1.4B | ||
| Q1 24 | $769.3M | $1.3B |
负债/权益比EPACROCK
| Q4 25 | 0.44× | 0.00× | ||
| 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 | $35.5M |
| 自由现金流经营现金流 - 资本支出 | $13.3M | $26.2M |
| 自由现金流率自由现金流/营收 | 9.2% | 11.7% |
| 资本支出强度资本支出/营收 | 1.9% | 4.1% |
| 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 | $120.6M |
8季度趋势，按日历期对齐
经营现金流EPACROCK
| Q4 25 | $16.0M | $35.5M | ||
| Q3 25 | $55.3M | $73.0M | ||
| Q2 25 | $39.9M | $44.9M | ||
| Q1 25 | $7.5M | $13.7M | ||
| Q4 24 | $8.6M | $19.9M | ||
| Q3 24 | $44.4M | $64.7M | ||
| Q2 24 | $30.3M | $36.5M | ||
| Q1 24 | $13.3M | $53.2M |
自由现金流EPACROCK
| Q4 25 | $13.3M | $26.2M | ||
| Q3 25 | $52.3M | $64.8M | ||
| Q2 25 | $35.1M | $27.3M | ||
| Q1 25 | $1.8M | $2.3M | ||
| Q4 24 | $2.8M | $14.1M | ||
| Q3 24 | $37.9M | $60.5M | ||
| Q2 24 | $28.5M | $33.5M | ||
| Q1 24 | $11.7M | $48.8M |
自由现金流率EPACROCK
| Q4 25 | 9.2% | 11.7% | ||
| Q3 25 | 31.2% | 20.8% | ||
| Q2 25 | 22.1% | 8.8% | ||
| Q1 25 | 1.2% | 0.8% | ||
| Q4 24 | 1.9% | 7.8% | ||
| Q3 24 | 23.9% | 21.8% | ||
| Q2 24 | 18.9% | 12.2% | ||
| Q1 24 | 8.5% | 16.7% |
资本支出强度EPACROCK
| Q4 25 | 1.9% | 4.1% | ||
| Q3 25 | 1.8% | 2.6% | ||
| Q2 25 | 3.1% | 5.7% | ||
| Q1 25 | 3.9% | 3.9% | ||
| Q4 24 | 4.0% | 3.3% | ||
| Q3 24 | 4.1% | 1.5% | ||
| Q2 24 | 1.2% | 1.1% | ||
| Q1 24 | 1.1% | 1.5% |
现金转化率EPACROCK
| Q4 25 | 0.84× | — | ||
| Q3 25 | 1.97× | — | ||
| Q2 25 | 1.81× | 1.73× | ||
| Q1 25 | 0.36× | 0.65× | ||
| Q4 24 | 0.40× | — | ||
| Q3 24 | 1.82× | 1.90× | ||
| Q2 24 | 1.18× | 1.13× | ||
| Q1 24 | 0.75× | 2.13× |
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% |
ROCK
| Transferred At Point In Time | $183.5M | 82% |
| Infrastructure | $22.5M | 10% |
| Other | $18.9M | 8% |
