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EPR PROPERTIES（EPR）与化石集团（FOSL）财务数据对比。点击上方公司名可切换其他公司
化石集团的季度营收约是EPR PROPERTIES的1.5倍（$270.2M vs $181.3M），EPR PROPERTIES净利率更高（34.5% vs -14.8%，领先49.4%），EPR PROPERTIES同比增速更快（3.6% vs -21.1%），过去两年EPR PROPERTIES的营收复合增速更高（2.3% vs -11.4%）
EPR地产（前身为娱乐地产信托）是总部位于美国密苏里州堪萨斯城的房地产投资信托企业，专注投资游乐园、电影院、滑雪度假村等娱乐类地产项目，截至2022年共持有353处物业。
化石集团是1984年成立的美国时尚设计制造企业，总部位于得克萨斯州理查森。集团旗下拥有Fossil、Relic、Michele Watch、Skagen、Zodiac Watches等多个品牌，同时也为宝马、彪马、阿玛尼、迈克高仕、DKNY等多个知名品牌代工生产授权配饰。
EPR vs FOSL — 直观对比
营收规模更大
FOSL
是对方的1.5倍
$181.3M
营收增速更快
EPR
高出24.6%
-21.1%
净利率更高
EPR
高出49.4%
-14.8%
两年增速更快
EPR
近两年复合增速
-11.4%
损益表 — Q1 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $181.3M | $270.2M |
| 净利润 | $62.6M | $-40.0M |
| 毛利率 | — | 49.0% |
| 营业利润率 | 55.5% | -8.0% |
| 净利率 | 34.5% | -14.8% |
| 营收同比 | 3.6% | -21.1% |
| 净利润同比 | 845.8% | -257.8% |
| 每股收益（稀释后） | $0.74 | $-0.76 |
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EPRFOSL
| Q1 26 | $181.3M | — | ||
| Q4 25 | $182.9M | $270.2M | ||
| Q3 25 | $182.3M | $220.4M | ||
| Q2 25 | $178.1M | $233.3M | ||
| Q1 25 | $175.0M | — | ||
| Q4 24 | $177.2M | $342.3M | ||
| Q3 24 | $180.5M | $287.8M | ||
| Q2 24 | $173.1M | $260.0M |
净利润EPRFOSL
| Q1 26 | $62.6M | — | ||
| Q4 25 | $66.9M | $-40.0M | ||
| Q3 25 | $66.6M | $-2.1M | ||
| Q2 25 | $75.6M | $-17.9M | ||
| Q1 25 | $65.8M | — | ||
| Q4 24 | $-8.4M | $-11.2M | ||
| Q3 24 | $46.6M | $-31.9M | ||
| Q2 24 | $45.1M | $-38.8M |
毛利率EPRFOSL
| Q1 26 | — | — | ||
| Q4 25 | — | 49.0% | ||
| Q3 25 | — | 57.5% | ||
| Q2 25 | — | 61.3% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 53.9% | ||
| Q3 24 | — | 49.4% | ||
| Q2 24 | — | 52.6% |
营业利润率EPRFOSL
| Q1 26 | 55.5% | — | ||
| Q4 25 | 56.8% | -8.0% | ||
| Q3 25 | 53.5% | 3.9% | ||
| Q2 25 | 62.5% | -2.9% | ||
| Q1 25 | 58.1% | — | ||
| Q4 24 | 25.5% | -4.8% | ||
| Q3 24 | 51.4% | -8.5% | ||
| Q2 24 | 45.9% | -13.1% |
净利率EPRFOSL
| Q1 26 | 34.5% | — | ||
| Q4 25 | 36.6% | -14.8% | ||
| Q3 25 | 36.5% | -1.0% | ||
| Q2 25 | 42.5% | -7.7% | ||
| Q1 25 | 37.6% | — | ||
| Q4 24 | -4.7% | -3.3% | ||
| Q3 24 | 25.8% | -11.1% | ||
| Q2 24 | 26.1% | -14.9% |
每股收益（稀释后）EPRFOSL
| Q1 26 | $0.74 | — | ||
| Q4 25 | $0.80 | $-0.76 | ||
| Q3 25 | $0.79 | $-0.04 | ||
| Q2 25 | $0.91 | $-0.33 | ||
| Q1 25 | $0.78 | — | ||
| Q4 24 | $-0.19 | $-0.15 | ||
| Q3 24 | $0.53 | $-0.60 | ||
| Q2 24 | $0.51 | $-0.73 |
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 | $68.5M | $79.2M |
| 总债务越低越好 | — | $169.1M |
| 股东权益账面价值 | $2.3B | $112.6M |
| 总资产 | $5.7B | $701.0M |
| 负债/权益比越低杠杆越低 | — | 1.50× |
8季度趋势，按日历期对齐
现金及短期投资EPRFOSL
| Q1 26 | $68.5M | — | ||
| Q4 25 | $90.6M | $79.2M | ||
| Q3 25 | $13.7M | $109.9M | ||
| Q2 25 | $13.0M | $78.3M | ||
| Q1 25 | $20.6M | — | ||
| Q4 24 | $22.1M | $123.6M | ||
| Q3 24 | $35.3M | $106.3M | ||
| Q2 24 | $33.7M | $104.9M |
总债务EPRFOSL
| Q1 26 | — | — | ||
| Q4 25 | $2.9B | $169.1M | ||
| Q3 25 | $2.8B | $165.6M | ||
| Q2 25 | $2.8B | $167.2M | ||
| Q1 25 | $2.8B | — | ||
| Q4 24 | $2.9B | $162.7M | ||
| Q3 24 | $2.9B | $173.4M | ||
| Q2 24 | $2.8B | $156.5M |
股东权益EPRFOSL
| Q1 26 | $2.3B | — | ||
| Q4 25 | $2.3B | $112.6M | ||
| Q3 25 | $2.3B | $150.3M | ||
| Q2 25 | $2.3B | $140.6M | ||
| Q1 25 | $2.3B | — | ||
| Q4 24 | $2.3B | $148.7M | ||
| Q3 24 | $2.4B | $164.4M | ||
| Q2 24 | $2.4B | $189.6M |
总资产EPRFOSL
| Q1 26 | $5.7B | — | ||
| Q4 25 | $5.7B | $701.0M | ||
| Q3 25 | $5.5B | $704.5M | ||
| Q2 25 | $5.6B | $686.0M | ||
| Q1 25 | $5.5B | — | ||
| Q4 24 | $5.6B | $763.6M | ||
| Q3 24 | $5.7B | $812.4M | ||
| Q2 24 | $5.6B | $785.7M |
负债/权益比EPRFOSL
| Q1 26 | — | — | ||
| Q4 25 | 1.26× | 1.50× | ||
| Q3 25 | 1.19× | 1.10× | ||
| Q2 25 | 1.20× | 1.19× | ||
| Q1 25 | 1.20× | — | ||
| Q4 24 | 1.23× | 1.09× | ||
| Q3 24 | 1.19× | 1.06× | ||
| Q2 24 | 1.16× | 0.83× |
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 | $113.4M | $-22.2M |
| 自由现金流经营现金流 - 资本支出 | — | $-22.5M |
| 自由现金流率自由现金流/营收 | — | -8.3% |
| 资本支出强度资本支出/营收 | 0.1% | 0.1% |
| 现金转化率经营现金流/净利润 | 1.81× | — |
| 过去12个月自由现金流最近4个季度 | — | $-46.0M |
8季度趋势，按日历期对齐
经营现金流EPRFOSL
| Q1 26 | $113.4M | — | ||
| Q4 25 | $421.0M | $-22.2M | ||
| Q3 25 | $136.5M | $9.4M | ||
| Q2 25 | $87.3M | $-60.4M | ||
| Q1 25 | $99.4M | — | ||
| Q4 24 | $393.1M | $30.5M | ||
| Q3 24 | $122.0M | $-22.8M | ||
| Q2 24 | $78.7M | $38.4M |
自由现金流EPRFOSL
| Q1 26 | — | — | ||
| Q4 25 | $269.2M | $-22.5M | ||
| Q3 25 | $132.1M | $8.6M | ||
| Q2 25 | $82.4M | $-60.6M | ||
| Q1 25 | $84.7M | — | ||
| Q4 24 | $129.2M | $28.5M | ||
| Q3 24 | $121.5M | $-24.1M | ||
| Q2 24 | $71.3M | $36.6M |
自由现金流率EPRFOSL
| Q1 26 | — | — | ||
| Q4 25 | 147.1% | -8.3% | ||
| Q3 25 | 72.5% | 3.9% | ||
| Q2 25 | 46.3% | -26.0% | ||
| Q1 25 | 48.4% | — | ||
| Q4 24 | 72.9% | 8.3% | ||
| Q3 24 | 67.3% | -8.4% | ||
| Q2 24 | 41.2% | 14.1% |
资本支出强度EPRFOSL
| Q1 26 | 0.1% | — | ||
| Q4 25 | 82.9% | 0.1% | ||
| Q3 25 | 2.4% | 0.4% | ||
| Q2 25 | 2.7% | 0.1% | ||
| Q1 25 | 8.4% | — | ||
| Q4 24 | 148.9% | 0.6% | ||
| Q3 24 | 0.3% | 0.4% | ||
| Q2 24 | 4.2% | 0.7% |
现金转化率EPRFOSL
| Q1 26 | 1.81× | — | ||
| Q4 25 | 6.29× | — | ||
| Q3 25 | 2.05× | — | ||
| Q2 25 | 1.15× | — | ||
| Q1 25 | 1.51× | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 2.62× | — | ||
| Q2 24 | 1.74× | — |
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
EPR
| Rental revenue | $155.2M | 86% |
| Mortgage and other financing income | $16.0M | 9% |
| Other | $10.1M | 6% |
FOSL
| Transferred At Point In Time | $109.7M | 41% |
| Traditional Watches | $91.3M | 34% |
| Other | $50.8M | 19% |
| Leathers | $9.5M | 4% |
| Jewelry | $4.0M | 1% |
| Smartwatches | $3.3M | 1% |
| Products Other | $1.6M | 1% |
