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FIRST CAPITAL INC（FCAP）与Ispire Technology Inc.（ISPR）财务数据对比。点击上方公司名可切换其他公司
Ispire Technology Inc.的季度营收约是FIRST CAPITAL INC的1.5倍（$20.3M vs $13.5M），FIRST CAPITAL INC净利率更高（36.2% vs -32.5%，领先68.7%），FIRST CAPITAL INC同比增速更快（19.0% vs -51.5%），FIRST CAPITAL INC自由现金流更多（$19.9M vs $-4.0M），过去两年FIRST CAPITAL INC的营收复合增速更高（13.4% vs -17.8%）
First Capital曾用名Future Capital Holdings，是印度一家非银行金融机构，主营债务融资业务。2018年12月，该机构与IDFC银行合并，组建IDFC第一银行，合并前其股票在印度国家证券交易所和孟买证券交易所挂牌上市。
Ispire科技是一家专注于先进雾化硬件及配套耗材研发、生产与销售的全球化科技企业，主要服务尼古丁及合法大麻消费市场，下设硬件、品牌大麻产品两大核心业务板块，覆盖北美、欧洲、亚太等核心市场，为B端合作商及终端用户提供合规创新的雾化解决方案。
FCAP vs ISPR — 直观对比
营收规模更大
ISPR
是对方的1.5倍
$13.5M
营收增速更快
FCAP
高出70.5%
-51.5%
净利率更高
FCAP
高出68.7%
-32.5%
自由现金流更多
FCAP
多$24.0M
$-4.0M
两年增速更快
FCAP
近两年复合增速
-17.8%
损益表 — Q4 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $13.5M | $20.3M |
| 净利润 | $4.9M | $-6.6M |
| 毛利率 | — | 17.1% |
| 营业利润率 | — | -33.9% |
| 净利率 | 36.2% | -32.5% |
| 营收同比 | 19.0% | -51.5% |
| 净利润同比 | 49.6% | 17.4% |
| 每股收益（稀释后） | $1.45 | $-0.12 |
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FCAPISPR
| Q4 25 | $13.5M | $20.3M | ||
| Q3 25 | $13.3M | $30.4M | ||
| Q2 25 | $12.4M | $20.1M | ||
| Q1 25 | $11.4M | $26.2M | ||
| Q4 24 | $11.3M | $41.8M | ||
| Q3 24 | $10.9M | $39.3M | ||
| Q2 24 | $10.7M | $37.3M | ||
| Q1 24 | $10.5M | $30.0M |
净利润FCAPISPR
| Q4 25 | $4.9M | $-6.6M | ||
| Q3 25 | $4.5M | $-3.3M | ||
| Q2 25 | $3.8M | $-14.8M | ||
| Q1 25 | $3.2M | $-10.9M | ||
| Q4 24 | $3.3M | $-8.0M | ||
| Q3 24 | $2.9M | $-5.6M | ||
| Q2 24 | $2.8M | $-3.5M | ||
| Q1 24 | $3.0M | $-5.9M |
毛利率FCAPISPR
| Q4 25 | — | 17.1% | ||
| Q3 25 | — | 17.0% | ||
| Q2 25 | — | 12.3% | ||
| Q1 25 | — | 18.2% | ||
| Q4 24 | — | 18.5% | ||
| Q3 24 | — | 19.5% | ||
| Q2 24 | — | 28.3% | ||
| Q1 24 | — | 20.4% |
营业利润率FCAPISPR
| Q4 25 | — | -33.9% | ||
| Q3 25 | 41.8% | -8.9% | ||
| Q2 25 | 37.2% | -72.7% | ||
| Q1 25 | 34.2% | -40.4% | ||
| Q4 24 | 34.8% | -17.6% | ||
| Q3 24 | 31.5% | -13.4% | ||
| Q2 24 | 31.1% | -9.2% | ||
| Q1 24 | 33.0% | -18.8% |
净利率FCAPISPR
| Q4 25 | 36.2% | -32.5% | ||
| Q3 25 | 33.8% | -10.7% | ||
| Q2 25 | 30.4% | -73.4% | ||
| Q1 25 | 28.3% | -41.5% | ||
| Q4 24 | 28.8% | -19.1% | ||
| Q3 24 | 26.5% | -14.2% | ||
| Q2 24 | 26.5% | -9.4% | ||
| Q1 24 | 28.1% | -19.7% |
每股收益（稀释后）FCAPISPR
| Q4 25 | $1.45 | $-0.12 | ||
| Q3 25 | $1.34 | $-0.06 | ||
| Q2 25 | $1.13 | $-0.26 | ||
| Q1 25 | $0.97 | $-0.19 | ||
| Q4 24 | $0.97 | $-0.14 | ||
| Q3 24 | $0.87 | $-0.10 | ||
| Q2 24 | $0.85 | $-0.07 | ||
| Q1 24 | $0.88 | $-0.11 |
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 | — | $17.6M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $137.8M | $-7.7M |
| 总资产 | $1.3B | $84.4M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资FCAPISPR
| Q4 25 | — | $17.6M | ||
| Q3 25 | — | $22.7M | ||
| Q2 25 | — | $24.4M | ||
| Q1 25 | — | $23.5M | ||
| Q4 24 | — | $34.4M | ||
| Q3 24 | — | $37.7M | ||
| Q2 24 | — | $35.1M | ||
| Q1 24 | — | $39.5M |
股东权益FCAPISPR
| Q4 25 | $137.8M | $-7.7M | ||
| Q3 25 | $132.4M | $-1.8M | ||
| Q2 25 | $123.2M | $604.7K | ||
| Q1 25 | $120.1M | $14.8M | ||
| Q4 24 | $114.6M | $24.2M | ||
| Q3 24 | $116.8M | $30.7M | ||
| Q2 24 | $107.8M | $34.5M | ||
| Q1 24 | $105.7M | $35.9M |
总资产FCAPISPR
| Q4 25 | $1.3B | $84.4M | ||
| Q3 25 | $1.2B | $96.4M | ||
| Q2 25 | $1.2B | $102.2M | ||
| Q1 25 | $1.2B | $115.7M | ||
| Q4 24 | $1.2B | $132.0M | ||
| Q3 24 | $1.2B | $129.0M | ||
| Q2 24 | $1.2B | $122.6M | ||
| Q1 24 | $1.2B | $108.0M |
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 | $21.3M | $-4.0M |
| 自由现金流经营现金流 - 资本支出 | $19.9M | $-4.0M |
| 自由现金流率自由现金流/营收 | 147.7% | -19.9% |
| 资本支出强度资本支出/营收 | 10.0% | 0.3% |
| 现金转化率经营现金流/净利润 | 4.36× | — |
| 过去12个月自由现金流最近4个季度 | $35.3M | $-14.2M |
8季度趋势，按日历期对齐
经营现金流FCAPISPR
| Q4 25 | $21.3M | $-4.0M | ||
| Q3 25 | $7.9M | $-1.2M | ||
| Q2 25 | $3.7M | $4.7M | ||
| Q1 25 | $4.4M | $-12.5M | ||
| Q4 24 | $22.3M | $-3.2M | ||
| Q3 24 | $7.6M | $3.6M | ||
| Q2 24 | $3.5M | $-1.4M | ||
| Q1 24 | $7.2M | $3.4M |
自由现金流FCAPISPR
| Q4 25 | $19.9M | $-4.0M | ||
| Q3 25 | $7.8M | $-1.2M | ||
| Q2 25 | $3.5M | $3.7M | ||
| Q1 25 | $4.2M | $-12.7M | ||
| Q4 24 | $21.6M | $-3.2M | ||
| Q3 24 | $7.5M | $3.3M | ||
| Q2 24 | $3.3M | $-2.2M | ||
| Q1 24 | $7.1M | $3.3M |
自由现金流率FCAPISPR
| Q4 25 | 147.7% | -19.9% | ||
| Q3 25 | 58.6% | -3.9% | ||
| Q2 25 | 27.8% | 18.6% | ||
| Q1 25 | 36.5% | -48.4% | ||
| Q4 24 | 190.7% | -7.7% | ||
| Q3 24 | 68.6% | 8.5% | ||
| Q2 24 | 31.2% | -5.9% | ||
| Q1 24 | 67.2% | 10.9% |
资本支出强度FCAPISPR
| Q4 25 | 10.0% | 0.3% | ||
| Q3 25 | 1.2% | 0.0% | ||
| Q2 25 | 2.2% | 4.8% | ||
| Q1 25 | 1.9% | 0.7% | ||
| Q4 24 | 6.3% | 0.1% | ||
| Q3 24 | 0.8% | 0.7% | ||
| Q2 24 | 1.4% | 2.0% | ||
| Q1 24 | 1.5% | 0.3% |
现金转化率FCAPISPR
| Q4 25 | 4.36× | — | ||
| Q3 25 | 1.77× | — | ||
| Q2 25 | 0.99× | — | ||
| Q1 25 | 1.36× | — | ||
| Q4 24 | 6.84× | — | ||
| Q3 24 | 2.62× | — | ||
| Q2 24 | 1.23× | — | ||
| Q1 24 | 2.45× | — |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
