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FNB CORP（FNB）与STEPAN CO（SCL）财务数据对比。点击上方公司名可切换其他公司
STEPAN CO的季度营收约是FNB CORP的1.7倍（$604.5M vs $366.0M），FNB CORP净利率更高（45.9% vs 3.3%，领先42.6%），FNB CORP同比增速更快（13.7% vs 1.9%），过去两年FNB CORP的营收复合增速更高（7.1% vs 4.2%）
FNB集团是总部位于美国宾夕法尼亚州匹兹堡的多元化金融服务机构，为旗下最大子公司第一国民银行的控股主体，截至2025年12月31日总资产超500亿美元，业务覆盖匹兹堡、巴尔的摩、克利夫兰、华盛顿特区、北卡罗来纳州多座城市及南卡罗来纳州查尔斯顿等核心都会区。
斯特潘公司是一家美国特种化学品制造商，总部位于伊利诺伊州诺斯布鲁克，1932年由小阿尔弗雷德·C·斯特潘创立，现有约2000名员工，目前由创始人的孙子小F·奎因·斯特潘执掌。该公司是全球最大的阴离子表面活性剂商品生产商，产品用于提升洗涤剂、洗发水、牙膏及化妆品的起泡与清洁能力。
FNB vs SCL — 直观对比
营收规模更大
SCL
是对方的1.7倍
$366.0M
营收增速更快
FNB
高出11.8%
1.9%
净利率更高
FNB
高出42.6%
3.3%
两年增速更快
FNB
近两年复合增速
4.2%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $366.0M | $604.5M |
| 净利润 | $168.0M | $19.7M |
| 毛利率 | — | 10.7% |
| 营业利润率 | 45.1% | 4.7% |
| 净利率 | 45.9% | 3.3% |
| 营收同比 | 13.7% | 1.9% |
| 净利润同比 | 52.7% | — |
| 每股收益（稀释后） | $0.47 | $0.86 |
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FNBSCL
| Q1 26 | — | $604.5M | ||
| Q4 25 | $366.0M | $553.9M | ||
| Q3 25 | $359.0M | $590.3M | ||
| Q2 25 | $348.0M | $594.7M | ||
| Q1 25 | $323.0M | $593.3M | ||
| Q4 24 | $322.0M | $525.6M | ||
| Q3 24 | $323.0M | $546.8M | ||
| Q2 24 | $316.0M | $556.4M |
净利润FNBSCL
| Q1 26 | — | $19.7M | ||
| Q4 25 | $168.0M | $5.0M | ||
| Q3 25 | $150.0M | $10.8M | ||
| Q2 25 | $130.0M | $11.3M | ||
| Q1 25 | $117.0M | $19.7M | ||
| Q4 24 | $110.0M | $3.4M | ||
| Q3 24 | $110.0M | $23.6M | ||
| Q2 24 | $123.0M | $9.5M |
毛利率FNBSCL
| Q1 26 | — | 10.7% | ||
| Q4 25 | — | 9.3% | ||
| Q3 25 | — | 12.0% | ||
| Q2 25 | — | 12.1% | ||
| Q1 25 | — | 12.7% | ||
| Q4 24 | — | 10.8% | ||
| Q3 24 | — | 13.8% | ||
| Q2 24 | — | 12.5% |
营业利润率FNBSCL
| Q1 26 | — | 4.7% | ||
| Q4 25 | 45.1% | 1.9% | ||
| Q3 25 | 52.9% | 3.7% | ||
| Q2 25 | 47.7% | 3.0% | ||
| Q1 25 | 45.8% | 4.8% | ||
| Q4 24 | 31.7% | 1.5% | ||
| Q3 24 | 43.3% | 4.4% | ||
| Q2 24 | 49.7% | 3.4% |
净利率FNBSCL
| Q1 26 | — | 3.3% | ||
| Q4 25 | 45.9% | 0.9% | ||
| Q3 25 | 41.8% | 1.8% | ||
| Q2 25 | 37.4% | 1.9% | ||
| Q1 25 | 36.2% | 3.3% | ||
| Q4 24 | 34.2% | 0.6% | ||
| Q3 24 | 34.1% | 4.3% | ||
| Q2 24 | 38.9% | 1.7% |
每股收益（稀释后）FNBSCL
| Q1 26 | — | $0.86 | ||
| Q4 25 | $0.47 | $0.22 | ||
| Q3 25 | $0.41 | $0.47 | ||
| Q2 25 | $0.36 | $0.50 | ||
| Q1 25 | $0.32 | $0.86 | ||
| Q4 24 | $0.31 | $0.14 | ||
| Q3 24 | $0.30 | $1.03 | ||
| Q2 24 | $0.34 | $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 | $2.5B | — |
| 总债务越低越好 | $1.9B | $328.4M |
| 股东权益账面价值 | $6.8B | $1.2B |
| 总资产 | $50.2B | $2.3B |
| 负债/权益比越低杠杆越低 | 0.28× | 0.28× |
8季度趋势，按日历期对齐
现金及短期投资FNBSCL
| Q1 26 | — | — | ||
| Q4 25 | $2.5B | $132.7M | ||
| Q3 25 | $2.4B | $118.5M | ||
| Q2 25 | $2.4B | $88.9M | ||
| Q1 25 | $2.4B | $107.5M | ||
| Q4 24 | $2.4B | $99.7M | ||
| Q3 24 | $2.1B | $147.3M | ||
| Q2 24 | $1.9B | $124.7M |
总债务FNBSCL
| Q1 26 | — | $328.4M | ||
| Q4 25 | $1.9B | $626.7M | ||
| Q3 25 | $2.1B | $655.5M | ||
| Q2 25 | $2.7B | $658.0M | ||
| Q1 25 | $2.5B | $659.3M | ||
| Q4 24 | $3.0B | $625.4M | ||
| Q3 24 | $2.5B | $688.5M | ||
| Q2 24 | $2.0B | $657.1M |
股东权益FNBSCL
| Q1 26 | — | $1.2B | ||
| Q4 25 | $6.8B | $1.2B | ||
| Q3 25 | $6.6B | $1.2B | ||
| Q2 25 | $6.5B | $1.2B | ||
| Q1 25 | $6.4B | $1.2B | ||
| Q4 24 | $6.3B | $1.2B | ||
| Q3 24 | $6.2B | $1.2B | ||
| Q2 24 | $6.1B | $1.2B |
总资产FNBSCL
| Q1 26 | — | $2.3B | ||
| Q4 25 | $50.2B | $2.4B | ||
| Q3 25 | $49.9B | $2.4B | ||
| Q2 25 | $49.7B | $2.4B | ||
| Q1 25 | $49.0B | $2.4B | ||
| Q4 24 | $48.6B | $2.3B | ||
| Q3 24 | $48.0B | $2.4B | ||
| Q2 24 | $47.7B | $2.3B |
负债/权益比FNBSCL
| Q1 26 | — | 0.28× | ||
| Q4 25 | 0.28× | 0.50× | ||
| Q3 25 | 0.32× | 0.53× | ||
| Q2 25 | 0.41× | 0.53× | ||
| Q1 25 | 0.39× | 0.55× | ||
| Q4 24 | 0.48× | 0.53× | ||
| Q3 24 | 0.40× | 0.56× | ||
| Q2 24 | 0.33× | 0.55× |
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 | $128.0M | — |
| 自由现金流经营现金流 - 资本支出 | $99.0M | — |
| 自由现金流率自由现金流/营收 | 27.0% | — |
| 资本支出强度资本支出/营收 | 7.9% | — |
| 现金转化率经营现金流/净利润 | 0.76× | — |
| 过去12个月自由现金流最近4个季度 | $376.0M | — |
8季度趋势，按日历期对齐
经营现金流FNBSCL
| Q1 26 | — | — | ||
| Q4 25 | $128.0M | $60.0M | ||
| Q3 25 | $167.0M | $69.8M | ||
| Q2 25 | $123.0M | $11.2M | ||
| Q1 25 | $64.0M | $6.9M | ||
| Q4 24 | $326.0M | $68.3M | ||
| Q3 24 | $-14.0M | $22.7M | ||
| Q2 24 | $85.0M | $29.5M |
自由现金流FNBSCL
| Q1 26 | — | — | ||
| Q4 25 | $99.0M | $25.4M | ||
| Q3 25 | $149.0M | $40.2M | ||
| Q2 25 | $85.0M | $-14.4M | ||
| Q1 25 | $43.0M | $-25.8M | ||
| Q4 24 | $278.0M | $32.1M | ||
| Q3 24 | $-46.0M | $-4.0M | ||
| Q2 24 | $55.0M | $-208.0K |
自由现金流率FNBSCL
| Q1 26 | — | — | ||
| Q4 25 | 27.0% | 4.6% | ||
| Q3 25 | 41.5% | 6.8% | ||
| Q2 25 | 24.4% | -2.4% | ||
| Q1 25 | 13.3% | -4.3% | ||
| Q4 24 | 86.3% | 6.1% | ||
| Q3 24 | -14.2% | -0.7% | ||
| Q2 24 | 17.4% | -0.0% |
资本支出强度FNBSCL
| Q1 26 | — | — | ||
| Q4 25 | 7.9% | 6.3% | ||
| Q3 25 | 5.0% | 5.0% | ||
| Q2 25 | 10.9% | 4.3% | ||
| Q1 25 | 6.5% | 5.5% | ||
| Q4 24 | 14.9% | 6.9% | ||
| Q3 24 | 9.9% | 4.9% | ||
| Q2 24 | 9.5% | 5.3% |
现金转化率FNBSCL
| Q1 26 | — | — | ||
| Q4 25 | 0.76× | 11.99× | ||
| Q3 25 | 1.11× | 6.44× | ||
| Q2 25 | 0.95× | 0.99× | ||
| Q1 25 | 0.55× | 0.35× | ||
| Q4 24 | 2.96× | 20.38× | ||
| Q3 24 | -0.13× | 0.96× | ||
| Q2 24 | 0.69× | 3.10× |
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
FNB
暂无分部数据
SCL
| Surfactants | $453.7M | 75% |
| Polymers | $130.0M | 22% |
| Specialty Products | $20.8M | 3% |
