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化石集团（FOSL）与Penguin Solutions, Inc.（PENG）财务数据对比。点击上方公司名可切换其他公司
Penguin Solutions, Inc.的季度营收约是化石集团的1.3倍（$343.1M vs $270.2M），Penguin Solutions, Inc.净利率更高（1.5% vs -14.8%，领先16.4%），Penguin Solutions, Inc.同比增速更快（0.6% vs -21.1%），Penguin Solutions, Inc.自由现金流更多（$28.2M vs $-22.5M），过去两年Penguin Solutions, Inc.的营收复合增速更高（11.8% vs -11.4%）
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。
企鹅解决方案公司旗下的兰波集团以拉姆齐解决方案品牌开展业务，是一家美国企业，业务涵盖个人理财、领导力发展、人际关系管理与职业发展相关产品与服务。该公司由戴夫·拉姆齐与妻子莎伦于1991年创立，总部位于田纳西州富兰克林。
FOSL vs PENG — 直观对比
营收规模更大
PENG
是对方的1.3倍
$270.2M
营收增速更快
PENG
高出21.6%
-21.1%
净利率更高
PENG
高出16.4%
-14.8%
自由现金流更多
PENG
多$50.7M
$-22.5M
两年增速更快
PENG
近两年复合增速
-11.4%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $270.2M | $343.1M |
| 净利润 | $-40.0M | $5.3M |
| 毛利率 | 49.0% | 28.0% |
| 营业利润率 | -8.0% | 5.7% |
| 净利率 | -14.8% | 1.5% |
| 营收同比 | -21.1% | 0.6% |
| 净利润同比 | -257.8% | 1.0% |
| 每股收益（稀释后） | $-0.76 | $0.04 |
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FOSLPENG
| Q4 25 | $270.2M | $343.1M | ||
| Q3 25 | $220.4M | $337.9M | ||
| Q2 25 | $233.3M | $324.3M | ||
| Q1 25 | — | $365.5M | ||
| Q4 24 | $342.3M | $341.1M | ||
| Q3 24 | $287.8M | $284.8M | ||
| Q2 24 | $260.0M | $300.6M | ||
| Q1 24 | $254.9M | — |
净利润FOSLPENG
| Q4 25 | $-40.0M | $5.3M | ||
| Q3 25 | $-2.1M | $9.4M | ||
| Q2 25 | $-17.9M | $2.7M | ||
| Q1 25 | — | $8.1M | ||
| Q4 24 | $-11.2M | $5.2M | ||
| Q3 24 | $-31.9M | — | ||
| Q2 24 | $-38.8M | $5.6M | ||
| Q1 24 | $-24.3M | — |
毛利率FOSLPENG
| Q4 25 | 49.0% | 28.0% | ||
| Q3 25 | 57.5% | 28.6% | ||
| Q2 25 | 61.3% | 29.3% | ||
| Q1 25 | — | 28.6% | ||
| Q4 24 | 53.9% | 28.7% | ||
| Q3 24 | 49.4% | 28.8% | ||
| Q2 24 | 52.6% | 29.6% | ||
| Q1 24 | 52.4% | — |
营业利润率FOSLPENG
| Q4 25 | -8.0% | 5.7% | ||
| Q3 25 | 3.9% | 3.7% | ||
| Q2 25 | -2.9% | 3.0% | ||
| Q1 25 | — | 5.1% | ||
| Q4 24 | -4.8% | 5.1% | ||
| Q3 24 | -8.5% | -1.2% | ||
| Q2 24 | -13.1% | 3.8% | ||
| Q1 24 | -11.5% | — |
净利率FOSLPENG
| Q4 25 | -14.8% | 1.5% | ||
| Q3 25 | -1.0% | 2.8% | ||
| Q2 25 | -7.7% | 0.8% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | -3.3% | 1.5% | ||
| Q3 24 | -11.1% | — | ||
| Q2 24 | -14.9% | 1.9% | ||
| Q1 24 | -9.5% | — |
每股收益（稀释后）FOSLPENG
| Q4 25 | $-0.76 | $0.04 | ||
| Q3 25 | $-0.04 | $0.10 | ||
| Q2 25 | $-0.33 | $-0.01 | ||
| Q1 25 | — | $0.09 | ||
| Q4 24 | $-0.15 | $0.10 | ||
| Q3 24 | $-0.60 | — | ||
| Q2 24 | $-0.73 | $0.10 | ||
| Q1 24 | $-0.46 | — |
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 | $79.2M | $461.5M |
| 总债务越低越好 | $169.1M | $462.3M |
| 股东权益账面价值 | $112.6M | $389.7M |
| 总资产 | $701.0M | $1.6B |
| 负债/权益比越低杠杆越低 | 1.50× | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资FOSLPENG
| Q4 25 | $79.2M | $461.5M | ||
| Q3 25 | $109.9M | $453.8M | ||
| Q2 25 | $78.3M | $735.5M | ||
| Q1 25 | — | $647.0M | ||
| Q4 24 | $123.6M | $393.7M | ||
| Q3 24 | $106.3M | $389.5M | ||
| Q2 24 | $104.9M | $467.5M | ||
| Q1 24 | $112.9M | — |
总债务FOSLPENG
| Q4 25 | $169.1M | $462.3M | ||
| Q3 25 | $165.6M | $461.8M | ||
| Q2 25 | $167.2M | $659.5M | ||
| Q1 25 | — | $658.8M | ||
| Q4 24 | $162.7M | $658.1M | ||
| Q3 24 | $173.4M | $657.3M | ||
| Q2 24 | $156.5M | $667.0M | ||
| Q1 24 | $202.9M | — |
股东权益FOSLPENG
| Q4 25 | $112.6M | $389.7M | ||
| Q3 25 | $150.3M | $394.2M | ||
| Q2 25 | $140.6M | $584.8M | ||
| Q1 25 | — | $602.5M | ||
| Q4 24 | $148.7M | $400.4M | ||
| Q3 24 | $164.4M | $391.4M | ||
| Q2 24 | $189.6M | $423.4M | ||
| Q1 24 | $229.1M | — |
总资产FOSLPENG
| Q4 25 | $701.0M | $1.6B | ||
| Q3 25 | $704.5M | $1.6B | ||
| Q2 25 | $686.0M | $1.8B | ||
| Q1 25 | — | $1.8B | ||
| Q4 24 | $763.6M | $1.6B | ||
| Q3 24 | $812.4M | $1.5B | ||
| Q2 24 | $785.7M | $1.5B | ||
| Q1 24 | $891.0M | — |
负债/权益比FOSLPENG
| Q4 25 | 1.50× | 1.19× | ||
| Q3 25 | 1.10× | 1.17× | ||
| Q2 25 | 1.19× | 1.13× | ||
| Q1 25 | — | 1.09× | ||
| Q4 24 | 1.09× | 1.64× | ||
| Q3 24 | 1.06× | 1.68× | ||
| Q2 24 | 0.83× | 1.58× | ||
| Q1 24 | 0.89× | — |
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 | $-22.2M | $31.1M |
| 自由现金流经营现金流 - 资本支出 | $-22.5M | $28.2M |
| 自由现金流率自由现金流/营收 | -8.3% | 8.2% |
| 资本支出强度资本支出/营收 | 0.1% | 0.8% |
| 现金转化率经营现金流/净利润 | — | 5.89× |
| 过去12个月自由现金流最近4个季度 | $-46.0M | $116.3M |
8季度趋势，按日历期对齐
经营现金流FOSLPENG
| Q4 25 | $-22.2M | $31.1M | ||
| Q3 25 | $9.4M | $-70.4M | ||
| Q2 25 | $-60.4M | $92.8M | ||
| Q1 25 | — | $72.9M | ||
| Q4 24 | $30.5M | $13.8M | ||
| Q3 24 | $-22.8M | — | ||
| Q2 24 | $38.4M | $57.9M | ||
| Q1 24 | $622.0K | — |
自由现金流FOSLPENG
| Q4 25 | $-22.5M | $28.2M | ||
| Q3 25 | $8.6M | $-73.4M | ||
| Q2 25 | $-60.6M | $90.9M | ||
| Q1 25 | — | $70.5M | ||
| Q4 24 | $28.5M | $12.0M | ||
| Q3 24 | $-24.1M | — | ||
| Q2 24 | $36.6M | $48.9M | ||
| Q1 24 | $-1.1M | — |
自由现金流率FOSLPENG
| Q4 25 | -8.3% | 8.2% | ||
| Q3 25 | 3.9% | -21.7% | ||
| Q2 25 | -26.0% | 28.0% | ||
| Q1 25 | — | 19.3% | ||
| Q4 24 | 8.3% | 3.5% | ||
| Q3 24 | -8.4% | — | ||
| Q2 24 | 14.1% | 16.3% | ||
| Q1 24 | -0.4% | — |
资本支出强度FOSLPENG
| Q4 25 | 0.1% | 0.8% | ||
| Q3 25 | 0.4% | 0.9% | ||
| Q2 25 | 0.1% | 0.6% | ||
| Q1 25 | — | 0.6% | ||
| Q4 24 | 0.6% | 0.5% | ||
| Q3 24 | 0.4% | — | ||
| Q2 24 | 0.7% | 3.0% | ||
| Q1 24 | 0.7% | — |
现金转化率FOSLPENG
| Q4 25 | — | 5.89× | ||
| Q3 25 | — | -7.47× | ||
| Q2 25 | — | 34.88× | ||
| Q1 25 | — | 9.02× | ||
| Q4 24 | — | 2.65× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 10.30× | ||
| Q1 24 | — | — |
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
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% |
PENG
| Integrated Memory Segment | $171.6M | 50% |
| Advanced Computing Segment | $115.7M | 34% |
| Optimized LED Segment | $55.7M | 16% |
