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化石集团（FOSL）与福尼克斯（PLAB）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福尼克斯的1.3倍（$270.2M vs $210.4M），福尼克斯净利率更高（10.9% vs -14.8%，领先25.7%），福尼克斯同比增速更快（-5.5% vs -21.1%），福尼克斯自由现金流更多（$25.2M vs $-22.5M），过去两年福尼克斯的营收复合增速更高（-3.8% 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。
福尼克斯是美国半导体光掩模制造商，2009年时位居全球第三大光掩模供应商，同时也是电子束产业倡议组织的成员，专注于为半导体行业提供关键的掩模产品，支撑芯片制造环节的图形转移需求。
FOSL vs PLAB — 直观对比
营收规模更大
FOSL
是对方的1.3倍
$210.4M
营收增速更快
PLAB
高出15.6%
-21.1%
净利率更高
PLAB
高出25.7%
-14.8%
自由现金流更多
PLAB
多$47.7M
$-22.5M
两年增速更快
PLAB
近两年复合增速
-11.4%
损益表 — Q3 FY2025 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $270.2M | $210.4M |
| 净利润 | $-40.0M | $22.9M |
| 毛利率 | 49.0% | 33.7% |
| 营业利润率 | -8.0% | 22.9% |
| 净利率 | -14.8% | 10.9% |
| 营收同比 | -21.1% | -5.5% |
| 净利润同比 | -257.8% | -32.4% |
| 每股收益（稀释后） | $-0.76 | $0.39 |
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FOSLPLAB
| Q4 25 | $270.2M | — | ||
| Q3 25 | $220.4M | $210.4M | ||
| Q2 25 | $233.3M | $211.0M | ||
| Q1 25 | — | $212.1M | ||
| Q4 24 | $342.3M | $222.6M | ||
| Q3 24 | $287.8M | $211.0M | ||
| Q2 24 | $260.0M | $217.0M | ||
| Q1 24 | $254.9M | $216.3M |
净利润FOSLPLAB
| Q4 25 | $-40.0M | — | ||
| Q3 25 | $-2.1M | $22.9M | ||
| Q2 25 | $-17.9M | $8.9M | ||
| Q1 25 | — | $42.9M | ||
| Q4 24 | $-11.2M | $33.9M | ||
| Q3 24 | $-31.9M | $34.4M | ||
| Q2 24 | $-38.8M | $36.3M | ||
| Q1 24 | $-24.3M | $26.2M |
毛利率FOSLPLAB
| Q4 25 | 49.0% | — | ||
| Q3 25 | 57.5% | 33.7% | ||
| Q2 25 | 61.3% | 36.9% | ||
| Q1 25 | — | 35.6% | ||
| Q4 24 | 53.9% | 37.0% | ||
| Q3 24 | 49.4% | 35.6% | ||
| Q2 24 | 52.6% | 36.5% | ||
| Q1 24 | 52.4% | 36.6% |
营业利润率FOSLPLAB
| Q4 25 | -8.0% | — | ||
| Q3 25 | 3.9% | 22.9% | ||
| Q2 25 | -2.9% | 26.4% | ||
| Q1 25 | — | 24.6% | ||
| Q4 24 | -4.8% | 25.1% | ||
| Q3 24 | -8.5% | 24.7% | ||
| Q2 24 | -13.1% | 25.8% | ||
| Q1 24 | -11.5% | 26.6% |
净利率FOSLPLAB
| Q4 25 | -14.8% | — | ||
| Q3 25 | -1.0% | 10.9% | ||
| Q2 25 | -7.7% | 4.2% | ||
| Q1 25 | — | 20.2% | ||
| Q4 24 | -3.3% | 15.2% | ||
| Q3 24 | -11.1% | 16.3% | ||
| Q2 24 | -14.9% | 16.7% | ||
| Q1 24 | -9.5% | 12.1% |
每股收益（稀释后）FOSLPLAB
| Q4 25 | $-0.76 | — | ||
| Q3 25 | $-0.04 | $0.39 | ||
| Q2 25 | $-0.33 | $0.15 | ||
| Q1 25 | — | $0.68 | ||
| Q4 24 | $-0.15 | $0.54 | ||
| Q3 24 | $-0.60 | $0.55 | ||
| Q2 24 | $-0.73 | $0.58 | ||
| Q1 24 | $-0.46 | $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 | $79.2M | $575.8M |
| 总债务越低越好 | $169.1M | $16.0K |
| 股东权益账面价值 | $112.6M | $1.1B |
| 总资产 | $701.0M | $1.8B |
| 负债/权益比越低杠杆越低 | 1.50× | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资FOSLPLAB
| Q4 25 | $79.2M | — | ||
| Q3 25 | $109.9M | $575.8M | ||
| Q2 25 | $78.3M | $558.4M | ||
| Q1 25 | — | $642.2M | ||
| Q4 24 | $123.6M | $640.7M | ||
| Q3 24 | $106.3M | $606.4M | ||
| Q2 24 | $104.9M | $559.9M | ||
| Q1 24 | $112.9M | $521.5M |
总债务FOSLPLAB
| Q4 25 | $169.1M | — | ||
| Q3 25 | $165.6M | $16.0K | ||
| Q2 25 | $167.2M | $19.0K | ||
| Q1 25 | — | $21.0K | ||
| Q4 24 | $162.7M | $25.0K | ||
| Q3 24 | $173.4M | $28.0K | ||
| Q2 24 | $156.5M | $2.5M | ||
| Q1 24 | $202.9M | $2.7M |
股东权益FOSLPLAB
| Q4 25 | $112.6M | — | ||
| Q3 25 | $150.3M | $1.1B | ||
| Q2 25 | $140.6M | $1.1B | ||
| Q1 25 | — | $1.1B | ||
| Q4 24 | $148.7M | $1.1B | ||
| Q3 24 | $164.4M | $1.1B | ||
| Q2 24 | $189.6M | $1.0B | ||
| Q1 24 | $229.1M | $1.0B |
总资产FOSLPLAB
| Q4 25 | $701.0M | — | ||
| Q3 25 | $704.5M | $1.8B | ||
| Q2 25 | $686.0M | $1.7B | ||
| Q1 25 | — | $1.7B | ||
| Q4 24 | $763.6M | $1.7B | ||
| Q3 24 | $812.4M | $1.6B | ||
| Q2 24 | $785.7M | $1.6B | ||
| Q1 24 | $891.0M | $1.6B |
负债/权益比FOSLPLAB
| Q4 25 | 1.50× | — | ||
| Q3 25 | 1.10× | 0.00× | ||
| Q2 25 | 1.19× | 0.00× | ||
| Q1 25 | — | 0.00× | ||
| Q4 24 | 1.09× | 0.00× | ||
| Q3 24 | 1.06× | 0.00× | ||
| Q2 24 | 0.83× | 0.00× | ||
| Q1 24 | 0.89× | 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 | $-22.2M | $50.1M |
| 自由现金流经营现金流 - 资本支出 | $-22.5M | $25.2M |
| 自由现金流率自由现金流/营收 | -8.3% | 12.0% |
| 资本支出强度资本支出/营收 | 0.1% | 11.8% |
| 现金转化率经营现金流/净利润 | — | 2.19× |
| 过去12个月自由现金流最近4个季度 | $-46.0M | $64.5M |
8季度趋势，按日历期对齐
经营现金流FOSLPLAB
| Q4 25 | $-22.2M | — | ||
| Q3 25 | $9.4M | $50.1M | ||
| Q2 25 | $-60.4M | $31.5M | ||
| Q1 25 | — | $78.5M | ||
| Q4 24 | $30.5M | $68.4M | ||
| Q3 24 | $-22.8M | $75.1M | ||
| Q2 24 | $38.4M | $76.5M | ||
| Q1 24 | $622.0K | $41.5M |
自由现金流FOSLPLAB
| Q4 25 | $-22.5M | — | ||
| Q3 25 | $8.6M | $25.2M | ||
| Q2 25 | $-60.6M | $-29.1M | ||
| Q1 25 | — | $43.3M | ||
| Q4 24 | $28.5M | $25.2M | ||
| Q3 24 | $-24.1M | $50.7M | ||
| Q2 24 | $36.6M | $56.5M | ||
| Q1 24 | $-1.1M | $-1.8M |
自由现金流率FOSLPLAB
| Q4 25 | -8.3% | — | ||
| Q3 25 | 3.9% | 12.0% | ||
| Q2 25 | -26.0% | -13.8% | ||
| Q1 25 | — | 20.4% | ||
| Q4 24 | 8.3% | 11.3% | ||
| Q3 24 | -8.4% | 24.0% | ||
| Q2 24 | 14.1% | 26.0% | ||
| Q1 24 | -0.4% | -0.8% |
资本支出强度FOSLPLAB
| Q4 25 | 0.1% | — | ||
| Q3 25 | 0.4% | 11.8% | ||
| Q2 25 | 0.1% | 28.7% | ||
| Q1 25 | — | 16.6% | ||
| Q4 24 | 0.6% | 19.4% | ||
| Q3 24 | 0.4% | 11.6% | ||
| Q2 24 | 0.7% | 9.2% | ||
| Q1 24 | 0.7% | 20.0% |
现金转化率FOSLPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | 2.19× | ||
| Q2 25 | — | 3.55× | ||
| Q1 25 | — | 1.83× | ||
| Q4 24 | — | 2.02× | ||
| Q3 24 | — | 2.18× | ||
| Q2 24 | — | 2.11× | ||
| Q1 24 | — | 1.59× |
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% |
PLAB
| High End Integrated Circuits | $53.6M | 25% |
| High End Flat Panel Displays | $53.5M | 25% |
| KR | $43.7M | 21% |
| Other | $42.1M | 20% |
| Mainstream Flat Panel Displays | $9.1M | 4% |
| Transferred At Point In Time | $8.4M | 4% |
