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化石集团（FOSL）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是化石集团的1.7倍（$461.6M vs $270.2M），BOSTON BEER CO INC同比增速更快（-4.1% vs -21.1%），过去两年BOSTON BEER CO INC的营收复合增速更高（-10.7% 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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
FOSL vs SAM — 直观对比
营收规模更大
SAM
是对方的1.7倍
$270.2M
营收增速更快
SAM
高出17.0%
-21.1%
两年增速更快
SAM
近两年复合增速
-11.4%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $270.2M | $461.6M |
| 净利润 | $-40.0M | — |
| 毛利率 | 49.0% | 46.4% |
| 营业利润率 | -8.0% | 12.4% |
| 净利率 | -14.8% | — |
| 营收同比 | -21.1% | -4.1% |
| 净利润同比 | -257.8% | — |
| 每股收益（稀释后） | $-0.76 | $2.16 |
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FOSLSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $270.2M | $385.7M | ||
| Q3 25 | $220.4M | $537.5M | ||
| Q2 25 | $233.3M | $587.9M | ||
| Q1 25 | — | $453.9M | ||
| Q4 24 | $342.3M | $402.3M | ||
| Q3 24 | $287.8M | $605.5M | ||
| Q2 24 | $260.0M | $579.1M |
净利润FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | $-40.0M | $-22.5M | ||
| Q3 25 | $-2.1M | $46.2M | ||
| Q2 25 | $-17.9M | $60.4M | ||
| Q1 25 | — | $24.4M | ||
| Q4 24 | $-11.2M | $-38.8M | ||
| Q3 24 | $-31.9M | $33.5M | ||
| Q2 24 | $-38.8M | $52.3M |
毛利率FOSLSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 49.0% | 43.5% | ||
| Q3 25 | 57.5% | 50.8% | ||
| Q2 25 | 61.3% | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | 53.9% | 39.9% | ||
| Q3 24 | 49.4% | 46.3% | ||
| Q2 24 | 52.6% | 46.0% |
营业利润率FOSLSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | -8.0% | -8.6% | ||
| Q3 25 | 3.9% | 11.5% | ||
| Q2 25 | -2.9% | 14.0% | ||
| Q1 25 | — | 7.4% | ||
| Q4 24 | -4.8% | -13.9% | ||
| Q3 24 | -8.5% | 7.6% | ||
| Q2 24 | -13.1% | 12.2% |
净利率FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | -14.8% | -5.8% | ||
| Q3 25 | -1.0% | 8.6% | ||
| Q2 25 | -7.7% | 10.3% | ||
| Q1 25 | — | 5.4% | ||
| Q4 24 | -3.3% | -9.6% | ||
| Q3 24 | -11.1% | 5.5% | ||
| Q2 24 | -14.9% | 9.0% |
每股收益（稀释后）FOSLSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $-0.76 | $-1.97 | ||
| Q3 25 | $-0.04 | $4.25 | ||
| Q2 25 | $-0.33 | $5.45 | ||
| Q1 25 | — | $2.16 | ||
| Q4 24 | $-0.15 | $-3.23 | ||
| Q3 24 | $-0.60 | $2.86 | ||
| Q2 24 | $-0.73 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $169.1M | — |
| 股东权益账面价值 | $112.6M | $682.6M |
| 总资产 | $701.0M | $1.2B |
| 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FOSLSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $79.2M | $223.4M | ||
| Q3 25 | $109.9M | $250.5M | ||
| Q2 25 | $78.3M | $212.4M | ||
| Q1 25 | — | $152.5M | ||
| Q4 24 | $123.6M | $211.8M | ||
| Q3 24 | $106.3M | $255.6M | ||
| Q2 24 | $104.9M | $219.3M |
总债务FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | $169.1M | — | ||
| Q3 25 | $165.6M | — | ||
| Q2 25 | $167.2M | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $162.7M | — | ||
| Q3 24 | $173.4M | — | ||
| Q2 24 | $156.5M | — |
股东权益FOSLSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $112.6M | $846.3M | ||
| Q3 25 | $150.3M | $911.0M | ||
| Q2 25 | $140.6M | $912.3M | ||
| Q1 25 | — | $897.0M | ||
| Q4 24 | $148.7M | $916.2M | ||
| Q3 24 | $164.4M | $1.0B | ||
| Q2 24 | $189.6M | $1.0B |
总资产FOSLSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $701.0M | $1.2B | ||
| Q3 25 | $704.5M | $1.2B | ||
| Q2 25 | $686.0M | $1.3B | ||
| Q1 25 | — | $1.2B | ||
| Q4 24 | $763.6M | $1.3B | ||
| Q3 24 | $812.4M | $1.4B | ||
| Q2 24 | $785.7M | $1.4B |
负债/权益比FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.50× | — | ||
| Q3 25 | 1.10× | — | ||
| Q2 25 | 1.19× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 1.09× | — | ||
| Q3 24 | 1.06× | — | ||
| Q2 24 | 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 | $-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% | — |
| 现金转化率经营现金流/净利润 | — | — |
| 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FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | $-22.2M | $39.9M | ||
| Q3 25 | $9.4M | $101.8M | ||
| Q2 25 | $-60.4M | $126.5M | ||
| Q1 25 | — | $1.9M | ||
| Q4 24 | $30.5M | $41.9M | ||
| Q3 24 | $-22.8M | $115.9M | ||
| Q2 24 | $38.4M | $96.0M |
自由现金流FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | $-22.5M | $22.1M | ||
| Q3 25 | $8.6M | $89.2M | ||
| Q2 25 | $-60.6M | $112.2M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | $28.5M | $18.4M | ||
| Q3 24 | $-24.1M | $99.2M | ||
| Q2 24 | $36.6M | $75.6M |
自由现金流率FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | -8.3% | 5.7% | ||
| Q3 25 | 3.9% | 16.6% | ||
| Q2 25 | -26.0% | 19.1% | ||
| Q1 25 | — | -1.8% | ||
| Q4 24 | 8.3% | 4.6% | ||
| Q3 24 | -8.4% | 16.4% | ||
| Q2 24 | 14.1% | 13.1% |
资本支出强度FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.1% | 4.6% | ||
| Q3 25 | 0.4% | 2.3% | ||
| Q2 25 | 0.1% | 2.4% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | 0.6% | 5.8% | ||
| Q3 24 | 0.4% | 2.8% | ||
| Q2 24 | 0.7% | 3.5% |
现金转化率FOSLSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | — | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | — | 1.83× |
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% |
SAM
暂无分部数据
