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化石集团（FOSL）与WESBANCO INC（WSBC）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WESBANCO INC的1.1倍（$270.2M vs $257.2M），WESBANCO INC净利率更高（34.5% vs -14.8%，领先49.3%），过去两年WESBANCO INC的营收复合增速更高（31.9% 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。
WesBanco是一家总部位于美国西弗吉尼亚州惠灵的银行控股公司，业务覆盖广泛，目前在西弗吉尼亚州、俄亥俄州、宾夕法尼亚州西部、肯塔基州、马里兰州及印第安纳州南部拥有超过200家营业网点，为当地客户提供多元金融服务。
FOSL vs WSBC — 直观对比
营收规模更大
FOSL
是对方的1.1倍
$257.2M
净利率更高
WSBC
高出49.3%
-14.8%
两年增速更快
WSBC
近两年复合增速
-11.4%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $270.2M | $257.2M |
| 净利润 | $-40.0M | $88.6M |
| 毛利率 | 49.0% | — |
| 营业利润率 | -8.0% | — |
| 净利率 | -14.8% | 34.5% |
| 营收同比 | -21.1% | — |
| 净利润同比 | -257.8% | 54.4% |
| 每股收益（稀释后） | $-0.76 | $0.88 |
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FOSLWSBC
| Q1 26 | — | $257.2M | ||
| Q4 25 | $270.2M | $265.6M | ||
| Q3 25 | $220.4M | $261.6M | ||
| Q2 25 | $233.3M | $260.7M | ||
| Q1 25 | — | $193.2M | ||
| Q4 24 | $342.3M | $162.9M | ||
| Q3 24 | $287.8M | $150.8M | ||
| Q2 24 | $260.0M | $147.9M |
净利润FOSLWSBC
| Q1 26 | — | $88.6M | ||
| Q4 25 | $-40.0M | $91.1M | ||
| Q3 25 | $-2.1M | $83.6M | ||
| Q2 25 | $-17.9M | $57.4M | ||
| Q1 25 | — | $-9.0M | ||
| Q4 24 | $-11.2M | $49.6M | ||
| Q3 24 | $-31.9M | $37.3M | ||
| Q2 24 | $-38.8M | $28.9M |
毛利率FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | 49.0% | — | ||
| Q3 25 | 57.5% | — | ||
| Q2 25 | 61.3% | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 53.9% | — | ||
| Q3 24 | 49.4% | — | ||
| Q2 24 | 52.6% | — |
营业利润率FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | -8.0% | 43.2% | ||
| Q3 25 | 3.9% | 39.5% | ||
| Q2 25 | -2.9% | 27.2% | ||
| Q1 25 | — | -5.0% | ||
| Q4 24 | -4.8% | 38.0% | ||
| Q3 24 | -8.5% | 29.7% | ||
| Q2 24 | -13.1% | 23.7% |
净利率FOSLWSBC
| Q1 26 | — | 34.5% | ||
| Q4 25 | -14.8% | 34.3% | ||
| Q3 25 | -1.0% | 31.9% | ||
| Q2 25 | -7.7% | 22.0% | ||
| Q1 25 | — | -4.7% | ||
| Q4 24 | -3.3% | 30.5% | ||
| Q3 24 | -11.1% | 24.7% | ||
| Q2 24 | -14.9% | 19.5% |
每股收益（稀释后）FOSLWSBC
| Q1 26 | — | $0.88 | ||
| Q4 25 | $-0.76 | $0.97 | ||
| Q3 25 | $-0.04 | $0.84 | ||
| Q2 25 | $-0.33 | $0.57 | ||
| Q1 25 | — | $-0.15 | ||
| Q4 24 | $-0.15 | $0.72 | ||
| Q3 24 | $-0.60 | $0.54 | ||
| Q2 24 | $-0.73 | $0.44 |
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 | — |
| 总债务越低越好 | $169.1M | — |
| 股东权益账面价值 | $112.6M | $4.1B |
| 总资产 | $701.0M | $27.5B |
| 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FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | $79.2M | $956.1M | ||
| Q3 25 | $109.9M | $1.0B | ||
| Q2 25 | $78.3M | $1.2B | ||
| Q1 25 | — | $1.1B | ||
| Q4 24 | $123.6M | $568.1M | ||
| Q3 24 | $106.3M | $620.9M | ||
| Q2 24 | $104.9M | $486.8M |
总债务FOSLWSBC
| 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FOSLWSBC
| Q1 26 | — | $4.1B | ||
| Q4 25 | $112.6M | $4.0B | ||
| Q3 25 | $150.3M | $4.1B | ||
| Q2 25 | $140.6M | $3.8B | ||
| Q1 25 | — | $3.8B | ||
| Q4 24 | $148.7M | $2.8B | ||
| Q3 24 | $164.4M | $2.8B | ||
| Q2 24 | $189.6M | $2.5B |
总资产FOSLWSBC
| Q1 26 | — | $27.5B | ||
| Q4 25 | $701.0M | $27.7B | ||
| Q3 25 | $704.5M | $27.5B | ||
| Q2 25 | $686.0M | $27.6B | ||
| Q1 25 | — | $27.4B | ||
| Q4 24 | $763.6M | $18.7B | ||
| Q3 24 | $812.4M | $18.5B | ||
| Q2 24 | $785.7M | $18.1B |
负债/权益比FOSLWSBC
| 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FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | $-22.2M | $290.4M | ||
| Q3 25 | $9.4M | $116.9M | ||
| Q2 25 | $-60.4M | $105.0M | ||
| Q1 25 | — | $-26.4M | ||
| Q4 24 | $30.5M | $211.0M | ||
| Q3 24 | $-22.8M | $60.7M | ||
| Q2 24 | $38.4M | $18.2M |
自由现金流FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | $-22.5M | $280.0M | ||
| Q3 25 | $8.6M | $114.9M | ||
| Q2 25 | $-60.6M | $98.3M | ||
| Q1 25 | — | $-30.7M | ||
| Q4 24 | $28.5M | $200.7M | ||
| Q3 24 | $-24.1M | $56.9M | ||
| Q2 24 | $36.6M | $17.3M |
自由现金流率FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | -8.3% | 105.4% | ||
| Q3 25 | 3.9% | 43.9% | ||
| Q2 25 | -26.0% | 37.7% | ||
| Q1 25 | — | -15.9% | ||
| Q4 24 | 8.3% | 123.2% | ||
| Q3 24 | -8.4% | 37.7% | ||
| Q2 24 | 14.1% | 11.7% |
资本支出强度FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | 0.1% | 3.9% | ||
| Q3 25 | 0.4% | 0.8% | ||
| Q2 25 | 0.1% | 2.6% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | 0.6% | 6.3% | ||
| Q3 24 | 0.4% | 2.5% | ||
| Q2 24 | 0.7% | 0.6% |
现金转化率FOSLWSBC
| Q1 26 | — | — | ||
| Q4 25 | — | 3.19× | ||
| Q3 25 | — | 1.40× | ||
| Q2 25 | — | 1.83× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 4.25× | ||
| Q3 24 | — | 1.63× | ||
| Q2 24 | — | 0.63× |
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% |
WSBC
| Net Interest Income | $215.4M | 84% |
| Noninterest Income | $41.8M | 16% |
