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FOSTER L B CO（FSTR）与OCTAVE SPECIALTY GROUP INC（OSG）财务数据对比。点击上方公司名可切换其他公司
FOSTER L B CO的季度营收约是OCTAVE SPECIALTY GROUP INC的1.5倍（$160.4M vs $104.2M），FOSTER L B CO净利率更高（1.5% vs -6.6%，领先8.1%），OCTAVE SPECIALTY GROUP INC同比增速更快（66.0% vs 25.1%），过去两年OCTAVE SPECIALTY GROUP INC的营收复合增速更高（42.9% vs 13.6%）
Foster L B Co.是一家总部位于美国的专业工业制造企业，主要生产销售工程通道产品、建筑组件及铁路基础设施用品，服务覆盖北美及部分全球地区的商业建筑、交通和工业领域客户。
奥克塔夫专业集团是一家专业保险控股企业，主营定制化财产与意外伤害保险产品，核心业务聚焦超额剩余保险领域，为北美地区的商业及个人客户提供定制化风险保障解决方案。
FSTR vs OSG — 直观对比
营收规模更大
FSTR
是对方的1.5倍
$104.2M
营收增速更快
OSG
高出40.9%
25.1%
净利率更高
FSTR
高出8.1%
-6.6%
两年增速更快
OSG
近两年复合增速
13.6%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $160.4M | $104.2M |
| 净利润 | $2.4M | $-6.9M |
| 毛利率 | 19.7% | — |
| 营业利润率 | 4.9% | — |
| 净利率 | 1.5% | -6.6% |
| 营收同比 | 25.1% | 66.0% |
| 净利润同比 | 1098.3% | — |
| 每股收益（稀释后） | $0.22 | $-0.13 |
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FSTROSG
| Q1 26 | — | $104.2M | ||
| Q4 25 | $160.4M | $66.9M | ||
| Q3 25 | $138.3M | $66.6M | ||
| Q2 25 | $143.6M | $55.0M | ||
| Q1 25 | $97.8M | $62.8M | ||
| Q4 24 | $128.2M | $65.2M | ||
| Q3 24 | $137.5M | $70.0M | ||
| Q2 24 | $140.8M | $51.0M |
净利润FSTROSG
| Q1 26 | — | $-6.9M | ||
| Q4 25 | $2.4M | $-29.7M | ||
| Q3 25 | $4.4M | $-112.6M | ||
| Q2 25 | $2.9M | $-72.7M | ||
| Q1 25 | $-2.1M | $-44.7M | ||
| Q4 24 | $-242.0K | $-20.9M | ||
| Q3 24 | $35.9M | $-27.5M | ||
| Q2 24 | $2.8M | $-750.0K |
毛利率FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | 19.7% | — | ||
| Q3 25 | 22.5% | — | ||
| Q2 25 | 21.5% | — | ||
| Q1 25 | 20.6% | — | ||
| Q4 24 | 22.3% | — | ||
| Q3 24 | 23.8% | — | ||
| Q2 24 | 21.7% | — |
营业利润率FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | 4.9% | -76.7% | ||
| Q3 25 | 6.0% | -48.2% | ||
| Q2 25 | 5.3% | -41.8% | ||
| Q1 25 | -2.0% | -24.1% | ||
| Q4 24 | 2.4% | -55.5% | ||
| Q3 24 | 5.3% | -29.7% | ||
| Q2 24 | 3.2% | -28.9% |
净利率FSTROSG
| Q1 26 | — | -6.6% | ||
| Q4 25 | 1.5% | -73.8% | ||
| Q3 25 | 3.1% | -169.1% | ||
| Q2 25 | 2.0% | -132.3% | ||
| Q1 25 | -2.2% | -71.3% | ||
| Q4 24 | -0.2% | -55.1% | ||
| Q3 24 | 26.1% | -39.3% | ||
| Q2 24 | 2.0% | -1.5% |
每股收益（稀释后）FSTROSG
| Q1 26 | — | $-0.13 | ||
| Q4 25 | $0.22 | $-0.82 | ||
| Q3 25 | $0.40 | $-2.35 | ||
| Q2 25 | $0.27 | $-1.54 | ||
| Q1 25 | $-0.20 | $-1.22 | ||
| Q4 24 | $-0.04 | $-11.75 | ||
| Q3 24 | $3.27 | $-0.63 | ||
| Q2 24 | $0.26 | $-0.02 |
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 | $4.3M | — |
| 总债务越低越好 | $42.6M | $117.1M |
| 股东权益账面价值 | $175.3M | $833.6M |
| 总资产 | $330.4M | $2.3B |
| 负债/权益比越低杠杆越低 | 0.24× | 0.14× |
8季度趋势，按日历期对齐
现金及短期投资FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | $4.3M | $146.4M | ||
| Q3 25 | $3.4M | $27.5M | ||
| Q2 25 | $4.2M | $22.5M | ||
| Q1 25 | $2.6M | $34.1M | ||
| Q4 24 | $2.5M | $157.2M | ||
| Q3 24 | $3.1M | $40.8M | ||
| Q2 24 | $4.0M | $14.6M |
总债务FSTROSG
| Q1 26 | — | $117.1M | ||
| Q4 25 | $42.6M | $117.6M | ||
| Q3 25 | $58.6M | — | ||
| Q2 25 | $81.4M | — | ||
| Q1 25 | $82.3M | — | ||
| Q4 24 | $46.8M | $0 | ||
| Q3 24 | $68.4M | $518.0M | ||
| Q2 24 | $87.0M | $515.0M |
股东权益FSTROSG
| Q1 26 | — | $833.6M | ||
| Q4 25 | $175.3M | $715.8M | ||
| Q3 25 | $174.8M | $843.4M | ||
| Q2 25 | $174.4M | $859.8M | ||
| Q1 25 | $170.8M | $852.2M | ||
| Q4 24 | $178.3M | $798.4M | ||
| Q3 24 | $181.9M | $1.5B | ||
| Q2 24 | $147.1M | $1.4B |
总资产FSTROSG
| Q1 26 | — | $2.3B | ||
| Q4 25 | $330.4M | $2.2B | ||
| Q3 25 | $333.9M | $2.1B | ||
| Q2 25 | $349.9M | $8.5B | ||
| Q1 25 | $342.8M | $8.3B | ||
| Q4 24 | $334.6M | $8.1B | ||
| Q3 24 | $344.5M | $9.3B | ||
| Q2 24 | $333.3M | $8.2B |
负债/权益比FSTROSG
| Q1 26 | — | 0.14× | ||
| Q4 25 | 0.24× | 0.16× | ||
| Q3 25 | 0.33× | — | ||
| Q2 25 | 0.47× | — | ||
| Q1 25 | 0.48× | — | ||
| Q4 24 | 0.26× | 0.00× | ||
| Q3 24 | 0.38× | 0.35× | ||
| Q2 24 | 0.59× | 0.38× |
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 | $19.8M | — |
| 自由现金流率自由现金流/营收 | 12.3% | — |
| 资本支出强度资本支出/营收 | 1.5% | — |
| 现金转化率经营现金流/净利润 | 9.18× | — |
| 过去12个月自由现金流最近4个季度 | $25.2M | — |
8季度趋势，按日历期对齐
经营现金流FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | $22.2M | $-52.3M | ||
| Q3 25 | $29.2M | $-41.2M | ||
| Q2 25 | $10.4M | $2.1M | ||
| Q1 25 | $-26.1M | $-12.6M | ||
| Q4 24 | $24.3M | $762.0K | ||
| Q3 24 | $24.7M | $48.9M | ||
| Q2 24 | $-5.0M | $20.4M |
自由现金流FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | $19.8M | — | ||
| Q3 25 | $26.4M | — | ||
| Q2 25 | $7.7M | — | ||
| Q1 25 | $-28.7M | — | ||
| Q4 24 | $22.3M | — | ||
| Q3 24 | $21.7M | — | ||
| Q2 24 | $-7.0M | — |
自由现金流率FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | 12.3% | — | ||
| Q3 25 | 19.1% | — | ||
| Q2 25 | 5.4% | — | ||
| Q1 25 | -29.4% | — | ||
| Q4 24 | 17.4% | — | ||
| Q3 24 | 15.8% | — | ||
| Q2 24 | -5.0% | — |
资本支出强度FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | 1.5% | — | ||
| Q3 25 | 2.0% | — | ||
| Q2 25 | 1.9% | — | ||
| Q1 25 | 2.6% | — | ||
| Q4 24 | 1.5% | — | ||
| Q3 24 | 2.2% | — | ||
| Q2 24 | 1.5% | — |
现金转化率FSTROSG
| Q1 26 | — | — | ||
| Q4 25 | 9.18× | — | ||
| Q3 25 | 6.70× | — | ||
| Q2 25 | 3.61× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | 0.69× | — | ||
| Q2 24 | -1.74× | — |
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
FSTR
| Rail Technologies And Services Segment | $98.0M | 61% |
| Over Time Output Method | $26.3M | 16% |
| Services | $19.4M | 12% |
| Rail Technologies Products | $10.0M | 6% |
| Over Time Input Method | $8.3M | 5% |
OSG
| Commissions | $68.2M | 65% |
| Other | $20.6M | 20% |
| Servicing and other fees | $9.4M | 9% |
| Program fees | $3.6M | 3% |
| Investment income | $2.4M | 2% |
