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ICAHN ENTERPRISES L.P.（IEP）与RUSH ENTERPRISES INC \TX\（RUSHA）财务数据对比。点击上方公司名可切换其他公司
ICAHN ENTERPRISES L.P.的季度营收约是RUSH ENTERPRISES INC \TX\的1.6倍（$2.7B vs $1.7B），RUSH ENTERPRISES INC \TX\净利率更高（3.7% vs 0.0%，领先3.6%），ICAHN ENTERPRISES L.P.同比增速更快（5.4% vs -9.0%），RUSH ENTERPRISES INC \TX\自由现金流更多（$411.6M vs $-496.0M），过去两年ICAHN ENTERPRISES L.P.的营收复合增速更高（4.5% vs -6.8%）
伊坎企业有限合伙企业是美国上市的 Master 有限合伙企业与多元化集团，总部位于佛罗里达州阳光岛海滩的弥尔顿大厦。公司投资布局覆盖能源、汽车、食品包装、金属、房地产、家居时尚等多个领域，由知名投资人卡尔·伊坎控股，其持股比例达86%。
Rush Enterprises是总部位于美国得克萨斯州新布朗费尔斯的商用车经销商，核心业务是通过旗下Rush Truck Centers销售全新及二手卡车。2019年该公司在全美20个州运营超200家卡车中心，在加拿大设有14个网点，2020年入选财富500强榜单。
IEP vs RUSHA — 直观对比
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.7B | $1.7B |
| 净利润 | $1.0M | $61.7M |
| 毛利率 | — | 20.4% |
| 营业利润率 | 0.6% | 4.9% |
| 净利率 | 0.0% | 3.7% |
| 营收同比 | 5.4% | -9.0% |
| 净利润同比 | 101.0% | 1.8% |
| 每股收益（稀释后） | — | $0.77 |
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
| Q1 26 | — | $1.7B | ||
| Q4 25 | $2.7B | $1.7B | ||
| Q3 25 | $2.7B | $1.8B | ||
| Q2 25 | $2.4B | $1.8B | ||
| Q1 25 | $1.9B | $1.8B | ||
| Q4 24 | $2.6B | $1.9B | ||
| Q3 24 | $2.8B | $1.8B | ||
| Q2 24 | $2.2B | $1.9B |
| Q1 26 | — | $61.7M | ||
| Q4 25 | $1.0M | $64.3M | ||
| Q3 25 | $287.0M | $66.7M | ||
| Q2 25 | $-165.0M | $72.4M | ||
| Q1 25 | $-422.0M | $60.3M | ||
| Q4 24 | $-98.0M | $74.8M | ||
| Q3 24 | $22.0M | $79.1M | ||
| Q2 24 | $-331.0M | $78.7M |
| Q1 26 | — | 20.4% | ||
| Q4 25 | — | 20.8% | ||
| Q3 25 | — | 21.0% | ||
| Q2 25 | — | 20.7% | ||
| Q1 25 | — | 20.3% | ||
| Q4 24 | — | 19.3% | ||
| Q3 24 | — | 21.0% | ||
| Q2 24 | — | 20.2% |
| Q1 26 | — | 4.9% | ||
| Q4 25 | 0.6% | 5.5% | ||
| Q3 25 | 19.7% | 5.6% | ||
| Q2 25 | -10.4% | 6.0% | ||
| Q1 25 | -35.0% | 5.2% | ||
| Q4 24 | -5.2% | 5.8% | ||
| Q3 24 | 2.4% | 6.7% | ||
| Q2 24 | -21.9% | 6.4% |
| Q1 26 | — | 3.7% | ||
| Q4 25 | 0.0% | 3.8% | ||
| Q3 25 | 10.5% | 3.7% | ||
| Q2 25 | -7.0% | 3.9% | ||
| Q1 25 | -22.6% | 3.4% | ||
| Q4 24 | -3.8% | 3.9% | ||
| Q3 24 | 0.8% | 4.4% | ||
| Q2 24 | -15.0% | 4.1% |
| Q1 26 | — | $0.77 | ||
| Q4 25 | — | $0.81 | ||
| Q3 25 | — | $0.83 | ||
| Q2 25 | — | $0.90 | ||
| Q1 25 | — | $0.73 | ||
| Q4 24 | — | $-95.13 | ||
| Q3 24 | — | $0.97 | ||
| Q2 24 | — | $97.00 |
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 | $1.4B | — |
| 总债务越低越好 | — | $277.8M |
| 股东权益账面价值 | — | $2.3B |
| 总资产 | $14.2B | $4.5B |
| 负债/权益比越低杠杆越低 | — | 0.12× |
8季度趋势，按日历期对齐
| Q1 26 | — | — | ||
| Q4 25 | $1.4B | $212.6M | ||
| Q3 25 | $1.8B | $242.0M | ||
| Q2 25 | $1.8B | $211.1M | ||
| Q1 25 | $2.2B | $228.7M | ||
| Q4 24 | $2.6B | $228.1M | ||
| Q3 24 | $2.3B | $185.1M | ||
| Q2 24 | $2.2B | $167.3M |
| Q1 26 | — | $277.8M | ||
| Q4 25 | — | $274.8M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $408.4M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
| Q1 26 | — | $2.3B | ||
| Q4 25 | — | $2.2B | ||
| Q3 25 | — | $2.2B | ||
| Q2 25 | — | $2.2B | ||
| Q1 25 | — | $2.2B | ||
| Q4 24 | — | $2.1B | ||
| Q3 24 | — | $2.1B | ||
| Q2 24 | — | $2.0B |
| Q1 26 | — | $4.5B | ||
| Q4 25 | $14.2B | $4.4B | ||
| Q3 25 | $14.8B | $4.6B | ||
| Q2 25 | $14.8B | $4.7B | ||
| Q1 25 | $15.5B | $4.7B | ||
| Q4 24 | $16.3B | $4.6B | ||
| Q3 24 | $17.4B | $4.6B | ||
| Q2 24 | $18.0B | $4.5B |
| Q1 26 | — | 0.12× | ||
| Q4 25 | — | 0.12× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.19× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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 | $-421.0M | — |
| 自由现金流经营现金流 - 资本支出 | $-496.0M | $411.6M |
| 自由现金流率自由现金流/营收 | -18.4% | 24.4% |
| 资本支出强度资本支出/营收 | 2.8% | 2.0% |
| 现金转化率经营现金流/净利润 | -421.00× | — |
| 过去12个月自由现金流最近4个季度 | $-654.0M | $828.4M |
8季度趋势，按日历期对齐
| Q1 26 | — | — | ||
| Q4 25 | $-421.0M | $112.9M | ||
| Q3 25 | $15.0M | $367.8M | ||
| Q2 25 | $275.0M | $227.6M | ||
| Q1 25 | $-182.0M | $153.5M | ||
| Q4 24 | $244.0M | $392.3M | ||
| Q3 24 | $-54.0M | $111.7M | ||
| Q2 24 | $893.0M | $270.6M |
| Q1 26 | — | $411.6M | ||
| Q4 25 | $-496.0M | $31.9M | ||
| Q3 25 | $-67.0M | $271.2M | ||
| Q2 25 | $179.0M | $113.8M | ||
| Q1 25 | $-270.0M | $45.1M | ||
| Q4 24 | $156.0M | $263.5M | ||
| Q3 24 | $-112.0M | $-20.0M | ||
| Q2 24 | $827.0M | $177.2M |
| Q1 26 | — | 24.4% | ||
| Q4 25 | -18.4% | 1.9% | ||
| Q3 25 | -2.5% | 15.2% | ||
| Q2 25 | 7.6% | 6.2% | ||
| Q1 25 | -14.5% | 2.6% | ||
| Q4 24 | 6.1% | 13.7% | ||
| Q3 24 | -4.0% | -1.1% | ||
| Q2 24 | 37.6% | 9.1% |
| Q1 26 | — | 2.0% | ||
| Q4 25 | 2.8% | 4.8% | ||
| Q3 25 | 3.0% | 5.4% | ||
| Q2 25 | 4.1% | 6.2% | ||
| Q1 25 | 4.7% | 6.2% | ||
| Q4 24 | 3.4% | 6.7% | ||
| Q3 24 | 2.1% | 7.3% | ||
| Q2 24 | 3.0% | 4.8% |
| Q1 26 | — | — | ||
| Q4 25 | -421.00× | 1.75× | ||
| Q3 25 | 0.05× | 5.51× | ||
| Q2 25 | — | 3.14× | ||
| Q1 25 | — | 2.55× | ||
| Q4 24 | — | 5.25× | ||
| Q3 24 | -2.45× | 1.41× | ||
| Q2 24 | — | 3.44× |
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
IEP
| Public Utilities Inventory Petroleum Products | $1.6B | 61% |
| Other | $381.0M | 14% |
| Automotive Services | $345.0M | 13% |
| Nitrogen Fertilizer Products | $131.0M | 5% |
| Food Packaging Segment | $82.0M | 3% |
| Home Fashion Segment | $45.0M | 2% |
| Renewable Products | $32.0M | 1% |
| Pharma Segment | $23.0M | 1% |
| Holding Company | $11.0M | 0% |
RUSHA
| New and used commercial vehicle sales | $955.1M | 57% |
| Aftermarket products and services sales | $627.2M | 37% |
| Lease and rental sales | $92.3M | 5% |
| Finance and insurance | $5.6M | 0% |
