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直觉外科（ISRG）与KOHLS Corp（KSS）财务数据对比。点击上方公司名可切换其他公司
KOHLS Corp的季度营收约是直觉外科的1.3倍（$3.6B vs $2.8B），直觉外科净利率更高（29.8% vs 0.2%，领先29.6%），直觉外科同比增速更快（23.0% vs -3.6%），过去两年直觉外科的营收复合增速更高（17.4% vs -22.5%）
直觉外科（Intuitive Surgical）是美国医疗科技企业，主打研发、生产及销售微创外科手术机器人产品，核心产品为达芬奇手术系统，可有效提升患者临床治疗效果。该公司为纳斯达克100、标普100及标普500指数成分股，截至2021年末全球达芬奇系统装机量达6730台，其中美国市场占4139台。
科尔士（Kohl's）是美国知名连锁百货零售商，目前在全美除夏威夷外的各州共开设1174家门店。品牌由波兰移民麦克斯韦·科尔创立，1927年他在威斯康星州密尔沃基开设了一家街角杂货店，在当地发展为成功的连锁品牌后，1962年公司开设首家百货门店，正式进军百货零售领域。
ISRG vs KSS — 直观对比
营收规模更大
KSS
是对方的1.3倍
$2.8B
营收增速更快
ISRG
高出26.6%
-3.6%
净利率更高
ISRG
高出29.6%
0.2%
两年增速更快
ISRG
近两年复合增速
-22.5%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.8B | $3.6B |
| 净利润 | $826.0M | $8.0M |
| 毛利率 | 66.1% | 42.4% |
| 营业利润率 | 64.8% | 2.0% |
| 净利率 | 29.8% | 0.2% |
| 营收同比 | 23.0% | -3.6% |
| 净利润同比 | 17.4% | -63.6% |
| 每股收益（稀释后） | $2.28 | $0.07 |
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ISRGKSS
| Q1 26 | $2.8B | — | ||
| Q4 25 | $2.9B | $3.6B | ||
| Q3 25 | $2.5B | $3.5B | ||
| Q2 25 | $2.4B | $3.2B | ||
| Q1 25 | $2.3B | $5.4B | ||
| Q4 24 | $2.4B | $3.7B | ||
| Q3 24 | $2.0B | $3.7B | ||
| Q2 24 | $2.0B | $3.4B |
净利润ISRGKSS
| Q1 26 | $826.0M | — | ||
| Q4 25 | $794.8M | $8.0M | ||
| Q3 25 | $704.4M | $153.0M | ||
| Q2 25 | $658.4M | $-15.0M | ||
| Q1 25 | $698.4M | $48.0M | ||
| Q4 24 | $685.7M | $22.0M | ||
| Q3 24 | $565.1M | $66.0M | ||
| Q2 24 | $526.9M | $-27.0M |
毛利率ISRGKSS
| Q1 26 | 66.1% | — | ||
| Q4 25 | 66.4% | 42.4% | ||
| Q3 25 | 66.4% | 43.3% | ||
| Q2 25 | 66.3% | 43.3% | ||
| Q1 25 | 64.7% | 35.6% | ||
| Q4 24 | 68.0% | 42.4% | ||
| Q3 24 | 67.4% | 43.0% | ||
| Q2 24 | 68.3% | 43.1% |
营业利润率ISRGKSS
| Q1 26 | 64.8% | — | ||
| Q4 25 | 30.2% | 2.0% | ||
| Q3 25 | 30.3% | 7.9% | ||
| Q2 25 | 30.5% | 1.9% | ||
| Q1 25 | 25.7% | 2.3% | ||
| Q4 24 | 30.4% | 2.6% | ||
| Q3 24 | 28.3% | 4.4% | ||
| Q2 24 | 28.2% | 1.3% |
净利率ISRGKSS
| Q1 26 | 29.8% | — | ||
| Q4 25 | 27.7% | 0.2% | ||
| Q3 25 | 28.1% | 4.3% | ||
| Q2 25 | 27.0% | -0.5% | ||
| Q1 25 | 31.0% | 0.9% | ||
| Q4 24 | 28.4% | 0.6% | ||
| Q3 24 | 27.7% | 1.8% | ||
| Q2 24 | 26.2% | -0.8% |
每股收益（稀释后）ISRGKSS
| Q1 26 | $2.28 | — | ||
| Q4 25 | $2.19 | $0.07 | ||
| Q3 25 | $1.95 | $1.35 | ||
| Q2 25 | $1.81 | $-0.13 | ||
| Q1 25 | $1.92 | $0.43 | ||
| Q4 24 | $1.89 | $0.20 | ||
| Q3 24 | $1.56 | $0.59 | ||
| Q2 24 | $1.46 | $-0.24 |
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 | — | $144.0M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $17.6B | $3.9B |
| 总资产 | $20.1B | $14.1B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ISRGKSS
| Q1 26 | — | — | ||
| Q4 25 | $5.9B | $144.0M | ||
| Q3 25 | $4.9B | $174.0M | ||
| Q2 25 | $5.3B | $153.0M | ||
| Q1 25 | $4.5B | $134.0M | ||
| Q4 24 | $4.0B | $174.0M | ||
| Q3 24 | $4.2B | $231.0M | ||
| Q2 24 | $4.8B | $228.0M |
股东权益ISRGKSS
| Q1 26 | $17.6B | — | ||
| Q4 25 | $17.8B | $3.9B | ||
| Q3 25 | $16.9B | $3.9B | ||
| Q2 25 | $17.8B | $3.8B | ||
| Q1 25 | $17.1B | $3.8B | ||
| Q4 24 | $16.4B | $3.8B | ||
| Q3 24 | $15.6B | $3.8B | ||
| Q2 24 | $14.7B | $3.8B |
总资产ISRGKSS
| Q1 26 | $20.1B | — | ||
| Q4 25 | $20.5B | $14.1B | ||
| Q3 25 | $19.4B | $13.4B | ||
| Q2 25 | $20.2B | $13.6B | ||
| Q1 25 | $19.2B | $13.6B | ||
| Q4 24 | $18.7B | $15.1B | ||
| Q3 24 | $17.7B | $14.2B | ||
| Q2 24 | $16.6B | $14.3B |
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 | — | $124.0M |
| 自由现金流经营现金流 - 资本支出 | — | $16.0M |
| 自由现金流率自由现金流/营收 | — | 0.4% |
| 资本支出强度资本支出/营收 | — | 3.0% |
| 现金转化率经营现金流/净利润 | — | 15.50× |
| 过去12个月自由现金流最近4个季度 | — | $819.0M |
8季度趋势，按日历期对齐
经营现金流ISRGKSS
| Q1 26 | — | — | ||
| Q4 25 | $892.5M | $124.0M | ||
| Q3 25 | $841.0M | $598.0M | ||
| Q2 25 | $715.4M | $-92.0M | ||
| Q1 25 | $581.6M | $596.0M | ||
| Q4 24 | $822.6M | $-195.0M | ||
| Q3 24 | $706.5M | $254.0M | ||
| Q2 24 | $620.5M | $-7.0M |
自由现金流ISRGKSS
| Q1 26 | — | — | ||
| Q4 25 | $730.0M | $16.0M | ||
| Q3 25 | $735.6M | $508.0M | ||
| Q2 25 | $560.1M | $-202.0M | ||
| Q1 25 | $465.0M | $497.0M | ||
| Q4 24 | $510.6M | $-323.0M | ||
| Q3 24 | $458.6M | $141.0M | ||
| Q2 24 | $311.1M | $-133.0M |
自由现金流率ISRGKSS
| Q1 26 | — | — | ||
| Q4 25 | 25.5% | 0.4% | ||
| Q3 25 | 29.4% | 14.3% | ||
| Q2 25 | 23.0% | -6.2% | ||
| Q1 25 | 20.6% | 9.2% | ||
| Q4 24 | 21.2% | -8.7% | ||
| Q3 24 | 22.5% | 3.8% | ||
| Q2 24 | 15.5% | -3.9% |
资本支出强度ISRGKSS
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 3.0% | ||
| Q3 25 | 4.2% | 2.5% | ||
| Q2 25 | 6.4% | 3.4% | ||
| Q1 25 | 5.2% | 1.8% | ||
| Q4 24 | 12.9% | 3.5% | ||
| Q3 24 | 12.2% | 3.0% | ||
| Q2 24 | 15.4% | 3.7% |
现金转化率ISRGKSS
| Q1 26 | — | — | ||
| Q4 25 | 1.12× | 15.50× | ||
| Q3 25 | 1.19× | 3.91× | ||
| Q2 25 | 1.09× | — | ||
| Q1 25 | 0.83× | 12.42× | ||
| Q4 24 | 1.20× | -8.86× | ||
| Q3 24 | 1.25× | 3.85× | ||
| Q2 24 | 1.18× | — |
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
ISRG
| Instruments and accessories | $1.7B | 61% |
| Systems | $650.7M | 23% |
| Services | $433.7M | 16% |
KSS
| Products | $3.4B | 95% |
| Other | $168.0M | 5% |
| Gift Card | $17.0M | 0% |
