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直觉外科（ISRG）与ROKU, INC（ROKU）财务数据对比。点击上方公司名可切换其他公司
直觉外科的季度营收约是ROKU, INC的2.2倍（$2.8B vs $1.2B），直觉外科净利率更高（29.8% vs -2.2%，领先32.0%），直觉外科同比增速更快（23.0% vs -18.3%），过去两年直觉外科的营收复合增速更高（17.4% vs 13.6%）
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。
Roku是美国流媒体技术企业，2002年由安东尼·伍德创立，主营数字媒体播放器、电视硬件生产，流媒体内容分发及平台广告运营。截至2024年覆盖用户达1.45亿，是美国流媒体视频分发领域的市场领导者，业务覆盖澳、加、法、德、英及拉美多国。
ISRG vs ROKU — 直观对比
营收规模更大
ISRG
是对方的2.2倍
$1.2B
营收增速更快
ISRG
高出41.2%
-18.3%
净利率更高
ISRG
高出32.0%
-2.2%
两年增速更快
ISRG
近两年复合增速
13.6%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.8B | $1.2B |
| 净利润 | $826.0M | $-27.4M |
| 毛利率 | 66.1% | 35.6% |
| 营业利润率 | 64.8% | 59.7% |
| 净利率 | 29.8% | -2.2% |
| 营收同比 | 23.0% | -18.3% |
| 净利润同比 | 17.4% | -361.0% |
| 每股收益（稀释后） | $2.28 | $0.57 |
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ISRGROKU
| Q1 26 | $2.8B | $1.2B | ||
| Q4 25 | $2.9B | $1.4B | ||
| Q3 25 | $2.5B | $1.2B | ||
| Q2 25 | $2.4B | $1.1B | ||
| Q1 25 | $2.3B | $1.0B | ||
| Q4 24 | $2.4B | $1.2B | ||
| Q3 24 | $2.0B | $1.1B | ||
| Q2 24 | $2.0B | $968.2M |
净利润ISRGROKU
| Q1 26 | $826.0M | $-27.4M | ||
| Q4 25 | $794.8M | $80.5M | ||
| Q3 25 | $704.4M | $24.8M | ||
| Q2 25 | $658.4M | $10.5M | ||
| Q1 25 | $698.4M | $-27.4M | ||
| Q4 24 | $685.7M | $-35.5M | ||
| Q3 24 | $565.1M | $-9.0M | ||
| Q2 24 | $526.9M | $-34.0M |
毛利率ISRGROKU
| Q1 26 | 66.1% | 35.6% | ||
| Q4 25 | 66.4% | 43.5% | ||
| Q3 25 | 66.4% | 43.4% | ||
| Q2 25 | 66.3% | 44.8% | ||
| Q1 25 | 64.7% | 43.6% | ||
| Q4 24 | 68.0% | 42.7% | ||
| Q3 24 | 67.4% | 45.2% | ||
| Q2 24 | 68.3% | 43.9% |
营业利润率ISRGROKU
| Q1 26 | 64.8% | 59.7% | ||
| Q4 25 | 30.2% | 4.7% | ||
| Q3 25 | 30.3% | 0.8% | ||
| Q2 25 | 30.5% | -2.1% | ||
| Q1 25 | 25.7% | -5.7% | ||
| Q4 24 | 30.4% | -3.3% | ||
| Q3 24 | 28.3% | -3.4% | ||
| Q2 24 | 28.2% | -7.4% |
净利率ISRGROKU
| Q1 26 | 29.8% | -2.2% | ||
| Q4 25 | 27.7% | 5.8% | ||
| Q3 25 | 28.1% | 2.0% | ||
| Q2 25 | 27.0% | 0.9% | ||
| Q1 25 | 31.0% | -2.7% | ||
| Q4 24 | 28.4% | -3.0% | ||
| Q3 24 | 27.7% | -0.9% | ||
| Q2 24 | 26.2% | -3.5% |
每股收益（稀释后）ISRGROKU
| Q1 26 | $2.28 | $0.57 | ||
| Q4 25 | $2.19 | $0.55 | ||
| Q3 25 | $1.95 | $0.16 | ||
| Q2 25 | $1.81 | $0.07 | ||
| Q1 25 | $1.92 | $-0.19 | ||
| Q4 24 | $1.89 | $-0.24 | ||
| Q3 24 | $1.56 | $-0.06 | ||
| 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 | — | $2.4B |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $17.6B | $2.7B |
| 总资产 | $20.1B | $4.4B |
| 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ISRGROKU
| Q1 26 | — | $2.4B | ||
| Q4 25 | $5.9B | $2.3B | ||
| Q3 25 | $4.9B | $2.3B | ||
| Q2 25 | $5.3B | $2.3B | ||
| Q1 25 | $4.5B | $2.3B | ||
| Q4 24 | $4.0B | $2.2B | ||
| Q3 24 | $4.2B | $2.1B | ||
| Q2 24 | $4.8B | $2.1B |
股东权益ISRGROKU
| Q1 26 | $17.6B | $2.7B | ||
| Q4 25 | $17.8B | $2.7B | ||
| Q3 25 | $16.9B | $2.6B | ||
| Q2 25 | $17.8B | $2.6B | ||
| Q1 25 | $17.1B | $2.5B | ||
| Q4 24 | $16.4B | $2.5B | ||
| Q3 24 | $15.6B | $2.5B | ||
| Q2 24 | $14.7B | $2.4B |
总资产ISRGROKU
| Q1 26 | $20.1B | $4.4B | ||
| Q4 25 | $20.5B | $4.4B | ||
| Q3 25 | $19.4B | $4.4B | ||
| Q2 25 | $20.2B | $4.3B | ||
| Q1 25 | $19.2B | $4.2B | ||
| Q4 24 | $18.7B | $4.3B | ||
| Q3 24 | $17.7B | $4.3B | ||
| Q2 24 | $16.6B | $4.1B |
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 | — | $199.1M |
| 自由现金流经营现金流 - 资本支出 | — | $298.4M |
| 自由现金流率自由现金流/营收 | — | 23.9% |
| 资本支出强度资本支出/营收 | — | — |
| 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 | — | $640.0M |
8季度趋势，按日历期对齐
经营现金流ISRGROKU
| Q1 26 | — | $199.1M | ||
| Q4 25 | $892.5M | $107.7M | ||
| Q3 25 | $841.0M | $127.6M | ||
| Q2 25 | $715.4M | $109.7M | ||
| Q1 25 | $581.6M | $138.7M | ||
| Q4 24 | $822.6M | $79.3M | ||
| Q3 24 | $706.5M | $68.7M | ||
| Q2 24 | $620.5M | $23.4M |
自由现金流ISRGROKU
| Q1 26 | — | $298.4M | ||
| Q4 25 | $730.0M | $106.6M | ||
| Q3 25 | $735.6M | $126.5M | ||
| Q2 25 | $560.1M | $108.6M | ||
| Q1 25 | $465.0M | $136.8M | ||
| Q4 24 | $510.6M | $76.8M | ||
| Q3 24 | $458.6M | $67.6M | ||
| Q2 24 | $311.1M | $22.5M |
自由现金流率ISRGROKU
| Q1 26 | — | 23.9% | ||
| Q4 25 | 25.5% | 7.6% | ||
| Q3 25 | 29.4% | 10.4% | ||
| Q2 25 | 23.0% | 9.8% | ||
| Q1 25 | 20.6% | 13.4% | ||
| Q4 24 | 21.2% | 6.4% | ||
| Q3 24 | 22.5% | 6.4% | ||
| Q2 24 | 15.5% | 2.3% |
资本支出强度ISRGROKU
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 0.1% | ||
| Q3 25 | 4.2% | 0.1% | ||
| Q2 25 | 6.4% | 0.1% | ||
| Q1 25 | 5.2% | 0.2% | ||
| Q4 24 | 12.9% | 0.2% | ||
| Q3 24 | 12.2% | 0.1% | ||
| Q2 24 | 15.4% | 0.1% |
现金转化率ISRGROKU
| Q1 26 | — | — | ||
| Q4 25 | 1.12× | 1.34× | ||
| Q3 25 | 1.19× | 5.14× | ||
| Q2 25 | 1.09× | 10.45× | ||
| Q1 25 | 0.83× | — | ||
| Q4 24 | 1.20× | — | ||
| Q3 24 | 1.25× | — | ||
| 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% |
ROKU
| Advertising | $612.7M | 49% |
| Subscriptions | $518.5M | 42% |
| Devices | $117.6M | 9% |
