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Kosmos Energy Ltd.（KOS）与Paycom（PAYC）财务数据对比。点击上方公司名可切换其他公司
Paycom的季度营收约是Kosmos Energy Ltd.的1.8倍（$544.3M vs $294.6M），Paycom同比增速更快（10.2% vs -25.9%），过去两年Paycom的营收复合增速更高（4.3% vs -16.5%）
科斯莫斯能源是一家美国上游石油企业，总部位于得克萨斯州达拉斯。公司目前在加纳、赤道几内亚近海以及墨西哥湾开展油气生产与开发业务，在毛里塔尼亚、塞内加尔近海拥有开发项目，还在纳米比亚、圣多美和普林西比、苏里南近海持有勘探许可。
Paycom Software Inc.（简称Paycom）是1998年成立的线上薪资与人力资源软件服务商，总部位于美国俄克拉荷马城，在全美多地设有办事处，是全球最早推出全线上薪资管理服务的供应商之一，2025年营收达20.52亿美元，较2024年的18.83亿美元稳步增长。
KOS vs PAYC — 直观对比
营收规模更大
PAYC
是对方的1.8倍
$294.6M
营收增速更快
PAYC
高出36.1%
-25.9%
两年增速更快
PAYC
近两年复合增速
-16.5%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $294.6M | $544.3M |
| 净利润 | — | $113.8M |
| 毛利率 | — | 83.9% |
| 营业利润率 | -125.7% | 28.9% |
| 净利率 | — | 20.9% |
| 营收同比 | -25.9% | 10.2% |
| 净利润同比 | — | 0.2% |
| 每股收益（稀释后） | $-0.80 | $2.06 |
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KOSPAYC
| Q4 25 | $294.6M | $544.3M | ||
| Q3 25 | $311.0M | $493.3M | ||
| Q2 25 | $392.6M | $483.6M | ||
| Q1 25 | $290.1M | $530.5M | ||
| Q4 24 | $397.6M | $493.9M | ||
| Q3 24 | $407.8M | $451.9M | ||
| Q2 24 | $447.8M | $437.5M | ||
| Q1 24 | $422.3M | $499.9M |
净利润KOSPAYC
| Q4 25 | — | $113.8M | ||
| Q3 25 | $-124.3M | $110.7M | ||
| Q2 25 | $-87.7M | $89.5M | ||
| Q1 25 | $-110.6M | $139.4M | ||
| Q4 24 | — | $113.6M | ||
| Q3 24 | $45.0M | $73.3M | ||
| Q2 24 | $59.8M | $68.0M | ||
| Q1 24 | $91.7M | $247.2M |
毛利率KOSPAYC
| Q4 25 | — | 83.9% | ||
| Q3 25 | — | 82.7% | ||
| Q2 25 | — | 81.9% | ||
| Q1 25 | — | 84.1% | ||
| Q4 24 | — | 83.1% | ||
| Q3 24 | — | 80.5% | ||
| Q2 24 | — | 80.8% | ||
| Q1 24 | — | 84.3% |
营业利润率KOSPAYC
| Q4 25 | -125.7% | 28.9% | ||
| Q3 25 | -34.2% | 22.8% | ||
| Q2 25 | -16.2% | 23.2% | ||
| Q1 25 | -32.4% | 34.9% | ||
| Q4 24 | -8.5% | 30.1% | ||
| Q3 24 | 26.1% | 23.2% | ||
| Q2 24 | 30.2% | 21.7% | ||
| Q1 24 | 33.6% | 57.2% |
净利率KOSPAYC
| Q4 25 | — | 20.9% | ||
| Q3 25 | -40.0% | 22.4% | ||
| Q2 25 | -22.3% | 18.5% | ||
| Q1 25 | -38.1% | 26.3% | ||
| Q4 24 | — | 23.0% | ||
| Q3 24 | 11.0% | 16.2% | ||
| Q2 24 | 13.3% | 15.5% | ||
| Q1 24 | 21.7% | 49.4% |
每股收益（稀释后）KOSPAYC
| Q4 25 | $-0.80 | $2.06 | ||
| Q3 25 | $-0.26 | $1.96 | ||
| Q2 25 | $-0.18 | $1.58 | ||
| Q1 25 | $-0.23 | $2.48 | ||
| Q4 24 | $0.00 | $2.04 | ||
| Q3 24 | $0.09 | $1.31 | ||
| Q2 24 | $0.12 | $1.20 | ||
| Q1 24 | $0.19 | $4.37 |
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 | $91.5M | $370.0M |
| 总债务越低越好 | $3.1B | — |
| 股东权益账面价值 | $528.6M | $1.7B |
| 总资产 | $4.7B | $7.6B |
| 负债/权益比越低杠杆越低 | 5.78× | — |
8季度趋势，按日历期对齐
现金及短期投资KOSPAYC
| Q4 25 | $91.5M | $370.0M | ||
| Q3 25 | $64.0M | $375.0M | ||
| Q2 25 | $51.7M | $532.2M | ||
| Q1 25 | $49.8M | $520.8M | ||
| Q4 24 | $85.0M | $402.0M | ||
| Q3 24 | $51.6M | $325.8M | ||
| Q2 24 | $173.8M | $346.5M | ||
| Q1 24 | $254.3M | $371.3M |
总债务KOSPAYC
| Q4 25 | $3.1B | — | ||
| Q3 25 | $3.0B | — | ||
| Q2 25 | $2.9B | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $2.7B | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益KOSPAYC
| Q4 25 | $528.6M | $1.7B | ||
| Q3 25 | $898.8M | $1.7B | ||
| Q2 25 | $1.0B | $1.8B | ||
| Q1 25 | $1.1B | $1.7B | ||
| Q4 24 | $1.2B | $1.6B | ||
| Q3 24 | $1.2B | $1.5B | ||
| Q2 24 | $1.1B | $1.4B | ||
| Q1 24 | $1.1B | $1.4B |
总资产KOSPAYC
| Q4 25 | $4.7B | $7.6B | ||
| Q3 25 | $5.1B | $4.2B | ||
| Q2 25 | $5.2B | $4.0B | ||
| Q1 25 | $5.3B | $4.6B | ||
| Q4 24 | $5.3B | $5.9B | ||
| Q3 24 | $5.5B | $3.5B | ||
| Q2 24 | $5.4B | $4.3B | ||
| Q1 24 | $5.4B | $4.7B |
负债/权益比KOSPAYC
| Q4 25 | 5.78× | — | ||
| Q3 25 | 3.31× | — | ||
| Q2 25 | 2.80× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 2.29× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 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 | $35.3M | $196.1M |
| 自由现金流经营现金流 - 资本支出 | — | $122.6M |
| 自由现金流率自由现金流/营收 | — | 22.5% |
| 资本支出强度资本支出/营收 | — | 13.5% |
| 现金转化率经营现金流/净利润 | — | 1.72× |
| 过去12个月自由现金流最近4个季度 | — | $408.0M |
8季度趋势，按日历期对齐
经营现金流KOSPAYC
| Q4 25 | $35.3M | $196.1M | ||
| Q3 25 | $-27.6M | $177.8M | ||
| Q2 25 | $127.2M | $122.5M | ||
| Q1 25 | $-888.0K | $182.5M | ||
| Q4 24 | $175.7M | $160.4M | ||
| Q3 24 | $6.3M | $92.8M | ||
| Q2 24 | $223.7M | $132.1M | ||
| Q1 24 | $272.6M | $148.6M |
自由现金流KOSPAYC
| Q4 25 | — | $122.6M | ||
| Q3 25 | — | $79.8M | ||
| Q2 25 | — | $60.8M | ||
| Q1 25 | — | $144.8M | ||
| Q4 24 | — | $109.0M | ||
| Q3 24 | — | $44.6M | ||
| Q2 24 | — | $86.5M | ||
| Q1 24 | — | $100.9M |
自由现金流率KOSPAYC
| Q4 25 | — | 22.5% | ||
| Q3 25 | — | 16.2% | ||
| Q2 25 | — | 12.6% | ||
| Q1 25 | — | 27.3% | ||
| Q4 24 | — | 22.1% | ||
| Q3 24 | — | 9.9% | ||
| Q2 24 | — | 19.8% | ||
| Q1 24 | — | 20.2% |
资本支出强度KOSPAYC
| Q4 25 | — | 13.5% | ||
| Q3 25 | — | 19.9% | ||
| Q2 25 | — | 12.8% | ||
| Q1 25 | — | 7.1% | ||
| Q4 24 | — | 10.4% | ||
| Q3 24 | — | 10.7% | ||
| Q2 24 | — | 10.4% | ||
| Q1 24 | — | 9.5% |
现金转化率KOSPAYC
| Q4 25 | — | 1.72× | ||
| Q3 25 | — | 1.61× | ||
| Q2 25 | — | 1.37× | ||
| Q1 25 | — | 1.31× | ||
| Q4 24 | — | 1.41× | ||
| Q3 24 | 0.14× | 1.27× | ||
| Q2 24 | 3.74× | 1.94× | ||
| Q1 24 | 2.97× | 0.60× |
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
KOS
| Ghana Segment | $134.6M | 46% |
| Gulf Of America | $80.7M | 27% |
| Mauritania And Senegal | $54.9M | 19% |
| Equatorial Guinea Segment | $24.3M | 8% |
PAYC
| Recurring | $510.3M | 94% |
| Interest On Funds Held For Clients | $27.2M | 5% |
| Implementation And Other | $6.8M | 1% |
