vs
Kosmos Energy Ltd.（KOS）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是Kosmos Energy Ltd.的1.6倍（$461.6M vs $294.6M），BOSTON BEER CO INC同比增速更快（-4.1% vs -25.9%），过去两年BOSTON BEER CO INC的营收复合增速更高（-10.7% 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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
KOS vs SAM — 直观对比
营收规模更大
SAM
是对方的1.6倍
$294.6M
营收增速更快
SAM
高出21.8%
-25.9%
两年增速更快
SAM
近两年复合增速
-16.5%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $294.6M | $461.6M |
| 净利润 | — | — |
| 毛利率 | — | 46.4% |
| 营业利润率 | -125.7% | 12.4% |
| 净利率 | — | — |
| 营收同比 | -25.9% | -4.1% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | $-0.80 | $2.16 |
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KOSSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $294.6M | $385.7M | ||
| Q3 25 | $311.0M | $537.5M | ||
| Q2 25 | $392.6M | $587.9M | ||
| Q1 25 | $290.1M | $453.9M | ||
| Q4 24 | $397.6M | $402.3M | ||
| Q3 24 | $407.8M | $605.5M | ||
| Q2 24 | $447.8M | $579.1M |
净利润KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | — | $-22.5M | ||
| Q3 25 | $-124.3M | $46.2M | ||
| Q2 25 | $-87.7M | $60.4M | ||
| Q1 25 | $-110.6M | $24.4M | ||
| Q4 24 | — | $-38.8M | ||
| Q3 24 | $45.0M | $33.5M | ||
| Q2 24 | $59.8M | $52.3M |
毛利率KOSSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | — | 43.5% | ||
| Q3 25 | — | 50.8% | ||
| Q2 25 | — | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | — | 39.9% | ||
| Q3 24 | — | 46.3% | ||
| Q2 24 | — | 46.0% |
营业利润率KOSSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | -125.7% | -8.6% | ||
| Q3 25 | -34.2% | 11.5% | ||
| Q2 25 | -16.2% | 14.0% | ||
| Q1 25 | -32.4% | 7.4% | ||
| Q4 24 | -8.5% | -13.9% | ||
| Q3 24 | 26.1% | 7.6% | ||
| Q2 24 | 30.2% | 12.2% |
净利率KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | — | -5.8% | ||
| Q3 25 | -40.0% | 8.6% | ||
| Q2 25 | -22.3% | 10.3% | ||
| Q1 25 | -38.1% | 5.4% | ||
| Q4 24 | — | -9.6% | ||
| Q3 24 | 11.0% | 5.5% | ||
| Q2 24 | 13.3% | 9.0% |
每股收益（稀释后）KOSSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $-0.80 | $-1.97 | ||
| Q3 25 | $-0.26 | $4.25 | ||
| Q2 25 | $-0.18 | $5.45 | ||
| Q1 25 | $-0.23 | $2.16 | ||
| Q4 24 | $0.00 | $-3.23 | ||
| Q3 24 | $0.09 | $2.86 | ||
| Q2 24 | $0.12 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $3.1B | — |
| 股东权益账面价值 | $528.6M | $682.6M |
| 总资产 | $4.7B | $1.2B |
| 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KOSSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $91.5M | $223.4M | ||
| Q3 25 | $64.0M | $250.5M | ||
| Q2 25 | $51.7M | $212.4M | ||
| Q1 25 | $49.8M | $152.5M | ||
| Q4 24 | $85.0M | $211.8M | ||
| Q3 24 | $51.6M | $255.6M | ||
| Q2 24 | $173.8M | $219.3M |
总债务KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | $3.1B | — | ||
| Q3 25 | $3.0B | — | ||
| Q2 25 | $2.9B | — | ||
| Q1 25 | — | — | ||
| Q4 24 | $2.7B | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益KOSSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $528.6M | $846.3M | ||
| Q3 25 | $898.8M | $911.0M | ||
| Q2 25 | $1.0B | $912.3M | ||
| Q1 25 | $1.1B | $897.0M | ||
| Q4 24 | $1.2B | $916.2M | ||
| Q3 24 | $1.2B | $1.0B | ||
| Q2 24 | $1.1B | $1.0B |
总资产KOSSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $4.7B | $1.2B | ||
| Q3 25 | $5.1B | $1.2B | ||
| Q2 25 | $5.2B | $1.3B | ||
| Q1 25 | $5.3B | $1.2B | ||
| Q4 24 | $5.3B | $1.3B | ||
| Q3 24 | $5.5B | $1.4B | ||
| Q2 24 | $5.4B | $1.4B |
负债/权益比KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | 5.78× | — | ||
| Q3 25 | 3.31× | — | ||
| Q2 25 | 2.80× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 2.29× | — | ||
| 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 | $35.3M | — |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 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 | — | — |
8季度趋势，按日历期对齐
经营现金流KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | $35.3M | $39.9M | ||
| Q3 25 | $-27.6M | $101.8M | ||
| Q2 25 | $127.2M | $126.5M | ||
| Q1 25 | $-888.0K | $1.9M | ||
| Q4 24 | $175.7M | $41.9M | ||
| Q3 24 | $6.3M | $115.9M | ||
| Q2 24 | $223.7M | $96.0M |
自由现金流KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | — | $22.1M | ||
| Q3 25 | — | $89.2M | ||
| Q2 25 | — | $112.2M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | — | $18.4M | ||
| Q3 24 | — | $99.2M | ||
| Q2 24 | — | $75.6M |
自由现金流率KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | — | 5.7% | ||
| Q3 25 | — | 16.6% | ||
| Q2 25 | — | 19.1% | ||
| Q1 25 | — | -1.8% | ||
| Q4 24 | — | 4.6% | ||
| Q3 24 | — | 16.4% | ||
| Q2 24 | — | 13.1% |
资本支出强度KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | — | 4.6% | ||
| Q3 25 | — | 2.3% | ||
| Q2 25 | — | 2.4% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | — | 5.8% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | — | 3.5% |
现金转化率KOSSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | — | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | 0.14× | 3.46× | ||
| Q2 24 | 3.74× | 1.83× |
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% |
SAM
暂无分部数据
