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KOHLS Corp（KSS）与J.M. Smucker Company (The)（SJM）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J.M. Smucker Company (The)的1.5倍（$3.6B vs $2.3B），J.M. Smucker Company (The)净利率更高（10.4% vs 0.2%，领先10.1%），J.M. Smucker Company (The)同比增速更快（2.6% vs -3.6%），J.M. Smucker Company (The)自由现金流更多（$280.2M vs $16.0M），过去两年J.M. Smucker Company (The)的营收复合增速更高（2.2% vs -22.5%）
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。
J.M.斯马克公司是美国食品饮料生产企业，总部位于俄亥俄州奥维尔，1897年成立之初主营苹果酱生产，目前旗下设消费食品、宠物食品、咖啡三大业务板块，核心品牌Smucker's主打果酱、花生酱、糖浆、无皮冷冻三明治、冰淇淋顶料等产品。
KSS vs SJM — 直观对比
营收规模更大
KSS
是对方的1.5倍
$2.3B
营收增速更快
SJM
高出6.2%
-3.6%
净利率更高
SJM
高出10.1%
0.2%
自由现金流更多
SJM
多$264.2M
$16.0M
两年增速更快
SJM
近两年复合增速
-22.5%
损益表 — Q3 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $3.6B | $2.3B |
| 净利润 | $8.0M | $241.3M |
| 毛利率 | 42.4% | 37.3% |
| 营业利润率 | 2.0% | 18.0% |
| 净利率 | 0.2% | 10.4% |
| 营收同比 | -3.6% | 2.6% |
| 净利润同比 | -63.6% | 1084.9% |
| 每股收益（稀释后） | $0.07 | $2.26 |
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KSSSJM
| Q4 25 | $3.6B | $2.3B | ||
| Q3 25 | $3.5B | $2.1B | ||
| Q2 25 | $3.2B | $2.1B | ||
| Q1 25 | $5.4B | $2.2B | ||
| Q4 24 | $3.7B | $2.3B | ||
| Q3 24 | $3.7B | $2.1B | ||
| Q2 24 | $3.4B | $2.2B | ||
| Q1 24 | $6.0B | $2.2B |
净利润KSSSJM
| Q4 25 | $8.0M | $241.3M | ||
| Q3 25 | $153.0M | $-43.9M | ||
| Q2 25 | $-15.0M | $-729.0M | ||
| Q1 25 | $48.0M | $-662.3M | ||
| Q4 24 | $22.0M | $-24.5M | ||
| Q3 24 | $66.0M | $185.0M | ||
| Q2 24 | $-27.0M | $245.1M | ||
| Q1 24 | $186.0M | $120.4M |
毛利率KSSSJM
| Q4 25 | 42.4% | 37.3% | ||
| Q3 25 | 43.3% | 22.5% | ||
| Q2 25 | 43.3% | 38.4% | ||
| Q1 25 | 35.6% | 40.2% | ||
| Q4 24 | 42.4% | 39.0% | ||
| Q3 24 | 43.0% | 37.5% | ||
| Q2 24 | 43.1% | 41.4% | ||
| Q1 24 | 35.2% | 36.9% |
营业利润率KSSSJM
| Q4 25 | 2.0% | 18.0% | ||
| Q3 25 | 7.9% | 2.2% | ||
| Q2 25 | 1.9% | -27.9% | ||
| Q1 25 | 2.3% | -27.2% | ||
| Q4 24 | 2.6% | 7.5% | ||
| Q3 24 | 4.4% | 16.4% | ||
| Q2 24 | 1.3% | 18.4% | ||
| Q1 24 | 5.0% | 13.3% |
净利率KSSSJM
| Q4 25 | 0.2% | 10.4% | ||
| Q3 25 | 4.3% | -2.1% | ||
| Q2 25 | -0.5% | -34.0% | ||
| Q1 25 | 0.9% | -30.3% | ||
| Q4 24 | 0.6% | -1.1% | ||
| Q3 24 | 1.8% | 8.7% | ||
| Q2 24 | -0.8% | 11.1% | ||
| Q1 24 | 3.1% | 5.4% |
每股收益（稀释后）KSSSJM
| Q4 25 | $0.07 | $2.26 | ||
| Q3 25 | $1.35 | $-0.41 | ||
| Q2 25 | $-0.13 | $-6.86 | ||
| Q1 25 | $0.43 | $-6.22 | ||
| Q4 24 | $0.20 | $-0.23 | ||
| Q3 24 | $0.59 | $1.74 | ||
| Q2 24 | $-0.24 | $2.31 | ||
| Q1 24 | $1.67 | $1.13 |
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 | — | $7.0B |
| 股东权益账面价值 | $3.9B | $6.1B |
| 总资产 | $14.1B | $17.6B |
| 负债/权益比越低杠杆越低 | — | 1.16× |
8季度趋势，按日历期对齐
现金及短期投资KSSSJM
| Q4 25 | $144.0M | — | ||
| Q3 25 | $174.0M | — | ||
| Q2 25 | $153.0M | — | ||
| Q1 25 | $134.0M | — | ||
| Q4 24 | $174.0M | — | ||
| Q3 24 | $231.0M | — | ||
| Q2 24 | $228.0M | — | ||
| Q1 24 | $183.0M | — |
总债务KSSSJM
| Q4 25 | — | $7.0B | ||
| Q3 25 | — | $7.0B | ||
| Q2 25 | — | $7.0B | ||
| Q1 25 | — | $7.4B | ||
| Q4 24 | — | $7.8B | ||
| Q3 24 | — | $7.8B | ||
| Q2 24 | — | $7.8B | ||
| Q1 24 | — | $8.1B |
股东权益KSSSJM
| Q4 25 | $3.9B | $6.1B | ||
| Q3 25 | $3.9B | $5.9B | ||
| Q2 25 | $3.8B | $6.1B | ||
| Q1 25 | $3.8B | $6.9B | ||
| Q4 24 | $3.8B | $7.6B | ||
| Q3 24 | $3.8B | $7.8B | ||
| Q2 24 | $3.8B | $7.7B | ||
| Q1 24 | $3.9B | $7.6B |
总资产KSSSJM
| Q4 25 | $14.1B | $17.6B | ||
| Q3 25 | $13.4B | $17.7B | ||
| Q2 25 | $13.6B | $17.6B | ||
| Q1 25 | $13.6B | $18.4B | ||
| Q4 24 | $15.1B | $20.0B | ||
| Q3 24 | $14.2B | $20.3B | ||
| Q2 24 | $14.3B | $20.3B | ||
| Q1 24 | $14.0B | $20.2B |
负债/权益比KSSSJM
| Q4 25 | — | 1.16× | ||
| Q3 25 | — | 1.19× | ||
| Q2 25 | — | 1.16× | ||
| Q1 25 | — | 1.07× | ||
| Q4 24 | — | 1.02× | ||
| Q3 24 | — | 1.00× | ||
| Q2 24 | — | 1.01× | ||
| Q1 24 | — | 1.07× |
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 | $346.5M |
| 自由现金流经营现金流 - 资本支出 | $16.0M | $280.2M |
| 自由现金流率自由现金流/营收 | 0.4% | 12.0% |
| 资本支出强度资本支出/营收 | 3.0% | 2.8% |
| 现金转化率经营现金流/净利润 | 15.50× | 1.44× |
| 过去12个月自由现金流最近4个季度 | $819.0M | $635.5M |
8季度趋势，按日历期对齐
经营现金流KSSSJM
| Q4 25 | $124.0M | $346.5M | ||
| Q3 25 | $598.0M | $-10.6M | ||
| Q2 25 | $-92.0M | $393.9M | ||
| Q1 25 | $596.0M | $239.4M | ||
| Q4 24 | $-195.0M | $404.2M | ||
| Q3 24 | $254.0M | $172.9M | ||
| Q2 24 | $-7.0M | $428.1M | ||
| Q1 24 | $789.0M | $406.5M |
自由现金流KSSSJM
| Q4 25 | $16.0M | $280.2M | ||
| Q3 25 | $508.0M | $-94.9M | ||
| Q2 25 | $-202.0M | $298.9M | ||
| Q1 25 | $497.0M | $151.3M | ||
| Q4 24 | $-323.0M | $317.2M | ||
| Q3 24 | $141.0M | $49.2M | ||
| Q2 24 | $-133.0M | $297.5M | ||
| Q1 24 | $707.0M | $249.6M |
自由现金流率KSSSJM
| Q4 25 | 0.4% | 12.0% | ||
| Q3 25 | 14.3% | -4.5% | ||
| Q2 25 | -6.2% | 13.9% | ||
| Q1 25 | 9.2% | 6.9% | ||
| Q4 24 | -8.7% | 14.0% | ||
| Q3 24 | 3.8% | 2.3% | ||
| Q2 24 | -3.9% | 13.5% | ||
| Q1 24 | 11.9% | 11.2% |
资本支出强度KSSSJM
| Q4 25 | 3.0% | 2.8% | ||
| Q3 25 | 2.5% | 4.0% | ||
| Q2 25 | 3.4% | 4.4% | ||
| Q1 25 | 1.8% | 4.0% | ||
| Q4 24 | 3.5% | 3.8% | ||
| Q3 24 | 3.0% | 5.8% | ||
| Q2 24 | 3.7% | 5.9% | ||
| Q1 24 | 1.4% | 7.0% |
现金转化率KSSSJM
| Q4 25 | 15.50× | 1.44× | ||
| Q3 25 | 3.91× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | 12.42× | — | ||
| Q4 24 | -8.86× | — | ||
| Q3 24 | 3.85× | 0.93× | ||
| Q2 24 | — | 1.75× | ||
| Q1 24 | 4.24× | 3.38× |
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
KSS
| Products | $3.4B | 95% |
| Other | $168.0M | 5% |
| Gift Card | $17.0M | 0% |
SJM
| U.S.Retail Frozen Handheld And Spreads | $461.1M | 20% |
| U.S.Retail Pet Foods | $413.2M | 18% |
| Handheld Frozen Sandwiches | $262.9M | 11% |
| Sweet Baked Snacks | $256.1M | 11% |
| Pet Snacks | $232.0M | 10% |
| Cat Food | $197.2M | 8% |
| Peanut Butter | $187.1M | 8% |
| CA | $94.5M | 4% |
| Fruit Spreads | $92.2M | 4% |
| Other | $50.5M | 2% |
| Portion Control | $50.1M | 2% |
| All Other International | $33.2M | 1% |
