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林德（LIN）与VALUE LINE INC（VALU）财务数据对比。点击上方公司名可切换其他公司
林德的季度营收约是VALUE LINE INC的1.1倍（$8.8M vs $8.3M），林德同比增速更快（8.2% vs -7.7%），过去两年VALUE LINE INC的营收复合增速更高（-4.1% vs -96.7%）
林德是全球知名跨国化工企业，按市场份额及营收计为全球最大工业气体供应商。公司1879年由德国科学家、工程师卡尔·冯·林德在德国威斯巴登创立，现总部位于英国沃金，在爱尔兰注册，2018年由原林德股份公司与1907年在美国成立的普莱克斯合并组建。
价值线公司是一家总部位于纽约的上市投资研究与金融出版企业，由阿诺德·伯恩哈德于1931年创立。该公司最为人熟知的业务是出版《价值线投资调查》，这份股票分析刊物跟踪覆盖约1700只上市个股的行情与研究。
LIN vs VALU — 直观对比
营收规模更大
LIN
是对方的1.1倍
$8.3M
营收增速更快
LIN
高出16.0%
-7.7%
两年增速更快
VALU
近两年复合增速
-96.7%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $8.8M | $8.3M |
| 净利润 | — | $5.9M |
| 毛利率 | 48.5% | — |
| 营业利润率 | 27.8% | 12.1% |
| 净利率 | — | 71.4% |
| 营收同比 | 8.2% | -7.7% |
| 净利润同比 | — | 14.5% |
| 每股收益（稀释后） | $3.98 | — |
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LINVALU
| Q1 26 | $8.8M | $8.3M | ||
| Q4 25 | $8.8B | $8.6M | ||
| Q3 25 | $8.6B | $8.6M | ||
| Q2 25 | $8.5B | $8.4M | ||
| Q1 25 | $8.1B | $9.0M | ||
| Q4 24 | $8.3B | $8.8M | ||
| Q3 24 | $8.4B | $8.9M | ||
| Q2 24 | $8.3B | $9.0M |
净利润LINVALU
| Q1 26 | — | $5.9M | ||
| Q4 25 | $1.5B | $5.7M | ||
| Q3 25 | $1.9B | $6.5M | ||
| Q2 25 | $1.8B | $4.0M | ||
| Q1 25 | $1.7B | $5.2M | ||
| Q4 24 | $1.7B | $5.7M | ||
| Q3 24 | $1.6B | $5.9M | ||
| Q2 24 | $1.7B | $4.8M |
毛利率LINVALU
| Q1 26 | 48.5% | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
营业利润率LINVALU
| Q1 26 | 27.8% | 12.1% | ||
| Q4 25 | 23.0% | 17.7% | ||
| Q3 25 | 27.5% | 17.4% | ||
| Q2 25 | 27.7% | 9.9% | ||
| Q1 25 | 26.9% | 17.4% | ||
| Q4 24 | 27.4% | 19.7% | ||
| Q3 24 | 25.0% | 20.8% | ||
| Q2 24 | 26.4% | 16.5% |
净利率LINVALU
| Q1 26 | — | 71.4% | ||
| Q4 25 | 17.5% | 66.4% | ||
| Q3 25 | 22.4% | 75.1% | ||
| Q2 25 | 20.8% | 47.1% | ||
| Q1 25 | 20.6% | 57.6% | ||
| Q4 24 | 20.8% | 64.3% | ||
| Q3 24 | 18.5% | 66.3% | ||
| Q2 24 | 20.1% | 53.1% |
每股收益（稀释后）LINVALU
| Q1 26 | $3.98 | — | ||
| Q4 25 | $3.28 | — | ||
| Q3 25 | $4.09 | — | ||
| Q2 25 | $3.73 | — | ||
| Q1 25 | $3.51 | — | ||
| Q4 24 | $3.61 | — | ||
| Q3 24 | $3.22 | — | ||
| Q2 24 | $3.44 | — |
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 | $4.0M | $92.5M |
| 总债务越低越好 | $24.7M | — |
| 股东权益账面价值 | $40.1M | $107.8M |
| 总资产 | $86.3M | $151.0M |
| 负债/权益比越低杠杆越低 | 0.62× | — |
8季度趋势，按日历期对齐
现金及短期投资LINVALU
| Q1 26 | $4.0M | $92.5M | ||
| Q4 25 | $5.1B | $86.6M | ||
| Q3 25 | $4.5B | $33.7M | ||
| Q2 25 | $4.8B | $67.7M | ||
| Q1 25 | $5.3B | $52.8M | ||
| Q4 24 | $4.8B | $22.3M | ||
| Q3 24 | $5.2B | $30.9M | ||
| Q2 24 | $4.6B | $4.4M |
总债务LINVALU
| Q1 26 | $24.7M | — | ||
| Q4 25 | $20.7B | — | ||
| Q3 25 | $18.6B | — | ||
| Q2 25 | $19.7B | — | ||
| Q1 25 | $17.6B | — | ||
| Q4 24 | $15.3B | — | ||
| Q3 24 | $17.5B | — | ||
| Q2 24 | $16.9B | — |
股东权益LINVALU
| Q1 26 | $40.1M | $107.8M | ||
| Q4 25 | $38.2B | $105.5M | ||
| Q3 25 | $38.6B | $103.0M | ||
| Q2 25 | $38.5B | $99.7M | ||
| Q1 25 | $38.0B | $99.0M | ||
| Q4 24 | $38.1B | $96.7M | ||
| Q3 24 | $39.2B | $93.9M | ||
| Q2 24 | $38.2B | $90.8M |
总资产LINVALU
| Q1 26 | $86.3M | $151.0M | ||
| Q4 25 | $86.8B | $147.9M | ||
| Q3 25 | $86.0B | $148.2M | ||
| Q2 25 | $86.1B | $144.5M | ||
| Q1 25 | $82.7B | $143.6M | ||
| Q4 24 | $80.1B | $140.0M | ||
| Q3 24 | $82.5B | $138.6M | ||
| Q2 24 | $80.2B | $136.0M |
负债/权益比LINVALU
| Q1 26 | 0.62× | — | ||
| Q4 25 | 0.54× | — | ||
| Q3 25 | 0.48× | — | ||
| Q2 25 | 0.51× | — | ||
| Q1 25 | 0.46× | — | ||
| Q4 24 | 0.40× | — | ||
| Q3 24 | 0.45× | — | ||
| Q2 24 | 0.44× | — |
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 | — | $5.3M |
| 自由现金流经营现金流 - 资本支出 | $898.0K | — |
| 自由现金流率自由现金流/营收 | 10.2% | — |
| 资本支出强度资本支出/营收 | — | 0.0% |
| 现金转化率经营现金流/净利润 | — | 0.89× |
| 过去12个月自由现金流最近4个季度 | $4.2B | — |
8季度趋势，按日历期对齐
经营现金流LINVALU
| Q1 26 | — | $5.3M | ||
| Q4 25 | $3.0B | $3.0M | ||
| Q3 25 | $2.9B | $5.6M | ||
| Q2 25 | $2.2B | $20.2M | ||
| Q1 25 | $2.2B | $6.9M | ||
| Q4 24 | $2.8B | $3.1M | ||
| Q3 24 | $2.7B | $4.8M | ||
| Q2 24 | $1.9B | $17.9M |
自由现金流LINVALU
| Q1 26 | $898.0K | — | ||
| Q4 25 | $1.6B | — | ||
| Q3 25 | $1.7B | — | ||
| Q2 25 | $954.0M | $20.1M | ||
| Q1 25 | $891.0M | $6.8M | ||
| Q4 24 | $1.6B | $3.0M | ||
| Q3 24 | $1.7B | $4.8M | ||
| Q2 24 | $796.0M | $17.9M |
自由现金流率LINVALU
| Q1 26 | 10.2% | — | ||
| Q4 25 | 17.9% | — | ||
| Q3 25 | 19.4% | — | ||
| Q2 25 | 11.2% | 239.2% | ||
| Q1 25 | 11.0% | 75.3% | ||
| Q4 24 | 18.8% | 34.1% | ||
| Q3 24 | 19.9% | 53.7% | ||
| Q2 24 | 9.6% | 199.0% |
资本支出强度LINVALU
| Q1 26 | — | 0.0% | ||
| Q4 25 | 16.6% | 0.0% | ||
| Q3 25 | 14.8% | 0.0% | ||
| Q2 25 | 14.8% | 2.1% | ||
| Q1 25 | 15.7% | 1.2% | ||
| Q4 24 | 15.1% | 0.7% | ||
| Q3 24 | 12.8% | 0.0% | ||
| Q2 24 | 13.7% | 0.2% |
现金转化率LINVALU
| Q1 26 | — | 0.89× | ||
| Q4 25 | 1.98× | 0.52× | ||
| Q3 25 | 1.53× | 0.86× | ||
| Q2 25 | 1.25× | 5.12× | ||
| Q1 25 | 1.29× | 1.33× | ||
| Q4 24 | 1.63× | 0.54× | ||
| Q3 24 | 1.76× | 0.81× | ||
| Q2 24 | 1.16× | 3.75× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
