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LINCOLN EDUCATIONAL SERVICES CORP（LINC）与ROGERS CORP（ROG）财务数据对比。点击上方公司名可切换其他公司
ROGERS CORP的季度营收约是LINCOLN EDUCATIONAL SERVICES CORP的1.4倍（$200.5M vs $142.9M），LINCOLN EDUCATIONAL SERVICES CORP净利率更高（8.9% vs 2.2%，领先6.6%），LINCOLN EDUCATIONAL SERVICES CORP同比增速更快（19.7% vs 5.2%），LINCOLN EDUCATIONAL SERVICES CORP自由现金流更多（$25.0M vs $1.1M），过去两年LINCOLN EDUCATIONAL SERVICES CORP的营收复合增速更高（17.6% vs -3.3%）
林肯技术教育集团是美国营利性高等职业教育机构，总部位于新泽西州帕西帕尼，在美国科罗拉多、康涅狄格、佐治亚等12个州都设有校区，所有校区均由林肯教育服务公司持有运营，主打面向就业的高等职业技术教育服务。
罗杰斯公司是一家专注于特种工程材料研发生产的企业，总部位于美国亚利桑那州钱德勒市，其产品广泛应用于先进电子、移动通信、清洁能源、航空航天等多个高科技领域，为全球客户提供高性能材料解决方案。
LINC vs ROG — 直观对比
营收规模更大
ROG
是对方的1.4倍
$142.9M
营收增速更快
LINC
高出14.4%
5.2%
净利率更高
LINC
高出6.6%
2.2%
自由现金流更多
LINC
多$23.9M
$1.1M
两年增速更快
LINC
近两年复合增速
-3.3%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $142.9M | $200.5M |
| 净利润 | $12.7M | $4.5M |
| 毛利率 | 62.3% | 32.2% |
| 营业利润率 | 12.4% | — |
| 净利率 | 8.9% | 2.2% |
| 营收同比 | 19.7% | 5.2% |
| 净利润同比 | 85.9% | 421.4% |
| 每股收益（稀释后） | $0.41 | $0.25 |
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LINCROG
| Q1 26 | — | $200.5M | ||
| Q4 25 | $142.9M | $201.5M | ||
| Q3 25 | $141.4M | $216.0M | ||
| Q2 25 | $116.5M | $202.8M | ||
| Q1 25 | $117.5M | $190.5M | ||
| Q4 24 | $119.4M | $192.2M | ||
| Q3 24 | $114.4M | $210.3M | ||
| Q2 24 | $102.9M | $214.2M |
净利润LINCROG
| Q1 26 | — | $4.5M | ||
| Q4 25 | $12.7M | $4.6M | ||
| Q3 25 | $3.8M | $8.6M | ||
| Q2 25 | $1.6M | $-73.6M | ||
| Q1 25 | $1.9M | $-1.4M | ||
| Q4 24 | $6.8M | $-500.0K | ||
| Q3 24 | $4.0M | $10.7M | ||
| Q2 24 | $-682.0K | $8.1M |
毛利率LINCROG
| Q1 26 | — | 32.2% | ||
| Q4 25 | 62.3% | 31.5% | ||
| Q3 25 | 59.5% | 33.5% | ||
| Q2 25 | 59.8% | 31.6% | ||
| Q1 25 | 59.7% | 29.9% | ||
| Q4 24 | 62.2% | 32.1% | ||
| Q3 24 | 58.0% | 35.2% | ||
| Q2 24 | 55.7% | 34.1% |
营业利润率LINCROG
| Q1 26 | — | — | ||
| Q4 25 | 12.4% | 3.5% | ||
| Q3 25 | 4.4% | 7.3% | ||
| Q2 25 | 2.5% | -33.3% | ||
| Q1 25 | 2.9% | -0.2% | ||
| Q4 24 | 9.2% | -6.6% | ||
| Q3 24 | 5.1% | 6.9% | ||
| Q2 24 | -1.1% | 5.3% |
净利率LINCROG
| Q1 26 | — | 2.2% | ||
| Q4 25 | 8.9% | 2.3% | ||
| Q3 25 | 2.7% | 4.0% | ||
| Q2 25 | 1.3% | -36.3% | ||
| Q1 25 | 1.7% | -0.7% | ||
| Q4 24 | 5.7% | -0.3% | ||
| Q3 24 | 3.5% | 5.1% | ||
| Q2 24 | -0.7% | 3.8% |
每股收益（稀释后）LINCROG
| Q1 26 | — | $0.25 | ||
| Q4 25 | $0.41 | $0.20 | ||
| Q3 25 | $0.12 | $0.48 | ||
| Q2 25 | $0.05 | $-4.00 | ||
| Q1 25 | $0.06 | $-0.08 | ||
| Q4 24 | $0.22 | $-0.04 | ||
| Q3 24 | $0.13 | $0.58 | ||
| Q2 24 | $-0.02 | $0.44 |
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 | $28.5M | $195.8M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $199.7M | $1.2B |
| 总资产 | $493.2M | $1.4B |
| 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LINCROG
| Q1 26 | — | $195.8M | ||
| Q4 25 | $28.5M | $197.0M | ||
| Q3 25 | $13.5M | $167.8M | ||
| Q2 25 | $16.7M | $157.2M | ||
| Q1 25 | $28.7M | $175.6M | ||
| Q4 24 | $59.3M | $159.8M | ||
| Q3 24 | $54.0M | $146.4M | ||
| Q2 24 | $67.0M | $119.9M |
股东权益LINCROG
| Q1 26 | — | $1.2B | ||
| Q4 25 | $199.7M | $1.2B | ||
| Q3 25 | $185.9M | $1.2B | ||
| Q2 25 | $180.7M | $1.2B | ||
| Q1 25 | $177.8M | $1.3B | ||
| Q4 24 | $178.3M | $1.3B | ||
| Q3 24 | $170.0M | $1.3B | ||
| Q2 24 | $164.9M | $1.3B |
总资产LINCROG
| Q1 26 | — | $1.4B | ||
| Q4 25 | $493.2M | $1.4B | ||
| Q3 25 | $466.9M | $1.4B | ||
| Q2 25 | $447.3M | $1.5B | ||
| Q1 25 | $427.4M | $1.5B | ||
| Q4 24 | $436.6M | $1.5B | ||
| Q3 24 | $404.0M | $1.5B | ||
| Q2 24 | $366.4M | $1.5B |
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 | $43.5M | $5.8M |
| 自由现金流经营现金流 - 资本支出 | $25.0M | $1.1M |
| 自由现金流率自由现金流/营收 | 17.5% | 0.5% |
| 资本支出强度资本支出/营收 | 13.0% | 2.3% |
| 现金转化率经营现金流/净利润 | 3.43× | 1.29× |
| 过去12个月自由现金流最近4个季度 | $-27.3M | $70.1M |
8季度趋势，按日历期对齐
经营现金流LINCROG
| Q1 26 | — | $5.8M | ||
| Q4 25 | $43.5M | $46.9M | ||
| Q3 25 | $23.9M | $28.9M | ||
| Q2 25 | $299.0K | $13.7M | ||
| Q1 25 | $-8.4M | $11.7M | ||
| Q4 24 | $30.3M | $33.7M | ||
| Q3 24 | $5.6M | $42.4M | ||
| Q2 24 | $8.3M | $22.9M |
自由现金流LINCROG
| Q1 26 | — | $1.1M | ||
| Q4 25 | $25.0M | $42.2M | ||
| Q3 25 | $2.0M | $21.2M | ||
| Q2 25 | $-26.1M | $5.6M | ||
| Q1 25 | $-28.3M | $2.1M | ||
| Q4 24 | $5.5M | $18.3M | ||
| Q3 24 | $-13.8M | $25.2M | ||
| Q2 24 | $-2.7M | $8.8M |
自由现金流率LINCROG
| Q1 26 | — | 0.5% | ||
| Q4 25 | 17.5% | 20.9% | ||
| Q3 25 | 1.4% | 9.8% | ||
| Q2 25 | -22.4% | 2.8% | ||
| Q1 25 | -24.1% | 1.1% | ||
| Q4 24 | 4.6% | 9.5% | ||
| Q3 24 | -12.0% | 12.0% | ||
| Q2 24 | -2.6% | 4.1% |
资本支出强度LINCROG
| Q1 26 | — | 2.3% | ||
| Q4 25 | 13.0% | 2.3% | ||
| Q3 25 | 15.5% | 3.6% | ||
| Q2 25 | 22.7% | 4.0% | ||
| Q1 25 | 16.9% | 5.0% | ||
| Q4 24 | 20.8% | 8.0% | ||
| Q3 24 | 16.9% | 8.2% | ||
| Q2 24 | 10.7% | 6.6% |
现金转化率LINCROG
| Q1 26 | — | 1.29× | ||
| Q4 25 | 3.43× | 10.20× | ||
| Q3 25 | 6.29× | 3.36× | ||
| Q2 25 | 0.19× | — | ||
| Q1 25 | -4.31× | — | ||
| Q4 24 | 4.43× | — | ||
| Q3 24 | 1.42× | 3.96× | ||
| Q2 24 | — | 2.83× |
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
LINC
| Transferred Over Time | $136.0M | 95% |
| Transferred At Point In Time | $6.9M | 5% |
ROG
暂无分部数据
