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狮门影业（LION）与EPLUS INC（PLUS）财务数据对比。点击上方公司名可切换其他公司
狮门影业的季度营收约是EPLUS INC的1.2倍（$724.3M vs $614.8M），EPLUS INC净利率更高（5.7% vs -6.4%，领先12.1%），狮门影业同比增速更快（52.5% vs 20.3%）
狮门加拿大是狮门影业旗下的加拿大娱乐公司，总部位于多伦多娱乐区，核心业务涵盖电影与电视剧的制作、采购发行，为全球市场打造优质影视内容，在北美影视制作领域拥有丰富的行业资源与成熟的运营经验。
ePlus Inc.是美国的科技咨询解决方案提供商，业务覆盖网络安全、云计算、网络架构、协作办公、人工智能及前沿技术领域，为超5000家客户提供定制化解决方案、专业咨询与托管服务，助力企业实现数字化转型与技术升级。
LION vs PLUS — 直观对比
营收规模更大
LION
是对方的1.2倍
$614.8M
营收增速更快
LION
高出32.1%
20.3%
净利率更高
PLUS
高出12.1%
-6.4%
损益表 — Q3 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $724.3M | $614.8M |
| 净利润 | $-46.2M | $35.1M |
| 毛利率 | — | 25.8% |
| 营业利润率 | 5.0% | 7.1% |
| 净利率 | -6.4% | 5.7% |
| 营收同比 | 52.5% | 20.3% |
| 净利润同比 | 59.3% | 45.2% |
| 每股收益（稀释后） | $-0.16 | $1.33 |
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LIONPLUS
| Q4 25 | $724.3M | $614.8M | ||
| Q3 25 | $475.1M | $608.8M | ||
| Q2 25 | $525.9M | $637.3M | ||
| Q4 24 | — | $493.2M | ||
| Q3 24 | — | $493.4M | ||
| Q2 24 | — | $535.7M | ||
| Q4 23 | — | $509.1M | ||
| Q3 23 | — | $587.6M |
净利润LIONPLUS
| Q4 25 | $-46.2M | $35.1M | ||
| Q3 25 | $-113.5M | $34.9M | ||
| Q2 25 | $-108.9M | $37.7M | ||
| Q4 24 | — | $24.1M | ||
| Q3 24 | — | $31.3M | ||
| Q2 24 | — | $27.3M | ||
| Q4 23 | — | $27.3M | ||
| Q3 23 | — | $32.7M |
毛利率LIONPLUS
| Q4 25 | — | 25.8% | ||
| Q3 25 | — | 26.6% | ||
| Q2 25 | — | 23.3% | ||
| Q4 24 | — | 25.4% | ||
| Q3 24 | — | 25.8% | ||
| Q2 24 | — | 23.7% | ||
| Q4 23 | — | 26.3% | ||
| Q3 23 | — | 24.6% |
营业利润率LIONPLUS
| Q4 25 | 5.0% | 7.1% | ||
| Q3 25 | -9.7% | 8.0% | ||
| Q2 25 | -2.0% | 5.7% | ||
| Q4 24 | — | 3.3% | ||
| Q3 24 | — | 5.5% | ||
| Q2 24 | — | 5.9% | ||
| Q4 23 | — | 7.5% | ||
| Q3 23 | — | 7.6% |
净利率LIONPLUS
| Q4 25 | -6.4% | 5.7% | ||
| Q3 25 | -23.9% | 5.7% | ||
| Q2 25 | -20.7% | 5.9% | ||
| Q4 24 | — | 4.9% | ||
| Q3 24 | — | 6.3% | ||
| Q2 24 | — | 5.1% | ||
| Q4 23 | — | 5.4% | ||
| Q3 23 | — | 5.6% |
每股收益（稀释后）LIONPLUS
| Q4 25 | $-0.16 | $1.33 | ||
| Q3 25 | $-0.39 | $1.32 | ||
| Q2 25 | $-0.40 | $1.43 | ||
| Q4 24 | — | $0.91 | ||
| Q3 24 | — | $1.17 | ||
| Q2 24 | — | $1.02 | ||
| Q4 23 | — | $1.02 | ||
| Q3 23 | — | $1.22 |
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 | $182.4M | $326.3M |
| 总债务越低越好 | $1.8B | — |
| 股东权益账面价值 | $-1.3B | $1.1B |
| 总资产 | $5.2B | $1.8B |
| 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LIONPLUS
| Q4 25 | $182.4M | $326.3M | ||
| Q3 25 | $202.4M | $402.2M | ||
| Q2 25 | $186.1M | $480.2M | ||
| Q4 24 | — | $253.1M | ||
| Q3 24 | — | $187.5M | ||
| Q2 24 | — | $349.9M | ||
| Q4 23 | — | $142.2M | ||
| Q3 23 | — | $82.5M |
总债务LIONPLUS
| Q4 25 | $1.8B | — | ||
| Q3 25 | $1.8B | — | ||
| Q2 25 | $1.5B | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q4 23 | — | — | ||
| Q3 23 | — | — |
股东权益LIONPLUS
| Q4 25 | $-1.3B | $1.1B | ||
| Q3 25 | $-1.3B | $1.0B | ||
| Q2 25 | $-1.1B | $1.0B | ||
| Q4 24 | — | $962.3M | ||
| Q3 24 | — | $947.0M | ||
| Q2 24 | — | $921.9M | ||
| Q4 23 | — | $877.8M | ||
| Q3 23 | — | $845.7M |
总资产LIONPLUS
| Q4 25 | $5.2B | $1.8B | ||
| Q3 25 | $5.2B | $1.8B | ||
| Q2 25 | $5.2B | $1.8B | ||
| Q4 24 | — | $1.8B | ||
| Q3 24 | — | $1.7B | ||
| Q2 24 | — | $1.7B | ||
| Q4 23 | — | $1.6B | ||
| Q3 23 | — | $1.6B |
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 | $-108.9M | $-87.4M |
| 自由现金流经营现金流 - 资本支出 | $-111.9M | — |
| 自由现金流率自由现金流/营收 | -15.4% | — |
| 资本支出强度资本支出/营收 | 0.4% | — |
| 现金转化率经营现金流/净利润 | — | -2.49× |
| 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LIONPLUS
| Q4 25 | $-108.9M | $-87.4M | ||
| Q3 25 | $-104.0M | $-34.8M | ||
| Q2 25 | $-31.0M | $-99.0M | ||
| Q4 24 | — | $65.7M | ||
| Q3 24 | — | $-21.6M | ||
| Q2 24 | — | $97.1M | ||
| Q4 23 | — | $133.2M | ||
| Q3 23 | — | $31.2M |
自由现金流LIONPLUS
| Q4 25 | $-111.9M | — | ||
| Q3 25 | $-107.2M | — | ||
| Q2 25 | $-34.5M | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q4 23 | — | — | ||
| Q3 23 | — | — |
自由现金流率LIONPLUS
| Q4 25 | -15.4% | — | ||
| Q3 25 | -22.6% | — | ||
| Q2 25 | -6.6% | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q4 23 | — | — | ||
| Q3 23 | — | — |
资本支出强度LIONPLUS
| Q4 25 | 0.4% | — | ||
| Q3 25 | 0.7% | — | ||
| Q2 25 | 0.7% | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q4 23 | — | — | ||
| Q3 23 | — | — |
现金转化率LIONPLUS
| Q4 25 | — | -2.49× | ||
| Q3 25 | — | -1.00× | ||
| Q2 25 | — | -2.63× | ||
| Q4 24 | — | 2.72× | ||
| Q3 24 | — | -0.69× | ||
| Q2 24 | — | 3.55× | ||
| Q4 23 | — | 4.88× | ||
| Q3 23 | — | 0.96× |
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
LION
| Television Production | $303.1M | 42% |
| Digital Media | $155.1M | 21% |
| Third Party Purchasers Individual Agreements | $91.2M | 13% |
| Theatrical | $70.7M | 10% |
| Domestic Television | $43.1M | 6% |
| Starz Business | $24.1M | 3% |
| Other Media | $17.6M | 2% |
| Packaged Media | $14.1M | 2% |
PLUS
| All Others Customer End Market | $107.0M | 17% |
| Technology Customer End Market | $89.4M | 15% |
| Health Care Customer End Market | $81.5M | 13% |
| Financial Services Customer End Market | $66.1M | 11% |
| Professional Services Reporting Unit | $64.1M | 10% |
| Security | $61.1M | 10% |
| State And Local Government And Educational Institutions | $59.9M | 10% |
| Managed Services Reporting Unit | $48.8M | 8% |
| Other Product | $21.1M | 3% |
| Collaboration | $13.4M | 2% |
