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狮门影业（LION）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
狮门影业的季度营收约是BOSTON BEER CO INC的1.6倍（$724.3M vs $461.6M），狮门影业同比增速更快（52.5% vs -4.1%）
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。
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。
LION vs SAM — 直观对比
营收规模更大
LION
是对方的1.6倍
$461.6M
营收增速更快
LION
高出56.6%
-4.1%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $724.3M | $461.6M |
| 净利润 | $-46.2M | — |
| 毛利率 | — | 46.4% |
| 营业利润率 | 5.0% | 12.4% |
| 净利率 | -6.4% | — |
| 营收同比 | 52.5% | -4.1% |
| 净利润同比 | 59.3% | — |
| 每股收益（稀释后） | $-0.16 | $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LIONSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $724.3M | $385.7M | ||
| Q3 25 | $475.1M | $537.5M | ||
| Q2 25 | $525.9M | $587.9M | ||
| Q1 25 | — | $453.9M | ||
| Q4 24 | — | $402.3M | ||
| Q3 24 | — | $605.5M | ||
| Q2 24 | — | $579.1M |
净利润LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | $-46.2M | $-22.5M | ||
| Q3 25 | $-113.5M | $46.2M | ||
| Q2 25 | $-108.9M | $60.4M | ||
| Q1 25 | — | $24.4M | ||
| Q4 24 | — | $-38.8M | ||
| Q3 24 | — | $33.5M | ||
| Q2 24 | — | $52.3M |
毛利率LIONSAM
| 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LIONSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 5.0% | -8.6% | ||
| Q3 25 | -9.7% | 11.5% | ||
| Q2 25 | -2.0% | 14.0% | ||
| Q1 25 | — | 7.4% | ||
| Q4 24 | — | -13.9% | ||
| Q3 24 | — | 7.6% | ||
| Q2 24 | — | 12.2% |
净利率LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | -6.4% | -5.8% | ||
| Q3 25 | -23.9% | 8.6% | ||
| Q2 25 | -20.7% | 10.3% | ||
| Q1 25 | — | 5.4% | ||
| Q4 24 | — | -9.6% | ||
| Q3 24 | — | 5.5% | ||
| Q2 24 | — | 9.0% |
每股收益（稀释后）LIONSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $-0.16 | $-1.97 | ||
| Q3 25 | $-0.39 | $4.25 | ||
| Q2 25 | $-0.40 | $5.45 | ||
| Q1 25 | — | $2.16 | ||
| Q4 24 | — | $-3.23 | ||
| Q3 24 | — | $2.86 | ||
| Q2 24 | — | $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 | $182.4M | $164.1M |
| 总债务越低越好 | $1.8B | — |
| 股东权益账面价值 | $-1.3B | $682.6M |
| 总资产 | $5.2B | $1.2B |
| 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LIONSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $182.4M | $223.4M | ||
| Q3 25 | $202.4M | $250.5M | ||
| Q2 25 | $186.1M | $212.4M | ||
| Q1 25 | — | $152.5M | ||
| Q4 24 | — | $211.8M | ||
| Q3 24 | — | $255.6M | ||
| Q2 24 | — | $219.3M |
总债务LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | $1.8B | — | ||
| Q3 25 | $1.8B | — | ||
| Q2 25 | $1.5B | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益LIONSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $-1.3B | $846.3M | ||
| Q3 25 | $-1.3B | $911.0M | ||
| Q2 25 | $-1.1B | $912.3M | ||
| Q1 25 | — | $897.0M | ||
| Q4 24 | — | $916.2M | ||
| Q3 24 | — | $1.0B | ||
| Q2 24 | — | $1.0B |
总资产LIONSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $5.2B | $1.2B | ||
| Q3 25 | $5.2B | $1.2B | ||
| Q2 25 | $5.2B | $1.3B | ||
| Q1 25 | — | $1.2B | ||
| Q4 24 | — | $1.3B | ||
| Q3 24 | — | $1.4B | ||
| Q2 24 | — | $1.4B |
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 | — |
| 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 | — | — |
| 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LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | $-108.9M | $39.9M | ||
| Q3 25 | $-104.0M | $101.8M | ||
| Q2 25 | $-31.0M | $126.5M | ||
| Q1 25 | — | $1.9M | ||
| Q4 24 | — | $41.9M | ||
| Q3 24 | — | $115.9M | ||
| Q2 24 | — | $96.0M |
自由现金流LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | $-111.9M | $22.1M | ||
| Q3 25 | $-107.2M | $89.2M | ||
| Q2 25 | $-34.5M | $112.2M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | — | $18.4M | ||
| Q3 24 | — | $99.2M | ||
| Q2 24 | — | $75.6M |
自由现金流率LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | -15.4% | 5.7% | ||
| Q3 25 | -22.6% | 16.6% | ||
| Q2 25 | -6.6% | 19.1% | ||
| Q1 25 | — | -1.8% | ||
| Q4 24 | — | 4.6% | ||
| Q3 24 | — | 16.4% | ||
| Q2 24 | — | 13.1% |
资本支出强度LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.4% | 4.6% | ||
| Q3 25 | 0.7% | 2.3% | ||
| Q2 25 | 0.7% | 2.4% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | — | 5.8% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | — | 3.5% |
现金转化率LIONSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | — | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | — | 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
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% |
SAM
暂无分部数据
