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莱夫 Nation 娱乐（LIVE）与RESOURCES CONNECTION, INC.（RGP）财务数据对比。点击上方公司名可切换其他公司
RESOURCES CONNECTION, INC.的季度营收约是莱夫 Nation 娱乐的1.1倍（$117.7M vs $108.5M），莱夫 Nation 娱乐净利率更高（-0.1% vs -10.8%，领先10.7%），莱夫 Nation 娱乐同比增速更快（-2.7% vs -19.2%），RESOURCES CONNECTION, INC.自由现金流更多（$15.6M vs $8.5M），过去两年莱夫 Nation 娱乐的营收复合增速更高（-4.3% vs -11.8%）
Live Nation Entertainment是一家美国跨国娱乐企业，2010年由Live Nation与Ticketmaster合并而成。目前两大品牌均作为子品牌运营，在全球范围内推广现场娱乐活动并提供票务销售服务，同时还自营多处娱乐场馆，并为音乐人提供艺人经纪服务。
RGP原名 Resources Global Professionals，是 Resources Connection, Inc. 的核心运营主体，面向全球客户提供多领域专业咨询服务，覆盖财务会计、信息管理、治理风险合规、人力资本、法务监管、企业咨询与重组、战略传播以及供应链管理等板块。
LIVE vs RGP — 直观对比
营收规模更大
RGP
是对方的1.1倍
$108.5M
营收增速更快
LIVE
高出16.5%
-19.2%
净利率更高
LIVE
高出10.7%
-10.8%
自由现金流更多
RGP
多$7.1M
$8.5M
两年增速更快
LIVE
近两年复合增速
-11.8%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $108.5M | $117.7M |
| 净利润 | $-64.0K | $-12.7M |
| 毛利率 | 32.6% | 37.1% |
| 营业利润率 | 3.2% | -10.3% |
| 净利率 | -0.1% | -10.8% |
| 营收同比 | -2.7% | -19.2% |
| 净利润同比 | -113.0% | 81.6% |
| 每股收益（稀释后） | $-0.02 | $-0.38 |
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LIVERGP
| Q4 25 | $108.5M | $117.7M | ||
| Q3 25 | $113.9M | $120.2M | ||
| Q2 25 | $112.5M | $139.3M | ||
| Q1 25 | $107.0M | $129.4M | ||
| Q4 24 | $111.5M | $145.6M | ||
| Q3 24 | $112.7M | $136.9M | ||
| Q2 24 | $123.9M | $148.2M | ||
| Q1 24 | $118.6M | $151.3M |
净利润LIVERGP
| Q4 25 | $-64.0K | $-12.7M | ||
| Q3 25 | $997.0K | $-2.4M | ||
| Q2 25 | $5.4M | $-73.3M | ||
| Q1 25 | $15.9M | $-44.1M | ||
| Q4 24 | $492.0K | $-68.7M | ||
| Q3 24 | $-19.9M | $-5.7M | ||
| Q2 24 | $-2.9M | $10.5M | ||
| Q1 24 | $-3.3M | $2.5M |
毛利率LIVERGP
| Q4 25 | 32.6% | 37.1% | ||
| Q3 25 | 32.4% | 39.5% | ||
| Q2 25 | 34.0% | 40.2% | ||
| Q1 25 | 32.8% | 35.1% | ||
| Q4 24 | 31.7% | 38.5% | ||
| Q3 24 | 31.9% | 36.5% | ||
| Q2 24 | 29.9% | 40.2% | ||
| Q1 24 | 29.9% | 37.0% |
营业利润率LIVERGP
| Q4 25 | 3.2% | -10.3% | ||
| Q3 25 | 3.3% | -1.7% | ||
| Q2 25 | 7.1% | -47.0% | ||
| Q1 25 | 2.0% | -38.4% | ||
| Q4 24 | 0.7% | -52.7% | ||
| Q3 24 | -15.5% | -3.5% | ||
| Q2 24 | 0.9% | 7.6% | ||
| Q1 24 | -0.7% | 2.8% |
净利率LIVERGP
| Q4 25 | -0.1% | -10.8% | ||
| Q3 25 | 0.9% | -2.0% | ||
| Q2 25 | 4.8% | -52.6% | ||
| Q1 25 | 14.8% | -34.0% | ||
| Q4 24 | 0.4% | -47.2% | ||
| Q3 24 | -17.6% | -4.2% | ||
| Q2 24 | -2.3% | 7.1% | ||
| Q1 24 | -2.8% | 1.7% |
每股收益（稀释后）LIVERGP
| Q4 25 | $-0.02 | $-0.38 | ||
| Q3 25 | $-1.52 | $-0.07 | ||
| Q2 25 | $1.24 | $-2.21 | ||
| Q1 25 | $5.05 | $-1.34 | ||
| Q4 24 | $0.16 | $-2.08 | ||
| Q3 24 | $-6.31 | $-0.17 | ||
| Q2 24 | $-0.91 | $0.31 | ||
| Q1 24 | $-1.04 | $0.08 |
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 | — | $89.8M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $95.3M | $194.6M |
| 总资产 | $389.2M | $289.3M |
| 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LIVERGP
| Q4 25 | — | $89.8M | ||
| Q3 25 | — | $77.5M | ||
| Q2 25 | — | $86.1M | ||
| Q1 25 | — | $72.5M | ||
| Q4 24 | — | $78.2M | ||
| Q3 24 | — | $89.6M | ||
| Q2 24 | — | $108.9M | ||
| Q1 24 | — | $113.8M |
股东权益LIVERGP
| Q4 25 | $95.3M | $194.6M | ||
| Q3 25 | $95.3M | $206.4M | ||
| Q2 25 | $94.3M | $207.1M | ||
| Q1 25 | $88.9M | $277.8M | ||
| Q4 24 | $73.3M | $325.7M | ||
| Q3 24 | $72.9M | $407.2M | ||
| Q2 24 | $92.7M | $418.8M | ||
| Q1 24 | $95.9M | $414.9M |
总资产LIVERGP
| Q4 25 | $389.2M | $289.3M | ||
| Q3 25 | $386.4M | $287.2M | ||
| Q2 25 | $387.5M | $304.7M | ||
| Q1 25 | $393.6M | $375.6M | ||
| Q4 24 | $395.5M | $424.9M | ||
| Q3 24 | $407.5M | $512.9M | ||
| Q2 24 | $436.8M | $510.9M | ||
| Q1 24 | $433.9M | $523.2M |
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 | $9.8M | $15.9M |
| 自由现金流经营现金流 - 资本支出 | $8.5M | $15.6M |
| 自由现金流率自由现金流/营收 | 7.8% | 13.2% |
| 资本支出强度资本支出/营收 | 1.2% | 0.3% |
| 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 | $21.9M | $24.3M |
8季度趋势，按日历期对齐
经营现金流LIVERGP
| Q4 25 | $9.8M | $15.9M | ||
| Q3 25 | $6.8M | $-7.8M | ||
| Q2 25 | $12.3M | $16.8M | ||
| Q1 25 | $231.0K | $659.0K | ||
| Q4 24 | $9.4M | $1.8M | ||
| Q3 24 | $6.7M | $-309.0K | ||
| Q2 24 | $11.7M | $3.2M | ||
| Q1 24 | $-5.7M | $20.5M |
自由现金流LIVERGP
| Q4 25 | $8.5M | $15.6M | ||
| Q3 25 | $4.8M | $-8.0M | ||
| Q2 25 | $10.8M | $16.5M | ||
| Q1 25 | $-2.3M | $238.0K | ||
| Q4 24 | $7.6M | $61.0K | ||
| Q3 24 | $3.3M | $-575.0K | ||
| Q2 24 | $10.1M | $3.0M | ||
| Q1 24 | $-7.5M | $20.4M |
自由现金流率LIVERGP
| Q4 25 | 7.8% | 13.2% | ||
| Q3 25 | 4.2% | -6.6% | ||
| Q2 25 | 9.6% | 11.8% | ||
| Q1 25 | -2.1% | 0.2% | ||
| Q4 24 | 6.8% | 0.0% | ||
| Q3 24 | 2.9% | -0.4% | ||
| Q2 24 | 8.2% | 2.1% | ||
| Q1 24 | -6.3% | 13.5% |
资本支出强度LIVERGP
| Q4 25 | 1.2% | 0.3% | ||
| Q3 25 | 1.7% | 0.1% | ||
| Q2 25 | 1.3% | 0.2% | ||
| Q1 25 | 2.3% | 0.3% | ||
| Q4 24 | 1.6% | 1.2% | ||
| Q3 24 | 3.1% | 0.2% | ||
| Q2 24 | 1.3% | 0.1% | ||
| Q1 24 | 1.4% | 0.1% |
现金转化率LIVERGP
| Q4 25 | — | — | ||
| Q3 25 | 6.78× | — | ||
| Q2 25 | 2.28× | — | ||
| Q1 25 | 0.01× | — | ||
| Q4 24 | 19.11× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 0.30× | ||
| Q1 24 | — | 8.04× |
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
LIVE
| Steel Manufacturing Segment | $31.9M | 29% |
| Flooring Manufacturing Segment | $28.9M | 27% |
| Retail Flooring Segment | $25.3M | 23% |
| Retail Entertainment Segment | $23.6M | 22% |
RGP
| US | $93.7M | 80% |
| Non Us | $24.0M | 20% |
