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LINCOLN NATIONAL CORP（LNC）与Ross Stores（ROST）财务数据对比。点击上方公司名可切换其他公司
Ross Stores的季度营收约是LINCOLN NATIONAL CORP的1.1倍（$5.6B vs $4.9B），LINCOLN NATIONAL CORP净利率更高（15.3% vs 9.1%，领先6.2%），Ross Stores同比增速更快（10.4% vs -2.8%），过去两年LINCOLN NATIONAL CORP的营收复合增速更高（9.4% vs -3.6%）
林肯国民公司是美国财富200强控股企业，通过旗下多家子公司开展保险、投资管理等多元金融业务，“林肯金融集团”是该公司及其所有子公司共同使用的市场推广品牌名称。
Ross Stores, Inc.是美国知名折扣百货连锁集团，旗下核心品牌为Ross Dress for Less，总部位于加利福尼亚州都柏林，是美国规模最大的平价零售商。截至2024年7月，集团在全美43个州、华盛顿特区、波多黎各及关岛共运营1795家门店，暂未覆盖新英格兰地区及阿拉斯加，另拥有门店数超353家的折扣零售品牌DD's Discounts。
LNC vs ROST — 直观对比
营收规模更大
ROST
是对方的1.1倍
$4.9B
营收增速更快
ROST
高出13.2%
-2.8%
净利率更高
LNC
高出6.2%
9.1%
两年增速更快
LNC
近两年复合增速
-3.6%
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $4.9B | $5.6B |
| 净利润 | $755.0M | $511.9M |
| 毛利率 | — | 28.0% |
| 营业利润率 | 18.6% | 11.6% |
| 净利率 | 15.3% | 9.1% |
| 营收同比 | -2.8% | 10.4% |
| 净利润同比 | -55.2% | 4.7% |
| 每股收益（稀释后） | $4.32 | $1.58 |
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LNCROST
| Q4 25 | $4.9B | $5.6B | ||
| Q3 25 | $4.6B | $5.5B | ||
| Q2 25 | $4.0B | $5.0B | ||
| Q1 25 | $4.7B | $5.9B | ||
| Q4 24 | $5.1B | $5.1B | ||
| Q3 24 | $4.1B | $5.3B | ||
| Q2 24 | $5.2B | $4.9B | ||
| Q1 24 | $4.1B | $6.0B |
净利润LNCROST
| Q4 25 | $755.0M | $511.9M | ||
| Q3 25 | $445.0M | $508.0M | ||
| Q2 25 | $699.0M | $479.2M | ||
| Q1 25 | $-722.0M | $586.8M | ||
| Q4 24 | $1.7B | $488.8M | ||
| Q3 24 | $-528.0M | $527.1M | ||
| Q2 24 | $895.0M | $488.0M | ||
| Q1 24 | $1.2B | $609.7M |
毛利率LNCROST
| Q4 25 | — | 28.0% | ||
| Q3 25 | — | 27.6% | ||
| Q2 25 | — | 28.2% | ||
| Q1 25 | — | 26.5% | ||
| Q4 24 | — | 28.3% | ||
| Q3 24 | — | 28.3% | ||
| Q2 24 | — | 28.1% | ||
| Q1 24 | — | 27.3% |
营业利润率LNCROST
| Q4 25 | 18.6% | 11.6% | ||
| Q3 25 | 11.5% | 11.5% | ||
| Q2 25 | 21.0% | 12.2% | ||
| Q1 25 | -20.2% | 12.4% | ||
| Q4 24 | 41.5% | 11.9% | ||
| Q3 24 | -17.1% | 12.5% | ||
| Q2 24 | 21.3% | 12.2% | ||
| Q1 24 | 37.1% | 13.2% |
净利率LNCROST
| Q4 25 | 15.3% | 9.1% | ||
| Q3 25 | 9.8% | 9.2% | ||
| Q2 25 | 17.3% | 9.6% | ||
| Q1 25 | -15.4% | 9.9% | ||
| Q4 24 | 33.3% | 9.6% | ||
| Q3 24 | -12.8% | 10.0% | ||
| Q2 24 | 17.4% | 10.0% | ||
| Q1 24 | 29.7% | 10.1% |
每股收益（稀释后）LNCROST
| Q4 25 | $4.32 | $1.58 | ||
| Q3 25 | $2.12 | $1.56 | ||
| Q2 25 | $3.80 | $1.47 | ||
| Q1 25 | $-4.41 | $1.79 | ||
| Q4 24 | $9.66 | $1.48 | ||
| Q3 24 | $-3.29 | $1.59 | ||
| Q2 24 | $5.11 | $1.46 | ||
| Q1 24 | $6.93 | $1.82 |
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 | — | $4.1B |
| 总债务越低越好 | $6.3B | $1.5B |
| 股东权益账面价值 | $10.9B | $5.9B |
| 总资产 | $417.2B | $15.4B |
| 负债/权益比越低杠杆越低 | 0.57× | 0.26× |
8季度趋势，按日历期对齐
现金及短期投资LNCROST
| Q4 25 | — | $4.1B | ||
| Q3 25 | — | $3.8B | ||
| Q2 25 | — | $3.8B | ||
| Q1 25 | — | $4.7B | ||
| Q4 24 | — | $4.3B | ||
| Q3 24 | — | $4.7B | ||
| Q2 24 | — | $4.7B | ||
| Q1 24 | — | $4.9B |
总债务LNCROST
| Q4 25 | $6.3B | $1.5B | ||
| Q3 25 | $5.8B | $1.5B | ||
| Q2 25 | $5.8B | $1.5B | ||
| Q1 25 | $5.9B | $2.2B | ||
| Q4 24 | $6.1B | $2.2B | ||
| Q3 24 | $5.9B | $2.5B | ||
| Q2 24 | $5.7B | $2.5B | ||
| Q1 24 | $5.7B | $2.5B |
股东权益LNCROST
| Q4 25 | $10.9B | $5.9B | ||
| Q3 25 | $10.5B | $5.7B | ||
| Q2 25 | $9.5B | $5.6B | ||
| Q1 25 | $8.2B | $5.5B | ||
| Q4 24 | $8.3B | $5.3B | ||
| Q3 24 | $9.0B | $5.1B | ||
| Q2 24 | $7.9B | $4.9B | ||
| Q1 24 | $7.5B | $4.9B |
总资产LNCROST
| Q4 25 | $417.2B | $15.4B | ||
| Q3 25 | $415.3B | $14.5B | ||
| Q2 25 | $399.1B | $14.3B | ||
| Q1 25 | $382.9B | $14.9B | ||
| Q4 24 | $390.8B | $14.9B | ||
| Q3 24 | $396.8B | $14.7B | ||
| Q2 24 | $384.5B | $14.5B | ||
| Q1 24 | $383.4B | $14.3B |
负债/权益比LNCROST
| Q4 25 | 0.57× | 0.26× | ||
| Q3 25 | 0.55× | 0.26× | ||
| Q2 25 | 0.60× | 0.27× | ||
| Q1 25 | 0.72× | 0.40× | ||
| Q4 24 | 0.74× | 0.42× | ||
| Q3 24 | 0.65× | 0.48× | ||
| Q2 24 | 0.72× | 0.50× | ||
| Q1 24 | 0.76× | 0.51× |
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 | $233.0M | $827.1M |
| 自由现金流经营现金流 - 资本支出 | — | $617.8M |
| 自由现金流率自由现金流/营收 | — | 11.0% |
| 资本支出强度资本支出/营收 | — | 3.7% |
| 现金转化率经营现金流/净利润 | 0.31× | 1.62× |
| 过去12个月自由现金流最近4个季度 | — | $2.0B |
8季度趋势，按日历期对齐
经营现金流LNCROST
| Q4 25 | $233.0M | $827.1M | ||
| Q3 25 | $-1.1B | $668.4M | ||
| Q2 25 | $1.0B | $409.7M | ||
| Q1 25 | $-272.0M | $882.6M | ||
| Q4 24 | $222.0M | $513.4M | ||
| Q3 24 | $-27.0M | $592.1M | ||
| Q2 24 | $-859.0M | $368.9M | ||
| Q1 24 | $-1.3B | $948.8M |
自由现金流LNCROST
| Q4 25 | — | $617.8M | ||
| Q3 25 | — | $466.6M | ||
| Q2 25 | — | $202.3M | ||
| Q1 25 | — | $676.6M | ||
| Q4 24 | — | $333.0M | ||
| Q3 24 | — | $394.6M | ||
| Q2 24 | — | $232.7M | ||
| Q1 24 | — | $726.4M |
自由现金流率LNCROST
| Q4 25 | — | 11.0% | ||
| Q3 25 | — | 8.4% | ||
| Q2 25 | — | 4.1% | ||
| Q1 25 | — | 11.4% | ||
| Q4 24 | — | 6.6% | ||
| Q3 24 | — | 7.5% | ||
| Q2 24 | — | 4.8% | ||
| Q1 24 | — | 12.1% |
资本支出强度LNCROST
| Q4 25 | — | 3.7% | ||
| Q3 25 | — | 3.6% | ||
| Q2 25 | — | 4.2% | ||
| Q1 25 | — | 3.5% | ||
| Q4 24 | — | 3.6% | ||
| Q3 24 | — | 3.7% | ||
| Q2 24 | — | 2.8% | ||
| Q1 24 | — | 3.7% |
现金转化率LNCROST
| Q4 25 | 0.31× | 1.62× | ||
| Q3 25 | -2.56× | 1.32× | ||
| Q2 25 | 1.45× | 0.85× | ||
| Q1 25 | — | 1.50× | ||
| Q4 24 | 0.13× | 1.05× | ||
| Q3 24 | — | 1.12× | ||
| Q2 24 | -0.96× | 0.76× | ||
| Q1 24 | -1.10× | 1.56× |
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
LNC
| Life Segment | $1.6B | 33% |
| Group Protection Segment | $1.5B | 31% |
| Annuities Segment | $1.3B | 27% |
| Other | $435.0M | 9% |
ROST
暂无分部数据
