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MasterCraft Boat Holdings, Inc.（MCFT）与REGIS CORP（RGS）财务数据对比。点击上方公司名可切换其他公司
MasterCraft Boat Holdings, Inc.的季度营收约是REGIS CORP的1.3倍（$71.8M vs $57.1M），MasterCraft Boat Holdings, Inc.净利率更高（3.5% vs 0.8%，领先2.7%），REGIS CORP同比增速更快（22.3% vs 13.2%），MasterCraft Boat Holdings, Inc.自由现金流更多（$14.0M vs $891.0K），过去两年REGIS CORP的营收复合增速更高（7.8% vs -7.6%）
MasterCraft Boat Holdings是美国豪华高性能游艇制造商，1968年创立于田纳西州玛丽维尔，目前总部设于田纳西州沃诺尔。其生产的游艇主打滑水、尾波板、尾波冲浪等水上运动场景，在高端运动艇领域拥有较高知名度。
瑞吉斯公司是一家美国美发沙龙运营商，总部位于明尼苏达州明尼阿波利斯市。截至2021年8月，该集团旗下拥有5563家加盟沙龙以及276家直营门店，是北美地区规模领先的美发沙龙连锁经营企业。
MCFT vs RGS — 直观对比
营收规模更大
MCFT
是对方的1.3倍
$57.1M
营收增速更快
RGS
高出9.0%
13.2%
净利率更高
MCFT
高出2.7%
0.8%
自由现金流更多
MCFT
多$13.1M
$891.0K
两年增速更快
RGS
近两年复合增速
-7.6%
损益表 — Q2 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $71.8M | $57.1M |
| 净利润 | $2.5M | $456.0K |
| 毛利率 | 21.6% | — |
| 营业利润率 | 3.8% | 10.8% |
| 净利率 | 3.5% | 0.8% |
| 营收同比 | 13.2% | 22.3% |
| 净利润同比 | -8.0% | -94.0% |
| 每股收益（稀释后） | $0.16 | $0.16 |
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MCFTRGS
| Q4 25 | $71.8M | $57.1M | ||
| Q3 25 | $69.0M | $59.0M | ||
| Q2 25 | $79.5M | $60.4M | ||
| Q1 25 | $76.0M | $57.0M | ||
| Q4 24 | $63.4M | $46.7M | ||
| Q3 24 | $65.4M | $46.1M | ||
| Q2 24 | $94.3M | $49.4M | ||
| Q1 24 | $84.0M | $49.2M |
净利润MCFTRGS
| Q4 25 | $2.5M | $456.0K | ||
| Q3 25 | $3.6M | $1.4M | ||
| Q2 25 | $5.7M | $116.5M | ||
| Q1 25 | $3.7M | $250.0K | ||
| Q4 24 | $2.7M | $7.6M | ||
| Q3 24 | $-5.1M | $-853.0K | ||
| Q2 24 | $6.2M | $91.2M | ||
| Q1 24 | $3.8M | $-2.3M |
毛利率MCFTRGS
| Q4 25 | 21.6% | — | ||
| Q3 25 | 22.3% | — | ||
| Q2 25 | 23.2% | — | ||
| Q1 25 | 20.8% | — | ||
| Q4 24 | 17.2% | — | ||
| Q3 24 | 18.1% | — | ||
| Q2 24 | 23.8% | — | ||
| Q1 24 | 23.3% | — |
营业利润率MCFTRGS
| Q4 25 | 3.8% | 10.8% | ||
| Q3 25 | 5.5% | 10.0% | ||
| Q2 25 | 7.5% | 12.1% | ||
| Q1 25 | 5.4% | 8.8% | ||
| Q4 24 | 0.3% | 11.8% | ||
| Q3 24 | 1.5% | 4.6% | ||
| Q2 24 | 11.2% | — | ||
| Q1 24 | 8.0% | 8.3% |
净利率MCFTRGS
| Q4 25 | 3.5% | 0.8% | ||
| Q3 25 | 5.3% | 2.3% | ||
| Q2 25 | 7.2% | 192.9% | ||
| Q1 25 | 4.9% | 0.4% | ||
| Q4 24 | 4.3% | 16.4% | ||
| Q3 24 | -7.9% | -1.9% | ||
| Q2 24 | 6.6% | 184.7% | ||
| Q1 24 | 4.5% | -4.7% |
每股收益（稀释后）MCFTRGS
| Q4 25 | $0.16 | $0.16 | ||
| Q3 25 | $0.22 | $0.49 | ||
| Q2 25 | $0.34 | $43.67 | ||
| Q1 25 | $0.23 | $0.08 | ||
| Q4 24 | $0.17 | $2.71 | ||
| Q3 24 | $-0.31 | $-0.36 | ||
| Q2 24 | $0.38 | $38.40 | ||
| Q1 24 | $0.22 | $-1.00 |
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 | $81.4M | $18.4M |
| 总债务越低越好 | — | $113.3M |
| 股东权益账面价值 | $189.1M | $188.7M |
| 总资产 | $259.7M | $588.3M |
| 负债/权益比越低杠杆越低 | — | 0.60× |
8季度趋势，按日历期对齐
现金及短期投资MCFTRGS
| Q4 25 | $81.4M | $18.4M | ||
| Q3 25 | $67.3M | $16.6M | ||
| Q2 25 | $79.4M | $17.0M | ||
| Q1 25 | $66.5M | $13.3M | ||
| Q4 24 | $62.9M | $10.2M | ||
| Q3 24 | $14.2M | $6.3M | ||
| Q2 24 | $86.2M | $10.1M | ||
| Q1 24 | $22.5M | $5.9M |
总债务MCFTRGS
| Q4 25 | — | $113.3M | ||
| Q3 25 | — | $111.3M | ||
| Q2 25 | — | $110.8M | ||
| Q1 25 | — | $112.0M | ||
| Q4 24 | — | $111.5M | ||
| Q3 24 | $49.5M | $95.2M | ||
| Q2 24 | $49.3M | $99.5M | ||
| Q1 24 | $50.4M | $179.7M |
股东权益MCFTRGS
| Q4 25 | $189.1M | $188.7M | ||
| Q3 25 | $185.5M | $187.6M | ||
| Q2 25 | $183.4M | $185.6M | ||
| Q1 25 | $182.1M | $68.6M | ||
| Q4 24 | $178.3M | $66.7M | ||
| Q3 24 | $175.4M | $56.4M | ||
| Q2 24 | $183.7M | $56.8M | ||
| Q1 24 | $196.9M | $-35.8M |
总资产MCFTRGS
| Q4 25 | $259.7M | $588.3M | ||
| Q3 25 | $259.3M | $592.1M | ||
| Q2 25 | $259.9M | $599.0M | ||
| Q1 25 | $261.9M | $511.2M | ||
| Q4 24 | $250.1M | $530.1M | ||
| Q3 24 | $309.1M | $508.9M | ||
| Q2 24 | $259.9M | $530.5M | ||
| Q1 24 | $340.9M | $543.7M |
负债/权益比MCFTRGS
| Q4 25 | — | 0.60× | ||
| Q3 25 | — | 0.59× | ||
| Q2 25 | — | 0.60× | ||
| Q1 25 | — | 1.63× | ||
| Q4 24 | — | 1.67× | ||
| Q3 24 | 0.28× | 1.69× | ||
| Q2 24 | 0.27× | 1.75× | ||
| Q1 24 | 0.26× | — |
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 | $15.6M | $1.7M |
| 自由现金流经营现金流 - 资本支出 | $14.0M | $891.0K |
| 自由现金流率自由现金流/营收 | 19.5% | 1.6% |
| 资本支出强度资本支出/营收 | 2.3% | 1.4% |
| 现金转化率经营现金流/净利润 | 6.17× | 3.65× |
| 过去12个月自由现金流最近4个季度 | $26.2M | $14.9M |
8季度趋势，按日历期对齐
经营现金流MCFTRGS
| Q4 25 | $15.6M | $1.7M | ||
| Q3 25 | $-6.8M | $2.3M | ||
| Q2 25 | $20.4M | $6.8M | ||
| Q1 25 | $6.3M | $6.2M | ||
| Q4 24 | $6.4M | $2.1M | ||
| Q3 24 | $2.4M | $-1.3M | ||
| Q2 24 | — | $5.1M | ||
| Q1 24 | $3.6M | $-277.0K |
自由现金流MCFTRGS
| Q4 25 | $14.0M | $891.0K | ||
| Q3 25 | $-9.9M | $1.9M | ||
| Q2 25 | $17.9M | $6.2M | ||
| Q1 25 | $4.3M | $5.9M | ||
| Q4 24 | $4.0M | $1.7M | ||
| Q3 24 | $199.0K | $-1.4M | ||
| Q2 24 | — | $5.1M | ||
| Q1 24 | $453.0K | $-326.0K |
自由现金流率MCFTRGS
| Q4 25 | 19.5% | 1.6% | ||
| Q3 25 | -14.4% | 3.2% | ||
| Q2 25 | 22.5% | 10.3% | ||
| Q1 25 | 5.7% | 10.3% | ||
| Q4 24 | 6.4% | 3.6% | ||
| Q3 24 | 0.3% | -3.0% | ||
| Q2 24 | — | 10.3% | ||
| Q1 24 | 0.5% | -0.7% |
资本支出强度MCFTRGS
| Q4 25 | 2.3% | 1.4% | ||
| Q3 25 | 4.5% | 0.7% | ||
| Q2 25 | 3.3% | 0.9% | ||
| Q1 25 | 2.6% | 0.6% | ||
| Q4 24 | 3.8% | 0.9% | ||
| Q3 24 | 3.4% | 0.0% | ||
| Q2 24 | — | 0.0% | ||
| Q1 24 | 3.8% | 0.1% |
现金转化率MCFTRGS
| Q4 25 | 6.17× | 3.65× | ||
| Q3 25 | -1.88× | 1.68× | ||
| Q2 25 | 3.59× | 0.06× | ||
| Q1 25 | 1.69× | 24.80× | ||
| Q4 24 | 2.34× | 0.28× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 0.06× | ||
| Q1 24 | 0.97× | — |
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
MCFT
| Boats And Trailers | $59.5M | 83% |
| Pontoon | $10.0M | 14% |
| Parts | $1.7M | 2% |
RGS
| Franchise Segment | $37.9M | 66% |
| Royalty | $13.6M | 24% |
| Other | $2.8M | 5% |
| Fees | $1.8M | 3% |
| Franchise Fees | $1.0M | 2% |
