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MARCUS CORP（MCS）与印度钢铁管理局（SAIL）财务数据对比。点击上方公司名可切换其他公司
印度钢铁管理局的季度营收约是MARCUS CORP的1.5倍（$281.9M vs $193.5M），印度钢铁管理局同比增速更快（6.7% vs 2.8%），印度钢铁管理局自由现金流更多（$52.5M vs $26.4M）
马库斯公司是一家美国企业，主营商业地产领域相关服务，业务覆盖美国与加拿大，提供商业地产经纪、按揭经纪、行业研究以及咨询服务，首创了由单一经纪公司独家代理房源挂牌的行业模式，目前在美加两国设有超过80家办公室，拥有员工超1800名。
印度钢铁管理局（SAIL）是总部位于新德里的印度公营钢铁制造企业，属印度最高级别的“马哈拉特纳”中央公共部门企业，是印度最大的国有钢铁生产商，年钢铁产量达1829万吨，1973年1月24日成立，现有员工5.1万余名，由印度钢铁部行政管理。
MCS vs SAIL — 直观对比
营收规模更大
SAIL
是对方的1.5倍
$193.5M
营收增速更快
SAIL
高出3.9%
2.8%
自由现金流更多
SAIL
多$26.1M
$26.4M
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $193.5M | $281.9M |
| 净利润 | — | $-36.0M |
| 毛利率 | — | 66.3% |
| 营业利润率 | 0.9% | -14.8% |
| 净利率 | — | -12.8% |
| 营收同比 | 2.8% | 6.7% |
| 净利润同比 | — | -240.9% |
| 每股收益（稀释后） | — | $-0.06 |
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MCSSAIL
| Q4 25 | $193.5M | $281.9M | ||
| Q3 25 | $210.2M | $264.4M | ||
| Q2 25 | $206.0M | $230.5M | ||
| Q1 25 | $148.8M | $240.1M | ||
| Q4 24 | $188.3M | — | ||
| Q3 24 | $232.7M | $198.6M | ||
| Q2 24 | $176.0M | $187.7M | ||
| Q1 24 | $138.5M | — |
净利润MCSSAIL
| Q4 25 | — | $-36.0M | ||
| Q3 25 | $16.2M | $-10.6M | ||
| Q2 25 | $7.3M | $-187.3M | ||
| Q1 25 | $-16.8M | $-80.1M | ||
| Q4 24 | $986.0K | — | ||
| Q3 24 | $23.3M | $-87.1M | ||
| Q2 24 | $-20.2M | $-89.2M | ||
| Q1 24 | $-11.9M | — |
毛利率MCSSAIL
| Q4 25 | — | 66.3% | ||
| Q3 25 | — | 67.3% | ||
| Q2 25 | — | 55.4% | ||
| Q1 25 | — | 66.5% | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 62.1% | ||
| Q2 24 | — | 61.5% | ||
| Q1 24 | — | — |
营业利润率MCSSAIL
| Q4 25 | 0.9% | -14.8% | ||
| Q3 25 | 10.8% | -15.4% | ||
| Q2 25 | 6.3% | -80.3% | ||
| Q1 25 | -13.7% | -12.6% | ||
| Q4 24 | -1.2% | — | ||
| Q3 24 | 14.1% | -33.2% | ||
| Q2 24 | 1.3% | -36.3% | ||
| Q1 24 | -12.0% | — |
净利率MCSSAIL
| Q4 25 | — | -12.8% | ||
| Q3 25 | 7.7% | -4.0% | ||
| Q2 25 | 3.6% | -81.3% | ||
| Q1 25 | -11.3% | -33.4% | ||
| Q4 24 | 0.5% | — | ||
| Q3 24 | 10.0% | -43.9% | ||
| Q2 24 | -11.5% | -47.5% | ||
| Q1 24 | -8.6% | — |
每股收益（稀释后）MCSSAIL
| Q4 25 | — | $-0.06 | ||
| Q3 25 | — | $-0.02 | ||
| Q2 25 | — | $-0.42 | ||
| Q1 25 | — | $-6.50 | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $-2.97 | ||
| Q2 24 | — | $-0.77 | ||
| Q1 24 | — | — |
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 | $23.4M | $298.1M |
| 总债务越低越好 | $159.0M | $0 |
| 股东权益账面价值 | $457.4M | $6.8B |
| 总资产 | $1.0B | $7.5B |
| 负债/权益比越低杠杆越低 | 0.35× | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资MCSSAIL
| Q4 25 | $23.4M | $298.1M | ||
| Q3 25 | $7.4M | $271.1M | ||
| Q2 25 | $14.9M | $228.1M | ||
| Q1 25 | $11.9M | $121.3M | ||
| Q4 24 | $40.8M | — | ||
| Q3 24 | $28.4M | $89.7M | ||
| Q2 24 | $32.8M | $146.8M | ||
| Q1 24 | $17.3M | — |
总债务MCSSAIL
| Q4 25 | $159.0M | $0 | ||
| Q3 25 | $162.0M | $0 | ||
| Q2 25 | $179.9M | $0 | ||
| Q1 25 | $198.9M | $1.0B | ||
| Q4 24 | $159.1M | — | ||
| Q3 24 | $173.1M | — | ||
| Q2 24 | $175.7M | — | ||
| Q1 24 | $169.8M | — |
股东权益MCSSAIL
| Q4 25 | $457.4M | $6.8B | ||
| Q3 25 | $454.3M | $6.8B | ||
| Q2 25 | $448.4M | $6.8B | ||
| Q1 25 | $441.8M | $-5.6B | ||
| Q4 24 | $464.9M | — | ||
| Q3 24 | $462.3M | $-701.3M | ||
| Q2 24 | $449.4M | $-622.5M | ||
| Q1 24 | $459.3M | — |
总资产MCSSAIL
| Q4 25 | $1.0B | $7.5B | ||
| Q3 25 | $1.0B | $7.4B | ||
| Q2 25 | $1.0B | $7.4B | ||
| Q1 25 | $1.0B | $7.4B | ||
| Q4 24 | $1.0B | — | ||
| Q3 24 | $1.0B | — | ||
| Q2 24 | $1.1B | — | ||
| Q1 24 | $1.0B | — |
负债/权益比MCSSAIL
| Q4 25 | 0.35× | 0.00× | ||
| Q3 25 | 0.36× | 0.00× | ||
| Q2 25 | 0.40× | 0.00× | ||
| Q1 25 | 0.45× | — | ||
| Q4 24 | 0.34× | — | ||
| Q3 24 | 0.37× | — | ||
| Q2 24 | 0.39× | — | ||
| Q1 24 | 0.37× | — |
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 | $48.8M | $53.6M |
| 自由现金流经营现金流 - 资本支出 | $26.4M | $52.5M |
| 自由现金流率自由现金流/营收 | 13.6% | 18.6% |
| 资本支出强度资本支出/营收 | 11.6% | 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 | $989.0K | — |
8季度趋势，按日历期对齐
经营现金流MCSSAIL
| Q4 25 | $48.8M | $53.6M | ||
| Q3 25 | $39.1M | $49.9M | ||
| Q2 25 | $31.6M | $-96.8M | ||
| Q1 25 | $-35.3M | — | ||
| Q4 24 | $52.6M | — | ||
| Q3 24 | $30.5M | — | ||
| Q2 24 | $36.0M | $-55.4M | ||
| Q1 24 | $-15.1M | — |
自由现金流MCSSAIL
| Q4 25 | $26.4M | $52.5M | ||
| Q3 25 | $18.2M | $49.0M | ||
| Q2 25 | $14.7M | $-99.0M | ||
| Q1 25 | $-58.3M | — | ||
| Q4 24 | $27.1M | — | ||
| Q3 24 | $12.0M | — | ||
| Q2 24 | $16.1M | $-56.0M | ||
| Q1 24 | $-30.5M | — |
自由现金流率MCSSAIL
| Q4 25 | 13.6% | 18.6% | ||
| Q3 25 | 8.7% | 18.5% | ||
| Q2 25 | 7.1% | -43.0% | ||
| Q1 25 | -39.2% | — | ||
| Q4 24 | 14.4% | — | ||
| Q3 24 | 5.2% | — | ||
| Q2 24 | 9.2% | -29.8% | ||
| Q1 24 | -22.0% | — |
资本支出强度MCSSAIL
| Q4 25 | 11.6% | 0.4% | ||
| Q3 25 | 9.9% | 0.4% | ||
| Q2 25 | 8.2% | 1.0% | ||
| Q1 25 | 15.5% | — | ||
| Q4 24 | 13.5% | — | ||
| Q3 24 | 7.9% | — | ||
| Q2 24 | 11.3% | 0.3% | ||
| Q1 24 | 11.1% | — |
现金转化率MCSSAIL
| Q4 25 | — | — | ||
| Q3 25 | 2.41× | — | ||
| Q2 25 | 4.32× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 53.31× | — | ||
| Q3 24 | 1.31× | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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
MCS
| Theatres | $123.1M | 64% |
| Concessions | $51.0M | 26% |
| Food And Beverage | $21.2M | 11% |
SAIL
| Software As A Service Saa S | $156.0M | 55% |
| Term Subscriptions Services | $65.1M | 23% |
| Maintenance | $38.0M | 13% |
| Other | $15.7M | 6% |
| Other Subscription Services | $7.1M | 3% |
