vs
Madison Square Garden Sports Corp.（MSGS）与OSI SYSTEMS INC（OSIS）财务数据对比。点击上方公司名可切换其他公司
OSI SYSTEMS INC的季度营收约是Madison Square Garden Sports Corp.的1.2倍（$464.1M vs $403.4M），OSI SYSTEMS INC净利率更高（8.3% vs 2.0%，领先6.3%），Madison Square Garden Sports Corp.同比增速更快（12.8% vs 10.5%），OSI SYSTEMS INC自由现金流更多（$55.5M vs $31.6M），过去两年OSI SYSTEMS INC的营收复合增速更高（7.0% vs -3.1%）
麦迪逊广场花园体育公司是总部位于美国纽约市的专业体育控股企业，深耕职业体育俱乐部运营、体育IP开发管理等核心业务，在北美体育产业领域拥有深厚的行业积累与较高的市场知名度。
OSI系统公司是总部位于美国加利福尼亚州的企业，主营安全检测系统、医疗设备及光电器件三大业务板块，产品涵盖机场安检X光机、金属探测器、医疗监护与麻醉系统等，旗下拥有Spacelabs Healthcare、Rapiscan Systems、OSI Optoelectronics等子公司，全球员工规模约3180人。
MSGS vs OSIS — 直观对比
营收规模更大
OSIS
是对方的1.2倍
$403.4M
营收增速更快
MSGS
高出2.2%
10.5%
净利率更高
OSIS
高出6.3%
2.0%
自由现金流更多
OSIS
多$23.9M
$31.6M
两年增速更快
OSIS
近两年复合增速
-3.1%
损益表 — Q2 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $403.4M | $464.1M |
| 净利润 | $8.2M | $38.7M |
| 毛利率 | — | 32.7% |
| 营业利润率 | 5.5% | 12.7% |
| 净利率 | 2.0% | 8.3% |
| 营收同比 | 12.8% | 10.5% |
| 净利润同比 | 641.9% | 2.3% |
| 每股收益（稀释后） | $0.34 | $2.22 |
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MSGSOSIS
| Q4 25 | $403.4M | $464.1M | ||
| Q3 25 | $39.5M | $384.6M | ||
| Q2 25 | $204.0M | $505.0M | ||
| Q1 25 | $424.2M | $444.4M | ||
| Q4 24 | $357.8M | $419.8M | ||
| Q3 24 | $53.3M | $344.0M | ||
| Q2 24 | $227.3M | $480.9M | ||
| Q1 24 | $430.0M | $405.4M |
净利润MSGSOSIS
| Q4 25 | $8.2M | $38.7M | ||
| Q3 25 | $-8.8M | $20.6M | ||
| Q2 25 | $-1.8M | $52.7M | ||
| Q1 25 | $-14.2M | $41.1M | ||
| Q4 24 | $1.1M | $37.8M | ||
| Q3 24 | $-7.5M | $17.9M | ||
| Q2 24 | $25.5M | $44.7M | ||
| Q1 24 | $37.9M | $34.0M |
毛利率MSGSOSIS
| Q4 25 | — | 32.7% | ||
| Q3 25 | — | 32.0% | ||
| Q2 25 | — | 33.3% | ||
| Q1 25 | — | 33.8% | ||
| Q4 24 | — | 35.1% | ||
| Q3 24 | — | 35.3% | ||
| Q2 24 | — | 32.1% | ||
| Q1 24 | — | 33.6% |
营业利润率MSGSOSIS
| Q4 25 | 5.5% | 12.7% | ||
| Q3 25 | -69.5% | 8.6% | ||
| Q2 25 | -11.1% | 14.5% | ||
| Q1 25 | 7.6% | 12.7% | ||
| Q4 24 | 3.7% | 13.8% | ||
| Q3 24 | -15.5% | 8.8% | ||
| Q2 24 | 23.0% | 13.1% | ||
| Q1 24 | 18.5% | 12.7% |
净利率MSGSOSIS
| Q4 25 | 2.0% | 8.3% | ||
| Q3 25 | -22.3% | 5.3% | ||
| Q2 25 | -0.9% | 10.4% | ||
| Q1 25 | -3.4% | 9.3% | ||
| Q4 24 | 0.3% | 9.0% | ||
| Q3 24 | -14.1% | 5.2% | ||
| Q2 24 | 11.2% | 9.3% | ||
| Q1 24 | 8.8% | 8.4% |
每股收益（稀释后）MSGSOSIS
| Q4 25 | $0.34 | $2.22 | ||
| Q3 25 | $-0.37 | $1.18 | ||
| Q2 25 | $-0.08 | $3.04 | ||
| Q1 25 | $-0.59 | $2.40 | ||
| Q4 24 | $0.05 | $2.22 | ||
| Q3 24 | $-0.31 | $1.05 | ||
| Q2 24 | $1.07 | $2.57 | ||
| Q1 24 | $1.57 | $1.95 |
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 | $81.3M | $336.7M |
| 总债务越低越好 | — | $1.0B |
| 股东权益账面价值 | $-282.1M | $845.5M |
| 总资产 | $1.5B | $2.5B |
| 负债/权益比越低杠杆越低 | — | 1.19× |
8季度趋势，按日历期对齐
现金及短期投资MSGSOSIS
| Q4 25 | $81.3M | $336.7M | ||
| Q3 25 | $48.6M | $124.4M | ||
| Q2 25 | $144.6M | $106.4M | ||
| Q1 25 | $96.5M | $95.8M | ||
| Q4 24 | $107.8M | $101.6M | ||
| Q3 24 | $52.3M | $85.1M | ||
| Q2 24 | $89.1M | $95.4M | ||
| Q1 24 | $40.0M | $101.4M |
总债务MSGSOSIS
| Q4 25 | — | $1.0B | ||
| Q3 25 | — | $442.2M | ||
| Q2 25 | — | $471.6M | ||
| Q1 25 | — | $473.2M | ||
| Q4 24 | — | $474.8M | ||
| Q3 24 | — | $476.3M | ||
| Q2 24 | — | $137.6M | ||
| Q1 24 | — | — |
股东权益MSGSOSIS
| Q4 25 | $-282.1M | $845.5M | ||
| Q3 25 | $-294.2M | $946.0M | ||
| Q2 25 | $-281.4M | $951.1M | ||
| Q1 25 | $-283.4M | $879.3M | ||
| Q4 24 | $-273.1M | $825.8M | ||
| Q3 24 | $-277.5M | $786.5M | ||
| Q2 24 | $-266.3M | $863.5M | ||
| Q1 24 | $-294.0M | $813.4M |
总资产MSGSOSIS
| Q4 25 | $1.5B | $2.5B | ||
| Q3 25 | $1.5B | $2.3B | ||
| Q2 25 | $1.5B | $2.2B | ||
| Q1 25 | $1.5B | $2.1B | ||
| Q4 24 | $1.4B | $2.1B | ||
| Q3 24 | $1.4B | $2.1B | ||
| Q2 24 | $1.3B | $1.9B | ||
| Q1 24 | $1.4B | $1.8B |
负债/权益比MSGSOSIS
| Q4 25 | — | 1.19× | ||
| Q3 25 | — | 0.47× | ||
| Q2 25 | — | 0.50× | ||
| Q1 25 | — | 0.54× | ||
| Q4 24 | — | 0.57× | ||
| Q3 24 | — | 0.61× | ||
| Q2 24 | — | 0.16× | ||
| Q1 24 | — | — |
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 | $32.4M | $62.2M |
| 自由现金流经营现金流 - 资本支出 | $31.6M | $55.5M |
| 自由现金流率自由现金流/营收 | 7.8% | 12.0% |
| 资本支出强度资本支出/营收 | 0.2% | 1.4% |
| 现金转化率经营现金流/净利润 | 3.94× | 1.61× |
| 过去12个月自由现金流最近4个季度 | $-480.0K | $137.2M |
8季度趋势，按日历期对齐
经营现金流MSGSOSIS
| Q4 25 | $32.4M | $62.2M | ||
| Q3 25 | $-85.0M | $17.1M | ||
| Q2 25 | $49.7M | $562.0K | ||
| Q1 25 | $6.3M | $81.6M | ||
| Q4 24 | $61.8M | $52.5M | ||
| Q3 24 | $-26.2M | $-37.2M | ||
| Q2 24 | $108.4M | $-29.0M | ||
| Q1 24 | $4.0M | $-52.1M |
自由现金流MSGSOSIS
| Q4 25 | $31.6M | $55.5M | ||
| Q3 25 | $-85.3M | $10.1M | ||
| Q2 25 | $49.4M | $-5.6M | ||
| Q1 25 | $3.9M | $77.1M | ||
| Q4 24 | $61.2M | $47.1M | ||
| Q3 24 | $-26.5M | $-44.9M | ||
| Q2 24 | $108.0M | $-37.5M | ||
| Q1 24 | $3.9M | $-57.0M |
自由现金流率MSGSOSIS
| Q4 25 | 7.8% | 12.0% | ||
| Q3 25 | -216.3% | 2.6% | ||
| Q2 25 | 24.2% | -1.1% | ||
| Q1 25 | 0.9% | 17.4% | ||
| Q4 24 | 17.1% | 11.2% | ||
| Q3 24 | -49.7% | -13.0% | ||
| Q2 24 | 47.5% | -7.8% | ||
| Q1 24 | 0.9% | -14.1% |
资本支出强度MSGSOSIS
| Q4 25 | 0.2% | 1.4% | ||
| Q3 25 | 0.9% | 1.8% | ||
| Q2 25 | 0.2% | 1.2% | ||
| Q1 25 | 0.6% | 1.0% | ||
| Q4 24 | 0.1% | 1.3% | ||
| Q3 24 | 0.7% | 2.2% | ||
| Q2 24 | 0.2% | 1.8% | ||
| Q1 24 | 0.0% | 1.2% |
现金转化率MSGSOSIS
| Q4 25 | 3.94× | 1.61× | ||
| Q3 25 | — | 0.83× | ||
| Q2 25 | — | 0.01× | ||
| Q1 25 | — | 1.98× | ||
| Q4 24 | 55.61× | 1.39× | ||
| Q3 24 | — | -2.07× | ||
| Q2 24 | 4.25× | -0.65× | ||
| Q1 24 | 0.11× | -1.53× |
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
MSGS
| Event Related | $167.2M | 41% |
| Media Rights | $122.3M | 30% |
| Sponsorship Signage And Suite Licenses | $98.5M | 24% |
| League Distribution | $15.4M | 4% |
OSIS
| Security Division | $334.7M | 72% |
| Optoelectronics And Manufacturing Division | $92.8M | 20% |
| Healthcare Division | $36.5M | 8% |
