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欧文斯科宁（OC）与PENN Entertainment, Inc.（PENN）财务数据对比。点击上方公司名可切换其他公司
欧文斯科宁的季度营收约是PENN Entertainment, Inc.的1.2倍（$2.1B vs $1.8B），PENN Entertainment, Inc.净利率更高（-0.2% vs -13.9%，领先13.8%），PENN Entertainment, Inc.同比增速更快（6.4% vs -24.6%），过去两年PENN Entertainment, Inc.的营收复合增速更高（3.4% vs -3.5%）
欧文斯科宁是美国知名建材及复合材料企业，1935年由康宁玻璃厂与欧文斯-伊利诺伊公司合资组建。主营保温材料、屋面材料、玻璃纤维复合材料及相关产品，是全球最大的玻璃纤维复合材料生产商，全球员工约1.9万人，自1955年《财富》500强榜单创立以来连年上榜。
Penn Entertainment, Inc.（前称宾州国家博彩）是美国知名娱乐企业，业务涵盖综合娱乐运营、体育内容供给及赌场博彩服务，旗下运营好莱坞赌场、Ameristar、Boomtown等品牌，在全美20个州拥有43处经营场所，同时持有加拿大数字媒体企业Score Media and Gaming的所有权。
OC vs PENN — 直观对比
营收规模更大
OC
是对方的1.2倍
$1.8B
营收增速更快
PENN
高出31.0%
-24.6%
净利率更高
PENN
高出13.8%
-13.9%
两年增速更快
PENN
近两年复合增速
-3.5%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.1B | $1.8B |
| 净利润 | $-298.0M | $-2.8M |
| 毛利率 | 23.2% | — |
| 营业利润率 | -10.5% | 5.5% |
| 净利率 | -13.9% | -0.2% |
| 营收同比 | -24.6% | 6.4% |
| 净利润同比 | -15.5% | 66.7% |
| 每股收益（稀释后） | $-3.47 | $-0.02 |
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OCPENN
| Q1 26 | — | $1.8B | ||
| Q4 25 | $2.1B | $1.8B | ||
| Q3 25 | $2.7B | $1.7B | ||
| Q2 25 | $2.7B | $1.8B | ||
| Q1 25 | $2.5B | $1.7B | ||
| Q4 24 | $2.8B | $1.7B | ||
| Q3 24 | $3.0B | $1.6B | ||
| Q2 24 | $2.8B | $1.7B |
净利润OCPENN
| Q1 26 | — | $-2.8M | ||
| Q4 25 | $-298.0M | $-72.9M | ||
| Q3 25 | $-494.0M | $-864.6M | ||
| Q2 25 | $363.0M | $-17.4M | ||
| Q1 25 | $-93.0M | $111.8M | ||
| Q4 24 | $-258.0M | $-133.3M | ||
| Q3 24 | $321.0M | $-36.7M | ||
| Q2 24 | $285.0M | $-26.8M |
毛利率OCPENN
| Q1 26 | — | — | ||
| Q4 25 | 23.2% | — | ||
| Q3 25 | 28.2% | — | ||
| Q2 25 | 31.2% | — | ||
| Q1 25 | 28.7% | — | ||
| Q4 24 | 28.1% | — | ||
| Q3 24 | 29.8% | — | ||
| Q2 24 | 31.1% | — |
营业利润率OCPENN
| Q1 26 | — | 5.5% | ||
| Q4 25 | -10.5% | -1.0% | ||
| Q3 25 | -12.2% | -45.2% | ||
| Q2 25 | 18.4% | 4.4% | ||
| Q1 25 | 16.1% | 2.6% | ||
| Q4 24 | -8.5% | -2.9% | ||
| Q3 24 | 16.7% | 4.1% | ||
| Q2 24 | 16.4% | 4.5% |
净利率OCPENN
| Q1 26 | — | -0.2% | ||
| Q4 25 | -13.9% | -4.0% | ||
| Q3 25 | -18.4% | -50.3% | ||
| Q2 25 | 13.2% | -1.0% | ||
| Q1 25 | -3.7% | 6.7% | ||
| Q4 24 | -9.1% | -8.0% | ||
| Q3 24 | 10.5% | -2.2% | ||
| Q2 24 | 10.2% | -1.6% |
每股收益（稀释后）OCPENN
| Q1 26 | — | $-0.02 | ||
| Q4 25 | $-3.47 | $-0.36 | ||
| Q3 25 | $-5.92 | $-6.03 | ||
| Q2 25 | $4.25 | $-0.12 | ||
| Q1 25 | $-1.08 | $0.68 | ||
| Q4 24 | $-2.92 | $-0.87 | ||
| Q3 24 | $3.65 | $-0.24 | ||
| Q2 24 | $3.24 | $-0.18 |
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 | $345.0M | $708.0M |
| 总债务越低越好 | $4.7B | — |
| 股东权益账面价值 | $3.9B | — |
| 总资产 | $13.0B | — |
| 负债/权益比越低杠杆越低 | 1.22× | — |
8季度趋势，按日历期对齐
现金及短期投资OCPENN
| Q1 26 | — | $708.0M | ||
| Q4 25 | $345.0M | $686.6M | ||
| Q3 25 | $286.0M | $660.1M | ||
| Q2 25 | $230.0M | $671.6M | ||
| Q1 25 | $400.0M | $591.6M | ||
| Q4 24 | $361.0M | $706.6M | ||
| Q3 24 | $499.0M | $834.0M | ||
| Q2 24 | $254.0M | $877.6M |
总债务OCPENN
| Q1 26 | — | — | ||
| Q4 25 | $4.7B | $2.9B | ||
| Q3 25 | $4.7B | $2.9B | ||
| Q2 25 | $5.1B | $2.8B | ||
| Q1 25 | $5.0B | $2.6B | ||
| Q4 24 | $5.1B | $2.8B | ||
| Q3 24 | $5.0B | $2.8B | ||
| Q2 24 | $5.0B | $2.8B |
股东权益OCPENN
| Q1 26 | — | — | ||
| Q4 25 | $3.9B | $1.8B | ||
| Q3 25 | $4.4B | $2.0B | ||
| Q2 25 | $5.2B | $3.0B | ||
| Q1 25 | $4.9B | $3.0B | ||
| Q4 24 | $5.1B | $2.9B | ||
| Q3 24 | $5.6B | $3.1B | ||
| Q2 24 | $5.5B | $3.1B |
总资产OCPENN
| Q1 26 | — | — | ||
| Q4 25 | $13.0B | $14.3B | ||
| Q3 25 | $13.5B | $14.3B | ||
| Q2 25 | $14.5B | $15.2B | ||
| Q1 25 | $14.3B | $15.1B | ||
| Q4 24 | $14.1B | $15.3B | ||
| Q3 24 | $15.1B | $15.5B | ||
| Q2 24 | $15.0B | $15.5B |
负债/权益比OCPENN
| Q1 26 | — | — | ||
| Q4 25 | 1.22× | 1.58× | ||
| Q3 25 | 1.06× | 1.46× | ||
| Q2 25 | 0.98× | 0.94× | ||
| Q1 25 | 1.03× | 0.89× | ||
| Q4 24 | 1.01× | 0.98× | ||
| Q3 24 | 0.89× | 0.91× | ||
| Q2 24 | 0.92× | 0.91× |
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 | $590.0M | — |
| 自由现金流经营现金流 - 资本支出 | $333.0M | — |
| 自由现金流率自由现金流/营收 | 15.5% | — |
| 资本支出强度资本支出/营收 | 12.0% | 5.3% |
| 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 | $962.0M | — |
8季度趋势，按日历期对齐
经营现金流OCPENN
| Q1 26 | — | — | ||
| Q4 25 | $590.0M | $107.2M | ||
| Q3 25 | $918.0M | $180.9M | ||
| Q2 25 | $327.0M | $178.2M | ||
| Q1 25 | $-49.0M | $41.9M | ||
| Q4 24 | $676.0M | $102.9M | ||
| Q3 24 | $699.0M | $174.7M | ||
| Q2 24 | $493.0M | $150.4M |
自由现金流OCPENN
| Q1 26 | — | — | ||
| Q4 25 | $333.0M | $-83.2M | ||
| Q3 25 | $752.0M | $8.2M | ||
| Q2 25 | $129.0M | $18.8M | ||
| Q1 25 | $-252.0M | $-83.3M | ||
| Q4 24 | $479.0M | $-118.1M | ||
| Q3 24 | $558.0M | $42.6M | ||
| Q2 24 | $336.0M | $62.2M |
自由现金流率OCPENN
| Q1 26 | — | — | ||
| Q4 25 | 15.5% | -4.6% | ||
| Q3 25 | 28.0% | 0.5% | ||
| Q2 25 | 4.7% | 1.1% | ||
| Q1 25 | -10.0% | -5.0% | ||
| Q4 24 | 16.9% | -7.1% | ||
| Q3 24 | 18.3% | 2.6% | ||
| Q2 24 | 12.0% | 3.7% |
资本支出强度OCPENN
| Q1 26 | — | 5.3% | ||
| Q4 25 | 12.0% | 10.5% | ||
| Q3 25 | 6.2% | 10.1% | ||
| Q2 25 | 7.2% | 9.0% | ||
| Q1 25 | 8.0% | 7.5% | ||
| Q4 24 | 6.9% | 13.2% | ||
| Q3 24 | 4.6% | 8.1% | ||
| Q2 24 | 5.6% | 5.3% |
现金转化率OCPENN
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 0.90× | — | ||
| Q1 25 | — | 0.37× | ||
| Q4 24 | — | — | ||
| Q3 24 | 2.18× | — | ||
| Q2 24 | 1.73× | — |
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
OC
| Insulation | $724.0M | 34% |
| Residential | $625.0M | 29% |
| Doors | $427.0M | 20% |
| Discontinued Operations Disposed Of By Sale | $299.0M | 14% |
| Commercial And Industrial Sector | $101.0M | 5% |
PENN
| Northeast segment (1) | $687.1M | 39% |
| Interactive (5) | $290.1M | 16% |
| South segment (2) | $288.3M | 16% |
| Midwest segment (4) | $282.9M | 16% |
| West segment (3) | $129.7M | 7% |
| Other | $101.0M | 6% |
