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欧文斯科宁（OC）与北极星（PII）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北极星的1.3倍（$2.1B vs $1.7B），北极星净利率更高（-2.8% vs -13.9%，领先11.1%），北极星同比增速更快（8.0% vs -24.6%），欧文斯科宁自由现金流更多（$333.0M vs $-342.5M），过去两年欧文斯科宁的营收复合增速更高（-3.5% vs -8.0%）
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。
北极星公司（Polaris Inc.）是总部位于美国明尼苏达州麦地那的机动车制造企业，创立于明尼苏达州罗索，当地目前仍保留其工程研发与生产设施。公司曾通过胜利摩托子公司生产摩托车，2011年收购印第安摩托品牌后转由该子公司运营摩托业务，此前还曾生产私人水上摩托艇产品。
OC vs PII — 直观对比
营收规模更大
OC
是对方的1.3倍
$1.7B
营收增速更快
PII
高出32.6%
-24.6%
净利率更高
PII
高出11.1%
-13.9%
自由现金流更多
OC
多$675.5M
$-342.5M
两年增速更快
OC
近两年复合增速
-8.0%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.1B | $1.7B |
| 净利润 | $-298.0M | $-47.2M |
| 毛利率 | 23.2% | 20.2% |
| 营业利润率 | -10.5% | — |
| 净利率 | -13.9% | -2.8% |
| 营收同比 | -24.6% | 8.0% |
| 净利润同比 | -15.5% | 29.2% |
| 每股收益（稀释后） | $-3.47 | $-0.83 |
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OCPII
| Q1 26 | — | $1.7B | ||
| Q4 25 | $2.1B | $1.9B | ||
| Q3 25 | $2.7B | $1.8B | ||
| Q2 25 | $2.7B | $1.9B | ||
| Q1 25 | $2.5B | $1.5B | ||
| Q4 24 | $2.8B | $1.8B | ||
| Q3 24 | $3.0B | $1.7B | ||
| Q2 24 | $2.8B | $2.0B |
净利润OCPII
| Q1 26 | — | $-47.2M | ||
| Q4 25 | $-298.0M | $-303.6M | ||
| Q3 25 | $-494.0M | $-15.8M | ||
| Q2 25 | $363.0M | $-79.3M | ||
| Q1 25 | $-93.0M | $-66.8M | ||
| Q4 24 | $-258.0M | $10.6M | ||
| Q3 24 | $321.0M | $27.7M | ||
| Q2 24 | $285.0M | $68.7M |
毛利率OCPII
| Q1 26 | — | 20.2% | ||
| Q4 25 | 23.2% | 20.0% | ||
| Q3 25 | 28.2% | 20.7% | ||
| Q2 25 | 31.2% | 19.4% | ||
| Q1 25 | 28.7% | 16.0% | ||
| Q4 24 | 28.1% | 20.4% | ||
| Q3 24 | 29.8% | 20.6% | ||
| Q2 24 | 31.1% | 21.6% |
营业利润率OCPII
| Q1 26 | — | — | ||
| Q4 25 | -10.5% | -16.7% | ||
| Q3 25 | -12.2% | 1.1% | ||
| Q2 25 | 18.4% | -0.7% | ||
| Q1 25 | 16.1% | -2.4% | ||
| Q4 24 | -8.5% | 3.7% | ||
| Q3 24 | 16.7% | 3.8% | ||
| Q2 24 | 16.4% | 6.1% |
净利率OCPII
| Q1 26 | — | -2.8% | ||
| Q4 25 | -13.9% | -15.8% | ||
| Q3 25 | -18.4% | -0.9% | ||
| Q2 25 | 13.2% | -4.3% | ||
| Q1 25 | -3.7% | -4.3% | ||
| Q4 24 | -9.1% | 0.6% | ||
| Q3 24 | 10.5% | 1.6% | ||
| Q2 24 | 10.2% | 3.5% |
每股收益（稀释后）OCPII
| Q1 26 | — | $-0.83 | ||
| Q4 25 | $-3.47 | $-5.34 | ||
| Q3 25 | $-5.92 | $-0.28 | ||
| Q2 25 | $4.25 | $-1.39 | ||
| Q1 25 | $-1.08 | $-1.17 | ||
| Q4 24 | $-2.92 | $0.18 | ||
| Q3 24 | $3.65 | $0.49 | ||
| Q2 24 | $3.24 | $1.21 |
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 | $282.0M |
| 总债务越低越好 | $4.7B | — |
| 股东权益账面价值 | $3.9B | $750.4M |
| 总资产 | $13.0B | $5.2B |
| 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OCPII
| Q1 26 | — | $282.0M | ||
| Q4 25 | $345.0M | $138.0M | ||
| Q3 25 | $286.0M | $335.5M | ||
| Q2 25 | $230.0M | $324.3M | ||
| Q1 25 | $400.0M | $291.7M | ||
| Q4 24 | $361.0M | $287.8M | ||
| Q3 24 | $499.0M | $291.3M | ||
| Q2 24 | $254.0M | $322.7M |
总债务OCPII
| Q1 26 | — | — | ||
| Q4 25 | $4.7B | $1.5B | ||
| Q3 25 | $4.7B | $1.3B | ||
| Q2 25 | $5.1B | $1.4B | ||
| Q1 25 | $5.0B | $1.6B | ||
| Q4 24 | $5.1B | $1.6B | ||
| Q3 24 | $5.0B | $1.7B | ||
| Q2 24 | $5.0B | $2.1B |
股东权益OCPII
| Q1 26 | — | $750.4M | ||
| Q4 25 | $3.9B | $828.4M | ||
| Q3 25 | $4.4B | $1.1B | ||
| Q2 25 | $5.2B | $1.2B | ||
| Q1 25 | $4.9B | $1.2B | ||
| Q4 24 | $5.1B | $1.3B | ||
| Q3 24 | $5.6B | $1.3B | ||
| Q2 24 | $5.5B | $1.3B |
总资产OCPII
| Q1 26 | — | $5.2B | ||
| Q4 25 | $13.0B | $4.9B | ||
| Q3 25 | $13.5B | $5.3B | ||
| Q2 25 | $14.5B | $5.4B | ||
| Q1 25 | $14.3B | $5.5B | ||
| Q4 24 | $14.1B | $5.5B | ||
| Q3 24 | $15.1B | $5.6B | ||
| Q2 24 | $15.0B | $5.7B |
负债/权益比OCPII
| Q1 26 | — | — | ||
| Q4 25 | 1.22× | 1.82× | ||
| Q3 25 | 1.06× | 1.13× | ||
| Q2 25 | 0.98× | 1.17× | ||
| Q1 25 | 1.03× | 1.32× | ||
| Q4 24 | 1.01× | 1.27× | ||
| Q3 24 | 0.89× | 1.29× | ||
| Q2 24 | 0.92× | 1.56× |
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 | $-342.5M |
| 自由现金流率自由现金流/营收 | 15.5% | -20.6% |
| 资本支出强度资本支出/营收 | 12.0% | — |
| 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 | $168.0M |
8季度趋势，按日历期对齐
经营现金流OCPII
| Q1 26 | — | — | ||
| Q4 25 | $590.0M | $178.7M | ||
| Q3 25 | $918.0M | $158.8M | ||
| Q2 25 | $327.0M | $320.3M | ||
| Q1 25 | $-49.0M | $83.2M | ||
| Q4 24 | $676.0M | $206.3M | ||
| Q3 24 | $699.0M | $21.0M | ||
| Q2 24 | $493.0M | $146.3M |
自由现金流OCPII
| Q1 26 | — | $-342.5M | ||
| Q4 25 | $333.0M | $114.0M | ||
| Q3 25 | $752.0M | $116.7M | ||
| Q2 25 | $129.0M | $279.8M | ||
| Q1 25 | $-252.0M | $47.6M | ||
| Q4 24 | $479.0M | $137.3M | ||
| Q3 24 | $558.0M | $-32.4M | ||
| Q2 24 | $336.0M | $79.1M |
自由现金流率OCPII
| Q1 26 | — | -20.6% | ||
| Q4 25 | 15.5% | 5.9% | ||
| Q3 25 | 28.0% | 6.3% | ||
| Q2 25 | 4.7% | 15.1% | ||
| Q1 25 | -10.0% | 3.1% | ||
| Q4 24 | 16.9% | 7.8% | ||
| Q3 24 | 18.3% | -1.9% | ||
| Q2 24 | 12.0% | 4.0% |
资本支出强度OCPII
| Q1 26 | — | — | ||
| Q4 25 | 12.0% | 3.4% | ||
| Q3 25 | 6.2% | 2.3% | ||
| Q2 25 | 7.2% | 2.2% | ||
| Q1 25 | 8.0% | 2.3% | ||
| Q4 24 | 6.9% | 3.9% | ||
| Q3 24 | 4.6% | 3.1% | ||
| Q2 24 | 5.6% | 3.4% |
现金转化率OCPII
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 0.90× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 19.46× | ||
| Q3 24 | 2.18× | 0.76× | ||
| Q2 24 | 1.73× | 2.13× |
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% |
PII
暂无分部数据
