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欧文斯科宁（OC）与RUSH ENTERPRISES INC \TX\（RUSHA）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RUSH ENTERPRISES INC \TX\的1.3倍（$2.1B vs $1.7B），RUSH ENTERPRISES INC \TX\净利率更高（3.7% vs -13.9%，领先17.6%），RUSH ENTERPRISES INC \TX\同比增速更快（-9.0% vs -24.6%），RUSH ENTERPRISES INC \TX\自由现金流更多（$411.6M vs $333.0M），过去两年欧文斯科宁的营收复合增速更高（-3.5% vs -6.8%）
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。
Rush Enterprises是总部位于美国得克萨斯州新布朗费尔斯的商用车经销商，核心业务是通过旗下Rush Truck Centers销售全新及二手卡车。2019年该公司在全美20个州运营超200家卡车中心，在加拿大设有14个网点，2020年入选财富500强榜单。
OC vs RUSHA — 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
RUSHA
高出15.6%
-24.6%
净利率更高
RUSHA
高出17.6%
-13.9%
自由现金流更多
RUSHA
多$78.6M
$333.0M
两年增速更快
OC
近两年复合增速
-6.8%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $2.1B | $1.7B |
| 净利润 | $-298.0M | $61.7M |
| 毛利率 | 23.2% | 20.4% |
| 营业利润率 | -10.5% | 4.9% |
| 净利率 | -13.9% | 3.7% |
| 营收同比 | -24.6% | -9.0% |
| 净利润同比 | -15.5% | 1.8% |
| 每股收益（稀释后） | $-3.47 | $0.77 |
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OCRUSHA
| Q1 26 | — | $1.7B | ||
| Q4 25 | $2.1B | $1.7B | ||
| Q3 25 | $2.7B | $1.8B | ||
| Q2 25 | $2.7B | $1.8B | ||
| Q1 25 | $2.5B | $1.8B | ||
| Q4 24 | $2.8B | $1.9B | ||
| Q3 24 | $3.0B | $1.8B | ||
| Q2 24 | $2.8B | $1.9B |
净利润OCRUSHA
| Q1 26 | — | $61.7M | ||
| Q4 25 | $-298.0M | $64.3M | ||
| Q3 25 | $-494.0M | $66.7M | ||
| Q2 25 | $363.0M | $72.4M | ||
| Q1 25 | $-93.0M | $60.3M | ||
| Q4 24 | $-258.0M | $74.8M | ||
| Q3 24 | $321.0M | $79.1M | ||
| Q2 24 | $285.0M | $78.7M |
毛利率OCRUSHA
| Q1 26 | — | 20.4% | ||
| Q4 25 | 23.2% | 20.8% | ||
| Q3 25 | 28.2% | 21.0% | ||
| Q2 25 | 31.2% | 20.7% | ||
| Q1 25 | 28.7% | 20.3% | ||
| Q4 24 | 28.1% | 19.3% | ||
| Q3 24 | 29.8% | 21.0% | ||
| Q2 24 | 31.1% | 20.2% |
营业利润率OCRUSHA
| Q1 26 | — | 4.9% | ||
| Q4 25 | -10.5% | 5.5% | ||
| Q3 25 | -12.2% | 5.6% | ||
| Q2 25 | 18.4% | 6.0% | ||
| Q1 25 | 16.1% | 5.2% | ||
| Q4 24 | -8.5% | 5.8% | ||
| Q3 24 | 16.7% | 6.7% | ||
| Q2 24 | 16.4% | 6.4% |
净利率OCRUSHA
| Q1 26 | — | 3.7% | ||
| Q4 25 | -13.9% | 3.8% | ||
| Q3 25 | -18.4% | 3.7% | ||
| Q2 25 | 13.2% | 3.9% | ||
| Q1 25 | -3.7% | 3.4% | ||
| Q4 24 | -9.1% | 3.9% | ||
| Q3 24 | 10.5% | 4.4% | ||
| Q2 24 | 10.2% | 4.1% |
每股收益（稀释后）OCRUSHA
| Q1 26 | — | $0.77 | ||
| Q4 25 | $-3.47 | $0.81 | ||
| Q3 25 | $-5.92 | $0.83 | ||
| Q2 25 | $4.25 | $0.90 | ||
| Q1 25 | $-1.08 | $0.73 | ||
| Q4 24 | $-2.92 | $-95.13 | ||
| Q3 24 | $3.65 | $0.97 | ||
| Q2 24 | $3.24 | $97.00 |
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 | $345.0M | — |
| 总债务越低越好 | $4.7B | $277.8M |
| 股东权益账面价值 | $3.9B | $2.3B |
| 总资产 | $13.0B | $4.5B |
| 负债/权益比越低杠杆越低 | 1.22× | 0.12× |
8季度趋势，按日历期对齐
现金及短期投资OCRUSHA
| Q1 26 | — | — | ||
| Q4 25 | $345.0M | $212.6M | ||
| Q3 25 | $286.0M | $242.0M | ||
| Q2 25 | $230.0M | $211.1M | ||
| Q1 25 | $400.0M | $228.7M | ||
| Q4 24 | $361.0M | $228.1M | ||
| Q3 24 | $499.0M | $185.1M | ||
| Q2 24 | $254.0M | $167.3M |
总债务OCRUSHA
| Q1 26 | — | $277.8M | ||
| Q4 25 | $4.7B | $274.8M | ||
| Q3 25 | $4.7B | — | ||
| Q2 25 | $5.1B | — | ||
| Q1 25 | $5.0B | — | ||
| Q4 24 | $5.1B | $408.4M | ||
| Q3 24 | $5.0B | — | ||
| Q2 24 | $5.0B | — |
股东权益OCRUSHA
| Q1 26 | — | $2.3B | ||
| Q4 25 | $3.9B | $2.2B | ||
| Q3 25 | $4.4B | $2.2B | ||
| Q2 25 | $5.2B | $2.2B | ||
| Q1 25 | $4.9B | $2.2B | ||
| Q4 24 | $5.1B | $2.1B | ||
| Q3 24 | $5.6B | $2.1B | ||
| Q2 24 | $5.5B | $2.0B |
总资产OCRUSHA
| Q1 26 | — | $4.5B | ||
| Q4 25 | $13.0B | $4.4B | ||
| Q3 25 | $13.5B | $4.6B | ||
| Q2 25 | $14.5B | $4.7B | ||
| Q1 25 | $14.3B | $4.7B | ||
| Q4 24 | $14.1B | $4.6B | ||
| Q3 24 | $15.1B | $4.6B | ||
| Q2 24 | $15.0B | $4.5B |
负债/权益比OCRUSHA
| Q1 26 | — | 0.12× | ||
| Q4 25 | 1.22× | 0.12× | ||
| Q3 25 | 1.06× | — | ||
| Q2 25 | 0.98× | — | ||
| Q1 25 | 1.03× | — | ||
| Q4 24 | 1.01× | 0.19× | ||
| Q3 24 | 0.89× | — | ||
| Q2 24 | 0.92× | — |
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 | $411.6M |
| 自由现金流率自由现金流/营收 | 15.5% | 24.4% |
| 资本支出强度资本支出/营收 | 12.0% | 2.0% |
| 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 | $828.4M |
8季度趋势，按日历期对齐
经营现金流OCRUSHA
| Q1 26 | — | — | ||
| Q4 25 | $590.0M | $112.9M | ||
| Q3 25 | $918.0M | $367.8M | ||
| Q2 25 | $327.0M | $227.6M | ||
| Q1 25 | $-49.0M | $153.5M | ||
| Q4 24 | $676.0M | $392.3M | ||
| Q3 24 | $699.0M | $111.7M | ||
| Q2 24 | $493.0M | $270.6M |
自由现金流OCRUSHA
| Q1 26 | — | $411.6M | ||
| Q4 25 | $333.0M | $31.9M | ||
| Q3 25 | $752.0M | $271.2M | ||
| Q2 25 | $129.0M | $113.8M | ||
| Q1 25 | $-252.0M | $45.1M | ||
| Q4 24 | $479.0M | $263.5M | ||
| Q3 24 | $558.0M | $-20.0M | ||
| Q2 24 | $336.0M | $177.2M |
自由现金流率OCRUSHA
| Q1 26 | — | 24.4% | ||
| Q4 25 | 15.5% | 1.9% | ||
| Q3 25 | 28.0% | 15.2% | ||
| Q2 25 | 4.7% | 6.2% | ||
| Q1 25 | -10.0% | 2.6% | ||
| Q4 24 | 16.9% | 13.7% | ||
| Q3 24 | 18.3% | -1.1% | ||
| Q2 24 | 12.0% | 9.1% |
资本支出强度OCRUSHA
| Q1 26 | — | 2.0% | ||
| Q4 25 | 12.0% | 4.8% | ||
| Q3 25 | 6.2% | 5.4% | ||
| Q2 25 | 7.2% | 6.2% | ||
| Q1 25 | 8.0% | 6.2% | ||
| Q4 24 | 6.9% | 6.7% | ||
| Q3 24 | 4.6% | 7.3% | ||
| Q2 24 | 5.6% | 4.8% |
现金转化率OCRUSHA
| Q1 26 | — | — | ||
| Q4 25 | — | 1.75× | ||
| Q3 25 | — | 5.51× | ||
| Q2 25 | 0.90× | 3.14× | ||
| Q1 25 | — | 2.55× | ||
| Q4 24 | — | 5.25× | ||
| Q3 24 | 2.18× | 1.41× | ||
| Q2 24 | 1.73× | 3.44× |
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% |
RUSHA
| New and used commercial vehicle sales | $955.1M | 57% |
| Aftermarket products and services sales | $627.2M | 37% |
| Lease and rental sales | $92.3M | 5% |
| Finance and insurance | $5.6M | 0% |
