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欧文斯科宁（OC）与史密斯菲尔德食品（SFD）财务数据对比。点击上方公司名可切换其他公司
史密斯菲尔德食品的季度营收约是欧文斯科宁的1.7倍（$3.8B vs $2.3B），史密斯菲尔德食品净利率更高（6.6% vs 1.7%，领先4.9%），史密斯菲尔德食品同比增速更快（0.8% vs -10.5%），过去两年史密斯菲尔德食品的营收复合增速更高（6.8% vs -9.9%）
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。
史密斯菲尔德食品是全球规模最大的生猪养殖与猪肉加工企业，1936年由卢特父子创立，总部位于美国弗吉尼亚州史密斯菲尔德，现隶属于香港企业。公司在美国自营超500个农场，还与2000余家独立农场合作养殖生猪，业务覆盖墨西哥、波兰、德国等多个海外市场。
OC vs SFD — 直观对比
营收规模更大
SFD
是对方的1.7倍
$2.3B
营收增速更快
SFD
高出11.2%
-10.5%
净利率更高
SFD
高出4.9%
1.7%
两年增速更快
SFD
近两年复合增速
-9.9%
损益表 — Q1 FY2026 vs Q1 FY2027
| 指标 | | |
|---|---|---|
| 营收 | $2.3B | $3.8B |
| 净利润 | $38.0M | $249.0M |
| 毛利率 | 22.5% | 13.4% |
| 营业利润率 | 5.3% | 8.8% |
| 净利率 | 1.7% | 6.6% |
| 营收同比 | -10.5% | 0.8% |
| 净利润同比 | -11.8% | 9.8% |
| 每股收益（稀释后） | $0.47 | — |
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OCSFD
| Q1 26 | $2.3B | $3.8B | ||
| Q4 25 | $2.1B | $4.2B | ||
| Q3 25 | $2.7B | $3.7B | ||
| Q2 25 | $2.7B | $3.8B | ||
| Q1 25 | $2.5B | $3.8B | ||
| Q4 24 | $2.8B | $4.0B | ||
| Q3 24 | $3.0B | $3.3B | ||
| Q2 24 | $2.8B | — |
净利润OCSFD
| Q1 26 | $38.0M | $249.0M | ||
| Q4 25 | $-298.0M | $327.0M | ||
| Q3 25 | $-494.0M | $248.0M | ||
| Q2 25 | $363.0M | $188.0M | ||
| Q1 25 | $-93.0M | $224.0M | ||
| Q4 24 | $-258.0M | $205.0M | ||
| Q3 24 | $321.0M | $291.0M | ||
| Q2 24 | $285.0M | — |
毛利率OCSFD
| Q1 26 | 22.5% | 13.4% | ||
| Q4 25 | 23.2% | 14.2% | ||
| Q3 25 | 28.2% | 12.8% | ||
| Q2 25 | 31.2% | 13.2% | ||
| Q1 25 | 28.7% | 13.5% | ||
| Q4 24 | 28.1% | 13.5% | ||
| Q3 24 | 29.8% | 14.3% | ||
| Q2 24 | 31.1% | — |
营业利润率OCSFD
| Q1 26 | 5.3% | 8.8% | ||
| Q4 25 | -10.5% | 9.5% | ||
| Q3 25 | -12.2% | 8.3% | ||
| Q2 25 | 18.4% | 6.9% | ||
| Q1 25 | 16.1% | 8.5% | ||
| Q4 24 | -8.5% | 8.5% | ||
| Q3 24 | 16.7% | 8.5% | ||
| Q2 24 | 16.4% | — |
净利率OCSFD
| Q1 26 | 1.7% | 6.6% | ||
| Q4 25 | -13.9% | 7.7% | ||
| Q3 25 | -18.4% | 6.6% | ||
| Q2 25 | 13.2% | 5.0% | ||
| Q1 25 | -3.7% | 5.9% | ||
| Q4 24 | -9.1% | 5.2% | ||
| Q3 24 | 10.5% | 8.7% | ||
| Q2 24 | 10.2% | — |
每股收益（稀释后）OCSFD
| Q1 26 | $0.47 | — | ||
| Q4 25 | $-3.47 | $0.83 | ||
| Q3 25 | $-5.92 | $0.63 | ||
| Q2 25 | $4.25 | $0.48 | ||
| Q1 25 | $-1.08 | $0.57 | ||
| Q4 24 | $-2.92 | $0.54 | ||
| Q3 24 | $3.65 | $0.77 | ||
| Q2 24 | $3.24 | — |
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 | $272.0M | $1.4B |
| 总债务越低越好 | $5.1B | — |
| 股东权益账面价值 | $3.7B | $6.9B |
| 总资产 | $13.1B | $12.0B |
| 负债/权益比越低杠杆越低 | 1.38× | — |
8季度趋势，按日历期对齐
现金及短期投资OCSFD
| Q1 26 | $272.0M | $1.4B | ||
| Q4 25 | $345.0M | — | ||
| Q3 25 | $286.0M | — | ||
| Q2 25 | $230.0M | — | ||
| Q1 25 | $400.0M | — | ||
| Q4 24 | $361.0M | — | ||
| Q3 24 | $499.0M | — | ||
| Q2 24 | $254.0M | — |
总债务OCSFD
| Q1 26 | $5.1B | — | ||
| Q4 25 | $4.7B | $2.0B | ||
| Q3 25 | $4.7B | $2.0B | ||
| Q2 25 | $5.1B | $2.0B | ||
| Q1 25 | $5.0B | $2.0B | ||
| Q4 24 | $5.1B | $2.0B | ||
| Q3 24 | $5.0B | — | ||
| Q2 24 | $5.0B | — |
股东权益OCSFD
| Q1 26 | $3.7B | $6.9B | ||
| Q4 25 | $3.9B | $6.8B | ||
| Q3 25 | $4.4B | $6.5B | ||
| Q2 25 | $5.2B | $6.3B | ||
| Q1 25 | $4.9B | $6.2B | ||
| Q4 24 | $5.1B | $5.8B | ||
| Q3 24 | $5.6B | — | ||
| Q2 24 | $5.5B | — |
总资产OCSFD
| Q1 26 | $13.1B | $12.0B | ||
| Q4 25 | $13.0B | $12.2B | ||
| Q3 25 | $13.5B | $11.5B | ||
| Q2 25 | $14.5B | $11.2B | ||
| Q1 25 | $14.3B | $11.1B | ||
| Q4 24 | $14.1B | $11.1B | ||
| Q3 24 | $15.1B | — | ||
| Q2 24 | $15.0B | — |
负债/权益比OCSFD
| Q1 26 | 1.38× | — | ||
| Q4 25 | 1.22× | 0.29× | ||
| Q3 25 | 1.06× | 0.31× | ||
| Q2 25 | 0.98× | 0.32× | ||
| Q1 25 | 1.03× | 0.32× | ||
| Q4 24 | 1.01× | 0.34× | ||
| 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 | — | — |
| 自由现金流经营现金流 - 资本支出 | $-387.0M | — |
| 自由现金流率自由现金流/营收 | -17.1% | — |
| 资本支出强度资本支出/营收 | — | 2.3% |
| 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 | $827.0M | — |
8季度趋势，按日历期对齐
经营现金流OCSFD
| Q1 26 | — | — | ||
| Q4 25 | $590.0M | $938.0M | ||
| Q3 25 | $918.0M | $13.0M | ||
| Q2 25 | $327.0M | $274.0M | ||
| Q1 25 | $-49.0M | $-166.0M | ||
| Q4 24 | $676.0M | — | ||
| Q3 24 | $699.0M | — | ||
| Q2 24 | $493.0M | — |
自由现金流OCSFD
| Q1 26 | $-387.0M | — | ||
| Q4 25 | $333.0M | $842.0M | ||
| Q3 25 | $752.0M | $-75.0M | ||
| Q2 25 | $129.0M | $196.0M | ||
| Q1 25 | $-252.0M | $-245.0M | ||
| Q4 24 | $479.0M | — | ||
| Q3 24 | $558.0M | — | ||
| Q2 24 | $336.0M | — |
自由现金流率OCSFD
| Q1 26 | -17.1% | — | ||
| Q4 25 | 15.5% | 19.9% | ||
| Q3 25 | 28.0% | -2.0% | ||
| Q2 25 | 4.7% | 5.2% | ||
| Q1 25 | -10.0% | -6.5% | ||
| Q4 24 | 16.9% | — | ||
| Q3 24 | 18.3% | — | ||
| Q2 24 | 12.0% | — |
资本支出强度OCSFD
| Q1 26 | — | 2.3% | ||
| Q4 25 | 12.0% | 2.3% | ||
| Q3 25 | 6.2% | 2.3% | ||
| Q2 25 | 7.2% | 2.1% | ||
| Q1 25 | 8.0% | 2.1% | ||
| Q4 24 | 6.9% | 2.1% | ||
| Q3 24 | 4.6% | 2.8% | ||
| Q2 24 | 5.6% | — |
现金转化率OCSFD
| Q1 26 | — | — | ||
| Q4 25 | — | 2.87× | ||
| Q3 25 | — | 0.05× | ||
| Q2 25 | 0.90× | 1.46× | ||
| Q1 25 | — | -0.74× | ||
| 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
暂无分部数据
SFD
| Packaged Meats | $2.1B | 57% |
| Other | $863.0M | 23% |
| Hog Production | $769.0M | 20% |
| inter-segment sales eliminations | $19.0M | 1% |
