vs
Orion S.A.（OEC）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是Orion S.A.的1.0倍（$461.6M vs $459.5M），Orion S.A.同比增速更快（-3.8% vs -4.1%），过去两年Orion S.A.的营收复合增速更高（-1.9% vs -10.7%）
奥里昂集团成立于1917年，总部位于芬兰埃斯波，是一家全球化运营的芬兰企业。公司面向全球市场研发、生产并销售人用与兽用药品以及药用活性成分，旗下所有生产基地及大部分研发部门均设于芬兰境内。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
OEC vs SAM — 直观对比
营收规模更大
SAM
是对方的1.0倍
$459.5M
营收增速更快
OEC
高出0.3%
-4.1%
两年增速更快
OEC
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $459.5M | $461.6M |
| 净利润 | $-9.9M | — |
| 毛利率 | 17.2% | 46.4% |
| 营业利润率 | 2.5% | 12.4% |
| 净利率 | -2.2% | — |
| 营收同比 | -3.8% | -4.1% |
| 净利润同比 | -208.8% | — |
| 每股收益（稀释后） | $-0.18 | $2.16 |
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OECSAM
| Q1 26 | $459.5M | $461.6M | ||
| Q4 25 | $411.7M | $385.7M | ||
| Q3 25 | $450.9M | $537.5M | ||
| Q2 25 | $466.4M | $587.9M | ||
| Q1 25 | $477.7M | $453.9M | ||
| Q4 24 | $434.2M | $402.3M | ||
| Q3 24 | $463.4M | $605.5M | ||
| Q2 24 | $477.0M | $579.1M |
净利润OECSAM
| Q1 26 | $-9.9M | — | ||
| Q4 25 | — | $-22.5M | ||
| Q3 25 | $-67.1M | $46.2M | ||
| Q2 25 | $9.0M | $60.4M | ||
| Q1 25 | $9.1M | $24.4M | ||
| Q4 24 | — | $-38.8M | ||
| Q3 24 | $-20.2M | $33.5M | ||
| Q2 24 | $20.5M | $52.3M |
毛利率OECSAM
| Q1 26 | 17.2% | 46.4% | ||
| Q4 25 | 18.9% | 43.5% | ||
| Q3 25 | 19.0% | 50.8% | ||
| Q2 25 | 21.1% | 49.8% | ||
| Q1 25 | 20.5% | 48.3% | ||
| Q4 24 | 20.6% | 39.9% | ||
| Q3 24 | 23.2% | 46.3% | ||
| Q2 24 | 23.0% | 46.0% |
营业利润率OECSAM
| Q1 26 | 2.5% | 12.4% | ||
| Q4 25 | 4.3% | -8.6% | ||
| Q3 25 | -11.9% | 11.5% | ||
| Q2 25 | 6.9% | 14.0% | ||
| Q1 25 | 6.5% | 7.4% | ||
| Q4 24 | 5.4% | -13.9% | ||
| Q3 24 | -3.3% | 7.6% | ||
| Q2 24 | 8.7% | 12.2% |
净利率OECSAM
| Q1 26 | -2.2% | — | ||
| Q4 25 | — | -5.8% | ||
| Q3 25 | -14.9% | 8.6% | ||
| Q2 25 | 1.9% | 10.3% | ||
| Q1 25 | 1.9% | 5.4% | ||
| Q4 24 | — | -9.6% | ||
| Q3 24 | -4.4% | 5.5% | ||
| Q2 24 | 4.3% | 9.0% |
每股收益（稀释后）OECSAM
| Q1 26 | $-0.18 | $2.16 | ||
| Q4 25 | $-0.36 | $-1.97 | ||
| Q3 25 | $-1.20 | $4.25 | ||
| Q2 25 | $0.16 | $5.45 | ||
| Q1 25 | $0.16 | $2.16 | ||
| Q4 24 | $0.31 | $-3.23 | ||
| Q3 24 | $-0.35 | $2.86 | ||
| Q2 24 | $0.35 | $4.39 |
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 | $50.5M | $164.1M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $379.5M | $682.6M |
| 总资产 | $1.9B | $1.2B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资OECSAM
| Q1 26 | $50.5M | $164.1M | ||
| Q4 25 | $60.7M | $223.4M | ||
| Q3 25 | $51.3M | $250.5M | ||
| Q2 25 | $42.6M | $212.4M | ||
| Q1 25 | $37.5M | $152.5M | ||
| Q4 24 | $44.2M | $211.8M | ||
| Q3 24 | $53.2M | $255.6M | ||
| Q2 24 | $34.2M | $219.3M |
股东权益OECSAM
| Q1 26 | $379.5M | $682.6M | ||
| Q4 25 | $384.6M | $846.3M | ||
| Q3 25 | $401.8M | $911.0M | ||
| Q2 25 | $466.5M | $912.3M | ||
| Q1 25 | $466.1M | $897.0M | ||
| Q4 24 | $474.9M | $916.2M | ||
| Q3 24 | $476.3M | $1.0B | ||
| Q2 24 | $503.9M | $1.0B |
总资产OECSAM
| Q1 26 | $1.9B | $1.2B | ||
| Q4 25 | $1.9B | $1.2B | ||
| Q3 25 | $2.0B | $1.2B | ||
| Q2 25 | $2.0B | $1.3B | ||
| Q1 25 | $2.0B | $1.2B | ||
| Q4 24 | $1.9B | $1.3B | ||
| Q3 24 | $2.0B | $1.4B | ||
| Q2 24 | $1.9B | $1.4B |
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 | $-12.4M | — |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 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 | — | — |
8季度趋势，按日历期对齐
经营现金流OECSAM
| Q1 26 | $-12.4M | — | ||
| Q4 25 | $92.9M | $39.9M | ||
| Q3 25 | $68.8M | $101.8M | ||
| Q2 25 | $53.7M | $126.5M | ||
| Q1 25 | $400.0K | $1.9M | ||
| Q4 24 | $94.5M | $41.9M | ||
| Q3 24 | $-30.9M | $115.9M | ||
| Q2 24 | $29.3M | $96.0M |
自由现金流OECSAM
| Q1 26 | — | — | ||
| Q4 25 | $44.2M | $22.1M | ||
| Q3 25 | $27.9M | $89.2M | ||
| Q2 25 | $11.5M | $112.2M | ||
| Q1 25 | $-28.8M | $-8.0M | ||
| Q4 24 | $23.5M | $18.4M | ||
| Q3 24 | $-78.8M | $99.2M | ||
| Q2 24 | $-25.4M | $75.6M |
自由现金流率OECSAM
| Q1 26 | — | — | ||
| Q4 25 | 10.7% | 5.7% | ||
| Q3 25 | 6.2% | 16.6% | ||
| Q2 25 | 2.5% | 19.1% | ||
| Q1 25 | -6.0% | -1.8% | ||
| Q4 24 | 5.4% | 4.6% | ||
| Q3 24 | -17.0% | 16.4% | ||
| Q2 24 | -5.3% | 13.1% |
资本支出强度OECSAM
| Q1 26 | — | — | ||
| Q4 25 | 11.8% | 4.6% | ||
| Q3 25 | 9.1% | 2.3% | ||
| Q2 25 | 9.0% | 2.4% | ||
| Q1 25 | 6.1% | 2.2% | ||
| Q4 24 | 16.4% | 5.8% | ||
| Q3 24 | 10.3% | 2.8% | ||
| Q2 24 | 11.5% | 3.5% |
现金转化率OECSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | 5.97× | 2.09× | ||
| Q1 25 | 0.04× | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | 1.43× | 1.83× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
