vs
OCTAVE SPECIALTY GROUP INC（OSG）与null（SWIM）财务数据对比。点击上方公司名可切换其他公司
null的季度营收约是OCTAVE SPECIALTY GROUP INC的1.8倍（$117.3M vs $66.9M），null净利率更高（-7.3% vs -73.8%，领先66.5%），null同比增速更快（5.3% vs 2.6%），过去两年OCTAVE SPECIALTY GROUP INC的营收复合增速更高（16.2% vs -14.4%）
奥克塔夫专业集团是一家专业保险控股企业，主营定制化财产与意外伤害保险产品，核心业务聚焦超额剩余保险领域，为北美地区的商业及个人客户提供定制化风险保障解决方案。
该企业是一家源自美国的跨国律师事务所，1934年创立于加利福尼亚州洛杉矶，在诉讼业务、公司法务以及监管合规法律领域拥有深厚的行业积累与知名度，是全球颇具影响力的综合性律所之一。
OSG vs SWIM — 直观对比
营收规模更大
SWIM
是对方的1.8倍
$66.9M
营收增速更快
SWIM
高出2.7%
2.6%
净利率更高
SWIM
高出66.5%
-73.8%
两年增速更快
OSG
近两年复合增速
-14.4%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $66.9M | $117.3M |
| 净利润 | $-29.7M | $-8.5M |
| 毛利率 | — | 31.7% |
| 营业利润率 | -76.7% | — |
| 净利率 | -73.8% | -7.3% |
| 营收同比 | 2.6% | 5.3% |
| 净利润同比 | -41.7% | -43.1% |
| 每股收益（稀释后） | $-0.82 | $-0.07 |
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OSGSWIM
| Q1 26 | — | $117.3M | ||
| Q4 25 | $66.9M | $100.0M | ||
| Q3 25 | $66.6M | $161.9M | ||
| Q2 25 | $55.0M | $172.6M | ||
| Q1 25 | $62.8M | $111.4M | ||
| Q4 24 | $65.2M | $87.3M | ||
| Q3 24 | $70.0M | $150.5M | ||
| Q2 24 | $51.0M | $160.1M |
净利润OSGSWIM
| Q1 26 | — | $-8.5M | ||
| Q4 25 | $-29.7M | $-7.0M | ||
| Q3 25 | $-112.6M | $8.1M | ||
| Q2 25 | $-72.7M | $16.0M | ||
| Q1 25 | $-44.7M | $-6.0M | ||
| Q4 24 | $-20.9M | $-29.2M | ||
| Q3 24 | $-27.5M | $5.9M | ||
| Q2 24 | $-750.0K | $13.3M |
毛利率OSGSWIM
| Q1 26 | — | 31.7% | ||
| Q4 25 | — | 28.0% | ||
| Q3 25 | — | 35.4% | ||
| Q2 25 | — | 37.1% | ||
| Q1 25 | — | 29.5% | ||
| Q4 24 | — | 24.6% | ||
| Q3 24 | — | 32.4% | ||
| Q2 24 | — | 33.1% |
营业利润率OSGSWIM
| Q1 26 | — | — | ||
| Q4 25 | -76.7% | -10.7% | ||
| Q3 25 | -48.2% | 13.3% | ||
| Q2 25 | -41.8% | 14.3% | ||
| Q1 25 | -24.1% | -4.4% | ||
| Q4 24 | -55.5% | -14.9% | ||
| Q3 24 | -29.7% | 8.9% | ||
| Q2 24 | -28.9% | 12.5% |
净利率OSGSWIM
| Q1 26 | — | -7.3% | ||
| Q4 25 | -73.8% | -7.0% | ||
| Q3 25 | -169.1% | 5.0% | ||
| Q2 25 | -132.3% | 9.3% | ||
| Q1 25 | -71.3% | -5.4% | ||
| Q4 24 | -55.1% | -33.4% | ||
| Q3 24 | -39.3% | 3.9% | ||
| Q2 24 | -1.5% | 8.3% |
每股收益（稀释后）OSGSWIM
| Q1 26 | — | $-0.07 | ||
| Q4 25 | $-0.82 | $-0.06 | ||
| Q3 25 | $-2.35 | $0.07 | ||
| Q2 25 | $-1.54 | $0.13 | ||
| Q1 25 | $-1.22 | $-0.05 | ||
| Q4 24 | $-11.75 | $-0.24 | ||
| Q3 24 | $-0.63 | $0.05 | ||
| Q2 24 | $-0.02 | $0.11 |
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 | $146.4M | — |
| 总债务越低越好 | $117.6M | $3.3M |
| 股东权益账面价值 | $715.8M | $396.7M |
| 总资产 | $2.2B | $856.4M |
| 负债/权益比越低杠杆越低 | 0.16× | 0.01× |
8季度趋势，按日历期对齐
现金及短期投资OSGSWIM
| Q1 26 | — | — | ||
| Q4 25 | $146.4M | — | ||
| Q3 25 | $27.5M | — | ||
| Q2 25 | $22.5M | — | ||
| Q1 25 | $34.1M | — | ||
| Q4 24 | $157.2M | — | ||
| Q3 24 | $40.8M | — | ||
| Q2 24 | $14.6M | — |
总债务OSGSWIM
| Q1 26 | — | $3.3M | ||
| Q4 25 | $117.6M | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | $0 | $281.5M | ||
| Q3 24 | $518.0M | $282.8M | ||
| Q2 24 | $515.0M | $282.4M |
股东权益OSGSWIM
| Q1 26 | — | $396.7M | ||
| Q4 25 | $715.8M | $405.9M | ||
| Q3 25 | $843.4M | $408.4M | ||
| Q2 25 | $859.8M | $398.4M | ||
| Q1 25 | $852.2M | $381.1M | ||
| Q4 24 | $798.4M | $387.2M | ||
| Q3 24 | $1.5B | $416.6M | ||
| Q2 24 | $1.4B | $408.1M |
总资产OSGSWIM
| Q1 26 | — | $856.4M | ||
| Q4 25 | $2.2B | $823.2M | ||
| Q3 25 | $2.1B | $844.4M | ||
| Q2 25 | $8.5B | $822.1M | ||
| Q1 25 | $8.3B | $824.6M | ||
| Q4 24 | $8.1B | $794.2M | ||
| Q3 24 | $9.3B | $853.4M | ||
| Q2 24 | $8.2B | $830.0M |
负债/权益比OSGSWIM
| Q1 26 | — | 0.01× | ||
| Q4 25 | 0.16× | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | 0.00× | 0.73× | ||
| Q3 24 | 0.35× | 0.68× | ||
| Q2 24 | 0.38× | 0.69× |
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 | $-52.3M | $-47.7M |
| 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OSGSWIM
| Q1 26 | — | $-47.7M | ||
| Q4 25 | $-52.3M | $23.3M | ||
| Q3 25 | $-41.2M | $51.0M | ||
| Q2 25 | $2.1M | $36.0M | ||
| Q1 25 | $-12.6M | $-46.9M | ||
| Q4 24 | $762.0K | $6.2M | ||
| Q3 24 | $48.9M | $37.2M | ||
| Q2 24 | $20.4M | $52.4M |
自由现金流OSGSWIM
| Q1 26 | — | — | ||
| Q4 25 | — | $14.1M | ||
| Q3 25 | — | $45.2M | ||
| Q2 25 | — | $29.1M | ||
| Q1 25 | — | $-50.3M | ||
| Q4 24 | — | $-98.0K | ||
| Q3 24 | — | $33.2M | ||
| Q2 24 | — | $47.9M |
自由现金流率OSGSWIM
| Q1 26 | — | — | ||
| Q4 25 | — | 14.1% | ||
| Q3 25 | — | 27.9% | ||
| Q2 25 | — | 16.8% | ||
| Q1 25 | — | -45.2% | ||
| Q4 24 | — | -0.1% | ||
| Q3 24 | — | 22.1% | ||
| Q2 24 | — | 29.9% |
资本支出强度OSGSWIM
| Q1 26 | — | — | ||
| Q4 25 | — | 9.2% | ||
| Q3 25 | — | 3.6% | ||
| Q2 25 | — | 4.0% | ||
| Q1 25 | — | 3.1% | ||
| Q4 24 | — | 7.2% | ||
| Q3 24 | — | 2.7% | ||
| Q2 24 | — | 2.8% |
现金转化率OSGSWIM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 6.29× | ||
| Q2 25 | — | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | — | 3.95× |
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
OSG
| Other | $28.7M | 43% |
| Specialty Property Casualty Program | $23.1M | 34% |
| Accident Health | $9.6M | 14% |
| Specialty Automobile | $3.1M | 5% |
| Niche Specialty Risks | $2.4M | 4% |
SWIM
暂无分部数据
