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OSI SYSTEMS INC（OSIS）与VIAVI SOLUTIONS INC.（VIAV）财务数据对比。点击上方公司名可切换其他公司
OSI SYSTEMS INC的季度营收约是VIAVI SOLUTIONS INC.的1.3倍（$464.1M vs $369.3M），OSI SYSTEMS INC净利率更高（8.3% vs -13.0%，领先21.4%），VIAVI SOLUTIONS INC.同比增速更快（36.4% vs 10.5%），OSI SYSTEMS INC自由现金流更多（$55.5M vs $36.9M），过去两年VIAVI SOLUTIONS INC.的营收复合增速更高（22.5% vs 7.0%）
OSI系统公司是总部位于美国加利福尼亚州的企业，主营安全检测系统、医疗设备及光电器件三大业务板块，产品涵盖机场安检X光机、金属探测器、医疗监护与麻醉系统等，旗下拥有Spacelabs Healthcare、Rapiscan Systems、OSI Optoelectronics等子公司，全球员工规模约3180人。
VIAVI Solutions前身为JDS Uniphase（JDSU）的一部分，是总部位于美国亚利桑那州钱德勒的网络测试、测量与保障技术企业，主营网络测试和监控设备，同时研发的光学技术可应用于材料质量管控、货币防伪、3D动作传感等多个领域，微软Kinect体感游戏控制器的相关技术也来自该公司。
OSIS vs VIAV — 直观对比
损益表 — Q2 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $464.1M | $369.3M |
| 净利润 | $38.7M | $-48.1M |
| 毛利率 | 32.7% | 57.0% |
| 营业利润率 | 12.7% | 3.1% |
| 净利率 | 8.3% | -13.0% |
| 营收同比 | 10.5% | 36.4% |
| 净利润同比 | 2.3% | -628.6% |
| 每股收益（稀释后） | $2.22 | $-0.21 |
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
| Q4 25 | $464.1M | $369.3M | ||
| Q3 25 | $384.6M | $299.1M | ||
| Q2 25 | $505.0M | $290.5M | ||
| Q1 25 | $444.4M | $284.8M | ||
| Q4 24 | $419.8M | $270.8M | ||
| Q3 24 | $344.0M | $238.2M | ||
| Q2 24 | $480.9M | $252.0M | ||
| Q1 24 | $405.4M | $246.0M |
| Q4 25 | $38.7M | $-48.1M | ||
| Q3 25 | $20.6M | $-21.4M | ||
| Q2 25 | $52.7M | $8.0M | ||
| Q1 25 | $41.1M | $19.5M | ||
| Q4 24 | $37.8M | $9.1M | ||
| Q3 24 | $17.9M | $-1.8M | ||
| Q2 24 | $44.7M | $-21.7M | ||
| Q1 24 | $34.0M | $-24.6M |
| Q4 25 | 32.7% | 57.0% | ||
| Q3 25 | 32.0% | 56.5% | ||
| Q2 25 | 33.3% | 56.3% | ||
| Q1 25 | 33.8% | 56.4% | ||
| Q4 24 | 35.1% | 59.4% | ||
| Q3 24 | 35.3% | 57.1% | ||
| Q2 24 | 32.1% | 57.8% | ||
| Q1 24 | 33.6% | 56.1% |
| Q4 25 | 12.7% | 3.1% | ||
| Q3 25 | 8.6% | 2.5% | ||
| Q2 25 | 14.5% | 5.3% | ||
| Q1 25 | 12.7% | 3.0% | ||
| Q4 24 | 13.8% | 8.2% | ||
| Q3 24 | 8.8% | 4.8% | ||
| Q2 24 | 13.1% | -2.3% | ||
| Q1 24 | 12.7% | -4.8% |
| Q4 25 | 8.3% | -13.0% | ||
| Q3 25 | 5.3% | -7.2% | ||
| Q2 25 | 10.4% | 2.8% | ||
| Q1 25 | 9.3% | 6.8% | ||
| Q4 24 | 9.0% | 3.4% | ||
| Q3 24 | 5.2% | -0.8% | ||
| Q2 24 | 9.3% | -8.6% | ||
| Q1 24 | 8.4% | -10.0% |
| Q4 25 | $2.22 | $-0.21 | ||
| Q3 25 | $1.18 | $-0.10 | ||
| Q2 25 | $3.04 | $0.03 | ||
| Q1 25 | $2.40 | $0.09 | ||
| Q4 24 | $2.22 | $0.04 | ||
| Q3 24 | $1.05 | $-0.01 | ||
| Q2 24 | $2.57 | $-0.10 | ||
| Q1 24 | $1.95 | $-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 | $336.7M | $767.4M |
| 总债务越低越好 | $1.0B | $1.2B |
| 股东权益账面价值 | $845.5M | $834.3M |
| 总资产 | $2.5B | $2.8B |
| 负债/权益比越低杠杆越低 | 1.19× | 1.46× |
8季度趋势，按日历期对齐
| Q4 25 | $336.7M | $767.4M | ||
| Q3 25 | $124.4M | $545.6M | ||
| Q2 25 | $106.4M | $425.3M | ||
| Q1 25 | $95.8M | $396.8M | ||
| Q4 24 | $101.6M | $509.4M | ||
| Q3 24 | $85.1M | $493.1M | ||
| Q2 24 | $95.4M | $491.2M | ||
| Q1 24 | $101.4M | $482.6M |
| Q4 25 | $1.0B | $1.2B | ||
| Q3 25 | $442.2M | $640.5M | ||
| Q2 25 | $471.6M | $396.3M | ||
| Q1 25 | $473.2M | $396.1M | ||
| Q4 24 | $474.8M | $639.3M | ||
| Q3 24 | $476.3M | $637.6M | ||
| Q2 24 | $137.6M | $636.0M | ||
| Q1 24 | — | $634.4M |
| Q4 25 | $845.5M | $834.3M | ||
| Q3 25 | $946.0M | $723.9M | ||
| Q2 25 | $951.1M | $780.2M | ||
| Q1 25 | $879.3M | $728.8M | ||
| Q4 24 | $825.8M | $682.8M | ||
| Q3 24 | $786.5M | $702.1M | ||
| Q2 24 | $863.5M | $681.6M | ||
| Q1 24 | $813.4M | $705.1M |
| Q4 25 | $2.5B | $2.8B | ||
| Q3 25 | $2.3B | $2.1B | ||
| Q2 25 | $2.2B | $2.0B | ||
| Q1 25 | $2.1B | $1.9B | ||
| Q4 24 | $2.1B | $1.7B | ||
| Q3 24 | $2.1B | $1.7B | ||
| Q2 24 | $1.9B | $1.7B | ||
| Q1 24 | $1.8B | $1.7B |
| Q4 25 | 1.19× | 1.46× | ||
| Q3 25 | 0.47× | 0.88× | ||
| Q2 25 | 0.50× | 0.51× | ||
| Q1 25 | 0.54× | 0.54× | ||
| Q4 24 | 0.57× | 0.94× | ||
| Q3 24 | 0.61× | 0.91× | ||
| Q2 24 | 0.16× | 0.93× | ||
| Q1 24 | — | 0.90× |
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 | $62.2M | $42.5M |
| 自由现金流经营现金流 - 资本支出 | $55.5M | $36.9M |
| 自由现金流率自由现金流/营收 | 12.0% | 10.0% |
| 资本支出强度资本支出/营收 | 1.4% | 1.5% |
| 现金转化率经营现金流/净利润 | 1.61× | — |
| 过去12个月自由现金流最近4个季度 | $137.2M | $78.7M |
8季度趋势，按日历期对齐
| Q4 25 | $62.2M | $42.5M | ||
| Q3 25 | $17.1M | $31.0M | ||
| Q2 25 | $562.0K | $23.8M | ||
| Q1 25 | $81.6M | $7.8M | ||
| Q4 24 | $52.5M | $44.7M | ||
| Q3 24 | $-37.2M | $13.5M | ||
| Q2 24 | $-29.0M | $26.2M | ||
| Q1 24 | $-52.1M | $19.5M |
| Q4 25 | $55.5M | $36.9M | ||
| Q3 25 | $10.1M | $22.5M | ||
| Q2 25 | $-5.6M | $18.3M | ||
| Q1 25 | $77.1M | $1.0M | ||
| Q4 24 | $47.1M | $36.5M | ||
| Q3 24 | $-44.9M | $6.2M | ||
| Q2 24 | $-37.5M | $22.4M | ||
| Q1 24 | $-57.0M | $16.3M |
| Q4 25 | 12.0% | 10.0% | ||
| Q3 25 | 2.6% | 7.5% | ||
| Q2 25 | -1.1% | 6.3% | ||
| Q1 25 | 17.4% | 0.4% | ||
| Q4 24 | 11.2% | 13.5% | ||
| Q3 24 | -13.0% | 2.6% | ||
| Q2 24 | -7.8% | 8.9% | ||
| Q1 24 | -14.1% | 6.6% |
| Q4 25 | 1.4% | 1.5% | ||
| Q3 25 | 1.8% | 2.8% | ||
| Q2 25 | 1.2% | 1.9% | ||
| Q1 25 | 1.0% | 2.4% | ||
| Q4 24 | 1.3% | 3.0% | ||
| Q3 24 | 2.2% | 3.1% | ||
| Q2 24 | 1.8% | 1.5% | ||
| Q1 24 | 1.2% | 1.3% |
| Q4 25 | 1.61× | — | ||
| Q3 25 | 0.83× | — | ||
| Q2 25 | 0.01× | 2.98× | ||
| Q1 25 | 1.98× | 0.40× | ||
| Q4 24 | 1.39× | 4.91× | ||
| Q3 24 | -2.07× | — | ||
| Q2 24 | -0.65× | — | ||
| Q1 24 | -1.53× | — |
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
OSIS
| Security Division | $334.7M | 72% |
| Optoelectronics And Manufacturing Division | $92.8M | 20% |
| Healthcare Division | $36.5M | 8% |
VIAV
| Products | $317.3M | 86% |
| Services | $52.0M | 14% |
