vs
OXFORD INDUSTRIES INC（OXM）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OXFORD INDUSTRIES INC的1.5倍（$461.6M vs $307.3M），OXFORD INDUSTRIES INC同比增速更快（-0.2% vs -4.1%），过去两年OXFORD INDUSTRIES INC的营收复合增速更高（-3.0% vs -10.7%）
牛津工业公司是美国一家上市服装企业，主打高端服装及服饰产品，旗下拥有多个知名品牌，包括汤米·巴哈马、莉莉·普利策、强尼·瓦斯和萨瑟恩泰德等。
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。
OXM vs SAM — 直观对比
营收规模更大
SAM
是对方的1.5倍
$307.3M
营收增速更快
OXM
高出3.9%
-4.1%
两年增速更快
OXM
近两年复合增速
-10.7%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $307.3M | $461.6M |
| 净利润 | $-63.7M | — |
| 毛利率 | 60.3% | 46.4% |
| 营业利润率 | -27.7% | 12.4% |
| 净利率 | -20.7% | — |
| 营收同比 | -0.2% | -4.1% |
| 净利润同比 | -1517.6% | — |
| 每股收益（稀释后） | $-4.28 | $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OXMSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $307.3M | $385.7M | ||
| Q3 25 | $403.1M | $537.5M | ||
| Q2 25 | $392.9M | $587.9M | ||
| Q1 25 | — | $453.9M | ||
| Q4 24 | $308.0M | $402.3M | ||
| Q3 24 | $419.9M | $605.5M | ||
| Q2 24 | $398.2M | $579.1M |
净利润OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | $-63.7M | $-22.5M | ||
| Q3 25 | $16.7M | $46.2M | ||
| Q2 25 | $26.2M | $60.4M | ||
| Q1 25 | — | $24.4M | ||
| Q4 24 | $-3.9M | $-38.8M | ||
| Q3 24 | $40.6M | $33.5M | ||
| Q2 24 | $38.4M | $52.3M |
毛利率OXMSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 60.3% | 43.5% | ||
| Q3 25 | 61.4% | 50.8% | ||
| Q2 25 | 64.2% | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | 63.1% | 39.9% | ||
| Q3 24 | 63.1% | 46.3% | ||
| Q2 24 | 64.9% | 46.0% |
营业利润率OXMSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | -27.7% | -8.6% | ||
| Q3 25 | 6.3% | 11.5% | ||
| Q2 25 | 9.2% | 14.0% | ||
| Q1 25 | — | 7.4% | ||
| Q4 24 | -2.0% | -13.9% | ||
| Q3 24 | 12.5% | 7.6% | ||
| Q2 24 | 13.2% | 12.2% |
净利率OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | -20.7% | -5.8% | ||
| Q3 25 | 4.1% | 8.6% | ||
| Q2 25 | 6.7% | 10.3% | ||
| Q1 25 | — | 5.4% | ||
| Q4 24 | -1.3% | -9.6% | ||
| Q3 24 | 9.7% | 5.5% | ||
| Q2 24 | 9.6% | 9.0% |
每股收益（稀释后）OXMSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $-4.28 | $-1.97 | ||
| Q3 25 | $1.12 | $4.25 | ||
| Q2 25 | $1.70 | $5.45 | ||
| Q1 25 | — | $2.16 | ||
| Q4 24 | $-0.25 | $-3.23 | ||
| Q3 24 | $2.57 | $2.86 | ||
| Q2 24 | $2.42 | $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 | $8.0M | $164.1M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $528.0M | $682.6M |
| 总资产 | $1.3B | $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OXMSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $8.0M | $223.4M | ||
| Q3 25 | $6.9M | $250.5M | ||
| Q2 25 | $8.2M | $212.4M | ||
| Q1 25 | — | $152.5M | ||
| Q4 24 | $7.0M | $211.8M | ||
| Q3 24 | $18.4M | $255.6M | ||
| Q2 24 | $7.7M | $219.3M |
股东权益OXMSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $528.0M | $846.3M | ||
| Q3 25 | $597.1M | $911.0M | ||
| Q2 25 | $592.4M | $912.3M | ||
| Q1 25 | — | $897.0M | ||
| Q4 24 | $612.2M | $916.2M | ||
| Q3 24 | $621.6M | $1.0B | ||
| Q2 24 | $592.9M | $1.0B |
总资产OXMSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $1.3B | $1.2B | ||
| Q3 25 | $1.3B | $1.2B | ||
| Q2 25 | $1.3B | $1.3B | ||
| Q1 25 | — | $1.2B | ||
| Q4 24 | $1.2B | $1.3B | ||
| Q3 24 | $1.2B | $1.4B | ||
| Q2 24 | $1.2B | $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 | $-9.1M | — |
| 自由现金流经营现金流 - 资本支出 | $-47.9M | — |
| 自由现金流率自由现金流/营收 | -15.6% | — |
| 资本支出强度资本支出/营收 | 12.6% | — |
| 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 | $-79.9M | — |
8季度趋势，按日历期对齐
经营现金流OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | $-9.1M | $39.9M | ||
| Q3 25 | $83.5M | $101.8M | ||
| Q2 25 | $-3.9M | $126.5M | ||
| Q1 25 | — | $1.9M | ||
| Q4 24 | $-18.2M | $41.9M | ||
| Q3 24 | $88.8M | $115.9M | ||
| Q2 24 | $32.9M | $96.0M |
自由现金流OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | $-47.9M | $22.1M | ||
| Q3 25 | $52.3M | $89.2M | ||
| Q2 25 | $-27.4M | $112.2M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | $-56.9M | $18.4M | ||
| Q3 24 | $47.2M | $99.2M | ||
| Q2 24 | $21.0M | $75.6M |
自由现金流率OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | -15.6% | 5.7% | ||
| Q3 25 | 13.0% | 16.6% | ||
| Q2 25 | -7.0% | 19.1% | ||
| Q1 25 | — | -1.8% | ||
| Q4 24 | -18.5% | 4.6% | ||
| Q3 24 | 11.2% | 16.4% | ||
| Q2 24 | 5.3% | 13.1% |
资本支出强度OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | 12.6% | 4.6% | ||
| Q3 25 | 7.7% | 2.3% | ||
| Q2 25 | 6.0% | 2.4% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | 12.6% | 5.8% | ||
| Q3 24 | 9.9% | 2.8% | ||
| Q2 24 | 3.0% | 3.5% |
现金转化率OXMSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 5.00× | 2.21× | ||
| Q2 25 | -0.15× | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | 2.19× | 3.46× | ||
| Q2 24 | 0.86× | 1.83× |
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
OXM
| Sales Channel Retail | $162.9M | 53% |
| Sales Channel Wholesale | $61.3M | 20% |
| Johnny Was | $45.4M | 15% |
| Sales Channel Food And Beverage | $29.3M | 10% |
| Other Foreign Countries | $9.0M | 3% |
SAM
暂无分部数据
