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Penguin Solutions, Inc.（PENG）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Penguin Solutions, Inc.的1.3倍（$461.6M vs $343.1M），Penguin Solutions, Inc.同比增速更快（0.6% vs -4.1%），过去两年Penguin Solutions, Inc.的营收复合增速更高（11.8% vs -10.7%）
企鹅解决方案公司旗下的兰波集团以拉姆齐解决方案品牌开展业务，是一家美国企业，业务涵盖个人理财、领导力发展、人际关系管理与职业发展相关产品与服务。该公司由戴夫·拉姆齐与妻子莎伦于1991年创立，总部位于田纳西州富兰克林。
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。
PENG vs SAM — 直观对比
营收规模更大
SAM
是对方的1.3倍
$343.1M
营收增速更快
PENG
高出4.7%
-4.1%
两年增速更快
PENG
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $343.1M | $461.6M |
| 净利润 | $5.3M | — |
| 毛利率 | 28.0% | 46.4% |
| 营业利润率 | 5.7% | 12.4% |
| 净利率 | 1.5% | — |
| 营收同比 | 0.6% | -4.1% |
| 净利润同比 | 1.0% | — |
| 每股收益（稀释后） | $0.04 | $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PENGSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $343.1M | $385.7M | ||
| Q3 25 | $337.9M | $537.5M | ||
| Q2 25 | $324.3M | $587.9M | ||
| Q1 25 | $365.5M | $453.9M | ||
| Q4 24 | $341.1M | $402.3M | ||
| Q3 24 | $284.8M | $605.5M | ||
| Q2 24 | $300.6M | $579.1M |
净利润PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | $5.3M | $-22.5M | ||
| Q3 25 | $9.4M | $46.2M | ||
| Q2 25 | $2.7M | $60.4M | ||
| Q1 25 | $8.1M | $24.4M | ||
| Q4 24 | $5.2M | $-38.8M | ||
| Q3 24 | — | $33.5M | ||
| Q2 24 | $5.6M | $52.3M |
毛利率PENGSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 28.0% | 43.5% | ||
| Q3 25 | 28.6% | 50.8% | ||
| Q2 25 | 29.3% | 49.8% | ||
| Q1 25 | 28.6% | 48.3% | ||
| Q4 24 | 28.7% | 39.9% | ||
| Q3 24 | 28.8% | 46.3% | ||
| Q2 24 | 29.6% | 46.0% |
营业利润率PENGSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 5.7% | -8.6% | ||
| Q3 25 | 3.7% | 11.5% | ||
| Q2 25 | 3.0% | 14.0% | ||
| Q1 25 | 5.1% | 7.4% | ||
| Q4 24 | 5.1% | -13.9% | ||
| Q3 24 | -1.2% | 7.6% | ||
| Q2 24 | 3.8% | 12.2% |
净利率PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.5% | -5.8% | ||
| Q3 25 | 2.8% | 8.6% | ||
| Q2 25 | 0.8% | 10.3% | ||
| Q1 25 | 2.2% | 5.4% | ||
| Q4 24 | 1.5% | -9.6% | ||
| Q3 24 | — | 5.5% | ||
| Q2 24 | 1.9% | 9.0% |
每股收益（稀释后）PENGSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $0.04 | $-1.97 | ||
| Q3 25 | $0.10 | $4.25 | ||
| Q2 25 | $-0.01 | $5.45 | ||
| Q1 25 | $0.09 | $2.16 | ||
| Q4 24 | $0.10 | $-3.23 | ||
| Q3 24 | — | $2.86 | ||
| Q2 24 | $0.10 | $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 | $461.5M | $164.1M |
| 总债务越低越好 | $462.3M | — |
| 股东权益账面价值 | $389.7M | $682.6M |
| 总资产 | $1.6B | $1.2B |
| 负债/权益比越低杠杆越低 | 1.19× | — |
8季度趋势，按日历期对齐
现金及短期投资PENGSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $461.5M | $223.4M | ||
| Q3 25 | $453.8M | $250.5M | ||
| Q2 25 | $735.5M | $212.4M | ||
| Q1 25 | $647.0M | $152.5M | ||
| Q4 24 | $393.7M | $211.8M | ||
| Q3 24 | $389.5M | $255.6M | ||
| Q2 24 | $467.5M | $219.3M |
总债务PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | $462.3M | — | ||
| Q3 25 | $461.8M | — | ||
| Q2 25 | $659.5M | — | ||
| Q1 25 | $658.8M | — | ||
| Q4 24 | $658.1M | — | ||
| Q3 24 | $657.3M | — | ||
| Q2 24 | $667.0M | — |
股东权益PENGSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $389.7M | $846.3M | ||
| Q3 25 | $394.2M | $911.0M | ||
| Q2 25 | $584.8M | $912.3M | ||
| Q1 25 | $602.5M | $897.0M | ||
| Q4 24 | $400.4M | $916.2M | ||
| Q3 24 | $391.4M | $1.0B | ||
| Q2 24 | $423.4M | $1.0B |
总资产PENGSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $1.6B | $1.2B | ||
| Q3 25 | $1.6B | $1.2B | ||
| Q2 25 | $1.8B | $1.3B | ||
| Q1 25 | $1.8B | $1.2B | ||
| Q4 24 | $1.6B | $1.3B | ||
| Q3 24 | $1.5B | $1.4B | ||
| Q2 24 | $1.5B | $1.4B |
负债/权益比PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | 1.19× | — | ||
| Q3 25 | 1.17× | — | ||
| Q2 25 | 1.13× | — | ||
| Q1 25 | 1.09× | — | ||
| Q4 24 | 1.64× | — | ||
| Q3 24 | 1.68× | — | ||
| Q2 24 | 1.58× | — |
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 | $31.1M | — |
| 自由现金流经营现金流 - 资本支出 | $28.2M | — |
| 自由现金流率自由现金流/营收 | 8.2% | — |
| 资本支出强度资本支出/营收 | 0.8% | — |
| 现金转化率经营现金流/净利润 | 5.89× | — |
| 过去12个月自由现金流最近4个季度 | $116.3M | — |
8季度趋势，按日历期对齐
经营现金流PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | $31.1M | $39.9M | ||
| Q3 25 | $-70.4M | $101.8M | ||
| Q2 25 | $92.8M | $126.5M | ||
| Q1 25 | $72.9M | $1.9M | ||
| Q4 24 | $13.8M | $41.9M | ||
| Q3 24 | — | $115.9M | ||
| Q2 24 | $57.9M | $96.0M |
自由现金流PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | $28.2M | $22.1M | ||
| Q3 25 | $-73.4M | $89.2M | ||
| Q2 25 | $90.9M | $112.2M | ||
| Q1 25 | $70.5M | $-8.0M | ||
| Q4 24 | $12.0M | $18.4M | ||
| Q3 24 | — | $99.2M | ||
| Q2 24 | $48.9M | $75.6M |
自由现金流率PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | 8.2% | 5.7% | ||
| Q3 25 | -21.7% | 16.6% | ||
| Q2 25 | 28.0% | 19.1% | ||
| Q1 25 | 19.3% | -1.8% | ||
| Q4 24 | 3.5% | 4.6% | ||
| Q3 24 | — | 16.4% | ||
| Q2 24 | 16.3% | 13.1% |
资本支出强度PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.8% | 4.6% | ||
| Q3 25 | 0.9% | 2.3% | ||
| Q2 25 | 0.6% | 2.4% | ||
| Q1 25 | 0.6% | 2.2% | ||
| Q4 24 | 0.5% | 5.8% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | 3.0% | 3.5% |
现金转化率PENGSAM
| Q1 26 | — | — | ||
| Q4 25 | 5.89× | — | ||
| Q3 25 | -7.47× | 2.21× | ||
| Q2 25 | 34.88× | 2.09× | ||
| Q1 25 | 9.02× | 0.08× | ||
| Q4 24 | 2.65× | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | 10.30× | 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
PENG
| Integrated Memory Segment | $171.6M | 50% |
| Advanced Computing Segment | $115.7M | 34% |
| Optimized LED Segment | $55.7M | 16% |
SAM
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