vs
PENN Entertainment, Inc.（PENN）与罗致恒富（RHI）财务数据对比。点击上方公司名可切换其他公司
PENN Entertainment, Inc.的季度营收约是罗致恒富的1.4倍（$1.8B vs $1.3B），PENN Entertainment, Inc.同比增速更快（6.4% vs -5.8%），过去两年PENN Entertainment, Inc.的营收复合增速更高（3.4% vs -6.1%）
Penn Entertainment, Inc.（前称宾州国家博彩）是美国知名娱乐企业，业务涵盖综合娱乐运营、体育内容供给及赌场博彩服务，旗下运营好莱坞赌场、Ameristar、Boomtown等品牌，在全美20个州拥有43处经营场所，同时持有加拿大数字媒体企业Score Media and Gaming的所有权。
罗致恒富是1948年成立的国际人力资源咨询机构，总部位于加利福尼亚州门洛帕克和圣拉蒙，是全球规模领先的会计与金融领域人才派遣服务商之一，在全球范围内设有超过345个办公点。
PENN vs RHI — 直观对比
营收规模更大
PENN
是对方的1.4倍
$1.3B
营收增速更快
PENN
高出12.2%
-5.8%
两年增速更快
PENN
近两年复合增速
-6.1%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $1.8B | $1.3B |
| 净利润 | $-2.8M | — |
| 毛利率 | — | 37.6% |
| 营业利润率 | 5.5% | 1.7% |
| 净利率 | -0.2% | — |
| 营收同比 | 6.4% | -5.8% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | $-0.02 | $0.32 |
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PENNRHI
| Q1 26 | $1.8B | — | ||
| Q4 25 | $1.8B | $1.3B | ||
| Q3 25 | $1.7B | $1.4B | ||
| Q2 25 | $1.8B | $1.4B | ||
| Q1 25 | $1.7B | $1.4B | ||
| Q4 24 | $1.7B | $1.4B | ||
| Q3 24 | $1.6B | $1.5B | ||
| Q2 24 | $1.7B | $1.5B |
净利润PENNRHI
| Q1 26 | $-2.8M | — | ||
| Q4 25 | $-72.9M | — | ||
| Q3 25 | $-864.6M | $42.9M | ||
| Q2 25 | $-17.4M | $41.0M | ||
| Q1 25 | $111.8M | $17.4M | ||
| Q4 24 | $-133.3M | — | ||
| Q3 24 | $-36.7M | $65.5M | ||
| Q2 24 | $-26.8M | $68.2M |
毛利率PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | — | 37.6% | ||
| Q3 25 | — | 37.2% | ||
| Q2 25 | — | 37.2% | ||
| Q1 25 | — | 36.9% | ||
| Q4 24 | — | 38.8% | ||
| Q3 24 | — | 39.0% | ||
| Q2 24 | — | 39.2% |
营业利润率PENNRHI
| Q1 26 | 5.5% | — | ||
| Q4 25 | -1.0% | 1.7% | ||
| Q3 25 | -45.2% | 1.0% | ||
| Q2 25 | 4.4% | 0.1% | ||
| Q1 25 | 2.6% | 2.9% | ||
| Q4 24 | -2.9% | 4.7% | ||
| Q3 24 | 4.1% | 4.1% | ||
| Q2 24 | 4.5% | 5.1% |
净利率PENNRHI
| Q1 26 | -0.2% | — | ||
| Q4 25 | -4.0% | — | ||
| Q3 25 | -50.3% | 3.2% | ||
| Q2 25 | -1.0% | 3.0% | ||
| Q1 25 | 6.7% | 1.3% | ||
| Q4 24 | -8.0% | — | ||
| Q3 24 | -2.2% | 4.5% | ||
| Q2 24 | -1.6% | 4.6% |
每股收益（稀释后）PENNRHI
| Q1 26 | $-0.02 | — | ||
| Q4 25 | $-0.36 | $0.32 | ||
| Q3 25 | $-6.03 | $0.43 | ||
| Q2 25 | $-0.12 | $0.41 | ||
| Q1 25 | $0.68 | $0.17 | ||
| Q4 24 | $-0.87 | $0.53 | ||
| Q3 24 | $-0.24 | $0.64 | ||
| Q2 24 | $-0.18 | $0.66 |
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 | $708.0M | $464.4M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | — | $1.3B |
| 总资产 | — | $2.9B |
| 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PENNRHI
| Q1 26 | $708.0M | — | ||
| Q4 25 | $686.6M | $464.4M | ||
| Q3 25 | $660.1M | $365.3M | ||
| Q2 25 | $671.6M | $380.5M | ||
| Q1 25 | $591.6M | $342.5M | ||
| Q4 24 | $706.6M | $537.6M | ||
| Q3 24 | $834.0M | $570.5M | ||
| Q2 24 | $877.6M | $547.4M |
总债务PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | $2.9B | — | ||
| Q3 25 | $2.9B | — | ||
| Q2 25 | $2.8B | — | ||
| Q1 25 | $2.6B | — | ||
| Q4 24 | $2.8B | — | ||
| Q3 24 | $2.8B | — | ||
| Q2 24 | $2.8B | — |
股东权益PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | $1.8B | $1.3B | ||
| Q3 25 | $2.0B | $1.3B | ||
| Q2 25 | $3.0B | $1.3B | ||
| Q1 25 | $3.0B | $1.3B | ||
| Q4 24 | $2.9B | $1.4B | ||
| Q3 24 | $3.1B | $1.5B | ||
| Q2 24 | $3.1B | $1.5B |
总资产PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | $14.3B | $2.9B | ||
| Q3 25 | $14.3B | $2.8B | ||
| Q2 25 | $15.2B | $2.8B | ||
| Q1 25 | $15.1B | $2.7B | ||
| Q4 24 | $15.3B | $2.9B | ||
| Q3 24 | $15.5B | $3.0B | ||
| Q2 24 | $15.5B | $2.9B |
负债/权益比PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | 1.58× | — | ||
| Q3 25 | 1.46× | — | ||
| Q2 25 | 0.94× | — | ||
| Q1 25 | 0.89× | — | ||
| Q4 24 | 0.98× | — | ||
| Q3 24 | 0.91× | — | ||
| Q2 24 | 0.91× | — |
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 | — | $182.5M |
| 自由现金流经营现金流 - 资本支出 | — | $170.8M |
| 自由现金流率自由现金流/营收 | — | 13.1% |
| 资本支出强度资本支出/营收 | 5.3% | 0.9% |
| 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 | — | $266.8M |
8季度趋势，按日历期对齐
经营现金流PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | $107.2M | $182.5M | ||
| Q3 25 | $180.9M | $77.4M | ||
| Q2 25 | $178.2M | $119.4M | ||
| Q1 25 | $41.9M | $-59.3M | ||
| Q4 24 | $102.9M | $154.8M | ||
| Q3 24 | $174.7M | $129.6M | ||
| Q2 24 | $150.4M | $142.0M |
自由现金流PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | $-83.2M | $170.8M | ||
| Q3 25 | $8.2M | $63.6M | ||
| Q2 25 | $18.8M | $104.2M | ||
| Q1 25 | $-83.3M | $-71.7M | ||
| Q4 24 | $-118.1M | $140.5M | ||
| Q3 24 | $42.6M | $111.8M | ||
| Q2 24 | $62.2M | $129.6M |
自由现金流率PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | -4.6% | 13.1% | ||
| Q3 25 | 0.5% | 4.7% | ||
| Q2 25 | 1.1% | 7.6% | ||
| Q1 25 | -5.0% | -5.3% | ||
| Q4 24 | -7.1% | 10.2% | ||
| Q3 24 | 2.6% | 7.6% | ||
| Q2 24 | 3.7% | 8.8% |
资本支出强度PENNRHI
| Q1 26 | 5.3% | — | ||
| Q4 25 | 10.5% | 0.9% | ||
| Q3 25 | 10.1% | 1.0% | ||
| Q2 25 | 9.0% | 1.1% | ||
| Q1 25 | 7.5% | 0.9% | ||
| Q4 24 | 13.2% | 1.0% | ||
| Q3 24 | 8.1% | 1.2% | ||
| Q2 24 | 5.3% | 0.8% |
现金转化率PENNRHI
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 1.80× | ||
| Q2 25 | — | 2.91× | ||
| Q1 25 | 0.37× | -3.42× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 1.98× | ||
| Q2 24 | — | 2.08× |
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
PENN
| Northeast segment (1) | $687.1M | 39% |
| Interactive (5) | $358.3M | 20% |
| Midwest segment (4) | $305.9M | 17% |
| South segment (2) | $281.3M | 16% |
| West segment (3) | $145.8M | 8% |
RHI
| Finance And Accounting | $535.2M | 41% |
| Protiviti | $479.0M | 37% |
| Technology | $156.4M | 12% |
| Permanent Placement Talent Solutions | $102.6M | 8% |
| Other | $29.2M | 2% |
