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Dave & Buster's Entertainment, Inc.（PLAY）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Dave & Buster's Entertainment, Inc.的1.0倍（$461.6M vs $448.2M），Dave & Buster's Entertainment, Inc.同比增速更快（-1.1% vs -4.1%），过去两年BOSTON BEER CO INC的营收复合增速更高（-10.7% vs -13.5%）
戴夫与巴斯特娱乐是总部位于美国达拉斯的餐饮娱乐企业，旗下每家门店都配备全套服务餐厅、酒吧以及名为“百万美元 midway”的游戏游乐区。截至2024年2月，该公司共开设162家门店，其中美国本土158家，波多黎各和加拿大各设2家门店，主打餐饮与休闲娱乐融合的消费体验。
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。
PLAY vs SAM — 直观对比
营收规模更大
SAM
是对方的1.0倍
$448.2M
营收增速更快
PLAY
高出3.0%
-4.1%
两年增速更快
SAM
近两年复合增速
-13.5%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $448.2M | $461.6M |
| 净利润 | $-42.1M | — |
| 毛利率 | 85.8% | 46.4% |
| 营业利润率 | -3.6% | 12.4% |
| 净利率 | -9.4% | — |
| 营收同比 | -1.1% | -4.1% |
| 净利润同比 | -28.7% | — |
| 每股收益（稀释后） | $-1.22 | $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PLAYSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $448.2M | $385.7M | ||
| Q3 25 | $557.4M | $537.5M | ||
| Q2 25 | $567.7M | $587.9M | ||
| Q1 25 | $534.5M | $453.9M | ||
| Q4 24 | $453.0M | $402.3M | ||
| Q3 24 | $557.1M | $605.5M | ||
| Q2 24 | $588.1M | $579.1M |
净利润PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | $-42.1M | $-22.5M | ||
| Q3 25 | $11.4M | $46.2M | ||
| Q2 25 | $21.7M | $60.4M | ||
| Q1 25 | $9.3M | $24.4M | ||
| Q4 24 | $-32.7M | $-38.8M | ||
| Q3 24 | $40.3M | $33.5M | ||
| Q2 24 | $41.4M | $52.3M |
毛利率PLAYSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 85.8% | 43.5% | ||
| Q3 25 | 86.3% | 50.8% | ||
| Q2 25 | 85.5% | 49.8% | ||
| Q1 25 | 85.5% | 48.3% | ||
| Q4 24 | 85.0% | 39.9% | ||
| Q3 24 | 85.3% | 46.3% | ||
| Q2 24 | 85.2% | 46.0% |
营业利润率PLAYSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | -3.6% | -8.6% | ||
| Q3 25 | 9.5% | 11.5% | ||
| Q2 25 | 11.1% | 14.0% | ||
| Q1 25 | 8.3% | 7.4% | ||
| Q4 24 | 1.4% | -13.9% | ||
| Q3 24 | 15.2% | 7.6% | ||
| Q2 24 | 14.5% | 12.2% |
净利率PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | -9.4% | -5.8% | ||
| Q3 25 | 2.0% | 8.6% | ||
| Q2 25 | 3.8% | 10.3% | ||
| Q1 25 | 1.7% | 5.4% | ||
| Q4 24 | -7.2% | -9.6% | ||
| Q3 24 | 7.2% | 5.5% | ||
| Q2 24 | 7.0% | 9.0% |
每股收益（稀释后）PLAYSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $-1.22 | $-1.97 | ||
| Q3 25 | $0.32 | $4.25 | ||
| Q2 25 | $0.62 | $5.45 | ||
| Q1 25 | $0.32 | $2.16 | ||
| Q4 24 | $-0.84 | $-3.23 | ||
| Q3 24 | $0.99 | $2.86 | ||
| Q2 24 | $0.99 | $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 | $13.6M | $164.1M |
| 总债务越低越好 | $1.6B | — |
| 股东权益账面价值 | $130.8M | $682.6M |
| 总资产 | $4.1B | $1.2B |
| 负债/权益比越低杠杆越低 | 12.17× | — |
8季度趋势，按日历期对齐
现金及短期投资PLAYSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $13.6M | $223.4M | ||
| Q3 25 | $12.0M | $250.5M | ||
| Q2 25 | $11.9M | $212.4M | ||
| Q1 25 | $6.9M | $152.5M | ||
| Q4 24 | $8.6M | $211.8M | ||
| Q3 24 | $13.1M | $255.6M | ||
| Q2 24 | $32.1M | $219.3M |
总债务PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | $1.6B | — | ||
| Q3 25 | $1.6B | — | ||
| Q2 25 | $1.6B | — | ||
| Q1 25 | $1.5B | — | ||
| Q4 24 | $1.5B | — | ||
| Q3 24 | $1.3B | — | ||
| Q2 24 | $1.3B | — |
股东权益PLAYSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $130.8M | $846.3M | ||
| Q3 25 | $166.2M | $911.0M | ||
| Q2 25 | $146.8M | $912.3M | ||
| Q1 25 | $145.8M | $897.0M | ||
| Q4 24 | $226.6M | $916.2M | ||
| Q3 24 | $284.4M | $1.0B | ||
| Q2 24 | $292.5M | $1.0B |
总资产PLAYSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $4.1B | $1.2B | ||
| Q3 25 | $4.1B | $1.2B | ||
| Q2 25 | $4.1B | $1.3B | ||
| Q1 25 | $4.0B | $1.2B | ||
| Q4 24 | $3.9B | $1.3B | ||
| Q3 24 | $3.8B | $1.4B | ||
| Q2 24 | $3.8B | $1.4B |
负债/权益比PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | 12.17× | — | ||
| Q3 25 | 9.57× | — | ||
| Q2 25 | 10.98× | — | ||
| Q1 25 | 10.45× | — | ||
| Q4 24 | 6.58× | — | ||
| Q3 24 | 4.72× | — | ||
| Q2 24 | 4.58× | — |
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 | $58.0M | — |
| 自由现金流经营现金流 - 资本支出 | $-20.6M | — |
| 自由现金流率自由现金流/营收 | -4.6% | — |
| 资本支出强度资本支出/营收 | 17.5% | — |
| 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 | $-195.6M | — |
8季度趋势，按日历期对齐
经营现金流PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | $58.0M | $39.9M | ||
| Q3 25 | $34.0M | $101.8M | ||
| Q2 25 | $95.8M | $126.5M | ||
| Q1 25 | $108.9M | $1.9M | ||
| Q4 24 | $-7.2M | $41.9M | ||
| Q3 24 | $101.8M | $115.9M | ||
| Q2 24 | $108.8M | $96.0M |
自由现金流PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | $-20.6M | $22.1M | ||
| Q3 25 | $-55.2M | $89.2M | ||
| Q2 25 | $-58.8M | $112.2M | ||
| Q1 25 | $-61.0M | $-8.0M | ||
| Q4 24 | $-138.4M | $18.4M | ||
| Q3 24 | $-14.3M | $99.2M | ||
| Q2 24 | $-4.2M | $75.6M |
自由现金流率PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | -4.6% | 5.7% | ||
| Q3 25 | -9.9% | 16.6% | ||
| Q2 25 | -10.4% | 19.1% | ||
| Q1 25 | -11.4% | -1.8% | ||
| Q4 24 | -30.6% | 4.6% | ||
| Q3 24 | -2.6% | 16.4% | ||
| Q2 24 | -0.7% | 13.1% |
资本支出强度PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | 17.5% | 4.6% | ||
| Q3 25 | 16.0% | 2.3% | ||
| Q2 25 | 27.2% | 2.4% | ||
| Q1 25 | 31.8% | 2.2% | ||
| Q4 24 | 29.0% | 5.8% | ||
| Q3 24 | 20.8% | 2.8% | ||
| Q2 24 | 19.2% | 3.5% |
现金转化率PLAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 2.98× | 2.21× | ||
| Q2 25 | 4.41× | 2.09× | ||
| Q1 25 | 11.71× | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | 2.53× | 3.46× | ||
| Q2 24 | 2.63× | 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
PLAY
| Game Play Credit Usage | $273.1M | 61% |
| Food And Nonalcoholic Beverages | $115.1M | 26% |
| Alcoholic Beverage | $53.7M | 12% |
| Other Entertainment | $6.3M | 1% |
| Gift Card Revenue | $3.5M | 1% |
SAM
暂无分部数据
