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GIBRALTAR INDUSTRIES, INC.（ROCK）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GIBRALTAR INDUSTRIES, INC.的2.1倍（$461.6M vs $225.0M），GIBRALTAR INDUSTRIES, INC.同比增速更快（24.9% vs -4.1%），过去两年BOSTON BEER CO INC的营收复合增速更高（-10.7% vs -12.3%）
直布罗陀工业公司是专业建筑、基础设施及可再生能源产品制造商与分销商，主营通风系统、屋面配件、太阳能安装支架、园林景观产品等，主要服务北美地区住宅、商业建筑及清洁能源市场，专注提供创新可持续的客户解决方案。
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。
ROCK vs SAM — 直观对比
营收规模更大
SAM
是对方的2.1倍
$225.0M
营收增速更快
ROCK
高出29.1%
-4.1%
两年增速更快
SAM
近两年复合增速
-12.3%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $225.0M | $461.6M |
| 净利润 | — | — |
| 毛利率 | 25.3% | 46.4% |
| 营业利润率 | 7.9% | 12.4% |
| 净利率 | — | — |
| 营收同比 | 24.9% | -4.1% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | — | $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ROCKSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $225.0M | $385.7M | ||
| Q3 25 | $310.9M | $537.5M | ||
| Q2 25 | $309.5M | $587.9M | ||
| Q1 25 | $290.0M | $453.9M | ||
| Q4 24 | $180.1M | $402.3M | ||
| Q3 24 | $277.1M | $605.5M | ||
| Q2 24 | $273.6M | $579.1M |
净利润ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | — | $-22.5M | ||
| Q3 25 | $-89.1M | $46.2M | ||
| Q2 25 | $26.0M | $60.4M | ||
| Q1 25 | $21.1M | $24.4M | ||
| Q4 24 | — | $-38.8M | ||
| Q3 24 | $34.0M | $33.5M | ||
| Q2 24 | $32.2M | $52.3M |
毛利率ROCKSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 25.3% | 43.5% | ||
| Q3 25 | 26.6% | 50.8% | ||
| Q2 25 | 28.4% | 49.8% | ||
| Q1 25 | 26.8% | 48.3% | ||
| Q4 24 | 29.0% | 39.9% | ||
| Q3 24 | 29.4% | 46.3% | ||
| Q2 24 | 30.5% | 46.0% |
营业利润率ROCKSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 7.9% | -8.6% | ||
| Q3 25 | 12.8% | 11.5% | ||
| Q2 25 | 12.8% | 14.0% | ||
| Q1 25 | 8.8% | 7.4% | ||
| Q4 24 | 13.3% | -13.9% | ||
| Q3 24 | 15.6% | 7.6% | ||
| Q2 24 | 14.9% | 12.2% |
净利率ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | — | -5.8% | ||
| Q3 25 | -28.6% | 8.6% | ||
| Q2 25 | 8.4% | 10.3% | ||
| Q1 25 | 7.3% | 5.4% | ||
| Q4 24 | — | -9.6% | ||
| Q3 24 | 12.3% | 5.5% | ||
| Q2 24 | 11.8% | 9.0% |
每股收益（稀释后）ROCKSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | — | $-1.97 | ||
| Q3 25 | $-2.98 | $4.25 | ||
| Q2 25 | $0.87 | $5.45 | ||
| Q1 25 | — | $2.16 | ||
| Q4 24 | — | $-3.23 | ||
| Q3 24 | $1.11 | $2.86 | ||
| Q2 24 | $1.05 | $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 | $115.7M | $164.1M |
| 总债务越低越好 | $0 | — |
| 股东权益账面价值 | $950.4M | $682.6M |
| 总资产 | $1.4B | $1.2B |
| 负债/权益比越低杠杆越低 | 0.00× | — |
8季度趋势，按日历期对齐
现金及短期投资ROCKSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $115.7M | $223.4M | ||
| Q3 25 | $89.4M | $250.5M | ||
| Q2 25 | $43.3M | $212.4M | ||
| Q1 25 | $25.1M | $152.5M | ||
| Q4 24 | $269.5M | $211.8M | ||
| Q3 24 | $228.9M | $255.6M | ||
| Q2 24 | $179.1M | $219.3M |
总债务ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | $0 | — | ||
| Q3 25 | $0 | — | ||
| Q2 25 | $0 | — | ||
| Q1 25 | $0 | — | ||
| Q4 24 | $0 | — | ||
| Q3 24 | $0 | — | ||
| Q2 24 | $0 | — |
股东权益ROCKSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $950.4M | $846.3M | ||
| Q3 25 | $951.8M | $911.0M | ||
| Q2 25 | $1.0B | $912.3M | ||
| Q1 25 | $1.0B | $897.0M | ||
| Q4 24 | $1.0B | $916.2M | ||
| Q3 24 | $1.0B | $1.0B | ||
| Q2 24 | $975.7M | $1.0B |
总资产ROCKSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $1.4B | $1.2B | ||
| Q3 25 | $1.4B | $1.2B | ||
| Q2 25 | $1.5B | $1.3B | ||
| Q1 25 | $1.4B | $1.2B | ||
| Q4 24 | $1.4B | $1.3B | ||
| Q3 24 | $1.4B | $1.4B | ||
| Q2 24 | $1.4B | $1.4B |
负债/权益比ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | 0.00× | — | ||
| Q3 25 | 0.00× | — | ||
| Q2 25 | 0.00× | — | ||
| Q1 25 | 0.00× | — | ||
| Q4 24 | 0.00× | — | ||
| Q3 24 | 0.00× | — | ||
| Q2 24 | 0.00× | — |
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 | $35.5M | — |
| 自由现金流经营现金流 - 资本支出 | $26.2M | — |
| 自由现金流率自由现金流/营收 | 11.7% | — |
| 资本支出强度资本支出/营收 | 4.1% | — |
| 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 | $120.6M | — |
8季度趋势，按日历期对齐
经营现金流ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | $35.5M | $39.9M | ||
| Q3 25 | $73.0M | $101.8M | ||
| Q2 25 | $44.9M | $126.5M | ||
| Q1 25 | $13.7M | $1.9M | ||
| Q4 24 | $19.9M | $41.9M | ||
| Q3 24 | $64.7M | $115.9M | ||
| Q2 24 | $36.5M | $96.0M |
自由现金流ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | $26.2M | $22.1M | ||
| Q3 25 | $64.8M | $89.2M | ||
| Q2 25 | $27.3M | $112.2M | ||
| Q1 25 | $2.3M | $-8.0M | ||
| Q4 24 | $14.1M | $18.4M | ||
| Q3 24 | $60.5M | $99.2M | ||
| Q2 24 | $33.5M | $75.6M |
自由现金流率ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | 11.7% | 5.7% | ||
| Q3 25 | 20.8% | 16.6% | ||
| Q2 25 | 8.8% | 19.1% | ||
| Q1 25 | 0.8% | -1.8% | ||
| Q4 24 | 7.8% | 4.6% | ||
| Q3 24 | 21.8% | 16.4% | ||
| Q2 24 | 12.2% | 13.1% |
资本支出强度ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | 4.1% | 4.6% | ||
| Q3 25 | 2.6% | 2.3% | ||
| Q2 25 | 5.7% | 2.4% | ||
| Q1 25 | 3.9% | 2.2% | ||
| Q4 24 | 3.3% | 5.8% | ||
| Q3 24 | 1.5% | 2.8% | ||
| Q2 24 | 1.1% | 3.5% |
现金转化率ROCKSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | 1.73× | 2.09× | ||
| Q1 25 | 0.65× | 0.08× | ||
| Q4 24 | — | — | ||
| Q3 24 | 1.90× | 3.46× | ||
| Q2 24 | 1.13× | 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
ROCK
| Transferred At Point In Time | $183.5M | 82% |
| Infrastructure | $22.5M | 10% |
| Other | $18.9M | 8% |
SAM
暂无分部数据
