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BOSTON BEER CO INC（SAM）与SHOE CARNIVAL INC（SCVL）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SHOE CARNIVAL INC的1.6倍（$461.6M vs $297.2M），SHOE CARNIVAL INC同比增速更快（-3.2% vs -4.1%），过去两年SHOE CARNIVAL INC的营收复合增速更高（3.0% vs -10.7%）
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。
Shoe Carnival Inc是一家美国家庭鞋类零售商，目前在美国中西部、南部、东南部地区以及波多黎各共开设了429家门店。该公司由大卫·拉塞尔于1978年创立，截至2025年，其总部位于南卡罗来纳州福特米尔。
SAM vs SCVL — 直观对比
营收规模更大
SAM
是对方的1.6倍
$297.2M
营收增速更快
SCVL
高出0.9%
-4.1%
两年增速更快
SCVL
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $297.2M |
| 净利润 | — | $14.6M |
| 毛利率 | 46.4% | 37.6% |
| 营业利润率 | 12.4% | 6.3% |
| 净利率 | — | 4.9% |
| 营收同比 | -4.1% | -3.2% |
| 净利润同比 | — | -23.9% |
| 每股收益（稀释后） | $2.16 | $0.53 |
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SAMSCVL
| Q1 26 | $461.6M | — | ||
| Q4 25 | $385.7M | $297.2M | ||
| Q3 25 | $537.5M | $306.4M | ||
| Q2 25 | $587.9M | $277.7M | ||
| Q1 25 | $453.9M | $262.9M | ||
| Q4 24 | $402.3M | $306.9M | ||
| Q3 24 | $605.5M | $332.7M | ||
| Q2 24 | $579.1M | $300.4M |
净利润SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | $-22.5M | $14.6M | ||
| Q3 25 | $46.2M | $19.2M | ||
| Q2 25 | $60.4M | $9.3M | ||
| Q1 25 | $24.4M | $14.7M | ||
| Q4 24 | $-38.8M | $19.2M | ||
| Q3 24 | $33.5M | $22.6M | ||
| Q2 24 | $52.3M | $17.3M |
毛利率SAMSCVL
| Q1 26 | 46.4% | — | ||
| Q4 25 | 43.5% | 37.6% | ||
| Q3 25 | 50.8% | 38.8% | ||
| Q2 25 | 49.8% | 34.5% | ||
| Q1 25 | 48.3% | 34.9% | ||
| Q4 24 | 39.9% | 36.0% | ||
| Q3 24 | 46.3% | 36.1% | ||
| Q2 24 | 46.0% | 35.6% |
营业利润率SAMSCVL
| Q1 26 | 12.4% | — | ||
| Q4 25 | -8.6% | 6.3% | ||
| Q3 25 | 11.5% | 8.2% | ||
| Q2 25 | 14.0% | 4.3% | ||
| Q1 25 | 7.4% | 5.3% | ||
| Q4 24 | -13.9% | 8.0% | ||
| Q3 24 | 7.6% | 9.0% | ||
| Q2 24 | 12.2% | 7.5% |
净利率SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | -5.8% | 4.9% | ||
| Q3 25 | 8.6% | 6.3% | ||
| Q2 25 | 10.3% | 3.4% | ||
| Q1 25 | 5.4% | 5.6% | ||
| Q4 24 | -9.6% | 6.3% | ||
| Q3 24 | 5.5% | 6.8% | ||
| Q2 24 | 9.0% | 5.8% |
每股收益（稀释后）SAMSCVL
| Q1 26 | $2.16 | — | ||
| Q4 25 | $-1.97 | $0.53 | ||
| Q3 25 | $4.25 | $0.70 | ||
| Q2 25 | $5.45 | $0.34 | ||
| Q1 25 | $2.16 | $0.53 | ||
| Q4 24 | $-3.23 | $0.70 | ||
| Q3 24 | $2.86 | $0.82 | ||
| Q2 24 | $4.39 | $0.63 |
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 | $164.1M | $107.7M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $682.6M | $683.2M |
| 总资产 | $1.2B | $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SAMSCVL
| Q1 26 | $164.1M | — | ||
| Q4 25 | $223.4M | $107.7M | ||
| Q3 25 | $250.5M | $91.9M | ||
| Q2 25 | $212.4M | $93.0M | ||
| Q1 25 | $152.5M | $123.1M | ||
| Q4 24 | $211.8M | $91.1M | ||
| Q3 24 | $255.6M | $84.5M | ||
| Q2 24 | $219.3M | $69.5M |
股东权益SAMSCVL
| Q1 26 | $682.6M | — | ||
| Q4 25 | $846.3M | $683.2M | ||
| Q3 25 | $911.0M | $670.7M | ||
| Q2 25 | $912.3M | $653.6M | ||
| Q1 25 | $897.0M | $649.0M | ||
| Q4 24 | $916.2M | $635.7M | ||
| Q3 24 | $1.0B | $618.5M | ||
| Q2 24 | $1.0B | $597.8M |
总资产SAMSCVL
| Q1 26 | $1.2B | — | ||
| Q4 25 | $1.2B | $1.2B | ||
| Q3 25 | $1.2B | $1.2B | ||
| Q2 25 | $1.3B | $1.1B | ||
| Q1 25 | $1.2B | $1.1B | ||
| Q4 24 | $1.3B | $1.1B | ||
| Q3 24 | $1.4B | $1.1B | ||
| Q2 24 | $1.4B | $1.1B |
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 | — | $33.6M |
| 自由现金流经营现金流 - 资本支出 | — | $19.7M |
| 自由现金流率自由现金流/营收 | — | 6.6% |
| 资本支出强度资本支出/营收 | — | 4.7% |
| 现金转化率经营现金流/净利润 | — | 2.30× |
| 过去12个月自由现金流最近4个季度 | — | $35.1M |
8季度趋势，按日历期对齐
经营现金流SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | $39.9M | $33.6M | ||
| Q3 25 | $101.8M | $13.3M | ||
| Q2 25 | $126.5M | $-9.6M | ||
| Q1 25 | $1.9M | $44.5M | ||
| Q4 24 | $41.9M | $17.3M | ||
| Q3 24 | $115.9M | $23.7M | ||
| Q2 24 | $96.0M | $17.1M |
自由现金流SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | $22.1M | $19.7M | ||
| Q3 25 | $89.2M | $2.2M | ||
| Q2 25 | $112.2M | $-23.0M | ||
| Q1 25 | $-8.0M | $36.2M | ||
| Q4 24 | $18.4M | $8.3M | ||
| Q3 24 | $99.2M | $18.2M | ||
| Q2 24 | $75.6M | $6.9M |
自由现金流率SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 6.6% | ||
| Q3 25 | 16.6% | 0.7% | ||
| Q2 25 | 19.1% | -8.3% | ||
| Q1 25 | -1.8% | 13.8% | ||
| Q4 24 | 4.6% | 2.7% | ||
| Q3 24 | 16.4% | 5.5% | ||
| Q2 24 | 13.1% | 2.3% |
资本支出强度SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | 4.6% | 4.7% | ||
| Q3 25 | 2.3% | 3.6% | ||
| Q2 25 | 2.4% | 4.8% | ||
| Q1 25 | 2.2% | 3.2% | ||
| Q4 24 | 5.8% | 3.0% | ||
| Q3 24 | 2.8% | 1.7% | ||
| Q2 24 | 3.5% | 3.4% |
现金转化率SAMSCVL
| Q1 26 | — | — | ||
| Q4 25 | — | 2.30× | ||
| Q3 25 | 2.21× | 0.69× | ||
| Q2 25 | 2.09× | -1.03× | ||
| Q1 25 | 0.08× | 3.04× | ||
| Q4 24 | — | 0.90× | ||
| Q3 24 | 3.46× | 1.05× | ||
| Q2 24 | 1.83× | 0.99× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
