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BOSTON BEER CO INC（SAM）与SIMMONS FIRST NATIONAL CORP（SFNC）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SIMMONS FIRST NATIONAL CORP的2.3倍（$461.6M vs $197.3M），SIMMONS FIRST NATIONAL CORP同比增速更快（19.6% vs -4.1%），过去两年SIMMONS FIRST NATIONAL CORP的营收复合增速更高（0.6% 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。
西蒙斯第一国民公司是一家银行控股企业，旗下核心子公司西蒙斯银行的业务覆盖阿肯色州、堪萨斯州、密苏里州、俄克拉荷马州、田纳西州及得克萨斯州，为当地客户提供各类银行相关金融服务。
SAM vs SFNC — 直观对比
营收规模更大
SAM
是对方的2.3倍
$197.3M
营收增速更快
SFNC
高出23.7%
-4.1%
两年增速更快
SFNC
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $197.3M |
| 净利润 | — | — |
| 毛利率 | 46.4% | — |
| 营业利润率 | 12.4% | — |
| 净利率 | — | — |
| 营收同比 | -4.1% | 19.6% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | $2.16 | $0.36 |
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SAMSFNC
| Q1 26 | $461.6M | — | ||
| Q4 25 | $385.7M | $197.3M | ||
| Q3 25 | $537.5M | $186.7M | ||
| Q2 25 | $587.9M | $214.2M | ||
| Q1 25 | $453.9M | $209.6M | ||
| Q4 24 | $402.3M | $208.5M | ||
| Q3 24 | $605.5M | $174.8M | ||
| Q2 24 | $579.1M | $197.2M |
净利润SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | $-22.5M | — | ||
| Q3 25 | $46.2M | $-562.8M | ||
| Q2 25 | $60.4M | $54.8M | ||
| Q1 25 | $24.4M | $32.4M | ||
| Q4 24 | $-38.8M | — | ||
| Q3 24 | $33.5M | $24.7M | ||
| Q2 24 | $52.3M | $40.8M |
毛利率SAMSFNC
| Q1 26 | 46.4% | — | ||
| Q4 25 | 43.5% | — | ||
| Q3 25 | 50.8% | — | ||
| Q2 25 | 49.8% | — | ||
| Q1 25 | 48.3% | — | ||
| Q4 24 | 39.9% | — | ||
| Q3 24 | 46.3% | — | ||
| Q2 24 | 46.0% | — |
营业利润率SAMSFNC
| Q1 26 | 12.4% | — | ||
| Q4 25 | -8.6% | — | ||
| Q3 25 | 11.5% | — | ||
| Q2 25 | 14.0% | — | ||
| Q1 25 | 7.4% | — | ||
| Q4 24 | -13.9% | — | ||
| Q3 24 | 7.6% | — | ||
| Q2 24 | 12.2% | — |
净利率SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | -5.8% | — | ||
| Q3 25 | 8.6% | -301.5% | ||
| Q2 25 | 10.3% | 25.6% | ||
| Q1 25 | 5.4% | 15.5% | ||
| Q4 24 | -9.6% | — | ||
| Q3 24 | 5.5% | 14.1% | ||
| Q2 24 | 9.0% | 20.7% |
每股收益（稀释后）SAMSFNC
| Q1 26 | $2.16 | — | ||
| Q4 25 | $-1.97 | $0.36 | ||
| Q3 25 | $4.25 | $-4.00 | ||
| Q2 25 | $5.45 | $0.43 | ||
| Q1 25 | $2.16 | $0.26 | ||
| Q4 24 | $-3.23 | $0.38 | ||
| Q3 24 | $2.86 | $0.20 | ||
| Q2 24 | $4.39 | $0.32 |
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 | — |
| 总债务越低越好 | — | $620.0M |
| 股东权益账面价值 | $682.6M | $3.4B |
| 总资产 | $1.2B | $24.5B |
| 负债/权益比越低杠杆越低 | — | 0.18× |
8季度趋势，按日历期对齐
现金及短期投资SAMSFNC
| Q1 26 | $164.1M | — | ||
| Q4 25 | $223.4M | — | ||
| Q3 25 | $250.5M | — | ||
| Q2 25 | $212.4M | — | ||
| Q1 25 | $152.5M | — | ||
| Q4 24 | $211.8M | — | ||
| Q3 24 | $255.6M | — | ||
| Q2 24 | $219.3M | — |
总债务SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | — | $620.0M | ||
| Q3 25 | — | $667.8M | ||
| Q2 25 | — | $1.0B | ||
| Q1 25 | — | $1.3B | ||
| Q4 24 | — | $1.1B | ||
| Q3 24 | — | $1.4B | ||
| Q2 24 | — | $1.7B |
股东权益SAMSFNC
| Q1 26 | $682.6M | — | ||
| Q4 25 | $846.3M | $3.4B | ||
| Q3 25 | $911.0M | $3.4B | ||
| Q2 25 | $912.3M | $3.5B | ||
| Q1 25 | $897.0M | $3.5B | ||
| Q4 24 | $916.2M | $3.5B | ||
| Q3 24 | $1.0B | $3.5B | ||
| Q2 24 | $1.0B | $3.5B |
总资产SAMSFNC
| Q1 26 | $1.2B | — | ||
| Q4 25 | $1.2B | $24.5B | ||
| Q3 25 | $1.2B | $24.2B | ||
| Q2 25 | $1.3B | $26.7B | ||
| Q1 25 | $1.2B | $26.8B | ||
| Q4 24 | $1.3B | $26.9B | ||
| Q3 24 | $1.4B | $27.3B | ||
| Q2 24 | $1.4B | $27.4B |
负债/权益比SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | — | 0.18× | ||
| Q3 25 | — | 0.20× | ||
| Q2 25 | — | 0.28× | ||
| Q1 25 | — | 0.35× | ||
| Q4 24 | — | 0.32× | ||
| Q3 24 | — | 0.40× | ||
| Q2 24 | — | 0.50× |
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 | — | $449.5M |
| 自由现金流经营现金流 - 资本支出 | — | $411.4M |
| 自由现金流率自由现金流/营收 | — | 208.5% |
| 资本支出强度资本支出/营收 | — | 19.3% |
| 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 | — | $717.0M |
8季度趋势，按日历期对齐
经营现金流SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | $39.9M | $449.5M | ||
| Q3 25 | $101.8M | $223.4M | ||
| Q2 25 | $126.5M | $77.6M | ||
| Q1 25 | $1.9M | $32.8M | ||
| Q4 24 | $41.9M | $425.9M | ||
| Q3 24 | $115.9M | $199.4M | ||
| Q2 24 | $96.0M | $86.1M |
自由现金流SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | $22.1M | $411.4M | ||
| Q3 25 | $89.2M | $216.7M | ||
| Q2 25 | $112.2M | $66.3M | ||
| Q1 25 | $-8.0M | $22.6M | ||
| Q4 24 | $18.4M | $380.4M | ||
| Q3 24 | $99.2M | $187.7M | ||
| Q2 24 | $75.6M | $72.7M |
自由现金流率SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | 208.5% | ||
| Q3 25 | 16.6% | 116.1% | ||
| Q2 25 | 19.1% | 31.0% | ||
| Q1 25 | -1.8% | 10.8% | ||
| Q4 24 | 4.6% | 182.5% | ||
| Q3 24 | 16.4% | 107.4% | ||
| Q2 24 | 13.1% | 36.9% |
资本支出强度SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | 4.6% | 19.3% | ||
| Q3 25 | 2.3% | 3.6% | ||
| Q2 25 | 2.4% | 5.3% | ||
| Q1 25 | 2.2% | 4.8% | ||
| Q4 24 | 5.8% | 21.8% | ||
| Q3 24 | 2.8% | 6.7% | ||
| Q2 24 | 3.5% | 6.8% |
现金转化率SAMSFNC
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 2.21× | — | ||
| Q2 25 | 2.09× | 1.42× | ||
| Q1 25 | 0.08× | 1.01× | ||
| Q4 24 | — | — | ||
| Q3 24 | 3.46× | 8.06× | ||
| Q2 24 | 1.83× | 2.11× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
