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BOSTON BEER CO INC（SAM）与Simpson Manufacturing Co., Inc.（SSD）财务数据对比。点击上方公司名可切换其他公司
Simpson Manufacturing Co., Inc.的季度营收约是BOSTON BEER CO INC的1.3倍（$588.0M vs $461.6M），Simpson Manufacturing Co., Inc.同比增速更快（9.1% vs -4.1%），过去两年Simpson Manufacturing Co., Inc.的营收复合增速更高（-0.8% 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。
辛普森制造是美国领先的建筑材料生产企业，主营面向新建建筑及改造翻新项目的结构连接件、紧固件、锚固件等专业产品，在建筑配套材料领域具备深厚的技术积累与较高的市场认可度。
SAM vs SSD — 直观对比
营收规模更大
SSD
是对方的1.3倍
$461.6M
营收增速更快
SSD
高出13.2%
-4.1%
两年增速更快
SSD
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $588.0M |
| 净利润 | — | $88.2M |
| 毛利率 | 46.4% | 45.2% |
| 营业利润率 | 12.4% | 19.5% |
| 净利率 | — | 15.0% |
| 营收同比 | -4.1% | 9.1% |
| 净利润同比 | — | 13.3% |
| 每股收益（稀释后） | $2.16 | $2.13 |
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SAMSSD
| Q1 26 | $461.6M | $588.0M | ||
| Q4 25 | $385.7M | $539.3M | ||
| Q3 25 | $537.5M | $623.5M | ||
| Q2 25 | $587.9M | $631.1M | ||
| Q1 25 | $453.9M | $538.9M | ||
| Q4 24 | $402.3M | $517.4M | ||
| Q3 24 | $605.5M | $587.2M | ||
| Q2 24 | $579.1M | $597.0M |
净利润SAMSSD
| Q1 26 | — | $88.2M | ||
| Q4 25 | $-22.5M | $56.2M | ||
| Q3 25 | $46.2M | $107.4M | ||
| Q2 25 | $60.4M | $103.5M | ||
| Q1 25 | $24.4M | $77.9M | ||
| Q4 24 | $-38.8M | $55.4M | ||
| Q3 24 | $33.5M | $93.5M | ||
| Q2 24 | $52.3M | $97.8M |
毛利率SAMSSD
| Q1 26 | 46.4% | 45.2% | ||
| Q4 25 | 43.5% | 43.4% | ||
| Q3 25 | 50.8% | 46.4% | ||
| Q2 25 | 49.8% | 46.7% | ||
| Q1 25 | 48.3% | 46.8% | ||
| Q4 24 | 39.9% | 44.0% | ||
| Q3 24 | 46.3% | 46.8% | ||
| Q2 24 | 46.0% | 46.7% |
营业利润率SAMSSD
| Q1 26 | 12.4% | 19.5% | ||
| Q4 25 | -8.6% | 13.9% | ||
| Q3 25 | 11.5% | 22.6% | ||
| Q2 25 | 14.0% | 22.2% | ||
| Q1 25 | 7.4% | 19.0% | ||
| Q4 24 | -13.9% | 14.8% | ||
| Q3 24 | 7.6% | 21.3% | ||
| Q2 24 | 12.2% | 22.1% |
净利率SAMSSD
| Q1 26 | — | 15.0% | ||
| Q4 25 | -5.8% | 10.4% | ||
| Q3 25 | 8.6% | 17.2% | ||
| Q2 25 | 10.3% | 16.4% | ||
| Q1 25 | 5.4% | 14.5% | ||
| Q4 24 | -9.6% | 10.7% | ||
| Q3 24 | 5.5% | 15.9% | ||
| Q2 24 | 9.0% | 16.4% |
每股收益（稀释后）SAMSSD
| Q1 26 | $2.16 | $2.13 | ||
| Q4 25 | $-1.97 | $1.34 | ||
| Q3 25 | $4.25 | $2.58 | ||
| Q2 25 | $5.45 | $2.47 | ||
| Q1 25 | $2.16 | $1.85 | ||
| Q4 24 | $-3.23 | $1.31 | ||
| Q3 24 | $2.86 | $2.21 | ||
| Q2 24 | $4.39 | $2.31 |
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 | $341.0M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $682.6M | $2.1B |
| 总资产 | $1.2B | $3.0B |
| 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SAMSSD
| Q1 26 | $164.1M | $341.0M | ||
| Q4 25 | $223.4M | $384.1M | ||
| Q3 25 | $250.5M | $297.3M | ||
| Q2 25 | $212.4M | $190.4M | ||
| Q1 25 | $152.5M | $150.3M | ||
| Q4 24 | $211.8M | $239.4M | ||
| Q3 24 | $255.6M | $339.4M | ||
| Q2 24 | $219.3M | $354.9M |
总债务SAMSSD
| Q1 26 | — | — | ||
| Q4 25 | — | $300.0M | ||
| Q3 25 | — | $371.3M | ||
| Q2 25 | — | $376.9M | ||
| Q1 25 | — | $382.5M | ||
| Q4 24 | — | $388.1M | ||
| Q3 24 | — | $393.8M | ||
| Q2 24 | — | $399.4M |
股东权益SAMSSD
| Q1 26 | $682.6M | $2.1B | ||
| Q4 25 | $846.3M | $2.0B | ||
| Q3 25 | $911.0M | $2.0B | ||
| Q2 25 | $912.3M | $1.9B | ||
| Q1 25 | $897.0M | $1.9B | ||
| Q4 24 | $916.2M | $1.8B | ||
| Q3 24 | $1.0B | $1.9B | ||
| Q2 24 | $1.0B | $1.8B |
总资产SAMSSD
| Q1 26 | $1.2B | $3.0B | ||
| Q4 25 | $1.2B | $3.1B | ||
| Q3 25 | $1.2B | $3.0B | ||
| Q2 25 | $1.3B | $3.0B | ||
| Q1 25 | $1.2B | $2.8B | ||
| Q4 24 | $1.3B | $2.7B | ||
| Q3 24 | $1.4B | $2.9B | ||
| Q2 24 | $1.4B | $2.8B |
负债/权益比SAMSSD
| Q1 26 | — | — | ||
| Q4 25 | — | 0.15× | ||
| Q3 25 | — | 0.19× | ||
| Q2 25 | — | 0.20× | ||
| Q1 25 | — | 0.21× | ||
| Q4 24 | — | 0.21× | ||
| Q3 24 | — | 0.21× | ||
| Q2 24 | — | 0.23× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
