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BOSTON BEER CO INC（SAM）与UNIVERSAL TECHNICAL INSTITUTE INC（UTI）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UNIVERSAL TECHNICAL INSTITUTE INC的2.1倍（$461.6M vs $221.4M），UNIVERSAL TECHNICAL INSTITUTE INC同比增速更快（6.7% vs -4.1%），过去两年UNIVERSAL TECHNICAL INSTITUTE INC的营收复合增速更高（11.7% 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。
环球技术学院（UTI）是美国的营利性私立技术院校集团，1965年由罗伯特·斯威特创立，专注于提供职业技术类教育课程，培养符合产业需求的技能型人才，在美职业教育领域拥有较长的运营历史与行业经验。
SAM vs UTI — 直观对比
营收规模更大
SAM
是对方的2.1倍
$221.4M
营收增速更快
UTI
高出10.8%
-4.1%
两年增速更快
UTI
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $221.4M |
| 净利润 | — | $433.0K |
| 毛利率 | 46.4% | — |
| 营业利润率 | 12.4% | 0.2% |
| 净利率 | — | 0.2% |
| 营收同比 | -4.1% | 6.7% |
| 净利润同比 | — | -60.5% |
| 每股收益（稀释后） | $2.16 | $0.01 |
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SAMUTI
| Q1 26 | $461.6M | $221.4M | ||
| Q4 25 | $385.7M | $220.8M | ||
| Q3 25 | $537.5M | $222.4M | ||
| Q2 25 | $587.9M | $204.3M | ||
| Q1 25 | $453.9M | $207.4M | ||
| Q4 24 | $402.3M | $201.4M | ||
| Q3 24 | $605.5M | $196.4M | ||
| Q2 24 | $579.1M | $177.5M |
净利润SAMUTI
| Q1 26 | — | $433.0K | ||
| Q4 25 | $-22.5M | $12.8M | ||
| Q3 25 | $46.2M | $18.8M | ||
| Q2 25 | $60.4M | $10.7M | ||
| Q1 25 | $24.4M | $11.4M | ||
| Q4 24 | $-38.8M | $22.2M | ||
| Q3 24 | $33.5M | $18.8M | ||
| Q2 24 | $52.3M | $5.0M |
毛利率SAMUTI
| 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SAMUTI
| Q1 26 | 12.4% | 0.2% | ||
| Q4 25 | -8.6% | 7.1% | ||
| Q3 25 | 11.5% | 11.2% | ||
| Q2 25 | 14.0% | 6.9% | ||
| Q1 25 | 7.4% | 8.1% | ||
| Q4 24 | -13.9% | 13.6% | ||
| Q3 24 | 7.6% | 13.3% | ||
| Q2 24 | 12.2% | 4.2% |
净利率SAMUTI
| Q1 26 | — | 0.2% | ||
| Q4 25 | -5.8% | 5.8% | ||
| Q3 25 | 8.6% | 8.4% | ||
| Q2 25 | 10.3% | 5.2% | ||
| Q1 25 | 5.4% | 5.5% | ||
| Q4 24 | -9.6% | 11.0% | ||
| Q3 24 | 5.5% | 9.6% | ||
| Q2 24 | 9.0% | 2.8% |
每股收益（稀释后）SAMUTI
| Q1 26 | $2.16 | $0.01 | ||
| Q4 25 | $-1.97 | $0.23 | ||
| Q3 25 | $4.25 | $0.33 | ||
| Q2 25 | $5.45 | $0.19 | ||
| Q1 25 | $2.16 | $0.21 | ||
| Q4 24 | $-3.23 | $0.40 | ||
| Q3 24 | $2.86 | $0.35 | ||
| Q2 24 | $4.39 | $0.09 |
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 | $162.0M |
| 总债务越低越好 | — | $127.8M |
| 股东权益账面价值 | $682.6M | $339.9M |
| 总资产 | $1.2B | $852.2M |
| 负债/权益比越低杠杆越低 | — | 0.38× |
8季度趋势，按日历期对齐
现金及短期投资SAMUTI
| Q1 26 | $164.1M | $162.0M | ||
| Q4 25 | $223.4M | $162.8M | ||
| Q3 25 | $250.5M | $169.1M | ||
| Q2 25 | $212.4M | $70.7M | ||
| Q1 25 | $152.5M | $96.0M | ||
| Q4 24 | $211.8M | $172.0M | ||
| Q3 24 | $255.6M | $161.9M | ||
| Q2 24 | $219.3M | $115.5M |
总债务SAMUTI
| Q1 26 | — | $127.8M | ||
| Q4 25 | — | $101.4M | ||
| Q3 25 | — | $87.1M | ||
| Q2 25 | — | $73.8M | ||
| Q1 25 | — | $94.4M | ||
| Q4 24 | — | $120.1M | ||
| Q3 24 | — | $125.7M | ||
| Q2 24 | — | $137.3M |
股东权益SAMUTI
| Q1 26 | $682.6M | $339.9M | ||
| Q4 25 | $846.3M | $335.9M | ||
| Q3 25 | $911.0M | $328.1M | ||
| Q2 25 | $912.3M | $306.8M | ||
| Q1 25 | $897.0M | $293.9M | ||
| Q4 24 | $916.2M | $280.0M | ||
| Q3 24 | $1.0B | $260.2M | ||
| Q2 24 | $1.0B | $239.4M |
总资产SAMUTI
| Q1 26 | $1.2B | $852.2M | ||
| Q4 25 | $1.2B | $834.0M | ||
| Q3 25 | $1.2B | $826.1M | ||
| Q2 25 | $1.3B | $740.8M | ||
| Q1 25 | $1.2B | $720.4M | ||
| Q4 24 | $1.3B | $753.8M | ||
| Q3 24 | $1.4B | $744.6M | ||
| Q2 24 | $1.4B | $706.0M |
负债/权益比SAMUTI
| Q1 26 | — | 0.38× | ||
| Q4 25 | — | 0.30× | ||
| Q3 25 | — | 0.27× | ||
| Q2 25 | — | 0.24× | ||
| Q1 25 | — | 0.32× | ||
| Q4 24 | — | 0.43× | ||
| Q3 24 | — | 0.48× | ||
| Q2 24 | — | 0.57× |
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 | — | $7.1M |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 现金转化率经营现金流/净利润 | — | 16.33× |
| 过去12个月自由现金流最近4个季度 | — | — |
8季度趋势，按日历期对齐
经营现金流SAMUTI
| Q1 26 | — | $7.1M | ||
| Q4 25 | $39.9M | $3.1M | ||
| Q3 25 | $101.8M | $57.1M | ||
| Q2 25 | $126.5M | $18.1M | ||
| Q1 25 | $1.9M | $-789.0K | ||
| Q4 24 | $41.9M | $23.0M | ||
| Q3 24 | $115.9M | $67.5M | ||
| Q2 24 | $96.0M | $10.0M |
自由现金流SAMUTI
| Q1 26 | — | — | ||
| Q4 25 | $22.1M | $-19.2M | ||
| Q3 25 | $89.2M | $40.6M | ||
| Q2 25 | $112.2M | $6.8M | ||
| Q1 25 | $-8.0M | $-11.7M | ||
| Q4 24 | $18.4M | $19.6M | ||
| Q3 24 | $99.2M | $60.0M | ||
| Q2 24 | $75.6M | $3.0M |
自由现金流率SAMUTI
| Q1 26 | — | — | ||
| Q4 25 | 5.7% | -8.7% | ||
| Q3 25 | 16.6% | 18.3% | ||
| Q2 25 | 19.1% | 3.4% | ||
| Q1 25 | -1.8% | -5.7% | ||
| Q4 24 | 4.6% | 9.7% | ||
| Q3 24 | 16.4% | 30.6% | ||
| Q2 24 | 13.1% | 1.7% |
资本支出强度SAMUTI
| Q1 26 | — | — | ||
| Q4 25 | 4.6% | 10.1% | ||
| Q3 25 | 2.3% | 7.4% | ||
| Q2 25 | 2.4% | 5.5% | ||
| Q1 25 | 2.2% | 5.3% | ||
| Q4 24 | 5.8% | 1.7% | ||
| Q3 24 | 2.8% | 3.8% | ||
| Q2 24 | 3.5% | 4.0% |
现金转化率SAMUTI
| Q1 26 | — | 16.33× | ||
| Q4 25 | — | 0.24× | ||
| Q3 25 | 2.21× | 3.04× | ||
| Q2 25 | 2.09× | 1.69× | ||
| Q1 25 | 0.08× | -0.07× | ||
| Q4 24 | — | 1.04× | ||
| Q3 24 | 3.46× | 3.58× | ||
| Q2 24 | 1.83× | 2.01× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
