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BOSTON BEER CO INC（SAM）与VinFast Auto Ltd.（VFS）财务数据对比。点击上方公司名可切换其他公司
VinFast Auto Ltd.的季度营收约是BOSTON BEER CO INC的1.6倍（$718.6M vs $461.6M）
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。
VinFast Auto Ltd.是越南跨国汽车企业，由越南最大私营综合企业集团之一Vingroup创立。Vingroup由越南知名企业家潘日旺创办，业务覆盖地产、零售、医疗、科技等多个领域，是越南本土头部企业集团。
SAM vs VFS — 直观对比
营收规模更大
VFS
是对方的1.6倍
$461.6M
损益表 — Q1 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $718.6M |
| 净利润 | — | $-20.0M |
| 毛利率 | 46.4% | — |
| 营业利润率 | 12.4% | -96.1% |
| 净利率 | — | -2.8% |
| 营收同比 | -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SAMVFS
| Q1 26 | $461.6M | — | ||
| Q4 25 | $385.7M | — | ||
| Q3 25 | $537.5M | $718.6M | ||
| Q2 25 | $587.9M | $663.0M | ||
| Q1 25 | $453.9M | $656.5M | ||
| Q4 24 | $402.3M | — | ||
| Q3 24 | $605.5M | $511.6M | ||
| Q2 24 | $579.1M | — |
净利润SAMVFS
| Q1 26 | — | — | ||
| Q4 25 | $-22.5M | — | ||
| Q3 25 | $46.2M | $-20.0M | ||
| Q2 25 | $60.4M | $-51.8M | ||
| Q1 25 | $24.4M | $-26.1M | ||
| Q4 24 | $-38.8M | — | ||
| Q3 24 | $33.5M | $-10.4M | ||
| Q2 24 | $52.3M | — |
毛利率SAMVFS
| 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SAMVFS
| Q1 26 | 12.4% | — | ||
| Q4 25 | -8.6% | — | ||
| Q3 25 | 11.5% | -96.1% | ||
| Q2 25 | 14.0% | -79.0% | ||
| Q1 25 | 7.4% | -74.0% | ||
| Q4 24 | -13.9% | — | ||
| Q3 24 | 7.6% | -65.9% | ||
| Q2 24 | 12.2% | — |
净利率SAMVFS
| Q1 26 | — | — | ||
| Q4 25 | -5.8% | — | ||
| Q3 25 | 8.6% | -2.8% | ||
| Q2 25 | 10.3% | -7.8% | ||
| Q1 25 | 5.4% | -4.0% | ||
| Q4 24 | -9.6% | — | ||
| Q3 24 | 5.5% | -2.0% | ||
| Q2 24 | 9.0% | — |
每股收益（稀释后）SAMVFS
| Q1 26 | $2.16 | — | ||
| Q4 25 | $-1.97 | — | ||
| Q3 25 | $4.25 | — | ||
| Q2 25 | $5.45 | — | ||
| Q1 25 | $2.16 | — | ||
| Q4 24 | $-3.23 | — | ||
| Q3 24 | $2.86 | — | ||
| Q2 24 | $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 | $164.1M | $8.8M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $682.6M | — |
| 总资产 | $1.2B | $183.2M |
| 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SAMVFS
| Q1 26 | $164.1M | — | ||
| Q4 25 | $223.4M | — | ||
| Q3 25 | $250.5M | $8.8M | ||
| Q2 25 | $212.4M | $650.0M | ||
| Q1 25 | $152.5M | $2.4M | ||
| Q4 24 | $211.8M | — | ||
| Q3 24 | $255.6M | $1.9M | ||
| Q2 24 | $219.3M | — |
股东权益SAMVFS
| Q1 26 | $682.6M | — | ||
| Q4 25 | $846.3M | — | ||
| Q3 25 | $911.0M | — | ||
| Q2 25 | $912.3M | $-7.2B | ||
| Q1 25 | $897.0M | — | ||
| Q4 24 | $916.2M | — | ||
| Q3 24 | $1.0B | — | ||
| Q2 24 | $1.0B | — |
总资产SAMVFS
| Q1 26 | $1.2B | — | ||
| Q4 25 | $1.2B | — | ||
| Q3 25 | $1.2B | $183.2M | ||
| Q2 25 | $1.3B | $7.2B | ||
| Q1 25 | $1.2B | $158.2M | ||
| Q4 24 | $1.3B | — | ||
| Q3 24 | $1.4B | $151.8M | ||
| Q2 24 | $1.4B | — |
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
SAM
暂无分部数据
VFS
| Sales of vehicles | $662.9M | 92% |
| Sales of spare parts and components | $41.3M | 6% |
| Revenue from leasing activities | $12.3M | 2% |
| Finance income | $2.4M | 0% |
| Rendering of services | $1.2M | 0% |
