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BOSTON BEER CO INC（SAM）与VIRTUS INVESTMENT PARTNERS, INC.（VRTS）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VIRTUS INVESTMENT PARTNERS, INC.的2.3倍（$461.6M vs $199.5M），VIRTUS INVESTMENT PARTNERS, INC.同比增速更快（-4.1% vs -4.1%），过去两年VIRTUS INVESTMENT PARTNERS, INC.的营收复合增速更高（-5.7% 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。
Virtus Investment Partners是一家美国多管理人资产管理企业，旗下汇集多家具备独立投资流程与自有品牌的关联投资管理人，同时也提供非关联子投资顾问服务，为客户提供多元化的资产管理解决方案。
SAM vs VRTS — 直观对比
营收规模更大
SAM
是对方的2.3倍
$199.5M
营收增速更快
VRTS
高出0.0%
-4.1%
两年增速更快
VRTS
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $199.5M |
| 净利润 | — | $7.1M |
| 毛利率 | 46.4% | — |
| 营业利润率 | 12.4% | 7.7% |
| 净利率 | — | 3.6% |
| 营收同比 | -4.1% | -4.1% |
| 净利润同比 | — | -78.1% |
| 每股收益（稀释后） | $2.16 | $1.05 |
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SAMVRTS
| Q1 26 | $461.6M | $199.5M | ||
| Q4 25 | $385.7M | $208.0M | ||
| Q3 25 | $537.5M | $216.4M | ||
| Q2 25 | $587.9M | $210.5M | ||
| Q1 25 | $453.9M | $217.9M | ||
| Q4 24 | $402.3M | $233.5M | ||
| Q3 24 | $605.5M | $227.0M | ||
| Q2 24 | $579.1M | $224.4M |
净利润SAMVRTS
| Q1 26 | — | $7.1M | ||
| Q4 25 | $-22.5M | $33.9M | ||
| Q3 25 | $46.2M | $31.3M | ||
| Q2 25 | $60.4M | $42.7M | ||
| Q1 25 | $24.4M | $28.1M | ||
| Q4 24 | $-38.8M | $39.5M | ||
| Q3 24 | $33.5M | $49.1M | ||
| Q2 24 | $52.3M | $26.0M |
毛利率SAMVRTS
| 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SAMVRTS
| Q1 26 | 12.4% | 7.7% | ||
| Q4 25 | -8.6% | 19.1% | ||
| Q3 25 | 11.5% | 21.7% | ||
| Q2 25 | 14.0% | 21.5% | ||
| Q1 25 | 7.4% | 16.8% | ||
| Q4 24 | -13.9% | 21.7% | ||
| Q3 24 | 7.6% | 24.3% | ||
| Q2 24 | 12.2% | 19.7% |
净利率SAMVRTS
| Q1 26 | — | 3.6% | ||
| Q4 25 | -5.8% | 16.3% | ||
| Q3 25 | 8.6% | 14.5% | ||
| Q2 25 | 10.3% | 20.3% | ||
| Q1 25 | 5.4% | 12.9% | ||
| Q4 24 | -9.6% | 16.9% | ||
| Q3 24 | 5.5% | 21.6% | ||
| Q2 24 | 9.0% | 11.6% |
每股收益（稀释后）SAMVRTS
| Q1 26 | $2.16 | $1.05 | ||
| Q4 25 | $-1.97 | $5.15 | ||
| Q3 25 | $4.25 | $4.65 | ||
| Q2 25 | $5.45 | $6.12 | ||
| Q1 25 | $2.16 | $4.05 | ||
| Q4 24 | $-3.23 | $4.65 | ||
| Q3 24 | $2.86 | $5.71 | ||
| Q2 24 | $4.39 | $2.43 |
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 | $136.6M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $682.6M | $93.6B |
| 总资产 | $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SAMVRTS
| Q1 26 | $164.1M | $136.6M | ||
| 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SAMVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | $390.0M | ||
| Q3 25 | — | $390.6M | ||
| Q2 25 | — | $231.3M | ||
| Q1 25 | — | $231.7M | ||
| Q4 24 | — | $232.1M | ||
| Q3 24 | — | $237.5M | ||
| Q2 24 | — | $247.6M |
股东权益SAMVRTS
| Q1 26 | $682.6M | $93.6B | ||
| Q4 25 | $846.3M | $934.0M | ||
| Q3 25 | $911.0M | $918.7M | ||
| Q2 25 | $912.3M | $896.4M | ||
| Q1 25 | $897.0M | $893.7M | ||
| Q4 24 | $916.2M | $897.5M | ||
| Q3 24 | $1.0B | $889.0M | ||
| Q2 24 | $1.0B | $868.7M |
总资产SAMVRTS
| Q1 26 | $1.2B | — | ||
| Q4 25 | $1.2B | $4.3B | ||
| Q3 25 | $1.2B | $3.9B | ||
| Q2 25 | $1.3B | $3.7B | ||
| Q1 25 | $1.2B | $3.7B | ||
| Q4 24 | $1.3B | $4.0B | ||
| Q3 24 | $1.4B | $3.6B | ||
| Q2 24 | $1.4B | $3.6B |
负债/权益比SAMVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | 0.42× | ||
| Q3 25 | — | 0.43× | ||
| Q2 25 | — | 0.26× | ||
| Q1 25 | — | 0.26× | ||
| Q4 24 | — | 0.26× | ||
| Q3 24 | — | 0.27× | ||
| Q2 24 | — | 0.29× |
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
VRTS
| Investment management fees | $169.1M | 85% |
| Administration and shareholder service fees | $17.3M | 9% |
| Distribution and service fees | $11.6M | 6% |
