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BOSTON BEER CO INC（SAM）与Vestis Corp（VSTS）财务数据对比。点击上方公司名可切换其他公司
Vestis Corp的季度营收约是BOSTON BEER CO INC的1.4倍（$663.4M vs $461.6M），Vestis Corp同比增速更快（-3.0% vs -4.1%），过去两年Vestis Corp的营收复合增速更高（-3.0% 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。
Vestis Corp是北美领先的工作制服、安全防护服饰及配套设施服务供应商，服务覆盖医疗、制造、零售、餐饮住宿、公共服务等多个领域，为企业客户提供定制化的制服租赁、清洁与日常维护解决方案。
SAM vs VSTS — 直观对比
营收规模更大
VSTS
是对方的1.4倍
$461.6M
营收增速更快
VSTS
高出1.1%
-4.1%
两年增速更快
VSTS
近两年复合增速
-10.7%
损益表 — Q1 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $461.6M | $663.4M |
| 净利润 | — | $-6.4M |
| 毛利率 | 46.4% | — |
| 营业利润率 | 12.4% | 2.5% |
| 净利率 | — | -1.0% |
| 营收同比 | -4.1% | -3.0% |
| 净利润同比 | — | -868.1% |
| 每股收益（稀释后） | $2.16 | $-0.05 |
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SAMVSTS
| Q1 26 | $461.6M | $663.4M | ||
| Q4 25 | $385.7M | $712.0M | ||
| Q3 25 | $537.5M | — | ||
| Q2 25 | $587.9M | $673.8M | ||
| Q1 25 | $453.9M | $665.2M | ||
| Q4 24 | $402.3M | $683.8M | ||
| Q3 24 | $605.5M | $684.3M | ||
| Q2 24 | $579.1M | $698.2M |
净利润SAMVSTS
| Q1 26 | — | $-6.4M | ||
| Q4 25 | $-22.5M | $-12.5M | ||
| Q3 25 | $46.2M | — | ||
| Q2 25 | $60.4M | $-676.0K | ||
| Q1 25 | $24.4M | $-27.8M | ||
| Q4 24 | $-38.8M | $832.0K | ||
| Q3 24 | $33.5M | $-2.3M | ||
| Q2 24 | $52.3M | $5.0M |
毛利率SAMVSTS
| 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SAMVSTS
| Q1 26 | 12.4% | 2.5% | ||
| Q4 25 | -8.6% | 2.5% | ||
| Q3 25 | 11.5% | — | ||
| Q2 25 | 14.0% | 3.7% | ||
| Q1 25 | 7.4% | -1.3% | ||
| Q4 24 | -13.9% | 4.4% | ||
| Q3 24 | 7.6% | 4.4% | ||
| Q2 24 | 12.2% | 5.4% |
净利率SAMVSTS
| Q1 26 | — | -1.0% | ||
| Q4 25 | -5.8% | -1.8% | ||
| Q3 25 | 8.6% | — | ||
| Q2 25 | 10.3% | -0.1% | ||
| Q1 25 | 5.4% | -4.2% | ||
| Q4 24 | -9.6% | 0.1% | ||
| Q3 24 | 5.5% | -0.3% | ||
| Q2 24 | 9.0% | 0.7% |
每股收益（稀释后）SAMVSTS
| Q1 26 | $2.16 | $-0.05 | ||
| Q4 25 | $-1.97 | $-0.10 | ||
| Q3 25 | $4.25 | — | ||
| Q2 25 | $5.45 | $-0.01 | ||
| Q1 25 | $2.16 | $-0.21 | ||
| Q4 24 | $-3.23 | $0.01 | ||
| Q3 24 | $2.86 | $-0.02 | ||
| Q2 24 | $4.39 | $0.04 |
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 | $41.5M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $682.6M | $864.4M |
| 总资产 | $1.2B | $2.9B |
| 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SAMVSTS
| Q1 26 | $164.1M | $41.5M | ||
| Q4 25 | $223.4M | $29.7M | ||
| Q3 25 | $250.5M | — | ||
| Q2 25 | $212.4M | $23.7M | ||
| Q1 25 | $152.5M | $28.8M | ||
| Q4 24 | $211.8M | $18.6M | ||
| Q3 24 | $255.6M | $31.0M | ||
| Q2 24 | $219.3M | $29.1M |
总债务SAMVSTS
| Q1 26 | — | — | ||
| Q4 25 | — | $1.2B | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | $1.2B | ||
| Q2 24 | — | — |
股东权益SAMVSTS
| Q1 26 | $682.6M | $864.4M | ||
| Q4 25 | $846.3M | $865.6M | ||
| Q3 25 | $911.0M | — | ||
| Q2 25 | $912.3M | $882.2M | ||
| Q1 25 | $897.0M | $876.3M | ||
| Q4 24 | $916.2M | $899.6M | ||
| Q3 24 | $1.0B | $903.1M | ||
| Q2 24 | $1.0B | $901.2M |
总资产SAMVSTS
| Q1 26 | $1.2B | $2.9B | ||
| Q4 25 | $1.2B | $2.9B | ||
| Q3 25 | $1.2B | — | ||
| Q2 25 | $1.3B | $2.9B | ||
| Q1 25 | $1.2B | $2.9B | ||
| Q4 24 | $1.3B | $2.9B | ||
| Q3 24 | $1.4B | $2.9B | ||
| Q2 24 | $1.4B | $3.1B |
负债/权益比SAMVSTS
| Q1 26 | — | — | ||
| Q4 25 | — | 1.35× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 1.29× | ||
| Q2 24 | — | — |
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 | — | $37.7M |
| 自由现金流经营现金流 - 资本支出 | — | $28.3M |
| 自由现金流率自由现金流/营收 | — | 4.3% |
| 资本支出强度资本支出/营收 | — | 1.4% |
| 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 | — | $45.0M |
8季度趋势，按日历期对齐
经营现金流SAMVSTS
| Q1 26 | — | $37.7M | ||
| Q4 25 | $39.9M | $30.9M | ||
| Q3 25 | $101.8M | — | ||
| Q2 25 | $126.5M | $22.9M | ||
| Q1 25 | $1.9M | $6.7M | ||
| Q4 24 | $41.9M | $3.8M | ||
| Q3 24 | $115.9M | $295.6M | ||
| Q2 24 | $96.0M | $48.7M |
自由现金流SAMVSTS
| Q1 26 | — | $28.3M | ||
| Q4 25 | $22.1M | $15.6M | ||
| Q3 25 | $89.2M | — | ||
| Q2 25 | $112.2M | $8.0M | ||
| Q1 25 | $-8.0M | $-6.9M | ||
| Q4 24 | $18.4M | $-11.0M | ||
| Q3 24 | $99.2M | $267.5M | ||
| Q2 24 | $75.6M | $27.7M |
自由现金流率SAMVSTS
| Q1 26 | — | 4.3% | ||
| Q4 25 | 5.7% | 2.2% | ||
| Q3 25 | 16.6% | — | ||
| Q2 25 | 19.1% | 1.2% | ||
| Q1 25 | -1.8% | -1.0% | ||
| Q4 24 | 4.6% | -1.6% | ||
| Q3 24 | 16.4% | 39.1% | ||
| Q2 24 | 13.1% | 4.0% |
资本支出强度SAMVSTS
| Q1 26 | — | 1.4% | ||
| Q4 25 | 4.6% | 2.2% | ||
| Q3 25 | 2.3% | — | ||
| Q2 25 | 2.4% | 2.2% | ||
| Q1 25 | 2.2% | 2.0% | ||
| Q4 24 | 5.8% | 2.2% | ||
| Q3 24 | 2.8% | 4.1% | ||
| Q2 24 | 3.5% | 3.0% |
现金转化率SAMVSTS
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 2.21× | — | ||
| Q2 25 | 2.09× | — | ||
| Q1 25 | 0.08× | — | ||
| Q4 24 | — | 4.54× | ||
| Q3 24 | 3.46× | — | ||
| Q2 24 | 1.83× | 9.66× |
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
VSTS
| Workplace Supplies | $375.2M | 57% |
| Uniforms | $227.7M | 34% |
| Other | $60.5M | 9% |
