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SHOULDER INNOVATIONS, INC.（SI）与VALUE LINE INC（VALU）财务数据对比。点击上方公司名可切换其他公司
SHOULDER INNOVATIONS, INC.的季度营收约是VALUE LINE INC的1.4倍（$11.8M vs $8.3M），VALUE LINE INC净利率更高（71.4% vs -74.3%，领先145.7%）
Shoulder Innovations Inc是一家专注于肩关节置换手术相关骨科医疗器械研发、生产与商业化的医疗科技企业，旗下产品可降低手术并发症风险、优化患者预后，主要面向北美、西欧等市场的骨科医师及医疗机构发售。
价值线公司是一家总部位于纽约的上市投资研究与金融出版企业，由阿诺德·伯恩哈德于1931年创立。该公司最为人熟知的业务是出版《价值线投资调查》，这份股票分析刊物跟踪覆盖约1700只上市个股的行情与研究。
SI vs VALU — 直观对比
营收规模更大
SI
是对方的1.4倍
$8.3M
净利率更高
VALU
高出145.7%
-74.3%
损益表 — Q3 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $11.8M | $8.3M |
| 净利润 | $-8.7M | $5.9M |
| 毛利率 | 76.2% | — |
| 营业利润率 | -65.0% | 12.1% |
| 净利率 | -74.3% | 71.4% |
| 营收同比 | — | -7.7% |
| 净利润同比 | — | 14.5% |
| 每股收益（稀释后） | $-0.64 | — |
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SIVALU
| Q1 26 | — | $8.3M | ||
| Q4 25 | — | $8.6M | ||
| Q3 25 | $11.8M | $8.6M | ||
| Q2 25 | $11.0M | $8.4M | ||
| Q1 25 | — | $9.0M | ||
| Q4 24 | — | $8.8M | ||
| Q3 24 | — | $8.9M | ||
| Q2 24 | — | $9.0M |
净利润SIVALU
| Q1 26 | — | $5.9M | ||
| Q4 25 | — | $5.7M | ||
| Q3 25 | $-8.7M | $6.5M | ||
| Q2 25 | $-19.2M | $4.0M | ||
| Q1 25 | — | $5.2M | ||
| Q4 24 | — | $5.7M | ||
| Q3 24 | — | $5.9M | ||
| Q2 24 | — | $4.8M |
毛利率SIVALU
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 76.2% | — | ||
| Q2 25 | 76.2% | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
营业利润率SIVALU
| Q1 26 | — | 12.1% | ||
| Q4 25 | — | 17.7% | ||
| Q3 25 | -65.0% | 17.4% | ||
| Q2 25 | -53.2% | 9.9% | ||
| Q1 25 | — | 17.4% | ||
| Q4 24 | — | 19.7% | ||
| Q3 24 | — | 20.8% | ||
| Q2 24 | — | 16.5% |
净利率SIVALU
| Q1 26 | — | 71.4% | ||
| Q4 25 | — | 66.4% | ||
| Q3 25 | -74.3% | 75.1% | ||
| Q2 25 | -174.3% | 47.1% | ||
| Q1 25 | — | 57.6% | ||
| Q4 24 | — | 64.3% | ||
| Q3 24 | — | 66.3% | ||
| Q2 24 | — | 53.1% |
每股收益（稀释后）SIVALU
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | $-0.64 | — | ||
| Q2 25 | $-165.53 | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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 | $54.9M | $92.5M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $147.8M | $107.8M |
| 总资产 | $177.8M | $151.0M |
| 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SIVALU
| Q1 26 | — | $92.5M | ||
| Q4 25 | — | $86.6M | ||
| Q3 25 | $54.9M | $33.7M | ||
| Q2 25 | $27.1M | $67.7M | ||
| Q1 25 | — | $52.8M | ||
| Q4 24 | — | $22.3M | ||
| Q3 24 | — | $30.9M | ||
| Q2 24 | — | $4.4M |
股东权益SIVALU
| Q1 26 | — | $107.8M | ||
| Q4 25 | — | $105.5M | ||
| Q3 25 | $147.8M | $103.0M | ||
| Q2 25 | $-78.2M | $99.7M | ||
| Q1 25 | — | $99.0M | ||
| Q4 24 | — | $96.7M | ||
| Q3 24 | — | $93.9M | ||
| Q2 24 | — | $90.8M |
总资产SIVALU
| Q1 26 | — | $151.0M | ||
| Q4 25 | — | $147.9M | ||
| Q3 25 | $177.8M | $148.2M | ||
| Q2 25 | $77.8M | $144.5M | ||
| Q1 25 | — | $143.6M | ||
| Q4 24 | — | $140.0M | ||
| Q3 24 | — | $138.6M | ||
| Q2 24 | — | $136.0M |
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 | $-8.6M | $5.3M |
| 自由现金流经营现金流 - 资本支出 | $-11.4M | — |
| 自由现金流率自由现金流/营收 | -96.7% | — |
| 资本支出强度资本支出/营收 | 23.9% | 0.0% |
| 现金转化率经营现金流/净利润 | — | 0.89× |
| 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SIVALU
| Q1 26 | — | $5.3M | ||
| Q4 25 | — | $3.0M | ||
| Q3 25 | $-8.6M | $5.6M | ||
| Q2 25 | $-11.3M | $20.2M | ||
| Q1 25 | — | $6.9M | ||
| Q4 24 | — | $3.1M | ||
| Q3 24 | — | $4.8M | ||
| Q2 24 | — | $17.9M |
自由现金流SIVALU
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | $-11.4M | — | ||
| Q2 25 | $-13.6M | $20.1M | ||
| Q1 25 | — | $6.8M | ||
| Q4 24 | — | $3.0M | ||
| Q3 24 | — | $4.8M | ||
| Q2 24 | — | $17.9M |
自由现金流率SIVALU
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | -96.7% | — | ||
| Q2 25 | -123.4% | 239.2% | ||
| Q1 25 | — | 75.3% | ||
| Q4 24 | — | 34.1% | ||
| Q3 24 | — | 53.7% | ||
| Q2 24 | — | 199.0% |
资本支出强度SIVALU
| Q1 26 | — | 0.0% | ||
| Q4 25 | — | 0.0% | ||
| Q3 25 | 23.9% | 0.0% | ||
| Q2 25 | 21.0% | 2.1% | ||
| Q1 25 | — | 1.2% | ||
| Q4 24 | — | 0.7% | ||
| Q3 24 | — | 0.0% | ||
| Q2 24 | — | 0.2% |
现金转化率SIVALU
| Q1 26 | — | 0.89× | ||
| Q4 25 | — | 0.52× | ||
| Q3 25 | — | 0.86× | ||
| Q2 25 | — | 5.12× | ||
| Q1 25 | — | 1.33× | ||
| Q4 24 | — | 0.54× | ||
| Q3 24 | — | 0.81× | ||
| Q2 24 | — | 3.75× |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
