vs
Simpson Manufacturing Co., Inc.（SSD）与罗塞塔石碑（STEP）财务数据对比。点击上方公司名可切换其他公司
Simpson Manufacturing Co., Inc.的季度营收约是罗塞塔石碑的1.0倍（$588.0M vs $586.5M），Simpson Manufacturing Co., Inc.净利率更高（15.0% vs -21.0%，领先36.1%），罗塞塔石碑同比增速更快（73.0% vs 9.1%），过去两年罗塞塔石碑的营收复合增速更高（28.2% vs -0.8%）
辛普森制造是美国领先的建筑材料生产企业，主营面向新建建筑及改造翻新项目的结构连接件、紧固件、锚固件等专业产品，在建筑配套材料领域具备深厚的技术积累与较高的市场认可度。
罗塞塔石碑是美国教育科技软件企业，开发语言学习、读写能力提升及脑训练类软件，旗下语言学习产品知名度极高。2013年公司收购Livemocha、Lexia Learning等品牌拓展教育科技业务矩阵，2021年正式成为IXL Learning的子公司。
SSD vs STEP — 直观对比
营收规模更大
SSD
是对方的1.0倍
$586.5M
营收增速更快
STEP
高出63.9%
9.1%
净利率更高
SSD
高出36.1%
-21.0%
两年增速更快
STEP
近两年复合增速
-0.8%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $588.0M | $586.5M |
| 净利润 | $88.2M | $-123.5M |
| 毛利率 | 45.2% | — |
| 营业利润率 | 19.5% | -33.2% |
| 净利率 | 15.0% | -21.0% |
| 营收同比 | 9.1% | 73.0% |
| 净利润同比 | 13.3% | 35.7% |
| 每股收益（稀释后） | $2.13 | $-1.55 |
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SSDSTEP
| Q1 26 | $588.0M | — | ||
| Q4 25 | $539.3M | $586.5M | ||
| Q3 25 | $623.5M | $454.2M | ||
| Q2 25 | $631.1M | $364.3M | ||
| Q1 25 | $538.9M | $377.7M | ||
| Q4 24 | $517.4M | $339.0M | ||
| Q3 24 | $587.2M | $271.7M | ||
| Q2 24 | $597.0M | $186.4M |
净利润SSDSTEP
| Q1 26 | $88.2M | — | ||
| Q4 25 | $56.2M | $-123.5M | ||
| Q3 25 | $107.4M | $-366.1M | ||
| Q2 25 | $103.5M | $-38.4M | ||
| Q1 25 | $77.9M | $-18.5M | ||
| Q4 24 | $55.4M | $-192.0M | ||
| Q3 24 | $93.5M | $17.6M | ||
| Q2 24 | $97.8M | $13.3M |
毛利率SSDSTEP
| Q1 26 | 45.2% | — | ||
| Q4 25 | 43.4% | — | ||
| Q3 25 | 46.4% | — | ||
| Q2 25 | 46.7% | — | ||
| Q1 25 | 46.8% | — | ||
| Q4 24 | 44.0% | — | ||
| Q3 24 | 46.8% | — | ||
| Q2 24 | 46.7% | — |
营业利润率SSDSTEP
| Q1 26 | 19.5% | — | ||
| Q4 25 | 13.9% | -33.2% | ||
| Q3 25 | 22.6% | -148.8% | ||
| Q2 25 | 22.2% | -5.6% | ||
| Q1 25 | 19.0% | 2.6% | ||
| Q4 24 | 14.8% | -101.7% | ||
| Q3 24 | 21.3% | 21.3% | ||
| Q2 24 | 22.1% | 29.4% |
净利率SSDSTEP
| Q1 26 | 15.0% | — | ||
| Q4 25 | 10.4% | -21.0% | ||
| Q3 25 | 17.2% | -80.6% | ||
| Q2 25 | 16.4% | -10.5% | ||
| Q1 25 | 14.5% | -4.9% | ||
| Q4 24 | 10.7% | -56.6% | ||
| Q3 24 | 15.9% | 6.5% | ||
| Q2 24 | 16.4% | 7.2% |
每股收益（稀释后）SSDSTEP
| Q1 26 | $2.13 | — | ||
| Q4 25 | $1.34 | $-1.55 | ||
| Q3 25 | $2.58 | $-4.66 | ||
| Q2 25 | $2.47 | $-0.49 | ||
| Q1 25 | $1.85 | $-0.37 | ||
| Q4 24 | $1.31 | $-2.61 | ||
| Q3 24 | $2.21 | $0.26 | ||
| Q2 24 | $2.31 | $0.20 |
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 | $341.0M | — |
| 总债务越低越好 | — | $270.2M |
| 股东权益账面价值 | $2.1B | $-378.8M |
| 总资产 | $3.0B | $5.2B |
| 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SSDSTEP
| Q1 26 | $341.0M | — | ||
| Q4 25 | $384.1M | — | ||
| Q3 25 | $297.3M | — | ||
| Q2 25 | $190.4M | — | ||
| Q1 25 | $150.3M | — | ||
| Q4 24 | $239.4M | — | ||
| Q3 24 | $339.4M | — | ||
| Q2 24 | $354.9M | — |
总债务SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | $300.0M | $270.2M | ||
| Q3 25 | $371.3M | $269.9M | ||
| Q2 25 | $376.9M | $269.6M | ||
| Q1 25 | $382.5M | $269.3M | ||
| Q4 24 | $388.1M | $168.9M | ||
| Q3 24 | $393.8M | $172.3M | ||
| Q2 24 | $399.4M | $172.1M |
股东权益SSDSTEP
| Q1 26 | $2.1B | — | ||
| Q4 25 | $2.0B | $-378.8M | ||
| Q3 25 | $2.0B | $-233.5M | ||
| Q2 25 | $1.9B | $153.9M | ||
| Q1 25 | $1.9B | $179.4M | ||
| Q4 24 | $1.8B | $209.8M | ||
| Q3 24 | $1.9B | $397.5M | ||
| Q2 24 | $1.8B | $366.9M |
总资产SSDSTEP
| Q1 26 | $3.0B | — | ||
| Q4 25 | $3.1B | $5.2B | ||
| Q3 25 | $3.0B | $5.3B | ||
| Q2 25 | $3.0B | $4.8B | ||
| Q1 25 | $2.8B | $4.6B | ||
| Q4 24 | $2.7B | $4.3B | ||
| Q3 24 | $2.9B | $4.0B | ||
| Q2 24 | $2.8B | $3.8B |
负债/权益比SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | 0.15× | — | ||
| Q3 25 | 0.19× | — | ||
| Q2 25 | 0.20× | 1.75× | ||
| Q1 25 | 0.21× | 1.50× | ||
| Q4 24 | 0.21× | 0.81× | ||
| Q3 24 | 0.21× | 0.43× | ||
| Q2 24 | 0.23× | 0.47× |
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 | — | $27.2M |
| 自由现金流经营现金流 - 资本支出 | — | $26.7M |
| 自由现金流率自由现金流/营收 | — | 4.6% |
| 资本支出强度资本支出/营收 | — | 0.1% |
| 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 | — | $18.6M |
8季度趋势，按日历期对齐
经营现金流SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | $155.7M | $27.2M | ||
| Q3 25 | $170.2M | $16.2M | ||
| Q2 25 | $125.2M | $46.3M | ||
| Q1 25 | $7.6M | $-66.5M | ||
| Q4 24 | $115.8M | $27.6M | ||
| Q3 24 | $103.3M | $53.7M | ||
| Q2 24 | $111.1M | $50.2M |
自由现金流SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | $119.0M | $26.7M | ||
| Q3 25 | $133.9M | $15.9M | ||
| Q2 25 | $87.3M | $45.2M | ||
| Q1 25 | $-42.6M | $-69.2M | ||
| Q4 24 | $60.3M | $27.0M | ||
| Q3 24 | $58.1M | $52.4M | ||
| Q2 24 | $70.9M | $49.6M |
自由现金流率SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | 22.1% | 4.6% | ||
| Q3 25 | 21.5% | 3.5% | ||
| Q2 25 | 13.8% | 12.4% | ||
| Q1 25 | -7.9% | -18.3% | ||
| Q4 24 | 11.7% | 8.0% | ||
| Q3 24 | 9.9% | 19.3% | ||
| Q2 24 | 11.9% | 26.6% |
资本支出强度SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | 6.8% | 0.1% | ||
| Q3 25 | 5.8% | 0.1% | ||
| Q2 25 | 6.0% | 0.3% | ||
| Q1 25 | 9.3% | 0.7% | ||
| Q4 24 | 10.7% | 0.2% | ||
| Q3 24 | 7.7% | 0.5% | ||
| Q2 24 | 6.7% | 0.3% |
现金转化率SSDSTEP
| Q1 26 | — | — | ||
| Q4 25 | 2.77× | — | ||
| Q3 25 | 1.58× | — | ||
| Q2 25 | 1.21× | — | ||
| Q1 25 | 0.10× | — | ||
| Q4 24 | 2.09× | — | ||
| Q3 24 | 1.10× | 3.05× | ||
| Q2 24 | 1.14× | 3.76× |
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
SSD
暂无分部数据
STEP
| Other | $210.1M | 36% |
| Management And Advisory Fees Net Focused Commingled Funds | $143.3M | 24% |
| Carried Interest Allocation Focused Commingled Funds | $85.1M | 15% |
| Carried Interest Allocation Separately Managed Accounts | $63.6M | 11% |
| Carried Interest Allocation Realized | $46.7M | 8% |
| Management And Advisory Fees Net Advisory And Other Services | $18.3M | 3% |
| Legacy Carried Interest Allocation Focused Commingled Funds | $10.3M | 2% |
| Income Based Incentive Fees | $6.0M | 1% |
| Management And Advisory Fees Net Fund Reimbursement Revenues | $3.1M | 1% |
