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Side-by-side financial comparison of Day One Biopharmaceuticals, Inc. (DAWN) and SOUTH PLAINS FINANCIAL, INC. (SPFI). Click either name above to swap in a different company.

SOUTH PLAINS FINANCIAL, INC. is the larger business by last-quarter revenue ($54.1M vs $39.8M, roughly 1.4× Day One Biopharmaceuticals, Inc.). SOUTH PLAINS FINANCIAL, INC. runs the higher net margin — 26.9% vs -49.6%, a 76.4% gap on every dollar of revenue.

Day One Biopharmaceuticals is a clinical-stage biopharmaceutical firm focused on developing targeted precision oncology therapies for pediatric and young adult patients with genetically driven cancers. It advances novel drug candidates to address unmet medical needs in underserved patient segments, operating primarily in the U.S. and partnering with global oncology research institutions.

Ally Financial Inc. is an American bank holding company incorporated in Delaware and headquartered at Ally Detroit Center in Detroit, Michigan. The company provides financial services including car finance, online banking via a direct bank, corporate lending, vehicle insurance, mortgage loans, and other related financing services such as installment sale and lease agreements.

DAWN vs SPFI — Head-to-Head

Bigger by revenue
SPFI
SPFI
1.4× larger
SPFI
$54.1M
$39.8M
DAWN
Higher net margin
SPFI
SPFI
76.4% more per $
SPFI
26.9%
-49.6%
DAWN

Income Statement — Q3 FY2025 vs Q1 FY2026

Metric
DAWN
DAWN
SPFI
SPFI
Revenue
$39.8M
$54.1M
Net Profit
$-19.7M
$14.5M
Gross Margin
Operating Margin
-60.9%
Net Margin
-49.6%
26.9%
Revenue YoY
-57.6%
Net Profit YoY
-153.3%
18.3%
EPS (diluted)
$-0.19

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
DAWN
DAWN
SPFI
SPFI
Q1 26
$54.1M
Q4 25
$53.9M
Q3 25
$39.8M
$54.2M
Q2 25
$33.9M
$54.7M
Q1 25
$30.8M
$49.2M
Q4 24
$51.9M
Q3 24
$93.8M
$47.9M
Q2 24
$48.6M
Net Profit
DAWN
DAWN
SPFI
SPFI
Q1 26
$14.5M
Q4 25
Q3 25
$-19.7M
$16.3M
Q2 25
$-30.3M
$14.6M
Q1 25
$-36.0M
$12.3M
Q4 24
Q3 24
$37.0M
$11.2M
Q2 24
$11.1M
Operating Margin
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
35.4%
Q3 25
-60.9%
38.1%
Q2 25
-103.1%
34.1%
Q1 25
-133.5%
31.9%
Q4 24
39.9%
Q3 24
31.6%
29.8%
Q2 24
29.3%
Net Margin
DAWN
DAWN
SPFI
SPFI
Q1 26
26.9%
Q4 25
Q3 25
-49.6%
30.1%
Q2 25
-89.4%
26.7%
Q1 25
-117.0%
25.0%
Q4 24
Q3 24
39.5%
23.4%
Q2 24
22.9%
EPS (diluted)
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
$0.90
Q3 25
$-0.19
$0.96
Q2 25
$-0.29
$0.86
Q1 25
$-0.35
$0.72
Q4 24
$0.96
Q3 24
$0.38
$0.66
Q2 24
$0.66

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
DAWN
DAWN
SPFI
SPFI
Cash + ST InvestmentsLiquidity on hand
$451.6M
$722.0M
Total DebtLower is stronger
$3.0K
Stockholders' EquityBook value
$450.9M
$504.9M
Total Assets
$513.8M
$4.6B
Debt / EquityLower = less leverage
0.00×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
DAWN
DAWN
SPFI
SPFI
Q1 26
$722.0M
Q4 25
$552.4M
Q3 25
$451.6M
$635.0M
Q2 25
$453.1M
$470.5M
Q1 25
$473.0M
$536.3M
Q4 24
$359.1M
Q3 24
$558.4M
$471.2M
Q2 24
$298.0M
Total Debt
DAWN
DAWN
SPFI
SPFI
Q1 26
$3.0K
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Stockholders' Equity
DAWN
DAWN
SPFI
SPFI
Q1 26
$504.9M
Q4 25
$493.8M
Q3 25
$450.9M
$477.8M
Q2 25
$460.8M
$454.1M
Q1 25
$479.5M
$443.7M
Q4 24
$438.9M
Q3 24
$555.5M
$443.1M
Q2 24
$418.0M
Total Assets
DAWN
DAWN
SPFI
SPFI
Q1 26
$4.6B
Q4 25
$4.5B
Q3 25
$513.8M
$4.5B
Q2 25
$519.0M
$4.4B
Q1 25
$534.4M
$4.4B
Q4 24
$4.2B
Q3 24
$600.8M
$4.3B
Q2 24
$4.2B
Debt / Equity
DAWN
DAWN
SPFI
SPFI
Q1 26
0.00×
Q4 25
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
DAWN
DAWN
SPFI
SPFI
Operating Cash FlowLast quarter
$-5.8M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
0.0%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
$77.5M
Q3 25
$-5.8M
$24.2M
Q2 25
$-24.8M
$14.7M
Q1 25
$-59.0M
$26.1M
Q4 24
$59.4M
Q3 24
$50.8M
$17.9M
Q2 24
$18.2M
Free Cash Flow
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
$71.8M
Q3 25
$22.5M
Q2 25
$-24.8M
$13.0M
Q1 25
$-59.3M
$25.0M
Q4 24
$56.0M
Q3 24
$50.0M
$17.1M
Q2 24
$17.1M
FCF Margin
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
133.3%
Q3 25
41.5%
Q2 25
-73.2%
23.8%
Q1 25
-192.8%
50.8%
Q4 24
108.0%
Q3 24
53.4%
35.7%
Q2 24
35.2%
Capex Intensity
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
10.5%
Q3 25
0.0%
3.2%
Q2 25
0.0%
3.2%
Q1 25
1.0%
2.3%
Q4 24
6.5%
Q3 24
0.8%
1.6%
Q2 24
2.2%
Cash Conversion
DAWN
DAWN
SPFI
SPFI
Q1 26
Q4 25
Q3 25
1.48×
Q2 25
1.01×
Q1 25
2.12×
Q4 24
Q3 24
1.37×
1.59×
Q2 24
1.63×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

DAWN
DAWN

Products$38.5M97%
License Agreement With Ipsen Pharma Sas$1.3M3%

SPFI
SPFI

Net Interest Income$42.9M79%
Noninterest Income$11.3M21%

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