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Side-by-side financial comparison of Dayforce (DAY) and UNIVERSAL CORP (UVV). Click either name above to swap in a different company.
UNIVERSAL CORP is the larger business by last-quarter revenue ($853.2M vs $481.6M, roughly 1.8× Dayforce). UNIVERSAL CORP runs the higher net margin — 3.9% vs -40.9%, a 44.8% gap on every dollar of revenue. On growth, Dayforce posted the faster year-over-year revenue change (9.5% vs -8.1%). Over the past eight quarters, Dayforce's revenue compounded faster (9.8% CAGR vs 6.2%).
Dayforce, Inc., formerly Ceridian, is an American human resources software and services company.
Universal Technical Institute, Inc. (UTI) is a private for-profit system of technical colleges in the United States. It was established in 1965 by Robert Sweet.
DAY vs UVV — Head-to-Head
Income Statement — Q3 FY2025 vs Q3 FY2026
| Metric | | |
|---|---|---|
| Revenue | $481.6M | $853.2M |
| Net Profit | $-196.8M | $33.2M |
| Gross Margin | — | 17.8% |
| Operating Margin | 6.3% | 9.6% |
| Net Margin | -40.9% | 3.9% |
| Revenue YoY | 9.5% | -8.1% |
| Net Profit YoY | -9940.0% | -44.2% |
| EPS (diluted) | $-1.23 | $1.32 |
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.
| Q4 25 | — | $853.2M | ||
| Q3 25 | $481.6M | $749.4M | ||
| Q2 25 | $464.7M | $592.6M | ||
| Q1 25 | $481.8M | $690.2M | ||
| Q4 24 | $465.2M | $928.0M | ||
| Q3 24 | $440.0M | $708.4M | ||
| Q2 24 | $423.3M | $596.4M | ||
| Q1 24 | $431.5M | $756.3M |
| Q4 25 | — | $33.2M | ||
| Q3 25 | $-196.8M | $34.2M | ||
| Q2 25 | $21.3M | $8.5M | ||
| Q1 25 | $14.9M | $9.3M | ||
| Q4 24 | $10.8M | $59.6M | ||
| Q3 24 | $2.0M | $25.9M | ||
| Q2 24 | $-1.8M | $130.0K | ||
| Q1 24 | $7.1M | $40.3M |
| Q4 25 | — | 17.8% | ||
| Q3 25 | — | 18.0% | ||
| Q2 25 | — | 19.1% | ||
| Q1 25 | — | 15.1% | ||
| Q4 24 | 47.0% | 19.9% | ||
| Q3 24 | 45.8% | 19.9% | ||
| Q2 24 | 44.1% | 16.0% | ||
| Q1 24 | 47.6% | 18.0% |
| Q4 25 | — | 9.6% | ||
| Q3 25 | 6.3% | 9.0% | ||
| Q2 25 | 9.1% | 5.7% | ||
| Q1 25 | 6.4% | 6.2% | ||
| Q4 24 | 6.1% | 11.2% | ||
| Q3 24 | 4.7% | 9.7% | ||
| Q2 24 | 3.3% | 2.9% | ||
| Q1 24 | 9.4% | 9.0% |
| Q4 25 | — | 3.9% | ||
| Q3 25 | -40.9% | 4.6% | ||
| Q2 25 | 4.6% | 1.4% | ||
| Q1 25 | 3.1% | 1.4% | ||
| Q4 24 | 2.3% | 6.4% | ||
| Q3 24 | 0.5% | 3.7% | ||
| Q2 24 | -0.4% | 0.0% | ||
| Q1 24 | 1.6% | 5.3% |
| Q4 25 | — | $1.32 | ||
| Q3 25 | $-1.23 | $1.36 | ||
| Q2 25 | $0.13 | $0.34 | ||
| Q1 25 | $0.09 | $0.37 | ||
| Q4 24 | $0.07 | $2.37 | ||
| Q3 24 | $0.01 | $1.03 | ||
| Q2 24 | $-0.01 | $0.01 | ||
| Q1 24 | $0.04 | $1.62 |
Balance Sheet & Financial Strength
Snapshot of each company's liquidity, leverage and book value from the latest quarter.
| Metric | | |
|---|---|---|
| Cash + ST InvestmentsLiquidity on hand | $627.6M | $85.2M |
| Total DebtLower is stronger | $631.1M | — |
| Stockholders' EquityBook value | $2.7B | $1.5B |
| Total Assets | $8.7B | $3.0B |
| Debt / EquityLower = less leverage | 0.23× | — |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $85.2M | ||
| Q3 25 | $627.6M | $88.7M | ||
| Q2 25 | $625.2M | $178.4M | ||
| Q1 25 | $557.3M | $260.1M | ||
| Q4 24 | $579.7M | $215.1M | ||
| Q3 24 | $494.1M | $80.1M | ||
| Q2 24 | $465.4M | $101.7M | ||
| Q1 24 | $392.5M | $55.6M |
| Q4 25 | — | — | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | — | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | — | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — | ||
| Q1 24 | $1.2B | — |
| Q4 25 | — | $1.5B | ||
| Q3 25 | $2.7B | $1.5B | ||
| Q2 25 | $2.7B | $1.5B | ||
| Q1 25 | $2.6B | $1.5B | ||
| Q4 24 | $2.5B | $1.5B | ||
| Q3 24 | $2.6B | $1.4B | ||
| Q2 24 | $2.5B | $1.4B | ||
| Q1 24 | $2.4B | $1.4B |
| Q4 25 | — | $3.0B | ||
| Q3 25 | $8.7B | $3.1B | ||
| Q2 25 | $8.5B | $3.2B | ||
| Q1 25 | $9.5B | $3.0B | ||
| Q4 24 | $9.1B | $3.0B | ||
| Q3 24 | $8.1B | $3.0B | ||
| Q2 24 | $9.0B | $3.0B | ||
| Q1 24 | $10.8B | $2.9B |
| Q4 25 | — | — | ||
| Q3 25 | 0.23× | — | ||
| Q2 25 | 0.23× | — | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | — | ||
| Q3 24 | 0.47× | — | ||
| Q2 24 | 0.49× | — | ||
| Q1 24 | 0.50× | — |
Cash Flow & Capital Efficiency
How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.
| Metric | | |
|---|---|---|
| Operating Cash FlowLast quarter | $31.2M | $114.3M |
| Free Cash FlowOCF − Capex | — | $95.1M |
| FCF MarginFCF / Revenue | — | 11.1% |
| Capex IntensityCapex / Revenue | — | 2.3% |
| Cash ConversionOCF / Net Profit | — | 3.44× |
| TTM Free Cash FlowTrailing 4 quarters | — | $52.7M |
8-quarter trend — quarters aligned by calendar period.
| Q4 25 | — | $114.3M | ||
| Q3 25 | $31.2M | $32.7M | ||
| Q2 25 | $112.7M | $-205.1M | ||
| Q1 25 | $49.6M | $158.7M | ||
| Q4 24 | $81.0M | $215.6M | ||
| Q3 24 | $91.8M | $15.0M | ||
| Q2 24 | $99.2M | $-62.4M | ||
| Q1 24 | $9.1M | $-27.9M |
| Q4 25 | — | $95.1M | ||
| Q3 25 | — | $23.7M | ||
| Q2 25 | — | $-217.2M | ||
| Q1 25 | — | $151.0M | ||
| Q4 24 | — | $199.6M | ||
| Q3 24 | — | $-1.0M | ||
| Q2 24 | — | $-85.2M | ||
| Q1 24 | — | $-46.2M |
| Q4 25 | — | 11.1% | ||
| Q3 25 | — | 3.2% | ||
| Q2 25 | — | -36.6% | ||
| Q1 25 | — | 21.9% | ||
| Q4 24 | — | 21.5% | ||
| Q3 24 | — | -0.1% | ||
| Q2 24 | — | -14.3% | ||
| Q1 24 | — | -6.1% |
| Q4 25 | — | 2.3% | ||
| Q3 25 | — | 1.2% | ||
| Q2 25 | — | 2.0% | ||
| Q1 25 | — | 1.1% | ||
| Q4 24 | — | 1.7% | ||
| Q3 24 | — | 2.3% | ||
| Q2 24 | — | 3.8% | ||
| Q1 24 | — | 2.4% |
| Q4 25 | — | 3.44× | ||
| Q3 25 | — | 0.96× | ||
| Q2 25 | 5.29× | -24.14× | ||
| Q1 25 | 3.33× | 17.00× | ||
| Q4 24 | 7.50× | 3.62× | ||
| Q3 24 | 45.90× | 0.58× | ||
| Q2 24 | — | -480.34× | ||
| Q1 24 | 1.28× | -0.69× |
Financial Flow Comparison
Revenue → gross profit → operating profit → net profit for each company.
Revenue Breakdown by Segment
DAY
| Dayforce Recurring | $333.0M | 69% |
| Cloud And Bureau Professional Services And Other | $78.5M | 16% |
| Float | $42.2M | 9% |
| Powerpay Recurring | $19.7M | 4% |
| Other Recurring | $8.2M | 2% |
UVV
| Tobacco Operations | $779.9M | 91% |
| Service Other | $36.7M | 4% |
| Other | $17.8M | 2% |
