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APOGEE ENTERPRISES, INC.（APOG）与Dayforce（DAY）财务数据对比。点击上方公司名可切换其他公司
Dayforce的季度营收约是APOGEE ENTERPRISES, INC.的1.4倍（$481.6M vs $351.4M），APOGEE ENTERPRISES, INC.净利率更高（4.7% vs -40.9%，领先45.6%），Dayforce同比增速更快（9.5% vs 1.6%），过去两年Dayforce的营收复合增速更高（9.8% vs 2.9%）
Apogee Enterprises是一家美国音频设备制造商，主营音频接口、模数与数模转换器、USB及iOS麦克风，同时还开发音频制作相关软件，产品广泛服务于专业录音、音乐创作等音频领域，在全球音频行业拥有较高的认可度。
Dayforce前身为知名人力资源服务商Ceridian，是一家总部位于美国的人力资源软件及服务企业，面向各行业不同规模的客户提供覆盖薪酬核算、人员管理、考勤等多场景的HR SaaS产品及配套专业服务，助力企业提升人力资源运营效率。
APOG vs DAY — 直观对比
营收规模更大
DAY
是对方的1.4倍
$351.4M
营收增速更快
DAY
高出7.9%
1.6%
净利率更高
APOG
高出45.6%
-40.9%
两年增速更快
DAY
近两年复合增速
2.9%
损益表 — Q4 FY2026 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $351.4M | $481.6M |
| 净利润 | $16.6M | $-196.8M |
| 毛利率 | 22.4% | — |
| 营业利润率 | 7.3% | 6.3% |
| 净利率 | 4.7% | -40.9% |
| 营收同比 | 1.6% | 9.5% |
| 净利润同比 | 568.8% | -9940.0% |
| 每股收益（稀释后） | $0.78 | $-1.23 |
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APOGDAY
| Q1 26 | $351.4M | — | ||
| Q4 25 | $348.6M | — | ||
| Q3 25 | $358.2M | $481.6M | ||
| Q2 25 | $346.6M | $464.7M | ||
| Q1 25 | $345.7M | $481.8M | ||
| Q4 24 | $341.3M | $465.2M | ||
| Q3 24 | $342.4M | $440.0M | ||
| Q2 24 | $331.5M | $423.3M |
净利润APOGDAY
| Q1 26 | $16.6M | — | ||
| Q4 25 | $16.5M | — | ||
| Q3 25 | $23.6M | $-196.8M | ||
| Q2 25 | $-2.7M | $21.3M | ||
| Q1 25 | $2.5M | $14.9M | ||
| Q4 24 | $21.0M | $10.8M | ||
| Q3 24 | $30.6M | $2.0M | ||
| Q2 24 | $31.0M | $-1.8M |
毛利率APOGDAY
| Q1 26 | 22.4% | — | ||
| Q4 25 | 23.8% | — | ||
| Q3 25 | 23.1% | — | ||
| Q2 25 | 21.7% | — | ||
| Q1 25 | 21.6% | — | ||
| Q4 24 | 26.1% | 47.0% | ||
| Q3 24 | 28.4% | 45.8% | ||
| Q2 24 | 29.8% | 44.1% |
营业利润率APOGDAY
| Q1 26 | 7.3% | — | ||
| Q4 25 | 7.1% | — | ||
| Q3 25 | 7.5% | 6.3% | ||
| Q2 25 | 2.0% | 9.1% | ||
| Q1 25 | 1.8% | 6.4% | ||
| Q4 24 | 8.4% | 6.1% | ||
| Q3 24 | 12.3% | 4.7% | ||
| Q2 24 | 12.5% | 3.3% |
净利率APOGDAY
| Q1 26 | 4.7% | — | ||
| Q4 25 | 4.7% | — | ||
| Q3 25 | 6.6% | -40.9% | ||
| Q2 25 | -0.8% | 4.6% | ||
| Q1 25 | 0.7% | 3.1% | ||
| Q4 24 | 6.1% | 2.3% | ||
| Q3 24 | 8.9% | 0.5% | ||
| Q2 24 | 9.4% | -0.4% |
每股收益（稀释后）APOGDAY
| Q1 26 | $0.78 | — | ||
| Q4 25 | $0.77 | — | ||
| Q3 25 | $1.10 | $-1.23 | ||
| Q2 25 | $-0.13 | $0.13 | ||
| Q1 25 | $0.12 | $0.09 | ||
| Q4 24 | $0.96 | $0.07 | ||
| Q3 24 | $1.40 | $0.01 | ||
| Q2 24 | $1.41 | $-0.01 |
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 | $39.5M | $627.6M |
| 总债务越低越好 | $232.3M | $631.1M |
| 股东权益账面价值 | $511.8M | $2.7B |
| 总资产 | $1.1B | $8.7B |
| 负债/权益比越低杠杆越低 | 0.45× | 0.23× |
8季度趋势，按日历期对齐
现金及短期投资APOGDAY
| Q1 26 | $39.5M | — | ||
| Q4 25 | $41.3M | — | ||
| Q3 25 | $39.5M | $627.6M | ||
| Q2 25 | $32.8M | $625.2M | ||
| Q1 25 | $41.4M | $557.3M | ||
| Q4 24 | $43.9M | $579.7M | ||
| Q3 24 | $51.0M | $494.1M | ||
| Q2 24 | $30.4M | $465.4M |
总债务APOGDAY
| Q1 26 | $232.3M | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | $631.1M | ||
| Q2 25 | — | $631.8M | ||
| Q1 25 | $285.0M | $632.4M | ||
| Q4 24 | — | $1.2B | ||
| Q3 24 | — | $1.2B | ||
| Q2 24 | — | $1.2B |
股东权益APOGDAY
| Q1 26 | $511.8M | — | ||
| Q4 25 | $512.3M | — | ||
| Q3 25 | $500.2M | $2.7B | ||
| Q2 25 | $481.8M | $2.7B | ||
| Q1 25 | $487.9M | $2.6B | ||
| Q4 24 | $522.1M | $2.5B | ||
| Q3 24 | $506.4M | $2.6B | ||
| Q2 24 | $480.0M | $2.5B |
总资产APOGDAY
| Q1 26 | $1.1B | — | ||
| Q4 25 | $1.1B | — | ||
| Q3 25 | $1.2B | $8.7B | ||
| Q2 25 | $1.2B | $8.5B | ||
| Q1 25 | $1.2B | $9.5B | ||
| Q4 24 | $1.2B | $9.1B | ||
| Q3 24 | $917.1M | $8.1B | ||
| Q2 24 | $889.0M | $9.0B |
负债/权益比APOGDAY
| Q1 26 | 0.45× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 0.23× | ||
| Q2 25 | — | 0.23× | ||
| Q1 25 | 0.58× | 0.24× | ||
| Q4 24 | — | 0.47× | ||
| Q3 24 | — | 0.47× | ||
| Q2 24 | — | 0.49× |
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 | $122.5M | $31.2M |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | 7.8% | — |
| 现金转化率经营现金流/净利润 | 7.37× | — |
| 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APOGDAY
| Q1 26 | $122.5M | — | ||
| Q4 25 | $29.3M | — | ||
| Q3 25 | $57.1M | $31.2M | ||
| Q2 25 | $-19.8M | $112.7M | ||
| Q1 25 | $30.0M | $49.6M | ||
| Q4 24 | $31.0M | $81.0M | ||
| Q3 24 | $58.7M | $91.8M | ||
| Q2 24 | $5.5M | $99.2M |
自由现金流APOGDAY
| Q1 26 | — | — | ||
| Q4 25 | $22.9M | — | ||
| Q3 25 | $52.4M | — | ||
| Q2 25 | $-26.9M | — | ||
| Q1 25 | $19.1M | — | ||
| Q4 24 | $22.0M | — | ||
| Q3 24 | $50.2M | — | ||
| Q2 24 | $-1.8M | — |
自由现金流率APOGDAY
| Q1 26 | — | — | ||
| Q4 25 | 6.6% | — | ||
| Q3 25 | 14.6% | — | ||
| Q2 25 | -7.8% | — | ||
| Q1 25 | 5.5% | — | ||
| Q4 24 | 6.4% | — | ||
| Q3 24 | 14.7% | — | ||
| Q2 24 | -0.5% | — |
资本支出强度APOGDAY
| Q1 26 | 7.8% | — | ||
| Q4 25 | 1.9% | — | ||
| Q3 25 | 1.3% | — | ||
| Q2 25 | 2.1% | — | ||
| Q1 25 | 3.2% | — | ||
| Q4 24 | 2.6% | — | ||
| Q3 24 | 2.5% | — | ||
| Q2 24 | 2.2% | — |
现金转化率APOGDAY
| Q1 26 | 7.37× | — | ||
| Q4 25 | 1.77× | — | ||
| Q3 25 | 2.41× | — | ||
| Q2 25 | — | 5.29× | ||
| Q1 25 | 12.08× | 3.33× | ||
| Q4 24 | 1.48× | 7.50× | ||
| Q3 24 | 1.92× | 45.90× | ||
| Q2 24 | 0.18× | — |
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
APOG
| Architectural Services | $127.1M | 36% |
| Architectural Metals | $110.0M | 31% |
| Architectural Glass | $67.4M | 19% |
| Performance Surfaces | $54.3M | 15% |
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% |
