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Dayforce（DAY）与FMC CORP（FMC）财务数据对比。点击上方公司名可切换其他公司
FMC CORP的季度营收约是Dayforce的1.6倍（$759.0M vs $481.6M），FMC CORP净利率更高（-37.0% vs -40.9%，领先3.8%），Dayforce同比增速更快（9.5% vs -4.0%），过去两年Dayforce的营收复合增速更高（9.8% vs -14.5%）
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。
FMC公司是总部位于美国宾夕法尼亚州费城的化工制造企业，1883年创立之初以生产杀虫剂为主，后续逐步拓展业务至其他领域。二战期间曾为美国陆军部设计生产两栖履带登陆车，目前在全球拥有7000名员工，业务布局广泛。
DAY vs FMC — 直观对比
营收规模更大
FMC
是对方的1.6倍
$481.6M
营收增速更快
DAY
高出13.5%
-4.0%
净利率更高
FMC
高出3.8%
-40.9%
两年增速更快
DAY
近两年复合增速
-14.5%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $759.0M |
| 净利润 | $-196.8M | $-281.2M |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | -10.6% |
| 净利率 | -40.9% | -37.0% |
| 营收同比 | 9.5% | -4.0% |
| 净利润同比 | -9940.0% | — |
| 每股收益（稀释后） | $-1.23 | $-2.25 |
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DAYFMC
| Q1 26 | — | $759.0M | ||
| Q4 25 | — | $1.1B | ||
| Q3 25 | $481.6M | $542.2M | ||
| Q2 25 | $464.7M | $1.1B | ||
| Q1 25 | $481.8M | $791.4M | ||
| Q4 24 | $465.2M | $1.2B | ||
| Q3 24 | $440.0M | $1.1B | ||
| Q2 24 | $423.3M | $1.0B |
净利润DAYFMC
| Q1 26 | — | $-281.2M | ||
| Q4 25 | — | $-1.7B | ||
| Q3 25 | $-196.8M | $-569.3M | ||
| Q2 25 | $21.3M | $66.7M | ||
| Q1 25 | $14.9M | $-15.5M | ||
| Q4 24 | $10.8M | $-16.3M | ||
| Q3 24 | $2.0M | $65.0M | ||
| Q2 24 | $-1.8M | $295.1M |
毛利率DAYFMC
| Q1 26 | — | — | ||
| Q4 25 | — | 39.8% | ||
| Q3 25 | — | 23.8% | ||
| Q2 25 | — | 38.7% | ||
| Q1 25 | — | 40.0% | ||
| Q4 24 | 47.0% | 42.9% | ||
| Q3 24 | 45.8% | 36.3% | ||
| Q2 24 | 44.1% | 38.3% |
营业利润率DAYFMC
| Q1 26 | — | -10.6% | ||
| Q4 25 | — | -130.8% | ||
| Q3 25 | 6.3% | -73.1% | ||
| Q2 25 | 9.1% | 12.0% | ||
| Q1 25 | 6.4% | 7.4% | ||
| Q4 24 | 6.1% | 19.2% | ||
| Q3 24 | 4.7% | 12.7% | ||
| Q2 24 | 3.3% | 6.0% |
净利率DAYFMC
| Q1 26 | — | -37.0% | ||
| Q4 25 | — | -158.8% | ||
| Q3 25 | -40.9% | -105.0% | ||
| Q2 25 | 4.6% | 6.3% | ||
| Q1 25 | 3.1% | -2.0% | ||
| Q4 24 | 2.3% | -1.3% | ||
| Q3 24 | 0.5% | 6.1% | ||
| Q2 24 | -0.4% | 28.4% |
每股收益（稀释后）DAYFMC
| Q1 26 | — | $-2.25 | ||
| Q4 25 | — | $-13.77 | ||
| Q3 25 | $-1.23 | $-4.52 | ||
| Q2 25 | $0.13 | $0.53 | ||
| Q1 25 | $0.09 | $-0.12 | ||
| Q4 24 | $0.07 | $-0.13 | ||
| Q3 24 | $0.01 | $0.52 | ||
| Q2 24 | $-0.01 | $2.35 |
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 | $627.6M | $390.9M |
| 总债务越低越好 | $631.1M | $2.8B |
| 股东权益账面价值 | $2.7B | $1.8B |
| 总资产 | $8.7B | $9.4B |
| 负债/权益比越低杠杆越低 | 0.23× | 1.50× |
8季度趋势，按日历期对齐
现金及短期投资DAYFMC
| Q1 26 | — | $390.9M | ||
| Q4 25 | — | $584.5M | ||
| Q3 25 | $627.6M | $497.7M | ||
| Q2 25 | $625.2M | $438.2M | ||
| Q1 25 | $557.3M | $315.3M | ||
| Q4 24 | $579.7M | $357.3M | ||
| Q3 24 | $494.1M | $416.7M | ||
| Q2 24 | $465.4M | $471.5M |
总债务DAYFMC
| Q1 26 | — | $2.8B | ||
| Q4 25 | — | $3.4B | ||
| Q3 25 | $631.1M | $3.4B | ||
| Q2 25 | $631.8M | $3.4B | ||
| Q1 25 | $632.4M | $3.1B | ||
| Q4 24 | $1.2B | $3.1B | ||
| Q3 24 | $1.2B | $3.1B | ||
| Q2 24 | $1.2B | $3.1B |
股东权益DAYFMC
| Q1 26 | — | $1.8B | ||
| Q4 25 | — | $2.1B | ||
| Q3 25 | $2.7B | $3.8B | ||
| Q2 25 | $2.7B | $4.4B | ||
| Q1 25 | $2.6B | $4.4B | ||
| Q4 24 | $2.5B | $4.5B | ||
| Q3 24 | $2.6B | $4.6B | ||
| Q2 24 | $2.5B | $4.6B |
总资产DAYFMC
| Q1 26 | — | $9.4B | ||
| Q4 25 | — | $9.7B | ||
| Q3 25 | $8.7B | $12.1B | ||
| Q2 25 | $8.5B | $12.3B | ||
| Q1 25 | $9.5B | $11.8B | ||
| Q4 24 | $9.1B | $11.7B | ||
| Q3 24 | $8.1B | $12.2B | ||
| Q2 24 | $9.0B | $12.1B |
负债/权益比DAYFMC
| Q1 26 | — | 1.50× | ||
| Q4 25 | — | 1.62× | ||
| Q3 25 | 0.23× | 0.89× | ||
| Q2 25 | 0.23× | 0.76× | ||
| Q1 25 | 0.24× | 0.71× | ||
| Q4 24 | 0.47× | 0.69× | ||
| Q3 24 | 0.47× | 0.68× | ||
| Q2 24 | 0.49× | 0.68× |
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 | $31.2M | — |
| 自由现金流经营现金流 - 资本支出 | — | $-628.1M |
| 自由现金流率自由现金流/营收 | — | -82.8% |
| 资本支出强度资本支出/营收 | — | 2.2% |
| 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 | — | $-154.0M |
8季度趋势，按日历期对齐
经营现金流DAYFMC
| Q1 26 | — | — | ||
| Q4 25 | — | $657.1M | ||
| Q3 25 | $31.2M | $-184.2M | ||
| Q2 25 | $112.7M | $65.9M | ||
| Q1 25 | $49.6M | $-545.0M | ||
| Q4 24 | $81.0M | $427.9M | ||
| Q3 24 | $91.8M | $159.5M | ||
| Q2 24 | $99.2M | $292.2M |
自由现金流DAYFMC
| Q1 26 | — | $-628.1M | ||
| Q4 25 | — | $631.1M | ||
| Q3 25 | — | $-207.9M | ||
| Q2 25 | — | $50.9M | ||
| Q1 25 | — | $-576.6M | ||
| Q4 24 | — | $406.3M | ||
| Q3 24 | — | $143.8M | ||
| Q2 24 | — | $282.3M |
自由现金流率DAYFMC
| Q1 26 | — | -82.8% | ||
| Q4 25 | — | 58.3% | ||
| Q3 25 | — | -38.3% | ||
| Q2 25 | — | 4.8% | ||
| Q1 25 | — | -72.9% | ||
| Q4 24 | — | 33.2% | ||
| Q3 24 | — | 13.5% | ||
| Q2 24 | — | 27.2% |
资本支出强度DAYFMC
| Q1 26 | — | 2.2% | ||
| Q4 25 | — | 2.4% | ||
| Q3 25 | — | 4.4% | ||
| Q2 25 | — | 1.4% | ||
| Q1 25 | — | 4.0% | ||
| Q4 24 | — | 1.8% | ||
| Q3 24 | — | 1.5% | ||
| Q2 24 | — | 1.0% |
现金转化率DAYFMC
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | 0.99× | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | 2.45× | ||
| Q2 24 | — | 0.99× |
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
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% |
FMC
| EMEA | $307.0M | 40% |
| North America | $198.0M | 26% |
| Latin America | $177.0M | 23% |
| Asia (excluding 2026 India) 1 | $81.0M | 11% |
