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Dayforce（DAY）与化石集团（FOSL）财务数据对比。点击上方公司名可切换其他公司
Dayforce的季度营收约是化石集团的1.8倍（$481.6M vs $270.2M），化石集团净利率更高（-14.8% vs -40.9%，领先26.0%），Dayforce同比增速更快（9.5% vs -21.1%），过去两年Dayforce的营收复合增速更高（9.8% vs -11.4%）
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。
化石集团是1984年成立的美国时尚设计制造企业，总部位于得克萨斯州理查森。集团旗下拥有Fossil、Relic、Michele Watch、Skagen、Zodiac Watches等多个品牌，同时也为宝马、彪马、阿玛尼、迈克高仕、DKNY等多个知名品牌代工生产授权配饰。
DAY vs FOSL — 直观对比
营收规模更大
DAY
是对方的1.8倍
$270.2M
营收增速更快
DAY
高出30.5%
-21.1%
净利率更高
FOSL
高出26.0%
-40.9%
两年增速更快
DAY
近两年复合增速
-11.4%
损益表 — Q3 FY2025 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $270.2M |
| 净利润 | $-196.8M | $-40.0M |
| 毛利率 | — | 49.0% |
| 营业利润率 | 6.3% | -8.0% |
| 净利率 | -40.9% | -14.8% |
| 营收同比 | 9.5% | -21.1% |
| 净利润同比 | -9940.0% | -257.8% |
| 每股收益（稀释后） | $-1.23 | $-0.76 |
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DAYFOSL
| Q4 25 | — | $270.2M | ||
| Q3 25 | $481.6M | $220.4M | ||
| Q2 25 | $464.7M | $233.3M | ||
| Q1 25 | $481.8M | — | ||
| Q4 24 | $465.2M | $342.3M | ||
| Q3 24 | $440.0M | $287.8M | ||
| Q2 24 | $423.3M | $260.0M | ||
| Q1 24 | $431.5M | $254.9M |
净利润DAYFOSL
| Q4 25 | — | $-40.0M | ||
| Q3 25 | $-196.8M | $-2.1M | ||
| Q2 25 | $21.3M | $-17.9M | ||
| Q1 25 | $14.9M | — | ||
| Q4 24 | $10.8M | $-11.2M | ||
| Q3 24 | $2.0M | $-31.9M | ||
| Q2 24 | $-1.8M | $-38.8M | ||
| Q1 24 | $7.1M | $-24.3M |
毛利率DAYFOSL
| Q4 25 | — | 49.0% | ||
| Q3 25 | — | 57.5% | ||
| Q2 25 | — | 61.3% | ||
| Q1 25 | — | — | ||
| Q4 24 | 47.0% | 53.9% | ||
| Q3 24 | 45.8% | 49.4% | ||
| Q2 24 | 44.1% | 52.6% | ||
| Q1 24 | 47.6% | 52.4% |
营业利润率DAYFOSL
| Q4 25 | — | -8.0% | ||
| Q3 25 | 6.3% | 3.9% | ||
| Q2 25 | 9.1% | -2.9% | ||
| Q1 25 | 6.4% | — | ||
| Q4 24 | 6.1% | -4.8% | ||
| Q3 24 | 4.7% | -8.5% | ||
| Q2 24 | 3.3% | -13.1% | ||
| Q1 24 | 9.4% | -11.5% |
净利率DAYFOSL
| Q4 25 | — | -14.8% | ||
| Q3 25 | -40.9% | -1.0% | ||
| Q2 25 | 4.6% | -7.7% | ||
| Q1 25 | 3.1% | — | ||
| Q4 24 | 2.3% | -3.3% | ||
| Q3 24 | 0.5% | -11.1% | ||
| Q2 24 | -0.4% | -14.9% | ||
| Q1 24 | 1.6% | -9.5% |
每股收益（稀释后）DAYFOSL
| Q4 25 | — | $-0.76 | ||
| Q3 25 | $-1.23 | $-0.04 | ||
| Q2 25 | $0.13 | $-0.33 | ||
| Q1 25 | $0.09 | — | ||
| Q4 24 | $0.07 | $-0.15 | ||
| Q3 24 | $0.01 | $-0.60 | ||
| Q2 24 | $-0.01 | $-0.73 | ||
| Q1 24 | $0.04 | $-0.46 |
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 | $79.2M |
| 总债务越低越好 | $631.1M | $169.1M |
| 股东权益账面价值 | $2.7B | $112.6M |
| 总资产 | $8.7B | $701.0M |
| 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DAYFOSL
| Q4 25 | — | $79.2M | ||
| Q3 25 | $627.6M | $109.9M | ||
| Q2 25 | $625.2M | $78.3M | ||
| Q1 25 | $557.3M | — | ||
| Q4 24 | $579.7M | $123.6M | ||
| Q3 24 | $494.1M | $106.3M | ||
| Q2 24 | $465.4M | $104.9M | ||
| Q1 24 | $392.5M | $112.9M |
总债务DAYFOSL
| Q4 25 | — | $169.1M | ||
| Q3 25 | $631.1M | $165.6M | ||
| Q2 25 | $631.8M | $167.2M | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | $162.7M | ||
| Q3 24 | $1.2B | $173.4M | ||
| Q2 24 | $1.2B | $156.5M | ||
| Q1 24 | $1.2B | $202.9M |
股东权益DAYFOSL
| Q4 25 | — | $112.6M | ||
| Q3 25 | $2.7B | $150.3M | ||
| Q2 25 | $2.7B | $140.6M | ||
| Q1 25 | $2.6B | — | ||
| Q4 24 | $2.5B | $148.7M | ||
| Q3 24 | $2.6B | $164.4M | ||
| Q2 24 | $2.5B | $189.6M | ||
| Q1 24 | $2.4B | $229.1M |
总资产DAYFOSL
| Q4 25 | — | $701.0M | ||
| Q3 25 | $8.7B | $704.5M | ||
| Q2 25 | $8.5B | $686.0M | ||
| Q1 25 | $9.5B | — | ||
| Q4 24 | $9.1B | $763.6M | ||
| Q3 24 | $8.1B | $812.4M | ||
| Q2 24 | $9.0B | $785.7M | ||
| Q1 24 | $10.8B | $891.0M |
负债/权益比DAYFOSL
| Q4 25 | — | 1.50× | ||
| Q3 25 | 0.23× | 1.10× | ||
| Q2 25 | 0.23× | 1.19× | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | 1.09× | ||
| Q3 24 | 0.47× | 1.06× | ||
| Q2 24 | 0.49× | 0.83× | ||
| Q1 24 | 0.50× | 0.89× |
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 | $-22.2M |
| 自由现金流经营现金流 - 资本支出 | — | $-22.5M |
| 自由现金流率自由现金流/营收 | — | -8.3% |
| 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 | — | $-46.0M |
8季度趋势，按日历期对齐
经营现金流DAYFOSL
| Q4 25 | — | $-22.2M | ||
| Q3 25 | $31.2M | $9.4M | ||
| Q2 25 | $112.7M | $-60.4M | ||
| Q1 25 | $49.6M | — | ||
| Q4 24 | $81.0M | $30.5M | ||
| Q3 24 | $91.8M | $-22.8M | ||
| Q2 24 | $99.2M | $38.4M | ||
| Q1 24 | $9.1M | $622.0K |
自由现金流DAYFOSL
| Q4 25 | — | $-22.5M | ||
| Q3 25 | — | $8.6M | ||
| Q2 25 | — | $-60.6M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $28.5M | ||
| Q3 24 | — | $-24.1M | ||
| Q2 24 | — | $36.6M | ||
| Q1 24 | — | $-1.1M |
自由现金流率DAYFOSL
| Q4 25 | — | -8.3% | ||
| Q3 25 | — | 3.9% | ||
| Q2 25 | — | -26.0% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 8.3% | ||
| Q3 24 | — | -8.4% | ||
| Q2 24 | — | 14.1% | ||
| Q1 24 | — | -0.4% |
资本支出强度DAYFOSL
| Q4 25 | — | 0.1% | ||
| Q3 25 | — | 0.4% | ||
| Q2 25 | — | 0.1% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.6% | ||
| Q3 24 | — | 0.4% | ||
| Q2 24 | — | 0.7% | ||
| Q1 24 | — | 0.7% |
现金转化率DAYFOSL
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | — | ||
| Q2 24 | — | — | ||
| Q1 24 | 1.28× | — |
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% |
FOSL
| Transferred At Point In Time | $109.7M | 41% |
| Traditional Watches | $91.3M | 34% |
| Other | $50.8M | 19% |
| Leathers | $9.5M | 4% |
| Jewelry | $4.0M | 1% |
| Smartwatches | $3.3M | 1% |
| Products Other | $1.6M | 1% |
