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Dayforce（DAY）与IAC Inc.（IAC）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IAC Inc.的1.1倍（$481.6M vs $422.9M），IAC Inc.净利率更高（-17.0% vs -40.9%，领先23.9%），Dayforce同比增速更快（9.5% vs -12.2%），过去两年Dayforce的营收复合增速更高（9.8% vs -18.4%）
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。
IAC Inc.是一家美国控股企业，业务覆盖媒体与互联网领域，在全球拥有多个知名品牌。公司前身是1996年成立的HSN Inc.，当时作为家庭购物频道Home Shopping Network和USA电视台的控股主体运营，1999年更名为USA Networks Inc.，2002年将旗下电视业务资产出售给威望迪集团。
DAY vs IAC — 直观对比
营收规模更大
DAY
是对方的1.1倍
$422.9M
营收增速更快
DAY
高出21.7%
-12.2%
净利率更高
IAC
高出23.9%
-40.9%
两年增速更快
DAY
近两年复合增速
-18.4%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $422.9M |
| 净利润 | $-196.8M | $-71.9M |
| 毛利率 | — | 99.9% |
| 营业利润率 | 6.3% | — |
| 净利率 | -40.9% | -17.0% |
| 营收同比 | 9.5% | -12.2% |
| 净利润同比 | -9940.0% | 67.1% |
| 每股收益（稀释后） | $-1.23 | $-0.94 |
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DAYIAC
| Q1 26 | — | $422.9M | ||
| Q4 25 | — | $646.0M | ||
| Q3 25 | $481.6M | $589.8M | ||
| Q2 25 | $464.7M | $586.9M | ||
| Q1 25 | $481.8M | $570.5M | ||
| Q4 24 | $465.2M | $721.4M | ||
| Q3 24 | $440.0M | $642.0M | ||
| Q2 24 | $423.3M | $634.4M |
净利润DAYIAC
| Q1 26 | — | $-71.9M | ||
| Q4 25 | — | $-76.8M | ||
| Q3 25 | $-196.8M | $-21.9M | ||
| Q2 25 | $21.3M | $211.5M | ||
| Q1 25 | $14.9M | $-216.8M | ||
| Q4 24 | $10.8M | $-199.0M | ||
| Q3 24 | $2.0M | $-243.7M | ||
| Q2 24 | $-1.8M | $-142.2M |
毛利率DAYIAC
| Q1 26 | — | 99.9% | ||
| Q4 25 | — | 69.8% | ||
| Q3 25 | — | 64.8% | ||
| Q2 25 | — | 65.6% | ||
| Q1 25 | — | 64.0% | ||
| Q4 24 | 47.0% | 65.8% | ||
| Q3 24 | 45.8% | 62.1% | ||
| Q2 24 | 44.1% | 60.1% |
营业利润率DAYIAC
| Q1 26 | — | — | ||
| Q4 25 | — | -17.5% | ||
| Q3 25 | 6.3% | -3.5% | ||
| Q2 25 | 9.1% | 0.1% | ||
| Q1 25 | 6.4% | 6.3% | ||
| Q4 24 | 6.1% | 6.7% | ||
| Q3 24 | 4.7% | 1.3% | ||
| Q2 24 | 3.3% | -3.4% |
净利率DAYIAC
| Q1 26 | — | -17.0% | ||
| Q4 25 | — | -11.9% | ||
| Q3 25 | -40.9% | -3.7% | ||
| Q2 25 | 4.6% | 36.0% | ||
| Q1 25 | 3.1% | -38.0% | ||
| Q4 24 | 2.3% | -27.6% | ||
| Q3 24 | 0.5% | -38.0% | ||
| Q2 24 | -0.4% | -22.4% |
每股收益（稀释后）DAYIAC
| Q1 26 | — | $-0.94 | ||
| Q4 25 | — | $-0.96 | ||
| Q3 25 | $-1.23 | $-0.27 | ||
| Q2 25 | $0.13 | $2.57 | ||
| Q1 25 | $0.09 | $-2.64 | ||
| Q4 24 | $0.07 | $-2.36 | ||
| Q3 24 | $0.01 | $-2.93 | ||
| Q2 24 | $-0.01 | $-1.71 |
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 | $1.1B |
| 总债务越低越好 | $631.1M | $24.5M |
| 股东权益账面价值 | $2.7B | $4.6B |
| 总资产 | $8.7B | $6.8B |
| 负债/权益比越低杠杆越低 | 0.23× | 0.01× |
8季度趋势，按日历期对齐
现金及短期投资DAYIAC
| Q1 26 | — | $1.1B | ||
| Q4 25 | — | $960.2M | ||
| Q3 25 | $627.6M | $1.0B | ||
| Q2 25 | $625.2M | $1.1B | ||
| Q1 25 | $557.3M | $1.2B | ||
| Q4 24 | $579.7M | $1.4B | ||
| Q3 24 | $494.1M | $1.3B | ||
| Q2 24 | $465.4M | $1.3B |
总债务DAYIAC
| Q1 26 | — | $24.5M | ||
| Q4 25 | — | $1.4B | ||
| Q3 25 | $631.1M | $1.4B | ||
| Q2 25 | $631.8M | $1.4B | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | — | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — |
股东权益DAYIAC
| Q1 26 | — | $4.6B | ||
| Q4 25 | — | $4.7B | ||
| Q3 25 | $2.7B | $4.8B | ||
| Q2 25 | $2.7B | $4.9B | ||
| Q1 25 | $2.6B | $4.7B | ||
| Q4 24 | $2.5B | $5.6B | ||
| Q3 24 | $2.6B | $5.8B | ||
| Q2 24 | $2.5B | $6.0B |
总资产DAYIAC
| Q1 26 | — | $6.8B | ||
| Q4 25 | — | $7.1B | ||
| Q3 25 | $8.7B | $7.2B | ||
| Q2 25 | $8.5B | $7.4B | ||
| Q1 25 | $9.5B | $7.2B | ||
| Q4 24 | $9.1B | $9.7B | ||
| Q3 24 | $8.1B | $9.8B | ||
| Q2 24 | $9.0B | $10.2B |
负债/权益比DAYIAC
| Q1 26 | — | 0.01× | ||
| Q4 25 | — | 0.30× | ||
| Q3 25 | 0.23× | 0.30× | ||
| Q2 25 | 0.23× | 0.30× | ||
| Q1 25 | 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 | $31.2M | $5.4M |
| 自由现金流经营现金流 - 资本支出 | — | $2.0M |
| 自由现金流率自由现金流/营收 | — | 0.5% |
| 资本支出强度资本支出/营收 | — | 1.9% |
| 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 | — | $51.4M |
8季度趋势，按日历期对齐
经营现金流DAYIAC
| Q1 26 | — | $5.4M | ||
| Q4 25 | — | $36.6M | ||
| Q3 25 | $31.2M | $30.1M | ||
| Q2 25 | $112.7M | $-2.8M | ||
| Q1 25 | $49.6M | $63.0K | ||
| Q4 24 | $81.0M | $110.1M | ||
| Q3 24 | $91.8M | $95.3M | ||
| Q2 24 | $99.2M | $85.0M |
自由现金流DAYIAC
| Q1 26 | — | $2.0M | ||
| Q4 25 | — | $31.4M | ||
| Q3 25 | — | $25.3M | ||
| Q2 25 | — | $-7.2M | ||
| Q1 25 | — | $-4.6M | ||
| Q4 24 | — | $104.8M | ||
| Q3 24 | — | $92.0M | ||
| Q2 24 | — | $81.6M |
自由现金流率DAYIAC
| Q1 26 | — | 0.5% | ||
| Q4 25 | — | 4.9% | ||
| Q3 25 | — | 4.3% | ||
| Q2 25 | — | -1.2% | ||
| Q1 25 | — | -0.8% | ||
| Q4 24 | — | 14.5% | ||
| Q3 24 | — | 14.3% | ||
| Q2 24 | — | 12.9% |
资本支出强度DAYIAC
| Q1 26 | — | 1.9% | ||
| Q4 25 | — | 0.8% | ||
| Q3 25 | — | 0.8% | ||
| Q2 25 | — | 0.8% | ||
| Q1 25 | — | 0.8% | ||
| Q4 24 | — | 0.7% | ||
| Q3 24 | — | 0.5% | ||
| Q2 24 | — | 0.5% |
现金转化率DAYIAC
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | -0.01× | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | — | ||
| Q2 24 | — | — |
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% |
IAC
| People Inc. (a) | $385.7M | 91% |
| Emerging & Other | $20.1M | 5% |
| Search | $17.1M | 4% |
