vs
Dayforce（DAY）与null（JACK）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null的1.4倍（$481.6M vs $349.5M），null净利率更高（-0.7% vs -40.9%，领先40.2%），Dayforce同比增速更快（9.5% vs -25.5%），过去两年Dayforce的营收复合增速更高（9.8% vs -18.6%）
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。
杰克盒子是源自美国的连锁快餐品牌，1951年由罗伯特·O·彼得森在加利福尼亚州圣迭戈创立，总部也设于此。品牌目前拥有超过2200家门店，业务主要覆盖美国西海岸，在西海岸以外的多个大都市区域以及关岛也设有门店。2017年12月前该公司曾运营Qdoba墨西哥烧烤连锁品牌，后该品牌被阿波罗全球管理收购。
DAY vs JACK — 直观对比
营收规模更大
DAY
是对方的1.4倍
$349.5M
营收增速更快
DAY
高出35.0%
-25.5%
净利率更高
JACK
高出40.2%
-40.9%
两年增速更快
DAY
近两年复合增速
-18.6%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $349.5M |
| 净利润 | $-196.8M | $-2.5M |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | 13.3% |
| 净利率 | -40.9% | -0.7% |
| 营收同比 | 9.5% | -25.5% |
| 净利润同比 | -9940.0% | -107.3% |
| 每股收益（稀释后） | $-1.23 | $-0.13 |
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DAYJACK
| Q1 26 | — | $349.5M | ||
| Q3 25 | $481.6M | — | ||
| Q2 25 | $464.7M | $336.7M | ||
| Q1 25 | $481.8M | $371.1M | ||
| Q4 24 | $465.2M | — | ||
| Q3 24 | $440.0M | — | ||
| Q2 24 | $423.3M | $365.3M | ||
| Q1 24 | $431.5M | $487.5M |
净利润DAYJACK
| Q1 26 | — | $-2.5M | ||
| Q3 25 | $-196.8M | — | ||
| Q2 25 | $21.3M | $-142.2M | ||
| Q1 25 | $14.9M | $33.7M | ||
| Q4 24 | $10.8M | — | ||
| Q3 24 | $2.0M | — | ||
| Q2 24 | $-1.8M | $25.0M | ||
| Q1 24 | $7.1M | $38.7M |
毛利率DAYJACK
| Q1 26 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 47.0% | — | ||
| Q3 24 | 45.8% | — | ||
| Q2 24 | 44.1% | — | ||
| Q1 24 | 47.6% | — |
营业利润率DAYJACK
| Q1 26 | — | 13.3% | ||
| Q3 25 | 6.3% | — | ||
| Q2 25 | 9.1% | -46.7% | ||
| Q1 25 | 6.4% | 19.0% | ||
| Q4 24 | 6.1% | — | ||
| Q3 24 | 4.7% | — | ||
| Q2 24 | 3.3% | 14.8% | ||
| Q1 24 | 9.4% | 16.3% |
净利率DAYJACK
| Q1 26 | — | -0.7% | ||
| Q3 25 | -40.9% | — | ||
| Q2 25 | 4.6% | -42.2% | ||
| Q1 25 | 3.1% | 9.1% | ||
| Q4 24 | 2.3% | — | ||
| Q3 24 | 0.5% | — | ||
| Q2 24 | -0.4% | 6.8% | ||
| Q1 24 | 1.6% | 7.9% |
每股收益（稀释后）DAYJACK
| Q1 26 | — | $-0.13 | ||
| Q3 25 | $-1.23 | — | ||
| Q2 25 | $0.13 | $-7.47 | ||
| Q1 25 | $0.09 | $1.75 | ||
| Q4 24 | $0.07 | — | ||
| Q3 24 | $0.01 | — | ||
| Q2 24 | $-0.01 | $1.26 | ||
| Q1 24 | $0.04 | $1.93 |
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 | — |
| 总债务越低越好 | $631.1M | $1.6B |
| 股东权益账面价值 | $2.7B | $-936.0M |
| 总资产 | $8.7B | $2.0B |
| 负债/权益比越低杠杆越低 | 0.23× | — |
8季度趋势，按日历期对齐
现金及短期投资DAYJACK
| Q1 26 | — | — | ||
| Q3 25 | $627.6M | — | ||
| Q2 25 | $625.2M | — | ||
| Q1 25 | $557.3M | — | ||
| Q4 24 | $579.7M | — | ||
| Q3 24 | $494.1M | — | ||
| Q2 24 | $465.4M | — | ||
| Q1 24 | $392.5M | — |
总债务DAYJACK
| Q1 26 | — | $1.6B | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | $1.7B | ||
| Q1 25 | $632.4M | $1.7B | ||
| Q4 24 | $1.2B | — | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | $1.7B | ||
| Q1 24 | $1.2B | $1.7B |
股东权益DAYJACK
| Q1 26 | — | $-936.0M | ||
| Q3 25 | $2.7B | — | ||
| Q2 25 | $2.7B | $-976.2M | ||
| Q1 25 | $2.6B | $-827.1M | ||
| Q4 24 | $2.5B | — | ||
| Q3 24 | $2.6B | — | ||
| Q2 24 | $2.5B | $-702.6M | ||
| Q1 24 | $2.4B | $-708.2M |
总资产DAYJACK
| Q1 26 | — | $2.0B | ||
| Q3 25 | $8.7B | — | ||
| Q2 25 | $8.5B | $2.6B | ||
| Q1 25 | $9.5B | $2.8B | ||
| Q4 24 | $9.1B | — | ||
| Q3 24 | $8.1B | — | ||
| Q2 24 | $9.0B | $2.9B | ||
| Q1 24 | $10.8B | $2.9B |
负债/权益比DAYJACK
| Q1 26 | — | — | ||
| 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× | — |
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 | $30.5M |
| 自由现金流经营现金流 - 资本支出 | — | $7.3M |
| 自由现金流率自由现金流/营收 | — | 2.1% |
| 资本支出强度资本支出/营收 | — | 6.6% |
| 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 | — | $34.8M |
8季度趋势，按日历期对齐
经营现金流DAYJACK
| Q1 26 | — | $30.5M | ||
| Q3 25 | $31.2M | — | ||
| Q2 25 | $112.7M | $-36.8M | ||
| Q1 25 | $49.6M | $105.7M | ||
| Q4 24 | $81.0M | — | ||
| Q3 24 | $91.8M | — | ||
| Q2 24 | $99.2M | $16.7M | ||
| Q1 24 | $9.1M | $-22.7M |
自由现金流DAYJACK
| Q1 26 | — | $7.3M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $-63.2M | ||
| Q1 25 | — | $84.4M | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | $6.4M | ||
| Q1 24 | — | $-61.5M |
自由现金流率DAYJACK
| Q1 26 | — | 2.1% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | -18.8% | ||
| Q1 25 | — | 22.7% | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 1.8% | ||
| Q1 24 | — | -12.6% |
资本支出强度DAYJACK
| Q1 26 | — | 6.6% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 7.9% | ||
| Q1 25 | — | 5.7% | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 2.8% | ||
| Q1 24 | — | 8.0% |
现金转化率DAYJACK
| Q1 26 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | 3.14× | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | — | ||
| Q2 24 | — | 0.67× | ||
| Q1 24 | 1.28× | -0.59× |
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% |
JACK
| Restaurant Sales | $131.9M | 38% |
| Franchise | $97.4M | 28% |
| Royaltyand Other | $58.9M | 17% |
| Advertising | $56.6M | 16% |
| Technology Service | $4.7M | 1% |
| Franchise Fees | $1.7M | 0% |
