vs
Dayforce（DAY）与J&J SNACK FOODS CORP（JJSF）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J&J SNACK FOODS CORP的1.4倍（$481.6M vs $343.8M），J&J SNACK FOODS CORP净利率更高（0.3% vs -40.9%，领先41.1%），Dayforce同比增速更快（9.5% vs -5.2%），过去两年Dayforce的营收复合增速更高（9.8% vs -2.2%）
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。
强生休闲食品公司（J&J Snack Foods Corp.）是美国知名的品牌休闲食品与冷冻饮品生产商、营销商及分销商，总部位于新泽西州芒特劳雷尔，在全美44个州、墨西哥及加拿大设有超175个生产、仓储及配送设施，于纳斯达克全球精选市场上市，业务覆盖国内外市场。
DAY vs JJSF — 直观对比
营收规模更大
DAY
是对方的1.4倍
$343.8M
营收增速更快
DAY
高出14.6%
-5.2%
净利率更高
JJSF
高出41.1%
-40.9%
两年增速更快
DAY
近两年复合增速
-2.2%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $343.8M |
| 净利润 | $-196.8M | $883.0K |
| 毛利率 | — | 27.9% |
| 营业利润率 | 6.3% | 0.2% |
| 净利率 | -40.9% | 0.3% |
| 营收同比 | 9.5% | -5.2% |
| 净利润同比 | -9940.0% | -82.8% |
| 每股收益（稀释后） | $-1.23 | $0.05 |
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DAYJJSF
| Q4 25 | — | $343.8M | ||
| Q3 25 | $481.6M | $410.2M | ||
| Q2 25 | $464.7M | $454.3M | ||
| Q1 25 | $481.8M | $356.1M | ||
| Q4 24 | $465.2M | $362.6M | ||
| Q3 24 | $440.0M | $426.8M | ||
| Q2 24 | $423.3M | $440.0M | ||
| Q1 24 | $431.5M | $359.7M |
净利润DAYJJSF
| Q4 25 | — | $883.0K | ||
| Q3 25 | $-196.8M | $11.4M | ||
| Q2 25 | $21.3M | $44.2M | ||
| Q1 25 | $14.9M | $4.8M | ||
| Q4 24 | $10.8M | $5.1M | ||
| Q3 24 | $2.0M | $29.6M | ||
| Q2 24 | $-1.8M | $36.3M | ||
| Q1 24 | $7.1M | $13.3M |
毛利率DAYJJSF
| Q4 25 | — | 27.9% | ||
| Q3 25 | — | 31.7% | ||
| Q2 25 | — | 33.0% | ||
| Q1 25 | — | 26.9% | ||
| Q4 24 | 47.0% | 25.9% | ||
| Q3 24 | 45.8% | 31.8% | ||
| Q2 24 | 44.1% | 33.6% | ||
| Q1 24 | 47.6% | 30.1% |
营业利润率DAYJJSF
| Q4 25 | — | 0.2% | ||
| Q3 25 | 6.3% | 2.8% | ||
| Q2 25 | 9.1% | 13.3% | ||
| Q1 25 | 6.4% | 1.7% | ||
| Q4 24 | 6.1% | 1.7% | ||
| Q3 24 | 4.7% | 9.3% | ||
| Q2 24 | 3.3% | 11.4% | ||
| Q1 24 | 9.4% | 5.0% |
净利率DAYJJSF
| Q4 25 | — | 0.3% | ||
| Q3 25 | -40.9% | 2.8% | ||
| Q2 25 | 4.6% | 9.7% | ||
| Q1 25 | 3.1% | 1.4% | ||
| Q4 24 | 2.3% | 1.4% | ||
| Q3 24 | 0.5% | 6.9% | ||
| Q2 24 | -0.4% | 8.3% | ||
| Q1 24 | 1.6% | 3.7% |
每股收益（稀释后）DAYJJSF
| Q4 25 | — | $0.05 | ||
| Q3 25 | $-1.23 | $0.59 | ||
| Q2 25 | $0.13 | $2.26 | ||
| Q1 25 | $0.09 | $0.25 | ||
| Q4 24 | $0.07 | $0.26 | ||
| Q3 24 | $0.01 | $1.52 | ||
| Q2 24 | $-0.01 | $1.87 | ||
| Q1 24 | $0.04 | $0.69 |
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 | $66.8M |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $912.9M |
| 总资产 | $8.7B | $1.3B |
| 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DAYJJSF
| Q4 25 | — | $66.8M | ||
| Q3 25 | $627.6M | $105.9M | ||
| Q2 25 | $625.2M | $77.4M | ||
| Q1 25 | $557.3M | $48.5M | ||
| Q4 24 | $579.7M | $73.6M | ||
| Q3 24 | $494.1M | $73.4M | ||
| Q2 24 | $465.4M | $64.0M | ||
| Q1 24 | $392.5M | $43.6M |
总债务DAYJJSF
| Q4 25 | — | — | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | — | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | — | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — | ||
| Q1 24 | $1.2B | — |
股东权益DAYJJSF
| Q4 25 | — | $912.9M | ||
| Q3 25 | $2.7B | $966.7M | ||
| Q2 25 | $2.7B | $969.9M | ||
| Q1 25 | $2.6B | $935.0M | ||
| Q4 24 | $2.5B | $946.8M | ||
| Q3 24 | $2.6B | $957.0M | ||
| Q2 24 | $2.5B | $937.9M | ||
| Q1 24 | $2.4B | $915.7M |
总资产DAYJJSF
| Q4 25 | — | $1.3B | ||
| Q3 25 | $8.7B | $1.4B | ||
| Q2 25 | $8.5B | $1.4B | ||
| Q1 25 | $9.5B | $1.4B | ||
| Q4 24 | $9.1B | $1.3B | ||
| Q3 24 | $8.1B | $1.4B | ||
| Q2 24 | $9.0B | $1.4B | ||
| Q1 24 | $10.8B | $1.3B |
负债/权益比DAYJJSF
| Q4 25 | — | — | ||
| 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 | $36.0M |
| 自由现金流经营现金流 - 资本支出 | — | $17.0M |
| 自由现金流率自由现金流/营收 | — | 4.9% |
| 资本支出强度资本支出/营收 | — | 5.5% |
| 现金转化率经营现金流/净利润 | — | 40.73× |
| 过去12个月自由现金流最近4个季度 | — | $83.1M |
8季度趋势，按日历期对齐
经营现金流DAYJJSF
| Q4 25 | — | $36.0M | ||
| Q3 25 | $31.2M | $66.4M | ||
| Q2 25 | $112.7M | $51.2M | ||
| Q1 25 | $49.6M | $12.3M | ||
| Q4 24 | $81.0M | $35.2M | ||
| Q3 24 | $91.8M | $46.3M | ||
| Q2 24 | $99.2M | $65.0M | ||
| Q1 24 | $9.1M | $12.7M |
自由现金流DAYJJSF
| Q4 25 | — | $17.0M | ||
| Q3 25 | — | $44.8M | ||
| Q2 25 | — | $28.5M | ||
| Q1 25 | — | $-7.2M | ||
| Q4 24 | — | $16.1M | ||
| Q3 24 | — | $29.1M | ||
| Q2 24 | — | $45.3M | ||
| Q1 24 | — | $-4.0M |
自由现金流率DAYJJSF
| Q4 25 | — | 4.9% | ||
| Q3 25 | — | 10.9% | ||
| Q2 25 | — | 6.3% | ||
| Q1 25 | — | -2.0% | ||
| Q4 24 | — | 4.4% | ||
| Q3 24 | — | 6.8% | ||
| Q2 24 | — | 10.3% | ||
| Q1 24 | — | -1.1% |
资本支出强度DAYJJSF
| Q4 25 | — | 5.5% | ||
| Q3 25 | — | 5.3% | ||
| Q2 25 | — | 5.0% | ||
| Q1 25 | — | 5.5% | ||
| Q4 24 | — | 5.3% | ||
| Q3 24 | — | 4.0% | ||
| Q2 24 | — | 4.5% | ||
| Q1 24 | — | 4.6% |
现金转化率DAYJJSF
| Q4 25 | — | 40.73× | ||
| Q3 25 | — | 5.84× | ||
| Q2 25 | 5.29× | 1.16× | ||
| Q1 25 | 3.33× | 2.55× | ||
| Q4 24 | 7.50× | 6.84× | ||
| Q3 24 | 45.90× | 1.56× | ||
| Q2 24 | — | 1.79× | ||
| Q1 24 | 1.28× | 0.96× |
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% |
JJSF
| Food Service | $219.2M | 64% |
| Frozen Beverages | $78.7M | 23% |
| Repair And Maintenance Service | $22.5M | 7% |
| Other | $12.7M | 4% |
| Machine Sales | $10.7M | 3% |
