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Dayforce（DAY）与Koppers Holdings Inc.（KOP）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Koppers Holdings Inc.的1.1倍（$481.6M vs $432.7M），Koppers Holdings Inc.净利率更高（6.9% vs -40.9%，领先47.7%），Dayforce同比增速更快（9.5% vs -9.3%），过去两年Dayforce的营收复合增速更高（9.8% vs -6.7%）
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。
科佩斯控股是一家全球性化工与材料企业，总部位于美国宾夕法尼亚州匹兹堡，入驻建于1920年代的装饰艺术风格摩天大楼科佩斯大厦，在全球范围内开展相关业务经营。
DAY vs KOP — 直观对比
营收规模更大
DAY
是对方的1.1倍
$432.7M
营收增速更快
DAY
高出18.7%
-9.3%
净利率更高
KOP
高出47.7%
-40.9%
两年增速更快
DAY
近两年复合增速
-6.7%
损益表 — Q3 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $432.7M |
| 净利润 | $-196.8M | $29.7M |
| 毛利率 | — | 25.6% |
| 营业利润率 | 6.3% | 11.5% |
| 净利率 | -40.9% | 6.9% |
| 营收同比 | 9.5% | -9.3% |
| 净利润同比 | -9940.0% | 391.2% |
| 每股收益（稀释后） | $-1.23 | $1.44 |
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DAYKOP
| Q4 25 | — | $432.7M | ||
| Q3 25 | $481.6M | $485.3M | ||
| Q2 25 | $464.7M | $504.8M | ||
| Q1 25 | $481.8M | $456.5M | ||
| Q4 24 | $465.2M | $477.0M | ||
| Q3 24 | $440.0M | $554.3M | ||
| Q2 24 | $423.3M | $563.2M | ||
| Q1 24 | $431.5M | $497.6M |
净利润DAYKOP
| Q4 25 | — | $29.7M | ||
| Q3 25 | $-196.8M | $23.8M | ||
| Q2 25 | $21.3M | $16.4M | ||
| Q1 25 | $14.9M | $-13.9M | ||
| Q4 24 | $10.8M | $-10.2M | ||
| Q3 24 | $2.0M | $22.8M | ||
| Q2 24 | $-1.8M | $26.8M | ||
| Q1 24 | $7.1M | $13.0M |
毛利率DAYKOP
| Q4 25 | — | 25.6% | ||
| Q3 25 | — | 24.1% | ||
| Q2 25 | — | 22.6% | ||
| Q1 25 | — | 23.2% | ||
| Q4 24 | 47.0% | 17.5% | ||
| Q3 24 | 45.8% | 21.9% | ||
| Q2 24 | 44.1% | 21.6% | ||
| Q1 24 | 47.6% | 19.3% |
营业利润率DAYKOP
| Q4 25 | — | 11.5% | ||
| Q3 25 | 6.3% | 10.7% | ||
| Q2 25 | 9.1% | 7.7% | ||
| Q1 25 | 6.4% | 5.9% | ||
| Q4 24 | 6.1% | 1.3% | ||
| Q3 24 | 4.7% | 9.0% | ||
| Q2 24 | 3.3% | 10.2% | ||
| Q1 24 | 9.4% | 7.0% |
净利率DAYKOP
| Q4 25 | — | 6.9% | ||
| Q3 25 | -40.9% | 4.9% | ||
| Q2 25 | 4.6% | 3.2% | ||
| Q1 25 | 3.1% | -3.0% | ||
| Q4 24 | 2.3% | -2.1% | ||
| Q3 24 | 0.5% | 4.1% | ||
| Q2 24 | -0.4% | 4.8% | ||
| Q1 24 | 1.6% | 2.6% |
每股收益（稀释后）DAYKOP
| Q4 25 | — | $1.44 | ||
| Q3 25 | $-1.23 | $1.17 | ||
| Q2 25 | $0.13 | $0.81 | ||
| Q1 25 | $0.09 | $-0.68 | ||
| Q4 24 | $0.07 | $-0.47 | ||
| Q3 24 | $0.01 | $1.09 | ||
| Q2 24 | $-0.01 | $1.25 | ||
| Q1 24 | $0.04 | $0.59 |
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 | $928.3M |
| 股东权益账面价值 | $2.7B | $574.0M |
| 总资产 | $8.7B | $1.9B |
| 负债/权益比越低杠杆越低 | 0.23× | 1.62× |
8季度趋势，按日历期对齐
现金及短期投资DAYKOP
| Q4 25 | — | — | ||
| 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DAYKOP
| Q4 25 | — | $928.3M | ||
| Q3 25 | $631.1M | $932.9M | ||
| Q2 25 | $631.8M | $977.5M | ||
| Q1 25 | $632.4M | $989.0M | ||
| Q4 24 | $1.2B | $939.5M | ||
| Q3 24 | $1.2B | $989.4M | ||
| Q2 24 | $1.2B | $1.0B | ||
| Q1 24 | $1.2B | $877.6M |
股东权益DAYKOP
| Q4 25 | — | $574.0M | ||
| Q3 25 | $2.7B | $545.6M | ||
| Q2 25 | $2.7B | $526.8M | ||
| Q1 25 | $2.6B | $498.0M | ||
| Q4 24 | $2.5B | $488.7M | ||
| Q3 24 | $2.6B | $532.3M | ||
| Q2 24 | $2.5B | $509.2M | ||
| Q1 24 | $2.4B | $505.8M |
总资产DAYKOP
| Q4 25 | — | $1.9B | ||
| Q3 25 | $8.7B | $1.9B | ||
| Q2 25 | $8.5B | $1.9B | ||
| Q1 25 | $9.5B | $1.9B | ||
| Q4 24 | $9.1B | $1.9B | ||
| Q3 24 | $8.1B | $2.0B | ||
| Q2 24 | $9.0B | $1.9B | ||
| Q1 24 | $10.8B | $1.8B |
负债/权益比DAYKOP
| Q4 25 | — | 1.62× | ||
| Q3 25 | 0.23× | 1.71× | ||
| Q2 25 | 0.23× | 1.86× | ||
| Q1 25 | 0.24× | 1.99× | ||
| Q4 24 | 0.47× | 1.92× | ||
| Q3 24 | 0.47× | 1.86× | ||
| Q2 24 | 0.49× | 1.97× | ||
| Q1 24 | 0.50× | 1.74× |
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 | $45.1M |
| 自由现金流经营现金流 - 资本支出 | — | $28.5M |
| 自由现金流率自由现金流/营收 | — | 6.6% |
| 资本支出强度资本支出/营收 | — | 3.8% |
| 现金转化率经营现金流/净利润 | — | 1.52× |
| 过去12个月自由现金流最近4个季度 | — | $67.5M |
8季度趋势，按日历期对齐
经营现金流DAYKOP
| Q4 25 | — | $45.1M | ||
| Q3 25 | $31.2M | $49.6M | ||
| Q2 25 | $112.7M | $50.5M | ||
| Q1 25 | $49.6M | $-22.7M | ||
| Q4 24 | $81.0M | $74.7M | ||
| Q3 24 | $91.8M | $29.8M | ||
| Q2 24 | $99.2M | $27.2M | ||
| Q1 24 | $9.1M | $-12.3M |
自由现金流DAYKOP
| Q4 25 | — | $28.5M | ||
| Q3 25 | — | $37.6M | ||
| Q2 25 | — | $38.4M | ||
| Q1 25 | — | $-37.0M | ||
| Q4 24 | — | $56.1M | ||
| Q3 24 | — | $14.4M | ||
| Q2 24 | — | $10.1M | ||
| Q1 24 | — | $-38.6M |
自由现金流率DAYKOP
| Q4 25 | — | 6.6% | ||
| Q3 25 | — | 7.7% | ||
| Q2 25 | — | 7.6% | ||
| Q1 25 | — | -8.1% | ||
| Q4 24 | — | 11.8% | ||
| Q3 24 | — | 2.6% | ||
| Q2 24 | — | 1.8% | ||
| Q1 24 | — | -7.8% |
资本支出强度DAYKOP
| Q4 25 | — | 3.8% | ||
| Q3 25 | — | 2.5% | ||
| Q2 25 | — | 2.4% | ||
| Q1 25 | — | 3.1% | ||
| Q4 24 | — | 3.9% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | — | 3.0% | ||
| Q1 24 | — | 5.3% |
现金转化率DAYKOP
| Q4 25 | — | 1.52× | ||
| Q3 25 | — | 2.08× | ||
| Q2 25 | 5.29× | 3.08× | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | 1.31× | ||
| Q2 24 | — | 1.01× | ||
| Q1 24 | 1.28× | -0.95× |
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% |
KOP
| Other | $127.8M | 30% |
| Railroad Treated Products | $119.0M | 28% |
| Utility Poles | $79.8M | 18% |
| Pitch And Related Products | $74.1M | 17% |
| Carbon Black Feedstock And Distillates | $14.4M | 3% |
| Railroad Infrastructure Products And Services | $9.9M | 2% |
| Phthalic Anhydride Naphthalene And Other Chemicals | $7.7M | 2% |
