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Dayforce（DAY）与Kosmos Energy Ltd.（KOS）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Kosmos Energy Ltd.的1.6倍（$481.6M vs $294.6M），Dayforce同比增速更快（9.5% vs -25.9%），过去两年Dayforce的营收复合增速更高（9.8% vs -16.5%）
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。
科斯莫斯能源是一家美国上游石油企业，总部位于得克萨斯州达拉斯。公司目前在加纳、赤道几内亚近海以及墨西哥湾开展油气生产与开发业务，在毛里塔尼亚、塞内加尔近海拥有开发项目，还在纳米比亚、圣多美和普林西比、苏里南近海持有勘探许可。
DAY vs KOS — 直观对比
营收规模更大
DAY
是对方的1.6倍
$294.6M
营收增速更快
DAY
高出35.3%
-25.9%
两年增速更快
DAY
近两年复合增速
-16.5%
损益表 — Q3 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $294.6M |
| 净利润 | $-196.8M | — |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | -125.7% |
| 净利率 | -40.9% | — |
| 营收同比 | 9.5% | -25.9% |
| 净利润同比 | -9940.0% | — |
| 每股收益（稀释后） | $-1.23 | $-0.80 |
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DAYKOS
| Q4 25 | — | $294.6M | ||
| Q3 25 | $481.6M | $311.0M | ||
| Q2 25 | $464.7M | $392.6M | ||
| Q1 25 | $481.8M | $290.1M | ||
| Q4 24 | $465.2M | $397.6M | ||
| Q3 24 | $440.0M | $407.8M | ||
| Q2 24 | $423.3M | $447.8M | ||
| Q1 24 | $431.5M | $422.3M |
净利润DAYKOS
| Q4 25 | — | — | ||
| Q3 25 | $-196.8M | $-124.3M | ||
| Q2 25 | $21.3M | $-87.7M | ||
| Q1 25 | $14.9M | $-110.6M | ||
| Q4 24 | $10.8M | — | ||
| Q3 24 | $2.0M | $45.0M | ||
| Q2 24 | $-1.8M | $59.8M | ||
| Q1 24 | $7.1M | $91.7M |
毛利率DAYKOS
| Q4 25 | — | — | ||
| 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DAYKOS
| Q4 25 | — | -125.7% | ||
| Q3 25 | 6.3% | -34.2% | ||
| Q2 25 | 9.1% | -16.2% | ||
| Q1 25 | 6.4% | -32.4% | ||
| Q4 24 | 6.1% | -8.5% | ||
| Q3 24 | 4.7% | 26.1% | ||
| Q2 24 | 3.3% | 30.2% | ||
| Q1 24 | 9.4% | 33.6% |
净利率DAYKOS
| Q4 25 | — | — | ||
| Q3 25 | -40.9% | -40.0% | ||
| Q2 25 | 4.6% | -22.3% | ||
| Q1 25 | 3.1% | -38.1% | ||
| Q4 24 | 2.3% | — | ||
| Q3 24 | 0.5% | 11.0% | ||
| Q2 24 | -0.4% | 13.3% | ||
| Q1 24 | 1.6% | 21.7% |
每股收益（稀释后）DAYKOS
| Q4 25 | — | $-0.80 | ||
| Q3 25 | $-1.23 | $-0.26 | ||
| Q2 25 | $0.13 | $-0.18 | ||
| Q1 25 | $0.09 | $-0.23 | ||
| Q4 24 | $0.07 | $0.00 | ||
| Q3 24 | $0.01 | $0.09 | ||
| Q2 24 | $-0.01 | $0.12 | ||
| Q1 24 | $0.04 | $0.19 |
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 | $91.5M |
| 总债务越低越好 | $631.1M | $3.1B |
| 股东权益账面价值 | $2.7B | $528.6M |
| 总资产 | $8.7B | $4.7B |
| 负债/权益比越低杠杆越低 | 0.23× | 5.78× |
8季度趋势，按日历期对齐
现金及短期投资DAYKOS
| Q4 25 | — | $91.5M | ||
| Q3 25 | $627.6M | $64.0M | ||
| Q2 25 | $625.2M | $51.7M | ||
| Q1 25 | $557.3M | $49.8M | ||
| Q4 24 | $579.7M | $85.0M | ||
| Q3 24 | $494.1M | $51.6M | ||
| Q2 24 | $465.4M | $173.8M | ||
| Q1 24 | $392.5M | $254.3M |
总债务DAYKOS
| Q4 25 | — | $3.1B | ||
| Q3 25 | $631.1M | $3.0B | ||
| Q2 25 | $631.8M | $2.9B | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | $2.7B | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — | ||
| Q1 24 | $1.2B | — |
股东权益DAYKOS
| Q4 25 | — | $528.6M | ||
| Q3 25 | $2.7B | $898.8M | ||
| Q2 25 | $2.7B | $1.0B | ||
| Q1 25 | $2.6B | $1.1B | ||
| Q4 24 | $2.5B | $1.2B | ||
| Q3 24 | $2.6B | $1.2B | ||
| Q2 24 | $2.5B | $1.1B | ||
| Q1 24 | $2.4B | $1.1B |
总资产DAYKOS
| Q4 25 | — | $4.7B | ||
| Q3 25 | $8.7B | $5.1B | ||
| Q2 25 | $8.5B | $5.2B | ||
| Q1 25 | $9.5B | $5.3B | ||
| Q4 24 | $9.1B | $5.3B | ||
| Q3 24 | $8.1B | $5.5B | ||
| Q2 24 | $9.0B | $5.4B | ||
| Q1 24 | $10.8B | $5.4B |
负债/权益比DAYKOS
| Q4 25 | — | 5.78× | ||
| Q3 25 | 0.23× | 3.31× | ||
| Q2 25 | 0.23× | 2.80× | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | 2.29× | ||
| 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 | $35.3M |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 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 | — | — |
8季度趋势，按日历期对齐
经营现金流DAYKOS
| Q4 25 | — | $35.3M | ||
| Q3 25 | $31.2M | $-27.6M | ||
| Q2 25 | $112.7M | $127.2M | ||
| Q1 25 | $49.6M | $-888.0K | ||
| Q4 24 | $81.0M | $175.7M | ||
| Q3 24 | $91.8M | $6.3M | ||
| Q2 24 | $99.2M | $223.7M | ||
| Q1 24 | $9.1M | $272.6M |
现金转化率DAYKOS
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | 0.14× | ||
| Q2 24 | — | 3.74× | ||
| Q1 24 | 1.28× | 2.97× |
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% |
KOS
| Ghana Segment | $134.6M | 46% |
| Gulf Of America | $80.7M | 27% |
| Mauritania And Senegal | $54.9M | 19% |
| Equatorial Guinea Segment | $24.3M | 8% |
