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Dayforce（DAY）与LANDS' END, INC.（LE）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LANDS' END, INC.的1.5倍（$481.6M vs $317.5M），LANDS' END, INC.净利率更高（1.6% vs -40.9%，领先42.5%），Dayforce同比增速更快（9.5% vs 0.1%），过去两年Dayforce的营收复合增速更高（9.8% vs -0.9%）
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。
Lands' End是1963年诞生于美国芝加哥的服饰零售品牌，最初以邮购游艇用品起家，目前业务拓展至服饰、箱包与家居用品领域。截至2024年2月，品牌在美国本土共开设26家门店，总部位于威斯康星州道奇维尔。品牌名源自地名兰兹角，因创立时印刷错了撇号位置又无力重印，错拼的名称便沿用至今。
DAY vs LE — 直观对比
营收规模更大
DAY
是对方的1.5倍
$317.5M
营收增速更快
DAY
高出9.4%
0.1%
净利率更高
LE
高出42.5%
-40.9%
两年增速更快
DAY
近两年复合增速
-0.9%
损益表 — Q3 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $317.5M |
| 净利润 | $-196.8M | $5.2M |
| 毛利率 | — | 51.8% |
| 营业利润率 | 6.3% | 5.3% |
| 净利率 | -40.9% | 1.6% |
| 营收同比 | 9.5% | 0.1% |
| 净利润同比 | -9940.0% | 198.3% |
| 每股收益（稀释后） | $-1.23 | $0.17 |
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DAYLE
| Q4 25 | — | $317.5M | ||
| Q3 25 | $481.6M | — | ||
| Q2 25 | $464.7M | $261.2M | ||
| Q1 25 | $481.8M | — | ||
| Q4 24 | $465.2M | $318.6M | ||
| Q3 24 | $440.0M | $317.2M | ||
| Q2 24 | $423.3M | $285.5M | ||
| Q1 24 | $431.5M | $514.9M |
净利润DAYLE
| Q4 25 | — | $5.2M | ||
| Q3 25 | $-196.8M | — | ||
| Q2 25 | $21.3M | $-8.3M | ||
| Q1 25 | $14.9M | — | ||
| Q4 24 | $10.8M | $-593.0K | ||
| Q3 24 | $2.0M | $-5.3M | ||
| Q2 24 | $-1.8M | $-6.4M | ||
| Q1 24 | $7.1M | $-8.6M |
毛利率DAYLE
| Q4 25 | — | 51.8% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 50.8% | ||
| Q1 25 | — | — | ||
| Q4 24 | 47.0% | 50.6% | ||
| Q3 24 | 45.8% | 47.9% | ||
| Q2 24 | 44.1% | 48.7% | ||
| Q1 24 | 47.6% | 38.0% |
营业利润率DAYLE
| Q4 25 | — | 5.3% | ||
| Q3 25 | 6.3% | — | ||
| Q2 25 | 9.1% | -0.9% | ||
| Q1 25 | 6.4% | — | ||
| Q4 24 | 6.1% | 2.9% | ||
| Q3 24 | 4.7% | 0.8% | ||
| Q2 24 | 3.3% | 0.8% | ||
| Q1 24 | 9.4% | 1.6% |
净利率DAYLE
| Q4 25 | — | 1.6% | ||
| Q3 25 | -40.9% | — | ||
| Q2 25 | 4.6% | -3.2% | ||
| Q1 25 | 3.1% | — | ||
| Q4 24 | 2.3% | -0.2% | ||
| Q3 24 | 0.5% | -1.7% | ||
| Q2 24 | -0.4% | -2.3% | ||
| Q1 24 | 1.6% | -1.7% |
每股收益（稀释后）DAYLE
| Q4 25 | — | $0.17 | ||
| Q3 25 | $-1.23 | — | ||
| Q2 25 | $0.13 | $-0.27 | ||
| Q1 25 | $0.09 | — | ||
| Q4 24 | $0.07 | $-0.02 | ||
| Q3 24 | $0.01 | $-0.17 | ||
| Q2 24 | $-0.01 | $-0.20 | ||
| Q1 24 | $0.04 | $-0.27 |
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 | $36.3M |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $231.0M |
| 总资产 | $8.7B | $852.7M |
| 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DAYLE
| Q4 25 | — | $36.3M | ||
| Q3 25 | $627.6M | — | ||
| Q2 25 | $625.2M | $18.1M | ||
| Q1 25 | $557.3M | — | ||
| Q4 24 | $579.7M | $30.4M | ||
| Q3 24 | $494.1M | $25.6M | ||
| Q2 24 | $465.4M | $27.4M | ||
| Q1 24 | $392.5M | $25.3M |
总债务DAYLE
| 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DAYLE
| Q4 25 | — | $231.0M | ||
| Q3 25 | $2.7B | — | ||
| Q2 25 | $2.7B | $230.1M | ||
| Q1 25 | $2.6B | — | ||
| Q4 24 | $2.5B | $223.6M | ||
| Q3 24 | $2.6B | $226.5M | ||
| Q2 24 | $2.5B | $234.6M | ||
| Q1 24 | $2.4B | $241.6M |
总资产DAYLE
| Q4 25 | — | $852.7M | ||
| Q3 25 | $8.7B | — | ||
| Q2 25 | $8.5B | $760.5M | ||
| Q1 25 | $9.5B | — | ||
| Q4 24 | $9.1B | $843.6M | ||
| Q3 24 | $8.1B | $802.5M | ||
| Q2 24 | $9.0B | $800.1M | ||
| Q1 24 | $10.8B | $811.5M |
负债/权益比DAYLE
| 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 | $-15.7M |
| 自由现金流经营现金流 - 资本支出 | — | $-22.4M |
| 自由现金流率自由现金流/营收 | — | -7.1% |
| 资本支出强度资本支出/营收 | — | 2.1% |
| 现金转化率经营现金流/净利润 | — | -3.03× |
| 过去12个月自由现金流最近4个季度 | — | $-55.0M |
8季度趋势，按日历期对齐
经营现金流DAYLE
| Q4 25 | — | $-15.7M | ||
| Q3 25 | $31.2M | — | ||
| Q2 25 | $112.7M | $-22.5M | ||
| Q1 25 | $49.6M | — | ||
| Q4 24 | $81.0M | $-17.1M | ||
| Q3 24 | $91.8M | $30.7M | ||
| Q2 24 | $99.2M | $-25.8M | ||
| Q1 24 | $9.1M | $93.9M |
自由现金流DAYLE
| Q4 25 | — | $-22.4M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $-30.7M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $-27.8M | ||
| Q3 24 | — | $26.0M | ||
| Q2 24 | — | $-32.6M | ||
| Q1 24 | — | $87.5M |
自由现金流率DAYLE
| Q4 25 | — | -7.1% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | -11.8% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | -8.7% | ||
| Q3 24 | — | 8.2% | ||
| Q2 24 | — | -11.4% | ||
| Q1 24 | — | 17.0% |
资本支出强度DAYLE
| Q4 25 | — | 2.1% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 3.2% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 3.3% | ||
| Q3 24 | — | 1.5% | ||
| Q2 24 | — | 2.4% | ||
| Q1 24 | — | 1.2% |
现金转化率DAYLE
| Q4 25 | — | -3.03× | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | — | ||
| Q2 24 | — | — | ||
| Q1 24 | 1.28× | — |
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% |
LE
| U Se Commerce | $179.8M | 57% |
| Business Outfitters Revenue | $78.8M | 25% |
| Licensing And Retail | $20.2M | 6% |
| Other | $19.8M | 6% |
| Third Party | $18.9M | 6% |
