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Dayforce（DAY）与朗美通（LITE）财务数据对比。点击上方公司名可切换其他公司
朗美通的季度营收约是Dayforce的1.4倍（$665.5M vs $481.6M），朗美通净利率更高（11.8% vs -40.9%，领先52.6%），朗美通同比增速更快（65.5% vs 9.5%），过去两年朗美通的营收复合增速更高（34.8% vs 9.8%）
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。
朗美通控股（Lumentum Holdings Inc.）是全球知名光电产品供应商，前身为美国捷迪讯（JDSU）旗下光电器件及激光业务板块，2015年8月随捷迪讯分拆独立运营，总部位于美国加利福尼亚州米尔皮塔斯，主营光通信网络设备、激光器、定制光学解决方案等多元产品。
DAY vs LITE — 直观对比
营收规模更大
LITE
是对方的1.4倍
$481.6M
营收增速更快
LITE
高出56.0%
9.5%
净利率更高
LITE
高出52.6%
-40.9%
两年增速更快
LITE
近两年复合增速
9.8%
损益表 — Q3 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $665.5M |
| 净利润 | $-196.8M | $78.2M |
| 毛利率 | — | 36.1% |
| 营业利润率 | 6.3% | 9.7% |
| 净利率 | -40.9% | 11.8% |
| 营收同比 | 9.5% | 65.5% |
| 净利润同比 | -9940.0% | 228.4% |
| 每股收益（稀释后） | $-1.23 | $0.89 |
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DAYLITE
| Q4 25 | — | $665.5M | ||
| Q3 25 | $481.6M | $533.8M | ||
| Q2 25 | $464.7M | $480.7M | ||
| Q1 25 | $481.8M | $425.2M | ||
| Q4 24 | $465.2M | $402.2M | ||
| Q3 24 | $440.0M | $336.9M | ||
| Q2 24 | $423.3M | $308.3M | ||
| Q1 24 | $431.5M | $366.5M |
净利润DAYLITE
| Q4 25 | — | $78.2M | ||
| Q3 25 | $-196.8M | $4.2M | ||
| Q2 25 | $21.3M | $213.3M | ||
| Q1 25 | $14.9M | $-44.1M | ||
| Q4 24 | $10.8M | $-60.9M | ||
| Q3 24 | $2.0M | $-82.4M | ||
| Q2 24 | $-1.8M | $-252.5M | ||
| Q1 24 | $7.1M | $-127.0M |
毛利率DAYLITE
| Q4 25 | — | 36.1% | ||
| Q3 25 | — | 34.0% | ||
| Q2 25 | — | 33.3% | ||
| Q1 25 | — | 28.8% | ||
| Q4 24 | 47.0% | 24.8% | ||
| Q3 24 | 45.8% | 23.1% | ||
| Q2 24 | 44.1% | 16.6% | ||
| Q1 24 | 47.6% | 16.2% |
营业利润率DAYLITE
| Q4 25 | — | 9.7% | ||
| Q3 25 | 6.3% | 1.3% | ||
| Q2 25 | 9.1% | -1.7% | ||
| Q1 25 | 6.4% | -8.9% | ||
| Q4 24 | 6.1% | -12.8% | ||
| Q3 24 | 4.7% | -24.5% | ||
| Q2 24 | 3.3% | -43.3% | ||
| Q1 24 | 9.4% | -31.3% |
净利率DAYLITE
| Q4 25 | — | 11.8% | ||
| Q3 25 | -40.9% | 0.8% | ||
| Q2 25 | 4.6% | 44.4% | ||
| Q1 25 | 3.1% | -10.4% | ||
| Q4 24 | 2.3% | -15.1% | ||
| Q3 24 | 0.5% | -24.5% | ||
| Q2 24 | -0.4% | -81.9% | ||
| Q1 24 | 1.6% | -34.7% |
每股收益（稀释后）DAYLITE
| Q4 25 | — | $0.89 | ||
| Q3 25 | $-1.23 | $0.05 | ||
| Q2 25 | $0.13 | $3.10 | ||
| Q1 25 | $0.09 | $-0.64 | ||
| Q4 24 | $0.07 | $-0.88 | ||
| Q3 24 | $0.01 | $-1.21 | ||
| Q2 24 | $-0.01 | $-3.75 | ||
| Q1 24 | $0.04 | $-1.88 |
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 | $1.2B |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $846.6M |
| 总资产 | $8.7B | $4.8B |
| 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DAYLITE
| Q4 25 | — | $1.2B | ||
| Q3 25 | $627.6M | $1.1B | ||
| Q2 25 | $625.2M | $877.1M | ||
| Q1 25 | $557.3M | $866.7M | ||
| Q4 24 | $579.7M | $896.7M | ||
| Q3 24 | $494.1M | $916.1M | ||
| Q2 24 | $465.4M | $887.0M | ||
| Q1 24 | $392.5M | $870.9M |
总债务DAYLITE
| 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DAYLITE
| Q4 25 | — | $846.6M | ||
| Q3 25 | $2.7B | $780.8M | ||
| Q2 25 | $2.7B | $1.1B | ||
| Q1 25 | $2.6B | $879.5M | ||
| Q4 24 | $2.5B | $872.3M | ||
| Q3 24 | $2.6B | $895.9M | ||
| Q2 24 | $2.5B | $957.3M | ||
| Q1 24 | $2.4B | $1.2B |
总资产DAYLITE
| Q4 25 | — | $4.8B | ||
| Q3 25 | $8.7B | $4.6B | ||
| Q2 25 | $8.5B | $4.2B | ||
| Q1 25 | $9.5B | $4.0B | ||
| Q4 24 | $9.1B | $4.0B | ||
| Q3 24 | $8.1B | $4.0B | ||
| Q2 24 | $9.0B | $3.9B | ||
| Q1 24 | $10.8B | $4.2B |
负债/权益比DAYLITE
| 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 | $126.7M |
| 自由现金流经营现金流 - 资本支出 | — | $43.1M |
| 自由现金流率自由现金流/营收 | — | 6.5% |
| 资本支出强度资本支出/营收 | — | 12.6% |
| 现金转化率经营现金流/净利润 | — | 1.62× |
| 过去12个月自由现金流最近4个季度 | — | $-29.5M |
8季度趋势，按日历期对齐
经营现金流DAYLITE
| Q4 25 | — | $126.7M | ||
| Q3 25 | $31.2M | $57.9M | ||
| Q2 25 | $112.7M | $64.0M | ||
| Q1 25 | $49.6M | $-1.6M | ||
| Q4 24 | $81.0M | $24.3M | ||
| Q3 24 | $91.8M | $39.6M | ||
| Q2 24 | $99.2M | $35.5M | ||
| Q1 24 | $9.1M | $-7.0M |
自由现金流DAYLITE
| Q4 25 | — | $43.1M | ||
| Q3 25 | — | $-18.3M | ||
| Q2 25 | — | $10.1M | ||
| Q1 25 | — | $-64.4M | ||
| Q4 24 | — | $-15.9M | ||
| Q3 24 | — | $-34.5M | ||
| Q2 24 | — | $10.9M | ||
| Q1 24 | — | $-26.6M |
自由现金流率DAYLITE
| Q4 25 | — | 6.5% | ||
| Q3 25 | — | -3.4% | ||
| Q2 25 | — | 2.1% | ||
| Q1 25 | — | -15.1% | ||
| Q4 24 | — | -4.0% | ||
| Q3 24 | — | -10.2% | ||
| Q2 24 | — | 3.5% | ||
| Q1 24 | — | -7.3% |
资本支出强度DAYLITE
| Q4 25 | — | 12.6% | ||
| Q3 25 | — | 14.3% | ||
| Q2 25 | — | 11.2% | ||
| Q1 25 | — | 14.8% | ||
| Q4 24 | — | 10.0% | ||
| Q3 24 | — | 22.0% | ||
| Q2 24 | — | 8.0% | ||
| Q1 24 | — | 5.3% |
现金转化率DAYLITE
| Q4 25 | — | 1.62× | ||
| Q3 25 | — | 13.79× | ||
| Q2 25 | 5.29× | 0.30× | ||
| 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% |
LITE
| Components | $443.7M | 67% |
| Systems | $221.8M | 33% |
