vs
Dayforce（DAY）与Magnera Corp（MAGN）财务数据对比。点击上方公司名可切换其他公司
Magnera Corp的季度营收约是Dayforce的1.6倍（$792.0M vs $481.6M），Magnera Corp净利率更高（-4.3% vs -40.9%，领先36.6%），Magnera Corp同比增速更快（12.8% vs 9.5%），过去两年Magnera Corp的营收复合增速更高（54.9% 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。
DAY vs MAGN — 直观对比
营收规模更大
MAGN
是对方的1.6倍
$481.6M
营收增速更快
MAGN
高出3.4%
9.5%
净利率更高
MAGN
高出36.6%
-40.9%
两年增速更快
MAGN
近两年复合增速
9.8%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $792.0M |
| 净利润 | $-196.8M | $-34.0M |
| 毛利率 | — | 12.2% |
| 营业利润率 | 6.3% | 1.8% |
| 净利率 | -40.9% | -4.3% |
| 营收同比 | 9.5% | 12.8% |
| 净利润同比 | -9940.0% | 43.3% |
| 每股收益（稀释后） | $-1.23 | $-0.95 |
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DAYMAGN
| Q4 25 | — | $792.0M | ||
| Q3 25 | $481.6M | — | ||
| Q2 25 | $464.7M | $839.0M | ||
| Q1 25 | $481.8M | $824.0M | ||
| Q4 24 | $465.2M | $702.0M | ||
| Q3 24 | $440.0M | $332.1M | ||
| Q2 24 | $423.3M | $556.0M | ||
| Q1 24 | $431.5M | $558.0M |
净利润DAYMAGN
| Q4 25 | — | $-34.0M | ||
| Q3 25 | $-196.8M | — | ||
| Q2 25 | $21.3M | $-18.0M | ||
| Q1 25 | $14.9M | $-41.0M | ||
| Q4 24 | $10.8M | $-60.0M | ||
| Q3 24 | $2.0M | $-15.2M | ||
| Q2 24 | $-1.8M | $19.0M | ||
| Q1 24 | $7.1M | $14.0M |
毛利率DAYMAGN
| Q4 25 | — | 12.2% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 10.7% | ||
| Q1 25 | — | 10.7% | ||
| Q4 24 | 47.0% | 10.1% | ||
| Q3 24 | 45.8% | 10.7% | ||
| Q2 24 | 44.1% | 6.6% | ||
| Q1 24 | 47.6% | 6.2% |
营业利润率DAYMAGN
| Q4 25 | — | 1.8% | ||
| Q3 25 | 6.3% | — | ||
| Q2 25 | 9.1% | 1.5% | ||
| Q1 25 | 6.4% | 0.5% | ||
| Q4 24 | 6.1% | -3.1% | ||
| Q3 24 | 4.7% | 0.9% | ||
| Q2 24 | 3.3% | 3.1% | ||
| Q1 24 | 9.4% | 3.8% |
净利率DAYMAGN
| Q4 25 | — | -4.3% | ||
| Q3 25 | -40.9% | — | ||
| Q2 25 | 4.6% | -2.1% | ||
| Q1 25 | 3.1% | -5.0% | ||
| Q4 24 | 2.3% | -8.5% | ||
| Q3 24 | 0.5% | -4.6% | ||
| Q2 24 | -0.4% | 3.4% | ||
| Q1 24 | 1.6% | 2.5% |
每股收益（稀释后）DAYMAGN
| Q4 25 | — | $-0.95 | ||
| Q3 25 | $-1.23 | — | ||
| Q2 25 | $0.13 | $-0.51 | ||
| Q1 25 | $0.09 | $-1.15 | ||
| Q4 24 | $0.07 | $-1.69 | ||
| Q3 24 | $0.01 | $-0.33 | ||
| Q2 24 | $-0.01 | $0.60 | ||
| Q1 24 | $0.04 | $0.44 |
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 | $264.0M |
| 总债务越低越好 | $631.1M | $1.9B |
| 股东权益账面价值 | $2.7B | $1.0B |
| 总资产 | $8.7B | $3.9B |
| 负债/权益比越低杠杆越低 | 0.23× | 1.86× |
8季度趋势，按日历期对齐
现金及短期投资DAYMAGN
| Q4 25 | — | $264.0M | ||
| Q3 25 | $627.6M | — | ||
| Q2 25 | $625.2M | $276.0M | ||
| Q1 25 | $557.3M | $282.0M | ||
| Q4 24 | $579.7M | $215.0M | ||
| Q3 24 | $494.1M | $230.0M | ||
| Q2 24 | $465.4M | $33.9M | ||
| Q1 24 | $392.5M | $30.2M |
总债务DAYMAGN
| Q4 25 | — | $1.9B | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | $2.0B | ||
| Q1 25 | $632.4M | $2.0B | ||
| Q4 24 | $1.2B | $2.0B | ||
| Q3 24 | $1.2B | $2.0B | ||
| Q2 24 | $1.2B | $877.4M | ||
| Q1 24 | $1.2B | $884.7M |
股东权益DAYMAGN
| Q4 25 | — | $1.0B | ||
| Q3 25 | $2.7B | — | ||
| Q2 25 | $2.7B | $1.1B | ||
| Q1 25 | $2.6B | $1.1B | ||
| Q4 24 | $2.5B | $1.1B | ||
| Q3 24 | $2.6B | $2.1B | ||
| Q2 24 | $2.5B | $2.4B | ||
| Q1 24 | $2.4B | $2.4B |
总资产DAYMAGN
| Q4 25 | — | $3.9B | ||
| Q3 25 | $8.7B | — | ||
| Q2 25 | $8.5B | $4.1B | ||
| Q1 25 | $9.5B | $4.1B | ||
| Q4 24 | $9.1B | $4.0B | ||
| Q3 24 | $8.1B | $2.8B | ||
| Q2 24 | $9.0B | $1.5B | ||
| Q1 24 | $10.8B | $1.5B |
负债/权益比DAYMAGN
| Q4 25 | — | 1.86× | ||
| Q3 25 | 0.23× | — | ||
| Q2 25 | 0.23× | 1.77× | ||
| Q1 25 | 0.24× | 1.83× | ||
| Q4 24 | 0.47× | 1.80× | ||
| Q3 24 | 0.47× | 0.91× | ||
| Q2 24 | 0.49× | 0.37× | ||
| Q1 24 | 0.50× | 0.36× |
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 | $2.0M |
| 自由现金流经营现金流 - 资本支出 | — | $-13.0M |
| 自由现金流率自由现金流/营收 | — | -1.6% |
| 资本支出强度资本支出/营收 | — | 1.9% |
| 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DAYMAGN
| Q4 25 | — | $2.0M | ||
| Q3 25 | $31.2M | — | ||
| Q2 25 | $112.7M | $0 | ||
| Q1 25 | $49.6M | $65.0M | ||
| Q4 24 | $81.0M | $-58.0M | ||
| Q3 24 | $91.8M | $12.2M | ||
| Q2 24 | $99.2M | $38.0M | ||
| Q1 24 | $9.1M | $20.0M |
自由现金流DAYMAGN
| Q4 25 | — | $-13.0M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | $42.0M | ||
| Q4 24 | — | $-74.0M | ||
| Q3 24 | — | $3.6M | ||
| Q2 24 | — | $23.0M | ||
| Q1 24 | — | $12.5M |
自由现金流率DAYMAGN
| Q4 25 | — | -1.6% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | 5.1% | ||
| Q4 24 | — | -10.5% | ||
| Q3 24 | — | 1.1% | ||
| Q2 24 | — | 4.1% | ||
| Q1 24 | — | 2.2% |
资本支出强度DAYMAGN
| Q4 25 | — | 1.9% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 1.5% | ||
| Q1 25 | — | 2.8% | ||
| Q4 24 | — | 2.3% | ||
| Q3 24 | — | 2.6% | ||
| Q2 24 | — | 2.7% | ||
| Q1 24 | — | 1.3% |
现金转化率DAYMAGN
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | — | ||
| Q2 24 | — | 2.00× | ||
| Q1 24 | 1.28× | 1.43× |
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% |
MAGN
| Other | $451.0M | 57% |
| United States And Canada | $341.0M | 43% |
