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Dayforce（DAY）与MADRIGAL PHARMACEUTICALS, INC.（MDGL）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MADRIGAL PHARMACEUTICALS, INC.的1.5倍（$481.6M vs $321.1M），MADRIGAL PHARMACEUTICALS, INC.净利率更高（-18.2% vs -40.9%，领先22.6%），MADRIGAL PHARMACEUTICALS, INC.同比增速更快（210.8% vs 9.5%）
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。
本公司是一家美国生物制药企业，成立于2002年，专注于研发新型合成胆汁酸类似物，可用于治疗原发性胆汁性胆管炎、非酒精性脂肪肝、肝硬化等慢性肝病，以及胆汁酸性腹泻等肠道疾病。
DAY vs MDGL — 直观对比
营收规模更大
DAY
是对方的1.5倍
$321.1M
营收增速更快
MDGL
高出201.3%
9.5%
净利率更高
MDGL
高出22.6%
-40.9%
损益表 — Q3 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $321.1M |
| 净利润 | $-196.8M | $-58.6M |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | -18.6% |
| 净利率 | -40.9% | -18.2% |
| 营收同比 | 9.5% | 210.8% |
| 净利润同比 | -9940.0% | 1.4% |
| 每股收益（稀释后） | $-1.23 | $-2.55 |
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DAYMDGL
| Q4 25 | — | $321.1M | ||
| Q3 25 | $481.6M | $287.3M | ||
| Q2 25 | $464.7M | $212.8M | ||
| Q1 25 | $481.8M | $137.3M | ||
| Q4 24 | $465.2M | $103.3M | ||
| Q3 24 | $440.0M | $62.2M | ||
| Q2 24 | $423.3M | — | ||
| Q1 24 | $431.5M | $0 |
净利润DAYMDGL
| Q4 25 | — | $-58.6M | ||
| Q3 25 | $-196.8M | $-114.2M | ||
| Q2 25 | $21.3M | $-42.3M | ||
| Q1 25 | $14.9M | $-73.2M | ||
| Q4 24 | $10.8M | $-59.4M | ||
| Q3 24 | $2.0M | $-107.0M | ||
| Q2 24 | $-1.8M | — | ||
| Q1 24 | $7.1M | $-147.5M |
毛利率DAYMDGL
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | 96.7% | ||
| Q4 24 | 47.0% | — | ||
| Q3 24 | 45.8% | — | ||
| Q2 24 | 44.1% | — | ||
| Q1 24 | 47.6% | — |
营业利润率DAYMDGL
| Q4 25 | — | -18.6% | ||
| Q3 25 | 6.3% | -39.7% | ||
| Q2 25 | 9.1% | -22.2% | ||
| Q1 25 | 6.4% | -57.8% | ||
| Q4 24 | 6.1% | -64.8% | ||
| Q3 24 | 4.7% | -187.1% | ||
| Q2 24 | 3.3% | — | ||
| Q1 24 | 9.4% | — |
净利率DAYMDGL
| Q4 25 | — | -18.2% | ||
| Q3 25 | -40.9% | -39.8% | ||
| Q2 25 | 4.6% | -19.9% | ||
| Q1 25 | 3.1% | -53.4% | ||
| Q4 24 | 2.3% | -57.5% | ||
| Q3 24 | 0.5% | -172.0% | ||
| Q2 24 | -0.4% | — | ||
| Q1 24 | 1.6% | — |
每股收益（稀释后）DAYMDGL
| Q4 25 | — | $-2.55 | ||
| Q3 25 | $-1.23 | $-5.08 | ||
| Q2 25 | $0.13 | $-1.90 | ||
| Q1 25 | $0.09 | $-3.32 | ||
| Q4 24 | $0.07 | $-2.50 | ||
| Q3 24 | $0.01 | $-4.92 | ||
| Q2 24 | $-0.01 | — | ||
| Q1 24 | $0.04 | $-7.38 |
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 | $198.7M |
| 总债务越低越好 | $631.1M | $339.9M |
| 股东权益账面价值 | $2.7B | $602.7M |
| 总资产 | $8.7B | $1.3B |
| 负债/权益比越低杠杆越低 | 0.23× | 0.56× |
8季度趋势，按日历期对齐
现金及短期投资DAYMDGL
| Q4 25 | — | $198.7M | ||
| Q3 25 | $627.6M | $295.7M | ||
| Q2 25 | $625.2M | $186.2M | ||
| Q1 25 | $557.3M | $183.6M | ||
| Q4 24 | $579.7M | $100.0M | ||
| Q3 24 | $494.1M | $232.7M | ||
| Q2 24 | $465.4M | — | ||
| Q1 24 | $392.5M | $622.5M |
总债务DAYMDGL
| Q4 25 | — | $339.9M | ||
| Q3 25 | $631.1M | $339.8M | ||
| Q2 25 | $631.8M | $118.4M | ||
| Q1 25 | $632.4M | $118.0M | ||
| Q4 24 | $1.2B | $117.6M | ||
| Q3 24 | $1.2B | $117.1M | ||
| Q2 24 | $1.2B | — | ||
| Q1 24 | $1.2B | $116.1M |
股东权益DAYMDGL
| Q4 25 | — | $602.7M | ||
| Q3 25 | $2.7B | $625.7M | ||
| Q2 25 | $2.7B | $696.0M | ||
| Q1 25 | $2.6B | $710.6M | ||
| Q4 24 | $2.5B | $754.4M | ||
| Q3 24 | $2.6B | $777.2M | ||
| Q2 24 | $2.5B | — | ||
| Q1 24 | $2.4B | $850.8M |
总资产DAYMDGL
| Q4 25 | — | $1.3B | ||
| Q3 25 | $8.7B | $1.4B | ||
| Q2 25 | $8.5B | $1.0B | ||
| Q1 25 | $9.5B | $996.6M | ||
| Q4 24 | $9.1B | $1.0B | ||
| Q3 24 | $8.1B | $1.1B | ||
| Q2 24 | $9.0B | — | ||
| Q1 24 | $10.8B | $1.1B |
负债/权益比DAYMDGL
| Q4 25 | — | 0.56× | ||
| Q3 25 | 0.23× | 0.54× | ||
| Q2 25 | 0.23× | 0.17× | ||
| Q1 25 | 0.24× | 0.17× | ||
| Q4 24 | 0.47× | 0.16× | ||
| Q3 24 | 0.47× | 0.15× | ||
| Q2 24 | 0.49× | — | ||
| Q1 24 | 0.50× | 0.14× |
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 | $-133.5M |
| 自由现金流经营现金流 - 资本支出 | — | $-133.8M |
| 自由现金流率自由现金流/营收 | — | -41.7% |
| 资本支出强度资本支出/营收 | — | 0.1% |
| 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DAYMDGL
| Q4 25 | — | $-133.5M | ||
| Q3 25 | $31.2M | $79.8M | ||
| Q2 25 | $112.7M | $-47.1M | ||
| Q1 25 | $49.6M | $-88.9M | ||
| Q4 24 | $81.0M | $-104.5M | ||
| Q3 24 | $91.8M | $-67.0M | ||
| Q2 24 | $99.2M | — | ||
| Q1 24 | $9.1M | $-149.2M |
自由现金流DAYMDGL
| Q4 25 | — | $-133.8M | ||
| Q3 25 | — | $79.0M | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $-104.7M | ||
| Q3 24 | — | $-67.8M | ||
| Q2 24 | — | — | ||
| Q1 24 | — | $-149.5M |
自由现金流率DAYMDGL
| Q4 25 | — | -41.7% | ||
| Q3 25 | — | 27.5% | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | -101.3% | ||
| Q3 24 | — | -109.0% | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
资本支出强度DAYMDGL
| Q4 25 | — | 0.1% | ||
| Q3 25 | — | 0.3% | ||
| Q2 25 | — | 0.0% | ||
| Q1 25 | — | 0.0% | ||
| Q4 24 | — | 0.2% | ||
| Q3 24 | — | 1.3% | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
现金转化率DAYMDGL
| Q4 25 | — | — | ||
| 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% |
MDGL
| Rebates Customer Fees Credits Co Pay Assistance And Other | $208.5M | 65% |
| Other | $76.0M | 24% |
| Chargebacks Discounts For Prompt Pay And Other Allowances | $36.6M | 11% |
