vs
Dayforce（DAY）与NORTHERN OIL & GAS, INC.（NOG）财务数据对比。点击上方公司名可切换其他公司
NORTHERN OIL & GAS, INC.的季度营收约是Dayforce的1.3倍（$610.2M vs $481.6M），NORTHERN OIL & GAS, INC.净利率更高（-11.6% vs -40.9%，领先29.3%），Dayforce同比增速更快（9.5% vs -72.6%），过去两年Dayforce的营收复合增速更高（9.8% vs 4.3%）
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。
Marathon Oil Corporation是一家美国油气勘探开发企业，核心业务涵盖油气资源的勘探、开采与运营，2024年11月被康菲石油收购，相关业务与资产已并入康菲石油体系。
DAY vs NOG — 直观对比
营收规模更大
NOG
是对方的1.3倍
$481.6M
营收增速更快
DAY
高出82.0%
-72.6%
净利率更高
NOG
高出29.3%
-40.9%
两年增速更快
DAY
近两年复合增速
4.3%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $610.2M |
| 净利润 | $-196.8M | $-70.7M |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | — |
| 净利率 | -40.9% | -11.6% |
| 营收同比 | 9.5% | -72.6% |
| 净利润同比 | -9940.0% | -198.7% |
| 每股收益（稀释后） | $-1.23 | $-0.73 |
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DAYNOG
| Q1 26 | — | $610.2M | ||
| Q4 25 | — | $610.2M | ||
| Q3 25 | $481.6M | $556.6M | ||
| Q2 25 | $464.7M | $706.8M | ||
| Q1 25 | $481.8M | $602.1M | ||
| Q4 24 | $465.2M | $515.0M | ||
| Q3 24 | $440.0M | $753.6M | ||
| Q2 24 | $423.3M | $560.8M |
净利润DAYNOG
| Q1 26 | — | $-70.7M | ||
| Q4 25 | — | $-70.7M | ||
| Q3 25 | $-196.8M | $-129.1M | ||
| Q2 25 | $21.3M | $99.6M | ||
| Q1 25 | $14.9M | $139.0M | ||
| Q4 24 | $10.8M | $71.7M | ||
| Q3 24 | $2.0M | $298.4M | ||
| Q2 24 | $-1.8M | $138.6M |
毛利率DAYNOG
| Q1 26 | — | — | ||
| Q4 25 | — | 80.4% | ||
| Q3 25 | — | 78.7% | ||
| Q2 25 | — | 82.8% | ||
| Q1 25 | — | 81.1% | ||
| Q4 24 | 47.0% | 77.4% | ||
| Q3 24 | 45.8% | 85.8% | ||
| Q2 24 | 44.1% | 82.0% |
营业利润率DAYNOG
| Q1 26 | — | — | ||
| Q4 25 | — | -5.5% | ||
| Q3 25 | 6.3% | -22.6% | ||
| Q2 25 | 9.1% | 24.9% | ||
| Q1 25 | 6.4% | 38.1% | ||
| Q4 24 | 6.1% | 25.8% | ||
| Q3 24 | 4.7% | 57.6% | ||
| Q2 24 | 3.3% | 39.0% |
净利率DAYNOG
| Q1 26 | — | -11.6% | ||
| Q4 25 | — | -11.6% | ||
| Q3 25 | -40.9% | -23.2% | ||
| Q2 25 | 4.6% | 14.1% | ||
| Q1 25 | 3.1% | 23.1% | ||
| Q4 24 | 2.3% | 13.9% | ||
| Q3 24 | 0.5% | 39.6% | ||
| Q2 24 | -0.4% | 24.7% |
每股收益（稀释后）DAYNOG
| Q1 26 | — | $-0.73 | ||
| Q4 25 | — | $-0.67 | ||
| Q3 25 | $-1.23 | $-1.33 | ||
| Q2 25 | $0.13 | $1.00 | ||
| Q1 25 | $0.09 | $1.39 | ||
| Q4 24 | $0.07 | $0.71 | ||
| Q3 24 | $0.01 | $2.96 | ||
| Q2 24 | $-0.01 | $1.36 |
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 | $14.3M |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $2.1B |
| 总资产 | $8.7B | $5.4B |
| 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DAYNOG
| Q1 26 | — | $14.3M | ||
| Q4 25 | — | $14.3M | ||
| Q3 25 | $627.6M | $31.6M | ||
| Q2 25 | $625.2M | $25.9M | ||
| Q1 25 | $557.3M | $33.6M | ||
| Q4 24 | $579.7M | $8.9M | ||
| Q3 24 | $494.1M | $34.4M | ||
| Q2 24 | $465.4M | $7.8M |
总债务DAYNOG
| Q1 26 | — | — | ||
| Q4 25 | — | $2.4B | ||
| Q3 25 | $631.1M | $2.3B | ||
| Q2 25 | $631.8M | $2.4B | ||
| Q1 25 | $632.4M | $2.3B | ||
| Q4 24 | $1.2B | $2.4B | ||
| Q3 24 | $1.2B | $2.0B | ||
| Q2 24 | $1.2B | $1.9B |
股东权益DAYNOG
| Q1 26 | — | $2.1B | ||
| Q4 25 | — | $2.1B | ||
| Q3 25 | $2.7B | $2.2B | ||
| Q2 25 | $2.7B | $2.4B | ||
| Q1 25 | $2.6B | $2.4B | ||
| Q4 24 | $2.5B | $2.3B | ||
| Q3 24 | $2.6B | $2.3B | ||
| Q2 24 | $2.5B | $2.1B |
总资产DAYNOG
| Q1 26 | — | $5.4B | ||
| Q4 25 | — | $5.4B | ||
| Q3 25 | $8.7B | $5.5B | ||
| Q2 25 | $8.5B | $5.7B | ||
| Q1 25 | $9.5B | $5.7B | ||
| Q4 24 | $9.1B | $5.6B | ||
| Q3 24 | $8.1B | $5.1B | ||
| Q2 24 | $9.0B | $4.7B |
负债/权益比DAYNOG
| Q1 26 | — | — | ||
| Q4 25 | — | 1.13× | ||
| Q3 25 | 0.23× | 1.05× | ||
| Q2 25 | 0.23× | 0.98× | ||
| Q1 25 | 0.24× | 0.96× | ||
| Q4 24 | 0.47× | 1.02× | ||
| Q3 24 | 0.47× | 0.84× | ||
| Q2 24 | 0.49× | 0.91× |
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 | $312.6M |
| 自由现金流经营现金流 - 资本支出 | — | $43.2M |
| 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 | — | 31.5% |
| 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DAYNOG
| Q1 26 | — | $312.6M | ||
| Q4 25 | — | $312.6M | ||
| Q3 25 | $31.2M | $423.1M | ||
| Q2 25 | $112.7M | $362.1M | ||
| Q1 25 | $49.6M | $407.4M | ||
| Q4 24 | $81.0M | $290.3M | ||
| Q3 24 | $91.8M | $385.8M | ||
| Q2 24 | $99.2M | $340.5M |
自由现金流DAYNOG
| Q1 26 | — | $43.2M | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
自由现金流率DAYNOG
| Q1 26 | — | 7.1% | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
资本支出强度DAYNOG
| Q1 26 | — | 31.5% | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
现金转化率DAYNOG
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | 3.64× | ||
| Q1 25 | 3.33× | 2.93× | ||
| Q4 24 | 7.50× | 4.05× | ||
| Q3 24 | 45.90× | 1.29× | ||
| Q2 24 | — | 2.46× |
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% |
NOG
| Oil and Gas Sales | $447.7M | 73% |
| Gain on Commodity Derivatives, Net | $159.3M | 26% |
| Other Revenue | $3.1M | 1% |
