vs
Dayforce（DAY）与PHIBRO ANIMAL HEALTH CORP（PAHC）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PHIBRO ANIMAL HEALTH CORP的1.3倍（$481.6M vs $373.9M），PHIBRO ANIMAL HEALTH CORP净利率更高（7.3% vs -40.9%，领先48.2%），PHIBRO ANIMAL HEALTH CORP同比增速更快（20.9% vs 9.5%），过去两年PHIBRO ANIMAL HEALTH CORP的营收复合增速更高（19.2% 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。
菲宝罗动物保健公司是一家美国动物健康与矿物质营养企业，主营产品涵盖抗菌药、抗球虫药、驱虫药，以及畜禽营养补充剂、疫苗等。公司下设矿物质营养、功能材料、动物健康三大业务板块，收入主要来源于上述板块，业务遍及美国、拉美、加拿大、欧洲、中东、非洲及亚太地区。
DAY vs PAHC — 直观对比
营收规模更大
DAY
是对方的1.3倍
$373.9M
营收增速更快
PAHC
高出11.4%
9.5%
净利率更高
PAHC
高出48.2%
-40.9%
两年增速更快
PAHC
近两年复合增速
9.8%
损益表 — Q3 FY2025 vs Q2 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $373.9M |
| 净利润 | $-196.8M | $27.5M |
| 毛利率 | — | 35.5% |
| 营业利润率 | 6.3% | 13.5% |
| 净利率 | -40.9% | 7.3% |
| 营收同比 | 9.5% | 20.9% |
| 净利润同比 | -9940.0% | 762.1% |
| 每股收益（稀释后） | $-1.23 | $0.67 |
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DAYPAHC
| Q4 25 | — | $373.9M | ||
| Q3 25 | $481.6M | $363.9M | ||
| Q2 25 | $464.7M | $378.7M | ||
| Q1 25 | $481.8M | $347.8M | ||
| Q4 24 | $465.2M | $309.3M | ||
| Q3 24 | $440.0M | $260.4M | ||
| Q2 24 | $423.3M | $273.2M | ||
| Q1 24 | $431.5M | $263.2M |
净利润DAYPAHC
| Q4 25 | — | $27.5M | ||
| Q3 25 | $-196.8M | $26.5M | ||
| Q2 25 | $21.3M | $17.2M | ||
| Q1 25 | $14.9M | $20.9M | ||
| Q4 24 | $10.8M | $3.2M | ||
| Q3 24 | $2.0M | $7.0M | ||
| Q2 24 | $-1.8M | $752.0K | ||
| Q1 24 | $7.1M | $8.4M |
毛利率DAYPAHC
| Q4 25 | — | 35.5% | ||
| Q3 25 | — | 32.9% | ||
| Q2 25 | — | 29.0% | ||
| Q1 25 | — | 30.1% | ||
| Q4 24 | 47.0% | 32.9% | ||
| Q3 24 | 45.8% | 32.1% | ||
| Q2 24 | 44.1% | 31.9% | ||
| Q1 24 | 47.6% | 30.2% |
营业利润率DAYPAHC
| Q4 25 | — | 13.5% | ||
| Q3 25 | 6.3% | 14.1% | ||
| Q2 25 | 9.1% | 8.9% | ||
| Q1 25 | 6.4% | 9.6% | ||
| Q4 24 | 6.1% | 8.3% | ||
| Q3 24 | 4.7% | 6.8% | ||
| Q2 24 | 3.3% | 6.7% | ||
| Q1 24 | 9.4% | 7.6% |
净利率DAYPAHC
| Q4 25 | — | 7.3% | ||
| Q3 25 | -40.9% | 7.3% | ||
| Q2 25 | 4.6% | 4.5% | ||
| Q1 25 | 3.1% | 6.0% | ||
| Q4 24 | 2.3% | 1.0% | ||
| Q3 24 | 0.5% | 2.7% | ||
| Q2 24 | -0.4% | 0.3% | ||
| Q1 24 | 1.6% | 3.2% |
每股收益（稀释后）DAYPAHC
| Q4 25 | — | $0.67 | ||
| Q3 25 | $-1.23 | $0.65 | ||
| Q2 25 | $0.13 | $0.43 | ||
| Q1 25 | $0.09 | $0.51 | ||
| Q4 24 | $0.07 | $0.08 | ||
| Q3 24 | $0.01 | $0.17 | ||
| Q2 24 | $-0.01 | $0.02 | ||
| Q1 24 | $0.04 | $0.21 |
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 | $74.5M |
| 总债务越低越好 | $631.1M | $624.2M |
| 股东权益账面价值 | $2.7B | $332.4M |
| 总资产 | $8.7B | $1.4B |
| 负债/权益比越低杠杆越低 | 0.23× | 1.88× |
8季度趋势，按日历期对齐
现金及短期投资DAYPAHC
| Q4 25 | — | $74.5M | ||
| Q3 25 | $627.6M | $85.3M | ||
| Q2 25 | $625.2M | $77.0M | ||
| Q1 25 | $557.3M | $70.4M | ||
| Q4 24 | $579.7M | $67.1M | ||
| Q3 24 | $494.1M | $89.8M | ||
| Q2 24 | $465.4M | $114.6M | ||
| Q1 24 | $392.5M | $98.7M |
总债务DAYPAHC
| Q4 25 | — | $624.2M | ||
| Q3 25 | $631.1M | $628.0M | ||
| Q2 25 | $631.8M | $631.7M | ||
| Q1 25 | $632.4M | $635.4M | ||
| Q4 24 | $1.2B | $639.1M | ||
| Q3 24 | $1.2B | $295.2M | ||
| Q2 24 | $1.2B | $312.1M | ||
| Q1 24 | $1.2B | — |
股东权益DAYPAHC
| Q4 25 | — | $332.4M | ||
| Q3 25 | $2.7B | $311.7M | ||
| Q2 25 | $2.7B | $285.7M | ||
| Q1 25 | $2.6B | $266.0M | ||
| Q4 24 | $2.5B | $246.8M | ||
| Q3 24 | $2.6B | $258.5M | ||
| Q2 24 | $2.5B | $256.6M | ||
| Q1 24 | $2.4B | $270.1M |
总资产DAYPAHC
| Q4 25 | — | $1.4B | ||
| Q3 25 | $8.7B | $1.4B | ||
| Q2 25 | $8.5B | $1.4B | ||
| Q1 25 | $9.5B | $1.3B | ||
| Q4 24 | $9.1B | $1.3B | ||
| Q3 24 | $8.1B | $966.3M | ||
| Q2 24 | $9.0B | $982.2M | ||
| Q1 24 | $10.8B | $979.0M |
负债/权益比DAYPAHC
| Q4 25 | — | 1.88× | ||
| Q3 25 | 0.23× | 2.01× | ||
| Q2 25 | 0.23× | 2.21× | ||
| Q1 25 | 0.24× | 2.39× | ||
| Q4 24 | 0.47× | 2.59× | ||
| Q3 24 | 0.47× | 1.14× | ||
| Q2 24 | 0.49× | 1.22× | ||
| 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 | $19.4M |
| 自由现金流经营现金流 - 资本支出 | — | $8.3M |
| 自由现金流率自由现金流/营收 | — | 2.2% |
| 资本支出强度资本支出/营收 | — | 3.0% |
| 现金转化率经营现金流/净利润 | — | 0.70× |
| 过去12个月自由现金流最近4个季度 | — | $47.3M |
8季度趋势，按日历期对齐
经营现金流DAYPAHC
| Q4 25 | — | $19.4M | ||
| Q3 25 | $31.2M | $9.3M | ||
| Q2 25 | $112.7M | $21.3M | ||
| Q1 25 | $49.6M | $43.2M | ||
| Q4 24 | $81.0M | $3.1M | ||
| Q3 24 | $91.8M | $12.6M | ||
| Q2 24 | $99.2M | $28.4M | ||
| Q1 24 | $9.1M | $11.4M |
自由现金流DAYPAHC
| Q4 25 | — | $8.3M | ||
| Q3 25 | — | $-4.5M | ||
| Q2 25 | — | $8.1M | ||
| Q1 25 | — | $35.4M | ||
| Q4 24 | — | $-4.7M | ||
| Q3 24 | — | $3.0M | ||
| Q2 24 | — | $15.4M | ||
| Q1 24 | — | $1.7M |
自由现金流率DAYPAHC
| Q4 25 | — | 2.2% | ||
| Q3 25 | — | -1.2% | ||
| Q2 25 | — | 2.1% | ||
| Q1 25 | — | 10.2% | ||
| Q4 24 | — | -1.5% | ||
| Q3 24 | — | 1.2% | ||
| Q2 24 | — | 5.6% | ||
| Q1 24 | — | 0.6% |
资本支出强度DAYPAHC
| Q4 25 | — | 3.0% | ||
| Q3 25 | — | 3.8% | ||
| Q2 25 | — | 3.5% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | — | 2.5% | ||
| Q3 24 | — | 3.7% | ||
| Q2 24 | — | 4.8% | ||
| Q1 24 | — | 3.7% |
现金转化率DAYPAHC
| Q4 25 | — | 0.70× | ||
| Q3 25 | — | 0.35× | ||
| Q2 25 | 5.29× | 1.24× | ||
| Q1 25 | 3.33× | 2.07× | ||
| Q4 24 | 7.50× | 0.97× | ||
| Q3 24 | 45.90× | 1.81× | ||
| Q2 24 | — | 37.80× | ||
| Q1 24 | 1.28× | 1.36× |
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% |
PAHC
| Medicated Feed Additives And Others | $202.1M | 54% |
| Mineral Nutrition | $68.9M | 18% |
| Nutritional Specialties | $50.2M | 13% |
| Vaccines | $37.6M | 10% |
| Performance Products | $15.0M | 4% |
