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Dayforce（DAY）与Dave & Buster's Entertainment, Inc.（PLAY）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Dave & Buster's Entertainment, Inc.的1.1倍（$481.6M vs $448.2M），Dave & Buster's Entertainment, Inc.净利率更高（-9.4% vs -40.9%，领先31.5%），Dayforce同比增速更快（9.5% vs -1.1%），过去两年Dayforce的营收复合增速更高（9.8% vs -13.5%）
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。
戴夫与巴斯特娱乐是总部位于美国达拉斯的餐饮娱乐企业，旗下每家门店都配备全套服务餐厅、酒吧以及名为“百万美元 midway”的游戏游乐区。截至2024年2月，该公司共开设162家门店，其中美国本土158家，波多黎各和加拿大各设2家门店，主打餐饮与休闲娱乐融合的消费体验。
DAY vs PLAY — 直观对比
营收规模更大
DAY
是对方的1.1倍
$448.2M
营收增速更快
DAY
高出10.5%
-1.1%
净利率更高
PLAY
高出31.5%
-40.9%
两年增速更快
DAY
近两年复合增速
-13.5%
损益表 — Q3 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $448.2M |
| 净利润 | $-196.8M | $-42.1M |
| 毛利率 | — | 85.8% |
| 营业利润率 | 6.3% | -3.6% |
| 净利率 | -40.9% | -9.4% |
| 营收同比 | 9.5% | -1.1% |
| 净利润同比 | -9940.0% | -28.7% |
| 每股收益（稀释后） | $-1.23 | $-1.22 |
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DAYPLAY
| Q4 25 | — | $448.2M | ||
| Q3 25 | $481.6M | $557.4M | ||
| Q2 25 | $464.7M | $567.7M | ||
| Q1 25 | $481.8M | $534.5M | ||
| Q4 24 | $465.2M | $453.0M | ||
| Q3 24 | $440.0M | $557.1M | ||
| Q2 24 | $423.3M | $588.1M | ||
| Q1 24 | $431.5M | $599.0M |
净利润DAYPLAY
| Q4 25 | — | $-42.1M | ||
| Q3 25 | $-196.8M | $11.4M | ||
| Q2 25 | $21.3M | $21.7M | ||
| Q1 25 | $14.9M | $9.3M | ||
| Q4 24 | $10.8M | $-32.7M | ||
| Q3 24 | $2.0M | $40.3M | ||
| Q2 24 | $-1.8M | $41.4M | ||
| Q1 24 | $7.1M | $36.1M |
毛利率DAYPLAY
| Q4 25 | — | 85.8% | ||
| Q3 25 | — | 86.3% | ||
| Q2 25 | — | 85.5% | ||
| Q1 25 | — | 85.5% | ||
| Q4 24 | 47.0% | 85.0% | ||
| Q3 24 | 45.8% | 85.3% | ||
| Q2 24 | 44.1% | 85.2% | ||
| Q1 24 | 47.6% | 84.1% |
营业利润率DAYPLAY
| Q4 25 | — | -3.6% | ||
| Q3 25 | 6.3% | 9.5% | ||
| Q2 25 | 9.1% | 11.1% | ||
| Q1 25 | 6.4% | 8.3% | ||
| Q4 24 | 6.1% | 1.4% | ||
| Q3 24 | 4.7% | 15.2% | ||
| Q2 24 | 3.3% | 14.5% | ||
| Q1 24 | 9.4% | 14.9% |
净利率DAYPLAY
| Q4 25 | — | -9.4% | ||
| Q3 25 | -40.9% | 2.0% | ||
| Q2 25 | 4.6% | 3.8% | ||
| Q1 25 | 3.1% | 1.7% | ||
| Q4 24 | 2.3% | -7.2% | ||
| Q3 24 | 0.5% | 7.2% | ||
| Q2 24 | -0.4% | 7.0% | ||
| Q1 24 | 1.6% | 6.0% |
每股收益（稀释后）DAYPLAY
| Q4 25 | — | $-1.22 | ||
| Q3 25 | $-1.23 | $0.32 | ||
| Q2 25 | $0.13 | $0.62 | ||
| Q1 25 | $0.09 | $0.32 | ||
| Q4 24 | $0.07 | $-0.84 | ||
| Q3 24 | $0.01 | $0.99 | ||
| Q2 24 | $-0.01 | $0.99 | ||
| Q1 24 | $0.04 | $0.95 |
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 | $13.6M |
| 总债务越低越好 | $631.1M | $1.6B |
| 股东权益账面价值 | $2.7B | $130.8M |
| 总资产 | $8.7B | $4.1B |
| 负债/权益比越低杠杆越低 | 0.23× | 12.17× |
8季度趋势，按日历期对齐
现金及短期投资DAYPLAY
| Q4 25 | — | $13.6M | ||
| Q3 25 | $627.6M | $12.0M | ||
| Q2 25 | $625.2M | $11.9M | ||
| Q1 25 | $557.3M | $6.9M | ||
| Q4 24 | $579.7M | $8.6M | ||
| Q3 24 | $494.1M | $13.1M | ||
| Q2 24 | $465.4M | $32.1M | ||
| Q1 24 | $392.5M | $37.3M |
总债务DAYPLAY
| Q4 25 | — | $1.6B | ||
| Q3 25 | $631.1M | $1.6B | ||
| Q2 25 | $631.8M | $1.6B | ||
| Q1 25 | $632.4M | $1.5B | ||
| Q4 24 | $1.2B | $1.5B | ||
| Q3 24 | $1.2B | $1.3B | ||
| Q2 24 | $1.2B | $1.3B | ||
| Q1 24 | $1.2B | $1.3B |
股东权益DAYPLAY
| Q4 25 | — | $130.8M | ||
| Q3 25 | $2.7B | $166.2M | ||
| Q2 25 | $2.7B | $146.8M | ||
| Q1 25 | $2.6B | $145.8M | ||
| Q4 24 | $2.5B | $226.6M | ||
| Q3 24 | $2.6B | $284.4M | ||
| Q2 24 | $2.5B | $292.5M | ||
| Q1 24 | $2.4B | $251.2M |
总资产DAYPLAY
| Q4 25 | — | $4.1B | ||
| Q3 25 | $8.7B | $4.1B | ||
| Q2 25 | $8.5B | $4.1B | ||
| Q1 25 | $9.5B | $4.0B | ||
| Q4 24 | $9.1B | $3.9B | ||
| Q3 24 | $8.1B | $3.8B | ||
| Q2 24 | $9.0B | $3.8B | ||
| Q1 24 | $10.8B | $3.8B |
负债/权益比DAYPLAY
| Q4 25 | — | 12.17× | ||
| Q3 25 | 0.23× | 9.57× | ||
| Q2 25 | 0.23× | 10.98× | ||
| Q1 25 | 0.24× | 10.45× | ||
| Q4 24 | 0.47× | 6.58× | ||
| Q3 24 | 0.47× | 4.72× | ||
| Q2 24 | 0.49× | 4.58× | ||
| Q1 24 | 0.50× | 5.33× |
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 | $58.0M |
| 自由现金流经营现金流 - 资本支出 | — | $-20.6M |
| 自由现金流率自由现金流/营收 | — | -4.6% |
| 资本支出强度资本支出/营收 | — | 17.5% |
| 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 | — | $-195.6M |
8季度趋势，按日历期对齐
经营现金流DAYPLAY
| Q4 25 | — | $58.0M | ||
| Q3 25 | $31.2M | $34.0M | ||
| Q2 25 | $112.7M | $95.8M | ||
| Q1 25 | $49.6M | $108.9M | ||
| Q4 24 | $81.0M | $-7.2M | ||
| Q3 24 | $91.8M | $101.8M | ||
| Q2 24 | $99.2M | $108.8M | ||
| Q1 24 | $9.1M | $97.2M |
自由现金流DAYPLAY
| Q4 25 | — | $-20.6M | ||
| Q3 25 | — | $-55.2M | ||
| Q2 25 | — | $-58.8M | ||
| Q1 25 | — | $-61.0M | ||
| Q4 24 | — | $-138.4M | ||
| Q3 24 | — | $-14.3M | ||
| Q2 24 | — | $-4.2M | ||
| Q1 24 | — | $-25.4M |
自由现金流率DAYPLAY
| Q4 25 | — | -4.6% | ||
| Q3 25 | — | -9.9% | ||
| Q2 25 | — | -10.4% | ||
| Q1 25 | — | -11.4% | ||
| Q4 24 | — | -30.6% | ||
| Q3 24 | — | -2.6% | ||
| Q2 24 | — | -0.7% | ||
| Q1 24 | — | -4.2% |
资本支出强度DAYPLAY
| Q4 25 | — | 17.5% | ||
| Q3 25 | — | 16.0% | ||
| Q2 25 | — | 27.2% | ||
| Q1 25 | — | 31.8% | ||
| Q4 24 | — | 29.0% | ||
| Q3 24 | — | 20.8% | ||
| Q2 24 | — | 19.2% | ||
| Q1 24 | — | 20.5% |
现金转化率DAYPLAY
| Q4 25 | — | — | ||
| Q3 25 | — | 2.98× | ||
| Q2 25 | 5.29× | 4.41× | ||
| Q1 25 | 3.33× | 11.71× | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | 2.53× | ||
| Q2 24 | — | 2.63× | ||
| Q1 24 | 1.28× | 2.69× |
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% |
PLAY
| Game Play Credit Usage | $273.1M | 61% |
| Food And Nonalcoholic Beverages | $115.1M | 26% |
| Alcoholic Beverage | $53.7M | 12% |
| Other Entertainment | $6.3M | 1% |
| Gift Card Revenue | $3.5M | 1% |
