vs
Dayforce（DAY）与Childrens Place, Inc.（PLCE）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Childrens Place, Inc.的1.4倍（$481.6M vs $339.5M），Childrens Place, Inc.净利率更高（-1.3% vs -40.9%，领先39.6%），Dayforce同比增速更快（9.5% vs -13.0%），过去两年Dayforce的营收复合增速更高（9.8% vs -13.6%）
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。
Children’s Place是专业儿童服饰零售商，产品主要以旗下自有品牌发售，涵盖Gymboree、Sugar & Jade、PJ Place、Crazy 8等。目前该品牌在美国、加拿大、波多黎各共开设约525家门店，同时通过两个线上渠道以及15个国家的5家加盟合作伙伴开展销售，产品涵盖上衣、裙装、鞋履、裤装、睡衣、背包等全品类儿童服饰配件。
DAY vs PLCE — 直观对比
营收规模更大
DAY
是对方的1.4倍
$339.5M
营收增速更快
DAY
高出22.5%
-13.0%
净利率更高
PLCE
高出39.6%
-40.9%
两年增速更快
DAY
近两年复合增速
-13.6%
损益表 — Q3 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $339.5M |
| 净利润 | $-196.8M | $-4.3M |
| 毛利率 | — | 33.1% |
| 营业利润率 | 6.3% | 1.1% |
| 净利率 | -40.9% | -1.3% |
| 营收同比 | 9.5% | -13.0% |
| 净利润同比 | -9940.0% | -121.5% |
| 每股收益（稀释后） | $-1.23 | $-0.19 |
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DAYPLCE
| Q4 25 | — | $339.5M | ||
| Q3 25 | $481.6M | $298.0M | ||
| Q2 25 | $464.7M | $242.1M | ||
| Q1 25 | $481.8M | $408.6M | ||
| Q4 24 | $465.2M | $390.2M | ||
| Q3 24 | $440.0M | $319.7M | ||
| Q2 24 | $423.3M | $267.9M | ||
| Q1 24 | $431.5M | $455.0M |
净利润DAYPLCE
| Q4 25 | — | $-4.3M | ||
| Q3 25 | $-196.8M | $-5.4M | ||
| Q2 25 | $21.3M | $-34.0M | ||
| Q1 25 | $14.9M | $-8.0M | ||
| Q4 24 | $10.8M | $20.1M | ||
| Q3 24 | $2.0M | $-32.1M | ||
| Q2 24 | $-1.8M | $-37.8M | ||
| Q1 24 | $7.1M | $-128.8M |
毛利率DAYPLCE
| Q4 25 | — | 33.1% | ||
| Q3 25 | — | 34.0% | ||
| Q2 25 | — | 29.2% | ||
| Q1 25 | — | 28.5% | ||
| Q4 24 | 47.0% | 35.5% | ||
| Q3 24 | 45.8% | 35.0% | ||
| Q2 24 | 44.1% | 34.6% | ||
| Q1 24 | 47.6% | 21.8% |
营业利润率DAYPLCE
| Q4 25 | — | 1.1% | ||
| Q3 25 | 6.3% | 1.4% | ||
| Q2 25 | 9.1% | -10.0% | ||
| Q1 25 | 6.4% | 1.7% | ||
| Q4 24 | 6.1% | 7.5% | ||
| Q3 24 | 4.7% | -6.8% | ||
| Q2 24 | 3.3% | -10.4% | ||
| Q1 24 | 9.4% | -13.6% |
净利率DAYPLCE
| Q4 25 | — | -1.3% | ||
| Q3 25 | -40.9% | -1.8% | ||
| Q2 25 | 4.6% | -14.1% | ||
| Q1 25 | 3.1% | -2.0% | ||
| Q4 24 | 2.3% | 5.1% | ||
| Q3 24 | 0.5% | -10.0% | ||
| Q2 24 | -0.4% | -14.1% | ||
| Q1 24 | 1.6% | -28.3% |
每股收益（稀释后）DAYPLCE
| Q4 25 | — | $-0.19 | ||
| Q3 25 | $-1.23 | $-0.24 | ||
| Q2 25 | $0.13 | $-1.57 | ||
| Q1 25 | $0.09 | $-0.60 | ||
| Q4 24 | $0.07 | $1.57 | ||
| Q3 24 | $0.01 | $-2.51 | ||
| Q2 24 | $-0.01 | $-2.98 | ||
| Q1 24 | $0.04 | $-10.24 |
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 | $7.3M |
| 总债务越低越好 | $631.1M | $107.4M |
| 股东权益账面价值 | $2.7B | $-8.6M |
| 总资产 | $8.7B | $762.5M |
| 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DAYPLCE
| Q4 25 | — | $7.3M | ||
| Q3 25 | $627.6M | $7.8M | ||
| Q2 25 | $625.2M | $5.7M | ||
| Q1 25 | $557.3M | $5.3M | ||
| Q4 24 | $579.7M | $5.7M | ||
| Q3 24 | $494.1M | $9.6M | ||
| Q2 24 | $465.4M | $13.0M | ||
| Q1 24 | $392.5M | $13.6M |
总债务DAYPLCE
| Q4 25 | — | $107.4M | ||
| Q3 25 | $631.1M | $107.2M | ||
| Q2 25 | $631.8M | $107.0M | ||
| Q1 25 | $632.4M | $166.0M | ||
| Q4 24 | $1.2B | $165.7M | ||
| Q3 24 | $1.2B | $165.4M | ||
| Q2 24 | $1.2B | $166.6M | ||
| Q1 24 | $1.2B | $49.8M |
股东权益DAYPLCE
| Q4 25 | — | $-8.6M | ||
| Q3 25 | $2.7B | $-4.9M | ||
| Q2 25 | $2.7B | $1.4M | ||
| Q1 25 | $2.6B | $-59.4M | ||
| Q4 24 | $2.5B | $-49.6M | ||
| Q3 24 | $2.6B | $-68.9M | ||
| Q2 24 | $2.5B | $-34.9M | ||
| Q1 24 | $2.4B | $-9.0M |
总资产DAYPLCE
| Q4 25 | — | $762.5M | ||
| Q3 25 | $8.7B | $805.1M | ||
| Q2 25 | $8.5B | $779.6M | ||
| Q1 25 | $9.5B | $747.6M | ||
| Q4 24 | $9.1B | $888.8M | ||
| Q3 24 | $8.1B | $921.4M | ||
| Q2 24 | $9.0B | $848.3M | ||
| Q1 24 | $10.8B | $800.3M |
负债/权益比DAYPLCE
| Q4 25 | — | — | ||
| Q3 25 | 0.23× | — | ||
| Q2 25 | 0.23× | 75.63× | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | — | ||
| Q3 24 | 0.47× | — | ||
| Q2 24 | 0.49× | — | ||
| 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 | $6.2M |
| 自由现金流经营现金流 - 资本支出 | — | $-3.4M |
| 自由现金流率自由现金流/营收 | — | -1.0% |
| 资本支出强度资本支出/营收 | — | 2.8% |
| 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 | — | $39.5M |
8季度趋势，按日历期对齐
经营现金流DAYPLCE
| Q4 25 | — | $6.2M | ||
| Q3 25 | $31.2M | $-30.5M | ||
| Q2 25 | $112.7M | $-43.0M | ||
| Q1 25 | $49.6M | $121.3M | ||
| Q4 24 | $81.0M | $-44.2M | ||
| Q3 24 | $91.8M | $-83.9M | ||
| Q2 24 | $99.2M | $-110.8M | ||
| Q1 24 | $9.1M | $135.4M |
自由现金流DAYPLCE
| Q4 25 | — | $-3.4M | ||
| Q3 25 | — | $-31.9M | ||
| Q2 25 | — | $-46.4M | ||
| Q1 25 | — | $121.2M | ||
| Q4 24 | — | $-47.7M | ||
| Q3 24 | — | $-91.7M | ||
| Q2 24 | — | $-115.5M | ||
| Q1 24 | — | $132.2M |
自由现金流率DAYPLCE
| Q4 25 | — | -1.0% | ||
| Q3 25 | — | -10.7% | ||
| Q2 25 | — | -19.2% | ||
| Q1 25 | — | 29.7% | ||
| Q4 24 | — | -12.2% | ||
| Q3 24 | — | -28.7% | ||
| Q2 24 | — | -43.1% | ||
| Q1 24 | — | 29.1% |
资本支出强度DAYPLCE
| Q4 25 | — | 2.8% | ||
| Q3 25 | — | 0.5% | ||
| Q2 25 | — | 1.4% | ||
| Q1 25 | — | 0.0% | ||
| Q4 24 | — | 0.9% | ||
| Q3 24 | — | 2.4% | ||
| Q2 24 | — | 1.8% | ||
| Q1 24 | — | 0.7% |
现金转化率DAYPLCE
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | -2.20× | ||
| 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% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
