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Dayforce（DAY）与BOSTON BEER CO INC（SAM）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BOSTON BEER CO INC的1.0倍（$481.6M vs $461.6M），Dayforce同比增速更快（9.5% vs -4.1%），过去两年Dayforce的营收复合增速更高（9.8% vs -10.7%）
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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
DAY vs SAM — 直观对比
营收规模更大
DAY
是对方的1.0倍
$461.6M
营收增速更快
DAY
高出13.6%
-4.1%
两年增速更快
DAY
近两年复合增速
-10.7%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $461.6M |
| 净利润 | $-196.8M | — |
| 毛利率 | — | 46.4% |
| 营业利润率 | 6.3% | 12.4% |
| 净利率 | -40.9% | — |
| 营收同比 | 9.5% | -4.1% |
| 净利润同比 | -9940.0% | — |
| 每股收益（稀释后） | $-1.23 | $2.16 |
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DAYSAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | — | $385.7M | ||
| Q3 25 | $481.6M | $537.5M | ||
| Q2 25 | $464.7M | $587.9M | ||
| Q1 25 | $481.8M | $453.9M | ||
| Q4 24 | $465.2M | $402.3M | ||
| Q3 24 | $440.0M | $605.5M | ||
| Q2 24 | $423.3M | $579.1M |
净利润DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | $-22.5M | ||
| Q3 25 | $-196.8M | $46.2M | ||
| Q2 25 | $21.3M | $60.4M | ||
| Q1 25 | $14.9M | $24.4M | ||
| Q4 24 | $10.8M | $-38.8M | ||
| Q3 24 | $2.0M | $33.5M | ||
| Q2 24 | $-1.8M | $52.3M |
毛利率DAYSAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | — | 43.5% | ||
| Q3 25 | — | 50.8% | ||
| Q2 25 | — | 49.8% | ||
| Q1 25 | — | 48.3% | ||
| Q4 24 | 47.0% | 39.9% | ||
| Q3 24 | 45.8% | 46.3% | ||
| Q2 24 | 44.1% | 46.0% |
营业利润率DAYSAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | — | -8.6% | ||
| Q3 25 | 6.3% | 11.5% | ||
| Q2 25 | 9.1% | 14.0% | ||
| Q1 25 | 6.4% | 7.4% | ||
| Q4 24 | 6.1% | -13.9% | ||
| Q3 24 | 4.7% | 7.6% | ||
| Q2 24 | 3.3% | 12.2% |
净利率DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | -5.8% | ||
| Q3 25 | -40.9% | 8.6% | ||
| Q2 25 | 4.6% | 10.3% | ||
| Q1 25 | 3.1% | 5.4% | ||
| Q4 24 | 2.3% | -9.6% | ||
| Q3 24 | 0.5% | 5.5% | ||
| Q2 24 | -0.4% | 9.0% |
每股收益（稀释后）DAYSAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | — | $-1.97 | ||
| Q3 25 | $-1.23 | $4.25 | ||
| Q2 25 | $0.13 | $5.45 | ||
| Q1 25 | $0.09 | $2.16 | ||
| Q4 24 | $0.07 | $-3.23 | ||
| Q3 24 | $0.01 | $2.86 | ||
| Q2 24 | $-0.01 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $682.6M |
| 总资产 | $8.7B | $1.2B |
| 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DAYSAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | — | $223.4M | ||
| Q3 25 | $627.6M | $250.5M | ||
| Q2 25 | $625.2M | $212.4M | ||
| Q1 25 | $557.3M | $152.5M | ||
| Q4 24 | $579.7M | $211.8M | ||
| Q3 24 | $494.1M | $255.6M | ||
| Q2 24 | $465.4M | $219.3M |
总债务DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | — | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | — | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — |
股东权益DAYSAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | — | $846.3M | ||
| Q3 25 | $2.7B | $911.0M | ||
| Q2 25 | $2.7B | $912.3M | ||
| Q1 25 | $2.6B | $897.0M | ||
| Q4 24 | $2.5B | $916.2M | ||
| Q3 24 | $2.6B | $1.0B | ||
| Q2 24 | $2.5B | $1.0B |
总资产DAYSAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | — | $1.2B | ||
| Q3 25 | $8.7B | $1.2B | ||
| Q2 25 | $8.5B | $1.3B | ||
| Q1 25 | $9.5B | $1.2B | ||
| Q4 24 | $9.1B | $1.3B | ||
| Q3 24 | $8.1B | $1.4B | ||
| Q2 24 | $9.0B | $1.4B |
负债/权益比DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | 0.23× | — | ||
| Q2 25 | 0.23× | — | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | — | ||
| Q3 24 | 0.47× | — | ||
| Q2 24 | 0.49× | — |
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 | — |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | — | — |
| 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DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | $39.9M | ||
| Q3 25 | $31.2M | $101.8M | ||
| Q2 25 | $112.7M | $126.5M | ||
| Q1 25 | $49.6M | $1.9M | ||
| Q4 24 | $81.0M | $41.9M | ||
| Q3 24 | $91.8M | $115.9M | ||
| Q2 24 | $99.2M | $96.0M |
自由现金流DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | $22.1M | ||
| Q3 25 | — | $89.2M | ||
| Q2 25 | — | $112.2M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | — | $18.4M | ||
| Q3 24 | — | $99.2M | ||
| Q2 24 | — | $75.6M |
自由现金流率DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | 5.7% | ||
| Q3 25 | — | 16.6% | ||
| Q2 25 | — | 19.1% | ||
| Q1 25 | — | -1.8% | ||
| Q4 24 | — | 4.6% | ||
| Q3 24 | — | 16.4% | ||
| Q2 24 | — | 13.1% |
资本支出强度DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | 4.6% | ||
| Q3 25 | — | 2.3% | ||
| Q2 25 | — | 2.4% | ||
| Q1 25 | — | 2.2% | ||
| Q4 24 | — | 5.8% | ||
| Q3 24 | — | 2.8% | ||
| Q2 24 | — | 3.5% |
现金转化率DAYSAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | 5.29× | 2.09× | ||
| Q1 25 | 3.33× | 0.08× | ||
| Q4 24 | 7.50× | — | ||
| Q3 24 | 45.90× | 3.46× | ||
| Q2 24 | — | 1.83× |
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% |
SAM
暂无分部数据
