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Dayforce（DAY）与SLM Corp（SLM）财务数据对比。点击上方公司名可切换其他公司
SLM Corp的季度营收约是Dayforce的1.2倍（$560.0M vs $481.6M），SLM Corp净利率更高（55.0% vs -40.9%，领先95.9%），过去两年SLM Corp的营收复合增速更高（22.7% 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。
尼康旗下SLM Solutions AG总部位于德国吕贝克，是金属3D打印机领域的上市生产商，共同拥有SLM文字商标，集团股份自2014年5月9日起在法兰克福证券交易所高级市场板块挂牌交易。
DAY vs SLM — 直观对比
营收规模更大
SLM
是对方的1.2倍
$481.6M
净利率更高
SLM
高出95.9%
-40.9%
两年增速更快
SLM
近两年复合增速
9.8%
损益表 — Q3 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $560.0M |
| 净利润 | $-196.8M | $308.0M |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | 69.6% |
| 净利率 | -40.9% | 55.0% |
| 营收同比 | 9.5% | — |
| 净利润同比 | -9940.0% | 1.0% |
| 每股收益（稀释后） | $-1.23 | $1.54 |
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DAYSLM
| Q1 26 | — | $560.0M | ||
| Q4 25 | — | $377.1M | ||
| Q3 25 | $481.6M | $373.0M | ||
| Q2 25 | $464.7M | $376.8M | ||
| Q1 25 | $481.8M | $375.0M | ||
| Q4 24 | $465.2M | $362.2M | ||
| Q3 24 | $440.0M | $359.4M | ||
| Q2 24 | $423.3M | $372.2M |
净利润DAYSLM
| Q1 26 | — | $308.0M | ||
| Q4 25 | — | $233.2M | ||
| Q3 25 | $-196.8M | $135.8M | ||
| Q2 25 | $21.3M | $71.3M | ||
| Q1 25 | $14.9M | $304.5M | ||
| Q4 24 | $10.8M | $111.6M | ||
| Q3 24 | $2.0M | $-45.2M | ||
| Q2 24 | $-1.8M | $252.0M |
毛利率DAYSLM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 47.0% | — | ||
| Q3 24 | 45.8% | — | ||
| Q2 24 | 44.1% | — |
营业利润率DAYSLM
| Q1 26 | — | 69.6% | ||
| Q4 25 | — | 83.8% | ||
| Q3 25 | 6.3% | 49.8% | ||
| Q2 25 | 9.1% | 23.3% | ||
| Q1 25 | 6.4% | — | ||
| Q4 24 | 6.1% | 36.5% | ||
| Q3 24 | 4.7% | -16.6% | ||
| Q2 24 | 3.3% | 91.0% |
净利率DAYSLM
| Q1 26 | — | 55.0% | ||
| Q4 25 | — | 61.8% | ||
| Q3 25 | -40.9% | 36.4% | ||
| Q2 25 | 4.6% | 18.9% | ||
| Q1 25 | 3.1% | 81.2% | ||
| Q4 24 | 2.3% | 30.8% | ||
| Q3 24 | 0.5% | -12.6% | ||
| Q2 24 | -0.4% | 67.7% |
每股收益（稀释后）DAYSLM
| Q1 26 | — | $1.54 | ||
| Q4 25 | — | $1.11 | ||
| Q3 25 | $-1.23 | $0.63 | ||
| Q2 25 | $0.13 | $0.32 | ||
| Q1 25 | $0.09 | $1.40 | ||
| Q4 24 | $0.07 | $0.53 | ||
| Q3 24 | $0.01 | $-0.23 | ||
| Q2 24 | $-0.01 | $1.11 |
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 | $5.2B |
| 总债务越低越好 | $631.1M | $6.2B |
| 股东权益账面价值 | $2.7B | $2.4B |
| 总资产 | $8.7B | $29.4B |
| 负债/权益比越低杠杆越低 | 0.23× | 2.53× |
8季度趋势，按日历期对齐
现金及短期投资DAYSLM
| Q1 26 | — | $5.2B | ||
| Q4 25 | — | $4.2B | ||
| Q3 25 | $627.6M | $3.5B | ||
| Q2 25 | $625.2M | $4.1B | ||
| Q1 25 | $557.3M | $3.7B | ||
| Q4 24 | $579.7M | $4.7B | ||
| Q3 24 | $494.1M | $4.5B | ||
| Q2 24 | $465.4M | $5.3B |
总债务DAYSLM
| Q1 26 | — | $6.2B | ||
| Q4 25 | — | $5.4B | ||
| Q3 25 | $631.1M | $6.8B | ||
| Q2 25 | $631.8M | $6.4B | ||
| Q1 25 | $632.4M | $6.1B | ||
| Q4 24 | $1.2B | $6.4B | ||
| Q3 24 | $1.2B | $6.0B | ||
| Q2 24 | $1.2B | $5.4B |
股东权益DAYSLM
| Q1 26 | — | $2.4B | ||
| Q4 25 | — | $2.5B | ||
| Q3 25 | $2.7B | $2.3B | ||
| Q2 25 | $2.7B | $2.4B | ||
| Q1 25 | $2.6B | $2.4B | ||
| Q4 24 | $2.5B | $2.2B | ||
| Q3 24 | $2.6B | $2.1B | ||
| Q2 24 | $2.5B | $2.3B |
总资产DAYSLM
| Q1 26 | — | $29.4B | ||
| Q4 25 | — | $29.7B | ||
| Q3 25 | $8.7B | $29.6B | ||
| Q2 25 | $8.5B | $29.6B | ||
| Q1 25 | $9.5B | $28.9B | ||
| Q4 24 | $9.1B | $30.1B | ||
| Q3 24 | $8.1B | $30.0B | ||
| Q2 24 | $9.0B | $28.8B |
负债/权益比DAYSLM
| Q1 26 | — | 2.53× | ||
| Q4 25 | — | 2.19× | ||
| Q3 25 | 0.23× | 2.92× | ||
| Q2 25 | 0.23× | 2.70× | ||
| Q1 25 | 0.24× | 2.56× | ||
| Q4 24 | 0.47× | 2.98× | ||
| Q3 24 | 0.47× | 2.83× | ||
| Q2 24 | 0.49× | 2.37× |
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DAYSLM
| Q1 26 | — | — | ||
| Q4 25 | — | $-64.5M | ||
| Q3 25 | $31.2M | $-49.3M | ||
| Q2 25 | $112.7M | $-138.7M | ||
| Q1 25 | $49.6M | $-146.1M | ||
| Q4 24 | $81.0M | $4.5M | ||
| Q3 24 | $91.8M | $-113.4M | ||
| Q2 24 | $99.2M | $-143.8M |
现金转化率DAYSLM
| Q1 26 | — | — | ||
| Q4 25 | — | -0.28× | ||
| Q3 25 | — | -0.36× | ||
| Q2 25 | 5.29× | -1.95× | ||
| Q1 25 | 3.33× | -0.48× | ||
| Q4 24 | 7.50× | 0.04× | ||
| Q3 24 | 45.90× | — | ||
| Q2 24 | — | -0.57× |
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% |
SLM
| Net Interest Income | $375.0M | 67% |
| Noninterest Income | $185.0M | 33% |
