vs
Dayforce（DAY）与E.W. SCRIPPS Co（SSP）财务数据对比。点击上方公司名可切换其他公司
E.W. SCRIPPS Co的季度营收约是Dayforce的1.2倍（$560.3M vs $481.6M），E.W. SCRIPPS Co净利率更高（-5.1% vs -40.9%，领先35.8%），Dayforce同比增速更快（9.5% vs -23.1%），过去两年Dayforce的营收复合增速更高（9.8% vs -0.1%）
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。
E.W.斯克里普斯公司简称斯克里普斯，是美国的广播传媒企业，1878年由爱德华·威利斯·斯克里普斯与姐姐艾伦·勃朗宁·斯克里普斯创立，最初为日报连锁企业，前身是一家传媒集团，如今总部位于俄亥俄州辛辛那提市的斯克里普斯中心，企业格言为“给人光明，大众自寻前路”，品牌标识为沿用已久的灯塔。
DAY vs SSP — 直观对比
营收规模更大
SSP
是对方的1.2倍
$481.6M
营收增速更快
DAY
高出32.5%
-23.1%
净利率更高
SSP
高出35.8%
-40.9%
两年增速更快
DAY
近两年复合增速
-0.1%
损益表 — Q3 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $481.6M | $560.3M |
| 净利润 | $-196.8M | $-28.5M |
| 毛利率 | — | — |
| 营业利润率 | 6.3% | 7.5% |
| 净利率 | -40.9% | -5.1% |
| 营收同比 | 9.5% | -23.1% |
| 净利润同比 | -9940.0% | -129.9% |
| 每股收益（稀释后） | $-1.23 | $-0.51 |
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DAYSSP
| Q4 25 | — | $560.3M | ||
| Q3 25 | $481.6M | $525.9M | ||
| Q2 25 | $464.7M | $540.1M | ||
| Q1 25 | $481.8M | $524.4M | ||
| Q4 24 | $465.2M | $728.4M | ||
| Q3 24 | $440.0M | $646.3M | ||
| Q2 24 | $423.3M | $573.6M | ||
| Q1 24 | $431.5M | $561.5M |
净利润DAYSSP
| Q4 25 | — | $-28.5M | ||
| Q3 25 | $-196.8M | $-33.0M | ||
| Q2 25 | $21.3M | $-36.0M | ||
| Q1 25 | $14.9M | $-3.5M | ||
| Q4 24 | $10.8M | $95.4M | ||
| Q3 24 | $2.0M | $47.8M | ||
| Q2 24 | $-1.8M | $1.4M | ||
| Q1 24 | $7.1M | $1.6M |
毛利率DAYSSP
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | 47.0% | — | ||
| Q3 24 | 45.8% | — | ||
| Q2 24 | 44.1% | — | ||
| Q1 24 | 47.6% | — |
营业利润率DAYSSP
| Q4 25 | — | 7.5% | ||
| Q3 25 | 6.3% | 7.2% | ||
| Q2 25 | 9.1% | 14.2% | ||
| Q1 25 | 6.4% | 5.2% | ||
| Q4 24 | 6.1% | 26.3% | ||
| Q3 24 | 4.7% | 18.8% | ||
| Q2 24 | 3.3% | 9.7% | ||
| Q1 24 | 9.4% | 7.7% |
净利率DAYSSP
| Q4 25 | — | -5.1% | ||
| Q3 25 | -40.9% | -6.3% | ||
| Q2 25 | 4.6% | -6.7% | ||
| Q1 25 | 3.1% | -0.7% | ||
| Q4 24 | 2.3% | 13.1% | ||
| Q3 24 | 0.5% | 7.4% | ||
| Q2 24 | -0.4% | 0.2% | ||
| Q1 24 | 1.6% | 0.3% |
每股收益（稀释后）DAYSSP
| Q4 25 | — | $-0.51 | ||
| Q3 25 | $-1.23 | $-0.55 | ||
| Q2 25 | $0.13 | $-0.59 | ||
| Q1 25 | $0.09 | $-0.22 | ||
| Q4 24 | $0.07 | $0.94 | ||
| Q3 24 | $0.01 | $0.37 | ||
| Q2 24 | $-0.01 | $-0.15 | ||
| Q1 24 | $0.04 | $-0.15 |
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 | $27.9M |
| 总债务越低越好 | $631.1M | — |
| 股东权益账面价值 | $2.7B | $1.2B |
| 总资产 | $8.7B | $5.0B |
| 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DAYSSP
| Q4 25 | — | $27.9M | ||
| Q3 25 | $627.6M | $54.7M | ||
| Q2 25 | $625.2M | $31.7M | ||
| Q1 25 | $557.3M | $24.0M | ||
| Q4 24 | $579.7M | $23.9M | ||
| Q3 24 | $494.1M | $34.6M | ||
| Q2 24 | $465.4M | $26.7M | ||
| Q1 24 | $392.5M | $30.2M |
总债务DAYSSP
| Q4 25 | — | — | ||
| Q3 25 | $631.1M | — | ||
| Q2 25 | $631.8M | — | ||
| Q1 25 | $632.4M | — | ||
| Q4 24 | $1.2B | $2.6B | ||
| Q3 24 | $1.2B | — | ||
| Q2 24 | $1.2B | — | ||
| Q1 24 | $1.2B | — |
股东权益DAYSSP
| Q4 25 | — | $1.2B | ||
| Q3 25 | $2.7B | $1.3B | ||
| Q2 25 | $2.7B | $1.3B | ||
| Q1 25 | $2.6B | $1.3B | ||
| Q4 24 | $2.5B | $1.3B | ||
| Q3 24 | $2.6B | $1.2B | ||
| Q2 24 | $2.5B | $1.2B | ||
| Q1 24 | $2.4B | $1.2B |
总资产DAYSSP
| Q4 25 | — | $5.0B | ||
| Q3 25 | $8.7B | $5.1B | ||
| Q2 25 | $8.5B | $5.1B | ||
| Q1 25 | $9.5B | $5.1B | ||
| Q4 24 | $9.1B | $5.2B | ||
| Q3 24 | $8.1B | $5.3B | ||
| Q2 24 | $9.0B | $5.3B | ||
| Q1 24 | $10.8B | $5.3B |
负债/权益比DAYSSP
| Q4 25 | — | — | ||
| Q3 25 | 0.23× | — | ||
| Q2 25 | 0.23× | — | ||
| Q1 25 | 0.24× | — | ||
| Q4 24 | 0.47× | 1.98× | ||
| 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 | $45.1M |
| 自由现金流经营现金流 - 资本支出 | — | $31.2M |
| 自由现金流率自由现金流/营收 | — | 5.6% |
| 资本支出强度资本支出/营收 | — | 2.5% |
| 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 | — | $6.5M |
8季度趋势，按日历期对齐
经营现金流DAYSSP
| Q4 25 | — | $45.1M | ||
| Q3 25 | $31.2M | $21.8M | ||
| Q2 25 | $112.7M | $-10.5M | ||
| Q1 25 | $49.6M | $-3.3M | ||
| Q4 24 | $81.0M | $153.3M | ||
| Q3 24 | $91.8M | $140.6M | ||
| Q2 24 | $99.2M | $26.4M | ||
| Q1 24 | $9.1M | $45.4M |
自由现金流DAYSSP
| Q4 25 | — | $31.2M | ||
| Q3 25 | — | $6.4M | ||
| Q2 25 | — | $-22.7M | ||
| Q1 25 | — | $-8.4M | ||
| Q4 24 | — | $146.9M | ||
| Q3 24 | — | $127.4M | ||
| Q2 24 | — | $2.8M | ||
| Q1 24 | — | $23.3M |
自由现金流率DAYSSP
| Q4 25 | — | 5.6% | ||
| Q3 25 | — | 1.2% | ||
| Q2 25 | — | -4.2% | ||
| Q1 25 | — | -1.6% | ||
| Q4 24 | — | 20.2% | ||
| Q3 24 | — | 19.7% | ||
| Q2 24 | — | 0.5% | ||
| Q1 24 | — | 4.1% |
资本支出强度DAYSSP
| Q4 25 | — | 2.5% | ||
| Q3 25 | — | 2.9% | ||
| Q2 25 | — | 2.3% | ||
| Q1 25 | — | 1.0% | ||
| Q4 24 | — | 0.9% | ||
| Q3 24 | — | 2.0% | ||
| Q2 24 | — | 4.1% | ||
| Q1 24 | — | 3.9% |
现金转化率DAYSSP
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 5.29× | — | ||
| Q1 25 | 3.33× | — | ||
| Q4 24 | 7.50× | 1.61× | ||
| Q3 24 | 45.90× | 2.94× | ||
| Q2 24 | — | 18.45× | ||
| Q1 24 | 1.28× | 27.94× |
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% |
SSP
| Local Media Segment | $355.1M | 63% |
| Scripps Networks | $199.5M | 36% |
| Political Advertising Revenue | $10.0M | 2% |
