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Side-by-side financial comparison of FIRST INDUSTRIAL REALTY TRUST INC (FR) and Childrens Place, Inc. (PLCE). Click either name above to swap in a different company.

Childrens Place, Inc. is the larger business by last-quarter revenue ($339.5M vs $194.8M, roughly 1.7× FIRST INDUSTRIAL REALTY TRUST INC). FIRST INDUSTRIAL REALTY TRUST INC runs the higher net margin — 75.9% vs -1.3%, a 77.2% gap on every dollar of revenue. On growth, FIRST INDUSTRIAL REALTY TRUST INC posted the faster year-over-year revenue change (10.0% vs -13.0%). Over the past eight quarters, FIRST INDUSTRIAL REALTY TRUST INC's revenue compounded faster (8.9% CAGR vs -13.6%).

First Potomac Realty Trust was a real estate investment trust that invested in industrial properties and business parks in the suburbs of the Washington metropolitan area. In 2017, it was acquired by Government Properties Income Trust.

The Children’s Place is a retailer of clothing for children. It sells its products primarily under its proprietary brands The Children’s Place, Gymboree, Sugar & Jade, PJ Place and Crazy 8. The company has about 525 stores in the U.S., Canada and Puerto Rico, and also sells via two online outlets and through five franchise partners in 15 countries. Its product line includes tops, skirts, dresses, jackets, shoes, bottoms, sleepwear and backpacks. The Children’s Place is headquartered in Secauc...

FR vs PLCE — Head-to-Head

Bigger by revenue
PLCE
PLCE
1.7× larger
PLCE
$339.5M
$194.8M
FR
Growing faster (revenue YoY)
FR
FR
+23.0% gap
FR
10.0%
-13.0%
PLCE
Higher net margin
FR
FR
77.2% more per $
FR
75.9%
-1.3%
PLCE
Faster 2-yr revenue CAGR
FR
FR
Annualised
FR
8.9%
-13.6%
PLCE

Income Statement — Q1 FY2026 vs Q3 FY2026

Metric
FR
FR
PLCE
PLCE
Revenue
$194.8M
$339.5M
Net Profit
$147.9M
$-4.3M
Gross Margin
33.1%
Operating Margin
1.1%
Net Margin
75.9%
-1.3%
Revenue YoY
10.0%
-13.0%
Net Profit YoY
179.7%
-121.5%
EPS (diluted)
$1.08
$-0.19

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
FR
FR
PLCE
PLCE
Q1 26
$194.8M
Q4 25
$188.4M
$339.5M
Q3 25
$181.4M
$298.0M
Q2 25
$180.2M
$242.1M
Q1 25
$177.1M
$408.6M
Q4 24
$175.6M
$390.2M
Q3 24
$167.6M
$319.7M
Q2 24
$164.1M
$267.9M
Net Profit
FR
FR
PLCE
PLCE
Q1 26
$147.9M
Q4 25
$78.8M
$-4.3M
Q3 25
$65.3M
$-5.4M
Q2 25
$55.2M
$-34.0M
Q1 25
$48.1M
$-8.0M
Q4 24
$68.4M
$20.1M
Q3 24
$99.4M
$-32.1M
Q2 24
$51.3M
$-37.8M
Gross Margin
FR
FR
PLCE
PLCE
Q1 26
Q4 25
33.1%
Q3 25
34.0%
Q2 25
29.2%
Q1 25
28.5%
Q4 24
35.5%
Q3 24
35.0%
Q2 24
34.6%
Operating Margin
FR
FR
PLCE
PLCE
Q1 26
Q4 25
34.6%
1.1%
Q3 25
37.0%
1.4%
Q2 25
31.7%
-10.0%
Q1 25
31.2%
1.7%
Q4 24
40.1%
7.5%
Q3 24
62.6%
-6.8%
Q2 24
31.8%
-10.4%
Net Margin
FR
FR
PLCE
PLCE
Q1 26
75.9%
Q4 25
41.8%
-1.3%
Q3 25
36.0%
-1.8%
Q2 25
30.6%
-14.1%
Q1 25
27.2%
-2.0%
Q4 24
39.0%
5.1%
Q3 24
59.3%
-10.0%
Q2 24
31.3%
-14.1%
EPS (diluted)
FR
FR
PLCE
PLCE
Q1 26
$1.08
Q4 25
$0.60
$-0.19
Q3 25
$0.49
$-0.24
Q2 25
$0.42
$-1.57
Q1 25
$0.36
$-0.60
Q4 24
$0.51
$1.57
Q3 24
$0.75
$-2.51
Q2 24
$0.39
$-2.98

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
FR
FR
PLCE
PLCE
Cash + ST InvestmentsLiquidity on hand
$7.3M
Total DebtLower is stronger
$107.4M
Stockholders' EquityBook value
$2.9B
$-8.6M
Total Assets
$5.8B
$762.5M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
FR
FR
PLCE
PLCE
Q1 26
Q4 25
$78.0M
$7.3M
Q3 25
$33.5M
$7.8M
Q2 25
$34.9M
$5.7M
Q1 25
$35.7M
$5.3M
Q4 24
$44.5M
$5.7M
Q3 24
$47.1M
$9.6M
Q2 24
$38.5M
$13.0M
Total Debt
FR
FR
PLCE
PLCE
Q1 26
Q4 25
$107.4M
Q3 25
$107.2M
Q2 25
$107.0M
Q1 25
$166.0M
Q4 24
$165.7M
Q3 24
$165.4M
Q2 24
$166.6M
Stockholders' Equity
FR
FR
PLCE
PLCE
Q1 26
$2.9B
Q4 25
$2.7B
$-8.6M
Q3 25
$2.7B
$-4.9M
Q2 25
$2.6B
$1.4M
Q1 25
$2.7B
$-59.4M
Q4 24
$2.7B
$-49.6M
Q3 24
$2.6B
$-68.9M
Q2 24
$2.6B
$-34.9M
Total Assets
FR
FR
PLCE
PLCE
Q1 26
$5.8B
Q4 25
$5.7B
$762.5M
Q3 25
$5.5B
$805.1M
Q2 25
$5.5B
$779.6M
Q1 25
$5.4B
$747.6M
Q4 24
$5.3B
$888.8M
Q3 24
$5.2B
$921.4M
Q2 24
$5.2B
$848.3M
Debt / Equity
FR
FR
PLCE
PLCE
Q1 26
Q4 25
Q3 25
Q2 25
75.63×
Q1 25
Q4 24
Q3 24
Q2 24

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
FR
FR
PLCE
PLCE
Operating Cash FlowLast quarter
$6.2M
Free Cash FlowOCF − Capex
$-3.4M
FCF MarginFCF / Revenue
-1.0%
Capex IntensityCapex / Revenue
2.8%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters
$39.5M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
FR
FR
PLCE
PLCE
Q1 26
Q4 25
$461.3M
$6.2M
Q3 25
$124.6M
$-30.5M
Q2 25
$126.1M
$-43.0M
Q1 25
$88.6M
$121.3M
Q4 24
$352.5M
$-44.2M
Q3 24
$105.5M
$-83.9M
Q2 24
$107.7M
$-110.8M
Free Cash Flow
FR
FR
PLCE
PLCE
Q1 26
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
FCF Margin
FR
FR
PLCE
PLCE
Q1 26
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%
Capex Intensity
FR
FR
PLCE
PLCE
Q1 26
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%
Cash Conversion
FR
FR
PLCE
PLCE
Q1 26
Q4 25
5.85×
Q3 25
1.91×
Q2 25
2.28×
Q1 25
1.84×
Q4 24
5.15×
-2.20×
Q3 24
1.06×
Q2 24
2.10×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

FR
FR

Segment breakdown not available.

PLCE
PLCE

The Childrens Place US$307.4M91%
The Childrens Place International$32.1M9%
Gift Cards$1.7M1%

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