vs
APOGEE ENTERPRISES, INC.（APOG）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
APOGEE ENTERPRISES, INC.的季度营收约是Childrens Place, Inc.的1.0倍（$351.4M vs $339.5M），APOGEE ENTERPRISES, INC.净利率更高（4.7% vs -1.3%，领先6.0%），APOGEE ENTERPRISES, INC.同比增速更快（1.6% vs -13.0%），过去两年APOGEE ENTERPRISES, INC.的营收复合增速更高（2.9% vs -13.6%）
Apogee Enterprises是一家美国音频设备制造商，主营音频接口、模数与数模转换器、USB及iOS麦克风，同时还开发音频制作相关软件，产品广泛服务于专业录音、音乐创作等音频领域，在全球音频行业拥有较高的认可度。
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。
APOG vs PLCE — 直观对比
营收规模更大
APOG
是对方的1.0倍
$339.5M
营收增速更快
APOG
高出14.6%
-13.0%
净利率更高
APOG
高出6.0%
-1.3%
两年增速更快
APOG
近两年复合增速
-13.6%
损益表 — Q4 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $351.4M | $339.5M |
| 净利润 | $16.6M | $-4.3M |
| 毛利率 | 22.4% | 33.1% |
| 营业利润率 | 7.3% | 1.1% |
| 净利率 | 4.7% | -1.3% |
| 营收同比 | 1.6% | -13.0% |
| 净利润同比 | 568.8% | -121.5% |
| 每股收益（稀释后） | $0.78 | $-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APOGPLCE
| Q1 26 | $351.4M | — | ||
| Q4 25 | $348.6M | $339.5M | ||
| Q3 25 | $358.2M | $298.0M | ||
| Q2 25 | $346.6M | $242.1M | ||
| Q1 25 | $345.7M | $408.6M | ||
| Q4 24 | $341.3M | $390.2M | ||
| Q3 24 | $342.4M | $319.7M | ||
| Q2 24 | $331.5M | $267.9M |
净利润APOGPLCE
| Q1 26 | $16.6M | — | ||
| Q4 25 | $16.5M | $-4.3M | ||
| Q3 25 | $23.6M | $-5.4M | ||
| Q2 25 | $-2.7M | $-34.0M | ||
| Q1 25 | $2.5M | $-8.0M | ||
| Q4 24 | $21.0M | $20.1M | ||
| Q3 24 | $30.6M | $-32.1M | ||
| Q2 24 | $31.0M | $-37.8M |
毛利率APOGPLCE
| Q1 26 | 22.4% | — | ||
| Q4 25 | 23.8% | 33.1% | ||
| Q3 25 | 23.1% | 34.0% | ||
| Q2 25 | 21.7% | 29.2% | ||
| Q1 25 | 21.6% | 28.5% | ||
| Q4 24 | 26.1% | 35.5% | ||
| Q3 24 | 28.4% | 35.0% | ||
| Q2 24 | 29.8% | 34.6% |
营业利润率APOGPLCE
| Q1 26 | 7.3% | — | ||
| Q4 25 | 7.1% | 1.1% | ||
| Q3 25 | 7.5% | 1.4% | ||
| Q2 25 | 2.0% | -10.0% | ||
| Q1 25 | 1.8% | 1.7% | ||
| Q4 24 | 8.4% | 7.5% | ||
| Q3 24 | 12.3% | -6.8% | ||
| Q2 24 | 12.5% | -10.4% |
净利率APOGPLCE
| Q1 26 | 4.7% | — | ||
| Q4 25 | 4.7% | -1.3% | ||
| Q3 25 | 6.6% | -1.8% | ||
| Q2 25 | -0.8% | -14.1% | ||
| Q1 25 | 0.7% | -2.0% | ||
| Q4 24 | 6.1% | 5.1% | ||
| Q3 24 | 8.9% | -10.0% | ||
| Q2 24 | 9.4% | -14.1% |
每股收益（稀释后）APOGPLCE
| Q1 26 | $0.78 | — | ||
| Q4 25 | $0.77 | $-0.19 | ||
| Q3 25 | $1.10 | $-0.24 | ||
| Q2 25 | $-0.13 | $-1.57 | ||
| Q1 25 | $0.12 | $-0.60 | ||
| Q4 24 | $0.96 | $1.57 | ||
| Q3 24 | $1.40 | $-2.51 | ||
| Q2 24 | $1.41 | $-2.98 |
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 | $39.5M | $7.3M |
| 总债务越低越好 | $232.3M | $107.4M |
| 股东权益账面价值 | $511.8M | $-8.6M |
| 总资产 | $1.1B | $762.5M |
| 负债/权益比越低杠杆越低 | 0.45× | — |
8季度趋势，按日历期对齐
现金及短期投资APOGPLCE
| Q1 26 | $39.5M | — | ||
| Q4 25 | $41.3M | $7.3M | ||
| Q3 25 | $39.5M | $7.8M | ||
| Q2 25 | $32.8M | $5.7M | ||
| Q1 25 | $41.4M | $5.3M | ||
| Q4 24 | $43.9M | $5.7M | ||
| Q3 24 | $51.0M | $9.6M | ||
| Q2 24 | $30.4M | $13.0M |
总债务APOGPLCE
| Q1 26 | $232.3M | — | ||
| Q4 25 | — | $107.4M | ||
| Q3 25 | — | $107.2M | ||
| Q2 25 | — | $107.0M | ||
| Q1 25 | $285.0M | $166.0M | ||
| Q4 24 | — | $165.7M | ||
| Q3 24 | — | $165.4M | ||
| Q2 24 | — | $166.6M |
股东权益APOGPLCE
| Q1 26 | $511.8M | — | ||
| Q4 25 | $512.3M | $-8.6M | ||
| Q3 25 | $500.2M | $-4.9M | ||
| Q2 25 | $481.8M | $1.4M | ||
| Q1 25 | $487.9M | $-59.4M | ||
| Q4 24 | $522.1M | $-49.6M | ||
| Q3 24 | $506.4M | $-68.9M | ||
| Q2 24 | $480.0M | $-34.9M |
总资产APOGPLCE
| Q1 26 | $1.1B | — | ||
| Q4 25 | $1.1B | $762.5M | ||
| Q3 25 | $1.2B | $805.1M | ||
| Q2 25 | $1.2B | $779.6M | ||
| Q1 25 | $1.2B | $747.6M | ||
| Q4 24 | $1.2B | $888.8M | ||
| Q3 24 | $917.1M | $921.4M | ||
| Q2 24 | $889.0M | $848.3M |
负债/权益比APOGPLCE
| Q1 26 | 0.45× | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 75.63× | ||
| Q1 25 | 0.58× | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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 | $122.5M | $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 | 7.8% | 2.8% |
| 现金转化率经营现金流/净利润 | 7.37× | — |
| 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APOGPLCE
| Q1 26 | $122.5M | — | ||
| Q4 25 | $29.3M | $6.2M | ||
| Q3 25 | $57.1M | $-30.5M | ||
| Q2 25 | $-19.8M | $-43.0M | ||
| Q1 25 | $30.0M | $121.3M | ||
| Q4 24 | $31.0M | $-44.2M | ||
| Q3 24 | $58.7M | $-83.9M | ||
| Q2 24 | $5.5M | $-110.8M |
自由现金流APOGPLCE
| Q1 26 | — | — | ||
| Q4 25 | $22.9M | $-3.4M | ||
| Q3 25 | $52.4M | $-31.9M | ||
| Q2 25 | $-26.9M | $-46.4M | ||
| Q1 25 | $19.1M | $121.2M | ||
| Q4 24 | $22.0M | $-47.7M | ||
| Q3 24 | $50.2M | $-91.7M | ||
| Q2 24 | $-1.8M | $-115.5M |
自由现金流率APOGPLCE
| Q1 26 | — | — | ||
| Q4 25 | 6.6% | -1.0% | ||
| Q3 25 | 14.6% | -10.7% | ||
| Q2 25 | -7.8% | -19.2% | ||
| Q1 25 | 5.5% | 29.7% | ||
| Q4 24 | 6.4% | -12.2% | ||
| Q3 24 | 14.7% | -28.7% | ||
| Q2 24 | -0.5% | -43.1% |
资本支出强度APOGPLCE
| Q1 26 | 7.8% | — | ||
| Q4 25 | 1.9% | 2.8% | ||
| Q3 25 | 1.3% | 0.5% | ||
| Q2 25 | 2.1% | 1.4% | ||
| Q1 25 | 3.2% | 0.0% | ||
| Q4 24 | 2.6% | 0.9% | ||
| Q3 24 | 2.5% | 2.4% | ||
| Q2 24 | 2.2% | 1.8% |
现金转化率APOGPLCE
| Q1 26 | 7.37× | — | ||
| Q4 25 | 1.77× | — | ||
| Q3 25 | 2.41× | — | ||
| Q2 25 | — | — | ||
| Q1 25 | 12.08× | — | ||
| Q4 24 | 1.48× | -2.20× | ||
| Q3 24 | 1.92× | — | ||
| Q2 24 | 0.18× | — |
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
APOG
| Architectural Services | $127.1M | 36% |
| Architectural Metals | $110.0M | 31% |
| Architectural Glass | $67.4M | 19% |
| Performance Surfaces | $54.3M | 15% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
