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西蒙地产集团（ELS）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
西蒙地产集团的季度营收约是Childrens Place, Inc.的1.2倍（$397.6M vs $339.5M），西蒙地产集团同比增速更快（2.7% vs -13.0%），过去两年西蒙地产集团的营收复合增速更高（2.3% vs -13.6%）
西蒙地产集团是美国头部房地产投资信托企业，投资范围涵盖购物中心、奥特莱斯及社区生活中心等商业地产业态，是美国规模最大的购物中心持有方，总部位于印第安纳州印第安纳波利斯，截至2024年12月末共持有232处物业权益。
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。
ELS vs PLCE — 直观对比
营收规模更大
ELS
是对方的1.2倍
$339.5M
营收增速更快
ELS
高出15.7%
-13.0%
两年增速更快
ELS
近两年复合增速
-13.6%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $397.6M | $339.5M |
| 净利润 | — | $-4.3M |
| 毛利率 | — | 33.1% |
| 营业利润率 | — | 1.1% |
| 净利率 | — | -1.3% |
| 营收同比 | 2.7% | -13.0% |
| 净利润同比 | — | -121.5% |
| 每股收益（稀释后） | $0.56 | $-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ELSPLCE
| Q1 26 | $397.6M | — | ||
| Q4 25 | $373.9M | $339.5M | ||
| Q3 25 | $393.3M | $298.0M | ||
| Q2 25 | $376.9M | $242.1M | ||
| Q1 25 | $387.3M | $408.6M | ||
| Q4 24 | $372.3M | $390.2M | ||
| Q3 24 | $387.3M | $319.7M | ||
| Q2 24 | $380.0M | $267.9M |
净利润ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | $103.8M | $-4.3M | ||
| Q3 25 | $100.4M | $-5.4M | ||
| Q2 25 | $83.5M | $-34.0M | ||
| Q1 25 | $114.4M | $-8.0M | ||
| Q4 24 | $100.6M | $20.1M | ||
| Q3 24 | $86.9M | $-32.1M | ||
| Q2 24 | $82.1M | $-37.8M |
毛利率ELSPLCE
| 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% |
营业利润率ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | 26.5% | 1.1% | ||
| Q3 25 | 25.1% | 1.4% | ||
| Q2 25 | 22.3% | -10.0% | ||
| Q1 25 | 28.3% | 1.7% | ||
| Q4 24 | 27.2% | 7.5% | ||
| Q3 24 | 21.4% | -6.8% | ||
| Q2 24 | 21.5% | -10.4% |
净利率ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | 27.8% | -1.3% | ||
| Q3 25 | 25.5% | -1.8% | ||
| Q2 25 | 22.2% | -14.1% | ||
| Q1 25 | 29.5% | -2.0% | ||
| Q4 24 | 27.0% | 5.1% | ||
| Q3 24 | 22.4% | -10.0% | ||
| Q2 24 | 21.6% | -14.1% |
每股收益（稀释后）ELSPLCE
| Q1 26 | $0.56 | — | ||
| Q4 25 | $0.52 | $-0.19 | ||
| Q3 25 | $0.50 | $-0.24 | ||
| Q2 25 | $0.42 | $-1.57 | ||
| Q1 25 | $0.57 | $-0.60 | ||
| Q4 24 | $0.51 | $1.57 | ||
| Q3 24 | $0.44 | $-2.51 | ||
| Q2 24 | $0.42 | $-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 | — | $7.3M |
| 总债务越低越好 | — | $107.4M |
| 股东权益账面价值 | $1.8B | $-8.6M |
| 总资产 | $5.7M | $762.5M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | — | $7.3M | ||
| Q3 25 | — | $7.8M | ||
| Q2 25 | — | $5.7M | ||
| Q1 25 | — | $5.3M | ||
| Q4 24 | — | $5.7M | ||
| Q3 24 | — | $9.6M | ||
| Q2 24 | — | $13.0M |
总债务ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | $3.3B | $107.4M | ||
| Q3 25 | — | $107.2M | ||
| Q2 25 | — | $107.0M | ||
| Q1 25 | — | $166.0M | ||
| Q4 24 | $3.2B | $165.7M | ||
| Q3 24 | — | $165.4M | ||
| Q2 24 | — | $166.6M |
股东权益ELSPLCE
| Q1 26 | $1.8B | — | ||
| Q4 25 | $1.8B | $-8.6M | ||
| Q3 25 | $1.8B | $-4.9M | ||
| Q2 25 | $1.7B | $1.4M | ||
| Q1 25 | $1.7B | $-59.4M | ||
| Q4 24 | $1.7B | $-49.6M | ||
| Q3 24 | $1.4B | $-68.9M | ||
| Q2 24 | $1.4B | $-34.9M |
总资产ELSPLCE
| Q1 26 | $5.7M | — | ||
| Q4 25 | $5.7B | $762.5M | ||
| Q3 25 | $5.7B | $805.1M | ||
| Q2 25 | $5.7B | $779.6M | ||
| Q1 25 | $5.6B | $747.6M | ||
| Q4 24 | $5.6B | $888.8M | ||
| Q3 24 | $5.6B | $921.4M | ||
| Q2 24 | $5.6B | $848.3M |
负债/权益比ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | 1.91× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 75.63× | ||
| Q1 25 | — | — | ||
| Q4 24 | 1.84× | — | ||
| 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 | — | $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 | — | 2.8% |
| 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 | — | $39.5M |
8季度趋势，按日历期对齐
经营现金流ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | $571.1M | $6.2M | ||
| Q3 25 | $147.0M | $-30.5M | ||
| Q2 25 | $131.3M | $-43.0M | ||
| Q1 25 | $193.4M | $121.3M | ||
| Q4 24 | $596.7M | $-44.2M | ||
| Q3 24 | $149.5M | $-83.9M | ||
| Q2 24 | $143.1M | $-110.8M |
自由现金流ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | $334.1M | $-3.4M | ||
| Q3 25 | $75.7M | $-31.9M | ||
| Q2 25 | $71.8M | $-46.4M | ||
| Q1 25 | $148.2M | $121.2M | ||
| Q4 24 | $355.4M | $-47.7M | ||
| Q3 24 | $91.1M | $-91.7M | ||
| Q2 24 | $80.6M | $-115.5M |
自由现金流率ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | 89.4% | -1.0% | ||
| Q3 25 | 19.3% | -10.7% | ||
| Q2 25 | 19.1% | -19.2% | ||
| Q1 25 | 38.3% | 29.7% | ||
| Q4 24 | 95.5% | -12.2% | ||
| Q3 24 | 23.5% | -28.7% | ||
| Q2 24 | 21.2% | -43.1% |
资本支出强度ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | 63.4% | 2.8% | ||
| Q3 25 | 18.1% | 0.5% | ||
| Q2 25 | 15.8% | 1.4% | ||
| Q1 25 | 11.7% | 0.0% | ||
| Q4 24 | 64.8% | 0.9% | ||
| Q3 24 | 15.1% | 2.4% | ||
| Q2 24 | 16.5% | 1.8% |
现金转化率ELSPLCE
| Q1 26 | — | — | ||
| Q4 25 | 5.50× | — | ||
| Q3 25 | 1.46× | — | ||
| Q2 25 | 1.57× | — | ||
| Q1 25 | 1.69× | — | ||
| Q4 24 | 5.93× | -2.20× | ||
| Q3 24 | 1.72× | — | ||
| Q2 24 | 1.74× | — |
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
ELS
| Rental income | $339.0M | 85% |
| Other | $37.2M | 9% |
| Annual membership subscriptions | $18.3M | 5% |
| Membership upgrade revenue | $3.1M | 1% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
