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EPR PROPERTIES（EPR）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
Childrens Place, Inc.的季度营收约是EPR PROPERTIES的1.9倍（$339.5M vs $182.9M），EPR PROPERTIES净利率更高（36.6% vs -1.3%，领先37.8%），EPR PROPERTIES同比增速更快（3.2% vs -13.0%），过去两年EPR PROPERTIES的营收复合增速更高（2.8% vs -13.6%）
EPR地产（前身为娱乐地产信托）是总部位于美国密苏里州堪萨斯城的房地产投资信托企业，专注投资游乐园、电影院、滑雪度假村等娱乐类地产项目，截至2022年共持有353处物业。
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。
EPR vs PLCE — 直观对比
营收规模更大
PLCE
是对方的1.9倍
$182.9M
营收增速更快
EPR
高出16.2%
-13.0%
净利率更高
EPR
高出37.8%
-1.3%
两年增速更快
EPR
近两年复合增速
-13.6%
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $182.9M | $339.5M |
| 净利润 | $66.9M | $-4.3M |
| 毛利率 | — | 33.1% |
| 营业利润率 | 56.8% | 1.1% |
| 净利率 | 36.6% | -1.3% |
| 营收同比 | 3.2% | -13.0% |
| 净利润同比 | 897.0% | -121.5% |
| 每股收益（稀释后） | $0.79 | $-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EPRPLCE
| Q1 26 | $182.9M | — | ||
| Q4 25 | $182.9M | $339.5M | ||
| Q3 25 | $182.3M | $298.0M | ||
| Q2 25 | $178.1M | $242.1M | ||
| Q1 25 | $175.0M | $408.6M | ||
| Q4 24 | $177.2M | $390.2M | ||
| Q3 24 | $180.5M | $319.7M | ||
| Q2 24 | $173.1M | $267.9M |
净利润EPRPLCE
| Q1 26 | $66.9M | — | ||
| Q4 25 | $66.9M | $-4.3M | ||
| Q3 25 | $66.6M | $-5.4M | ||
| Q2 25 | $75.6M | $-34.0M | ||
| Q1 25 | $65.8M | $-8.0M | ||
| Q4 24 | $-8.4M | $20.1M | ||
| Q3 24 | $46.6M | $-32.1M | ||
| Q2 24 | $45.1M | $-37.8M |
毛利率EPRPLCE
| 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EPRPLCE
| Q1 26 | 56.8% | — | ||
| Q4 25 | 56.8% | 1.1% | ||
| Q3 25 | 53.5% | 1.4% | ||
| Q2 25 | 62.5% | -10.0% | ||
| Q1 25 | 58.1% | 1.7% | ||
| Q4 24 | 25.5% | 7.5% | ||
| Q3 24 | 51.4% | -6.8% | ||
| Q2 24 | 45.9% | -10.4% |
净利率EPRPLCE
| Q1 26 | 36.6% | — | ||
| Q4 25 | 36.6% | -1.3% | ||
| Q3 25 | 36.5% | -1.8% | ||
| Q2 25 | 42.5% | -14.1% | ||
| Q1 25 | 37.6% | -2.0% | ||
| Q4 24 | -4.7% | 5.1% | ||
| Q3 24 | 25.8% | -10.0% | ||
| Q2 24 | 26.1% | -14.1% |
每股收益（稀释后）EPRPLCE
| Q1 26 | $0.79 | — | ||
| Q4 25 | $0.80 | $-0.19 | ||
| Q3 25 | $0.79 | $-0.24 | ||
| Q2 25 | $0.91 | $-1.57 | ||
| Q1 25 | $0.78 | $-0.60 | ||
| Q4 24 | $-0.19 | $1.57 | ||
| Q3 24 | $0.53 | $-2.51 | ||
| Q2 24 | $0.51 | $-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 | $90.6M | $7.3M |
| 总债务越低越好 | — | $107.4M |
| 股东权益账面价值 | $2.3B | $-8.6M |
| 总资产 | $5.7B | $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EPRPLCE
| Q1 26 | $90.6M | — | ||
| Q4 25 | $90.6M | $7.3M | ||
| Q3 25 | $13.7M | $7.8M | ||
| Q2 25 | $13.0M | $5.7M | ||
| Q1 25 | $20.6M | $5.3M | ||
| Q4 24 | $22.1M | $5.7M | ||
| Q3 24 | $35.3M | $9.6M | ||
| Q2 24 | $33.7M | $13.0M |
总债务EPRPLCE
| Q1 26 | — | — | ||
| Q4 25 | $2.9B | $107.4M | ||
| Q3 25 | $2.8B | $107.2M | ||
| Q2 25 | $2.8B | $107.0M | ||
| Q1 25 | $2.8B | $166.0M | ||
| Q4 24 | $2.9B | $165.7M | ||
| Q3 24 | $2.9B | $165.4M | ||
| Q2 24 | $2.8B | $166.6M |
股东权益EPRPLCE
| Q1 26 | $2.3B | — | ||
| Q4 25 | $2.3B | $-8.6M | ||
| Q3 25 | $2.3B | $-4.9M | ||
| Q2 25 | $2.3B | $1.4M | ||
| Q1 25 | $2.3B | $-59.4M | ||
| Q4 24 | $2.3B | $-49.6M | ||
| Q3 24 | $2.4B | $-68.9M | ||
| Q2 24 | $2.4B | $-34.9M |
总资产EPRPLCE
| Q1 26 | $5.7B | — | ||
| Q4 25 | $5.7B | $762.5M | ||
| Q3 25 | $5.5B | $805.1M | ||
| Q2 25 | $5.6B | $779.6M | ||
| Q1 25 | $5.5B | $747.6M | ||
| Q4 24 | $5.6B | $888.8M | ||
| Q3 24 | $5.7B | $921.4M | ||
| Q2 24 | $5.6B | $848.3M |
负债/权益比EPRPLCE
| Q1 26 | — | — | ||
| Q4 25 | 1.26× | — | ||
| Q3 25 | 1.19× | — | ||
| Q2 25 | 1.20× | 75.63× | ||
| Q1 25 | 1.20× | — | ||
| Q4 24 | 1.23× | — | ||
| Q3 24 | 1.19× | — | ||
| Q2 24 | 1.16× | — |
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 | $97.8M | $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 | 0.8% | 2.8% |
| 现金转化率经营现金流/净利润 | 1.46× | — |
| 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EPRPLCE
| Q1 26 | $97.8M | — | ||
| Q4 25 | $421.0M | $6.2M | ||
| Q3 25 | $136.5M | $-30.5M | ||
| Q2 25 | $87.3M | $-43.0M | ||
| Q1 25 | $99.4M | $121.3M | ||
| Q4 24 | $393.1M | $-44.2M | ||
| Q3 24 | $122.0M | $-83.9M | ||
| Q2 24 | $78.7M | $-110.8M |
自由现金流EPRPLCE
| Q1 26 | — | — | ||
| Q4 25 | $269.2M | $-3.4M | ||
| Q3 25 | $132.1M | $-31.9M | ||
| Q2 25 | $82.4M | $-46.4M | ||
| Q1 25 | $84.7M | $121.2M | ||
| Q4 24 | $129.2M | $-47.7M | ||
| Q3 24 | $121.5M | $-91.7M | ||
| Q2 24 | $71.3M | $-115.5M |
自由现金流率EPRPLCE
| Q1 26 | — | — | ||
| Q4 25 | 147.1% | -1.0% | ||
| Q3 25 | 72.5% | -10.7% | ||
| Q2 25 | 46.3% | -19.2% | ||
| Q1 25 | 48.4% | 29.7% | ||
| Q4 24 | 72.9% | -12.2% | ||
| Q3 24 | 67.3% | -28.7% | ||
| Q2 24 | 41.2% | -43.1% |
资本支出强度EPRPLCE
| Q1 26 | 0.8% | — | ||
| Q4 25 | 82.9% | 2.8% | ||
| Q3 25 | 2.4% | 0.5% | ||
| Q2 25 | 2.7% | 1.4% | ||
| Q1 25 | 8.4% | 0.0% | ||
| Q4 24 | 148.9% | 0.9% | ||
| Q3 24 | 0.3% | 2.4% | ||
| Q2 24 | 4.2% | 1.8% |
现金转化率EPRPLCE
| Q1 26 | 1.46× | — | ||
| Q4 25 | 6.29× | — | ||
| Q3 25 | 2.05× | — | ||
| Q2 25 | 1.15× | — | ||
| Q1 25 | 1.51× | — | ||
| Q4 24 | — | -2.20× | ||
| Q3 24 | 2.62× | — | ||
| 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
EPR
| Rental revenue | $157.1M | 86% |
| Mortgage and other financing income | $16.3M | 9% |
| Other | $9.6M | 5% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
