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Empire State Realty OP, L.P.（ESBA）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Empire State Realty OP, L.P.的1.7倍（$339.5M vs $199.2M），Empire State Realty OP, L.P.净利率更高（16.1% vs -1.3%，领先17.4%），Empire State Realty OP, L.P.同比增速更快（0.8% vs -13.0%），Empire State Realty OP, L.P.自由现金流更多（$50.6M vs $-3.4M），过去两年Empire State Realty OP, L.P.的营收复合增速更高（4.9% vs -13.6%）
Empire State Realty OP, L.P. 是一家房地产运营合伙企业，核心业务为持有、管理及出租优质商业与零售物业，主要布局纽约大都会区，旗下拥有帝国大厦等标志性地标，服务企业租户、零售品牌及旅游相关业务板块。
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。
ESBA vs PLCE — 直观对比
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $199.2M | $339.5M |
| 净利润 | $32.2M | $-4.3M |
| 毛利率 | — | 33.1% |
| 营业利润率 | 17.8% | 1.1% |
| 净利率 | 16.1% | -1.3% |
| 营收同比 | 0.8% | -13.0% |
| 净利润同比 | 71.2% | -121.5% |
| 每股收益（稀释后） | $0.11 | $-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
| Q4 25 | $199.2M | $339.5M | ||
| Q3 25 | $197.7M | $298.0M | ||
| Q2 25 | $191.3M | $242.1M | ||
| Q1 25 | $180.1M | $408.6M | ||
| Q4 24 | $197.6M | $390.2M | ||
| Q3 24 | $199.6M | $319.7M | ||
| Q2 24 | $189.5M | $267.9M | ||
| Q1 24 | $181.2M | $455.0M |
| Q4 25 | $32.2M | $-4.3M | ||
| Q3 25 | $13.6M | $-5.4M | ||
| Q2 25 | $11.4M | $-34.0M | ||
| Q1 25 | $15.8M | $-8.0M | ||
| Q4 24 | $18.8M | $20.1M | ||
| Q3 24 | $22.8M | $-32.1M | ||
| Q2 24 | $28.6M | $-37.8M | ||
| Q1 24 | $10.2M | $-128.8M |
| 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% | ||
| Q1 24 | — | 21.8% |
| Q4 25 | 17.8% | 1.1% | ||
| Q3 25 | 19.9% | 1.4% | ||
| Q2 25 | 18.4% | -10.0% | ||
| Q1 25 | 14.3% | 1.7% | ||
| Q4 24 | 21.7% | 7.5% | ||
| Q3 24 | 22.7% | -6.8% | ||
| Q2 24 | 20.8% | -10.4% | ||
| Q1 24 | 17.1% | -13.6% |
| Q4 25 | 16.1% | -1.3% | ||
| Q3 25 | 6.9% | -1.8% | ||
| Q2 25 | 6.0% | -14.1% | ||
| Q1 25 | 8.8% | -2.0% | ||
| Q4 24 | 9.5% | 5.1% | ||
| Q3 24 | 11.4% | -10.0% | ||
| Q2 24 | 15.1% | -14.1% | ||
| Q1 24 | 5.6% | -28.3% |
| Q4 25 | $0.11 | $-0.19 | ||
| Q3 25 | $0.05 | $-0.24 | ||
| Q2 25 | $0.04 | $-1.57 | ||
| Q1 25 | $0.05 | $-0.60 | ||
| Q4 24 | $0.07 | $1.57 | ||
| Q3 24 | $0.08 | $-2.51 | ||
| Q2 24 | $0.10 | $-2.98 | ||
| Q1 24 | $0.03 | $-10.24 |
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 | $132.7M | $7.3M |
| 总债务越低越好 | — | $107.4M |
| 股东权益账面价值 | — | $-8.6M |
| 总资产 | $4.5B | $762.5M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
| Q4 25 | $132.7M | $7.3M | ||
| Q3 25 | $154.1M | $7.8M | ||
| Q2 25 | $94.6M | $5.7M | ||
| Q1 25 | $187.8M | $5.3M | ||
| Q4 24 | $385.5M | $5.7M | ||
| Q3 24 | $421.9M | $9.6M | ||
| Q2 24 | $535.5M | $13.0M | ||
| Q1 24 | $333.6M | $13.6M |
| 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 | ||
| Q1 24 | — | $49.8M |
| Q4 25 | — | $-8.6M | ||
| Q3 25 | — | $-4.9M | ||
| Q2 25 | — | $1.4M | ||
| Q1 25 | — | $-59.4M | ||
| Q4 24 | — | $-49.6M | ||
| Q3 24 | — | $-68.9M | ||
| Q2 24 | — | $-34.9M | ||
| Q1 24 | — | $-9.0M |
| Q4 25 | $4.5B | $762.5M | ||
| Q3 25 | $4.1B | $805.1M | ||
| Q2 25 | $4.1B | $779.6M | ||
| Q1 25 | $4.1B | $747.6M | ||
| Q4 24 | $4.5B | $888.8M | ||
| Q3 24 | $4.4B | $921.4M | ||
| Q2 24 | $4.4B | $848.3M | ||
| Q1 24 | $4.2B | $800.3M |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 75.63× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 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 | $249.1M | $6.2M |
| 自由现金流经营现金流 - 资本支出 | $50.6M | $-3.4M |
| 自由现金流率自由现金流/营收 | 25.4% | -1.0% |
| 资本支出强度资本支出/营收 | 99.6% | 2.8% |
| 现金转化率经营现金流/净利润 | 7.74× | — |
| 过去12个月自由现金流最近4个季度 | $109.3M | $39.5M |
8季度趋势，按日历期对齐
| Q4 25 | $249.1M | $6.2M | ||
| Q3 25 | $105.3M | $-30.5M | ||
| Q2 25 | $26.7M | $-43.0M | ||
| Q1 25 | $83.1M | $121.3M | ||
| Q4 24 | $260.9M | $-44.2M | ||
| Q3 24 | $102.8M | $-83.9M | ||
| Q2 24 | $37.1M | $-110.8M | ||
| Q1 24 | $70.9M | $135.4M |
| Q4 25 | $50.6M | $-3.4M | ||
| Q3 25 | $72.8M | $-31.9M | ||
| Q2 25 | $-55.1M | $-46.4M | ||
| Q1 25 | $41.1M | $121.2M | ||
| Q4 24 | $88.0M | $-47.7M | ||
| Q3 24 | $-65.1M | $-91.7M | ||
| Q2 24 | $19.5M | $-115.5M | ||
| Q1 24 | $23.2M | $132.2M |
| Q4 25 | 25.4% | -1.0% | ||
| Q3 25 | 36.8% | -10.7% | ||
| Q2 25 | -28.8% | -19.2% | ||
| Q1 25 | 22.8% | 29.7% | ||
| Q4 24 | 44.5% | -12.2% | ||
| Q3 24 | -32.6% | -28.7% | ||
| Q2 24 | 10.3% | -43.1% | ||
| Q1 24 | 12.8% | 29.1% |
| Q4 25 | 99.6% | 2.8% | ||
| Q3 25 | 16.5% | 0.5% | ||
| Q2 25 | 42.8% | 1.4% | ||
| Q1 25 | 23.4% | 0.0% | ||
| Q4 24 | 87.5% | 0.9% | ||
| Q3 24 | 84.1% | 2.4% | ||
| Q2 24 | 9.3% | 1.8% | ||
| Q1 24 | 26.3% | 0.7% |
| Q4 25 | 7.74× | — | ||
| Q3 25 | 7.72× | — | ||
| Q2 25 | 2.35× | — | ||
| Q1 25 | 5.27× | — | ||
| Q4 24 | 13.88× | -2.20× | ||
| Q3 24 | 4.51× | — | ||
| Q2 24 | 1.30× | — | ||
| Q1 24 | 6.94× | — |
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
ESBA
| Real Estate Segment | $163.8M | 82% |
| Observatory Segment | $35.2M | 18% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
