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Forestar Group Inc.（FOR）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Forestar Group Inc.的1.2倍（$339.5M vs $273.0M），Forestar Group Inc.净利率更高（5.6% vs -1.3%，领先6.9%），Forestar Group Inc.同比增速更快（9.0% vs -13.0%），Childrens Place, Inc.自由现金流更多（$-3.4M vs $-157.1M），过去两年Forestar Group Inc.的营收复合增速更高（-9.6% vs -13.6%）
福雷斯特集团是一家住宅地块开发企业，总部位于得克萨斯州阿灵顿，业务覆盖美国21个州的51个市场。截至2020年12月31日的12个月内，该公司交付了11518块住宅地块，目前在纽约证券交易所上市，自2002年起就是美国规模最大的住宅建筑商D.R. Horton的控股子公司。
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。
FOR vs PLCE — 直观对比
损益表 — Q1 FY2026 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $273.0M | $339.5M |
| 净利润 | $15.4M | $-4.3M |
| 毛利率 | 20.1% | 33.1% |
| 营业利润率 | 7.6% | 1.1% |
| 净利率 | 5.6% | -1.3% |
| 营收同比 | 9.0% | -13.0% |
| 净利润同比 | -6.7% | -121.5% |
| 每股收益（稀释后） | $0.30 | $-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 | $273.0M | $339.5M | ||
| Q3 25 | $670.5M | $298.0M | ||
| Q2 25 | $390.5M | $242.1M | ||
| Q1 25 | $351.0M | $408.6M | ||
| Q4 24 | $250.4M | $390.2M | ||
| Q3 24 | $551.3M | $319.7M | ||
| Q2 24 | $318.4M | $267.9M | ||
| Q1 24 | $333.8M | $455.0M |
| Q4 25 | $15.4M | $-4.3M | ||
| Q3 25 | $86.9M | $-5.4M | ||
| Q2 25 | $32.9M | $-34.0M | ||
| Q1 25 | $31.6M | $-8.0M | ||
| Q4 24 | $16.5M | $20.1M | ||
| Q3 24 | $81.5M | $-32.1M | ||
| Q2 24 | $38.7M | $-37.8M | ||
| Q1 24 | $45.0M | $-128.8M |
| Q4 25 | 20.1% | 33.1% | ||
| Q3 25 | 22.3% | 34.0% | ||
| Q2 25 | 20.4% | 29.2% | ||
| Q1 25 | 22.6% | 28.5% | ||
| Q4 24 | 22.0% | 35.5% | ||
| Q3 24 | 23.9% | 35.0% | ||
| Q2 24 | 22.5% | 34.6% | ||
| Q1 24 | 24.9% | 21.8% |
| Q4 25 | 7.6% | 1.1% | ||
| Q3 25 | 16.9% | 1.4% | ||
| Q2 25 | 11.2% | -10.0% | ||
| Q1 25 | 11.6% | 1.7% | ||
| Q4 24 | 8.7% | 7.5% | ||
| Q3 24 | 19.7% | -6.8% | ||
| Q2 24 | 16.2% | -10.4% | ||
| Q1 24 | 17.6% | -13.6% |
| Q4 25 | 5.6% | -1.3% | ||
| Q3 25 | 13.0% | -1.8% | ||
| Q2 25 | 8.4% | -14.1% | ||
| Q1 25 | 9.0% | -2.0% | ||
| Q4 24 | 6.6% | 5.1% | ||
| Q3 24 | 14.8% | -10.0% | ||
| Q2 24 | 12.2% | -14.1% | ||
| Q1 24 | 13.5% | -28.3% |
| Q4 25 | $0.30 | $-0.19 | ||
| Q3 25 | $1.70 | $-0.24 | ||
| Q2 25 | $0.65 | $-1.57 | ||
| Q1 25 | $0.62 | $-0.60 | ||
| Q4 24 | $0.32 | $1.57 | ||
| Q3 24 | $1.59 | $-2.51 | ||
| Q2 24 | $0.76 | $-2.98 | ||
| Q1 24 | $0.89 | $-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 | $211.7M | $7.3M |
| 总债务越低越好 | $793.2M | $107.4M |
| 股东权益账面价值 | $1.8B | $-8.6M |
| 总资产 | $3.2B | $762.5M |
| 负债/权益比越低杠杆越低 | 0.44× | — |
8季度趋势，按日历期对齐
| Q4 25 | $211.7M | $7.3M | ||
| Q3 25 | $379.2M | $7.8M | ||
| Q2 25 | $189.2M | $5.7M | ||
| Q1 25 | $174.3M | $5.3M | ||
| Q4 24 | $132.0M | $5.7M | ||
| Q3 24 | $481.2M | $9.6M | ||
| Q2 24 | $359.2M | $13.0M | ||
| Q1 24 | $416.2M | $13.6M |
| Q4 25 | $793.2M | $107.4M | ||
| Q3 25 | $802.7M | $107.2M | ||
| Q2 25 | $872.8M | $107.0M | ||
| Q1 25 | $872.5M | $166.0M | ||
| Q4 24 | $806.8M | $165.7M | ||
| Q3 24 | $706.4M | $165.4M | ||
| Q2 24 | $706.1M | $166.6M | ||
| Q1 24 | $705.7M | $49.8M |
| Q4 25 | $1.8B | $-8.6M | ||
| Q3 25 | $1.8B | $-4.9M | ||
| Q2 25 | $1.7B | $1.4M | ||
| Q1 25 | $1.6B | $-59.4M | ||
| Q4 24 | $1.6B | $-49.6M | ||
| Q3 24 | $1.6B | $-68.9M | ||
| Q2 24 | $1.5B | $-34.9M | ||
| Q1 24 | $1.5B | $-9.0M |
| Q4 25 | $3.2B | $762.5M | ||
| Q3 25 | $3.1B | $805.1M | ||
| Q2 25 | $3.1B | $779.6M | ||
| Q1 25 | $3.0B | $747.6M | ||
| Q4 24 | $3.0B | $888.8M | ||
| Q3 24 | $2.8B | $921.4M | ||
| Q2 24 | $2.7B | $848.3M | ||
| Q1 24 | $2.6B | $800.3M |
| Q4 25 | 0.44× | — | ||
| Q3 25 | 0.45× | — | ||
| Q2 25 | 0.52× | 75.63× | ||
| Q1 25 | 0.53× | — | ||
| Q4 24 | 0.50× | — | ||
| Q3 24 | 0.44× | — | ||
| Q2 24 | 0.47× | — | ||
| Q1 24 | 0.48× | — |
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 | $-157.0M | $6.2M |
| 自由现金流经营现金流 - 资本支出 | $-157.1M | $-3.4M |
| 自由现金流率自由现金流/营收 | -57.5% | -1.0% |
| 资本支出强度资本支出/营收 | 0.0% | 2.8% |
| 现金转化率经营现金流/净利润 | -10.19× | — |
| 过去12个月自由现金流最近4个季度 | $93.0M | $39.5M |
8季度趋势，按日历期对齐
| Q4 25 | $-157.0M | $6.2M | ||
| Q3 25 | $256.3M | $-30.5M | ||
| Q2 25 | $15.8M | $-43.0M | ||
| Q1 25 | $-19.8M | $121.3M | ||
| Q4 24 | $-450.0M | $-44.2M | ||
| Q3 24 | $119.2M | $-83.9M | ||
| Q2 24 | $-61.7M | $-110.8M | ||
| Q1 24 | $-59.2M | $135.4M |
| Q4 25 | $-157.1M | $-3.4M | ||
| Q3 25 | $255.6M | $-31.9M | ||
| Q2 25 | $15.0M | $-46.4M | ||
| Q1 25 | $-20.5M | $121.2M | ||
| Q4 24 | — | $-47.7M | ||
| Q3 24 | $118.4M | $-91.7M | ||
| Q2 24 | $-62.3M | $-115.5M | ||
| Q1 24 | $-59.8M | $132.2M |
| Q4 25 | -57.5% | -1.0% | ||
| Q3 25 | 38.1% | -10.7% | ||
| Q2 25 | 3.8% | -19.2% | ||
| Q1 25 | -5.8% | 29.7% | ||
| Q4 24 | — | -12.2% | ||
| Q3 24 | 21.5% | -28.7% | ||
| Q2 24 | -19.6% | -43.1% | ||
| Q1 24 | -17.9% | 29.1% |
| Q4 25 | 0.0% | 2.8% | ||
| Q3 25 | 0.1% | 0.5% | ||
| Q2 25 | 0.2% | 1.4% | ||
| Q1 25 | 0.2% | 0.0% | ||
| Q4 24 | 0.0% | 0.9% | ||
| Q3 24 | 0.1% | 2.4% | ||
| Q2 24 | 0.2% | 1.8% | ||
| Q1 24 | 0.2% | 0.7% |
| Q4 25 | -10.19× | — | ||
| Q3 25 | 2.95× | — | ||
| Q2 25 | 0.48× | — | ||
| Q1 25 | -0.63× | — | ||
| Q4 24 | -27.27× | -2.20× | ||
| Q3 24 | 1.46× | — | ||
| Q2 24 | -1.59× | — | ||
| Q1 24 | -1.32× | — |
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
FOR
| D.R.Horton Inc. | $183.8M | 67% |
| Other | $89.2M | 33% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
