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FEDERAL SIGNAL CORP（FSS）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
FEDERAL SIGNAL CORP的季度营收约是Childrens Place, Inc.的1.8倍（$597.1M vs $339.5M），FEDERAL SIGNAL CORP净利率更高（10.2% vs -1.3%，领先11.5%），FEDERAL SIGNAL CORP同比增速更快（26.5% vs -13.0%），FEDERAL SIGNAL CORP自由现金流更多（$89.5M vs $-3.4M），过去两年FEDERAL SIGNAL CORP的营收复合增速更高（18.5% vs -13.6%）
联邦信号公司是20世纪早期的美国企业，主营铁路信号设备的制造业务，总部坐落于美国纽约州奥尔巴尼市，其生产的相关信号产品在当时的美国轨道交通行业得到了广泛应用，具备一定的行业知名度。
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。
FSS vs PLCE — 直观对比
营收规模更大
FSS
是对方的1.8倍
$339.5M
营收增速更快
FSS
高出39.5%
-13.0%
净利率更高
FSS
高出11.5%
-1.3%
自由现金流更多
FSS
多$92.9M
$-3.4M
两年增速更快
FSS
近两年复合增速
-13.6%
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $597.1M | $339.5M |
| 净利润 | $60.8M | $-4.3M |
| 毛利率 | 28.4% | 33.1% |
| 营业利润率 | 14.0% | 1.1% |
| 净利率 | 10.2% | -1.3% |
| 营收同比 | 26.5% | -13.0% |
| 净利润同比 | 21.6% | -121.5% |
| 每股收益（稀释后） | $0.99 | $-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FSSPLCE
| Q4 25 | $597.1M | $339.5M | ||
| Q3 25 | $555.0M | $298.0M | ||
| Q2 25 | $564.6M | $242.1M | ||
| Q1 25 | $463.8M | $408.6M | ||
| Q4 24 | $472.0M | $390.2M | ||
| Q3 24 | $474.2M | $319.7M | ||
| Q2 24 | $490.4M | $267.9M | ||
| Q1 24 | $424.9M | $455.0M |
净利润FSSPLCE
| Q4 25 | $60.8M | $-4.3M | ||
| Q3 25 | $68.1M | $-5.4M | ||
| Q2 25 | $71.4M | $-34.0M | ||
| Q1 25 | $46.3M | $-8.0M | ||
| Q4 24 | $50.0M | $20.1M | ||
| Q3 24 | $53.9M | $-32.1M | ||
| Q2 24 | $60.8M | $-37.8M | ||
| Q1 24 | $51.6M | $-128.8M |
毛利率FSSPLCE
| Q4 25 | 28.4% | 33.1% | ||
| Q3 25 | 29.1% | 34.0% | ||
| Q2 25 | 30.0% | 29.2% | ||
| Q1 25 | 28.2% | 28.5% | ||
| Q4 24 | 28.1% | 35.5% | ||
| Q3 24 | 29.6% | 35.0% | ||
| Q2 24 | 29.4% | 34.6% | ||
| Q1 24 | 27.3% | 21.8% |
营业利润率FSSPLCE
| Q4 25 | 14.0% | 1.1% | ||
| Q3 25 | 16.9% | 1.4% | ||
| Q2 25 | 17.3% | -10.0% | ||
| Q1 25 | 14.2% | 1.7% | ||
| Q4 24 | 14.9% | 7.5% | ||
| Q3 24 | 16.0% | -6.8% | ||
| Q2 24 | 16.5% | -10.4% | ||
| Q1 24 | 12.8% | -13.6% |
净利率FSSPLCE
| Q4 25 | 10.2% | -1.3% | ||
| Q3 25 | 12.3% | -1.8% | ||
| Q2 25 | 12.6% | -14.1% | ||
| Q1 25 | 10.0% | -2.0% | ||
| Q4 24 | 10.6% | 5.1% | ||
| Q3 24 | 11.4% | -10.0% | ||
| Q2 24 | 12.4% | -14.1% | ||
| Q1 24 | 12.1% | -28.3% |
每股收益（稀释后）FSSPLCE
| Q4 25 | $0.99 | $-0.19 | ||
| Q3 25 | $1.11 | $-0.24 | ||
| Q2 25 | $1.16 | $-1.57 | ||
| Q1 25 | $0.75 | $-0.60 | ||
| Q4 24 | $0.80 | $1.57 | ||
| Q3 24 | $0.87 | $-2.51 | ||
| Q2 24 | $0.99 | $-2.98 | ||
| Q1 24 | $0.84 | $-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 | $63.7M | $7.3M |
| 总债务越低越好 | $564.6M | $107.4M |
| 股东权益账面价值 | $1.4B | $-8.6M |
| 总资产 | $2.4B | $762.5M |
| 负债/权益比越低杠杆越低 | 0.41× | — |
8季度趋势，按日历期对齐
现金及短期投资FSSPLCE
| Q4 25 | $63.7M | $7.3M | ||
| Q3 25 | $54.4M | $7.8M | ||
| Q2 25 | $64.7M | $5.7M | ||
| Q1 25 | $57.5M | $5.3M | ||
| Q4 24 | $91.1M | $5.7M | ||
| Q3 24 | $73.7M | $9.6M | ||
| Q2 24 | $48.6M | $13.0M | ||
| Q1 24 | $48.9M | $13.6M |
总债务FSSPLCE
| Q4 25 | $564.6M | $107.4M | ||
| Q3 25 | $201.2M | $107.2M | ||
| Q2 25 | $258.3M | $107.0M | ||
| Q1 25 | $266.9M | $166.0M | ||
| Q4 24 | $204.4M | $165.7M | ||
| Q3 24 | $223.3M | $165.4M | ||
| Q2 24 | $248.8M | $166.6M | ||
| Q1 24 | $266.8M | $49.8M |
股东权益FSSPLCE
| Q4 25 | $1.4B | $-8.6M | ||
| Q3 25 | $1.3B | $-4.9M | ||
| Q2 25 | $1.3B | $1.4M | ||
| Q1 25 | $1.2B | $-59.4M | ||
| Q4 24 | $1.2B | $-49.6M | ||
| Q3 24 | $1.1B | $-68.9M | ||
| Q2 24 | $1.1B | $-34.9M | ||
| Q1 24 | $1.0B | $-9.0M |
总资产FSSPLCE
| Q4 25 | $2.4B | $762.5M | ||
| Q3 25 | $1.9B | $805.1M | ||
| Q2 25 | $1.9B | $779.6M | ||
| Q1 25 | $1.9B | $747.6M | ||
| Q4 24 | $1.8B | $888.8M | ||
| Q3 24 | $1.7B | $921.4M | ||
| Q2 24 | $1.7B | $848.3M | ||
| Q1 24 | $1.7B | $800.3M |
负债/权益比FSSPLCE
| Q4 25 | 0.41× | — | ||
| Q3 25 | 0.15× | — | ||
| Q2 25 | 0.20× | 75.63× | ||
| Q1 25 | 0.22× | — | ||
| Q4 24 | 0.17× | — | ||
| Q3 24 | 0.19× | — | ||
| Q2 24 | 0.23× | — | ||
| Q1 24 | 0.26× | — |
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 | $97.2M | $6.2M |
| 自由现金流经营现金流 - 资本支出 | $89.5M | $-3.4M |
| 自由现金流率自由现金流/营收 | 15.0% | -1.0% |
| 资本支出强度资本支出/营收 | 1.3% | 2.8% |
| 现金转化率经营现金流/净利润 | 1.60× | — |
| 过去12个月自由现金流最近4个季度 | $227.1M | $39.5M |
8季度趋势，按日历期对齐
经营现金流FSSPLCE
| Q4 25 | $97.2M | $6.2M | ||
| Q3 25 | $61.1M | $-30.5M | ||
| Q2 25 | $59.7M | $-43.0M | ||
| Q1 25 | $36.7M | $121.3M | ||
| Q4 24 | $90.6M | $-44.2M | ||
| Q3 24 | $68.8M | $-83.9M | ||
| Q2 24 | $40.6M | $-110.8M | ||
| Q1 24 | $31.3M | $135.4M |
自由现金流FSSPLCE
| Q4 25 | $89.5M | $-3.4M | ||
| Q3 25 | $54.1M | $-31.9M | ||
| Q2 25 | $52.4M | $-46.4M | ||
| Q1 25 | $31.1M | $121.2M | ||
| Q4 24 | $82.1M | $-47.7M | ||
| Q3 24 | $60.9M | $-91.7M | ||
| Q2 24 | $24.8M | $-115.5M | ||
| Q1 24 | $22.9M | $132.2M |
自由现金流率FSSPLCE
| Q4 25 | 15.0% | -1.0% | ||
| Q3 25 | 9.7% | -10.7% | ||
| Q2 25 | 9.3% | -19.2% | ||
| Q1 25 | 6.7% | 29.7% | ||
| Q4 24 | 17.4% | -12.2% | ||
| Q3 24 | 12.8% | -28.7% | ||
| Q2 24 | 5.1% | -43.1% | ||
| Q1 24 | 5.4% | 29.1% |
资本支出强度FSSPLCE
| Q4 25 | 1.3% | 2.8% | ||
| Q3 25 | 1.3% | 0.5% | ||
| Q2 25 | 1.3% | 1.4% | ||
| Q1 25 | 1.2% | 0.0% | ||
| Q4 24 | 1.8% | 0.9% | ||
| Q3 24 | 1.7% | 2.4% | ||
| Q2 24 | 3.2% | 1.8% | ||
| Q1 24 | 2.0% | 0.7% |
现金转化率FSSPLCE
| Q4 25 | 1.60× | — | ||
| Q3 25 | 0.90× | — | ||
| Q2 25 | 0.84× | — | ||
| Q1 25 | 0.79× | — | ||
| Q4 24 | 1.81× | -2.20× | ||
| Q3 24 | 1.28× | — | ||
| Q2 24 | 0.67× | — | ||
| Q1 24 | 0.61× | — |
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
FSS
| Vehiclesandequipment | $403.4M | 68% |
| Parts | $66.8M | 11% |
| Publicsafetyandsecurityequipment | $62.2M | 10% |
| Rentalincome | $19.0M | 3% |
| Industrialsignalingequipment | $18.2M | 3% |
| Other | $14.9M | 2% |
| Warningsystems | $12.6M | 2% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
