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LANDS' END, INC.（LE）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LANDS' END, INC.的1.1倍（$339.5M vs $317.5M）。LANDS' END, INC.净利率更高（1.6% vs -1.3%，领先2.9%）。LANDS' END, INC.同比增速更快（0.1% vs -13.0%）。Childrens Place, Inc.自由现金流更多（$-3.4M vs $-22.4M）。过去两年LANDS' END, INC.的营收复合增速更高（-1.1% vs -13.6%）
Lands' End是1963年诞生于美国芝加哥的服饰零售品牌，最初以邮购游艇用品起家，目前业务拓展至服饰、箱包与家居用品领域。截至2024年2月，品牌在美国本土共开设26家门店，总部位于威斯康星州道奇维尔。品牌名源自地名兰兹角，因创立时印刷错了撇号位置又无力重印，错拼的名称便沿用至今。
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。
LE vs PLCE — 直观对比
损益表 — Q3 2026 vs Q4 2026
| 指标 | | |
|---|---|---|
| 营收 | $317.5M | $339.5M |
| 净利润 | $5.2M | $-4.3M |
| 毛利率 | 51.8% | 33.1% |
| 营业利润率 | 5.3% | 1.1% |
| 净利率 | 1.6% | -1.3% |
| 营收同比 | 0.1% | -13.0% |
| 净利润同比 | 198.3% | -121.5% |
| 每股收益（稀释后） | $0.17 | $-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 | $317.5M | $339.5M | ||
| Q3 25 | — | $298.0M | ||
| Q2 25 | $261.2M | $242.1M | ||
| Q1 25 | — | $408.6M | ||
| Q4 24 | $318.6M | $390.2M | ||
| Q3 24 | $317.2M | $319.7M | ||
| Q2 24 | $285.5M | $267.9M | ||
| Q1 24 | $514.9M | $455.0M |
| Q4 25 | $5.2M | $-4.3M | ||
| Q3 25 | — | $-5.4M | ||
| Q2 25 | $-8.3M | $-34.0M | ||
| Q1 25 | — | $-8.0M | ||
| Q4 24 | $-593.0K | $20.1M | ||
| Q3 24 | $-5.3M | $-32.1M | ||
| Q2 24 | $-6.4M | $-37.8M | ||
| Q1 24 | $-8.6M | $-128.8M |
| Q4 25 | 51.8% | 33.1% | ||
| Q3 25 | — | 34.0% | ||
| Q2 25 | 50.8% | 29.2% | ||
| Q1 25 | — | 28.5% | ||
| Q4 24 | 50.6% | 35.5% | ||
| Q3 24 | 47.9% | 35.0% | ||
| Q2 24 | 48.7% | 34.6% | ||
| Q1 24 | 38.0% | 21.8% |
| Q4 25 | 5.3% | 1.1% | ||
| Q3 25 | — | 1.4% | ||
| Q2 25 | -0.9% | -10.0% | ||
| Q1 25 | — | 1.7% | ||
| Q4 24 | 2.9% | 7.5% | ||
| Q3 24 | 0.8% | -6.8% | ||
| Q2 24 | 0.8% | -10.4% | ||
| Q1 24 | 1.6% | -13.6% |
| Q4 25 | 1.6% | -1.3% | ||
| Q3 25 | — | -1.8% | ||
| Q2 25 | -3.2% | -14.1% | ||
| Q1 25 | — | -2.0% | ||
| Q4 24 | -0.2% | 5.1% | ||
| Q3 24 | -1.7% | -10.0% | ||
| Q2 24 | -2.3% | -14.1% | ||
| Q1 24 | -1.7% | -28.3% |
| Q4 25 | $0.17 | $-0.19 | ||
| Q3 25 | — | $-0.24 | ||
| Q2 25 | $-0.27 | $-1.57 | ||
| Q1 25 | — | $-0.60 | ||
| Q4 24 | $-0.02 | $1.57 | ||
| Q3 24 | $-0.17 | $-2.51 | ||
| Q2 24 | $-0.20 | $-2.98 | ||
| Q1 24 | $-0.27 | $-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 | $36.3M | $7.3M |
| 总债务越低越好 | — | $107.4M |
| 股东权益账面价值 | $231.0M | $-8.6M |
| 总资产 | $852.7M | $762.5M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
| Q4 25 | $36.3M | $7.3M | ||
| Q3 25 | — | $7.8M | ||
| Q2 25 | $18.1M | $5.7M | ||
| Q1 25 | — | $5.3M | ||
| Q4 24 | $30.4M | $5.7M | ||
| Q3 24 | $25.6M | $9.6M | ||
| Q2 24 | $27.4M | $13.0M | ||
| Q1 24 | $25.3M | $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 | $231.0M | $-8.6M | ||
| Q3 25 | — | $-4.9M | ||
| Q2 25 | $230.1M | $1.4M | ||
| Q1 25 | — | $-59.4M | ||
| Q4 24 | $223.6M | $-49.6M | ||
| Q3 24 | $226.5M | $-68.9M | ||
| Q2 24 | $234.6M | $-34.9M | ||
| Q1 24 | $241.6M | $-9.0M |
| Q4 25 | $852.7M | $762.5M | ||
| Q3 25 | — | $805.1M | ||
| Q2 25 | $760.5M | $779.6M | ||
| Q1 25 | — | $747.6M | ||
| Q4 24 | $843.6M | $888.8M | ||
| Q3 24 | $802.5M | $921.4M | ||
| Q2 24 | $800.1M | $848.3M | ||
| Q1 24 | $811.5M | $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 | $-15.7M | $6.2M |
| 自由现金流经营现金流 - 资本支出 | $-22.4M | $-3.4M |
| 自由现金流率自由现金流/营收 | -7.1% | -1.0% |
| 资本支出强度资本支出/营收 | 2.1% | 2.8% |
| 现金转化率经营现金流/净利润 | -3.03× | — |
| 过去12个月自由现金流最近4个季度 | $-55.0M | $39.5M |
8季度趋势，按日历期对齐
| Q4 25 | $-15.7M | $6.2M | ||
| Q3 25 | — | $-30.5M | ||
| Q2 25 | $-22.5M | $-43.0M | ||
| Q1 25 | — | $121.3M | ||
| Q4 24 | — | $-44.2M | ||
| Q3 24 | $30.7M | $-83.9M | ||
| Q2 24 | $-25.8M | $-110.8M | ||
| Q1 24 | $93.9M | $135.4M |
| Q4 25 | $-22.4M | $-3.4M | ||
| Q3 25 | — | $-31.9M | ||
| Q2 25 | $-30.7M | $-46.4M | ||
| Q1 25 | — | $121.2M | ||
| Q4 24 | — | $-47.7M | ||
| Q3 24 | $26.0M | $-91.7M | ||
| Q2 24 | $-32.6M | $-115.5M | ||
| Q1 24 | $87.5M | $132.2M |
| Q4 25 | -7.1% | -1.0% | ||
| Q3 25 | — | -10.7% | ||
| Q2 25 | -11.8% | -19.2% | ||
| Q1 25 | — | 29.7% | ||
| Q4 24 | — | -12.2% | ||
| Q3 24 | 8.2% | -28.7% | ||
| Q2 24 | -11.4% | -43.1% | ||
| Q1 24 | 17.0% | 29.1% |
| Q4 25 | 2.1% | 2.8% | ||
| Q3 25 | — | 0.5% | ||
| Q2 25 | 3.2% | 1.4% | ||
| Q1 25 | — | 0.0% | ||
| Q4 24 | — | 0.9% | ||
| Q3 24 | 1.5% | 2.4% | ||
| Q2 24 | 2.4% | 1.8% | ||
| Q1 24 | 1.2% | 0.7% |
| Q4 25 | -3.03× | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | -2.20× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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
LE
| U Se Commerce | $179.8M | 57% |
| Business Outfitters Revenue | $78.8M | 25% |
| Licensing And Retail | $20.2M | 6% |
| Other | $19.8M | 6% |
| Third Party | $18.9M | 6% |
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
