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Childrens Place, Inc.（PLCE）与GIBRALTAR INDUSTRIES, INC.（ROCK）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GIBRALTAR INDUSTRIES, INC.的1.5倍（$339.5M vs $225.0M），GIBRALTAR INDUSTRIES, INC.同比增速更快（24.9% vs -13.0%），GIBRALTAR INDUSTRIES, INC.自由现金流更多（$26.2M vs $-3.4M），过去两年GIBRALTAR INDUSTRIES, INC.的营收复合增速更高（-12.3% vs -13.6%）
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。
直布罗陀工业公司是专业建筑、基础设施及可再生能源产品制造商与分销商，主营通风系统、屋面配件、太阳能安装支架、园林景观产品等，主要服务北美地区住宅、商业建筑及清洁能源市场，专注提供创新可持续的客户解决方案。
PLCE vs ROCK — 直观对比
营收规模更大
PLCE
是对方的1.5倍
$225.0M
营收增速更快
ROCK
高出37.9%
-13.0%
自由现金流更多
ROCK
多$29.6M
$-3.4M
两年增速更快
ROCK
近两年复合增速
-13.6%
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $225.0M |
| 净利润 | $-4.3M | — |
| 毛利率 | 33.1% | 25.3% |
| 营业利润率 | 1.1% | 7.9% |
| 净利率 | -1.3% | — |
| 营收同比 | -13.0% | 24.9% |
| 净利润同比 | -121.5% | — |
| 每股收益（稀释后） | $-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PLCEROCK
| Q4 25 | $339.5M | $225.0M | ||
| Q3 25 | $298.0M | $310.9M | ||
| Q2 25 | $242.1M | $309.5M | ||
| Q1 25 | $408.6M | $290.0M | ||
| Q4 24 | $390.2M | $180.1M | ||
| Q3 24 | $319.7M | $277.1M | ||
| Q2 24 | $267.9M | $273.6M | ||
| Q1 24 | $455.0M | $292.5M |
净利润PLCEROCK
| Q4 25 | $-4.3M | — | ||
| Q3 25 | $-5.4M | $-89.1M | ||
| Q2 25 | $-34.0M | $26.0M | ||
| Q1 25 | $-8.0M | $21.1M | ||
| Q4 24 | $20.1M | — | ||
| Q3 24 | $-32.1M | $34.0M | ||
| Q2 24 | $-37.8M | $32.2M | ||
| Q1 24 | $-128.8M | $24.9M |
毛利率PLCEROCK
| Q4 25 | 33.1% | 25.3% | ||
| Q3 25 | 34.0% | 26.6% | ||
| Q2 25 | 29.2% | 28.4% | ||
| Q1 25 | 28.5% | 26.8% | ||
| Q4 24 | 35.5% | 29.0% | ||
| Q3 24 | 35.0% | 29.4% | ||
| Q2 24 | 34.6% | 30.5% | ||
| Q1 24 | 21.8% | 28.9% |
营业利润率PLCEROCK
| Q4 25 | 1.1% | 7.9% | ||
| Q3 25 | 1.4% | 12.8% | ||
| Q2 25 | -10.0% | 12.8% | ||
| Q1 25 | 1.7% | 8.8% | ||
| Q4 24 | 7.5% | 13.3% | ||
| Q3 24 | -6.8% | 15.6% | ||
| Q2 24 | -10.4% | 14.9% | ||
| Q1 24 | -13.6% | 10.8% |
净利率PLCEROCK
| Q4 25 | -1.3% | — | ||
| Q3 25 | -1.8% | -28.6% | ||
| Q2 25 | -14.1% | 8.4% | ||
| Q1 25 | -2.0% | 7.3% | ||
| Q4 24 | 5.1% | — | ||
| Q3 24 | -10.0% | 12.3% | ||
| Q2 24 | -14.1% | 11.8% | ||
| Q1 24 | -28.3% | 8.5% |
每股收益（稀释后）PLCEROCK
| Q4 25 | $-0.19 | — | ||
| Q3 25 | $-0.24 | $-2.98 | ||
| Q2 25 | $-1.57 | $0.87 | ||
| Q1 25 | $-0.60 | — | ||
| Q4 24 | $1.57 | — | ||
| Q3 24 | $-2.51 | $1.11 | ||
| Q2 24 | $-2.98 | $1.05 | ||
| Q1 24 | $-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 | $7.3M | $115.7M |
| 总债务越低越好 | $107.4M | $0 |
| 股东权益账面价值 | $-8.6M | $950.4M |
| 总资产 | $762.5M | $1.4B |
| 负债/权益比越低杠杆越低 | — | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资PLCEROCK
| Q4 25 | $7.3M | $115.7M | ||
| Q3 25 | $7.8M | $89.4M | ||
| Q2 25 | $5.7M | $43.3M | ||
| Q1 25 | $5.3M | $25.1M | ||
| Q4 24 | $5.7M | $269.5M | ||
| Q3 24 | $9.6M | $228.9M | ||
| Q2 24 | $13.0M | $179.1M | ||
| Q1 24 | $13.6M | $146.7M |
总债务PLCEROCK
| Q4 25 | $107.4M | $0 | ||
| Q3 25 | $107.2M | $0 | ||
| Q2 25 | $107.0M | $0 | ||
| Q1 25 | $166.0M | $0 | ||
| Q4 24 | $165.7M | $0 | ||
| Q3 24 | $165.4M | $0 | ||
| Q2 24 | $166.6M | $0 | ||
| Q1 24 | $49.8M | $0 |
股东权益PLCEROCK
| Q4 25 | $-8.6M | $950.4M | ||
| Q3 25 | $-4.9M | $951.8M | ||
| Q2 25 | $1.4M | $1.0B | ||
| Q1 25 | $-59.4M | $1.0B | ||
| Q4 24 | $-49.6M | $1.0B | ||
| Q3 24 | $-68.9M | $1.0B | ||
| Q2 24 | $-34.9M | $975.7M | ||
| Q1 24 | $-9.0M | $940.2M |
总资产PLCEROCK
| Q4 25 | $762.5M | $1.4B | ||
| Q3 25 | $805.1M | $1.4B | ||
| Q2 25 | $779.6M | $1.5B | ||
| Q1 25 | $747.6M | $1.4B | ||
| Q4 24 | $888.8M | $1.4B | ||
| Q3 24 | $921.4M | $1.4B | ||
| Q2 24 | $848.3M | $1.4B | ||
| Q1 24 | $800.3M | $1.3B |
负债/权益比PLCEROCK
| Q4 25 | — | 0.00× | ||
| Q3 25 | — | 0.00× | ||
| Q2 25 | 75.63× | 0.00× | ||
| Q1 25 | — | 0.00× | ||
| Q4 24 | — | 0.00× | ||
| Q3 24 | — | 0.00× | ||
| Q2 24 | — | 0.00× | ||
| Q1 24 | — | 0.00× |
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 | $6.2M | $35.5M |
| 自由现金流经营现金流 - 资本支出 | $-3.4M | $26.2M |
| 自由现金流率自由现金流/营收 | -1.0% | 11.7% |
| 资本支出强度资本支出/营收 | 2.8% | 4.1% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | $39.5M | $120.6M |
8季度趋势，按日历期对齐
经营现金流PLCEROCK
| Q4 25 | $6.2M | $35.5M | ||
| Q3 25 | $-30.5M | $73.0M | ||
| Q2 25 | $-43.0M | $44.9M | ||
| Q1 25 | $121.3M | $13.7M | ||
| Q4 24 | $-44.2M | $19.9M | ||
| Q3 24 | $-83.9M | $64.7M | ||
| Q2 24 | $-110.8M | $36.5M | ||
| Q1 24 | $135.4M | $53.2M |
自由现金流PLCEROCK
| Q4 25 | $-3.4M | $26.2M | ||
| Q3 25 | $-31.9M | $64.8M | ||
| Q2 25 | $-46.4M | $27.3M | ||
| Q1 25 | $121.2M | $2.3M | ||
| Q4 24 | $-47.7M | $14.1M | ||
| Q3 24 | $-91.7M | $60.5M | ||
| Q2 24 | $-115.5M | $33.5M | ||
| Q1 24 | $132.2M | $48.8M |
自由现金流率PLCEROCK
| Q4 25 | -1.0% | 11.7% | ||
| Q3 25 | -10.7% | 20.8% | ||
| Q2 25 | -19.2% | 8.8% | ||
| Q1 25 | 29.7% | 0.8% | ||
| Q4 24 | -12.2% | 7.8% | ||
| Q3 24 | -28.7% | 21.8% | ||
| Q2 24 | -43.1% | 12.2% | ||
| Q1 24 | 29.1% | 16.7% |
资本支出强度PLCEROCK
| Q4 25 | 2.8% | 4.1% | ||
| Q3 25 | 0.5% | 2.6% | ||
| Q2 25 | 1.4% | 5.7% | ||
| Q1 25 | 0.0% | 3.9% | ||
| Q4 24 | 0.9% | 3.3% | ||
| Q3 24 | 2.4% | 1.5% | ||
| Q2 24 | 1.8% | 1.1% | ||
| Q1 24 | 0.7% | 1.5% |
现金转化率PLCEROCK
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 1.73× | ||
| Q1 25 | — | 0.65× | ||
| Q4 24 | -2.20× | — | ||
| Q3 24 | — | 1.90× | ||
| Q2 24 | — | 1.13× | ||
| Q1 24 | — | 2.13× |
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
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
ROCK
| Transferred At Point In Time | $183.5M | 82% |
| Infrastructure | $22.5M | 10% |
| Other | $18.9M | 8% |
