vs
Childrens Place, Inc.（PLCE）与RAYONIER ADVANCED MATERIALS INC.（RYAM）财务数据对比。点击上方公司名可切换其他公司
RAYONIER ADVANCED MATERIALS INC.的季度营收约是Childrens Place, Inc.的1.2倍（$417.5M vs $339.5M），Childrens Place, Inc.净利率更高（-1.3% vs -5.0%，领先3.8%），RAYONIER ADVANCED MATERIALS INC.同比增速更快（-1.2% vs -13.0%），过去两年RAYONIER ADVANCED MATERIALS INC.的营收复合增速更高（3.8% 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。
RYAM（原雷尼尔先进材料公司）是一家美国全球性纤维素技术企业，主打高纯度特种纤维素产品，所生产的天然聚合物广泛应用于过滤器生产、食品加工、医药制造及各类工业领域，同时也为造纸和包装行业供应相关产品，在纤维素技术领域拥有较高的行业认可度。
PLCE vs RYAM — 直观对比
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $417.5M |
| 净利润 | $-4.3M | $-21.1M |
| 毛利率 | 33.1% | 8.9% |
| 营业利润率 | 1.1% | 2.6% |
| 净利率 | -1.3% | -5.0% |
| 营收同比 | -13.0% | -1.2% |
| 净利润同比 | -121.5% | -31.9% |
| 每股收益（稀释后） | $-0.19 | $-0.33 |
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 | $339.5M | $417.5M | ||
| Q3 25 | $298.0M | $352.8M | ||
| Q2 25 | $242.1M | $340.0M | ||
| Q1 25 | $408.6M | $356.0M | ||
| Q4 24 | $390.2M | $422.5M | ||
| Q3 24 | $319.7M | $401.1M | ||
| Q2 24 | $267.9M | $419.0M | ||
| Q1 24 | $455.0M | $387.7M |
| Q4 25 | $-4.3M | $-21.1M | ||
| Q3 25 | $-5.4M | $-4.5M | ||
| Q2 25 | $-34.0M | $-363.2M | ||
| Q1 25 | $-8.0M | $-32.0M | ||
| Q4 24 | $20.1M | $-16.0M | ||
| Q3 24 | $-32.1M | $-32.6M | ||
| Q2 24 | $-37.8M | $11.4M | ||
| Q1 24 | $-128.8M | $-1.6M |
| Q4 25 | 33.1% | 8.9% | ||
| Q3 25 | 34.0% | 9.7% | ||
| Q2 25 | 29.2% | 7.0% | ||
| Q1 25 | 28.5% | 6.8% | ||
| Q4 24 | 35.5% | 8.7% | ||
| Q3 24 | 35.0% | 10.9% | ||
| Q2 24 | 34.6% | 11.5% | ||
| Q1 24 | 21.8% | 9.5% |
| Q4 25 | 1.1% | 2.6% | ||
| Q3 25 | 1.4% | 2.8% | ||
| Q2 25 | -10.0% | -0.4% | ||
| Q1 25 | 1.7% | -4.2% | ||
| Q4 24 | 7.5% | 2.6% | ||
| Q3 24 | -6.8% | -4.2% | ||
| Q2 24 | -10.4% | 6.7% | ||
| Q1 24 | -13.6% | 4.4% |
| Q4 25 | -1.3% | -5.0% | ||
| Q3 25 | -1.8% | -1.3% | ||
| Q2 25 | -14.1% | -106.8% | ||
| Q1 25 | -2.0% | -9.0% | ||
| Q4 24 | 5.1% | -3.8% | ||
| Q3 24 | -10.0% | -8.1% | ||
| Q2 24 | -14.1% | 2.7% | ||
| Q1 24 | -28.3% | -0.4% |
| Q4 25 | $-0.19 | $-0.33 | ||
| Q3 25 | $-0.24 | $-0.07 | ||
| Q2 25 | $-1.57 | $-5.44 | ||
| Q1 25 | $-0.60 | $-0.49 | ||
| Q4 24 | $1.57 | $-0.25 | ||
| Q3 24 | $-2.51 | $-0.49 | ||
| Q2 24 | $-2.98 | $0.17 | ||
| Q1 24 | $-10.24 | $-0.02 |
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 | $75.4M |
| 总债务越低越好 | $107.4M | $758.1M |
| 股东权益账面价值 | $-8.6M | $316.6M |
| 总资产 | $762.5M | $1.8B |
| 负债/权益比越低杠杆越低 | — | 2.39× |
8季度趋势，按日历期对齐
| Q4 25 | $7.3M | $75.4M | ||
| Q3 25 | $7.8M | $77.0M | ||
| Q2 25 | $5.7M | $70.7M | ||
| Q1 25 | $5.3M | $129.9M | ||
| Q4 24 | $5.7M | $125.2M | ||
| Q3 24 | $9.6M | $136.1M | ||
| Q2 24 | $13.0M | $114.1M | ||
| Q1 24 | $13.6M | $54.6M |
| Q4 25 | $107.4M | $758.1M | ||
| Q3 25 | $107.2M | $763.5M | ||
| Q2 25 | $107.0M | $720.4M | ||
| Q1 25 | $166.0M | $707.0M | ||
| Q4 24 | $165.7M | $706.4M | ||
| Q3 24 | $165.4M | $747.7M | ||
| Q2 24 | $166.6M | $752.8M | ||
| Q1 24 | $49.8M | $755.6M |
| Q4 25 | $-8.6M | $316.6M | ||
| Q3 25 | $-4.9M | $338.2M | ||
| Q2 25 | $1.4M | $342.3M | ||
| Q1 25 | $-59.4M | $688.1M | ||
| Q4 24 | $-49.6M | $713.9M | ||
| Q3 24 | $-68.9M | $732.7M | ||
| Q2 24 | $-34.9M | $755.1M | ||
| Q1 24 | $-9.0M | $741.8M |
| Q4 25 | $762.5M | $1.8B | ||
| Q3 25 | $805.1M | $1.8B | ||
| Q2 25 | $779.6M | $1.8B | ||
| Q1 25 | $747.6M | $2.1B | ||
| Q4 24 | $888.8M | $2.1B | ||
| Q3 24 | $921.4M | $2.2B | ||
| Q2 24 | $848.3M | $2.2B | ||
| Q1 24 | $800.3M | $2.1B |
| Q4 25 | — | 2.39× | ||
| Q3 25 | — | 2.26× | ||
| Q2 25 | 75.63× | 2.10× | ||
| Q1 25 | — | 1.03× | ||
| Q4 24 | — | 0.99× | ||
| Q3 24 | — | 1.02× | ||
| Q2 24 | — | 1.00× | ||
| Q1 24 | — | 1.02× |
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 | $32.3M |
| 自由现金流经营现金流 - 资本支出 | $-3.4M | — |
| 自由现金流率自由现金流/营收 | -1.0% | — |
| 资本支出强度资本支出/营收 | 2.8% | — |
| 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 | — |
8季度趋势，按日历期对齐
| Q4 25 | $6.2M | $32.3M | ||
| Q3 25 | $-30.5M | $-17.8M | ||
| Q2 25 | $-43.0M | $-30.2M | ||
| Q1 25 | $121.3M | $39.6M | ||
| Q4 24 | $-44.2M | $54.9M | ||
| Q3 24 | $-83.9M | $49.8M | ||
| Q2 24 | $-110.8M | $87.6M | ||
| Q1 24 | $135.4M | $11.3M |
| Q4 25 | $-3.4M | — | ||
| Q3 25 | $-31.9M | — | ||
| Q2 25 | $-46.4M | — | ||
| Q1 25 | $121.2M | — | ||
| Q4 24 | $-47.7M | — | ||
| Q3 24 | $-91.7M | — | ||
| Q2 24 | $-115.5M | — | ||
| Q1 24 | $132.2M | — |
| Q4 25 | -1.0% | — | ||
| Q3 25 | -10.7% | — | ||
| Q2 25 | -19.2% | — | ||
| Q1 25 | 29.7% | — | ||
| Q4 24 | -12.2% | — | ||
| Q3 24 | -28.7% | — | ||
| Q2 24 | -43.1% | — | ||
| Q1 24 | 29.1% | — |
| Q4 25 | 2.8% | — | ||
| Q3 25 | 0.5% | — | ||
| Q2 25 | 1.4% | — | ||
| Q1 25 | 0.0% | — | ||
| Q4 24 | 0.9% | — | ||
| Q3 24 | 2.4% | — | ||
| Q2 24 | 1.8% | — | ||
| Q1 24 | 0.7% | — |
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | -2.20× | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 7.69× | ||
| 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
PLCE
| The Childrens Place US | $307.4M | 91% |
| The Childrens Place International | $32.1M | 9% |
| Gift Cards | $1.7M | 1% |
RYAM
| Cellulose Specialties | $249.6M | 60% |
| Other | $86.2M | 21% |
| Paperboard | $44.2M | 11% |
| High Yield Pulp | $28.3M | 7% |
| Biomaterials | $9.2M | 2% |
