vs
Childrens Place, Inc.（PLCE）与BOSTON BEER CO INC（SAM）财务数据对比。点击上方公司名可切换其他公司
BOSTON BEER CO INC的季度营收约是Childrens Place, Inc.的1.4倍（$461.6M vs $339.5M），BOSTON BEER CO INC同比增速更快（-4.1% vs -13.0%），过去两年BOSTON BEER CO INC的营收复合增速更高（-10.7% 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。
波士顿啤酒公司是美国知名酿酒企业，1984年由吉姆·科赫与朗达·卡尔曼联合创立。旗下首款产品以美国开国元勋、独立运动先驱塞缪尔·亚当斯命名，后续陆续推出多个自有品牌，2019年正式完成与角鲨头酿酒厂的合并，是北美精酿啤酒行业的核心参与者之一。
PLCE vs SAM — 直观对比
营收规模更大
SAM
是对方的1.4倍
$339.5M
营收增速更快
SAM
高出8.9%
-13.0%
两年增速更快
SAM
近两年复合增速
-13.6%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $461.6M |
| 净利润 | $-4.3M | — |
| 毛利率 | 33.1% | 46.4% |
| 营业利润率 | 1.1% | 12.4% |
| 净利率 | -1.3% | — |
| 营收同比 | -13.0% | -4.1% |
| 净利润同比 | -121.5% | — |
| 每股收益（稀释后） | $-0.19 | $2.16 |
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PLCESAM
| Q1 26 | — | $461.6M | ||
| Q4 25 | $339.5M | $385.7M | ||
| Q3 25 | $298.0M | $537.5M | ||
| Q2 25 | $242.1M | $587.9M | ||
| Q1 25 | $408.6M | $453.9M | ||
| Q4 24 | $390.2M | $402.3M | ||
| Q3 24 | $319.7M | $605.5M | ||
| Q2 24 | $267.9M | $579.1M |
净利润PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | $-4.3M | $-22.5M | ||
| Q3 25 | $-5.4M | $46.2M | ||
| Q2 25 | $-34.0M | $60.4M | ||
| Q1 25 | $-8.0M | $24.4M | ||
| Q4 24 | $20.1M | $-38.8M | ||
| Q3 24 | $-32.1M | $33.5M | ||
| Q2 24 | $-37.8M | $52.3M |
毛利率PLCESAM
| Q1 26 | — | 46.4% | ||
| Q4 25 | 33.1% | 43.5% | ||
| Q3 25 | 34.0% | 50.8% | ||
| Q2 25 | 29.2% | 49.8% | ||
| Q1 25 | 28.5% | 48.3% | ||
| Q4 24 | 35.5% | 39.9% | ||
| Q3 24 | 35.0% | 46.3% | ||
| Q2 24 | 34.6% | 46.0% |
营业利润率PLCESAM
| Q1 26 | — | 12.4% | ||
| Q4 25 | 1.1% | -8.6% | ||
| Q3 25 | 1.4% | 11.5% | ||
| Q2 25 | -10.0% | 14.0% | ||
| Q1 25 | 1.7% | 7.4% | ||
| Q4 24 | 7.5% | -13.9% | ||
| Q3 24 | -6.8% | 7.6% | ||
| Q2 24 | -10.4% | 12.2% |
净利率PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | -1.3% | -5.8% | ||
| Q3 25 | -1.8% | 8.6% | ||
| Q2 25 | -14.1% | 10.3% | ||
| Q1 25 | -2.0% | 5.4% | ||
| Q4 24 | 5.1% | -9.6% | ||
| Q3 24 | -10.0% | 5.5% | ||
| Q2 24 | -14.1% | 9.0% |
每股收益（稀释后）PLCESAM
| Q1 26 | — | $2.16 | ||
| Q4 25 | $-0.19 | $-1.97 | ||
| Q3 25 | $-0.24 | $4.25 | ||
| Q2 25 | $-1.57 | $5.45 | ||
| Q1 25 | $-0.60 | $2.16 | ||
| Q4 24 | $1.57 | $-3.23 | ||
| Q3 24 | $-2.51 | $2.86 | ||
| Q2 24 | $-2.98 | $4.39 |
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 | $164.1M |
| 总债务越低越好 | $107.4M | — |
| 股东权益账面价值 | $-8.6M | $682.6M |
| 总资产 | $762.5M | $1.2B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资PLCESAM
| Q1 26 | — | $164.1M | ||
| Q4 25 | $7.3M | $223.4M | ||
| Q3 25 | $7.8M | $250.5M | ||
| Q2 25 | $5.7M | $212.4M | ||
| Q1 25 | $5.3M | $152.5M | ||
| Q4 24 | $5.7M | $211.8M | ||
| Q3 24 | $9.6M | $255.6M | ||
| Q2 24 | $13.0M | $219.3M |
总债务PLCESAM
| Q1 26 | — | — | ||
| 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 | — |
股东权益PLCESAM
| Q1 26 | — | $682.6M | ||
| Q4 25 | $-8.6M | $846.3M | ||
| Q3 25 | $-4.9M | $911.0M | ||
| Q2 25 | $1.4M | $912.3M | ||
| Q1 25 | $-59.4M | $897.0M | ||
| Q4 24 | $-49.6M | $916.2M | ||
| Q3 24 | $-68.9M | $1.0B | ||
| Q2 24 | $-34.9M | $1.0B |
总资产PLCESAM
| Q1 26 | — | $1.2B | ||
| Q4 25 | $762.5M | $1.2B | ||
| Q3 25 | $805.1M | $1.2B | ||
| Q2 25 | $779.6M | $1.3B | ||
| Q1 25 | $747.6M | $1.2B | ||
| Q4 24 | $888.8M | $1.3B | ||
| Q3 24 | $921.4M | $1.4B | ||
| Q2 24 | $848.3M | $1.4B |
负债/权益比PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 75.63× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 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 | $6.2M | — |
| 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
经营现金流PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | $6.2M | $39.9M | ||
| Q3 25 | $-30.5M | $101.8M | ||
| Q2 25 | $-43.0M | $126.5M | ||
| Q1 25 | $121.3M | $1.9M | ||
| Q4 24 | $-44.2M | $41.9M | ||
| Q3 24 | $-83.9M | $115.9M | ||
| Q2 24 | $-110.8M | $96.0M |
自由现金流PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | $-3.4M | $22.1M | ||
| Q3 25 | $-31.9M | $89.2M | ||
| Q2 25 | $-46.4M | $112.2M | ||
| Q1 25 | $121.2M | $-8.0M | ||
| Q4 24 | $-47.7M | $18.4M | ||
| Q3 24 | $-91.7M | $99.2M | ||
| Q2 24 | $-115.5M | $75.6M |
自由现金流率PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | -1.0% | 5.7% | ||
| Q3 25 | -10.7% | 16.6% | ||
| Q2 25 | -19.2% | 19.1% | ||
| Q1 25 | 29.7% | -1.8% | ||
| Q4 24 | -12.2% | 4.6% | ||
| Q3 24 | -28.7% | 16.4% | ||
| Q2 24 | -43.1% | 13.1% |
资本支出强度PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | 2.8% | 4.6% | ||
| Q3 25 | 0.5% | 2.3% | ||
| Q2 25 | 1.4% | 2.4% | ||
| Q1 25 | 0.0% | 2.2% | ||
| Q4 24 | 0.9% | 5.8% | ||
| Q3 24 | 2.4% | 2.8% | ||
| Q2 24 | 1.8% | 3.5% |
现金转化率PLCESAM
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 2.21× | ||
| Q2 25 | — | 2.09× | ||
| Q1 25 | — | 0.08× | ||
| Q4 24 | -2.20× | — | ||
| Q3 24 | — | 3.46× | ||
| Q2 24 | — | 1.83× |
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% |
SAM
暂无分部数据
