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Childrens Place, Inc.（PLCE）与SLM Corp（SLM）财务数据对比。点击上方公司名可切换其他公司
SLM Corp的季度营收约是Childrens Place, Inc.的1.6倍（$560.0M vs $339.5M），SLM Corp净利率更高（55.0% vs -1.3%，领先56.3%），过去两年SLM Corp的营收复合增速更高（22.7% 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。
尼康旗下SLM Solutions AG总部位于德国吕贝克，是金属3D打印机领域的上市生产商，共同拥有SLM文字商标，集团股份自2014年5月9日起在法兰克福证券交易所高级市场板块挂牌交易。
PLCE vs SLM — 直观对比
营收规模更大
SLM
是对方的1.6倍
$339.5M
净利率更高
SLM
高出56.3%
-1.3%
两年增速更快
SLM
近两年复合增速
-13.6%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $560.0M |
| 净利润 | $-4.3M | $308.0M |
| 毛利率 | 33.1% | — |
| 营业利润率 | 1.1% | 69.6% |
| 净利率 | -1.3% | 55.0% |
| 营收同比 | -13.0% | — |
| 净利润同比 | -121.5% | 1.0% |
| 每股收益（稀释后） | $-0.19 | $1.54 |
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PLCESLM
| Q1 26 | — | $560.0M | ||
| Q4 25 | $339.5M | $377.1M | ||
| Q3 25 | $298.0M | $373.0M | ||
| Q2 25 | $242.1M | $376.8M | ||
| Q1 25 | $408.6M | $375.0M | ||
| Q4 24 | $390.2M | $362.2M | ||
| Q3 24 | $319.7M | $359.4M | ||
| Q2 24 | $267.9M | $372.2M |
净利润PLCESLM
| Q1 26 | — | $308.0M | ||
| Q4 25 | $-4.3M | $233.2M | ||
| Q3 25 | $-5.4M | $135.8M | ||
| Q2 25 | $-34.0M | $71.3M | ||
| Q1 25 | $-8.0M | $304.5M | ||
| Q4 24 | $20.1M | $111.6M | ||
| Q3 24 | $-32.1M | $-45.2M | ||
| Q2 24 | $-37.8M | $252.0M |
毛利率PLCESLM
| Q1 26 | — | — | ||
| Q4 25 | 33.1% | — | ||
| Q3 25 | 34.0% | — | ||
| Q2 25 | 29.2% | — | ||
| Q1 25 | 28.5% | — | ||
| Q4 24 | 35.5% | — | ||
| Q3 24 | 35.0% | — | ||
| Q2 24 | 34.6% | — |
营业利润率PLCESLM
| Q1 26 | — | 69.6% | ||
| Q4 25 | 1.1% | 83.8% | ||
| Q3 25 | 1.4% | 49.8% | ||
| Q2 25 | -10.0% | 23.3% | ||
| Q1 25 | 1.7% | — | ||
| Q4 24 | 7.5% | 36.5% | ||
| Q3 24 | -6.8% | -16.6% | ||
| Q2 24 | -10.4% | 91.0% |
净利率PLCESLM
| Q1 26 | — | 55.0% | ||
| Q4 25 | -1.3% | 61.8% | ||
| Q3 25 | -1.8% | 36.4% | ||
| Q2 25 | -14.1% | 18.9% | ||
| Q1 25 | -2.0% | 81.2% | ||
| Q4 24 | 5.1% | 30.8% | ||
| Q3 24 | -10.0% | -12.6% | ||
| Q2 24 | -14.1% | 67.7% |
每股收益（稀释后）PLCESLM
| Q1 26 | — | $1.54 | ||
| Q4 25 | $-0.19 | $1.11 | ||
| Q3 25 | $-0.24 | $0.63 | ||
| Q2 25 | $-1.57 | $0.32 | ||
| Q1 25 | $-0.60 | $1.40 | ||
| Q4 24 | $1.57 | $0.53 | ||
| Q3 24 | $-2.51 | $-0.23 | ||
| Q2 24 | $-2.98 | $1.11 |
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 | $5.2B |
| 总债务越低越好 | $107.4M | $6.2B |
| 股东权益账面价值 | $-8.6M | $2.4B |
| 总资产 | $762.5M | $29.4B |
| 负债/权益比越低杠杆越低 | — | 2.53× |
8季度趋势，按日历期对齐
现金及短期投资PLCESLM
| Q1 26 | — | $5.2B | ||
| Q4 25 | $7.3M | $4.2B | ||
| Q3 25 | $7.8M | $3.5B | ||
| Q2 25 | $5.7M | $4.1B | ||
| Q1 25 | $5.3M | $3.7B | ||
| Q4 24 | $5.7M | $4.7B | ||
| Q3 24 | $9.6M | $4.5B | ||
| Q2 24 | $13.0M | $5.3B |
总债务PLCESLM
| Q1 26 | — | $6.2B | ||
| Q4 25 | $107.4M | $5.4B | ||
| Q3 25 | $107.2M | $6.8B | ||
| Q2 25 | $107.0M | $6.4B | ||
| Q1 25 | $166.0M | $6.1B | ||
| Q4 24 | $165.7M | $6.4B | ||
| Q3 24 | $165.4M | $6.0B | ||
| Q2 24 | $166.6M | $5.4B |
股东权益PLCESLM
| Q1 26 | — | $2.4B | ||
| Q4 25 | $-8.6M | $2.5B | ||
| Q3 25 | $-4.9M | $2.3B | ||
| Q2 25 | $1.4M | $2.4B | ||
| Q1 25 | $-59.4M | $2.4B | ||
| Q4 24 | $-49.6M | $2.2B | ||
| Q3 24 | $-68.9M | $2.1B | ||
| Q2 24 | $-34.9M | $2.3B |
总资产PLCESLM
| Q1 26 | — | $29.4B | ||
| Q4 25 | $762.5M | $29.7B | ||
| Q3 25 | $805.1M | $29.6B | ||
| Q2 25 | $779.6M | $29.6B | ||
| Q1 25 | $747.6M | $28.9B | ||
| Q4 24 | $888.8M | $30.1B | ||
| Q3 24 | $921.4M | $30.0B | ||
| Q2 24 | $848.3M | $28.8B |
负债/权益比PLCESLM
| Q1 26 | — | 2.53× | ||
| Q4 25 | — | 2.19× | ||
| Q3 25 | — | 2.92× | ||
| Q2 25 | 75.63× | 2.70× | ||
| Q1 25 | — | 2.56× | ||
| Q4 24 | — | 2.98× | ||
| Q3 24 | — | 2.83× | ||
| Q2 24 | — | 2.37× |
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PLCESLM
| Q1 26 | — | — | ||
| Q4 25 | $6.2M | $-64.5M | ||
| Q3 25 | $-30.5M | $-49.3M | ||
| Q2 25 | $-43.0M | $-138.7M | ||
| Q1 25 | $121.3M | $-146.1M | ||
| Q4 24 | $-44.2M | $4.5M | ||
| Q3 24 | $-83.9M | $-113.4M | ||
| Q2 24 | $-110.8M | $-143.8M |
自由现金流PLCESLM
| Q1 26 | — | — | ||
| 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 | — |
自由现金流率PLCESLM
| Q1 26 | — | — | ||
| 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% | — |
资本支出强度PLCESLM
| Q1 26 | — | — | ||
| 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% | — |
现金转化率PLCESLM
| Q1 26 | — | — | ||
| Q4 25 | — | -0.28× | ||
| Q3 25 | — | -0.36× | ||
| Q2 25 | — | -1.95× | ||
| Q1 25 | — | -0.48× | ||
| Q4 24 | -2.20× | 0.04× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | -0.57× |
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% |
SLM
| Net Interest Income | $375.0M | 67% |
| Noninterest Income | $185.0M | 33% |
