vs
Childrens Place, Inc.（PLCE）与STANDARD MOTOR PRODUCTS, INC.（SMP）财务数据对比。点击上方公司名可切换其他公司
STANDARD MOTOR PRODUCTS, INC.的季度营收约是Childrens Place, Inc.的1.1倍（$385.1M vs $339.5M），STANDARD MOTOR PRODUCTS, INC.净利率更高（2.0% vs -1.3%，领先3.3%），STANDARD MOTOR PRODUCTS, INC.同比增速更快（12.2% vs -13.0%），Childrens Place, Inc.自由现金流更多（$-3.4M vs $-37.6M），过去两年STANDARD MOTOR PRODUCTS, INC.的营收复合增速更高（7.8% 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。
标准汽车产品公司（SMP）是一家汽车零部件制造商与经销商，由埃利亚斯·法伊夫和拉尔夫·范艾伦于1919年合伙创立，1926年完成法人注册，总部位于纽约长岛市，在纽约证券交易所上市。公司目前设有车辆控制、温控、工程解决方案和尼森斯四大运营板块，为汽车售后市场供应相关零部件产品。
PLCE vs SMP — 直观对比
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $385.1M |
| 净利润 | $-4.3M | $7.9M |
| 毛利率 | 33.1% | 31.7% |
| 营业利润率 | 1.1% | 5.6% |
| 净利率 | -1.3% | 2.0% |
| 营收同比 | -13.0% | 12.2% |
| 净利润同比 | -121.5% | 457.9% |
| 每股收益（稀释后） | $-0.19 | $0.34 |
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 | $385.1M | ||
| Q3 25 | $298.0M | $498.8M | ||
| Q2 25 | $242.1M | $493.9M | ||
| Q1 25 | $408.6M | $413.4M | ||
| Q4 24 | $390.2M | $343.4M | ||
| Q3 24 | $319.7M | $399.3M | ||
| Q2 24 | $267.9M | $389.8M | ||
| Q1 24 | $455.0M | $331.4M |
| Q4 25 | $-4.3M | $7.9M | ||
| Q3 25 | $-5.4M | $-4.3M | ||
| Q2 25 | $-34.0M | $25.2M | ||
| Q1 25 | $-8.0M | $12.6M | ||
| Q4 24 | $20.1M | $-2.2M | ||
| Q3 24 | $-32.1M | $3.8M | ||
| Q2 24 | $-37.8M | $17.1M | ||
| Q1 24 | $-128.8M | $8.8M |
| Q4 25 | 33.1% | 31.7% | ||
| Q3 25 | 34.0% | 32.4% | ||
| Q2 25 | 29.2% | 30.6% | ||
| Q1 25 | 28.5% | 30.2% | ||
| Q4 24 | 35.5% | 29.4% | ||
| Q3 24 | 35.0% | 30.4% | ||
| Q2 24 | 34.6% | 28.6% | ||
| Q1 24 | 21.8% | 27.0% |
| Q4 25 | 1.1% | 5.6% | ||
| Q3 25 | 1.4% | 9.5% | ||
| Q2 25 | -10.0% | 8.7% | ||
| Q1 25 | 1.7% | 5.9% | ||
| Q4 24 | 7.5% | 1.1% | ||
| Q3 24 | -6.8% | 9.3% | ||
| Q2 24 | -10.4% | 6.4% | ||
| Q1 24 | -13.6% | 4.4% |
| Q4 25 | -1.3% | 2.0% | ||
| Q3 25 | -1.8% | -0.9% | ||
| Q2 25 | -14.1% | 5.1% | ||
| Q1 25 | -2.0% | 3.0% | ||
| Q4 24 | 5.1% | -0.6% | ||
| Q3 24 | -10.0% | 1.0% | ||
| Q2 24 | -14.1% | 4.4% | ||
| Q1 24 | -28.3% | 2.7% |
| Q4 25 | $-0.19 | $0.34 | ||
| Q3 25 | $-0.24 | $-0.19 | ||
| Q2 25 | $-1.57 | $1.13 | ||
| Q1 25 | $-0.60 | $0.56 | ||
| Q4 24 | $1.57 | $-0.09 | ||
| Q3 24 | $-2.51 | $0.17 | ||
| Q2 24 | $-2.98 | $0.77 | ||
| Q1 24 | $-10.24 | $0.39 |
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 | — |
| 总债务越低越好 | $107.4M | $618.7M |
| 股东权益账面价值 | $-8.6M | $683.7M |
| 总资产 | $762.5M | $2.0B |
| 负债/权益比越低杠杆越低 | — | 0.90× |
8季度趋势，按日历期对齐
| Q4 25 | $7.3M | — | ||
| Q3 25 | $7.8M | $87.2M | ||
| Q2 25 | $5.7M | $58.8M | ||
| Q1 25 | $5.3M | $50.3M | ||
| Q4 24 | $5.7M | $44.4M | ||
| Q3 24 | $9.6M | $26.3M | ||
| Q2 24 | $13.0M | $26.2M | ||
| Q1 24 | $13.6M | $27.1M |
| Q4 25 | $107.4M | $618.7M | ||
| Q3 25 | $107.2M | $589.5M | ||
| Q2 25 | $107.0M | $636.6M | ||
| Q1 25 | $166.0M | $650.6M | ||
| Q4 24 | $165.7M | $562.3M | ||
| Q3 24 | $165.4M | $142.8M | ||
| Q2 24 | $166.6M | $208.2M | ||
| Q1 24 | $49.8M | $214.9M |
| Q4 25 | $-8.6M | $683.7M | ||
| Q3 25 | $-4.9M | $677.4M | ||
| Q2 25 | $1.4M | $688.6M | ||
| Q1 25 | $-59.4M | $638.0M | ||
| Q4 24 | $-49.6M | $615.7M | ||
| Q3 24 | $-68.9M | $638.8M | ||
| Q2 24 | $-34.9M | $640.0M | ||
| Q1 24 | $-9.0M | $639.1M |
| Q4 25 | $762.5M | $2.0B | ||
| Q3 25 | $805.1M | $2.0B | ||
| Q2 25 | $779.6M | $2.0B | ||
| Q1 25 | $747.6M | $1.9B | ||
| Q4 24 | $888.8M | $1.8B | ||
| Q3 24 | $921.4M | $1.4B | ||
| Q2 24 | $848.3M | $1.4B | ||
| Q1 24 | $800.3M | $1.4B |
| Q4 25 | — | 0.90× | ||
| Q3 25 | — | 0.87× | ||
| Q2 25 | 75.63× | 0.92× | ||
| Q1 25 | — | 1.02× | ||
| Q4 24 | — | 0.91× | ||
| Q3 24 | — | 0.22× | ||
| Q2 24 | — | 0.33× | ||
| Q1 24 | — | 0.34× |
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 | $-28.2M |
| 自由现金流经营现金流 - 资本支出 | $-3.4M | $-37.6M |
| 自由现金流率自由现金流/营收 | -1.0% | -9.8% |
| 资本支出强度资本支出/营收 | 2.8% | 2.4% |
| 现金转化率经营现金流/净利润 | — | -3.59× |
| 过去12个月自由现金流最近4个季度 | $39.5M | $18.7M |
8季度趋势，按日历期对齐
| Q4 25 | $6.2M | $-28.2M | ||
| Q3 25 | $-30.5M | $91.6M | ||
| Q2 25 | $-43.0M | $54.3M | ||
| Q1 25 | $121.3M | $-60.2M | ||
| Q4 24 | $-44.2M | $-1.5M | ||
| Q3 24 | $-83.9M | $88.3M | ||
| Q2 24 | $-110.8M | $35.6M | ||
| Q1 24 | $135.4M | $-45.7M |
| Q4 25 | $-3.4M | $-37.6M | ||
| Q3 25 | $-31.9M | $81.5M | ||
| Q2 25 | $-46.4M | $44.2M | ||
| Q1 25 | $121.2M | $-69.4M | ||
| Q4 24 | $-47.7M | $-11.4M | ||
| Q3 24 | $-91.7M | $77.1M | ||
| Q2 24 | $-115.5M | $22.7M | ||
| Q1 24 | $132.2M | $-55.8M |
| Q4 25 | -1.0% | -9.8% | ||
| Q3 25 | -10.7% | 16.3% | ||
| Q2 25 | -19.2% | 8.9% | ||
| Q1 25 | 29.7% | -16.8% | ||
| Q4 24 | -12.2% | -3.3% | ||
| Q3 24 | -28.7% | 19.3% | ||
| Q2 24 | -43.1% | 5.8% | ||
| Q1 24 | 29.1% | -16.8% |
| Q4 25 | 2.8% | 2.4% | ||
| Q3 25 | 0.5% | 2.0% | ||
| Q2 25 | 1.4% | 2.1% | ||
| Q1 25 | 0.0% | 2.2% | ||
| Q4 24 | 0.9% | 2.9% | ||
| Q3 24 | 2.4% | 2.8% | ||
| Q2 24 | 1.8% | 3.3% | ||
| Q1 24 | 0.7% | 3.0% |
| Q4 25 | — | -3.59× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 2.15× | ||
| Q1 25 | — | -4.79× | ||
| Q4 24 | -2.20× | — | ||
| Q3 24 | — | 23.19× | ||
| Q2 24 | — | 2.09× | ||
| Q1 24 | — | -5.18× |
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% |
SMP
| Engineered Solutions | $66.1M | 17% |
| Electrical And Safety | $63.6M | 17% |
| Temperature Control | $61.5M | 16% |
| Europe Excluding Poland | $55.5M | 14% |
| Other Thermal Components | $30.7M | 8% |
| Air Conditioning | $22.7M | 6% |
| Commercial Vehicle | $19.7M | 5% |
| All Other | $18.9M | 5% |
| PL | $16.0M | 4% |
| Wire Sets And Other | $11.9M | 3% |
| Engine Efficiency | $10.0M | 3% |
| Construction Agriculture | $7.8M | 2% |
