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Childrens Place, Inc.（PLCE）与全食超市（SMPL）财务数据对比。点击上方公司名可切换其他公司
全食超市的季度营收约是Childrens Place, Inc.的1.0倍（$340.2M vs $339.5M），全食超市净利率更高（7.4% vs -1.3%，领先8.7%），全食超市同比增速更快（-0.3% vs -13.0%），全食超市自由现金流更多（$48.0M vs $-3.4M），过去两年全食超市的营收复合增速更高（3.0% 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。
全食超市是总部位于美国得克萨斯州奥斯汀的跨国连锁超市，现为亚马逊全资旗下品牌。门店主打无氢化脂肪、人工色素、人工香精、防腐剂的天然食品，是美国农业部认证的有机食品零售商，以丰富的有机商品选择深受消费者欢迎。
PLCE vs SMPL — 直观对比
营收规模更大
SMPL
是对方的1.0倍
$339.5M
营收增速更快
SMPL
高出12.7%
-13.0%
净利率更高
SMPL
高出8.7%
-1.3%
自由现金流更多
SMPL
多$51.4M
$-3.4M
两年增速更快
SMPL
近两年复合增速
-13.6%
损益表 — Q3 FY2026 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $340.2M |
| 净利润 | $-4.3M | $25.3M |
| 毛利率 | 33.1% | 32.3% |
| 营业利润率 | 1.1% | 11.0% |
| 净利率 | -1.3% | 7.4% |
| 营收同比 | -13.0% | -0.3% |
| 净利润同比 | -121.5% | -33.7% |
| 每股收益（稀释后） | $-0.19 | $0.26 |
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PLCESMPL
| Q4 25 | $339.5M | $340.2M | ||
| Q3 25 | $298.0M | — | ||
| Q2 25 | $242.1M | $381.0M | ||
| Q1 25 | $408.6M | — | ||
| Q4 24 | $390.2M | $341.3M | ||
| Q3 24 | $319.7M | $375.7M | ||
| Q2 24 | $267.9M | $334.8M | ||
| Q1 24 | $455.0M | $312.2M |
净利润PLCESMPL
| Q4 25 | $-4.3M | $25.3M | ||
| Q3 25 | $-5.4M | — | ||
| Q2 25 | $-34.0M | $41.1M | ||
| Q1 25 | $-8.0M | — | ||
| Q4 24 | $20.1M | $38.1M | ||
| Q3 24 | $-32.1M | $29.3M | ||
| Q2 24 | $-37.8M | $41.3M | ||
| Q1 24 | $-128.8M | $33.1M |
毛利率PLCESMPL
| Q4 25 | 33.1% | 32.3% | ||
| Q3 25 | 34.0% | — | ||
| Q2 25 | 29.2% | 36.4% | ||
| Q1 25 | 28.5% | — | ||
| Q4 24 | 35.5% | 38.2% | ||
| Q3 24 | 35.0% | 38.8% | ||
| Q2 24 | 34.6% | 39.9% | ||
| Q1 24 | 21.8% | 37.4% |
营业利润率PLCESMPL
| Q4 25 | 1.1% | 11.0% | ||
| Q3 25 | 1.4% | — | ||
| Q2 25 | -10.0% | 15.6% | ||
| Q1 25 | 1.7% | — | ||
| Q4 24 | 7.5% | 16.0% | ||
| Q3 24 | -6.8% | 12.7% | ||
| Q2 24 | -10.4% | 17.6% | ||
| Q1 24 | -13.6% | 15.4% |
净利率PLCESMPL
| Q4 25 | -1.3% | 7.4% | ||
| Q3 25 | -1.8% | — | ||
| Q2 25 | -14.1% | 10.8% | ||
| Q1 25 | -2.0% | — | ||
| Q4 24 | 5.1% | 11.2% | ||
| Q3 24 | -10.0% | 7.8% | ||
| Q2 24 | -14.1% | 12.3% | ||
| Q1 24 | -28.3% | 10.6% |
每股收益（稀释后）PLCESMPL
| Q4 25 | $-0.19 | $0.26 | ||
| Q3 25 | $-0.24 | — | ||
| Q2 25 | $-1.57 | $0.40 | ||
| Q1 25 | $-0.60 | — | ||
| Q4 24 | $1.57 | $0.38 | ||
| Q3 24 | $-2.51 | $0.29 | ||
| Q2 24 | $-2.98 | $0.41 | ||
| Q1 24 | $-10.24 | $0.33 |
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 | $194.1M |
| 总债务越低越好 | $107.4M | — |
| 股东权益账面价值 | $-8.6M | $1.7B |
| 总资产 | $762.5M | $2.5B |
| 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PLCESMPL
| Q4 25 | $7.3M | $194.1M | ||
| Q3 25 | $7.8M | — | ||
| Q2 25 | $5.7M | $98.0M | ||
| Q1 25 | $5.3M | — | ||
| Q4 24 | $5.7M | $121.8M | ||
| Q3 24 | $9.6M | $132.5M | ||
| Q2 24 | $13.0M | $208.7M | ||
| Q1 24 | $13.6M | $135.9M |
总债务PLCESMPL
| Q4 25 | $107.4M | — | ||
| Q3 25 | $107.2M | — | ||
| Q2 25 | $107.0M | — | ||
| Q1 25 | $166.0M | — | ||
| Q4 24 | $165.7M | — | ||
| Q3 24 | $165.4M | $397.5M | ||
| Q2 24 | $166.6M | $237.7M | ||
| Q1 24 | $49.8M | $237.7M |
股东权益PLCESMPL
| Q4 25 | $-8.6M | $1.7B | ||
| Q3 25 | $-4.9M | — | ||
| Q2 25 | $1.4M | $1.8B | ||
| Q1 25 | $-59.4M | — | ||
| Q4 24 | $-49.6M | $1.8B | ||
| Q3 24 | $-68.9M | $1.7B | ||
| Q2 24 | $-34.9M | $1.7B | ||
| Q1 24 | $-9.0M | $1.6B |
总资产PLCESMPL
| Q4 25 | $762.5M | $2.5B | ||
| Q3 25 | $805.1M | — | ||
| Q2 25 | $779.6M | $2.4B | ||
| Q1 25 | $747.6M | — | ||
| Q4 24 | $888.8M | $2.4B | ||
| Q3 24 | $921.4M | $2.4B | ||
| Q2 24 | $848.3M | $2.2B | ||
| Q1 24 | $800.3M | $2.1B |
负债/权益比PLCESMPL
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | 75.63× | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 0.23× | ||
| Q2 24 | — | 0.14× | ||
| Q1 24 | — | 0.14× |
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 | $50.1M |
| 自由现金流经营现金流 - 资本支出 | $-3.4M | $48.0M |
| 自由现金流率自由现金流/营收 | -1.0% | 14.1% |
| 资本支出强度资本支出/营收 | 2.8% | 0.6% |
| 现金转化率经营现金流/净利润 | — | 1.98× |
| 过去12个月自由现金流最近4个季度 | $39.5M | $223.6M |
8季度趋势，按日历期对齐
经营现金流PLCESMPL
| Q4 25 | $6.2M | $50.1M | ||
| Q3 25 | $-30.5M | — | ||
| Q2 25 | $-43.0M | $101.1M | ||
| Q1 25 | $121.3M | — | ||
| Q4 24 | $-44.2M | $32.0M | ||
| Q3 24 | $-83.9M | $48.9M | ||
| Q2 24 | $-110.8M | $72.8M | ||
| Q1 24 | $135.4M | $46.5M |
自由现金流PLCESMPL
| Q4 25 | $-3.4M | $48.0M | ||
| Q3 25 | $-31.9M | — | ||
| Q2 25 | $-46.4M | $98.9M | ||
| Q1 25 | $121.2M | — | ||
| Q4 24 | $-47.7M | $31.7M | ||
| Q3 24 | $-91.7M | $45.0M | ||
| Q2 24 | $-115.5M | $72.0M | ||
| Q1 24 | $132.2M | $46.1M |
自由现金流率PLCESMPL
| Q4 25 | -1.0% | 14.1% | ||
| Q3 25 | -10.7% | — | ||
| Q2 25 | -19.2% | 25.9% | ||
| Q1 25 | 29.7% | — | ||
| Q4 24 | -12.2% | 9.3% | ||
| Q3 24 | -28.7% | 12.0% | ||
| Q2 24 | -43.1% | 21.5% | ||
| Q1 24 | 29.1% | 14.8% |
资本支出强度PLCESMPL
| Q4 25 | 2.8% | 0.6% | ||
| Q3 25 | 0.5% | — | ||
| Q2 25 | 1.4% | 0.6% | ||
| Q1 25 | 0.0% | — | ||
| Q4 24 | 0.9% | 0.1% | ||
| Q3 24 | 2.4% | 1.0% | ||
| Q2 24 | 1.8% | 0.2% | ||
| Q1 24 | 0.7% | 0.1% |
现金转化率PLCESMPL
| Q4 25 | — | 1.98× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 2.46× | ||
| Q1 25 | — | — | ||
| Q4 24 | -2.20× | 0.84× | ||
| Q3 24 | — | 1.67× | ||
| Q2 24 | — | 1.76× | ||
| Q1 24 | — | 1.40× |
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% |
SMPL
| Quest | $211.4M | 62% |
| Atkins Domain | $79.7M | 23% |
| OWYN | $28.1M | 8% |
| Other | $20.9M | 6% |
