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Childrens Place, Inc.（PLCE）与VIRTUS INVESTMENT PARTNERS, INC.（VRTS）财务数据对比。点击上方公司名可切换其他公司
Childrens Place, Inc.的季度营收约是VIRTUS INVESTMENT PARTNERS, INC.的1.6倍（$339.5M vs $208.0M），VIRTUS INVESTMENT PARTNERS, INC.净利率更高（16.3% vs -1.3%，领先17.5%），VIRTUS INVESTMENT PARTNERS, INC.同比增速更快（-10.9% vs -13.0%），Childrens Place, Inc.自由现金流更多（$-3.4M vs $-74.1M），过去两年VIRTUS INVESTMENT PARTNERS, INC.的营收复合增速更高（-3.2% 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。
Virtus Investment Partners是一家美国多管理人资产管理企业，旗下汇集多家具备独立投资流程与自有品牌的关联投资管理人，同时也提供非关联子投资顾问服务，为客户提供多元化的资产管理解决方案。
PLCE vs VRTS — 直观对比
损益表 — Q3 FY2026 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $339.5M | $208.0M |
| 净利润 | $-4.3M | $33.9M |
| 毛利率 | 33.1% | — |
| 营业利润率 | 1.1% | 19.1% |
| 净利率 | -1.3% | 16.3% |
| 营收同比 | -13.0% | -10.9% |
| 净利润同比 | -121.5% | -14.2% |
| 每股收益（稀释后） | $-0.19 | $5.15 |
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 | $208.0M | ||
| Q3 25 | $298.0M | $216.4M | ||
| Q2 25 | $242.1M | $210.5M | ||
| Q1 25 | $408.6M | $217.9M | ||
| Q4 24 | $390.2M | $233.5M | ||
| Q3 24 | $319.7M | $227.0M | ||
| Q2 24 | $267.9M | $224.4M | ||
| Q1 24 | $455.0M | $222.0M |
| Q4 25 | $-4.3M | $33.9M | ||
| Q3 25 | $-5.4M | $31.3M | ||
| Q2 25 | $-34.0M | $42.7M | ||
| Q1 25 | $-8.0M | $28.1M | ||
| Q4 24 | $20.1M | $39.5M | ||
| Q3 24 | $-32.1M | $49.1M | ||
| Q2 24 | $-37.8M | $26.0M | ||
| Q1 24 | $-128.8M | $37.9M |
| 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% | — | ||
| Q1 24 | 21.8% | — |
| Q4 25 | 1.1% | 19.1% | ||
| Q3 25 | 1.4% | 21.7% | ||
| Q2 25 | -10.0% | 21.5% | ||
| Q1 25 | 1.7% | 16.8% | ||
| Q4 24 | 7.5% | 21.7% | ||
| Q3 24 | -6.8% | 24.3% | ||
| Q2 24 | -10.4% | 19.7% | ||
| Q1 24 | -13.6% | 14.5% |
| Q4 25 | -1.3% | 16.3% | ||
| Q3 25 | -1.8% | 14.5% | ||
| Q2 25 | -14.1% | 20.3% | ||
| Q1 25 | -2.0% | 12.9% | ||
| Q4 24 | 5.1% | 16.9% | ||
| Q3 24 | -10.0% | 21.6% | ||
| Q2 24 | -14.1% | 11.6% | ||
| Q1 24 | -28.3% | 17.1% |
| Q4 25 | $-0.19 | $5.15 | ||
| Q3 25 | $-0.24 | $4.65 | ||
| Q2 25 | $-1.57 | $6.12 | ||
| Q1 25 | $-0.60 | $4.05 | ||
| Q4 24 | $1.57 | $4.65 | ||
| Q3 24 | $-2.51 | $5.71 | ||
| Q2 24 | $-2.98 | $2.43 | ||
| Q1 24 | $-10.24 | $4.10 |
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 | $390.0M |
| 股东权益账面价值 | $-8.6M | $934.0M |
| 总资产 | $762.5M | $4.3B |
| 负债/权益比越低杠杆越低 | — | 0.42× |
8季度趋势，按日历期对齐
| Q4 25 | $7.3M | — | ||
| Q3 25 | $7.8M | — | ||
| Q2 25 | $5.7M | — | ||
| Q1 25 | $5.3M | — | ||
| Q4 24 | $5.7M | — | ||
| Q3 24 | $9.6M | — | ||
| Q2 24 | $13.0M | — | ||
| Q1 24 | $13.6M | — |
| Q4 25 | $107.4M | $390.0M | ||
| Q3 25 | $107.2M | $390.6M | ||
| Q2 25 | $107.0M | $231.3M | ||
| Q1 25 | $166.0M | $231.7M | ||
| Q4 24 | $165.7M | $232.1M | ||
| Q3 24 | $165.4M | $237.5M | ||
| Q2 24 | $166.6M | $247.6M | ||
| Q1 24 | $49.8M | $253.0M |
| Q4 25 | $-8.6M | $934.0M | ||
| Q3 25 | $-4.9M | $918.7M | ||
| Q2 25 | $1.4M | $896.4M | ||
| Q1 25 | $-59.4M | $893.7M | ||
| Q4 24 | $-49.6M | $897.5M | ||
| Q3 24 | $-68.9M | $889.0M | ||
| Q2 24 | $-34.9M | $868.7M | ||
| Q1 24 | $-9.0M | $871.7M |
| Q4 25 | $762.5M | $4.3B | ||
| Q3 25 | $805.1M | $3.9B | ||
| Q2 25 | $779.6M | $3.7B | ||
| Q1 25 | $747.6M | $3.7B | ||
| Q4 24 | $888.8M | $4.0B | ||
| Q3 24 | $921.4M | $3.6B | ||
| Q2 24 | $848.3M | $3.6B | ||
| Q1 24 | $800.3M | $3.5B |
| Q4 25 | — | 0.42× | ||
| Q3 25 | — | 0.43× | ||
| Q2 25 | 75.63× | 0.26× | ||
| Q1 25 | — | 0.26× | ||
| Q4 24 | — | 0.26× | ||
| Q3 24 | — | 0.27× | ||
| Q2 24 | — | 0.29× | ||
| Q1 24 | — | 0.29× |
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 | $-67.2M |
| 自由现金流经营现金流 - 资本支出 | $-3.4M | $-74.1M |
| 自由现金流率自由现金流/营收 | -1.0% | -35.6% |
| 资本支出强度资本支出/营收 | 2.8% | 3.3% |
| 现金转化率经营现金流/净利润 | — | -1.99× |
| 过去12个月自由现金流最近4个季度 | $39.5M | $100.2M |
8季度趋势，按日历期对齐
| Q4 25 | $6.2M | $-67.2M | ||
| Q3 25 | $-30.5M | $108.3M | ||
| Q2 25 | $-43.0M | $75.8M | ||
| Q1 25 | $121.3M | $-3.8M | ||
| Q4 24 | $-44.2M | $1.8M | ||
| Q3 24 | $-83.9M | $69.1M | ||
| Q2 24 | $-110.8M | $70.0M | ||
| Q1 24 | $135.4M | $-34.5M |
| Q4 25 | $-3.4M | $-74.1M | ||
| Q3 25 | $-31.9M | $106.9M | ||
| Q2 25 | $-46.4M | $74.2M | ||
| Q1 25 | $121.2M | $-6.8M | ||
| Q4 24 | $-47.7M | $-3.8M | ||
| Q3 24 | $-91.7M | $68.7M | ||
| Q2 24 | $-115.5M | $68.6M | ||
| Q1 24 | $132.2M | $-36.5M |
| Q4 25 | -1.0% | -35.6% | ||
| Q3 25 | -10.7% | 49.4% | ||
| Q2 25 | -19.2% | 35.2% | ||
| Q1 25 | 29.7% | -3.1% | ||
| Q4 24 | -12.2% | -1.6% | ||
| Q3 24 | -28.7% | 30.3% | ||
| Q2 24 | -43.1% | 30.6% | ||
| Q1 24 | 29.1% | -16.4% |
| Q4 25 | 2.8% | 3.3% | ||
| Q3 25 | 0.5% | 0.7% | ||
| Q2 25 | 1.4% | 0.7% | ||
| Q1 25 | 0.0% | 1.4% | ||
| Q4 24 | 0.9% | 2.4% | ||
| Q3 24 | 2.4% | 0.2% | ||
| Q2 24 | 1.8% | 0.6% | ||
| Q1 24 | 0.7% | 0.9% |
| Q4 25 | — | -1.99× | ||
| Q3 25 | — | 3.45× | ||
| Q2 25 | — | 1.77× | ||
| Q1 25 | — | -0.13× | ||
| Q4 24 | -2.20× | 0.04× | ||
| Q3 24 | — | 1.41× | ||
| Q2 24 | — | 2.69× | ||
| Q1 24 | — | -0.91× |
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% |
VRTS
| Open End Funds | $68.9M | 33% |
| Retail Separate Accounts | $51.3M | 25% |
| Institutional Accounts | $39.6M | 19% |
| Administration And Shareholder Service Fees | $18.4M | 9% |
| Closed End Funds | $15.9M | 8% |
| Distribution And Service Fees | $12.3M | 6% |
