Saturday 17 October 2026
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The Children's Place, Inc.
PLCE Consumer Cyclical Apparel Manufacturing
The Children's Place, Inc.’s revenue for fiscal 2026 (year ended January 2026) was $1.2 billion, down 12.8% from fiscal 2025. In the quarter to July 2026, revenue fell 18.9%, EPS fell 479.2%, free cash flow grew 149.5% and total debt was flat, each against the same quarter a year earlier. Dividend growth for five consecutive years.
1.07
0.07
−6.14%
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| Jan '17 | Jan '18 | Jan '19 | Jan '20 | Jan '21 | Jan '22 | Jan '23 | Jan '24 | Jan '25 | Jan '26 | |
|---|---|---|---|---|---|---|---|---|---|---|
Piotroski F-Score |
8 | 7 | 7 | 4 | 4 | 8 | 1 | 4 | 3 | 3 |
P/E ratio |
17.48 | 31.21 | 15.89 | 12.51 | 0.00 | 5.52 | 0.00 | 0.00 | 0.00 | 0.00 |
Altman Z-Score |
5.90 | 6.66 | 6.02 | 2.42 | 1.14 | 3.58 | 2.08 | 1.38 | 1.45 | 1.03 |
P/S ratio |
1.01 | 1.41 | 0.83 | 0.50 | 0.67 | 0.54 | 0.35 | 0.17 | 0.09 | 0.08 |
Altman Z″-Score (non-manufacturers) |
5.36 | 5.07 | 3.58 | 0.30 | (2.19) | 2.26 | (0.31) | (2.61) | (1.48) | (1.92) |
P/FCF ratio |
10.95 | 16.90 | 23.26 | 21.35 | 0.00 | 9.93 | 0.00 | 4.28 | 0.00 | 0.00 |
Beneish M-Score |
(2.75) | (3.43) | (2.20) | 0.34 | (2.37) | (2.79) | (1.00) | (4.27) | (1.96) | (3.42) |
P/Operating CF |
24.45 | 31.17 | 28.36 | 12.00 | 68.31 | 15.69 | 67.76 | 2.06 | 1.03 | 1.21 |
P/B ratio |
3.63 | 5.56 | 5.09 | 3.94 | 10.98 | 4.58 | 3.74 | 0.00 | 0.00 | 0.00 |
Price to Tangible BV |
3.63 | 5.56 | 5.09 | 5.73 | 49.11 | 6.72 | 6.77 | 0.00 | 0.00 | 0.00 |
EV/Sales |
0.88 | 1.28 | 0.82 | 0.72 | 0.79 | 0.63 | 0.53 | 0.34 | 0.38 | 0.35 |
EV/EBITDA |
7.39 | 10.42 | 8.77 | 7.84 | 0.00 | 3.60 | 18.28 | 0.00 | 20.50 | 0.00 |
EV/Operating CF |
7.90 | 11.17 | 11.30 | 7.54 | (33.80) | 9.03 | (111.06) | 5.84 | (4.52) | 51.92 |
EV/FCF |
9.57 | 15.37 | 22.97 | 30.89 | (18.21) | 11.57 | (16.97) | 8.31 | (3.98) | (45.50) |
Quick Ratio |
0.83 | 0.79 | 0.31 | 0.17 | 0.14 | 0.13 | 0.10 | 0.08 | 0.09 | 0.08 |
Current Ratio |
1.86 | 1.82 | 1.31 | 0.76 | 0.76 | 0.98 | 0.87 | 0.73 | 0.90 | 1.03 |
Net Debt/EBITDA |
(1.07) | (1.04) | (0.11) | 2.42 | (1.36) | 0.51 | 6.41 | (7.18) | 15.68 | (13.70) |
Debt/Assets |
1.69% | 2.28% | 6.72% | 40.87% | 21.50% | 21.69% | 34.14% | 34.55% | 55.06% | 50.16% |
Debt/Equity |
0.03 | 0.05 | 0.16 | 2.05 | 2.63 | 1.00 | 2.12 | (30.66) | (6.93) | (6.21) |
Asset Turnover |
1.97 | 2.02 | 2.32 | 1.96 | 1.31 | 1.76 | 1.69 | 1.79 | 1.79 | 1.71 |
Operating CF/Net income |
1.95 | 2.53 | 1.39 | 2.43 | 0.25 | 0.71 | 7.22 | (0.60) | 2.03 | (0.09) |
Capex/Depreciation |
(0.53) | (0.86) | (1.03) | (1.80) | (0.46) | (0.50) | (0.89) | (0.58) | (0.40) | (0.53) |
Interest Coverage |
75.48 | 72.69 | 31.50 | 11.76 | (16.79) | 14.79 | (0.11) | (2.79) | (0.38) | (1.73) |
| 19.99% | 17.46% | 25.62% | 26.67% | (85.44%) | 117.40% | (0.59%) | (206.80%) | 168.99% | 155.40% | |
| 11.32% | 9.15% | 12.11% | 7.68% | (12.09%) | 17.19% | (0.11%) | (17.30%) | (7.47%) | (12.45%) | |
ROIC |
34.29% | 42.84% | 23.65% | 9.27% | (45.44%) | 43.54% | (0.20%) | (20.63%) | (2.47%) | (12.93%) |
Return on Tangible Assets |
18.73% | 15.27% | 27.71% | 79.87% | (1,351.61%) | 129.33% | (1.79%) | 390.97% | (122.05%) | (96.18%) |
Average Days of Receivables |
6.42 | 5.09 | 6.61 | 6.40 | 9.48 | 4.17 | 10.59 | 7.57 | 11.24 | 7.84 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
25.44% | 25.48% | 25.71% | 25.56% | 28.13% | 23.97% | 26.98% | 27.92% | 29.25% | 31.74% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.06 | 0.06 | 0.07 | 0.07 | 0.05 | 0.02 | 0.02 |
Share Based Compensation of Revenue |
1.57% | 1.65% | 1.41% | 0.87% | 0.94% | 1.62% | 1.71% | (0.35%) | 0.92% | 0.25% |
Graham Net Nets |
0.11 | 0.07 | 0.01 | (0.53) | (0.49) | (0.22) | (0.45) | (1.28) | (2.71) | (3.60) |
Graham Number |
57.75 | 53.96 | 51.04 | 40.29 | 0.00 | 66.75 | 0.00 | 14.14 | 21.83 | 14.90 |
Earnings Yield |
5.72% | 3.20% | 6.29% | 7.99% | (13.71%) | 18.12% | (0.82%) | (55.39%) | (46.48%) | (97.33%) |
Free Cash Flow Yield |
9.13% | 5.92% | 4.30% | 4.68% | (6.46%) | 10.07% | (9.08%) | 23.38% | (106.76%) | (10.21%) |
Revenue per Share |
96.07 | 106.45 | 117.16 | 120.32 | 104.07 | 131.22 | 130.79 | 127.98 | 108.59 | 54.88 |
Operating CF per Share |
10.72 | 12.20 | 8.46 | 11.44 | (2.44) | 9.13 | (0.63) | 7.41 | (9.21) | 0.37 |
Capex per Share |
(1.87) | (3.34) | (4.30) | (8.65) | (2.09) | (2.01) | (3.49) | (2.20) | (1.24) | (0.79) |
Free Cash Flow per Share |
8.86 | 8.86 | 4.16 | 2.79 | (4.53) | 7.12 | (4.12) | 5.21 | (10.45) | (0.42) |
Cash per Share |
13.08 | 14.77 | 4.18 | 4.41 | 4.34 | 3.75 | 1.28 | 1.09 | 0.42 | 0.25 |
Shareholders Equity per Share |
26.71 | 26.96 | 19.01 | 15.13 | 6.38 | 15.45 | 12.13 | (0.72) | (4.65) | (2.46) |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
26.71 | 26.96 | 19.01 | 15.13 | 6.38 | 15.45 | 12.13 | (0.72) | (4.65) | (2.46) |
Free Cash Flow |
164.61 | 155.73 | 68.80 | 43.45 | (66.30) | 103.97 | (53.79) | 65.24 | (133.42) | (9.26) |
Working Capital |
281.97 | 295.98 | 104.00 | (145.13) | (171.42) | (10.29) | (86.44) | (164.28) | (50.11) | 10.11 |
Capital Expenditures |
(34.68) | (58.66) | (71.11) | (134.45) | (30.58) | (29.31) | (45.58) | (27.56) | (15.83) | (17.38) |
Net Current Asset Value |
196.95 | 189.98 | 22.79 | (496.33) | (499.67) | (230.45) | (265.86) | (357.20) | (338.96) | (326.48) |
EV/EBIT |
10.68 | 14.82 | 14.20 | 13.93 | 0.00 | 4.36 | 0.00 | 0.00 | 0.00 | 0.00 |
Capex to Sales |
0.02 | 0.03 | 0.04 | 0.07 | 0.02 | 0.02 | 0.03 | 0.02 | 0.01 | 0.01 |
Price to Operating Income |
12.23 | 16.30 | 14.38 | 9.63 | 0.00 | 3.75 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other line items | ||||||||||
Depreciation/Fixed assets |
0.25 | 0.26 | 0.26 | 0.32 | 0.37 | 0.38 | 0.34 | 0.38 | 0.41 | 0.41 |
Cash ROIC |
21.81% | 20.63% | 15.91% | 5.52% | (16.49%) | 20.58% | (10.51%) | 23.20% | (37.31%) | (3.22%) |
Accounts Receivable Turnover |
61.85 | 65.05 | 63.32 | 55.07 | 42.09 | 62.39 | 47.83 | 38.71 | 36.52 | 35.21 |
Accounts Payable Turnover |
6.69 | 5.97 | 6.19 | 5.96 | 5.11 | 5.14 | 6.62 | 5.75 | 5.26 | 7.20 |
Inventory Turnover |
4.01 | 3.79 | 4.00 | 3.85 | 3.33 | 2.74 | 2.72 | 2.86 | 2.43 | 2.34 |
Average Days of Payables |
58.40 | 66.23 | 56.67 | 64.00 | 77.37 | 59.85 | 54.14 | 71.14 | 49.90 | 46.73 |
Days of Inventory on Hand |
93.84 | 102.18 | 88.30 | 98.25 | 119.12 | 139.67 | 136.85 | 114.21 | 157.37 | 140.05 |
Average Receivables |
28.86 | 28.75 | 30.61 | 33.97 | 36.17 | 30.70 | 35.72 | 41.40 | 37.96 | 34.33 |
Average Payables |
166.37 | 194.25 | 202.54 | 203.95 | 232.62 | 217.94 | 180.45 | 201.35 | 176.13 | 117.60 |
Average Inventory |
277.59 | 305.39 | 313.95 | 315.32 | 357.65 | 408.48 | 438.30 | 404.95 | 380.85 | 362.35 |
Average Assets |
904.22 | 925.36 | 833.64 | 954.22 | 1,160.76 | 1,088.79 | 1,011.87 | 893.29 | 773.93 | 708.93 |
Average Common Equity |
512.04 | 484.99 | 394.07 | 274.81 | 164.28 | 159.42 | 191.98 | 74.73 | (34.21) | (56.80) |
Columns are period end dates · fundamentals updated 2 Oct 2026