The Children's Place, Inc. (PLCE) Balance Sheet
PLCE balance sheet, FY2026
January 31, 2026 · U.S. dollars$670.3M assets = $724.5M liabilities + −$54.2M equity
Liabilities exceed assets: shareholders’ equity is negative (−$54.2M).
Both columns are drawn to the same scale: what PLCE owns equals what it owes plus shareholders’ equity. Hover a block for its value.
PLCE financial health
Descriptive bands, not a rating. Fiscal FY2026.
PLCE balance sheet trends, FY2017–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $910.5MFY2017 | $670.3MFY2026 | −3.3%/yr | |
| Total liabilities | $414.2MFY2017 | $724.5MFY2026 | +6.4%/yr | |
| Shareholders’ equity | $496.3MFY2017 | −$54.2MFY2026 | — | |
| Cash & short-term investments | $243.0MFY2017 | $5.5MFY2026 | −34.4%/yr | |
| Total debt | $15.4MFY2017 | $513.9MFY2026 | +47.7%/yr | |
| Net cash (debt) | $227.6MFY2017 | −$508.4MFY2026 | −$736.0M | |
| Working capital | $282.0MFY2017 | $10.1MFY2026 | −$271.9M | |
| Book value per share | $26.18FY2017 | −$2.46FY2026 | — | |
| Current ratio | 1.86FY2017 | 1.03FY2026 | −0.83 | |
| Debt / equity | 0.03FY2017 | 3.23FY2023 | +3.20 | |
| Shares outstanding | 19.0MFY2017 | 22.0MFY2026 | +1.7%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
PLCE assets
PLCE liabilities and equity
PLCE debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
PLCE balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 | FY2019 | FY2018 | FY2017 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $5.5M | $5.3M | $13.6M | $16.7M | $54.8M | $63.5M | $68.5M | $69.1M | $259.5M | $243.0M |
| Cash & equivalents | $5.5M | $5.3M | $13.6M | $16.7M | $54.8M | $63.5M | $68.5M | $69.1M | $244.5M | $193.7M |
| Short-term investments | — | — | — | — | — | — | — | $0 | $15.0M | $49.3M |
| Receivables | $26.0M | $42.7M | $33.2M | $49.6M | $21.9M | $39.5M | $32.8M | $35.1M | $26.1M | $31.4M |
| Inventory | $325.1M | $399.6M | $362.1M | $447.8M | $428.8M | $388.1M | $327.2M | $303.5M | $324.4M | $286.3M |
| Other current assets | $41.4M | $20.4M | $43.2M | $47.9M | $76.1M | $55.9M | $21.4M | $27.7M | $46.5M | $50.4M |
| Total current assets | $398.0M | $468.0M | $452.1M | $561.9M | $581.5M | $547.1M | $449.9M | $435.4M | $656.5M | $611.2M |
| Property, plant & equipment (net) | $246.2M | $259.1M | $300.1M | $305.4M | $349.7M | $465.4M | $630.7M | $260.4M | $258.5M | $264.3M |
| Goodwill & intangible assets | $13.0M | $13.0M | $41.1M | $70.9M | $71.9M | $73.7M | $73.3M | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $13.1M | $7.5M | $7.0M | $48.1M | $34.4M | $50.5M | $27.5M | $31.3M | $25.2M | $35.1M |
| Total assets | $670.3M | $747.6M | $800.3M | $986.3M | $1.04B | $1.14B | $1.18B | $727.0M | $940.2M | $910.5M |
| Liabilities | ||||||||||
| Accounts payable | $108.5M | $126.7M | $225.5M | $177.1M | $183.8M | $252.1M | $213.1M | $194.8M | $210.3M | $178.2M |
| Short-term debt | $188.3M | $313.1M | $295.9M | $365.6M | $266.4M | $344.4M | $292.7M | $48.9M | $21.5M | $15.4M |
| Deferred revenue | $6.9M | $4.2M | $4.8M | $6.6M | $9.6M | $9.0M | $4.3M | $4.4M | $7.9M | $3.1M |
| Total current liabilities | $387.9M | $518.1M | $616.4M | $648.4M | $591.8M | $718.5M | $595.0M | $331.4M | $360.5M | $329.2M |
| Long-term debt | $205.1M | $166.0M | $49.8M | $49.8M | $49.7M | $75.3M | $0 | $0 | $0 | $0 |
| Lease obligations | $177.6M | $174.7M | $187.3M | $175.1M | $225.9M | $398.3M | $433.8M | — | — | — |
| Other long-term liabilities | $131.5M | $122.9M | $143.1M | $129.7M | $170.5M | $252.9M | $351.2M | $81.2M | $106.0M | $85.0M |
| Total liabilities | $724.5M | $807.0M | $809.3M | $827.8M | $812.0M | $1.04B | $946.2M | $412.6M | $466.5M | $414.2M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $2.2M | $1.3M | $1.3M | $1.2M | $1.4M | $1.5M | $1.5M | $1.6M | $260.2M | $241.7M |
| Retained earnings (deficit) | −$280.9M | −$192.7M | −$134.9M | $22.5M | $77.9M | −$42.8M | $108.2M | $180.8M | $226.3M | $274.9M |
| Treasury stock | — | — | — | −$3.7M | — | — | −$3.0M | −$2.7M | −$2.4M | −$2.2M |
| Accumulated other comprehensive income | −$18.2M | −$19.4M | −$13.6M | −$12.5M | −$10.7M | −$10.7M | −$10.6M | −$12.2M | −$10.4M | −$18.2M |
| Minority interest | — | — | — | — | — | — | — | — | $0 | $0 |
| Total shareholders' equity | −$54.2M | −$59.4M | −$9.0M | $158.5M | $225.5M | $93.4M | $235.2M | $314.4M | $473.7M | $496.3M |
| Key figures | ||||||||||
| Total debt | $513.9M | $586.3M | $463.8M | $511.8M | $450.9M | $633.9M | $604.6M | $48.9M | $21.5M | $15.4M |
| Net cash (debt) | −$508.4M | −$581.0M | −$450.2M | −$495.1M | −$396.1M | −$570.3M | −$536.1M | $20.3M | $238.1M | $227.6M |
| Working capital | $10.1M | −$50.1M | −$164.3M | −$86.4M | −$10.3M | −$171.4M | −$145.1M | $104.0M | $296.0M | $282.0M |
| Tangible book value | −$67.2M | −$72.4M | −$50.1M | $87.6M | $153.6M | $19.7M | $161.9M | $314.4M | $473.7M | $496.3M |
| Book value per share | −$2.46 | −$4.65 | −$0.72 | $12.15 | $15.16 | $6.38 | $15.03 | $18.71 | $26.10 | $26.18 |
| Shares outstanding | 22.0M | 12.8M | 12.5M | 13.0M | 14.9M | 14.6M | 15.7M | 16.8M | 18.2M | 19.0M |
| Current ratio | 1.03 | 0.90 | 0.73 | 0.87 | 0.98 | 0.76 | 0.76 | 1.31 | 1.82 | 1.86 |
| Quick ratio | 0.08 | 0.09 | 0.08 | 0.10 | 0.13 | 0.14 | 0.17 | 0.31 | 0.79 | 0.83 |
| Debt / equity | — | — | — | 3.23 | 2.00 | 6.79 | 2.57 | 0.16 | 0.05 | 0.03 |
| Equity / assets | −8.1% | −7.9% | −1.1% | 16.1% | 21.7% | 8.2% | 19.9% | 43.2% | 50.4% | 54.5% |
| Jul '26 | Apr '26 | Jan '26 | Oct '25 | Jul '25 | Apr '25 | Jan '25 | Oct '24 | Jul '24 | Apr '24 | Jan '24 | Oct '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $7.2M | $4.8M | $5.5M | $7.3M | $7.8M | $5.7M | $5.3M | $5.7M | $9.6M | $13.0M | $13.6M | $13.5M |
| Cash & equivalents | $7.2M | $4.8M | $5.5M | $7.3M | $7.8M | $5.7M | $5.3M | $5.7M | $9.6M | $13.0M | $13.6M | $13.5M |
| Receivables | $63.7M | $30.4M | $26.0M | $62.5M | $73.5M | $41.3M | $42.7M | $62.2M | $61.9M | $28.3M | $33.2M | $51.7M |
| Inventory | $340.2M | $326.4M | $325.1M | $390.3M | $442.7M | $422.2M | $399.6M | $491.6M | $520.6M | $425.2M | $362.1M | $462.4M |
| Other current assets | $15.0M | $41.7M | $41.4M | $30.1M | $19.9M | $31.4M | $20.4M | $43.1M | $35.3M | $43.2M | $43.2M | $69.7M |
| Total current assets | $426.1M | $403.2M | $398.0M | $490.2M | $543.9M | $500.6M | $468.0M | $602.7M | $627.3M | $509.6M | $452.1M | $597.4M |
| Property, plant & equipment (net) | $292.7M | $300.3M | $246.2M | $252.0M | $240.6M | $258.1M | $259.1M | $264.9M | $274.8M | $290.8M | $300.1M | $262.5M |
| Goodwill & intangible assets | $13.0M | $13.0M | $13.0M | $13.0M | $13.0M | $13.0M | $13.0M | $13.0M | $13.0M | $41.0M | $41.1M | $70.3M |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $10.5M | $12.6M | $13.1M | $7.3M | $7.7M | $7.9M | $7.5M | $8.2M | $6.2M | $7.0M | $7.0M | $43.2M |
| Total assets | $742.3M | $729.2M | $670.3M | $762.5M | $805.1M | $779.6M | $747.6M | $888.8M | $921.4M | $848.3M | $800.3M | $973.4M |
| Liabilities | ||||||||||||
| Accounts payable | $146.2M | $102.0M | $108.5M | $86.2M | $132.4M | $131.4M | $126.7M | $125.9M | $215.8M | $193.1M | $225.5M | $182.6M |
| Short-term debt | $240.7M | $260.6M | $188.3M | $353.5M | $355.0M | $325.1M | $313.1M | $427.5M | $384.3M | $296.8M | — | $424.9M |
| Deferred revenue | — | $17.4M | $6.9M | $19.1M | $16.6M | $13.0M | $4.2M | $13.1M | $4.8M | $7.6M | — | $9.6M |
| Total current liabilities | $479.8M | $452.4M | $387.9M | $532.7M | $583.9M | $543.6M | $518.1M | $649.0M | $698.5M | $573.2M | $616.4M | $705.7M |
| Long-term debt | $220.6M | $205.4M | $205.1M | $107.4M | $107.2M | $107.0M | $166.0M | $165.7M | $165.4M | $166.6M | $49.8M | $49.8M |
| Lease obligations | $224.0M | $234.1M | $177.6M | $173.1M | $164.5M | $179.2M | $174.7M | $173.5M | $178.2M | $189.0M | $187.3M | $142.9M |
| Other long-term liabilities | $180.9M | $178.6M | $131.5M | $131.1M | $118.9M | $127.6M | $122.9M | $123.7M | $126.4M | $143.3M | $143.1M | $99.8M |
| Total liabilities | $881.3M | $836.4M | $724.5M | $771.1M | $810.0M | $778.2M | $807.0M | $938.4M | $990.3M | $883.2M | $809.3M | $855.3M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $2.2M | $2.2M | $2.2M | $2.2M | $2.2M | $2.2M | $1.3M | $1.3M | $1.3M | $1.3M | — | $1.3M |
| Retained earnings (deficit) | −$365.1M | −$334.1M | −$280.9M | −$236.4M | −$232.1M | −$226.7M | −$192.7M | −$184.7M | −$204.8M | −$172.7M | −$134.9M | −$6.0M |
| Accumulated other comprehensive income | −$18.3M | −$17.5M | −$18.2M | −$17.0M | −$17.3M | −$15.8M | −$19.4M | −$17.4M | −$14.3M | −$13.9M | — | −$13.6M |
| Total shareholders' equity | −$139.0M | −$107.2M | −$54.2M | −$8.6M | −$4.9M | $1.4M | −$59.4M | −$49.6M | −$68.9M | −$34.9M | −$9.0M | $118.1M |
| Key figures | ||||||||||||
| Total debt | $622.5M | $633.9M | $513.9M | $577.7M | $566.1M | $544.8M | $586.3M | $701.6M | $660.2M | $581.8M | $49.8M | $551.3M |
| Net cash (debt) | −$615.4M | −$629.1M | −$508.4M | −$570.4M | −$558.3M | −$539.1M | −$581.0M | −$695.8M | −$650.6M | −$568.8M | −$36.2M | −$537.8M |
| Working capital | −$53.7M | −$49.2M | $10.1M | −$42.5M | −$40.0M | −$43.0M | −$50.1M | −$46.3M | −$71.2M | −$63.6M | −$164.3M | −$108.4M |
| Tangible book value | −$152.0M | −$120.2M | −$67.2M | −$21.6M | −$17.9M | −$11.6M | −$72.4M | −$62.6M | −$81.9M | −$75.8M | −$50.1M | $47.8M |
| Book value per share | −$6.25 | −$4.83 | −$2.44 | −$0.39 | −$0.22 | $0.07 | −$4.64 | −$3.87 | −$5.39 | −$2.76 | −$0.72 | $9.36 |
| Shares outstanding | 22.2M | 22.2M | 22.2M | 22.2M | 22.1M | 21.6M | 12.8M | 12.8M | 12.8M | 12.6M | 12.5M | 12.6M |
| Current ratio | 0.89 | 0.89 | 1.03 | 0.92 | 0.93 | 0.92 | 0.90 | 0.93 | 0.90 | 0.89 | 0.73 | 0.85 |
| Quick ratio | 0.15 | 0.08 | 0.08 | 0.13 | 0.14 | 0.09 | 0.09 | 0.10 | 0.10 | 0.07 | 0.08 | 0.09 |
| Debt / equity | — | — | — | — | — | 385.03 | — | — | — | — | — | 4.67 |
| Equity / assets | −18.7% | −14.7% | −8.1% | −1.1% | −0.6% | 0.2% | −7.9% | −5.6% | −7.5% | −4.1% | −1.1% | 12.1% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 10, 2026); data from EODHD.
PLCE financial position
At the end of fiscal 2026 (January 31, 2026), Children's Place had total assets of $670.3 million (down 10.3% from a year earlier), total liabilities of $724.5 million and shareholders' equity of -$54.2 million. It held $5.5 million in cash and short-term investments against $513.9 million of debt, net debt of $508.4 million. Its current ratio was 1.03. In the latest quarter (ended July 31, 2026) total assets were $742.3 million and equity -$139.0 million.
Related: PLCE income statement, PLCE cash flow statement, PLCE key metrics. See the PLCE stock overview for the latest quote and news.
PLCE balance sheet FAQ
What are Children's Place's total assets?
Children's Place reported total assets of $670.3 million at the end of fiscal 2026 (January 31, 2026), compared with $747.6 million a year earlier.
How much debt does Children's Place have?
Children's Place had $513.9 million of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does Children's Place have?
Children's Place held $5.5 million in cash and short-term investments at the end of fiscal 2026; with $513.9 million of debt that is net debt of $508.4 million.
What is Children's Place's book value?
Children's Place's shareholders' equity (book value) was -$54.2 million at the end of fiscal 2026, or −$2.46 per share.
What is Children's Place's current ratio?
Children's Place had current assets of $398.0 million and current liabilities of $387.9 million, a current ratio of 1.03 (it can cover its short-term obligations).
How much goodwill does Children's Place have?
Children's Place carried $13.0 million of goodwill and intangible assets, 1.9% of total assets, at the end of fiscal 2026.