v3.26.3
SEGMENT INFORMATION (Tables)
 6 Months Ended
Aug. 01, 2026
Segment Reporting [Abstract]  
Schedule of Segment Reporting
The tables below present certain segment information, including significant segment expenses, for our reportable segments for the periods indicated:
Thirteen Weeks Ended August 1, 2026
The Children’s
Place U.S.
The Children’s Place International (1)
Total
Net sales$220,116$21,684$241,800
Cost of sales (exclusive of depreciation and amortization) (2)
139,07619,446158,522
Selling, general, and administrative expenses (3)
82,8047,25790,061
Depreciation and amortization5,8583966,254
Segment operating loss$(7,622)$(5,415)$(13,037)
Segment operating loss as a percentage of net sales(3.5)%(25.0)%(5.4)%
Twenty-six Weeks Ended August 1, 2026
The Children’s
Place U.S.
The Children’s Place International (1)
Total
Net sales$415,407$41,618$457,025
Cost of sales (exclusive of depreciation and amortization) (2)
281,10839,289320,397
Selling, general, and administrative expenses (3)
163,85815,067178,925
Depreciation and amortization12,10681412,920
Segment operating loss$(41,665)$(13,552)$(55,217)
Segment operating loss as a percentage of net sales(10.0)%(32.6)%(12.1)%
Thirteen Weeks Ended August 2, 2025
The Children’s
Place U.S.
The Children’s Place International (1)
Total
Net sales$273,187$24,819$298,006
Cost of sales (exclusive of depreciation and amortization) (2)
178,61418,120196,734
Selling, general, and administrative expenses (3)
81,2648,33289,596
Depreciation and amortization7,0255457,570
Segment operating income (loss)$6,284$(2,178)$4,106
Segment operating income (loss) as a percentage of net sales2.3%(8.8)%1.4%
Twenty-six Weeks Ended August 2, 2025
The Children’s
Place U.S.
The Children’s Place International (1)
Total
Net sales$494,954$45,177$540,131
Cost of sales (exclusive of depreciation and amortization) (2)
332,60035,476368,076
Selling, general, and administrative expenses (3)
161,10415,162176,266
Depreciation and amortization14,6811,11915,800
Segment operating loss$(13,431)$(6,580)$(20,011)
Segment operating loss as a percentage of net sales(2.7)%(14.6)%(3.7)%
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(1)The Company’s foreign subsidiaries, primarily in Canada, have operating results based in foreign currencies and are thus subject to the fluctuations of the corresponding translation rates into U.S. dollars.
(2)Cost of sales includes the cost of inventory sold, certain buying, design, and distribution expenses, shipping and handling costs on merchandise sold directly to customers, and all occupancy costs, except for administrative office buildings.
(3)Selling, general, and administrative expenses include store expenses, marketing, corporate payroll, including long-term incentive compensation, information technology, and other administrative expenses.
The table below presents a reconciliation of reportable segment operating income (loss) to Loss before provision (benefit) for income taxes:
Thirteen Weeks EndedTwenty-six Weeks Ended
August 1,
2026		August 2,
2025		August 1,
2026		August 2,
2025
(in thousands)
Total segment operating income (loss)$(13,037)$4,106 $(55,217)$(20,011)
Related party interest expense(2,099)(1,868)(4,041)(3,740)
Other interest expense(16,193)(6,167)(23,948)(12,867)
Interest income40 17 48 27 
Loss before provision (benefit) for income taxes$(31,289)$(3,912)$(83,158)$(36,591)
Additional Segment Data
Thirteen Weeks EndedTwenty-six Weeks Ended
August 1,
2026		August 2,
2025		August 1,
2026		August 2,
2025
(in thousands)
Capital expenditures:
The Children’s Place U.S.$4,005 $1,134 $11,919 $4,407 
The Children’s Place International1,659 296 1,779 436 
Total capital expenditures$5,664 $1,430 $13,698 $4,843 
August 1,
2026		January 31,
2026		August 2,
2025
(in thousands)
Total assets:
The Children’s Place U.S.$705,625 $631,198 $760,234 
The Children’s Place International36,682 39,101 44,863 
Total assets$742,307 $670,299 $805,097 
Schedule of Long-Lived Assets
Long-lived assets:
United States$300,841 $258,645 $247,040 
Canada10,568 10,615 11,848 
Asia4,803 3,042 2,354 
Total long-lived assets (1)
$316,212 $272,302 $261,242 
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(1)The Company’s long-lived assets are comprised of net Property and equipment, ROU assets, Tradenames, and Other assets, and are recorded in the long-term assets section of the consolidated balance sheets.