Filing Flows

Filing Flows › Companies › Childrens Place › Cash flow

Childrens Place cash flow, quarter by quarter

Latest: Q2 FY27 · from the cash-flow statements filed with the SEC

Free cash flow$15.8M in Q2 FY27 · $23.0M over twelve months

Operating cash flow$21.5M
Capital spending−$5.7M
Free cash flow+$15.8M
Cash conversion cycle134 days

Analysis

In Q2 FY27, Childrens Place generated $21.5M of operating cash flow and spent $5.7M on capital projects, leaving free cash flow of $15.8M.

Over the twelve months to Aug 1, 2026, operating cash flow was $49.3M; the largest uses were net borrowing (+) / repaid (−) ($134M), capital spending ($26.2M), buybacks ($33K); besides operations, cash came from other financing ($112M); the cash balance fell by $622K.

Operating cash flow was $21.5M against net income of −$31.0M. The largest differences: payables +$45.7M, inventory −$14.5M, receivables −$14.2M.

Its cash conversion cycle was 134 days (receivables 14 + inventory 191 − payables 71).

Free cash flow

Childrens Place: free cash flow by quarterChildrens Place: free cash flow by quarter−$47.7MQ3 FY25$121MQ4 FY25−$46.4MQ1 FY26−$31.9MQ2 FY26−$3.4MQ3 FY26$72.4MQ4 FY26−$61.8MQ1 FY27$15.8MQ2 FY27
Operating cash flow less capital spending.
Childrens Place: operating cash flow against capital spendingChildrens Place: operating cash flow against capital spendingOperating cash flowCapital spending−$44.2M$3.4MQ3 FY25$121M−$94KQ4 FY25−$43.0M$3.4MQ1 FY26−$30.5M$1.4MQ2 FY26$6.2M$9.6MQ3 FY26$75.3M$2.9MQ4 FY26−$53.8M$8.0MQ1 FY27$21.5M$5.7MQ2 FY27
Latest (Q2 FY27): Operating cash flow $21.5M, Capital spending $5.7M.

Capital allocation, year by year

Childrens Place: where the cash came from (up) and went (down), by fiscal yearChildrens Place: where the cash came from (up) and went (down), by fiscal yearOperating cash flowNet borrowingCapital spendingBuybacksDividendsFY22: Operating cash flow $133MFY22: Net borrowing $5.5MFY22: Capital spending −$29.3MFY22: Buybacks −$84.0M$139MFY22FY23: Operating cash flow −$8.2MFY23: Net borrowing $112MFY23: Capital spending −$45.6MFY23: Buybacks −$94.6M$112MFY23FY24: Operating cash flow $92.8MFY24: Net borrowing −$60.3MFY24: Capital spending −$27.6MFY24: Buybacks −$7.1M$92.8MFY24FY25: Operating cash flow −$118MFY25: Net borrowing $18.9MFY25: Capital spending −$15.8MFY25: Buybacks −$673KFY25: Dividends −$1.7M$18.9MFY25FY26: Operating cash flow $8.1MFY26: Net borrowing −$14.6MFY26: Capital spending −$17.4MFY26: Buybacks −$422K$8.1MFY26
Over these 5 years operating cash flow totalled $108M; the largest uses were buybacks ($187M) and capital spending ($136M). Cash-flow statements as filed.

Cash runway and the debt wall

Cash & investments$7.2M
Debt$125M
Net debt$118M

Childrens Place funds itself: free cash flow was $23.0M over the last twelve months, and $7.2M of cash and investments stands against $125M of debt.

Where the cash came from and went

Childrens Place: sources (+) and uses (−) of cash, Q2 FY27Childrens Place: sources (+) and uses (−) of cash, Q2 FY27Other financing−$22.2MOperating cash flow$21.5MNet borrowing (+) / repaid (−)$10.1MCapital spending−$5.7MCash drawn (+) / kept (−)−$2.4MExchange rates−$1.4MBuybacks−$4KTaxes on employees’ shares−$4K
Childrens Place: sources (+) and uses (−) of cash, TTM to Q2 FY27Childrens Place: sources (+) and uses (−) of cash, TTM to Q2 FY27Net borrowing (+) / repaid (−)−$134MOther financing$112MOperating cash flow$49.3MCapital spending−$26.2MExchange rates−$1.2MCash drawn (+) / kept (−)$622KBuybacks−$33KTaxes on employees’ shares−$33K

From profit to cash

Childrens Place: net income to operating cash flow, Q2 FY27Childrens Place: net income to operating cash flow, Q2 FY27Net income−$31.0MDepreciation & amortization$6.3MStock-based pay−$52KReceivables−$14.2MInventory−$14.5MPayables$45.7MPrepaid and other assets$7.2MIncome taxes payable−$797KOperating cash flow$21.5M
Non-cash charges are added back; money tied up in receivables or inventory is subtracted.
QuarterReceivable daysInventory daysPayable daysCash conversion cycle
Q2 FY271419171134
Q1 FY271218359136
Q4 FY261012935104
Q3 FY261316744136
Q2 FY261520061154
Q1 FY261621869165
Q4 FY251213939111
Q3 FY251418362136

Every quarter

QuarterOperating cash flowCapital spendingBuybacksNet borrowing (+) / repaid (−)Cash drawn (+) / kept (−)Free cash flow
Q2 FY27$21.5M−$5.7M−$4K$10.1M−$2.4M$15.8M
Q1 FY27−$53.8M−$8.0M−$29K$61.2M$708K−$61.8M
Q4 FY26$75.3M−$2.9M—−$166M$1.8M$72.4M
Q3 FY26$6.2M−$9.6M—$2.8M$545K−$3.4M
Q2 FY26−$30.5M−$1.4M−$338K$35.8M−$2.1M−$31.9M
Q1 FY26−$43.0M−$3.4M−$84K$13.0M−$347K−$46.4M
Q4 FY25$121M$94K−$107K−$117M$402K$121M
Q3 FY25−$44.2M−$3.4M—$45.7M$3.8M−$47.7M

Childrens Place: income statement and cash flow

Childrens Place, Q2 FY27: revenue $242M (-19% year over year), operating margin -5.4%. The chart follows the revenue to costs, profit and cash.

Childrens Place: every quarter, Q/Q and Y/Y → Open in the app

Read automatically from the company’s XBRL cash-flow statements; quarterly figures for the fourth quarter are the year less the first three. Errors are possible. Not investment advice.