{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-23-092844","form_type":"8-K","ticker":"PLCE","cik":"0001041859","company_name":"Childrens Place, Inc.","filed_at":"2023-08-17T23:59:59+00:00","discovered_at":"2026-05-14T18:03:32.993389+00:00","generated_at":"2026-06-11T07:21:26.967210+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.78,"calibrated_materiality_score":0.78,"confidence":"high","headline":"Children's Place Q2 loss widens; back-half EPS guidance $5.00-$5.25","bullets":["Q2 net sales $345.6M, down 9.3% YoY; GAAP EPS ($2.82) vs ($1.01) prior year.","Adjusted EPS ($2.12) vs ($0.89) in Q2 2022; adjusted gross margin 25.4% vs 30.2%.","Inventory down 12.9% to $537M; $348M outstanding on revolving credit facility as of July 29.","Back-half 2023 adjusted EPS guidance $5.00-$5.25 on ~12.8M shares; full-year EPS $1.00-$1.25.","Planning to close 80-100 stores in 2023; ended Q2 with 596 stores."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-23-092844","json":"https://secwatch.observer/filing/0001104659-23-092844.json","markdown":"https://secwatch.observer/filing/0001104659-23-092844.md","text":"https://secwatch.observer/filing/0001104659-23-092844.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1041859/000110465923092844/0001104659-23-092844-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1041859/000110465923092844/tm2323942d1_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-11T07:21:26.967210+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"4536530cd44820bb9ce22e07e9393fe4db09299e","claim":"Childrens Place, Inc. reported the second quarter ended July 29, 2023 results: revenue $345.6 million, net income $(35.4) million, or ($2.82) per diluted share, EPS ($2.82) per diluted share. Guidance initiated.","evidence_excerpt":"Net sales decreased $35.3 million, or 9.3%, to $345.6 million in the three months ended July 29, 2023, compared to $380.9 million in the three months ended July 30, 2022.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1041859/000110465923092844/0001104659-23-092844-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the second quarter ended July 29, 2023"},{"label":"Revenue","value":"$345.6 million"},{"label":"Net income","value":"$(35.4) million, or ($2.82) per diluted share"},{"label":"EPS","value":"($2.82) per diluted share"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"},{"claim_id":"fbad44537da87e8294d76a4a2c5056a0ae992870","claim":"Childrens Place, Inc. reported the back half of 2023 results: net income adjusted EPS in the range of $5.00-$5.25, EPS adjusted EPS in the range of $5.00-$5.25. Guidance initiated.","evidence_excerpt":"Expects Adjusted EPS in the Range of $5.00-$5.25 for the Back Half of 2023","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1041859/000110465923092844/0001104659-23-092844-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the back half of 2023"},{"label":"Net income","value":"adjusted EPS in the range of $5.00-$5.25"},{"label":"EPS","value":"adjusted EPS in the range of $5.00-$5.25"},{"label":"Guidance","value":"initiated"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}