---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-24-124895"
form_type: "8-K"
ticker: "PLCE"
cik: "0001041859"
company_name: "Childrens Place, Inc."
filed_at: "2024-12-03T23:59:59+00:00"
generated_at: "2026-05-29T09:26:07.699897+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Children's Place Q3 adjusted EPS $2.04, sales -18.8%, gross margin up 180 bps

## Summary
- GAAP net income $20.1M ($1.57 diluted) vs $38.5M ($3.05) YoY; adjusted net income $26.1M ($2.04 diluted).
- Net sales decreased 18.8% to $390.2M; comparable retail sales down 17.1%.
- Gross margin rate improved 180 bps to 35.5%; adjusted SG&A lowest in 15 years for Q3 at $93.8M.
- Total liquidity $94M; opened first new Gymboree store in over 2 years; new SHEIN partnership.
- Nine-month adjusted operating income $44.4M vs $1.6M loss YoY; GAAP net loss $49.8M.

## SEC filing metadata
- accession: 0001104659-24-124895
- form_type: 8-K
- ticker: PLCE
- cik: 0001041859
- company_name: Childrens Place, Inc.
- filed_at: 2024-12-03T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1041859/000110465924124895/0001104659-24-124895-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1041859/000110465924124895/tm2429947d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-24-124895
- JSON: https://secwatch.observer/filing/0001104659-24-124895.json
- Plain text: https://secwatch.observer/filing/0001104659-24-124895.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.