The Children's Place Inc 2026 Year-Quality Report

For the quarterly period ended May 2, 2026 THE CHILDREN’S PLACE,INC. Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule405 of Regulation S-T(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). YesNo☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growthcompany. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule12b-2 of the Exchange Act. TABLE OF CONTENTS PARTI — FINANCIAL INFORMATION Item 1.Financial Statements.Consolidated Balance Sheetsas of May 2, 2026, January 31, 2026 and May 3, 2025Consolidated Statements of Operationsfor the thirteen weeks ended May 2, 2026 and May 3, 2025Consolidated Statements of ComprehensiveLoss for the thirteen weeks ended May 2, 2026 and May 3, 2025 PARTII — OTHER INFORMATION Item 1.Legal Proceedings.Item 1A.Risk Factors.Item 2.Unregistered Sales of Equity Securities and Use of Proceeds.Item 5.Other Information.Item 6.Exhibits. (Unaudited) (Unaudited) 1.BASIS OF PRESENTATION Description of Business The Children’s Place,Inc. and its subsidiaries (collectively, the “Company”) is one of the only pure-play children’s specialty retailersin North America with an omni-channel presence. The Company designs, contracts to manufacture, and sells fashionable, high-qualityapparel, accessories and footwear predominantly at value prices, primarily under the Company’s proprietary brands “The Children’s Place”and “Gymboree”. Its global retail and wholesale network includes two digital storefronts, 497 stores in North America, wholesalemarketplaces, 329 international points of distribution in 13 countries through nine international franchise and wholesale partners and socialmedia channels on Instagram, Facebook, and X, formerly known as Twitter. The Company’s digital storefronts are atwww.childrensplace.comandwww.gymboree.com, where its customers are able to shop online for the same merchandise available in itsphysical stores, as well as certain exclusive merchandise offered only on its e-commerce sites. The Company classifies its business into two segments: The Children’s Place U.S. and The Children’s Place International. Included inThe Children’s Place U.S. segment are the Company’s U.S. and Puerto Rico-based stores and net sales from its U.S.-based wholesalebusiness. Included in The Children’s Place International segment are its Canadian-based stores and net sales from international franchisees. Terms that are commonly used in the notes to the Company’s consolidated financial statements are defined as follows: •First Quarter 2026 — The thirteen weeks ended May2, 2026•First Quarter 2025 — The thirteen weeks ended May3, 2025•Fiscal 2026 — The fifty-two weeks ending January30, 2027•Fiscal 2025 — The fifty-two weeks ended January31, 2026•Fiscal 2024 — The fifty-two weeks ended February1, 2025•SEC — U.S. Securities and Exchange Commission•U.S. GAAP — Generally Accepted Accounting Principles in the United States Basis of Presentation The unaudited consolidated financial statements and accompanying notes to the consolidated financial statements are prepared inaccordance with U.S. GAAP for interim financial information and the rulesand regulations of the SEC. Accordingly, certain information and The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Intercompany balancesand transactions have been eliminated. As of May2, 2026, January31, 2026 and May3, 2025, the Company did not have any investments in In the opinion of management, the accompanying unaudited consolidated financial statements contain all normal recurringadjustments necessary for a fair statement of the consolidated balance sheets of the Company as of May2, 2026 and May3, 2025, the resultsof its consolidated operations, consolidated comprehensive loss, and consolidated changes in stockholders’ equity (deficit) for the thirteenweeks ended May2, 2026 and May3, 2025, and consolidated cash flows for the thirteen weeks ended May2, 2026 and May3, 2025. Theconsolidated balance sheet as of January31, 2026 was derived from audited financial statements. Due to the seasonal nature of the THE CHILDREN’S PLACE,INC. AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)(Unaudited) Fiscal Year The Company’s fiscal year is a fifty-two week or fifty-three week period ending on the Saturday on or nearest to January31. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the