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NYSE: KSS KOHLS Corp 8-K

Kohl's raises FY26 guidance on $150M tariff refund, restarts $100M share buyback

Filed August 26, 2026 · Period ending August 26, 2026 · ~1 min read

4 key changes 3 high relevance 4 sections

Key Changes

  • high

    Q2 sales down 0.9% to $3.3B, but gross margin jumped 305 bps to 43.0% driven by ~$150M IEEPA tariff refunds (~$100M flowed through COGS); diluted EPS $1.28.

    Exhibit 99.1 view on EDGAR →
  • high

    Raised FY26 guidance: sales flat to down 1.5% (from wider range), adjusted operating margin 3.5–4.0%, adjusted diluted EPS $1.80–$2.40, reflecting tariff refund benefit.

    Exhibit 99.1 view on EDGAR →
  • high

    Restarting share repurchases with up to $100M authorized for 2026 under existing $3B program, signaling management confidence in balance sheet and cash generation.

    Exhibit 99.1 view on EDGAR →
  • medium

    Board declared quarterly dividend of $0.125 per share, payable September 23, 2026 to shareholders of record September 9, 2026.

Summary

Kohl's reported second quarter fiscal 2026 results with sales down 0.9% to $3.3 billion but a sharp 305-basis-point gross margin expansion to 43.0%, driven by approximately $150 million in IEEPA tariff refunds (roughly $100 million flowed through cost of goods sold). Diluted EPS came in at $1.28.

The company raised its full-year 2026 guidance, now expecting sales flat to down 1.5%, adjusted operating margin of 3.5–4.0%, and adjusted diluted EPS of $1.80–$2.40, incorporating the tariff refund benefit. Management is restarting share repurchases with up to $100 million authorized for 2026 under the existing $3 billion program, a signal of confidence in the balance sheet after a period of suspended buybacks.

Kohl's also reduced long-term debt by $195 million year-over-year to $1.3 billion, including $113 million repurchased at a $15 million discount year-to-date, and grew cash to $821 million from $174 million a year ago. Inventory fell 3% to $2.9 billion, reflecting disciplined management. The Board declared a quarterly dividend of $0.125 per share, payable September 23 to shareholders of record September 9. The tariff refund is a one-time tailwind; watch whether the company can sustain margin gains and positive cash generation as it laps the benefit in future quarters.

Section-by-Section Diff

Event · Exhibit 99.1

2 Added
Added Q2 FY2026 earnings and guidance raise high

Added in current filing · view on EDGAR →

Net sales decreased 0.9% year-over-year, to $3.3 billion, with comparable sales also down 0.9%. ... Gross margin as a percentage of net sales was 43.0%, an increase of 305 basis points year-over-year. ... Net income was $151 million, or $1.28 per diluted share. ... Tariff refunds of approximately $150 million were received in the quarter of which approximately $100 million flowed through gross margin. ... The Company raises its guidance and includes the benefit of IEEPA Tariff refunds received in the second quarter. For the full year 2026, the Company now expects the following: ... Net sales and Comparable sales: A decrease of (1.5%) to flat ... Adjusted Operating margin: In the range of 3.5% to 4.0% ... Adjusted Diluted EPS: In the range of $1.80 to $2.40

Kohl's reported second quarter fiscal 2026 results with net sales of $3.3 billion, down 0.9% year-over-year, and comparable sales also down 0.9%. Gross margin expanded 305 basis points to 43.0%, driven in part by approximately $100 million of tariff refunds flowing through gross margin out of $150 million total refunds received. Diluted EPS was $1.28. The company raised its full-year 2026 guidance, now expecting net sales and comparable sales to decline 1.5% to flat (previously wider range), adjusted operating margin of 3.5% to 4.0%, and adjusted diluted EPS of $1.80 to $2.40.

Added Inventory reduction medium

Added in current filing · view on EDGAR →

Inventory was $2.9 billion, a decrease of 3% year-over-year.

Kohl's reduced inventory to $2.9 billion, down 3% year-over-year, reflecting disciplined inventory management as the company works to improve operational efficiency and cash flow.

Event · Exhibit 99.2

2 Added
Added Q2 2026 earnings and tariff refund high

Added in current filing · view on EDGAR →

Q2 Net Sales and Comparable Sales declined (0.9%) versus Q2 2025 • Gross Margin improved 305 basis points in the second quarter - Driven by receipt of approximately $150 million of IEEPA tariff refunds, of which approximately $100 million benefitted Cost of Merchandise Sold - A portion of the refund has been recorded as a reduction of inventory, shared with our vendor partners, and invested to deliver greater value to our customers • SG&A expense declined (0.9%) from collective savings in our stores, corporate, and credit expenses • Operating Income of $261 million and Net Income of $151 million or $1.28 Earnings per Diluted Share

Kohl's Q2 2026 net sales and comparable sales fell 0.9% year-over-year, but gross margin expanded 305 basis points to 43.0% driven by approximately $150 million in IEEPA tariff refunds, of which roughly $100 million benefited cost of merchandise sold. Operating income was $261 million, net income $151 million, and diluted EPS $1.28. The company shared a portion of the refund with vendors, reduced inventory, and invested in customer value.

Added Balance sheet and leverage metrics medium

Added in current filing · view on EDGAR → · paraphrased

Cash and Cash Equivalents $ 821 $ 174 ... Long-term Debt 1,325 1,520 ... Net Debt / EBITDA Leverage 0.4x 0.4x ... Net Debt + Leases / EBITDAR Leverage 3.6x 1.8x

Kohl's ended Q2 2026 with $821 million in cash (up from $174 million a year ago) and long-term debt of $1.325 billion (down from $1.520 billion). Net debt to EBITDA leverage is 0.4x. When adjusting lease liabilities for actual exercised periods rather than probable periods, the net debt plus leases to EBITDAR leverage ratio is 1.8x, down from an unadjusted 3.6x.

Event · Item 2.02 — Results of Operations and Financial Condition

~99 words

Kohl's reported Q2 2026 earnings and raised full-year guidance.

1 Added
Added Q2 2026 earnings release high

Added in current filing · verify on EDGAR →

On August 26, 2026, Kohl’s Corporation (the “Company”) issued a press release reporting its earnings for the quarter ended August 1, 2026 and raised earnings guidance for fiscal 2026.

Kohl's disclosed second quarter 2026 financial results for the period ended August 1, 2026, and simultaneously raised its full-year fiscal 2026 earnings guidance. The specific financial metrics are detailed in the attached press release and investor presentation materials.

Event · Item 7.01 — Regulation FD Disclosure

~100 words

Kohl's disclosed information under Regulation FD and results of operations, furnished via Items 2.02 and 7.01.

1 Added
Added Regulation FD Disclosure medium

Added in current filing · verify on EDGAR →

The information in Items 2.02 and 7.01, including the exhibits attached hereto, is furnished solely pursuant to Items 2.02 and 7.01 of Form 8-K.

Kohl's furnished information under Item 2.02 (Results of Operations and Financial Condition) and Item 7.01 (Regulation FD Disclosure). The filing states this information is not deemed filed under Section 18 of the Securities Exchange Act and will not be incorporated by reference into other filings. The substantive disclosure content is not included in the provided excerpt.

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