Financial Analysis
Filing-based analysis. Market pricing is not included. Fundamentals from SEC filings; economic data from FRED and the BLS. About our data
Filing evidence summary
Mixed evidenceCoverage 5/5 core metricsLatest reported annual revenue changed -4.3% from the prior reported annual observation.
Backward-looking filed evidence under visible rules - not a rating, forecast or investment advice. Missing data is never scored.
Evidence signals
- Revenue contracted
Latest reported annual revenue changed -4.3% from the prior reported annual observation.
Why this surfaced
Direction threshold: above +2% constructive; below -2% caution; otherwise monitor. This is not labeled one-year growth when filing periods have a gap. Period end 2026-01-31.
- No current rule-based risk flags
9 filing-based checks were evaluable.
Why this surfaced
The full financial analysis shows each value, threshold, and sector limitation.
- Operating margin improved
Operating margin changed +1.3 percentage points from the prior annual period.
Why this surfaced
Direction threshold: more than +1 percentage point constructive; below -1 point caution. Period end 2026-01-31.
- Free cash flow was positive
Latest reported free cash flow was $1.0B.
Why this surfaced
Free cash flow = operating cash flow minus capital expenditures; positive is supporting evidence, not a valuation conclusion. Period end 2026-01-31.
Core trend metrics
Hover a tile for its exact definition; the Statements tab carries per-cell filing citations.
Where to look next
Risk checks
Financial movement
- Cash→ flat
- Long-term debt→ flat
- Inventory→ flat
- Receivables→ flat
- Current assets→ flat
Source & freshness
- Source
- SEC EDGAR XBRL
- Fetched
- 2026-09-06
- Latest period end
- 2026-01-31
- Filings
- EDGAR ↗
Reported segment mix
figures as filed · share of the filed sum · change vs the prior period in the same filing- Product$14.8B94.4%-4.0% yoy
- Product And Service Other$752M4.8%-10.0% yoy
- Gift Card$117M0.7%-7.9% yoy
Members sum to the consolidated $15.5B for this period.
- Product$3B93.3%-1.7% yoy
- Product And Service Other$169M5.3%-8.2% yoy
- Gift Card$46M1.4%-14.8% yoy
Change is against the same quarter a year earlier, as reported in the same 10-Q.
Source: SEC DERA Financial Statement and Notes data sets. Dimensional XBRL facts on the business-segment, product/service and geographic axes; the engine keeps the accession of every figure. Descriptive and educational, not advice.
Peer percentiles
latest fiscal year ending 2026-01-31 · among 4,058 US-listed filers · 480 in Consumer| Metric | Value | vs all filers | vs sector |
|---|---|---|---|
Revenue latest fiscal-year revenue as filed | $15.5B | 92ndof 3,301 top third | 85thof 465 top third |
Revenue growth latest fiscal-year revenue vs the prior fiscal year | -4.3% | 19thof 3,137 bottom third | 20thof 452 bottom third |
Operating margin operating income ÷ revenue | 4.0% | 53rdof 2,819 middle third | 49thof 434 middle third |
Net margin net income ÷ revenue | 1.8% | 48thof 3,263 middle third | 45thof 461 middle third |
Free-cash-flow margin (operating cash flow − |capex|) ÷ revenue | 6.5% | 56thof 2,679 middle third | 67thof 418 top third |
Return on equity net income ÷ stockholders' equity (positive equity only) | 6.7% | 56thof 3,577 middle third | 47thof 412 middle third |
Stock comp ÷ revenue stock-based compensation ÷ revenue · lower is ranked higher | 0.2% | 95thof 2,895 top third | 85thof 416 top third |
Net debt ÷ operating cash flow net debt ÷ operating cash flow (OCF > 0) · lower is ranked higher | 0.6× | 71stof 1,547 top third | 76thof 242 top third |
Cash conversion operating cash flow ÷ net income (net income > 0) | 5.1× | 90thof 1,954 top third | 88thof 275 top third |
Cash-flow accrual ratio (net income − operating cash flow) ÷ average total assets · lower is ranked higher | -8.2% | 73rdof 2,770 top third | 78thof 331 top third |
Each filer's latest fiscal year as stored by the nightly crawl; fiscal year ends differ across the universe. A metric ranks only filers for which it is computable from filed facts. Ties split; a rank reads "better than N% of filers" in the metric's own direction. Descriptive and educational, not a rating.
Earnings quality
latest fiscal year ending 2026-01-31 · accruals and cash conversion as filedPer fiscal year from filed facts: cash conversion = operating cash flow / net income (net income > 0); cash-flow accrual ratio = (net income - operating cash flow) / average total assets; balance-sheet accrual ratio = change in net operating assets / average net operating assets, NOA = (assets - cash) - (liabilities - debt). Descriptive; a missing input yields a missing ratio. High accrual ratios and cash conversion well below one are the measures the accruals literature associates with less persistent earnings; they are screens to read the cash-flow statement with, not conclusions. The per-year series is part of Pro risk analysis.
Point-in-time ledger
first-reported vs latest filing · periods since 2020-01-01 · 4 changed periods| Line item | Period | First reported | Latest filing | Change | Filings |
|---|---|---|---|---|---|
| Diluted shares WeightedAverageNumberOfDilutedSharesOutstanding | fiscal year 2022-01-29 | 148 shares 10-K 2022-03-17 | 148,000,000 shares 10-K 2024-03-21 | +99999900.0% | first · latest · 3 filings carry it |
| Basic shares WeightedAverageNumberOfSharesOutstandingBasic | fiscal year 2022-01-29 | 146 shares 10-K 2022-03-17 | 146,000,000 shares 10-K 2024-03-21 | +99999900.0% | first · latest · 3 filings carry it |
| Diluted shares WeightedAverageNumberOfDilutedSharesOutstanding | fiscal year 2020-02-01 | 158,000,000 shares 10-K 2020-03-18 | 158 shares 10-K 2022-03-17 | -100.0% | first · latest · 3 filings carry it |
| Basic shares WeightedAverageNumberOfSharesOutstandingBasic | fiscal year 2020-02-01 | 157,000,000 shares 10-K 2020-03-18 | 157 shares 10-K 2022-03-17 | -100.0% | first · latest · 3 filings carry it |
First filing reporting each period vs the latest filing carrying it (10-K and 10-Q only, periods since 2020, the extractor's winning tag per concept); a change under 0.5% is treated as rounding. A change can be a restatement, a reclassification or a re-tagging in a later comparative column; the two filings are linked so the reader can see which. Descriptive, not a verdict.
Notes by disclosure type
debt, leases, revenue, segments, contingencies, taxes and more · the filer's own wordsCommitments and contingencies · 280 characters as filed
6. Contingencies We are subject to certain legal proceedings and claims arising out of the ordinary conduct of our business. In the opinion of management, the outcome of these proceedings and claims will not have a material adverse effect on our Consolidated Financial Statements.
CommitmentsAndContingenciesDisclosureTextBlock
Debt · 3,073 characters as filed
3. Debt Borrowings under the $ 1.5 billion revolving credit facility, recorded as short-term debt, were $ 0 as of May 2, 2026 and January 31, 2026 and $ 545 million as of May 3, 2025. Long-term debt, which excludes borrowings on the revolving credit facility, consists of the following secured and unsecured debt: Outstanding Maturity (Dollars in Millions) Effective Rate at Issuance Coupon Rate May 2, 2026 January 31, 2026 May 3, 2025 2025 4.25 % 4.25 % 353 2029 7.36 % 7.25 % 42 42 42 2030 10.25 % 10.00 % 360 360 2031 3.40 % 5.13 % 381 425 500 2033 6.05 % 6.00 % 108 112 112 2037 6.89 % 6.88 % 87 89 101 2045 5.57 % 5.55 % 427 427 427 Outstanding secured and unsecured senior debt 1,405 1,455 1,535 Unamortized debt discounts and deferred financing costs ( 18 ) ( 19 ) ( 8 ) Current portion of secured and unsecured senior debt ( 353 ) Long-term secured and unsecured senior debt $ 1,387 $ 1,436 $ 1,174 Effective interest rate at issuance 6.35 % 6.26 % 4.73 % Our estimated fair value of secured and unsecured senior long-term debt is determined using Level 1 inputs, using financial instruments with unadjusted, quoted prices listed on active market exchanges. The estimated fair value of our secured and unsecured senior debt was $ 1.2 billion at May 2, 2026 and January 31, 2026 , and $ 1.0 billion at May 3, 2025. The interest rate on our 3.375 % notes due May 2031 is subject to a coupon adjustment provision within the notes that can cause the interest rate to step up if our long-term deb …
DebtDisclosureTextBlock · excerpt; the full note is in the filing
Revenue disaggregation · 270 characters as filed
The following table summarizes net sales by line of business: Quarter Ended (Dollars in Millions) May 2, 2026 May 3, 2025 Women's $ 849 $ 851 Accessories (including Sephora) 642 646 Men's 567 584 Home 369 370 Children's 309 312 Footwear 262 286 Net sales $ 2,998 $ 3,049
DisaggregationOfRevenueTableTextBlock
Share-based compensation · 174 characters as filed
5. Share-Based Awards In 2019, we issued 1,747,441 stock warrants. The warrants expired on April 18, 2026 . All 1,747,441 warrants were unexercised as of the expiration date.
DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock
Income taxes · 282 characters as filed
7. Income Taxes The effective tax rate for the first quarter of 2026 was 14.8 %, compared to 10.4 % for the first quarter of 2025. The impact of the 2026 and 2025 net unfavorable tax items, when compared to a pre-tax loss, results in decreasing the tax rate from the statutory rate.
IncomeTaxDisclosureTextBlock
New accounting pronouncements · 1,929 characters as filed
"Recent Accounting Pronouncements Accounting Standards Issued but not yet Effective In 2024, the Financial Accounting Standards Board (""FASB"") issued ASU No. 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (ASU 2024-03), which requires disaggregation of certain expense captions into specified categories in disclosures within the footnotes to the financial statements. For public entities, the provisions within ASU 2024-03 are effective for the first annual reporting period beginning after December 15, 2026, and for interim periods of fiscal years beginning after December 15, 2027. The provisions within ASU 2024-03 are required to be applied prospectively; however, they may be applied retrospectively for all comparative periods following the effective date. We are currently assessing the impact the adoption of ASU 2024-03 will have on our consolidated financial statement disclosures. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (""ASU 2025-06""), which requires software capitalization to begin when both of the following occur: (1) management has authorized and committed to funding the software project; and (2) it is probable that the project will be completed and the software will be used to perform the function intended. Fo …
NewAccountingPronouncementsPolicyPolicyTextBlock · excerpt; the full note is in the filing
Revenue recognition · 661 characters as filed
2. Revenue Recognition The following table summarizes net sales by line of business: Quarter Ended (Dollars in Millions) May 2, 2026 May 3, 2025 Women's $ 849 $ 851 Accessories (including Sephora) 642 646 Men's 567 584 Home 369 370 Children's 309 312 Footwear 262 286 Net sales $ 2,998 $ 3,049 Unredeemed gift cards and merchandise return card liabilities totaled $ 248 million as of May 2, 2026 , $ 275 million as of January 31, 2026 , and $ 276 million as of May 3, 2025 . In the first quarter of 2026 and 2025, net sales of $ 46 million and $ 54 million, respectively, were recognized from gift cards redeemed in the current period and issued in prior years.
RevenueFromContractWithCustomerTextBlock
Subsequent events · 259 characters as filed
9. Subsequent Events On May 20, 2026 , the Board of Directors of Kohl's Corporation declared a quarterly cash dividend of $ 0.125 per share. The dividend will be paid on June 24, 2026 , to all shareholders of record at the close of business on June 10, 2026 .
SubsequentEventsTextBlock
Source: SEC DERA Financial Statement and Notes data sets (txt.tsv), excerpts of the filer's own note text; the full note is in the linked filing. Excerpts are the first part of each note exactly as tagged in the filing; open the filing for the full text and the tables. Descriptive and educational, not advice.
Fundamentals from SEC EDGAR. Scores, the DCF, and every model shown are educational analysis, not investment advice or price predictions.