---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-25-004437"
form_type: "8-K"
ticker: "KSS"
cik: "0000885639"
company_name: "KOHLS Corp"
filed_at: "2025-01-10T23:59:59+00:00"
generated_at: "2026-05-28T06:02:40.194475+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Kohl's to close 27 stores, San Bernardino EFC; expects $60-80M pre-tax charges in Q4 2024

## Summary
- Closure of 27 underperforming stores by April 2025 and San Bernardino EFC when lease expires in May 2025.
- Estimated cumulative pre-tax charges of $60M–$80M, including $30M non-cash asset charges and $30M–$50M cash for severance and exit costs.
- Charges expected to be substantially incurred in Q4 2024; company reaffirms FY2024 outlook excluding these charges.
- Closed stores represent ~2.3% of Kohl's more than 1,150 locations; impacted associates offered severance or open roles.

## SEC filing metadata
- accession: 0001193125-25-004437
- form_type: 8-K
- ticker: KSS
- cik: 0000885639
- company_name: KOHLS Corp
- filed_at: 2025-01-10T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.05, 7.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/885639/000119312525004437/0001193125-25-004437-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/885639/000119312525004437/d880965d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-25-004437
- JSON: https://secwatch.observer/filing/0001193125-25-004437.json
- Plain text: https://secwatch.observer/filing/0001193125-25-004437.txt

## Key facts
- Restructurings & Charges
  KOHLS Corp announced a restructuring with charges of approximately $60 million to $80 million affecting real estate and workforce (San Bernardino EFC, 27 underperforming stores).
  - Type: restructuring
  - Charge: approximately $60 million to $80 million
  - Affected area: real estate and workforce (San Bernardino EFC, 27 underperforming stores)
  source text: Kohl’s currently estimates that it will recognize cumulative pre-tax charges of approximately $60 million to $80 million, including $30 million of non-cash charges in real estate and other asset-related charges, costs, and impairments and $30 million to $50 million of cash expenditures related to associate severance, benefits, and other exit costs.
  evidence_url: https://www.sec.gov/Archives/edgar/data/885639/000119312525004437/0001193125-25-004437-index.htm

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