---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-26-381026"
form_type: "8-K"
ticker: "DLTH"
cik: "0001649744"
company_name: "DULUTH HOLDINGS INC."
filed_at: "2026-09-03T11:17:40+00:00"
generated_at: "2026-09-03T11:20:19.550231+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Duluth Q2 net income $18.4M vs $1.3M; raises FY26 adjusted EBITDA guidance to $38-42M

## Summary
- Net income $18.4M vs $1.3M prior year; EPS $0.50 reported and adjusted, incl. $0.44 from tariff refunds.
- Net sales down 7.8% to $121.4M; DTC -11.5% to $70.1M, retail -2.4% to $51.3M.
- Gross margin 72.8% (59.6% ex-tariff refunds), up 490 bps; inventory down 15.5% ($22.9M).
- FY26 adjusted EBITDA guidance raised to $38-42M from $28-32M; net sales affirmed $540-560M.
- Zero debt on $70M ABL facility; cash $26.8M, net liquidity $96.1M.

## SEC filing metadata
- accession: 0001193125-26-381026
- form_type: 8-K
- ticker: DLTH
- cik: 0001649744
- company_name: DULUTH HOLDINGS INC.
- filed_at: 2026-09-03T11:17:40+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1649744/000119312526381026/0001193125-26-381026-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1649744/000119312526381026/dlth-20260903.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-381026
- JSON: https://secwatch.observer/filing/0001193125-26-381026.json
- Plain text: https://secwatch.observer/filing/0001193125-26-381026.txt

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