---
schema_version: "secwatch.filing_event.v1"
accession: "0001837671-26-000078"
form_type: "8-K"
ticker: "CPPTL"
cik: "0001837671"
company_name: "Copper Property CTL Pass Through Trust"
filed_at: "2026-09-18T20:15:15+00:00"
generated_at: "2026-09-18T20:17:23.413503+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# JCPenney Q2 net sales down 8.2% to $1.30B; net income $54M vs $110M

## Summary
- Q2 total net sales $1,301M vs $1,417M; total revenues $1,364M vs $1,482M.
- Q2 net income $54M vs $110M; H1 net loss of $11M vs income $41M.
- Comparable store sales down 4.7% in Q2 and 3.1% TTM; 198 stores.
- Liquidity $800M, no revolver borrowings; gross margin 39.2%.
- Launched JCPenney Marketplace; synergy activities expected to exceed targets.

## SEC filing metadata
- accession: 0001837671-26-000078
- form_type: 8-K
- ticker: CPPTL
- cik: 0001837671
- company_name: Copper Property CTL Pass Through Trust
- filed_at: 2026-09-18T20:15:15+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 7.01, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1837671/000183767126000078/0001837671-26-000078-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1837671/000183767126000078/cpt-20260918.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001837671-26-000078
- JSON: https://secwatch.observer/filing/0001837671-26-000078.json
- Plain text: https://secwatch.observer/filing/0001837671-26-000078.txt

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