# Lifetime Brands, Inc: financial statements, quarterly

LCUT · Nasdaq · CIK 874396 · [Industrials](/sectors/industrials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/lcut.md) · [Financials](/companies/lcut/financials.md) · [Filings](/companies/lcut/filings.md) · [Insiders](/companies/lcut/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/lcut/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [192](/filings/0001628280-24-046301.md) | [203 d](/filings/0000874396-26-000008.md) | [142](/filings/0001628280-25-023821.md) | [142](/filings/0000874396-25-000014.md) | [184](/filings/0000874396-25-000022.md) | [215 d](/filings/0000874396-26-000008.md) | [140](/filings/0000874396-26-000020.md) | [132](/filings/0000874396-26-000043.md) | [172](/filings/0000874396-25-000022.md) | [204 d](/filings/0000874396-26-000008.md) | [144](/filings/0000874396-26-000020.md) | [142](/filings/0000874396-26-000043.md) |
| Cost of revenue | $m | [121](/filings/0001628280-24-046301.md) | [129 d](/filings/0000874396-26-000008.md) | [84.7](/filings/0001628280-25-023821.md) | [87.1](/filings/0000874396-25-000014.md) | [116](/filings/0000874396-25-000022.md) | [134 d](/filings/0000874396-26-000008.md) | [89.4](/filings/0000874396-26-000020.md) | [81.0](/filings/0000874396-26-000043.md) | [111](/filings/0000874396-25-000022.md) | [125 d](/filings/0000874396-26-000008.md) | [89.3](/filings/0000874396-26-000020.md) | [48.3](/filings/0000874396-26-000043.md) |
| Gross profit | $m | [71.0](/filings/0001628280-24-046301.md) | [73.9 d](/filings/0000874396-26-000008.md) | [57.5](/filings/0001628280-25-023821.md) | [54.6](/filings/0000874396-25-000014.md) | [67.4](/filings/0000874396-25-000022.md) | [81.2 d](/filings/0000874396-26-000008.md) | [50.6](/filings/0000874396-26-000020.md) | [50.8](/filings/0000874396-26-000043.md) | [60.4](/filings/0000874396-25-000022.md) | [78.8 d](/filings/0000874396-26-000008.md) | [54.2](/filings/0000874396-26-000020.md) | [93.2](/filings/0000874396-26-000043.md) |
| Selling, general and administrative | $m | [40.2](/filings/0001628280-24-046301.md) | [38.7 d](/filings/0000874396-26-000008.md) | [39.5](/filings/0001628280-25-023821.md) | [38.3](/filings/0000874396-25-000014.md) | [38.8](/filings/0000874396-25-000022.md) | [43.2 d](/filings/0000874396-26-000008.md) | [31.5](/filings/0000874396-26-000020.md) | [37.5](/filings/0000874396-26-000043.md) | [35.5](/filings/0000874396-25-000022.md) | [38.0 d](/filings/0000874396-26-000008.md) | [36.8](/filings/0000874396-26-000020.md) | [39.5](/filings/0000874396-26-000043.md) |
| Operating income | $m | [13.6](/filings/0001628280-24-046301.md) | [15.7 d](/filings/0000874396-26-000008.md) | [1.8](/filings/0001628280-25-023821.md) | [1.2](/filings/0000874396-25-000014.md) | [8.6](/filings/0000874396-25-000022.md) | [15.5 d](/filings/0000874396-26-000008.md) | [1.1](/filings/0000874396-26-000020.md) | [(37.2)](/filings/0000874396-26-000043.md) | [6.7](/filings/0000874396-25-000022.md) | [20.0 d](/filings/0000874396-26-000008.md) | [(2.2)](/filings/0000874396-26-000020.md) | [31.6](/filings/0000874396-26-000043.md) |
| Interest expense | $m | [5.2](/filings/0001628280-24-046301.md) | [5.6 d](/filings/0001628280-25-012650.md) | [5.6](/filings/0001628280-25-023821.md) | [5.2](/filings/0000874396-25-000014.md) | [5.8](/filings/0000874396-25-000022.md) | [5.6 d](/filings/0001628280-25-012650.md) | [4.9](/filings/0001628280-25-023821.md) | [5.1](/filings/0000874396-25-000014.md) | [5.0](/filings/0000874396-25-000022.md) | [5.0 d](/filings/0000874396-26-000008.md) | [4.5](/filings/0000874396-26-000020.md) | [4.1](/filings/0000874396-26-000043.md) |
| Income tax | $m | [3.0](/filings/0001628280-24-046301.md) | [3.3 d](/filings/0000874396-26-000008.md) | [0.2](/filings/0001628280-25-023821.md) | [(0.1)](/filings/0000874396-25-000014.md) | [1.5](/filings/0000874396-25-000022.md) | [1.7 d](/filings/0000874396-26-000008.md) | [(0.1)](/filings/0000874396-26-000020.md) | [(2.8)](/filings/0000874396-26-000043.md) | [2.9](/filings/0000874396-25-000022.md) | [(3.2) d](/filings/0000874396-26-000008.md) | [(1.7)](/filings/0000874396-26-000020.md) | [8.1](/filings/0000874396-26-000043.md) |
| Net income | $m | [4.2](/filings/0001628280-24-046301.md) | [2.7 d](/filings/0000874396-26-000008.md) | [(6.3)](/filings/0000874396-25-000022.md) | [(18.2)](/filings/0000874396-25-000022.md) | [0.3](/filings/0000874396-25-000022.md) | [8.9 d](/filings/0000874396-26-000008.md) | [(4.2)](/filings/0000874396-26-000043.md) | [(39.7)](/filings/0000874396-26-000043.md) | [(1.2)](/filings/0000874396-25-000022.md) | [18.2 d](/filings/0000874396-26-000008.md) | [(4.8)](/filings/0000874396-26-000043.md) | [19.6](/filings/0000874396-26-000043.md) |
| Diluted EPS | $ per share | [0.20](/filings/0001628280-24-046301.md) | not reported | [(0.29)](/filings/0001628280-25-023821.md) | [(0.85)](/filings/0000874396-25-000014.md) | [0.02](/filings/0000874396-25-000022.md) | not reported | [(0.19)](/filings/0000874396-26-000020.md) | [(1.83)](/filings/0000874396-26-000043.md) | [(0.05)](/filings/0000874396-25-000022.md) | not reported | [(0.22)](/filings/0000874396-26-000020.md) | [0.87](/filings/0000874396-26-000043.md) |
| Basic EPS | $ per share | [0.20](/filings/0001628280-24-046301.md) | not reported | [(0.29)](/filings/0001628280-25-023821.md) | [(0.85)](/filings/0000874396-25-000014.md) | [0.02](/filings/0000874396-25-000022.md) | not reported | [(0.19)](/filings/0000874396-26-000020.md) | [(1.83)](/filings/0000874396-26-000043.md) | [(0.05)](/filings/0000874396-25-000022.md) | not reported | [(0.22)](/filings/0000874396-26-000020.md) | [0.89](/filings/0000874396-26-000043.md) |

- Revenue: us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax
- Cost of revenue: us-gaap:CostOfGoodsAndServicesSold
- Gross profit: us-gaap:GrossProfit
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpense, us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q3 FY2023 (2023-09-30) | FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [6.3](/filings/0001628280-23-038268.md) | [16.2](/filings/0001628280-25-012650.md) | [4.6](/filings/0001628280-24-022257.md) | [3.4](/filings/0001628280-24-036161.md) | [6.0](/filings/0001628280-24-046301.md) | [2.9](/filings/0000874396-26-000008.md) | [10.4](/filings/0001628280-25-023821.md) | [12.0](/filings/0000874396-25-000014.md) | [12.1](/filings/0000874396-25-000022.md) | [4.3](/filings/0000874396-26-000043.md) | [13.9](/filings/0000874396-26-000020.md) | [5.5](/filings/0000874396-26-000043.md) |
| Current assets | $m | [391](/filings/0001628280-23-038268.md) | [376](/filings/0001628280-25-012650.md) | [322](/filings/0001628280-24-022257.md) | [343](/filings/0001628280-24-036161.md) | [400](/filings/0001628280-24-046301.md) | [374](/filings/0000874396-26-000008.md) | [341](/filings/0001628280-25-023821.md) | [337](/filings/0000874396-25-000014.md) | [375](/filings/0000874396-25-000022.md) | [374](/filings/0000874396-26-000043.md) | [334](/filings/0000874396-26-000020.md) | [372](/filings/0000874396-26-000043.md) |
| Total assets | $m | [692](/filings/0001628280-23-038268.md) | [667](/filings/0001628280-25-012650.md) | [603](/filings/0001628280-24-022257.md) | [617](/filings/0001628280-24-036161.md) | [669](/filings/0001628280-24-046301.md) | [634](/filings/0000874396-26-000008.md) | [595](/filings/0001628280-25-023821.md) | [552](/filings/0000874396-25-000014.md) | [581](/filings/0000874396-25-000022.md) | [573](/filings/0000874396-26-000043.md) | [528](/filings/0000874396-26-000020.md) | [617](/filings/0000874396-26-000043.md) |
| Current liabilities | $m | [154](/filings/0001628280-23-038268.md) | [152](/filings/0001628280-25-012650.md) | [123](/filings/0001628280-24-022257.md) | [146](/filings/0001628280-24-036161.md) | [170](/filings/0001628280-24-046301.md) | [152](/filings/0000874396-26-000008.md) | [124](/filings/0001628280-25-023821.md) | [127](/filings/0000874396-25-000014.md) | [139](/filings/0000874396-25-000022.md) | [131](/filings/0000874396-26-000043.md) | [114](/filings/0000874396-26-000020.md) | [177](/filings/0000874396-26-000043.md) |
| Long-term debt | $m | not reported | [150](/filings/0001628280-24-010568.md) | not reported | not reported | not reported | [143](/filings/0001628280-25-012650.md) | not reported | not reported | not reported | [135](/filings/0000874396-26-000008.md) | not reported | not reported |
| Current portion of debt | $m | [13.9](/filings/0001628280-23-038268.md) | [4.7](/filings/0001628280-24-046301.md) | [10.7](/filings/0001628280-24-022257.md) | [6.8](/filings/0001628280-24-036161.md) | [6.9](/filings/0001628280-24-046301.md) | [4.9](/filings/0000874396-26-000008.md) | [4.9](/filings/0001628280-25-023821.md) | [5.0](/filings/0000874396-25-000014.md) | [5.0](/filings/0000874396-25-000022.md) | [5.0](/filings/0000874396-26-000043.md) | [5.1](/filings/0000874396-26-000020.md) | [0.0](/filings/0000874396-26-000043.md) |
| Short-term borrowings | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | [(226)](/filings/0001628280-24-046301.md) | [231](/filings/0000874396-26-000008.md) | [224](/filings/0000874396-25-000022.md) | [220](/filings/0000874396-25-000022.md) | [221](/filings/0000874396-25-000022.md) | [230](/filings/0000874396-26-000043.md) | [226](/filings/0000874396-26-000043.md) | [186](/filings/0000874396-26-000043.md) | [185](/filings/0000874396-25-000022.md) | [202](/filings/0000874396-26-000043.md) | [197](/filings/0000874396-26-000043.md) | [217](/filings/0000874396-26-000043.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Long-term debt: us-gaap:LongTermDebt
- Current portion of debt: us-gaap:LongTermDebtCurrent
- Short-term borrowings: not reported
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(12.0) d](/filings/0001628280-24-046301.md) | [39.5 d](/filings/0000874396-26-000008.md) | [10.5](/filings/0001628280-25-023821.md) | [10.4 d](/filings/0000874396-25-000014.md) | [(22.7) d](/filings/0000874396-25-000022.md) | [20.3 d](/filings/0000874396-26-000008.md) | [16.7](/filings/0000874396-26-000020.md) | [9.3 d](/filings/0000874396-26-000043.md) | [(22.2) d](/filings/0000874396-25-000022.md) | [3.7 d](/filings/0000874396-26-000008.md) | [33.8](/filings/0000874396-26-000020.md) | [12.2 d](/filings/0000874396-26-000043.md) |
| Capital expenditure | $m | [0.8 d](/filings/0001628280-24-046301.md) | [1.0 d](/filings/0000874396-26-000008.md) | [0.6](/filings/0001628280-25-023821.md) | [0.5 d](/filings/0000874396-25-000014.md) | [0.5 d](/filings/0000874396-25-000022.md) | [0.6 d](/filings/0000874396-26-000008.md) | [1.6](/filings/0000874396-26-000020.md) | [1.2 d](/filings/0000874396-26-000043.md) | [0.5 d](/filings/0000874396-25-000022.md) | [1.1 d](/filings/0000874396-26-000008.md) | [3.8](/filings/0000874396-26-000020.md) | [1.3 d](/filings/0000874396-26-000043.md) |
| Dividends paid | $m | [0.9 d](/filings/0001628280-24-046301.md) | [0.9 d](/filings/0000874396-26-000008.md) | [1.0](/filings/0001628280-25-023821.md) | [1.0 d](/filings/0000874396-25-000014.md) | [0.9 d](/filings/0000874396-25-000022.md) | [0.9 d](/filings/0000874396-26-000008.md) | [1.0](/filings/0000874396-26-000020.md) | [0.9 d](/filings/0000874396-26-000043.md) | [0.9 d](/filings/0000874396-25-000022.md) | [0.9 d](/filings/0000874396-26-000008.md) | [1.0](/filings/0000874396-26-000020.md) | [1.0 d](/filings/0000874396-26-000043.md) |
| Share repurchases | $m | [0.0 d](/filings/0001628280-24-046301.md) | [0.0 d](/filings/0000874396-26-000008.md) | [0.0](/filings/0001628280-24-022257.md) | [0.0 d](/filings/0001628280-24-036161.md) | [0.0 d](/filings/0001628280-24-046301.md) | [0.0 d](/filings/0000874396-26-000008.md) | not reported | not reported | not reported | not reported | not reported | not reported |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities
- Capital expenditure: us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
- Dividends paid: us-gaap:PaymentsOfDividends
- Share repurchases: us-gaap:PaymentsForRepurchaseOfCommonStock

## Shares

| Line item | Unit | Q3 FY2022 (2022-09-30) | Q1 FY2023 (2023-03-31) | Q2 FY2023 (2023-06-30) | Q3 FY2023 (2023-09-30) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [21.5](/filings/0001628280-23-038268.md) | [21.2](/filings/0001628280-24-022257.md) | [21.1](/filings/0001628280-24-036161.md) | [21.3](/filings/0001628280-24-046301.md) | [21.4](/filings/0001628280-25-023821.md) | [21.4](/filings/0000874396-25-000014.md) | [21.6](/filings/0000874396-25-000022.md) | [21.6](/filings/0000874396-26-000020.md) | [21.7](/filings/0000874396-26-000043.md) | [21.8](/filings/0000874396-25-000022.md) | [21.8](/filings/0000874396-26-000020.md) | [22.6](/filings/0000874396-26-000043.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 22,988,836 at 2026-07-31, from the cover of the [10-Q filed 2026-08-06](/filings/0000874396-26-000043.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:26 ET. No prices; not investment advice.