Quality Investor

Duluth Holdings Inc.

Rank #21Decline

DLTH · Nasdaq · Consumer Cyclical

Duluth Holdings Inc. (DLTH) — Rank #21 by gross profitability (GP/assets 0.77) · ROE -9.2% · Piotroski F-Score N/A.

As-of 2026-09-15 · CIK 0001649744 · all metrics point-in-time as of the filing date.

About

Duluth Holdings Inc. sells casual wear, workwear, outdoor apparel, and accessories for men and women in the United States.

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It offers shirts, pants, shorts, underwear, outerwear, footwear, accessories, and hard goods. The company provides its products under the Duluth Trading, AKHG, Alaskan Hardgear, Armachillo, Ballroom, Buck Naked, Bullpen, Cab Commander, Crouch Gusset, Dang Soft, Dry on the Fly, Duluth Trading Co, Duluthflex, Fire Hose, Flexpedition, Longtail T, NoGA, No Polo Shirt, No Yank, Spit & Polish, and Wild Boar names. It markets its products through its stores, website, direct mail, and customer contact centers. The company was formerly known as GEMPLER'S, Inc. Duluth Holdings Inc.

was founded in 1989 and is headquartered in Mount Horeb, Wisconsin.

Industry
Apparel Retail
Sector
Consumer Cyclical
Filer Category
Non-accelerated filerSmaller reporting company
Fiscal Year End
February 1

Price History

DLTH-69.7% · -21.2% CAGRSPY+80.5% · +12.5% CAGR

Company Snapshot

P/E, P/B, and dividend yield matter most — book value provides a floor.

Market Cap

$163.99M

P/E (annual)

P/S (annual)

0.3

P/B

0.9

P/OCF (annual)

6.8

Shareholder Yield

-3.7%

Employees

746

Industry

Apparel Retail

Exchange

Nasdaq

Signal Flags

1 green1 yellow1 red
Sequential beat (rev + EPS)Both revenue and EPS exceeded prior quarter — 1-quarter streak
Dilution above 2%Annual share count increase exceeds 2%. May be acceptable for high-growth companies funding talent via stock compensation
Revenue declining YoYRevenue contracted year over year

Quality Profile

Profitability

1/1 pass
GP / assets
0.77
Return on equity
-9.2%
Gross margin trend
PASS

Safety

1/1 pass
Balance-sheet safety
PASS
Debt / equity
1.25
Current ratio
1.88×
Net cash
$26.80M

Cash Flow

3/3 pass
Positive FCF
PASS
Cash-backed earnings
PASS
Accruals healthy
PASS
SBC / revenue
0.4%

Growth

0/2 pass
Revenue growth
-9.8%
Piotroski F-Score
N/A
Share dilution
3.7%

Terry Smith quality gate

Passes 1/5 Terry Smith thresholds

1 of 5 threshold not computable from filed data.

What Growth Is Priced In

Implied revenue growth (10Y)

-3.3%

incredible deal

The annual FCF growth rate today's price requires over a 10-year horizon (discount rate 10%, terminal growth 2.5%).

Dilution drag: 3.7% — per-share value needs a total required return of 0.4% once share-count change is priced in.

vs. own 6-year median revenue growth: -2.1%

Cost-of-equity sensitivity (implied growth at different discount rates)

r = 8%

-7.0%

r = 10% (base)

-3.3%

r = 12%

-0.2%

Net debt / market cap: -17.9%

Base FCF: $16.6M3Y mean FCF: -$6.4M

Valuation History

Current multiple vs historical range at each filing date. Band spans 25th-75th percentile.

P / E

Price / diluted EPS

N/A
13.8xmed 37.5x98.4x

P / S

Price / revenue per share

0.2xCheap
0.1xmed 0.3x0.8x

P / B

Price / book value per share

0.6xCheap
0.4xmed 0.8x2.6x

P / GP

Price / gross profit per share

0.4xCheap
0.2xmed 0.6x1.5x

P / FCF

Price / free cash flow per share

6.4xFair
5.0xmed 6.4x13.1x

Asset value and restructuring potential (balance-sheet strength) are the primary reads at this stage.

Profitability

Gross profitability (GP / assets)

0.77

Primary signal (Novy-Marx).

1st of 6 SIC 56 peers

Return on equity

-9.2%

Gross margin

53.4%

1st of 6 SIC 56 peers

Revenue growth (YoY)

-9.8%

Gross margin improving

Margin trend vs prior year.

PASS

Operating Leverage

2023202420252026
Revenue vs COGS
Revenue vs OpEx
Op. Income vs Revenue

Growth

Revenue CAGR (3Y)

-4.7%

Revenue CAGR (5Y)

-2.4%

Earnings CAGR (3Y)

FCF CAGR (3Y)

Anti-fragile safety

Balance-sheet safety

Composite anti-fragile check.

PASS

Debt / equity

1.25

5th of 6 SIC 56 peers (best = lowest)

Current ratio

1.88×

4th of 6 SIC 56 peers

Quick ratio

0.30×

Net cash

$26.80M

Cash & equivalents minus total debt.

Cash-flow health

Free cash flow

$16.57M

Operating cash flow minus capex.

Positive free cash flow

PASS

FCF / net income

2.01

Cash-backing of earnings.

FCF/NI divergence

Unfavorable divergence (yellow flag).

PASS

Accruals healthy

Cash-backed earnings.

PASS

SBC / revenue

0.4%

Stock-based comp intensity.

Piotroski F-Score

F-Score

N/A

Only 8/9 components determinable.

Lifecycle Phase History

20212026
Value
Decline
Startup