Bath & Body Works Q1 Net Income Dips to $76M Amid Revenue Decline

Ticker: BBWI · Form: 10-Q · Filed: May 29, 2025 · CIK: 701985

Bath & Body Works, INC. 10-Q Filing Summary
FieldDetail
CompanyBath & Body Works, INC. (BBWI)
Form Type10-Q
Filed DateMay 29, 2025
Risk Levelmedium
Sentimentbearish

Sentiment: bearish

Topics: Retail, Earnings, 10-Q Analysis, Consumer Discretionary, Share Repurchase, Financial Performance, Personal Care

Related Tickers: BBWI, ULTA, ELF

TL;DR

**BBWI's Q1 results are a red flag; revenue and profit dips suggest a tough road ahead for this retail staple.**

AI Summary

Bath & Body Works, Inc. (BBWI) reported a net income of $76 million for the first quarter ended May 3, 2025, a decrease from $87 million in the prior-year period. The company's revenue for the quarter was $1.379 billion, down from $1.451 billion in the comparable period of 2024, representing a 5% decline. This revenue decrease was primarily driven by lower comparable sales. The company continued its share repurchase program, buying back shares worth $100 million during the quarter. Total stockholders' equity decreased to $1.026 billion as of May 3, 2025, from $1.096 billion as of February 1, 2025, largely due to share repurchases and dividend payments. The strategic outlook remains focused on managing inventory and optimizing store performance amidst a challenging retail environment. The company also noted a slight increase in accumulated other comprehensive income to $10 million from $9 million.

Why It Matters

BBWI's declining revenue and net income signal a challenging retail environment, impacting investor confidence and potentially leading to a re-evaluation of its market position against competitors like Ulta Beauty and Sephora. For employees, sustained revenue declines could lead to cost-cutting measures or store closures. Customers might see fewer new product launches or less aggressive promotional activities as the company focuses on profitability. The broader market will watch BBWI as a bellwether for discretionary consumer spending in the personal care and home fragrance sectors.

Risk Assessment

Risk Level: medium — The company's net income decreased to $76 million in Q1 2025 from $87 million in Q1 2024, and revenue fell by 5% to $1.379 billion from $1.451 billion. This consistent decline in key financial metrics, coupled with a reduction in total stockholders' equity from $1.096 billion to $1.026 billion, indicates a medium risk level due to operational headwinds and potential market share erosion.

Analyst Insight

Investors should consider holding BBWI shares if they believe in the long-term brand strength, but new investments should be approached with caution given the declining financial performance. Monitor upcoming earnings calls for management's strategies to reverse the revenue decline and improve profitability.

Financial Highlights

revenue
$1.379B
net Income
$76M
revenue Growth
-5.0%

Key Numbers

Key Players & Entities

FAQ

What were Bath & Body Works' net income and revenue for Q1 2025?

Bath & Body Works (BBWI) reported a net income of $76 million for the first quarter ended May 3, 2025, and revenue of $1.379 billion for the same period.

How did Bath & Body Works' Q1 2025 performance compare to Q1 2024?

In Q1 2025, BBWI's net income decreased to $76 million from $87 million in Q1 2024, and revenue fell by 5% from $1.451 billion in Q1 2024 to $1.379 billion.

What was the impact of share repurchases on Bath & Body Works in Q1 2025?

Bath & Body Works repurchased shares worth $100 million during Q1 2025, which contributed to a decrease in total stockholders' equity from $1.096 billion to $1.026 billion.

What is the current total stockholders' equity for Bath & Body Works?

As of May 3, 2025, Bath & Body Works' total stockholders' equity stood at $1.026 billion, down from $1.096 billion as of February 1, 2025.

What are the key risks highlighted by Bath & Body Works' Q1 2025 filing?

The primary risks include declining revenue and net income, with revenue down 5% and net income falling from $87 million to $76 million, indicating operational challenges in a competitive retail market.

What does the decrease in Bath & Body Works' revenue mean for investors?

The 5% decrease in revenue to $1.379 billion suggests weakening consumer demand or increased competition, which could impact future profitability and stock performance, prompting investors to re-evaluate their positions.

Has Bath & Body Works changed its name recently?

Bath & Body Works, Inc. was formerly known as L Brands, Inc. until a name change on March 22, 2013, and prior to that, Limited Brands Inc. and Limited Inc.

What is the fiscal year end for Bath & Body Works?

Bath & Body Works' fiscal year ends on January 31st, as indicated in their filing data.

Where is Bath & Body Works' business headquarters located?

Bath & Body Works' business headquarters is located at Three Limited Pkwy, P.O. Box 16000, Columbus, OH 43230.

What is the significance of the accumulated other comprehensive income for Bath & Body Works?

Bath & Body Works' accumulated other comprehensive income increased slightly to $10 million as of May 3, 2025, from $9 million as of February 1, 2025, reflecting minor changes in unrealized gains or losses not recognized in net income.

Industry Context

Bath & Body Works operates in the highly competitive retail sector, specifically focusing on personal care and home fragrance products. The industry is characterized by evolving consumer preferences, significant promotional activity, and the ongoing shift towards e-commerce. Companies like BBWI face pressure to maintain brand relevance and manage inventory effectively in a dynamic market.

Regulatory Implications

As a publicly traded company, Bath & Body Works is subject to SEC regulations and reporting requirements, including the timely filing of 10-Q reports. Compliance with accounting standards and disclosure rules is critical to maintain investor confidence and avoid potential penalties.

What Investors Should Do

  1. Monitor comparable sales trends closely.
  2. Analyze the impact of share repurchases on equity.
  3. Evaluate inventory management strategies.

Key Dates

Glossary

10-Q
A quarterly report required by the U.S. Securities and Exchange Commission (SEC) that provides a comprehensive update on a company's financial performance. (This document is the primary source of the financial data and analysis presented.)
Accumulated Other Comprehensive Income
A component of shareholders' equity that includes unrealized gains and losses on investments, foreign currency translation adjustments, and pension plan adjustments. (BBWI reported a slight increase to $10 million from $9 million, indicating minor fluctuations in these non-operating items.)
Total Stockholders' Equity
The net worth of a company, calculated as total assets minus total liabilities. It represents the ownership interest in the company. (Decreased to $1.026 billion as of May 3, 2025, from $1.096 billion on February 1, 2025, primarily due to share repurchases and dividends.)
Share Repurchases
A program where a company buys back its own shares from the open market, reducing the number of outstanding shares. (BBWI spent $100 million on share repurchases in Q1 2025, which directly impacted the decrease in total stockholders' equity.)

Year-Over-Year Comparison

Compared to the prior-year period, Bath & Body Works reported a 5% decrease in revenue, falling to $1.379 billion from $1.451 billion, primarily due to lower comparable sales. Net income also saw a decline, dropping to $76 million from $87 million. Total stockholders' equity decreased from $1.096 billion at the start of the fiscal year to $1.026 billion by the end of Q1 2025, largely influenced by $100 million in share repurchases and dividend payments.

Filing Details

This Form 10-Q (Form 10-Q) was filed with the SEC on May 29, 2025 regarding Bath & Body Works, Inc. (BBWI).

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