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DKS · 10-Q filed September 3, 2026

DKS earnings analysis

What we found in DKS's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

DICK’S delivered strong reported sales growth from the Foot Locker acquisition and continued healthy DICK’S Business comparable sales, but underlying profitability weakened. Q2 gross margin declined 228 basis points to 34.78%, operating margin fell 451 basis points to 7.89%, and diluted EPS decreased 25.7% to $3.50, with Foot Locker producing a $31.9 million segment loss. Cash generation improved year over year, but inventory and capital spending increased materially, while the company reiterated its previously lowered fiscal 2026 outlook of $21.9 billion to $22.2 billion in revenue and $10.94 to $11.94 in diluted EPS.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Revenue Growth Includes Foot Locker
Q2 net sales increased 53.2% year over year to $5.587 billion, including $1.737 billion from Foot Locker and a 4.9% comparable-sales increase in the DICK’S Business.
DICK’S Business Continued to Grow
DICK’S Business sales rose 5.6% to $3.850 billion and segment profit increased 2.2% to $485.2 million, supported by 4.9% comparable-sales growth and broad-based footwear, apparel and hardlines demand.
Operating Cash Flow Improved
Year-to-date operating cash flow increased to $792.3 million from $735.6 million, a $56.6 million improvement, while the company received $129.3 million of landlord construction allowances.
Foot Locker Synergy Opportunity
Management expects $100 million to $125 million of medium-term cost synergies from the Foot Locker acquisition, primarily through procurement and direct-sourcing efficiencies.
Tariff Refunds Supported Margin
The company received $59.0 million of IEEPA tariff refunds and $2.1 million of related interest income in Q2, including $38.1 million attributable to prior-year tariff costs.
Store and Merchandising Investment
The DICK’S store portfolio expanded to 892 locations, including 41 DICK’S House of Sport stores and 52 DICK’S Field House stores, while Fast Break merchandising was scaled to more than 250 Foot Locker stores globally.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Margin Pressure From Foot Locker
Consolidated gross margin fell 228 basis points to 34.78%, primarily because Foot Locker’s gross margin was 25.66%; management expects a more promotional marketplace and the greatest gross-margin pressure in Q3 2026.
Foot Locker Remains Unprofitable
Foot Locker generated $1.737 billion of Q2 sales but a $31.9 million segment loss; pro forma comparable sales declined 3.6%, reflecting promotional athletic-footwear conditions and continued international challenges.
Profitability and EPS Declined
Q2 operating income declined 2.5% to $440.8 million from $452.2 million, while operating margin contracted 451 basis points to 7.89%; diluted EPS fell 25.7% to $3.50 from $4.71.
Inventory and Markdown Risk
Inventory increased to $5.565 billion from $4.908 billion at January 31, 2026, and inventory-related working-capital use was $662.5 million year to date; management also recorded $40.4 million to write down and liquidate Foot Locker inventory.
High Capital Spending Intensity
Year-to-date capital expenditures were $743.5 million, versus $526.1 million in the prior-year period, producing only approximately $48.8 million of implied year-to-date free cash flow from $792.3 million of operating cash flow less capex.
Significant Integration Costs
The company expects up to $750 million of total acquisition-related charges, has incurred $515.8 million to date, and expects approximately $200 million of additional charges in fiscal 2026.
The numbers

What they reported.

What the company itself reported, taken out of the document.

What survived to operating profit
Of every $100 of revenue Cost of sales $65 Operating expenses $27 Left as operating profit $8
Percentages of revenue, taken from the filing. Drawn this way because it holds whatever scale the company reports in.
Earnings per share
$3.5
Gross margin
34.78%
Operating margin
7.89%
Segment
DICK’S Business: net sales $3.850 billion, up 5.6% year over year; segment profit $485.2 million, up 2.2%.
Segment
Foot Locker Business: net sales $1.737 billion; segment loss $31.9 million and pro forma comparable sales declined 3.6%.
Guidance

What they said about what is next.

The 10-Q reiterates the outlook lowered in the August 25, 2026 earnings release. Management expects fiscal 2026 net sales of $21.9 billion to $22.2 billion and diluted EPS of $10.94 to $11.94. DICK’S Business comparable-sales growth remains 2.5% to 4.0%; Foot Locker pro forma comparable sales are expected to range from negative 2.0% to flat. Management also expects approximately $1.4 billion of fiscal 2026 capital expenditures, net of landlord construction allowances.

How we read the filing overall

The filing reads worse than the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-Q · June 4, 2026
DICK'S Sporting Goods reported strong Q1 2026 results, with revenue increasing by 62.7% year-over-year to $5.16 billion, aided by the acquisition of Foot Locker. The company faced integration costs but still achieved a…
10-K · March 27, 2026
DICK’S completed the transformative acquisition of Foot Locker on September 8, 2025 and is pursuing omni-channel, experiential store concepts and digital growth (GameChanger, DICK’S Media Network) to broaden its…
10-Q · December 5, 2025
DICK'S Sporting Goods reported a strong performance in Q3 2025 with revenue reaching $4.17 billion, marking a significant increase of 36.3% compared to $3.06 billion in Q3 2024. However, the company experienced a…
10-K · March 27, 2025
DICK’S Sporting Goods emphasizes an omni-channel, experiential strategy focused on footwear, vertical brands, and new store concepts (House of Sport, Field House, Golf Galaxy Performance Centers) to drive growth. The…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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