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[8-K] Dollar Tree Inc. Reports Material Event

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Form Type
8-K
Rhea-AI Filing Summary

Dollar Tree, Inc. (DLTR) has closed the divestiture of its Family Dollar Stores, LLC subsidiary to 1959 Holdings, LLC on 5 July 2025. The transaction, first announced on 25 March 2025, transfers 100% of Family Dollar鈥檚 membership interests in exchange for a base cash consideration of $1.0075 billion, subject to customary working-capital and indebtedness adjustments. At closing, $665 million was received; management expects an additional 鈮�$135 million from net working-capital monetisation, bringing estimated net proceeds to 鈮�$800 million within 90 days.

Pro forma balance-sheet impact (as if the sale occurred 3 May 2025):

  • Total assets decline $4.044 billion to $14.248 billion, driven primarily by elimination of Family Dollar鈥檚 $4.603 billion current assets, partially offset by recognised cash proceeds of $681.8 million and reclassification of $103 million intra-group cash.
  • Total liabilities fall $4.027 billion to $10.360 billion, mainly from removal of $3.904 billion current liabilities tied to the discontinued operations and a $123 million reduction in taxes payable.
  • Total shareholders鈥� equity contracts modestly by $17 million to $3.888 billion, reflecting the estimated loss on sale.

Pro forma operating impact (continuing operations):

  • 13 weeks ended 3 May 2025: Income rises from $313.5 million to $337.1 million (+$23.6 million). EPS increases $0.11 to $1.58 as SG&A falls by $11.6 million (employee costs transferred) and DLTR recognises $19.7 million of service income under a Transition Services Agreement (TSA).
  • Fiscal year ended 1 Feb 2025: Income increases $108.7 million to $1.151 billion; basic EPS improves $0.51 to $5.34 (diluted +$0.50). SG&A is $46.4 million lower and TSA income totals $96.5 million.

Strategic and cash-flow considerations: The divestiture simplifies DLTR鈥檚 portfolio, injects significant liquidity, reduces leverage, and immediately accretes EPS, albeit at the cost of a small book loss and a smaller asset base. Ongoing TSA fees provide a temporary revenue stream while the buyer transitions operations.

Dollar Tree, Inc. (DLTR) ha completato la cessione della sua controllata Family Dollar Stores, LLC a 1959 Holdings, LLC il 5 luglio 2025. L鈥檕perazione, annunciata per la prima volta il 25 marzo 2025, trasferisce il 100% delle quote di Family Dollar in cambio di un compenso base in contanti di 1,0075 miliardi di dollari, soggetto alle consuete rettifiche per capitale circolante e indebitamento. Alla chiusura, 猫 stato ricevuto un importo di 665 milioni di dollari; la direzione prevede ulteriori circa 135 milioni di dollari dalla monetizzazione del capitale circolante netto, portando i proventi netti stimati a circa 800 milioni di dollari entro 90 giorni.

Impatto pro forma sul bilancio (come se la vendita fosse avvenuta il 3 maggio 2025):

  • Le attivit脿 totali diminuiscono di 4,044 miliardi di dollari a 14,248 miliardi di dollari, principalmente per l鈥檈liminazione degli 4,603 miliardi di dollari di attivit脿 correnti di Family Dollar, parzialmente compensate da proventi in contanti riconosciuti per 681,8 milioni di dollari e dalla riclassificazione di 103 milioni di dollari di liquidit脿 intra-gruppo.
  • Le passivit脿 totali si riducono di 4,027 miliardi di dollari a 10,360 miliardi di dollari, principalmente per la rimozione di 3,904 miliardi di dollari di passivit脿 correnti legate alle operazioni cessate e una riduzione di 123 milioni di dollari delle imposte da pagare.
  • Il patrimonio netto si contrae modestamente di 17 milioni di dollari a 3,888 miliardi di dollari, riflettendo la perdita stimata sulla vendita.

Impatto operativo pro forma (operazioni in corso):

  • 13 settimane al 3 maggio 2025: il reddito aumenta da 313,5 milioni di dollari a 337,1 milioni di dollari (+23,6 milioni). L鈥檜tile per azione (EPS) cresce di 0,11 dollari a 1,58 dollari grazie a una riduzione delle spese SG&A di 11,6 milioni di dollari (costi del personale trasferiti) e al riconoscimento da parte di DLTR di 19,7 milioni di dollari di ricavi per servizi nell鈥檃mbito di un Accordo di Servizi di Transizione (TSA).
  • Anno fiscale chiuso al 1 febbraio 2025: il reddito aumenta di 108,7 milioni di dollari a 1,151 miliardi di dollari; l鈥橢PS base migliora di 0,51 dollari a 5,34 dollari (diluito +0,50). Le spese SG&A sono inferiori di 46,4 milioni di dollari e i ricavi TSA ammontano a 96,5 milioni di dollari.

Considerazioni strategiche e di flusso di cassa: La cessione semplifica il portafoglio di DLTR, genera liquidit脿 significativa, riduce la leva finanziaria e aumenta immediatamente l鈥橢PS, sebbene a costo di una piccola perdita contabile e di una base di attivit脿 pi霉 ridotta. Le commissioni TSA forniscono un flusso di ricavi temporaneo durante la fase di transizione delle operazioni da parte dell鈥檃cquirente.

Dollar Tree, Inc. (DLTR) ha cerrado la venta de su subsidiaria Family Dollar Stores, LLC a 1959 Holdings, LLC el 5 de julio de 2025. La transacci贸n, anunciada inicialmente el 25 de marzo de 2025, transfiere el 100% de los intereses de membres铆a de Family Dollar a cambio de una consideraci贸n base en efectivo de 1.0075 mil millones de d贸lares, sujeta a ajustes habituales por capital de trabajo y endeudamiento. Al cierre, se recibieron 665 millones de d贸lares; la direcci贸n espera obtener aproximadamente 135 millones de d贸lares adicionales por la monetizaci贸n del capital de trabajo neto, elevando los ingresos netos estimados a aproximadamente 800 millones de d贸lares en un plazo de 90 d铆as.

Impacto pro forma en el balance (como si la venta hubiera ocurrido el 3 de mayo de 2025):

  • Los activos totales disminuyen en 4.044 mil millones de d贸lares a 14.248 mil millones de d贸lares, principalmente debido a la eliminaci贸n de 4.603 mil millones de d贸lares en activos corrientes de Family Dollar, parcialmente compensado por el reconocimiento de ingresos en efectivo por 681,8 millones de d贸lares y la reclasificaci贸n de 103 millones de d贸lares en efectivo intragrupo.
  • Los pasivos totales caen en 4.027 mil millones de d贸lares a 10.360 mil millones de d贸lares, principalmente por la eliminaci贸n de 3.904 mil millones de d贸lares en pasivos corrientes relacionados con las operaciones discontinuadas y una reducci贸n de 123 millones de d贸lares en impuestos por pagar.
  • El patrimonio neto se contrae modestamente en 17 millones de d贸lares a 3.888 mil millones de d贸lares, reflejando la p茅rdida estimada en la venta.

Impacto operativo pro forma (operaciones continuas):

  • 13 semanas terminadas el 3 de mayo de 2025: Los ingresos aumentan de 313,5 millones de d贸lares a 337,1 millones de d贸lares (+23,6 millones). Las ganancias por acci贸n (EPS) suben 0,11 d贸lares a 1,58 d贸lares debido a una reducci贸n en gastos SG&A de 11,6 millones de d贸lares (costos de empleados transferidos) y al reconocimiento por parte de DLTR de 19,7 millones de d贸lares en ingresos por servicios bajo un Acuerdo de Servicios de Transici贸n (TSA).
  • A帽o fiscal terminado el 1 de febrero de 2025: Los ingresos aumentan 108,7 millones de d贸lares a 1.151 mil millones de d贸lares; el EPS b谩sico mejora 0,51 d贸lares a 5,34 d贸lares (diluido +0,50). Los gastos SG&A son 46,4 millones de d贸lares menores y los ingresos por TSA suman 96,5 millones de d贸lares.

Consideraciones estrat茅gicas y de flujo de caja: La venta simplifica el portafolio de DLTR, genera liquidez significativa, reduce el apalancamiento y aumenta inmediatamente el EPS, aunque a costa de una peque帽a p茅rdida contable y una base de activos menor. Las tarifas continuas del TSA proporcionan un flujo temporal de ingresos durante la transici贸n operativa del comprador.

Dollar Tree, Inc. (DLTR)鞚� 2025雲� 7鞗� 5鞚� 鞛愴殞靷澑 Family Dollar Stores, LLC毳� 1959 Holdings, LLC鞐� 毵り皝 鞕勲頄堨姷雼堧嫟. 鞚� 瓯半灅電� 2025雲� 3鞗� 25鞚� 觳橃潓 氚滍憸霅橃棃鞙茧┌, Family Dollar鞚� 歆�攵� 100%毳� 鞏戨弰頃橂姅 雽�臧�搿� 旮半掣 順勱笀 雽�旮� 10鞏� 750毵� 雼煬毳� 氚涭溂氅�, 鞚措姅 韱奠儊鞝侅澑 鞖挫爠鞛愲掣 氚� 攵�毂� 臁办爼鞚� 鞝侅毄霅╇媹雼�. 膦呹舶 鞁滌爯鞐� 6鞏� 6,500毵� 雼煬臧� 靾橂牴霅橃棃鞙茧┌, 瓴届榿歆勳潃 靾滌毚鞝勳瀽氤� 順勱笀頇旊攵�韯� 於旉皜搿� 鞎� 1鞏� 3,500毵� 雼煬毳� 頇曤炒頃� 瓴冹溂搿� 鞓堨儊頃橃棳, 90鞚� 雮挫棎 齑� 靾滌垬鞚奠澊 鞎� 8鞏� 雼煬鞐� 鞚措ゼ 瓴冹溂搿� 氤搓碃 鞛堨姷雼堧嫟.

頂勲韽 雽�彀寑臁绊憸 鞓來枼 (2025雲� 5鞗� 3鞚� 毵り皝 臧�鞝�):

  • 齑� 鞛愳偘鞚� 40鞏� 4,400毵� 雼煬 臧愳唽顷橃棳 142鞏� 4,800毵� 雼煬臧� 霅橃棃鞙茧┌, 欤茧 Family Dollar鞚� 46鞏� 300毵� 雼煬鞚� 鞙犽彊鞛愳偘 鞝滉卑鞐� 霐半ジ 瓴冹澊氅�, 順勱笀 靾橃澋 6鞏� 8,180毵� 雼煬 鞚胳嫕瓿� 攴鸽９ 雮� 順勱笀 1鞏� 300毵� 雼煬 鞛秳毳橂 鞚茧秬 靸侅噭霅橃棃鞀惦媹雼�.
  • 齑� 攵�毂勲姅 40鞏� 2,700毵� 雼煬 欷勋柎 103鞏� 6,000毵� 雼煬臧� 霅橃棃鞙茧┌, 欤茧 欷戨嫧霅� 靷梾 甏�霠� 39鞏� 400毵� 雼煬鞚� 鞙犽彊攵�毂� 鞝滉卑鞕� 1鞏� 2,300毵� 雼煬鞚� 靹戈笀 氙胳旮夓暋 臧愳唽鞐� 旮办澑頃╇媹雼�.
  • 齑� 鞛愲掣鞚� 毵り皝 靻愳嫟 於旍爼旃� 氚橃榿鞙茧 1,700毵� 雼煬 臧愳唽顷橃棳 38鞏� 8,800毵� 雼煬臧� 霅橃棃鞀惦媹雼�.

頂勲韽 鞓侅梾 鞓來枼 (瓿勳啀 鞓侅梾 攵�氍�):

  • 2025雲� 5鞗� 3鞚� 膦呺 13欤� 旮瓣皠: 靾橃澋鞚赌 3鞏� 1,350毵� 雼煬鞐愳劀 3鞏� 3,710毵� 雼煬搿� 歃濌皜 (+2,360毵� 雼煬). 欤茧嫻靾滌澊鞚�(EPS)鞚� 歆侅洂 牍勳毄 鞚挫爠鞐� 霐半ジ SG&A 牍勳毄 1,160毵� 雼煬 臧愳唽鞕� 鞝勴櫂 靹滊箘鞀� 瓿勳暯(TSA)鞐� 霐半ジ 1,970毵� 雼煬 靹滊箘鞀� 靾橃澋 鞚胳嫕鞙茧 0.11雼煬 靸侅姽顷橃棳 1.58雼煬臧� 霅橃棃鞀惦媹雼�.
  • 2025雲� 2鞗� 1鞚� 膦呺 須岅硠鞐半弰: 靾橃澋鞚赌 1鞏� 870毵� 雼煬 歃濌皜顷橃棳 11鞏� 5,100毵� 雼煬臧� 霅橃棃鞙茧┌, 旮半掣 EPS電� 0.51雼煬 靸侅姽顷� 5.34雼煬 (頋劃 EPS +0.50雼煬)鞛呺媹雼�. SG&A 牍勳毄鞚� 4,640毵� 雼煬 臧愳唽頄堦碃 TSA 靾橃澋鞚赌 9,650毵� 雼煬鞛呺媹雼�.

鞝勲灥鞝� 氚� 順勱笀 頋愲 瓿犽牑靷暛: 鞚措矆 毵り皝鞚� DLTR鞚� 韽姼韽措Μ鞓るゼ 雼垳頇旐晿瓿� 靸侂嫻頃� 鞙犽彊靹膘潉 鞝滉车頃橂┌, 霠堧矂毽毳� 臧愳唽鞁滍偆瓿� EPS毳� 歃夓嫓 歃濌皜鞁滍偆歆�毵�, 靻岇暋鞚� 鞛ル秬靸� 靻愳嫟瓿� 於曥唽霅� 鞛愳偘 旮半皹鞚� 臧愳垬頃╇媹雼�. 歆�靻嶌爜鞚� TSA 靾橃垬耄岆姅 甑Г鞛愱皜 鞖挫榿鞚� 鞝勴櫂頃橂姅 霃欖晥 鞚检嫓鞝侅澑 靾橃澋鞗愳潉 鞝滉车頃╇媹雼�.

Dollar Tree, Inc. (DLTR) a finalis茅 la cession de sa filiale Family Dollar Stores, LLC 脿 1959 Holdings, LLC le 5 juillet 2025. La transaction, annonc茅e initialement le 25 mars 2025, transf猫re 100 % des int茅r锚ts de Family Dollar en 茅change d鈥檜ne contrepartie de base en esp猫ces de 1,0075 milliard de dollars, sous r茅serve des ajustements habituels de fonds de roulement et d鈥檈ndettement. 脌 la cl么ture, 665 millions de dollars ont 茅t茅 re莽us ; la direction pr茅voit un compl茅ment d鈥檈nviron 135 millions de dollars provenant de la mon茅tisation du fonds de roulement net, portant le produit net estim茅 脿 environ 800 millions de dollars dans les 90 jours.

Impact pro forma au bilan (comme si la vente avait eu lieu le 3 mai 2025) :

  • Les actifs totaux diminuent de 4,044 milliards de dollars pour s鈥櫭﹖ablir 脿 14,248 milliards de dollars, principalement en raison de la suppression des actifs courants de Family Dollar d鈥檜n montant de 4,603 milliards de dollars, partiellement compens茅e par la reconnaissance de produits en esp猫ces de 681,8 millions de dollars et la reclassement de 103 millions de dollars de tr茅sorerie intra-groupe.
  • Les passifs totaux diminuent de 4,027 milliards de dollars pour atteindre 10,360 milliards de dollars, principalement en raison de la suppression de 3,904 milliards de dollars de passifs courants li茅s aux activit茅s abandonn茅es et d鈥檜ne r茅duction de 123 millions de dollars des imp么ts 脿 payer.
  • Les capitaux propres se contractent l茅g猫rement de 17 millions de dollars pour s鈥櫭﹖ablir 脿 3,888 milliards de dollars, refl茅tant la perte estim茅e sur la vente.

Impact op茅rationnel pro forma (activit茅s poursuivies) :

  • 13 semaines termin茅es le 3 mai 2025 : Le r茅sultat augmente de 313,5 millions de dollars 脿 337,1 millions de dollars (+23,6 millions). Le BPA progresse de 0,11 dollar 脿 1,58 dollar gr芒ce 脿 une baisse des frais SG&A de 11,6 millions de dollars (co没ts du personnel transf茅r茅s) et 脿 la reconnaissance par DLTR de 19,7 millions de dollars de revenus de services dans le cadre d鈥檜n accord de services de transition (TSA).
  • Exercice clos le 1er f茅vrier 2025 : Le r茅sultat augmente de 108,7 millions de dollars pour atteindre 1,151 milliard de dollars ; le BPA de base s鈥檃m茅liore de 0,51 dollar 脿 5,34 dollars (dilu茅 +0,50). Les frais SG&A sont inf茅rieurs de 46,4 millions de dollars et les revenus TSA s鈥櫭﹍猫vent 脿 96,5 millions de dollars.

Consid茅rations strat茅giques et de flux de tr茅sorerie : La cession simplifie le portefeuille de DLTR, injecte une liquidit茅 importante, r茅duit l鈥檈ndettement et accroit imm茅diatement le BPA, bien que cela se fasse au prix d鈥檜ne petite perte comptable et d鈥檜ne base d鈥檃ctifs r茅duite. Les frais TSA continus fournissent un flux de revenus temporaire pendant la transition des op茅rations par l鈥檃cheteur.

Dollar Tree, Inc. (DLTR) hat am 5. Juli 2025 die Ver盲u脽erung seiner Tochtergesellschaft Family Dollar Stores, LLC an 1959 Holdings, LLC abgeschlossen. Die Transaktion, die erstmals am 25. M盲rz 2025 bekanntgegeben wurde, 眉bertr盲gt 100 % der Mitgliedschaftsanteile von Family Dollar im Austausch f眉r eine Grundbarverg眉tung von 1,0075 Milliarden US-Dollar, vorbehaltlich 眉blicher Anpassungen des Betriebskapitals und der Verschuldung. Zum Abschluss wurden 665 Millionen US-Dollar erhalten; das Management erwartet weitere ca. 135 Millionen US-Dollar aus der Monetarisierung des Nettobetriebskapitals, wodurch die gesch盲tzten Nettoerl枚se innerhalb von 90 Tagen auf ca. 800 Millionen US-Dollar steigen.

Pro-forma-Bilanzwirkung (als ob der Verkauf am 3. Mai 2025 erfolgt w盲re):

  • Die Gesamtaktiva sinken um 4,044 Milliarden US-Dollar auf 14,248 Milliarden US-Dollar, haupts盲chlich bedingt durch den Wegfall der 4,603 Milliarden US-Dollar an Umlaufverm枚gen von Family Dollar, teilweise ausgeglichen durch anerkannte Bareinnahmen von 681,8 Millionen US-Dollar und die Umgliederung von 103 Millionen US-Dollar konzerninternem Bargeld.
  • Die Gesamtverbindlichkeiten verringern sich um 4,027 Milliarden US-Dollar auf 10,360 Milliarden US-Dollar, haupts盲chlich durch den Wegfall von 3,904 Milliarden US-Dollar an kurzfristigen Verbindlichkeiten aus den eingestellten Gesch盲ftsbereichen und eine Reduzierung der zu zahlenden Steuern um 123 Millionen US-Dollar.
  • Das Eigenkapital schrumpft leicht um 17 Millionen US-Dollar auf 3,888 Milliarden US-Dollar, was den gesch盲tzten Verkaufsverlust widerspiegelt.

Pro-forma-Betriebsergebnis (fortgef眉hrte Gesch盲ftst盲tigkeit):

  • 13 Wochen zum 3. Mai 2025: Das Einkommen steigt von 313,5 Millionen US-Dollar auf 337,1 Millionen US-Dollar (+23,6 Millionen). Das Ergebnis je Aktie (EPS) steigt um 0,11 US-Dollar auf 1,58 US-Dollar, da die Vertriebs- und Verwaltungskosten (SG&A) um 11,6 Millionen US-Dollar (眉bertragene Personalkosten) sinken und DLTR 19,7 Millionen US-Dollar an Dienstleistungseinnahmen aus einem 脺bergangsservicevertrag (TSA) erkennt.
  • Gesch盲ftsjahr zum 1. Februar 2025: Das Einkommen steigt um 108,7 Millionen US-Dollar auf 1,151 Milliarden US-Dollar; das unverw盲sserte EPS verbessert sich um 0,51 US-Dollar auf 5,34 US-Dollar (verw盲ssert +0,50). Die SG&A-Kosten sind um 46,4 Millionen US-Dollar niedriger und die TSA-Einnahmen betragen 96,5 Millionen US-Dollar.

Strategische und Cashflow-脺berlegungen: Die Ver盲u脽erung vereinfacht das Portfolio von DLTR, erh枚ht die Liquidit盲t erheblich, reduziert die Verschuldung und steigert sofort das EPS, allerdings auf Kosten eines kleinen Buchverlusts und einer kleineren Verm枚gensbasis. Laufende TSA-Geb眉hren bieten eine vor眉bergehende Einnahmequelle, w盲hrend der K盲ufer die Betriebe 眉berf眉hrt.

Positive
  • 鈮�$800 million expected net cash proceeds bolster liquidity and financial flexibility.
  • Pro forma liabilities decrease by $4.027 billion, strengthening the balance sheet.
  • Quarterly EPS accretion of $0.11 and annual EPS accretion of $0.50-$0.51 from continuing operations.
  • Transition Services Agreement contributes $19.7 million (quarter) and $96.5 million (year) in additional revenue.
Negative
  • Transaction results in an estimated $17 million loss on sale, reducing retained earnings.
  • Total assets decline by $4.044 billion, potentially lowering scale and collateral base.

Insights

TL;DR $800 million cash, lower liabilities, EPS accretion make the sale financially positive despite a modest book loss.

The completion of the Family Dollar sale transforms DLTR鈥檚 balance sheet: liabilities fall by $4.0 billion, net cash rises, and equity erosion is negligible at $17 million. Pro forma quarterly EPS jumps 7% (from $1.47 to $1.58) and full-year EPS climbs 10% (to $5.34), signalling immediate earnings accretion. The TSA generates recurring service income that offsets transition costs. The cash infusion enhances flexibility for share repurchase, debt reduction, or store investment. Overall, the transaction should be viewed as value-creating and credit-supportive.

TL;DR Divestiture streamlines operations and removes $3.9 billion of liabilities, but reduces scale and entails small sale loss.

Strategically, Dollar Tree exits a complex multi-format structure, focusing on its core Dollar Tree banner while securing a clean break via a cash deal. The TSA mitigates transition risk and preserves customer experience. Although assets shrink by $4 billion, the freed capital can be redeployed at higher returns. The $17 million loss on sale is immaterial relative to improved profitability and strategic focus. From an investor standpoint, the move is impactful and predominantly positive, boosting profitability metrics and simplifying the investment thesis.

Dollar Tree, Inc. (DLTR) ha completato la cessione della sua controllata Family Dollar Stores, LLC a 1959 Holdings, LLC il 5 luglio 2025. L鈥檕perazione, annunciata per la prima volta il 25 marzo 2025, trasferisce il 100% delle quote di Family Dollar in cambio di un compenso base in contanti di 1,0075 miliardi di dollari, soggetto alle consuete rettifiche per capitale circolante e indebitamento. Alla chiusura, 猫 stato ricevuto un importo di 665 milioni di dollari; la direzione prevede ulteriori circa 135 milioni di dollari dalla monetizzazione del capitale circolante netto, portando i proventi netti stimati a circa 800 milioni di dollari entro 90 giorni.

Impatto pro forma sul bilancio (come se la vendita fosse avvenuta il 3 maggio 2025):

  • Le attivit脿 totali diminuiscono di 4,044 miliardi di dollari a 14,248 miliardi di dollari, principalmente per l鈥檈liminazione degli 4,603 miliardi di dollari di attivit脿 correnti di Family Dollar, parzialmente compensate da proventi in contanti riconosciuti per 681,8 milioni di dollari e dalla riclassificazione di 103 milioni di dollari di liquidit脿 intra-gruppo.
  • Le passivit脿 totali si riducono di 4,027 miliardi di dollari a 10,360 miliardi di dollari, principalmente per la rimozione di 3,904 miliardi di dollari di passivit脿 correnti legate alle operazioni cessate e una riduzione di 123 milioni di dollari delle imposte da pagare.
  • Il patrimonio netto si contrae modestamente di 17 milioni di dollari a 3,888 miliardi di dollari, riflettendo la perdita stimata sulla vendita.

Impatto operativo pro forma (operazioni in corso):

  • 13 settimane al 3 maggio 2025: il reddito aumenta da 313,5 milioni di dollari a 337,1 milioni di dollari (+23,6 milioni). L鈥檜tile per azione (EPS) cresce di 0,11 dollari a 1,58 dollari grazie a una riduzione delle spese SG&A di 11,6 milioni di dollari (costi del personale trasferiti) e al riconoscimento da parte di DLTR di 19,7 milioni di dollari di ricavi per servizi nell鈥檃mbito di un Accordo di Servizi di Transizione (TSA).
  • Anno fiscale chiuso al 1 febbraio 2025: il reddito aumenta di 108,7 milioni di dollari a 1,151 miliardi di dollari; l鈥橢PS base migliora di 0,51 dollari a 5,34 dollari (diluito +0,50). Le spese SG&A sono inferiori di 46,4 milioni di dollari e i ricavi TSA ammontano a 96,5 milioni di dollari.

Considerazioni strategiche e di flusso di cassa: La cessione semplifica il portafoglio di DLTR, genera liquidit脿 significativa, riduce la leva finanziaria e aumenta immediatamente l鈥橢PS, sebbene a costo di una piccola perdita contabile e di una base di attivit脿 pi霉 ridotta. Le commissioni TSA forniscono un flusso di ricavi temporaneo durante la fase di transizione delle operazioni da parte dell鈥檃cquirente.

Dollar Tree, Inc. (DLTR) ha cerrado la venta de su subsidiaria Family Dollar Stores, LLC a 1959 Holdings, LLC el 5 de julio de 2025. La transacci贸n, anunciada inicialmente el 25 de marzo de 2025, transfiere el 100% de los intereses de membres铆a de Family Dollar a cambio de una consideraci贸n base en efectivo de 1.0075 mil millones de d贸lares, sujeta a ajustes habituales por capital de trabajo y endeudamiento. Al cierre, se recibieron 665 millones de d贸lares; la direcci贸n espera obtener aproximadamente 135 millones de d贸lares adicionales por la monetizaci贸n del capital de trabajo neto, elevando los ingresos netos estimados a aproximadamente 800 millones de d贸lares en un plazo de 90 d铆as.

Impacto pro forma en el balance (como si la venta hubiera ocurrido el 3 de mayo de 2025):

  • Los activos totales disminuyen en 4.044 mil millones de d贸lares a 14.248 mil millones de d贸lares, principalmente debido a la eliminaci贸n de 4.603 mil millones de d贸lares en activos corrientes de Family Dollar, parcialmente compensado por el reconocimiento de ingresos en efectivo por 681,8 millones de d贸lares y la reclasificaci贸n de 103 millones de d贸lares en efectivo intragrupo.
  • Los pasivos totales caen en 4.027 mil millones de d贸lares a 10.360 mil millones de d贸lares, principalmente por la eliminaci贸n de 3.904 mil millones de d贸lares en pasivos corrientes relacionados con las operaciones discontinuadas y una reducci贸n de 123 millones de d贸lares en impuestos por pagar.
  • El patrimonio neto se contrae modestamente en 17 millones de d贸lares a 3.888 mil millones de d贸lares, reflejando la p茅rdida estimada en la venta.

Impacto operativo pro forma (operaciones continuas):

  • 13 semanas terminadas el 3 de mayo de 2025: Los ingresos aumentan de 313,5 millones de d贸lares a 337,1 millones de d贸lares (+23,6 millones). Las ganancias por acci贸n (EPS) suben 0,11 d贸lares a 1,58 d贸lares debido a una reducci贸n en gastos SG&A de 11,6 millones de d贸lares (costos de empleados transferidos) y al reconocimiento por parte de DLTR de 19,7 millones de d贸lares en ingresos por servicios bajo un Acuerdo de Servicios de Transici贸n (TSA).
  • A帽o fiscal terminado el 1 de febrero de 2025: Los ingresos aumentan 108,7 millones de d贸lares a 1.151 mil millones de d贸lares; el EPS b谩sico mejora 0,51 d贸lares a 5,34 d贸lares (diluido +0,50). Los gastos SG&A son 46,4 millones de d贸lares menores y los ingresos por TSA suman 96,5 millones de d贸lares.

Consideraciones estrat茅gicas y de flujo de caja: La venta simplifica el portafolio de DLTR, genera liquidez significativa, reduce el apalancamiento y aumenta inmediatamente el EPS, aunque a costa de una peque帽a p茅rdida contable y una base de activos menor. Las tarifas continuas del TSA proporcionan un flujo temporal de ingresos durante la transici贸n operativa del comprador.

Dollar Tree, Inc. (DLTR)鞚� 2025雲� 7鞗� 5鞚� 鞛愴殞靷澑 Family Dollar Stores, LLC毳� 1959 Holdings, LLC鞐� 毵り皝 鞕勲頄堨姷雼堧嫟. 鞚� 瓯半灅電� 2025雲� 3鞗� 25鞚� 觳橃潓 氚滍憸霅橃棃鞙茧┌, Family Dollar鞚� 歆�攵� 100%毳� 鞏戨弰頃橂姅 雽�臧�搿� 旮半掣 順勱笀 雽�旮� 10鞏� 750毵� 雼煬毳� 氚涭溂氅�, 鞚措姅 韱奠儊鞝侅澑 鞖挫爠鞛愲掣 氚� 攵�毂� 臁办爼鞚� 鞝侅毄霅╇媹雼�. 膦呹舶 鞁滌爯鞐� 6鞏� 6,500毵� 雼煬臧� 靾橂牴霅橃棃鞙茧┌, 瓴届榿歆勳潃 靾滌毚鞝勳瀽氤� 順勱笀頇旊攵�韯� 於旉皜搿� 鞎� 1鞏� 3,500毵� 雼煬毳� 頇曤炒頃� 瓴冹溂搿� 鞓堨儊頃橃棳, 90鞚� 雮挫棎 齑� 靾滌垬鞚奠澊 鞎� 8鞏� 雼煬鞐� 鞚措ゼ 瓴冹溂搿� 氤搓碃 鞛堨姷雼堧嫟.

頂勲韽 雽�彀寑臁绊憸 鞓來枼 (2025雲� 5鞗� 3鞚� 毵り皝 臧�鞝�):

  • 齑� 鞛愳偘鞚� 40鞏� 4,400毵� 雼煬 臧愳唽顷橃棳 142鞏� 4,800毵� 雼煬臧� 霅橃棃鞙茧┌, 欤茧 Family Dollar鞚� 46鞏� 300毵� 雼煬鞚� 鞙犽彊鞛愳偘 鞝滉卑鞐� 霐半ジ 瓴冹澊氅�, 順勱笀 靾橃澋 6鞏� 8,180毵� 雼煬 鞚胳嫕瓿� 攴鸽９ 雮� 順勱笀 1鞏� 300毵� 雼煬 鞛秳毳橂 鞚茧秬 靸侅噭霅橃棃鞀惦媹雼�.
  • 齑� 攵�毂勲姅 40鞏� 2,700毵� 雼煬 欷勋柎 103鞏� 6,000毵� 雼煬臧� 霅橃棃鞙茧┌, 欤茧 欷戨嫧霅� 靷梾 甏�霠� 39鞏� 400毵� 雼煬鞚� 鞙犽彊攵�毂� 鞝滉卑鞕� 1鞏� 2,300毵� 雼煬鞚� 靹戈笀 氙胳旮夓暋 臧愳唽鞐� 旮办澑頃╇媹雼�.
  • 齑� 鞛愲掣鞚� 毵り皝 靻愳嫟 於旍爼旃� 氚橃榿鞙茧 1,700毵� 雼煬 臧愳唽顷橃棳 38鞏� 8,800毵� 雼煬臧� 霅橃棃鞀惦媹雼�.

頂勲韽 鞓侅梾 鞓來枼 (瓿勳啀 鞓侅梾 攵�氍�):

  • 2025雲� 5鞗� 3鞚� 膦呺 13欤� 旮瓣皠: 靾橃澋鞚赌 3鞏� 1,350毵� 雼煬鞐愳劀 3鞏� 3,710毵� 雼煬搿� 歃濌皜 (+2,360毵� 雼煬). 欤茧嫻靾滌澊鞚�(EPS)鞚� 歆侅洂 牍勳毄 鞚挫爠鞐� 霐半ジ SG&A 牍勳毄 1,160毵� 雼煬 臧愳唽鞕� 鞝勴櫂 靹滊箘鞀� 瓿勳暯(TSA)鞐� 霐半ジ 1,970毵� 雼煬 靹滊箘鞀� 靾橃澋 鞚胳嫕鞙茧 0.11雼煬 靸侅姽顷橃棳 1.58雼煬臧� 霅橃棃鞀惦媹雼�.
  • 2025雲� 2鞗� 1鞚� 膦呺 須岅硠鞐半弰: 靾橃澋鞚赌 1鞏� 870毵� 雼煬 歃濌皜顷橃棳 11鞏� 5,100毵� 雼煬臧� 霅橃棃鞙茧┌, 旮半掣 EPS電� 0.51雼煬 靸侅姽顷� 5.34雼煬 (頋劃 EPS +0.50雼煬)鞛呺媹雼�. SG&A 牍勳毄鞚� 4,640毵� 雼煬 臧愳唽頄堦碃 TSA 靾橃澋鞚赌 9,650毵� 雼煬鞛呺媹雼�.

鞝勲灥鞝� 氚� 順勱笀 頋愲 瓿犽牑靷暛: 鞚措矆 毵り皝鞚� DLTR鞚� 韽姼韽措Μ鞓るゼ 雼垳頇旐晿瓿� 靸侂嫻頃� 鞙犽彊靹膘潉 鞝滉车頃橂┌, 霠堧矂毽毳� 臧愳唽鞁滍偆瓿� EPS毳� 歃夓嫓 歃濌皜鞁滍偆歆�毵�, 靻岇暋鞚� 鞛ル秬靸� 靻愳嫟瓿� 於曥唽霅� 鞛愳偘 旮半皹鞚� 臧愳垬頃╇媹雼�. 歆�靻嶌爜鞚� TSA 靾橃垬耄岆姅 甑Г鞛愱皜 鞖挫榿鞚� 鞝勴櫂頃橂姅 霃欖晥 鞚检嫓鞝侅澑 靾橃澋鞗愳潉 鞝滉车頃╇媹雼�.

Dollar Tree, Inc. (DLTR) a finalis茅 la cession de sa filiale Family Dollar Stores, LLC 脿 1959 Holdings, LLC le 5 juillet 2025. La transaction, annonc茅e initialement le 25 mars 2025, transf猫re 100 % des int茅r锚ts de Family Dollar en 茅change d鈥檜ne contrepartie de base en esp猫ces de 1,0075 milliard de dollars, sous r茅serve des ajustements habituels de fonds de roulement et d鈥檈ndettement. 脌 la cl么ture, 665 millions de dollars ont 茅t茅 re莽us ; la direction pr茅voit un compl茅ment d鈥檈nviron 135 millions de dollars provenant de la mon茅tisation du fonds de roulement net, portant le produit net estim茅 脿 environ 800 millions de dollars dans les 90 jours.

Impact pro forma au bilan (comme si la vente avait eu lieu le 3 mai 2025) :

  • Les actifs totaux diminuent de 4,044 milliards de dollars pour s鈥櫭﹖ablir 脿 14,248 milliards de dollars, principalement en raison de la suppression des actifs courants de Family Dollar d鈥檜n montant de 4,603 milliards de dollars, partiellement compens茅e par la reconnaissance de produits en esp猫ces de 681,8 millions de dollars et la reclassement de 103 millions de dollars de tr茅sorerie intra-groupe.
  • Les passifs totaux diminuent de 4,027 milliards de dollars pour atteindre 10,360 milliards de dollars, principalement en raison de la suppression de 3,904 milliards de dollars de passifs courants li茅s aux activit茅s abandonn茅es et d鈥檜ne r茅duction de 123 millions de dollars des imp么ts 脿 payer.
  • Les capitaux propres se contractent l茅g猫rement de 17 millions de dollars pour s鈥櫭﹖ablir 脿 3,888 milliards de dollars, refl茅tant la perte estim茅e sur la vente.

Impact op茅rationnel pro forma (activit茅s poursuivies) :

  • 13 semaines termin茅es le 3 mai 2025 : Le r茅sultat augmente de 313,5 millions de dollars 脿 337,1 millions de dollars (+23,6 millions). Le BPA progresse de 0,11 dollar 脿 1,58 dollar gr芒ce 脿 une baisse des frais SG&A de 11,6 millions de dollars (co没ts du personnel transf茅r茅s) et 脿 la reconnaissance par DLTR de 19,7 millions de dollars de revenus de services dans le cadre d鈥檜n accord de services de transition (TSA).
  • Exercice clos le 1er f茅vrier 2025 : Le r茅sultat augmente de 108,7 millions de dollars pour atteindre 1,151 milliard de dollars ; le BPA de base s鈥檃m茅liore de 0,51 dollar 脿 5,34 dollars (dilu茅 +0,50). Les frais SG&A sont inf茅rieurs de 46,4 millions de dollars et les revenus TSA s鈥櫭﹍猫vent 脿 96,5 millions de dollars.

Consid茅rations strat茅giques et de flux de tr茅sorerie : La cession simplifie le portefeuille de DLTR, injecte une liquidit茅 importante, r茅duit l鈥檈ndettement et accroit imm茅diatement le BPA, bien que cela se fasse au prix d鈥檜ne petite perte comptable et d鈥檜ne base d鈥檃ctifs r茅duite. Les frais TSA continus fournissent un flux de revenus temporaire pendant la transition des op茅rations par l鈥檃cheteur.

Dollar Tree, Inc. (DLTR) hat am 5. Juli 2025 die Ver盲u脽erung seiner Tochtergesellschaft Family Dollar Stores, LLC an 1959 Holdings, LLC abgeschlossen. Die Transaktion, die erstmals am 25. M盲rz 2025 bekanntgegeben wurde, 眉bertr盲gt 100 % der Mitgliedschaftsanteile von Family Dollar im Austausch f眉r eine Grundbarverg眉tung von 1,0075 Milliarden US-Dollar, vorbehaltlich 眉blicher Anpassungen des Betriebskapitals und der Verschuldung. Zum Abschluss wurden 665 Millionen US-Dollar erhalten; das Management erwartet weitere ca. 135 Millionen US-Dollar aus der Monetarisierung des Nettobetriebskapitals, wodurch die gesch盲tzten Nettoerl枚se innerhalb von 90 Tagen auf ca. 800 Millionen US-Dollar steigen.

Pro-forma-Bilanzwirkung (als ob der Verkauf am 3. Mai 2025 erfolgt w盲re):

  • Die Gesamtaktiva sinken um 4,044 Milliarden US-Dollar auf 14,248 Milliarden US-Dollar, haupts盲chlich bedingt durch den Wegfall der 4,603 Milliarden US-Dollar an Umlaufverm枚gen von Family Dollar, teilweise ausgeglichen durch anerkannte Bareinnahmen von 681,8 Millionen US-Dollar und die Umgliederung von 103 Millionen US-Dollar konzerninternem Bargeld.
  • Die Gesamtverbindlichkeiten verringern sich um 4,027 Milliarden US-Dollar auf 10,360 Milliarden US-Dollar, haupts盲chlich durch den Wegfall von 3,904 Milliarden US-Dollar an kurzfristigen Verbindlichkeiten aus den eingestellten Gesch盲ftsbereichen und eine Reduzierung der zu zahlenden Steuern um 123 Millionen US-Dollar.
  • Das Eigenkapital schrumpft leicht um 17 Millionen US-Dollar auf 3,888 Milliarden US-Dollar, was den gesch盲tzten Verkaufsverlust widerspiegelt.

Pro-forma-Betriebsergebnis (fortgef眉hrte Gesch盲ftst盲tigkeit):

  • 13 Wochen zum 3. Mai 2025: Das Einkommen steigt von 313,5 Millionen US-Dollar auf 337,1 Millionen US-Dollar (+23,6 Millionen). Das Ergebnis je Aktie (EPS) steigt um 0,11 US-Dollar auf 1,58 US-Dollar, da die Vertriebs- und Verwaltungskosten (SG&A) um 11,6 Millionen US-Dollar (眉bertragene Personalkosten) sinken und DLTR 19,7 Millionen US-Dollar an Dienstleistungseinnahmen aus einem 脺bergangsservicevertrag (TSA) erkennt.
  • Gesch盲ftsjahr zum 1. Februar 2025: Das Einkommen steigt um 108,7 Millionen US-Dollar auf 1,151 Milliarden US-Dollar; das unverw盲sserte EPS verbessert sich um 0,51 US-Dollar auf 5,34 US-Dollar (verw盲ssert +0,50). Die SG&A-Kosten sind um 46,4 Millionen US-Dollar niedriger und die TSA-Einnahmen betragen 96,5 Millionen US-Dollar.

Strategische und Cashflow-脺berlegungen: Die Ver盲u脽erung vereinfacht das Portfolio von DLTR, erh枚ht die Liquidit盲t erheblich, reduziert die Verschuldung und steigert sofort das EPS, allerdings auf Kosten eines kleinen Buchverlusts und einer kleineren Verm枚gensbasis. Laufende TSA-Geb眉hren bieten eine vor眉bergehende Einnahmequelle, w盲hrend der K盲ufer die Betriebe 眉berf眉hrt.

0000935703false00009357032025-07-052025-07-05

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): July 5, 2025
dollartreeicon.gif
DOLLAR TREE, INC.
(Exact name of registrant as specified in its charter)

Virginia0-2546426-2018846
(State or other jurisdiction of incorporation)(Commission File Number)(IRS Employer Identification No.)
500 Volvo Parkway
Chesapeake, Virginia23320
(Address of principal executive offices)(Zip Code)

(757) 321-5000
(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
☐Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
☐Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
☐Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
☐Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:
Title of each classTrading symbol(s)Name of each exchange on which registered
Common Stock, par value $0.01 per shareDLTRNASDAQ Global Select Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐



If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐


Item 2.01. Completion of Acquisition or Disposition of Assets.

On July 5, 2025, Dollar Tree, Inc. (the “Company”) completed its previously announced sale of all of the issued and outstanding membership interests of Family Dollar Stores, LLC, a Delaware limited liability company (“Family Dollar”) to 1959 Holdings, LLC, a Delaware limited liability company (the “Buyer”), pursuant to that certain Membership Interest Purchase Agreement, dated as of March 25, 2025, by and between the Company and Buyer (the “Purchase Agreement”, and the transactions contemplated by the Purchase Agreement, the “Transactions”).

Pursuant to the Purchase Agreement, Buyer paid to the Company an aggregate base purchase price of $1,007.5 million in cash, subject to certain adjustments, including with respect to working capital and net indebtedness (as more fully set forth in the Purchase Agreement). Net proceeds from the sale are estimated to total approximately $800 million comprised of $665 million paid at closing and approximately $135 million as a result of the monetization of cash prior to closing through a reduction of net working capital. These amounts are subject to final adjustment under the terms of the Purchase Agreement approximately 90 days after the closing date.

The foregoing description of the Transactions does not purport to be complete and is qualified in its entirety by reference to the Purchase Agreement, a copy of which was attached as Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission (the “SEC”) on March 28, 2025 and which is hereby incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(b) Pro forma financial information – The following unaudited pro forma financial information has been prepared in accordance with Regulation S-X, Article 11. Pursuant to Rule 11-02(a)(1) of Regulation S-X, in circumstances where a limited number of pro forma adjustments are required and those adjustments are easily understood, a narrative description of the pro forma effects of a transaction may be provided in lieu of full unaudited pro forma financial statements and accompanying explanatory notes. Due to the fact that a limited number of pro forma adjustments were deemed necessary to give effect to the Transactions, the Company's management has elected to prepare the following narrative discussion to illustrate the material pro forma effects of the Transactions on the Company’s unaudited pro forma consolidated balance sheet and unaudited pro forma statements of operations (the “Transaction Accounting Adjustments”).

The unaudited pro forma financial information has been prepared for illustrative purposes only and is not intended to represent or be indicative of the actual effects of the Transactions on the Company’s consolidated balance sheet and statements of operations had they occurred at earlier dates, nor are they indicative of the Company’s future financial condition. Pro forma Transaction Accounting Adjustments are based upon available information that the Company believes is reasonable and supportable. Actual amounts could differ materially from these adjustments.

The unaudited pro forma financial information has been prepared as if the Transactions had occurred on May 3, 2025 for purposes of the unaudited pro forma consolidated balance sheet information and February 4, 2024 for purposes of the unaudited pro forma consolidated statements of operations information.

The narrative pro forma discussion was derived from, and should be read in connection with, the Company’s historical unaudited condensed consolidated financial statements as of and for the 13 weeks ended May 3, 2025 and the audited historical consolidated financial statements for the year ended February 1, 2025. The results of operations of the Family Dollar business were presented as discontinued operations in accordance with Accounting Standards Codification (“ASC”) 205-20, Discontinued Operations, and the assets and liabilities of the Family Dollar business were presented as held for sale, in the Company’s historical consolidated financial statements:

•As of February 1, 2025 and February 3, 2024, and for the years ended February 1, 2025, February 3, 2024, and January 28, 2023, included in the Company’s Annual Report on Form 10-K for the year ended February 1, 2025; and
•As of May 3, 2025, February 1, 2025, and May 4, 2024, and for the 13 weeks ended May 3, 2025 and May 4, 2024, included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended May 3, 2025


The pro forma effects of the Transaction Accounting Adjustments on the Company’s condensed consolidated balance sheet as of May 3, 2025, assuming the Transactions were completed on May 3, 2025, are as follows:

•Total assets of $18,291.2 million decreased by approximately $4,043.7 million to $14,247.5 million, reflecting the net impact of the following:
◦The reclassification of $103.0 million in cash from discontinued operations to continuing operations as a result of intercompany settlements and other cash transfers from the Family Dollar business to the Company prior to closing
◦The elimination of $4,602.5 million of current assets of discontinued operations related to the Family Dollar business
◦The addition of approximately $681.8 million in net cash proceeds, of which $665.4 million is received on closing and the remaining balance estimated to be approximately $16.4 million is subject to final adjustment per the terms of the Purchase Agreement and is expected to be received approximately 90 days after the closing date
◦Reduction of deferred income taxes, net by $123.0 million for transaction-related adjustments
•Total liabilities of $14,386.4 million decreased by approximately $4,026.7 million to $10,359.7 million, reflecting the net impact of the following:
◦The elimination of $3,903.7 million of current liabilities of discontinued operations related to the Family Dollar business
◦Reduction of income taxes payable by $123.0 million for transaction-related adjustments
•Total shareholders’ equity of $3,904.8 million decreased by $17.0 million to $3,887.8 million, reflecting the net impact of the following:
◦Retained earnings of $3,956.3 million decreased by approximately $17.0 million related to the estimated loss on sale, which represents the difference between the purchase consideration of $681.8 million and the Family Dollar business’ carrying value

The pro forma effects of the Transaction Accounting Adjustments on the Company’s consolidated statement of operations for the 13 weeks ended May 3, 2025, assuming the Transactions were completed on February 4, 2024, are as follows:

•Income from continuing operations of $313.5 million increased by approximately $23.6 million to $337.1 million, reflecting the net impact of the following:
◦Selling, general and administrative expenses of $1,268.6 million decreased by $11.6 million to $1,257.0 million related to compensation and related benefits costs for employees conveying to the Family Dollar business following transaction close
◦Income of $19.7 million related to services provided by Dollar Tree under that certain Transition Services Agreement (the “TSA”), dated as of July 5, 2025, by and between the Company and Buyer, including certain traditional shared services such as human resources, finance and information technology
◦Provision for income tax expense of $109.6 million increased by $7.7 million to $117.3 million related to the above, utilizing an effective tax rate of 24.6%
•Basic and diluted earnings per share from continuing operations of $1.47 increased by $0.11 to $1.58 as a result of the above adjustments

The pro forma effects of the Transaction Accounting Adjustments on the Company’s consolidated statement of operations for the year ended February 1, 2025, assuming the Transactions were completed on February 4, 2024, are as follows:

•Income from continuing operations of $1,042.5 million increased by approximately $108.7 million to $1,151.2 million, reflecting the net impact of the following:
◦Selling, general and administrative expenses of $4,832.4 million decreased by $46.4 million to $4,786.0 million related to compensation and related benefits costs for employees conveying to the Family Dollar business following transaction close
◦Income of $96.5 million related to services provided under the TSA, including certain traditional shared services such as human resources, finance and information technology


◦Provision for income tax expense of $341.1 million increased by $34.2 million to $375.3 million related to the above, utilizing an effective tax rate of 23.9%
•Basic earnings per share from continuing operations of $4.83 increased by $0.51 to $5.34 and diluted earnings per share from continuing operations of $4.83 increased by $0.50 to $5.33 as a result of the above adjustments

(d)    Exhibits.

Exhibit No. Description of Exhibit
2.1Membership Interest Purchase Agreement, dated March 25, 2025, by and between Dollar Tree, Inc. and 1959 Holdings, LLC* (incorporated herein by reference to Exhibit 2.1 to the Current Report on Form 8-K filed by the Company with the SEC on March 28, 2025).
104Cover Page Interactive Data File (embedded within the Inline XBRL document).
* Schedules and certain exhibits have been omitted pursuant to Item 601(b)(2) of Regulation S-K. The registrant hereby agrees to supplementally furnish to the SEC upon request.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.


   
 DOLLAR TREE, INC.
      
Date: July 7, 2025By:  /s/ Stewart Glendinning
 Stewart Glendinning
 Chief Financial Officer



Source:

FAQ

How much cash will Dollar Tree (DLTR) receive from the Family Dollar sale?

The company expects 鈮�$800 million in net proceeds: $665 million at closing and about $135 million from working-capital monetisation within 90 days.

What is the impact on DLTR鈥檚 EPS after the divestiture?

Pro forma basic EPS from continuing operations rises $0.11 to $1.58 for the May-2025 quarter and $0.51 to $5.34 for FY 2024.

How does the sale affect Dollar Tree鈥檚 balance sheet?

Total assets fall to $14.25 billion and liabilities drop to $10.36 billion, a net liability reduction of $4.03 billion.

Will Dollar Tree record a gain or loss on the transaction?

Management estimates a $17 million loss on sale, reflected as a reduction in retained earnings.

What services will Dollar Tree provide post-closing?

Under a Transition Services Agreement, DLTR will supply HR, finance and IT services, generating $19.7 million quarterly and $96.5 million annually.
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Dollar Tree Inc

NASDAQ:DLTR

DLTR Rankings

#986 Ranked by Market Cap
N/A Ranked by Dividends

DLTR Latest News

Jul 7, 2025
WhiteHawk Capital Provides Loan to Support Acquisition of Family Dollar
Jul 7, 2025
Dollar Tree Completes Sale of Family Dollar Business to Brigade Capital Management and Macellum Capital Management
Jun 4, 2025
Dollar Tree, Inc. Reports Results for the First Quarter Fiscal 2025
May 21, 2025
Dollar Tree, Inc. to Host First Quarter Earnings Conference Call
May 19, 2025
Family Dollar Names Duncan MacNaughton Chairman and Chief Executive Officer

DLTR Latest SEC Filings

Jul 7, 2025
[8-K] Dollar Tree Inc. Reports Material Event
Jul 3, 2025
[Form 4] Dollar Tree Inc. Insider Trading Activity
Jul 3, 2025
[Form 4] Dollar Tree Inc. Insider Trading Activity
Jul 3, 2025
[Form 4] Dollar Tree Inc. Insider Trading Activity
Jul 3, 2025
[Form 4] Dollar Tree Inc. Insider Trading Activity

DLTR Stock Data

20.67B
208.44M
0.08%
103.76%
5.19%
Discount Stores
Retail-variety Stores
United States
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