FULLTEXT DEL 1 AV 2

SEC filing – odaterad – 0000701985-25-000021-xbrl.zip

Dokumentindex · Nästa del

bbwi-20250503 FALSE 2025 Q1 0000701985 --01-31 one one xbrli:shares iso4217:USD iso4217:USD xbrli:shares bbwi:season xbrli:pure bbwi:segment 0000701985 2025-02-02 2025-05-03 0000701985 2025-05-23 0000701985 2024-02-04 2024-05-04 0000701985 2025-05-03 0000701985 2025-02-01 0000701985 2024-05-04 0000701985 us-gaap:CommonStockMember 2025-02-01 0000701985 us-gaap:AdditionalPaidInCapitalMember 2025-02-01 0000701985 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-02-01 0000701985 us-gaap:RetainedEarningsMember 2025-02-01 0000701985 us-gaap:TreasuryStockCommonMember 2025-02-01 0000701985 us-gaap:NoncontrollingInterestMember 2025-02-01 0000701985 us-gaap:RetainedEarningsMember 2025-02-02 2025-05-03 0000701985 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-02-02 2025-05-03 0000701985 bbwi:OtherShareRepurchaseProgramMember us-gaap:CommonStockMember 2025-02-02 2025-05-03 0000701985 bbwi:OtherShareRepurchaseProgramMember us-gaap:TreasuryStockCommonMember 2025-02-02 2025-05-03 0000701985 bbwi:OtherShareRepurchaseProgramMember 2025-02-02 2025-05-03 0000701985 us-gaap:CommonStockMember 2025-02-02 2025-05-03 0000701985 us-gaap:AdditionalPaidInCapitalMember 2025-02-02 2025-05-03 0000701985 us-gaap:TreasuryStockCommonMember 2025-02-02 2025-05-03 0000701985 us-gaap:NoncontrollingInterestMember 2025-02-02 2025-05-03 0000701985 us-gaap:CommonStockMember 2025-05-03 0000701985 us-gaap:AdditionalPaidInCapitalMember 2025-05-03 0000701985 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-05-03 0000701985 us-gaap:RetainedEarningsMember 2025-05-03 0000701985 us-gaap:TreasuryStockCommonMember 2025-05-03 0000701985 us-gaap:NoncontrollingInterestMember 2025-05-03 0000701985 us-gaap:CommonStockMember 2024-02-03 0000701985 us-gaap:AdditionalPaidInCapitalMember 2024-02-03 0000701985 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-02-03 0000701985 us-gaap:RetainedEarningsMember 2024-02-03 0000701985 us-gaap:TreasuryStockCommonMember 2024-02-03 0000701985 us-gaap:NoncontrollingInterestMember 2024-02-03 0000701985 2024-02-03 0000701985 us-gaap:RetainedEarningsMember 2024-02-04 2024-05-04 0000701985 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-02-04 2024-05-04 0000701985 bbwi:OtherShareRepurchaseProgramMember us-gaap:CommonStockMember 2024-02-04 2024-05-04 0000701985 bbwi:OtherShareRepurchaseProgramMember us-gaap:TreasuryStockCommonMember 2024-02-04 2024-05-04 0000701985 bbwi:OtherShareRepurchaseProgramMember 2024-02-04 2024-05-04 0000701985 us-gaap:CommonStockMember 2024-02-04 2024-05-04 0000701985 us-gaap:AdditionalPaidInCapitalMember 2024-02-04 2024-05-04 0000701985 us-gaap:TreasuryStockCommonMember 2024-02-04 2024-05-04 0000701985 us-gaap:CommonStockMember 2024-05-04 0000701985 us-gaap:AdditionalPaidInCapitalMember 2024-05-04 0000701985 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-05-04 0000701985 us-gaap:RetainedEarningsMember 2024-05-04 0000701985 us-gaap:TreasuryStockCommonMember 2024-05-04 0000701985 us-gaap:NoncontrollingInterestMember 2024-05-04 0000701985 srt:MinimumMember 2025-02-02 2025-05-03 0000701985 srt:MaximumMember 2025-02-02 2025-05-03 0000701985 bbwi:BathBodyWorksStoresMember 2025-02-02 2025-05-03 0000701985 bbwi:BathBodyWorksStoresMember 2024-02-04 2024-05-04 0000701985 bbwi:BathBodyWorksDirectMember 2025-02-02 2025-05-03 0000701985 bbwi:BathBodyWorksDirectMember 2024-02-04 2024-05-04 0000701985 bbwi:BathBodyWorksInternationalMember 2025-02-02 2025-05-03 0000701985 bbwi:BathBodyWorksInternationalMember 2024-02-04 2024-05-04 0000701985 bbwi:InternationalMember 2025-02-02 2025-05-03 0000701985 bbwi:InternationalMember 2024-02-04 2024-05-04 0000701985 bbwi:February2022RepurchaseProgramMember 2022-02-02 0000701985 bbwi:February2022RepurchaseProgramMember 2024-02-04 2024-05-04 0000701985 bbwi:January2024ProgramMember 2024-01-31 0000701985 bbwi:January2024ProgramMember 2025-02-02 2025-05-03 0000701985 bbwi:January2024ProgramMember 2024-02-04 2024-05-04 0000701985 bbwi:January2025ProgramMember 2025-01-31 0000701985 bbwi:January2025ProgramMember 2025-02-02 2025-05-03 0000701985 bbwi:January2024ProgramMember 2025-02-01 0000701985 bbwi:January2025ProgramMember us-gaap:AccountsPayableMember 2025-02-01 0000701985 bbwi:January2025ProgramMember us-gaap:AccountsPayableMember 2024-05-04 0000701985 bbwi:January2024ProgramMember 2025-02-27 0000701985 bbwi:January2025ProgramMember 2025-05-03 0000701985 us-gaap:SubsequentEventMember 2025-05-01 2025-05-31 0000701985 bbwi:FixedRate9375NotesDueJuly2025Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate9375NotesDueJuly2025Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate9375NotesDueJuly2025Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate6.694NotesDueJanuary2027Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate6.694NotesDueJanuary2027Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate6.694NotesDueJanuary2027Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate5.25NotesDueFebruary2028Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate5.25NotesDueFebruary2028Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate5.25NotesDueFebruary2028Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate7.5NotesDueJune2029Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate7.5NotesDueJune2029Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate7.5NotesDueJune2029Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate6625NotesDueOctober2030Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate6625NotesDueOctober2030Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate6625NotesDueOctober2030Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate6.875NotesDueNovember2035Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate6.875NotesDueNovember2035Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate6.875NotesDueNovember2035Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate6.75NotesDueJuly2036Member bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate6.75NotesDueJuly2036Member bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate6.75NotesDueJuly2036Member bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 us-gaap:SeniorDebtObligationsMember bbwi:WithSubsidiaryGuaranteeMember 2025-05-03 0000701985 us-gaap:SeniorDebtObligationsMember bbwi:WithSubsidiaryGuaranteeMember 2025-02-01 0000701985 us-gaap:SeniorDebtObligationsMember bbwi:WithSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate695DebenturesDueMarch2033Member bbwi:WithoutSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate695DebenturesDueMarch2033Member bbwi:WithoutSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate695DebenturesDueMarch2033Member bbwi:WithoutSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate760NotesDueJuly2037Member bbwi:WithoutSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:FixedRate760NotesDueJuly2037Member bbwi:WithoutSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:FixedRate760NotesDueJuly2037Member bbwi:WithoutSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:WithoutSubsidiaryGuaranteeMember 2025-05-03 0000701985 bbwi:WithoutSubsidiaryGuaranteeMember 2025-02-01 0000701985 bbwi:WithoutSubsidiaryGuaranteeMember 2024-05-04 0000701985 bbwi:FixedRate9375NotesDueJuly2025Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate9375NotesDueJuly2025Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate6.694NotesDueJanuary2027Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate6.694NotesDueJanuary2027Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate5.25NotesDueFebruary2028Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate5.25NotesDueFebruary2028Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate7.5NotesDueJune2029Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate7.5NotesDueJune2029Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate6625NotesDueOctober2030Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate6625NotesDueOctober2030Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate695DebenturesDueMarch2033Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate695DebenturesDueMarch2033Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate6.875NotesDueNovember2035Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate6.875NotesDueNovember2035Member 2024-02-04 2025-02-01 0000701985 bbwi:FixedRate6.75NotesDueJuly2036Member 2024-02-04 2024-05-04 0000701985 bbwi:FixedRate6.75NotesDueJuly2036Member 2024-02-04 2025-02-01 0000701985 2024-02-04 2025-02-01 0000701985 bbwi:CertainCompanyOwnedSubsidiariesMember 2025-05-03 0000701985 us-gaap:RevolvingCreditFacilityMember bbwi:RevolvingCreditFacilityExpiringAugust2026Member 2025-05-03 0000701985 us-gaap:LetterOfCreditMember 2025-05-03 0000701985 us-gaap:RevolvingCreditFacilityMember bbwi:RevolvingCreditFacilityExpiringAugust2026Member 2025-02-02 2025-05-03 0000701985 us-gaap:RevolvingCreditFacilityMember us-gaap:SecuredOvernightFinancingRateSofrOvernightIndexSwapRateMember bbwi:RevolvingCreditFacilityExpiringAugust2026Member 2025-02-02 2025-05-03 0000701985 us-gaap:RevolvingCreditFacilityMember bbwi:CreditSpreadAdjustmentMember bbwi:RevolvingCreditFacilityExpiringAugust2026Member 2025-02-02 2025-05-03 0000701985 us-gaap:RevolvingCreditFacilityMember bbwi:RevolvingCreditFacilityExtendedMay2030Member us-gaap:SubsequentEventMember 2025-05-04 2025-05-27 0000701985 us-gaap:CarryingReportedAmountFairValueDisclosureMember 2025-05-03 0000701985 us-gaap:CarryingReportedAmountFairValueDisclosureMember 2025-02-01 0000701985 us-gaap:CarryingReportedAmountFairValueDisclosureMember 2024-05-04 0000701985 us-gaap:EstimateOfFairValueFairValueDisclosureMember 2025-05-03 0000701985 us-gaap:EstimateOfFairValueFairValueDisclosureMember 2025-02-01 0000701985 us-gaap:EstimateOfFairValueFairValueDisclosureMember 2024-05-04 0000701985 us-gaap:LeaseAgreementsMember 2025-05-03 0000701985 bbwi:ReportableSegmentMember 2025-02-02 2025-05-03 0000701985 bbwi:ReportableSegmentMember 2024-02-04 2024-05-04

Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 _________________________________
FORM 10-Q
 _________________________________

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended May 3, 2025
OR

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from              to             
Commission file number 1-8344
 _________________________________
BATH & BODY WORKS, INC.
(Exact name of registrant as specified in its charter)
 _______________________________

Delaware 31-1029810
(State or other jurisdiction of
incorporation or organization) (IRS Employer Identification No.)
Three Limited Parkway
Columbus, Ohio 43230
(Address of principal executive offices) (Zip Code)
(614) 415-7000
(Registrant’s Telephone Number, Including Area Code)
Not Applicable
(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.     Yes     ☒    No   ☐
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).     Yes    ☒    No   ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☒ Accelerated filer ☐ Smaller reporting company ☐ Non-accelerated filer ☐ 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.   ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.):    Yes   ☐     No   ☒
Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered
Common Stock, $0.50 Par Value BBWI The New York Stock Exchange

As of May 23, 2025, the number of outstanding shares of the Registrant’s common stock was 211,611,794 shares.

Table of Contents

BATH & BODY WORKS, INC. ®
TABLE OF CONTENTS
 

  Page No.
Part I. Financial Information

Item 1. Financial Statements *

Consolidated Statements of Income (Unaudited)
3

Consolidated Statements of Comprehensive Income (Unaudited)
3

Consolidated Balance Sheets as of May 3, 2025 (Unaudited), February 1, 2025 and May 4, 2024 (Unaudited)
4

Consolidated Statements of Total Equity (Deficit) (Unaudited)
5

Consolidated Statements of Cash Flows (Unaudited)
6

Notes to Consolidated Financial Statements (Unaudited)
7

Report of Independent Registered Public Accounting Firm
14

Safe Harbor Statement Under the Private Securities Litigation Reform Act of 1995
15

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
15

Item 3. Quantitative and Qualitative Disclosures About Market Risk
23

Item 4. Controls and Procedures
24

Part II. Other Information
25

Item 1. Legal Proceedings
25

Item 1A. Risk Factors
25

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
25

Item 3. Defaults Upon Senior Securities
25

Item 4. Mine Safety Disclosures
25

Item 5. Other Information
25

Item 6. Exhibits
26

Signature
27

 

* The Company’s fiscal year ends on the Saturday nearest to January 31. As used herein, “first quarter of 2025” and “first quarter of 2024” refer to the thirteen-week periods ended May 3, 2025 and May 4, 2024, respectively.

2

Table of Contents

PART I—FINANCIAL INFORMATION
 

Item 1. FINANCIAL STATEMENTS

BATH & BODY WORKS, INC.
CONSOLIDATED STATEMENTS OF INCOME
(in millions, except per share amounts)
(Unaudited)
 

  First Quarter
  2025 2024
Net Sales $ 1,424   $ 1,384  
Costs of Goods Sold, Buying and Occupancy ( 778 ) ( 778 )
Gross Profit 646   606  
General, Administrative and Store Operating Expenses ( 437 ) ( 419 )
Operating Income 209   187  
Interest Expense ( 71 ) ( 82 )
Other Income, Net 8   13  
Income Before Income Taxes 146   118  
Provision for Income Taxes ( 41 ) ( 31 )
Net Income $ 105   $ 87  
Net Income per Basic Share $ 0.49   $ 0.39  
Net Income per Diluted Share $ 0.49   $ 0.38  

BATH & BODY WORKS, INC.
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
(in millions)
(Unaudited)

First Quarter
2025 2024
Net Income $ 105   $ 87  
Other Comprehensive Income (Loss), Net of Tax:
   Foreign Currency Translation 6   ( 2 )
   Unrealized (Loss) Gain on Cash Flow Hedges ( 3 ) 1  
   Reclassification of Cash Flow Hedges to Earnings ( 1 ) —  
Total Other Comprehensive Income (Loss), Net of Tax 2   ( 1 )
Total Comprehensive Income $ 107   $ 86  

The accompanying Notes are an integral part of these Consolidated Financial Statements.
3

Table of Contents

BATH & BODY WORKS, INC.
CONSOLIDATED BALANCE SHEETS
(in millions, except par value amounts)

May 3,
2025 February 1,
2025 May 4,
2024
(Unaudited) (Unaudited)
ASSETS
Current Assets:
Cash and Cash Equivalents $ 636   $ 674   $ 855  
Accounts Receivable, Net 103   205   121  
Inventories 869   734   814  
Easton Assets Held for Sale 97   96   —  
Other 115   114   127  
Total Current Assets 1,820   1,823   1,917  
Property and Equipment, Net 1,111   1,127   1,183  
Operating Lease Assets 970   949   1,047  
Goodwill 628   628   628  
Trade Name 165   165   165  
Deferred Income Taxes 133   130   143  
Other Assets 54   50   138  
Total Assets $ 4,881   $ 4,872   $ 5,221  
LIABILITIES AND EQUITY (DEFICIT)
Current Liabilities:
Accounts Payable $ 452   $ 338   $ 403  
Accrued Expenses and Other 495   584   489  

Current Operating Lease Liabilities 201   192   186  
Income Taxes 146   117   143  
Total Current Liabilities 1,294   1,231   1,221  
Deferred Income Taxes 23   24   147  
Long-term Debt 3,886   3,884   4,282  
Long-term Operating Lease Liabilities 895   883   990  
Other Long-term Liabilities 233   233   257  
Shareholders’ Equity (Deficit):
Preferred Stock - $ 1.00 par value; 10 shares authorized; none issued
—   —   —  
Common Stock - $ 0.50 par value; 1,000 shares authorized; 227 , 231 and 238 shares issued; 212 , 216 and 223 shares outstanding, respectively
113   115   119  
Paid-in Capital 818   829   841  
Accumulated Other Comprehensive Income 73   71   74  
Retained Earnings (Accumulated Deficit) ( 1,633 ) ( 1,578 ) ( 1,889 )
Less: Treasury Stock, at Average Cost; 15 , 15 and 15 shares, respectively
( 822 ) ( 822 ) ( 822 )
Total Shareholders’ Equity (Deficit) ( 1,451 ) ( 1,385 ) ( 1,677 )
Noncontrolling Interest 1   2   1  
Total Equity (Deficit) ( 1,450 ) ( 1,383 ) ( 1,676 )
Total Liabilities and Equity (Deficit) $ 4,881   $ 4,872   $ 5,221  

The accompanying Notes are an integral part of these Consolidated Financial Statements.
4

Table of Contents

BATH & BODY WORKS, INC.
CONSOLIDATED STATEMENTS OF TOTAL EQUITY (DEFICIT)
(in millions, except per share amounts)
(Unaudited)

First Quarter 2025

  Common Stock Paid-In
Capital Accumulated
Other
Comprehensive
Income Retained
Earnings (Accumulated Deficit) Treasury
Stock, at
Average
Cost Noncontrolling Interest Total Equity (Deficit)
Shares
Outstanding Par
Value
Balance, February 1, 2025
216   $ 115   $ 829   $ 71   $ ( 1,578 ) $ ( 822 ) $ 2   $ ( 1,383 )
Net Income —  —  —  —  105   —  —  105  
Other Comprehensive Income —  —  —  2   —  —  —  2  
Total Comprehensive Income —  —  —  2   105   —  —  107  
Cash Dividends ($ 0.20 per share)
—  —  —  —  ( 43 ) —  —  ( 43 )
Repurchases of Common Stock ( 4 ) —  —  —  —  ( 135 ) —  ( 135 )
Treasury Share Retirement —  ( 2 ) ( 16 ) —   ( 117 ) 135   —  —  
Share-based Compensation and Other —  —  5   —  —  —  ( 1 ) 4  
Balance, May 3, 2025
212   $ 113   $ 818   $ 73   $ ( 1,633 ) $ ( 822 ) $ 1   $ ( 1,450 )

First Quarter 2024

  Common Stock Paid-In
Capital Accumulated
Other
Comprehensive
Income Retained
Earnings (Accumulated Deficit) Treasury
Stock, at
Average
Cost Noncontrolling Interest Total Equity (Deficit)
Shares
Outstanding Par
Value
Balance, February 3, 2024
225   $ 120   $ 838   $ 75   $ ( 1,838 ) $ ( 822 ) $ 1   $ ( 1,626 )
Net Income —  —  —  —  87   —  —  87  
Other Comprehensive Loss —  —  —  ( 1 ) —  —  —  ( 1 )
Total Comprehensive Income —  —  —  ( 1 ) 87   —  —  86  
Cash Dividends ($ 0.20 per share)
—  —  —  —  ( 45 ) —  —  ( 45 )
Repurchases of Common Stock ( 2 ) —  —  —  —  ( 99 ) —  ( 99 )
Treasury Share Retirement —  ( 1 ) ( 5 ) —  ( 93 ) 99   —  —  
Share-based Compensation and Other —  —  8   —  —  —  —  8  
Balance, May 4, 2024
223   $ 119   $ 841   $ 74   $ ( 1,889 ) $ ( 822 ) $ 1   $ ( 1,676 )

The accompanying Notes are an integral part of these Consolidated Financial Statements.
5

Table of Contents

BATH & BODY WORKS, INC.
CONSOLIDATED STATEMENTS OF CASH FLOWS
(in millions)
(Unaudited)
  First Quarter
  2025 2024
Operating Activities:
Net Income $ 105   $ 87  
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Depreciation of Long-lived Assets 64   71  
Share-based Compensation Expense 10   12  

Changes in Assets and Liabilities:
Accounts Receivable 103   103  
Inventories ( 134 ) ( 105 )
Accounts Payable, Accrued Expenses and Other 14   ( 101 )
Income Taxes Payable 34   25  
Other Assets and Liabilities ( 8 ) ( 16 )
Net Cash Provided by Operating Activities 188   76  
Investing Activities:
Capital Expenditures ( 37 ) ( 46 )

Other Investing Activities ( 2 ) —  
Net Cash Used for Investing Activities ( 39 ) ( 46 )
Financing Activities:
Payments for Long-term Debt —   ( 110 )
Repurchases of Common Stock ( 136 ) ( 96 )
Dividends Paid ( 43 ) ( 45 )
Tax Payments Related to Share-based Awards ( 4 ) ( 7 )
Other Financing Activities ( 5 ) ( 1 )
Net Cash Used for Financing Activities ( 188 ) ( 259 )
Effects of Exchange Rate Changes on Cash and Cash Equivalents 1   —  
Net Decrease in Cash and Cash Equivalents ( 38 ) ( 229 )
Cash and Cash Equivalents, Beginning of Year 674   1,084  
Cash and Cash Equivalents, End of Period $ 636   $ 855  

 
The accompanying Notes are an integral part of these Consolidated Financial Statements.
6

Table of Contents

BATH & BODY WORKS, INC.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)

1. Description of Business and Basis of Presentation
Description of Business
Bath & Body Works, Inc. (the “Company”) is a global omnichannel retailer focused on personal care and home fragrance. The Company sells merchandise through its retail stores in the United States of America (“U.S.”) and Canada, and through its websites and other channels, under the Bath & Body Works®, White Barn® and other brand names. The Company’s international business is conducted through franchise, license and wholesale partners.
Fiscal Year
The Company’s fiscal year ends on the Saturday nearest to January 31. As used herein, “first quarter of 2025” and “first quarter of 2024” refer to the thirteen-week periods ended May 3, 2025 and May 4, 2024, respectively, and references to “quarter” and “year” each refer to the fiscal calendar period.
Basis of Consolidation
The Consolidated Financial Statements include the accounts of the Company and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation. The Company accounts for investments in unconsolidated entities where it exercises significant influence, but does not have control, using the equity method. Under the equity method of accounting, the Company recognizes its share of the investee’s net income or loss. Losses are only recognized to the extent the Company has positive carrying value related to the investee. Carrying values are only reduced below zero if the Company has an obligation to provide funding to the investee. The Company’s share of net income or loss of all unconsolidated entities is included in Other Income, Net in the Consolidated Statements of Income. The Company’s equity method investments are required to be reviewed for impairment when it is determined there may be an other-than-temporary loss in value.
Interim Financial Statements
The Consolidated Financial Statements as of and for the periods ended May 3, 2025 and May 4, 2024 are unaudited and are presented pursuant to the rules and regulations of the Securities and Exchange Commission. These Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and Notes thereto contained in the Company’s 2024 Annual Report on Form 10-K.
In the opinion of management, the accompanying Consolidated Financial Statements reflect all adjustments that are of a normal recurring nature and necessary for a fair presentation of the results for the interim periods.
Seasonality of Business
The Company’s operations are seasonal in nature and consist of two principal selling seasons: Spring (the first and second quarters) and Fall (the third and fourth quarters). Typically, the Company’s sales are highest during the fourth quarter of the fiscal year due to seasonal and holiday-related sales patterns. Due to the seasonal variations in the retail industry, the results of operations for the interim periods are not necessarily indicative of the results expected for the full fiscal year.
Derivative Financial Instruments
The Company’s Canadian dollar denominated earnings are subject to exchange rate risk as substantially all the Company’s merchandise sold in Canada is sourced through U.S. dollar transactions. The Company uses foreign currency forward contracts designated as cash flow hedges to mitigate this foreign currency exposure. Amounts are reclassified from Accumulated Other Comprehensive Income upon sale of the hedged merchandise to the customer. These gains and losses are recognized in Costs of Goods Sold, Buying and Occupancy in the Consolidated Statements of Income. All designated cash flow hedges are recorded on the Consolidated Balance Sheets at fair value. The fair value of designated cash flow hedges is not significant for any period presented. The Company does not use derivative financial instruments for trading purposes.
Supplier Finance Program
In the fourth quarter of 2024, the Company implemented a supply chain finance (“SCF”) program agreement with a third-party financial institution, whereby the Company’s merchandise suppliers have the opportunity to settle outstanding payment obligations early, at a discount, facilitated by the financial institution. The Company’s obligations to its suppliers, including amounts due and scheduled payment terms, are not impacted by suppliers’ participation in the arrangement and the Company provides no guarantees to any third parties under the SCF program. Amounts due under the SCF program are included in Accounts Payable in the Consolidated Balance Sheets and within Operating Activities in the Consolidated Statements of Cash
7

Table of Contents

Flows. Amounts due under the SCF program were $ 52 million and $ 7 million as of May 3, 2025 and February 1, 2025, respectively.
Concentration of Credit Risk
The Company maintains cash and cash equivalents and derivative contracts with various major financial institutions. The Company monitors the relative credit standing of financial institutions with whom it transacts and limits the amount of credit exposure with any one entity. The Company’s investment portfolio is primarily composed of U.S. government obligations, U.S. Treasury and AAA-rated money market funds, commercial paper and bank deposits.
The Company also periodically reviews the relative credit standing of franchise, license and wholesale partners and other entities to which it grants credit terms in the normal course of business. The Company determines the required allowance for expected credit losses using information such as customer credit history and financial condition. Amounts are recorded to the allowance when it is determined that expected credit losses may occur.
Easton Investments
The Company has land and other investments in Easton, a planned community in Columbus, Ohio, that integrates office, hotel, retail, residential and recreational space. As of May 3, 2025 and February 1, 2025, certain of these investments met all of the required criteria for held for sale presentation, which requires assets to be reported at the lower of their carrying value or fair value less costs to sell. These investments, consisting primarily of undeveloped land, are reported at their carrying value, which was $ 97 million and $ 96 million as of May 3, 2025 and February 1, 2025, respectively, within Current Assets on the Consolidated Balance Sheets. The Company also had other Easton investments not presented as held for sale, with a carrying value of $ 24 million and $ 26 million as of May 3, 2025 and February 1, 2025, respectively.
The Company’s Easton investments totaled $ 121 million as of May 4, 2024, and are reported in Other Assets on the May 4, 2024 Consolidated Balance Sheet as they did not meet all of the required criteria for held for sale presentation as of that date.
Previously included in the Company’s Easton investments were equity interests in Easton Town Center, LLC (“ETC”) and Easton Gateway, LLC (“EG”), entities that own and develop commercial entertainment and shopping centers. The Company’s investments in ETC and EG were accounted for using the equity method of accounting. In the second quarter of 2024, the Company sold its entire interest in the business associated with EG and its entire interest in ETC.
Use of Estimates in the Preparation of Financial Statements
The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period, as well as the related disclosure of contingent assets and liabilities at the date of the financial statements. Actual results may differ from those estimates, and the Company revises its estimates and assumptions as new information becomes available.
Recently Issued Accounting Pronouncements
In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Improvements to Income Tax Disclosures , that requires enhanced income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. This standard is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and may be applied either prospectively or retrospectively. The Company is currently evaluating the impact of adopting this standard on its disclosures.
In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses , that requires disclosures of disaggregated information about certain prescribed expense categories within relevant income statement expense captions. This standard is effective for annual reporting of fiscal years beginning after December 15, 2026, and for interim periods in the following year, with early adoption permitted. This standard should be applied prospectively, with retrospective application permitted. The Company is currently evaluating the impact of adopting this standard on its disclosures.

2. Revenue Recognition
Accounts receivable, net from revenue-generating activities were $ 67 million as of May 3, 2025, $ 81 million as of February 1, 2025 and $ 74 million as of May 4, 2024. These accounts receivable primarily relate to amounts due from the Company’s franchise, license and wholesale partners. Under these arrangements, payment terms are typically 45 to 75 days.
The Company records deferred revenue when cash payments are received in advance of transfer of control of goods or services. Deferred revenue primarily relates to gift cards, loyalty points and rewards, and direct channel shipments not received by the customer, which are all impacted by seasonal and holiday-related sales patterns. Deferred revenue, which is recorded within Accrued Expenses and Other on the Consolidated Balance Sheets, was $ 177 million as of May 3, 2025, $ 197 million as of
8

Table of Contents

February 1, 2025 and $ 178 million as of May 4, 2024. The Company recognized $ 64 million as revenue during the first quarter of 2025 from amounts recorded as deferred revenue at the beginning of the Company’s fiscal year.
The following table provides a disaggregation of Net Sales for the first quarters of 2025 and 2024:

First Quarter
2025 2024
(in millions)
Stores - U.S. and Canada (a) $ 1,110   $ 1,065  
Direct - U.S. and Canada 250   261  
International (b) 64   58  
Total Net Sales $ 1,424   $ 1,384  
_______________
(a) Results include fulfilled buy online pick up in store orders.
(b) Results include royalties associated with franchised stores and wholesale sales.
The Company’s Net Sales outside of the U.S. include sales from Company-operated stores and its e-commerce site in Canada, royalties associated with franchised stores and wholesale sales. Certain of these sales are subject to the impact of fluctuations in foreign currency. The Company’s Net Sales outside of the U.S. totaled $ 132  million and $ 126  million for the first quarters of 2025 and 2024, respectively .

3. Net Income Per Share and Shareholders’ Equity (Deficit)
Net Income Per Share
Net Income per Basic Share is computed based on the weighted-average number of common shares outstanding. Net Income per Diluted Share includes the weighted-average effect of dilutive restricted share units, performance share units and stock options (collectively, “Dilutive Awards”) on the weighted-average common shares outstanding.
The following table provides the weighted-average shares utilized for the calculation of Net Income per Basic and Diluted Share for the first quarters of 2025 and 2024:

  First Quarter
2025 2024
(in millions)

Common Shares 229   240  
Treasury Shares ( 15 ) ( 15 )
Basic Shares 214   225  
Effect of Dilutive Awards 1   1  
Diluted Shares 215   226  
Anti-dilutive Awards (a) —   1  
 _______________
(a) These awards were excluded from the calculation of Net Income per Diluted Share because their inclusion would have been anti-dilutive.
Common Stock Repurchases and Retirements
Under the authority of the Company’s Board of Directors, the Company repurchased shares of its common stock under the following repurchase programs during the first quarters of 2025 and 2024:

Repurchase
Program Amount
Authorized Shares
Repurchased Amount
Repurchased Average Stock Price
2025 2024 2025 2024 2025 2024
(in millions) (in thousands) (in millions)
February 2022 $ 1,500   NA 842   NA $ 39   NA $ 46.08  
January 2024 500   460   1,329   $ 17   60   $ 37.67   45.32  
January 2025 500   3,866   NA 118   NA 30.47   NA
Total 4,326   2,171   $ 135   $ 99  

9

Table of Contents

Shares repurchased under these programs are retired and cancelled upon repurchase. As a result, the Company retired the 4.326  million and 2.171  million shares repurchased during the first quarters of 2025 and 2024, respectively.
The January 2024 Program had $ 139 million of remaining authority as of February 1, 2025. There were share repurchases of $ 1 million as of February 1, 2025 and $ 5 million as of May 4, 2024 reflected in Accounts Payable on the Consolidated Balance Sheets.
On February 27, 2025, the Company cancelled the remaining $ 121  million authorization available under the January 2024 Program and began repurchasing shares under the January 2025 Program. The January 2025 Program had $ 382 million of remaining authority as of May 3, 2025.
Dividends
The Company paid the following dividends during the first quarters of 2025 and 2024:

Ordinary Dividends Total Paid
(per share) (in millions)
2025
First Quarter $ 0.20   $ 43  

2024
First Quarter $ 0.20   $ 45  

In May 2025, the Company declared its second quarter 2025 ordinary dividend of $ 0.20 per share payable on June 20, 2025 to shareholders of record at the close of business on June 6, 2025.

4. Inventories
The following table provides details of Inventories as of May 3, 2025, February 1, 2025 and May 4, 2024:

May 3,
2025 February 1,
2025 May 4,
2024
(in millions)
Finished Goods Merchandise $ 696   $ 589   $ 673  
Raw Materials and Merchandise Components 173   145   141  
Total Inventories $ 869   $ 734   $ 814  

Inventories are principally valued at the lower of cost or net realizable value, on an average cost basis.

5. Long-lived Assets
The following table provides details of Property and Equipment, Net as of May 3, 2025, February 1, 2025 and May 4, 2024:

May 3,
2025 February 1,
2025 May 4,
2024
(in millions)
Property and Equipment, at Cost $ 3,250   $ 3,217   $ 3,129  
Accumulated Depreciation and Amortization ( 2,139 ) ( 2,090 ) ( 1,946 )
Property and Equipment, Net $ 1,111   $ 1,127   $ 1,183  

Depreciation expense was $ 64 million and $ 71 million for the first quarters of 2025 and 2024, respectively.

6. Income Taxes
The provision for income taxes is based on the current estimate of the annual effective tax rate and is adjusted as necessary for quarterly events.
For the first quarter of 2025, the Company’s effective tax rate was 28.4 % compared to 26.8 % in the first quarter of 2024. The 2025 and 2024 first quarter rates were higher than the Company’s combined estimated federal and state statutory rates primarily due to accrued interest expense related to unrecognized tax benefits.
Income taxes paid were $ 7 million and $ 6 million for the first quarters of 2025 and 2024, respectively.
10

Table of Contents

7. Long-term Debt and Borrowing Facility
The following table provides the Company’s outstanding Long-term Debt balances, net of unamortized debt issuance costs and discounts, as of May 3, 2025, February 1, 2025 and May 4, 2024:

May 3,
2025 February 1,
2025 May 4,
2024
(in millions)
Senior Debt with Subsidiary Guarantee
$ 500 million, 9.375 % Fixed Interest Rate Notes due July 2025 (“2025 Notes”)
$ —   $ —   $ 313  
$ 284 million, 6.694 % Fixed Interest Rate Notes due January 2027 (“2027 Notes”)
277   277   287  
$ 444 million, 5.250 % Fixed Interest Rate Notes due February 2028 (“2028 Notes”)
443   443   450  
$ 482 million, 7.500 % Fixed Interest Rate Notes due June 2029 (“2029 Notes”)
476   476   485  
$ 844 million, 6.625 % Fixed Interest Rate Notes due October 2030 (“2030 Notes”)
839   838   893  
$ 802 million, 6.875 % Fixed Interest Rate Notes due November 2035 (“2035 Notes”)
797   796   800  
$ 575 million, 6.750 % Fixed Interest Rate Notes due July 2036 (“2036 Notes”)
571   571   571  
Total Senior Debt with Subsidiary Guarantee 3,403   3,401   3,799  
Senior Debt
$ 284 million, 6.950 % Fixed Interest Rate Debentures due March 2033 (“2033 Notes”)
283   283   283  
$ 201 million, 7.600 % Fixed Interest Rate Notes due July 2037 (“2037 Notes”)
200   200   200  
Total Senior Debt 483   483   483  
Total Long-term Debt $ 3,886   $ 3,884   $ 4,282  

Repurchases of Notes
The Company did not repurchase any outstanding senior notes during the first quarter of 2025.
During the first quarter of 2024, the Company repurchased in the open market and extinguished $ 109 million principal amount of its outstanding senior notes. The aggregate repurchase price for these notes was $ 110 million, resulting in a pre-tax loss of $ 1 million, including the write-off of unamortized issuance costs. This loss is included in Other Income, Net in the first quarter of 2024 Consolidated Statement of Income.
The following table provides details of the outstanding principal amounts of senior notes repurchased and extinguished during the first quarter of and the full year 2024:

First Quarter Full Year

(in millions)
2025 Notes $ —   $ 314  
2027 Notes —   14  
2028 Notes 10   17  
2029 Notes 7   17  
2030 Notes 38   94  
2033 Notes 10   10  
2035 Notes 6   10  
2036 Notes 38   38  

Total $ 109   $ 514  

Asset-backed Revolving Credit Facility
The Company and certain of the Company’s 100 % owned subsidiaries guarantee and pledge collateral to secure an asset-backed revolving credit facility (“ABL Facility”). The ABL Facility, which allows borrowings and letters of credit in U.S. dollars, has aggregate commitments of $ 750 million and, as of May 3, 2025, had an expiration date in August 2026.
Availability under the ABL Facility is the lesser of (i) the borrowing base, determined primarily based on the Company’s eligible U.S. and Canadian credit card receivables, accounts receivable, inventory and eligible real property, or (ii) the aggregate commitment. If at any time the outstanding amount under the ABL Facility exceeds the lesser of (i) the borrowing base and (ii) the aggregate commitment, the Company is required to repay the outstanding amounts under the ABL Facility to
11

Table of Contents

the extent of such excess. As of May 3, 2025, the Company’s borrowing base was $ 639 million, and it had no borrowings outstanding under the ABL Facility.
The ABL Facility supports the Company’s letter of credit program. The Company had $ 11 million of outstanding letters of credit as of May 3, 2025 that reduced its availability under the ABL Facility. As of May 3, 2025, the Company’s availability under the ABL Facility was $ 628 million.
As of May 3, 2025, the ABL Facility fees related to committed and unutilized amounts were 0.30 % per annum, and the fees related to outstanding letters of credit were 1.25 % per annum. In addition, the interest rate on outstanding U.S. dollar borrowings was the Term Secured Overnight Financing Rate plus 1.25 % and a credit spread adjustment of 0.10 % per annum.
The ABL Facility requires the Company to maintain a fixed charge coverage ratio of not less than 1.00 to 1.00 during an event of default or any period commencing on any day when specified excess availability is less than the greater of (i) $ 70 million or (ii) 10 % of the maximum borrowing amount. As of May 3, 2025, the Company was not required to maintain this ratio.
Subsequent to May 3, 2025, the Company entered into an amendment and restatement of the ABL Facility, which removed the interest rate credit spread adjustment of 0.10 %, extended the expiration date from August 2026 to May 2030 and included other technical amendments.

8. Fair Value Measurements
Cash and Cash Equivalents include cash on hand, deposits with financial institutions and highly liquid investments with original maturities of less than 90 days. The Company’s Cash and Cash Equivalents are considered Level 1 fair value measurements as they are valued using unadjusted quoted prices in active markets for identical assets.
The following table provides a summary of the principal value and estimated fair value of the Company’s outstanding Long-term debt as of May 3, 2025, February 1, 2025 and May 4, 2024:

May 3,
2025 February 1,
2025 May 4,
2024
(in millions)
Principal Value $ 3,916   $ 3,916   $ 4,321  
Fair Value, Estimated (a) 3,957   3,986   4,351  

   _______________
(a) The estimated fair value of the Company’s Long-term debt is based on reported transaction prices, which are considered Level 2 inputs in accordance with Accounting Standards Codification 820, Fair Value Measurement . The estimates presented are not necessarily indicative of the amounts that the Company could realize in a current market exchange.
Management believes that the carrying values of the Company’s Accounts Receivable, Accounts Payable and Accrued Expenses approximate their fair values because of their short maturities.

9. Commitments and Contingencies
The Company is subject to various claims and contingencies related to lawsuits, taxes, insurance, regulatory and other matters arising in the ordinary course of business. Actions filed against the Company from time to time may include commercial, tort, intellectual property, tax, customer, employment, wage and hour, data privacy, securities, anti-corruption and other claims, including purported class action lawsuits. Management believes that the ultimate liability arising from such claims and contingencies, if any, is not likely to have a material adverse effect on the Company’s results of operations, financial condition or cash flows.
Lease Guarantees
In connection with the spin-off of Victoria’s Secret & Co., the Company had remaining contingent obligations of $ 227 million as of May 3, 2025 related to lease payments under the current terms of noncancelable leases, primarily related to office space, expiring at various dates through 2037. These obligations include minimum rent and additional payments covering taxes, common area costs and certain other expenses and relate to leases that commenced prior to the spin-off. The Company’s reserves related to these obligations were not significant for any period presented.

10. Segment Reporting
The Company is managed at the consolidated level and therefore operates and reports as a single segment. During the first quarter of 2025, the Company’s Chief Executive Officer was its Chief Operating Decision Maker (“CODM”), and the measure of profitability included in the financial information regularly provided to the CODM was total Company Operating Income. The Company’s CODM assesses Operating Income performance in comparison to forecasts and historical results to make decisions on the reinvestment of profits into the business and capital allocation strategies.
12

Table of Contents

The following table illustrates significant segment expenses that were regularly provided to the CODM for the first quarters of 2025 and 2024:

First Quarter
2025 2024
  (in millions)
Net Sales $ 1,424   $ 1,384  
Cost of Goods Sold ( 509 ) ( 509 )
Buying and Occupancy ( 269 ) ( 269 )
Gross Profit 646   606  
Selling Expenses ( 256 ) ( 247 )
Marketing Expenses ( 49 ) ( 45 )
General and Administrative Expenses ( 132 ) ( 127 )
Operating Income $ 209   $ 187  

As a single reportable segment entity, the other disclosures required by ASC 280, Segment Reporting, can be found in the Company’s Consolidated Financial Statements and the Notes thereto, including the Company’s measure of segment assets, which was total consolidated assets.

11. Subsequent Events
Effective May 16, 2025, Gina Boswell ceased serving as the Company’s Chief Executive Officer, and resigned as a member of its Board. Also on May 16, 2025, the Company’s Board appointed Daniel Heaf to serve as the Company’s new Chief Executive Officer. Mr. Heaf will be appointed as a member of the Board effective as of immediately following the conclusion of the Company’s 2025 Annual Meeting of Shareholders.
On May 22, 2025, the Company entered into an amendment and restatement of the ABL Facility, which removed the interest rate credit spread adjustment of 0.10 %, extended the expiration date from August 2026 to May 2030 and included other technical amendments.
13

Table of Contents

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of Bath & Body Works, Inc.
Results of Review of Interim Financial Statements
We have reviewed the accompanying consolidated balance sheets of Bath & Body Works, Inc. (the Company) as of May 3, 2025 and May 4, 2024, the related consolidated statements of income, comprehensive income, total equity (deficit), and cash flows for the thirteen-week periods ended May 3, 2025 and May 4, 2024, and the related notes (collectively referred to as the “consolidated interim financial statements”). Based on our reviews, we are not aware of any material modifications that should be made to the consolidated interim financial statements for them to be in conformity with U.S. generally accepted accounting principles.

We have previously audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheet of the Company as of February 1, 2025, and the related consolidated statements of income, comprehensive income, total equity (deficit), and cash flows for the year then ended, and the related notes (not presented herein); and in our report dated March 14, 2025, we expressed an unqualified audit opinion on those consolidated financial statements. In our opinion, the information set forth in the accompanying consolidated balance sheet as of February 1, 2025, is fairly stated, in all material respects, in relation to the consolidated balance sheet from which it has been derived.

Basis for Review Results
These financial statements are the responsibility of the Company’s management. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the SEC and the PCAOB. We conducted our review in accordance with the standards of the PCAOB. A review of interim financial statements consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with the standards of the PCAOB, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

/s/ Ernst & Young LLP
Grandview Heights, Ohio
May 29, 2025

14

Table of Contents

SAFE HARBOR STATEMENT UNDER THE PRIVATE
SECURITIES LITIGATION ACT OF 1995
We caution that any forward-looking statements (as such term is defined in the Private Securities Litigation Reform Act of 1995) contained in this report or made by our Company or our management involve risks and uncertainties and are subject to change based on various factors, many of which are beyond our control. Accordingly, our future performance and financial results may differ materially from those expressed or implied in any such forward-looking statements. Words such as “estimate,” “project,” “plan,” “believe,” “expect,” “anticipate,” “intend,” “planned,” “potential,” “target,” “goal” and any similar expressions may identify forward-looking statements. There are risks, uncertainties and other factors that in some cases have affected and, in the future, could affect our financial performance and actual results and could cause actual results to differ materially from those expressed or implied in any forward-looking statements included in this report or otherwise made by the Company or our management. These factors can be found in Item 1A. Risk Factors in our 2024 Annual Report on Form 10-K, and our subsequent filings.
We are not under any obligation and do not intend to make publicly available any update or other revisions to any of the forward-looking statements contained in this report to reflect circumstances existing after the date of this report or to reflect the occurrence of future events even if experience or future events make it clear that any expected results expressed or implied by those forward-looking statements will not be realized.
We announce material financial and operational information using our investor relations website, press releases, SEC filings and public conference calls and webcasts. Information about the Company, our business and our results of operations may also be announced by posts on our accounts on social media channels, including the following: Facebook, Instagram, X, LinkedIn, Pinterest, TikTok and YouTube. The information contained on, or that can be accessed through, our social media channels and our website is deemed not to be incorporated in this Quarterly Report on Form 10-Q or to be a part of this Quarterly Report on Form 10-Q. The information that we post through these social media channels and on our website may be deemed material. As a result, we encourage investors, the media and others interested in the Company to monitor these social media channels in addition to following our investor relations website, press releases, SEC filings and public conference calls and webcasts. The list of social media channels we use may be updated from time to time on our investor relations website.

Item 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The following discussion and analysis of financial condition and results of operations is based upon our Consolidated Financial Statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) as codified in the Accounting Standards Codification. The following information should be read in conjunction with our financial statements and the related notes included in Part I, Item 1. Financial Statements in this Quarterly Report on Form 10-Q.
Executive Overview
In the first quarter of 2025, consolidated Net Sales were $1,424 million, which increased $40 million, or 2.9%, compared to the first quarter of 2024. Total North American Net Sales increased $34 million, primarily due to increases in transactions and average dollar sales, and International Net Sales increased $6 million. Our first quarter Operating Income was $209 million, which increased $22 million, or 11.7%, compared to the first quarter of 2024, and our Operating Income rate (expressed as a percentage of Net Sales) increased to 14.7% from 13.5%. The Operating Income rate increase was primarily due to a higher Gross Profit rate, partially offset by an increase in General, Administrative and Store Operating Expenses.
For additional information related to our first quarter 2025 financial performance, see “Results of Operations.”
Outlook
We believe our strategy and actions position the Company to achieve sustainable, profitable growth and to drive long-term shareholder value. We believe our continued innovation across our core categories supported by compelling marketing and enhanced technology, building on innovation platforms we launched in 2024 and extending our reach through adjacencies and international expansion, will continue to accelerate Net Sales growth over the long term. Amid a challenging macroeconomic backdrop, we have remained disciplined and decisive in our actions which is evidenced in our current performance.
We expect consumers to continue value-seeking behavior and consumer sentiment to remain volatile as the broad-based tariffs imposed by the U.S. government, and threatened or imposed retaliatory measures by other countries, have increased macroeconomic uncertainty in global markets. We are actively monitoring the changes in shifting trade policies and related market disruptions and are leveraging our predominately U.S.-based supply chain to take proactive measures to mitigate global trade policy shifts and to offset our tariff exposure over time. Building on our current performance, proactive tariff mitigation strategies, and our strong, predominately U.S.-based supply chain, we believe we are well-positioned to absorb the impacts of tariffs currently in effect and levied. Continued changes in trade policies and disruptions could have substantial impacts on the global economy and may magnify the impact of the risks to our business described in our Annual Report on Form 10-K.
15

Table of Contents

Company-operated Stores
The following table compares Company-operated U.S. store data for the first quarters of 2025 and 2024:

First Quarter
2025 2024 % Change
Sales per Average Selling Square Foot (a) $ 207  $ 204  1  %
Sales per Average Store (in thousands) (a) $ 588  $ 577  2  %
Average Store Size (selling square feet) 2,845  2,831  —  %
Total Selling Square Feet (in thousands) 5,083  4,937  3  %
 ________________
(a) Sales per average selling square foot and sales per average store, which are indicators of store productivity, are calculated based on store sales for the period divided by the average, including the beginning and end of period, of total selling square footage and store count, respectively.
The following table represents Company-operated store activity for the first quarter of 2025:

Stores Stores
February 1, 2025 Opened Closed May 3, 2025
United States 1,782  13  (8) 1,787 
Canada 113  —  —  113 
Total 1,895  13  (8) 1,900 

Partner-operated Stores
The following table represents Partner-operated store activity for the first quarter of 2025:

Stores Stores
February 1, 2025 Opened Closed May 3, 2025
International 494  12  (17) 489 
International - Travel Retail 35  2  (2) 35 
Total International (a) 529  14  (19) 524 
________________
(a) Includes store locations only and does not include kiosks, shop-in-shops, gondola or beauty counter locations.

Results of Operations
First Quarter of 2025 Compared to the First Quarter of 2024
Net Sales
The following table provides Net Sales for the first quarter of 2025 in comparison to the first quarter of 2024:

2025 2024 % Change
(in millions)  
Stores - U.S. and Canada (a) $ 1,110  $ 1,065  4.3  %
Direct - U.S. and Canada 250  261  (4.3  %)
International (b) 64  58  10.1  %
Total Net Sales $ 1,424  $ 1,384  2.9  %
 _______________
(a) Results include fulfilled buy online pick up in store (“BOPIS”) orders.
(b) Results include royalties associated with franchised stores and wholesale sales.
For the first quarter of 2025, total Net Sales were $1,424 million and increased $40 million, or 2.9%, compared to the first quarter of 2024. Stores Net Sales increased $45 million, or 4.3%, primarily driven by an increase in transactions due to an increase in BOPIS fulfilled orders (which are recognized as store Net Sales) and new store growth, and an increase in average dollar sales. Direct Net Sales decreased $11 million, or 4.3%, driven by a decline in fulfilled orders, which was primarily due to our customers continuing to select our BOPIS option, partially offset by an increase in average order size. International Net Sales increased $6 million, or 10.1%, driven by timing of product shipments to our partners.
16

Table of Contents

Gross Profit
For the first quarter of 2025, our Gross Profit increased $40 million to $646 million, and our Gross Profit rate (expressed as a percentage of Net Sales) increased to 45.4%, from 43.8% in the first quarter of 2024. Gross Profit dollars increased due to higher Net Sales and a 100 basis point improvement in the merchandise margin rate, which was primarily driven by strategic pricing and strong cost management. Category mix shifts drove both lower average unit retails and average unit costs during the quarter.
Gross Profit rate increased due to the merchandise margin rate improvement as well as leverage on Occupancy Expenses due to Net Sales growth.
General, Administrative and Store Operating Expenses
The following table provides detail for our General, Administrative and Store Operating Expenses for the first quarter of 2025 compared to the first quarter of 2024:

2025 2024 Change
(in millions) % of Net Sales (in millions) % of Net Sales (in millions) % of Net Sales
Selling Expenses $ 256  18.0  % $ 247  17.8  % $ 9  0.2  %
Marketing Expenses 49  3.5  % 45  3.3  % 4  0.1  %
General and Administrative Expenses 132  9.3  % 127  9.2  % 5  0.1  %
Total $ 437  30.7  % $ 419  30.3  % $ 18  0.4  %

For the first quarter of 2025, our total General, Administrative and Store Operating Expenses increased $18 million to $437 million, and the rate (expressed as a percentage of Net Sales) increased to 30.7% from 30.3% in the first quarter of 2024. Selling Expenses and General and Administrative Expenses both increased primarily due to higher payroll related costs, mainly driven by wage inflation, partially offset by the benefits of our cost optimization work.
The General, Administrative and Store Operating Expense rate increased primarily due to the increase in payroll related costs and incremental investments in marketing.
Other Income and Expenses
Interest Expense
The following table provides the average daily borrowings and average borrowing rates for the first quarters of 2025 and 2024:

2025 2024
Average daily borrowings (in millions) $ 3,916  $ 4,386 
Average borrowing rate 7.1  % 7.3  %

For the first quarter of 2025, our Interest Expense was $71 million, compared to $82 million in the first quarter of 2024. The decrease was due to lower average daily borrowings and borrowing rate, which were driven by the early extinguishment of outstanding notes.
Other Income, Net
For the first quarter of 2025, our Other Income, Net was $8 million, compared to $13 million in the first quarter of 2024. The decrease was primarily due to lower interest income on invested cash in the first quarter of 2025.
Provision for Income Taxes
For the first quarter of 2025, our effective tax rate was 28.4% compared to 26.8% in the first quarter of 2024. The 2025 and 2024 first quarter rates were higher than our combined estimated federal and state statutory rates primarily due to accrued interest expense related to unrecognized tax benefits.
17

Table of Contents

FINANCIAL CONDITION
Liquidity and Capital Resources
Liquidity, or access to cash, is an important factor in determining our financial stability. We are committed to maintaining adequate liquidity. Cash generated from our operating activities provides the primary resources to support current operations, growth initiatives, seasonal funding requirements, future common stock and debt repurchases, and capital expenditures. Our cash provided from operations is impacted by our net income and working capital changes. Our net income is impacted by, among other things, sales volume, seasonal sales patterns, success of new product introductions and product and market expansions, profit margins, income taxes and inflationary pressures. Typically, our sales are highest during the fourth quarter of the fiscal year due to seasonal and holiday-related sales patterns. Generally, our need for working capital peaks during the summer and fall months as inventory builds in anticipation of the holiday period. Our cash and cash equivalents held by foreign subsidiaries were $182 million as of May 3, 2025.
During the first quarter of 2025, we repurchased 4.326 million shares of our common stock for $135 million. We may, from time to time, repurchase, or otherwise retire, additional debt or shares of our common stock, as applicable.
We believe that our current cash position, our cash flows generated from operations and our borrowing capacity under our asset-backed revolving credit facility (“ABL Facility”) will be sufficient to meet our liquidity needs, including capital expenditure requirements, for at least the next twelve months.
Cash Flows
The following table provides a summary of our cash flow activity during the first quarters of 2025 and 2024:

2025 2024
(in millions)
Cash and Cash Equivalents, Beginning of Year $ 674  $ 1,084 
Net Cash Flows Provided by Operating Activities 188  76 
Net Cash Flows Used for Investing Activities (39) (46)
Net Cash Flows Used for Financing Activities (188) (259)
Effects of Exchange Rate Changes on Cash and Cash Equivalents 1  — 
Net Decrease in Cash and Cash Equivalents (38) (229)
Cash and Cash Equivalents, End of Period $ 636  $ 855 

Operating Activities
Net cash provided by operating activities in the first quarter of 2025 was $188 million, including net income of $105 million. Net income included depreciation of $64 million and share-based compensation expense of $10 million. Other changes in assets and liabilities represent items that had a current period cash flow impact, such as changes in working capital. The most significant items in working capital were the seasonal changes in Inventories and Accounts Receivable.
Net cash provided by operating activities in the first quarter of 2024 was $76 million, including net income of $87 million. Net income included depreciation of $71 million and share-based compensation expense of $12 million. Other changes in assets and liabilities represent items that had a current period cash flow impact, such as changes in working capital. The most significant items in working capital were the seasonal changes in Inventories, Accounts Receivable and Accounts Payable, Accrued Expenses and Other.
Investing Activities
Net cash used for investing activities in the first quarter of 2025 was $39 million, primarily related to capital expenditures. The capital expenditures included approximately $25 million related to new off-mall stores and remodels of existing stores and approximately $10 million for various technology projects primarily to support the growth and profitability of our business.
Net cash used for investing activities in the first quarter of 2024 was $46 million related to capital expenditures. The capital expenditures included approximately $35 million related to new, primarily off-mall stores and remodels of existing stores.
In 2025, our top priority remains driving sustainable, long-term, profitable growth through strategic investments in the business. To support this, we continue to plan capital expenditures of approximately $250 million to $270 million during the year, with a focus on real estate and technology.
Financing Activities
Net cash used for financing activities in the first quarter of 2025 was $188 million, primarily consisting of $136 million for share repurchases and dividend payments of $0.20 per share, or $43 million.
18

Table of Contents

Net cash used for financing activities in the first quarter of 2024 was $259 million, primarily consisting of $110 million for open market debt repurchases, $96 million for share repurchases, dividend payments of $0.20 per share, or $45 million, and $7 million of tax payments related to share-based awards.
Common Stock and Debt Repurchases
Our Board of Directors (our “Board”) will determine share and debt repurchase authorizations, giving consideration to our levels of profit and cash flow, capital requirements, current and forecasted liquidity, the restrictions placed upon us by our borrowing arrangements as well as financial and other conditions existing at the time. We use cash flow generated from operating and financing activities to fund our share and debt repurchase programs. The timing and amount of any repurchases will be made at our discretion, taking into account a number of factors, including market conditions.
Common Stock Repurchases
Under the authority of our Board of Directors, we repurchased shares of our common stock under the following repurchase programs during the first quarters of 2025 and 2024:

Repurchase
 Program Amount
Authorized Shares
Repurchased Amount
Repurchased Average Stock Price
2025 2024 2025 2024 2025 2024
(in millions) (in thousands) (in millions)
February 2022 $ 1,500  NA 842  NA $ 39  NA $ 46.08 
January 2024 500  460  1,329  $ 17  60  $ 37.67  45.32 
January 2025 500  3,866  NA 118  NA 30.47  NA
Total 4,326  2,171  $ 135  $ 99 

The January 2024 Program had $139 million of remaining authority as of February 1, 2025. There were share repurchases of $1 million as of February 1, 2025 and $5 million as of May 4, 2024 reflected in Accounts Payable on the Consolidated Balance Sheets.
On February 27, 2025, we cancelled the remaining $121 million authorization available under the January 2024 Program and began repurchasing shares under the January 2025 Program. The January 2025 Program had $382 million of remaining authority as of May 3, 2025.
Dividend Policy and Procedures
Our Board will determine future dividends after giving consideration to our levels of profit and cash flow, capital requirements, current and forecasted liquidity, the restrictions placed upon us by our borrowing arrangements as well as financial and other conditions existing at the time. We use cash flow generated from operating and financing activities to fund our dividends.
We paid the following dividends during the first quarters of 2025 and 2024:
Ordinary Dividends Total Paid
(per share) (in millions)
2025
First Quarter $ 0.20  $ 43 

2024
First Quarter $ 0.20  $ 45 

In May 2025, we declared our second quarter 2025 ordinary dividend of $0.20 per share payable on June 20, 2025 to shareholders of record at the close of business on June 6, 2025.
19

Table of Contents

Long-term Debt and Borrowing Facility
The following table provides our outstanding Long-term Debt balances, net of unamortized debt issuance costs and discounts, as of May 3, 2025, February 1, 2025 and May 4, 2024:

May 3,
2025 February 1,
2025 May 4,
2024
(in millions)
Senior Debt with Subsidiary Guarantee
$500 million, 9.375% Fixed Interest Rate Notes due July 2025 (“2025 Notes”)
$ —  $ —  $ 313 
$284 million, 6.694% Fixed Interest Rate Notes due January 2027 (“2027 Notes”)
277  277  287 
$444 million, 5.250% Fixed Interest Rate Notes due February 2028 (“2028 Notes”)
443  443  450 
$482 million, 7.500% Fixed Interest Rate Notes due June 2029 (“2029 Notes”)
476  476  485 
$844 million, 6.625% Fixed Interest Rate Notes due October 2030 (“2030 Notes”)
839  838  893 
$802 million, 6.875% Fixed Interest Rate Notes due November 2035 (“2035 Notes”)
797  796  800 
$575 million, 6.750% Fixed Interest Rate Notes due July 2036 (“2036 Notes”)
571  571  571 
Total Senior Debt with Subsidiary Guarantee 3,403  3,401  3,799 
Senior Debt
$284 million, 6.950% Fixed Interest Rate Debentures due March 2033 (“2033 Notes”)
283  283  283 
$201 million, 7.600% Fixed Interest Rate Notes due July 2037 (“2037 Notes”)
200  200  200 
Total Senior Debt 483  483  483 
Total Long-term Debt $ 3,886  $ 3,884  $ 4,282 

Repurchases of Notes
We did not repurchase any outstanding senior notes during the first quarter of 2025.
During the first quarter of 2024, we repurchased in the open market and extinguished $109 million principal amount of our outstanding senior notes. The aggregate repurchase price for these notes was $110 million, resulting in a pre-tax loss of $1 million, including the write-off of unamortized issuance costs. This loss is included in Other Income, Net in the first quarter of 2024 Consolidated Statement of Income.
The following table provides details of the outstanding principal amounts of senior notes repurchased and extinguished during the first quarter of and the full year 2024:

First Quarter Full Year

(in millions)
2025 Notes $ —  $ 314 
2027 Notes —  14 
2028 Notes 10  17 
2029 Notes 7  17 
2030 Notes 38  94 
2033 Notes 10  10 
2035 Notes 6  10 
2036 Notes 38  38 

Total $ 109  $ 514 

Asset-backed Revolving Credit Facility
We and certain of our 100% owned subsidiaries guarantee and pledge collateral to secure the ABL Facility. The ABL Facility, which allows borrowings and letters of credit in U.S. dollars, has aggregate commitments of $750 million and, as of May 3, 2025, had an expiration date in August 2026.
Availability under the ABL Facility is the lesser of (i) the borrowing base, determined primarily based on our eligible U.S. and Canadian credit card receivables, accounts receivable, inventory and eligible real property, or (ii) the aggregate commitment. If at any time the outstanding amount under the ABL Facility exceeds the lesser of (i) the borrowing base and (ii) the aggregate commitment, we are required to repay the outstanding amounts under the ABL Facility to the extent of such excess. As of May 3, 2025, our borrowing base was $639 million, and we had no borrowings outstanding under the ABL Facility.
20

Table of Contents

The ABL Facility supports our letter of credit program. We had $11 million of outstanding letters of credit as of May 3, 2025 that reduced our availability under the ABL Facility. As of May 3, 2025, our availability under the ABL Facility was $628 million.
As of May 3, 2025, the ABL Facility fees related to committed and unutilized amounts were 0.30% per annum, and the fees related to outstanding letters of credit were 1.25% per annum. In addition, the interest rate on outstanding U.S. dollar borrowings was the Term Secured Overnight Financing Rate plus 1.25% and a credit spread adjustment of 0.10% per annum.
The ABL Facility requires us to maintain a fixed charge coverage ratio of not less than 1.00 to 1.00 during an event of default or any period commencing on any day when specified excess availability is less than the greater of (i) $70 million or (ii) 10% of the maximum borrowing amount. As of May 3, 2025, we were not required to maintain this ratio.
Subsequent to May 3, 2025, we entered into an amendment and restatement of the ABL Facility, which removed the interest rate credit spread adjustment of 0.10%, extended the expiration date from August 2026 to May 2030 and included other technical amendments.
Credit Ratings
The following table provides our credit ratings as of May 3, 2025:

  Moody’s S&P
Corporate Ba2 BB+
Senior Unsecured Debt with Subsidiary Guarantee Ba2 BB+
Senior Unsecured Debt B1 BB-
Outlook Stable Stable

Guarantor Summarized Financial Information
Certain of our subsidiaries, which are listed on Exhibit 22 to this Quarterly Report on Form 10-Q, have guaranteed our obligations under the 2027 Notes, 2028 Notes, 2029 Notes, 2030 Notes, 2035 Notes and 2036 Notes (collectively, the “Notes”).
The Notes have been issued by Bath & Body Works, Inc. (the “Parent Company”). The Notes are its senior unsecured obligations and rank equally in right of payment with all of our existing and future senior unsecured obligations, are senior to any of our future subordinated indebtedness, are effectively subordinated to all of our existing and future indebtedness that is secured by a lien and are structurally subordinated to all existing and future obligations of each of our subsidiaries that do not guarantee the Notes.
The Notes are fully and unconditionally guaranteed on a joint and several basis by certain of our wholly-owned subsidiaries, including certain subsidiaries that also guarantee our obligations under our ABL Facility (such guarantees, the “Guarantees”; and, such guaranteeing subsidiaries, the “Subsidiary Guarantors”). The Guarantees of the Subsidiary Guarantors are subject to release in limited circumstances only upon the occurrence of certain customary conditions. Each Guarantee is limited, by its terms, to an amount not to exceed the maximum amount that can be guaranteed by the applicable Subsidiary Guarantor subject to avoidance under applicable fraudulent conveyance provisions of U.S. and non-U.S. law.
The following tables set forth summarized financial information for the Parent Company and the Subsidiary Guarantors on a combined basis after elimination of (i) intercompany transactions and balances among the Parent Company and the Subsidiary Guarantors and (ii) investments in and equity in the earnings of non-Guarantor subsidiaries.

SUMMARIZED BALANCE SHEETS May 3,
2025 February 1,
2025
(in millions)
ASSETS
Current Assets (a) $ 2,069  $ 2,075 
Noncurrent Assets 2,418  2,411 

LIABILITIES
Current Liabilities (b) $ 2,469  $ 2,394 
Noncurrent Liabilities 4,909  4,898 

 _______________
(a) Includes amounts due from non-Guarantor subsidiaries of $583 million and $572 million as of May 3, 2025 and February 1, 2025, respectively.
21

Table of Contents

(b) Includes amounts due to non-Guarantor subsidiaries of $1.417 billion and $1.421 billion as of May 3, 2025 and February 1, 2025, respectively.

FIRST QUARTER OF 2025 SUMMARIZED STATEMENT OF INCOME
(in millions)
Net Sales (a) $ 1,355 
Gross Profit 602 
Operating Income 193 
Income Before Income Taxes 128 
Net Income 91 

 _______________
(a) Includes Net Sales of $34 million to non-Guarantor subsidiaries.

Contingent Liabilities and Contractual Obligations
Lease Guarantees
In connection with the spin-off of Victoria’s Secret & Co., we had remaining contingent obligations of $227 million as of May 3, 2025 related to lease payments under the current terms of noncancelable leases, primarily related to office space, expiring at various dates through 2037. These obligations include minimum rent and additional payments covering taxes, common area costs and certain other expenses and relate to leases that commenced prior to the spin-off. Our reserves related to these obligations were not significant for any period presented.
Contractual Obligations
Our contractual obligations primarily consist of long-term debt and the related interest payments, operating leases, purchase orders for merchandise inventory and other long-term obligations. These contractual obligations impact our short-term and long-term liquidity and capital resource needs. There have been no material changes in our contractual obligations subsequent to February 1, 2025, as discussed in “Contingent Liabilities and Contractual Obligations” in our 2024 Annual Report on Form 10-K. Certain of our contractual obligations may fluctuate during the normal course of business (primarily changes in our merchandise inventory-related purchase obligations which fluctuate throughout the year as a result of the seasonal nature of our business).

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS
In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Improvements to Income Tax Disclosures , that requires enhanced income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. This standard is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and may be applied either prospectively or retrospectively. We are currently evaluating the impact of adopting this standard on our disclosures.
In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses , that requires disclosures of disaggregated information about certain prescribed expense categories within relevant income statement expense captions. This standard is effective for annual reporting of fiscal years beginning after December 15, 2026, and for interim periods in the following year, with early adoption permitted. This standard should be applied prospectively, with retrospective application permitted. We are currently evaluating the impact of adopting this standard on our disclosures.
CRITICAL ACCOUNTING POLICIES AND ESTIMATES
The preparation of financial statements in conformity with GAAP requires management to adopt accounting policies related to estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period, as well as the related disclosure of contingent assets and liabilities at the date of the financial statements. On an ongoing basis, management evaluates its accounting policies, estimates and judgments, including those related to inventories, valuation of long-lived store assets, claims and contingencies, income taxes and revenue recognition, including revenue associated with our loyalty program. Management bases our estimates and judgments on historical experience and various other factors that we believe are reasonable under the circumstances. Actual results may differ from these estimates.
There have been no material changes to the critical accounting policies and estimates disclosed in our 2024 Annual Report on Form 10-K.
22

Table of Contents

Item 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Market Risk
The market risk inherent in our financial instruments represents the potential loss in fair value, earnings or cash flows arising from adverse changes in foreign currency exchange rates or interest rates. We may use derivative financial instruments like foreign currency forward contracts, cross-currency swaps and interest rate swap arrangements to manage exposure to market risks. We do not use derivative financial instruments for trading purposes.
Foreign Exchange Rate Risk
Our Canadian dollar denominated earnings are subject to exchange rate risk as substantially all our merchandise sold in Canada is sourced through U.S. dollar transactions. Although we utilize foreign currency forward contracts to partially offset risks associated with our operations in Canada, these measures may not succeed in offsetting all the short-term impact of foreign currency rate movements and generally may not be effective in offsetting the long-term impact of sustained shifts in foreign currency rates.
Further, although our royalty arrangements with our international partners are denominated in U.S. dollars, the royalties we receive in U.S. dollars are calculated based on sales in the local currency. As a result, our royalties in these arrangements are exposed to foreign currency exchange rate fluctuations.
Interest Rate Risk
Our investment portfolio primarily consists of interest-bearing instruments that are classified as cash and cash equivalents based on their original maturities. Our investment portfolio is maintained in accordance with our investment policy, which specifies permitted types of investments, specifies credit quality standards and maturity profiles and limits credit exposure to any single issuer. The primary objectives of our investment activities are the preservation of principal, the maintenance of liquidity and the maximization of interest income while minimizing risk. Our investment portfolio is primarily composed of U.S. government obligations, U.S. Treasury and AAA-rated money market funds, commercial paper and bank deposits. Given the short-term nature and quality of investments in our portfolio, we do not believe there is any material risk to principal associated with increases or decreases in interest rates.
All of our outstanding Long-term Debt as of May 3, 2025 has fixed interest rates. We will from time to time adjust our exposure to interest rate risk by entering into interest rate swap arrangements. Our exposure to interest rate changes is limited to the fair value of the debt issued, which would not have a material impact on our earnings or cash flows.
Concentration of Credit Risk
We maintain cash and cash equivalents and derivative contracts with various major financial institutions. We monitor the relative credit standing of financial institutions with whom we transact and limit the amount of credit exposure with any one entity. Our investment portfolio is primarily composed of U.S. government obligations, U.S. Treasury and AAA-rated money market funds, commercial paper and bank deposits. We also periodically review the relative credit standing of franchise, license and wholesale partners and other entities to which we grant credit terms in the normal course of business.
Fair Value Measurements
The following table provides a summary of the principal value and estimated fair value of our outstanding Long-term debt as of May 3, 2025, February 1, 2025 and May 4, 2024:
May 3,
2025 February 1,
2025 May 4,
2024
(in millions)
Principal Value $ 3,916  $ 3,916  $ 4,321 
Fair Value, Estimated (a) 3,957  3,986  4,351 
 _______________
(a)    The estimated fair values are based on reported transaction prices and are not necessarily indicative of the amounts that we could realize in a current market exchange.
As of May 3, 2025, we believe that the carrying values of our Accounts Receivable, Accounts Payable and Accrued Expenses approximate their fair values because of their short maturities.
23

Table of Contents

Item 4. CONTROLS AND PROCEDURES
Evaluation of disclosure controls and procedures. As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as such term is defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that as of the end of the period covered by this report, our disclosure controls and procedures were effective and designed to ensure that information required to be disclosed by us in reports we file or submit under the Exchange Act is (1) recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission (“SEC”) rules and forms, and (2) accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.
Changes in internal control over financial reporting. During the first quarter of 2025, we transitioned to new real-estate management systems to enhance operational efficiency in our lease administration and compliance with lease accounting and reporting standards. We updated our processes to align with the functionality of the new systems and ensured that adequate controls were designed and operating effectively throughout the transition process.
There were no other changes in our internal control over financial reporting that occurred in the first quarter of 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
24

Table of Contents

PART II—OTHER INFORMATION

Item 1. LEGAL PROCEEDINGS
We are a defendant in a variety of lawsuits arising in the ordinary course of business. Actions filed against the Company from time to time may include commercial, tort, intellectual property, tax, customer, employment, wage and hour, data privacy, securities, anti-corruption and other claims, including purported class action lawsuits. Although it is not possible to predict with certainty the eventual outcome of any litigation, in the opinion of management, our current legal proceedings are not expected to have a material adverse effect on our results of operations, financial condition or cash flows.

Item 1A. RISK FACTORS
The risk factors that affect our business and financial results are discussed in Item 1A. Risk Factors in our 2024 Annual Report on Form 10-K. We wish to caution the reader that the risk factors discussed in Item 1A. Risk Factors in our 2024 Annual Report on Form 10-K and those described elsewhere in this report or other SEC filings could cause actual results to differ materially from those stated in any forward-looking statements.

Item 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
The following table provides the repurchases of our common stock during the first quarter of 2025:

Fiscal Period Total
Number of
Shares
Purchased (a) Average Price
Paid per
Share (b) Total Number of Shares Purchased as Part of Publicly Announced Programs (c) Maximum Number of Shares (or Approximate Dollar Value) that May Yet be Purchased Under the Programs (c)
  (in thousands)   (in thousands)
February 2025 776  $ 37.19  773  $ 488,593 
March 2025 2,157  31.40  2,022  424,910 
April 2025 1,535  27.89  1,531  382,201 
Total 4,468  4,326 
 _______________
(a) The total number of shares repurchased includes shares repurchased as part of publicly announced programs, with the remainder relating to shares in connection with tax payments due upon vesting of associate restricted share and performance share unit awards and the use of our stock to pay the exercise price on associate stock options.
(b) The average price paid per share includes any broker commissions.
(c) For additional share repurchase program information, see Note 3, “Net Income Per Share and Shareholders’ Equity (Deficit)” included in Part I, Item 1. Financial Statements.

Item 3. DEFAULTS UPON SENIOR SECURITIES
Not applicable.

Item 4. MINE SAFETY DISCLOSURES
Not applicable.

Item 5. OTHER INFORMATION
Securities Trading Plans of Directors and Executive Officers
None of our directors or executive officers adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement” (as such terms are defined in Item 408(c) of Regulation S-K) during the first quarter of 2025.
25

Table of Contents

Item 6. EXHIBITS

Exhibits    

10.1
Letter Agreement between the Company and Deon Riley , dated February 24 , 202 5 .

10.2
Offer Letter between the Company and Daniel Heaf, dated as of May 16, 2025.

10.3
Executive Severance Agreement between the Company and Daniel Heaf, dated as of May 16, 2025.

10.4
Second Amended and Restated Revolving Credit Agreement by and among Bath & Body Works , Inc. and JPMorgan Chase Bank, N.A., dated May 22, 2025, incorporated by reference to Exhibit 10.1 to the Company's Form 8-K dated May 22, 2025.

15
Letter regarding Unaudited Interim Financial Information regarding Incorporation of Report of Independent Registered Public Accounting Firm.

22
List of Guarantor Subsidiaries.

31.1
Section 302 Certification of CEO.

31.2
Section 302 Certification of CFO.

32
Section 906 Certification (by CEO and CFO).

101.INS XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.

101.SCH Inline XBRL Taxonomy Extension Schema Document.

101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document.

101.DEF Inline XBRL Taxonomy Definition Linkbase Document.

101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document.

101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document.

104 Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101).

26

Table of Contents

SIGNATURE
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 thereunto duly authorized.  

BATH & BODY WORKS, INC.

(Registrant)
By: /s/ EVA C. BORATTO
  Eva C. Boratto
Chief Financial Officer *

Date: May 29, 2025
*    Ms. Boratto is the principal financial officer and the principal accounting officer and has been duly authorized to sign on behalf of the Registrant.

27

0000001 - Document - Cover
link:presentationLink
link:calculationLink
link:definitionLink

9952151 - Statement - CONSOLIDATED STATEMENTS OF INCOME
link:presentationLink
link:calculationLink
link:definitionLink

9952152 - Statement - CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
link:presentationLink
link:calculationLink
link:definitionLink

9952153 - Statement - CONSOLIDATED BALANCE SHEETS
link:presentationLink
link:calculationLink
link:definitionLink

9952154 - Statement - CONSOLIDATED BALANCE SHEETS (Parenthetical)
link:presentationLink
link:calculationLink
link:definitionLink

9952155 - Statement - CONSOLIDATED STATEMENTS OF TOTAL EQUITY (DEFICIT)
link:presentationLink
link:calculationLink
link:definitionLink

9952156 - Statement - CONSOLIDATED STATEMENTS OF TOTAL EQUITY (DEFICIT) (Parenthetical)
link:presentationLink
link:calculationLink
link:definitionLink

9952157 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS
link:presentationLink
link:calculationLink
link:definitionLink

9952158 - Disclosure - Description of Business and Basis of Presentation
link:presentationLink
link:calculationLink
link:definitionLink

9952159 - Disclosure - Revenue Recognition
link:presentationLink
link:calculationLink
link:definitionLink

9952160 - Disclosure - Net Income Per Share and Shareholders’ Equity (Deficit)
link:presentationLink
link:calculationLink
link:definitionLink

9952161 - Disclosure - Inventories
link:presentationLink
link:calculationLink
link:definitionLink

9952162 - Disclosure - Long-Lived Assets
link:presentationLink
link:calculationLink
link:definitionLink

9952163 - Disclosure - Income Taxes
link:presentationLink
link:calculationLink
link:definitionLink

9952164 - Disclosure - Long-term Debt and Borrowing Facilities
link:presentationLink
link:calculationLink
link:definitionLink

9952165 - Disclosure - Fair Value Measurements
link:presentationLink
link:calculationLink
link:definitionLink

9952166 - Disclosure - Commitments and Contingencies
link:presentationLink
link:calculationLink
link:definitionLink

9952167 - Disclosure - Segment Reporting
link:presentationLink
link:calculationLink
link:definitionLink

9952168 - Disclosure - Subsequent Events
link:presentationLink
link:calculationLink
link:definitionLink

9955511 - Disclosure - Description of Business and Basis of Presentation (Policy)
link:presentationLink
link:calculationLink
link:definitionLink

9955512 - Disclosure - Revenue Recognition (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955513 - Disclosure - Net Income Per Share and Shareholders’ Equity (Deficit) (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955514 - Disclosure - Inventories (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955515 - Disclosure - Long-Lived Assets (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955516 - Disclosure - Long-term Debt and Borrowing Facilities (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955517 - Disclosure - Fair Value Measurements (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955518 - Disclosure - Segment Reporting (Tables)
link:presentationLink
link:calculationLink
link:definitionLink

9955519 - Disclosure - Description of Business and Basis of Presentation (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955520 - Disclosure - Revenue Recognition - Narrative (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955521 - Disclosure - Revenue Recognition - Disaggregation of Revenue (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955522 - Disclosure - Net Income Per Share and Shareholders’ Equity (Deficit) - Shares Utilized for the Calculation of Basic and Diluted Earnings per Share (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955523 - Disclosure - Net Income Per Share and Shareholders’ Equity (Deficit) - Schedule of Repurchase of Common Stock (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955524 - Disclosure - Net Income Per Share and Shareholders’ Equity (Deficit) - Narrative (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955525 - Disclosure - Net Income Per Share and Shareholders’ Equity (Deficit) - Dividends (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955526 - Disclosure - Inventories (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955527 - Disclosure - Long-Lived Assets - Summary of Property And Equipment, Net (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955528 - Disclosure - Long-Lived Assets - Narrative (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955529 - Disclosure - Income Taxes (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955530 - Disclosure - Long-term Debt and Borrowing Facilities - Schedule of Long-term Debt Instruments (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955531 - Disclosure - Long-term Debt and Borrowing Facilities - Repurchase of Notes (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955532 - Disclosure - Long-term Debt and Borrowing Facilities Schedule of Repurchases of Notes (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955533 - Disclosure - Long-term Debt and Borrowing Facilities - Asset-Backed Revolving Credit Facility (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955534 - Disclosure - Fair Value Measurements - Carrying Value and Fair Value of Long-Term Debt, Disclosure (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955535 - Disclosure - Commitments and Contingencies (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955536 - Disclosure - Segment Reporting - Narrative (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955537 - Disclosure - Segment Reporting - Schedule of Segment Reporting Information (Details)
link:presentationLink
link:calculationLink
link:definitionLink

9955538 - Disclosure - Subsequent Events (Details)
link:presentationLink
link:calculationLink
link:definitionLink





$500 million, 9.375% Fixed Interest Rate Notes due July 2025 (“2025 Notes”)
Fixed Rate 9.375% Notes due July 2025 [Member]
Fixed Rate 9.375% Notes due July 2025 [Member]

Cash dividends (in USD per share)
Common Stock, Dividends, Per Share, Cash Paid

Statistical Measurement [Domain]
Statistical Measurement [Domain]

Accounts Payable
Accounts Payable [Member]

Award Timing Predetermined
Award Timing Predetermined [Flag]

Entity File Number
Entity File Number

Paid-In Capital
Additional Paid-in Capital [Member]

Tabular List, Table
Tabular List [Table Text Block]

Treasury Shares (in shares)
Weighted Average Number of Shares, Treasury Stock

Schedule of Dividends Paid
Dividends Declared [Table Text Block]

Recently Issued Accounting Pronouncements
New Accounting Pronouncements, Policy [Policy Text Block]

$482 million, 7.500% Fixed Interest Rate Notes due June 2029 (“2029 Notes”)
Fixed Rate 7.5% Notes Due June 2029 [Member]
Fixed Rate 7.5% Notes Due June 2029 [Member]

Lease guarantees remaining after disposition of certain businesses
Guarantor Obligations, Maximum Exposure, Undiscounted

Trading Arrangements, by Individual
Trading Arrangements, by Individual [Table]

Measurement Basis [Axis]
Measurement Basis [Axis]

Net Income per Basic Share (in dollars per share)
Earnings Per Share, Basic

Adjustment to Compensation:
Adjustment to Compensation [Axis]

Named Executive Officers, Footnote
Named Executive Officers, Footnote [Text Block]

Accounts Payable, Accrued Expenses and Other
Increase (Decrease) in Accounts Payable and Accrued Liabilities

Revenue Recognition
Revenue from Contract with Customer [Text Block]

Total Other Comprehensive Income (Loss), Net of Tax
Other Comprehensive Income
Other Comprehensive Income (Loss), Net of Tax

Schedule of Segment Reporting Information
Schedule of Segment Reporting Information, by Segment [Table Text Block]

Easton investments, including carrying value of related equity method investments
Easton Investments, Including Carrying Value of Related Equity Method Investments
Easton Investments, Including Carrying Value of Related Equity Method Investments

Adjustment to Compensation, Amount
Adjustment to Compensation Amount

Basis of Consolidation
Consolidation, Policy [Policy Text Block]

Schedule of Impaired Long-Lived Assets Held and Used [Table]
Impaired Long-Lived Asset, Held and Used [Table]

Share-based Compensation Expense
Share-Based Payment Arrangement, Noncash Expense

Employee Stock Option
Share-Based Payment Arrangement, Option [Member]

Award Timing MNPI Disclosure
Award Timing MNPI Disclosure [Text Block]

Income taxes paid
Income Taxes Paid

Cash Dividends
Dividends, Common Stock, Cash

Total Shareholders’ Equity (Deficit)
Equity, Attributable to Parent

Other Comprehensive Income (Loss), Net of Tax:
Other Comprehensive Income (Loss), Net of Tax [Abstract]

Insider Trading Policies and Procedures [Line Items]

Summary of Property And Equipment, Net
Property, Plant and Equipment [Table Text Block]

Common stock, shares authorized (in shares)
Common Stock, Shares Authorized

Current Assets:
Assets, Current [Abstract]

Total Liabilities and Equity (Deficit)
Liabilities and Equity

Concentration of Credit Risk
Concentration Risk, Credit Risk, Policy [Policy Text Block]

LIABILITIES AND EQUITY (DEFICIT)
Liabilities and Equity [Abstract]

Cover [Abstract]
Cover [Abstract]

Direct - U.S. and Canada
Bath & Body Works Direct [Member]
Bath & Body Works Direct [Member]

Portion at Fair Value Measurement
Portion at Fair Value Measurement [Member]

Maximum
Maximum [Member]

Impaired Long-Lived Assets Held and Used by Type [Axis]
Impaired Long-Lived Assets Held and Used by Type [Axis]

Revenue Recognition and Deferred Revenue [Abstract]
Revenue Recognition and Deferred Revenue [Abstract]

Non-PEO NEO Average Total Compensation Amount
Non-PEO NEO Average Total Compensation Amount

Debt Instrument [Line Items]
Debt Instrument [Line Items]

Treasury Stock, at Average Cost
Treasury Stock, Common [Member]

Adjustment to Non-PEO NEO Compensation Footnote
Adjustment to Non-PEO NEO Compensation Footnote [Text Block]

Pay vs Performance Disclosure [Line Items]

Forgone Recovery due to Disqualification of Tax Benefits, Amount
Forgone Recovery due to Disqualification of Tax Benefits, Amount

Revolving Credit Facility Extended May 2030
Revolving Credit Facility Extended May 2030 [Member]
Revolving Credit Facility Extended May 2030

Non-Rule 10b5-1 Arrangement Terminated
Non-Rule 10b5-1 Arrangement Terminated [Flag]

Income Before Income Taxes
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest

Entity Shell Company
Entity Shell Company

Revolving Credit Facility Expiring August 2026
Revolving Credit Facility Expiring August 2026 [Member]
Revolving Credit Facility Expiring August 2026

Carrying Value and Fair Value of Long-Term Debt, Disclosure
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]

Other Long-term Liabilities
Other Liabilities, Noncurrent

Schedule of Long-term Debt Instruments [Table]
Schedule of Long-Term Debt Instruments [Table]

Statement of Stockholders' Equity [Abstract]
Statement of Stockholders' Equity [Abstract]

Unrealized (Loss) Gain on Cash Flow Hedges
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax

Statement of Cash Flows [Abstract]
Statement of Cash Flows [Abstract]

Company Selected Measure Amount
Company Selected Measure Amount

Award Timing MNPI Considered
Award Timing MNPI Considered [Flag]

Total Comprehensive Income
Total Comprehensive Income
Comprehensive Income (Loss), Net of Tax, Attributable to Parent

Name
Measure Name

Letter of Credit
Letter of Credit [Member]

Current Operating Lease Liabilities
Operating Lease, Liability, Current

Deferred Income Taxes
Deferred Income Tax Liabilities, Net

Document Fiscal Period Focus
Document Fiscal Period Focus

Award Timing Method
Award Timing Method [Text Block]

Award Type
Award Type [Axis]

Long-term debt
Long-Term Debt

Total Assets
Assets

Trading Symbol
Trading Symbol

Geographical [Domain]
Geographical [Domain]

Entity Address, City or Town
Entity Address, City or Town

Operating Activities:
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation [Abstract]

Effects of Exchange Rate Changes on Cash and Cash Equivalents
Effect of Exchange Rate on Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Continuing Operation

Inventories
Inventory Disclosure [Text Block]

Non-PEO NEO Average Compensation Actually Paid Amount
Non-PEO NEO Average Compensation Actually Paid Amount

Compensation Actually Paid vs. Other Measure
Compensation Actually Paid vs. Other Measure [Text Block]

Account receivable, payment term
Account Receivable, Payment Term
Account Receivable, Payment Term

Entity Emerging Growth Company
Entity Emerging Growth Company

Marketing Expenses
Marketing Expense

Dividends per share (in USD per share)
Dividends Per Share (in USD per share)
Common Stock, Dividends, Per Share, Declared

Entity Common Stock, Shares Outstanding
Entity Common Stock, Shares Outstanding

Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year
Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year [Member]

Insider Trading Policies and Procedures Not Adopted
Insider Trading Policies and Procedures Not Adopted [Text Block]

Common Stock, shares outstanding (in shares)
Beginning Balance (in shares)
Ending Balance (in shares)
Common Stock, Shares, Outstanding

PEO
PEO [Member]

Disaggregation of Revenue
Disaggregation of Revenue [Table Text Block]

Revenue Channel [Domain]
Revenue Channel [Domain]
[Domain] for Revenue Channel [Axis]

Income Taxes
Accrued Income Taxes, Current

Changes in Assets and Liabilities:
Adjustment to Reconcile Net Income to Cash Provided by (Used in) Operating Activity, Increase (Decrease) in Operating Capital [Abstract]

Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year
Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year [Member]

Retained Earnings (Accumulated Deficit)
Retained Earnings [Member]

Entity Address, Postal Zip Code
Entity Address, Postal Zip Code

Restatement Determination Date
Restatement Determination Date

Cash and Cash Equivalents, Beginning of Year
Cash and Cash Equivalents, End of Period
Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Continuing Operation

Income Statement [Abstract]
Income Statement [Abstract]

Earnings Per Share and Shareholders’ Equity (Deficit)
Net Income Per Share and Shareholders’ Equity (Deficit) [Text Block]
Net Income Per Share and Shareholders’ Equity (Deficit). The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. Also includes the entire disclosure for earnings per share.

Provision for Income Taxes
Income Tax Expense (Benefit)

Debt instrument, basis spread on variable rate
Revolving Facility Percentage spread over variable base rate
Debt Instrument, Basis Spread on Variable Rate

Preferred stock, shares issued (in shares)
Preferred Stock, Shares Issued

Pension Adjustments Service Cost
Pension Adjustments Service Cost [Member]

Property and Equipment, at Cost
Property, Plant and Equipment, Gross

Restatement does not require Recovery
Restatement Does Not Require Recovery [Text Block]

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Guarantor Obligations [Table]
Guarantor Obligation [Table]

Compensation Actually Paid vs. Company Selected Measure
Compensation Actually Paid vs. Company Selected Measure [Text Block]

Equity, Class of Treasury Stock [Line Items]
Equity, Class of Treasury Stock [Line Items]

City Area Code
City Area Code

Award Timing, How MNPI Considered
Award Timing, How MNPI Considered [Text Block]

All Trading Arrangements
All Trading Arrangements [Member]

Equity Awards Adjustments, Footnote
Equity Awards Adjustments, Footnote [Text Block]

Total Shareholder Return Vs Peer Group
Total Shareholder Return Vs Peer Group [Text Block]

Accrued Expenses and Other
Accrued Liabilities, Current

Class of Treasury Stock [Table]
Class of Treasury Stock [Table]

Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Abstract]

Line of credit financial covenant, percentage of maximum borrowing amount
Line of Credit Financial Covenant, Percentage Of Maximum Borrowing Amount
Line of Credit Financial Covenant, Percentage Of Maximum Borrowing Amount

Schedule of Long-Term Debt Repurchases
Schedule of Long-Term Debt Repurchases [Table Text Block]
Schedule of Long-Term Debt Repurchases

General and Administrative Expenses
General and Administrative Expense

Investing Activities:
Cash Provided by (Used in) Investing Activity, Including Discontinued Operation [Abstract]

Pay vs Performance Disclosure
Pay vs Performance Disclosure [Table]

Net Cash Provided by Operating Activities
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation

Treasury Share Retirement
Treasury Stock, Retired, Cost Method, Amount

Preferred stock, par value (in USD per share)
Preferred Stock, Par or Stated Value Per Share

Subsequent Event
Subsequent Event [Member]

Goodwill
Goodwill

Equity Valuation Assumption Difference, Footnote
Equity Valuation Assumption Difference, Footnote [Text Block]

PEO Total Compensation Amount
PEO Total Compensation Amount

Long-term Debt, Type [Axis]
Long-Term Debt, Type [Axis]

Depreciation of Long-lived Assets
Depreciation
Depreciation

Equity Components [Axis]
Equity Components [Axis]

Non-Rule 10b5-1 Arrangement Adopted
Non-Rule 10b5-1 Arrangement Adopted [Flag]

Impaired Long-Lived Assets Held and Used [Line Items]
Impaired Long-Lived Assets Held and Used [Line Items]

Number of reportable segments
Number of Reportable Segments

Other Performance Measure, Amount
Other Performance Measure, Amount

Entity Address, State or Province
Entity Address, State or Province

Total Current Liabilities
Liabilities, Current

Individual:
Individual [Axis]

Other
Other Assets, Current

Paid-in Capital
Additional Paid in Capital, Common Stock

Net Cash Used for Investing Activities
Cash Provided by (Used in) Investing Activity, Including Discontinued Operation

Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table
Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table [Member]

$284 million, 6.694% Fixed Interest Rate Notes due January 2027 (“2027 Notes”)
Fixed Rate 6.694% Notes Due January 2027 [Member]
Fixed Rate 6.694% Notes Due January 2027

Document Fiscal Year Focus
Document Fiscal Year Focus

Description of Business
Basis of Accounting, Policy [Policy Text Block]

Operating Lease Assets
Operating Lease, Right-of-Use Asset

Forgone Recovery, Explanation of Impracticability
Forgone Recovery, Explanation of Impracticability [Text Block]

Payments for Long-term Debt
Repayment of debt
Repayments of Long-Term Debt

Effective income tax rate
Effective Income Tax Rate Reconciliation, Percent

Entity Interactive Data Current
Entity Interactive Data Current

Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]

Principal Value
Reported Value Measurement [Member]

Revolving Credit Facility Expiring August 2026 [Domain]
Revolving Credit Facility Expiring August 2026 [Domain]
Revolving Credit Facility Expiring August 2026 [Domain]

Derivative Financial Instruments
Derivatives, Policy [Policy Text Block]

Interim Financial Statements
Interim Financial Statements [Policy Text Block]
Interim Financial Statements [Policy Text Block]

Segment Reporting
Segment Reporting Disclosure [Text Block]

Disaggregation of Revenue [Table]
Disaggregation of Revenue [Table]

Ownership [Domain]
Ownership [Domain]

$575 million, 6.750% Fixed Interest Rate Notes due July 2036 (“2036 Notes”)
Fixed Rate 6.75% Notes Due July 2036 [Member]
Fixed Rate 6.75% Notes Due July 2036 [Member]

Compensation Actually Paid vs. Total Shareholder Return
Compensation Actually Paid vs. Total Shareholder Return [Text Block]

General, Administrative and Store Operating Expenses
Selling, General and Administrative Expense

Deferred Income Taxes
Deferred Income Tax Assets, Net

Other Assets
Other Assets, Noncurrent

Entity Central Index Key
Entity Central Index Key

PEO Name
PEO Name

$201 million, 7.600% Fixed Interest Rate Notes due July 2037 (“2037 Notes”)
Fixed Rate 7.60% Notes Due July 2037 [Member]
Fixed Rate 7.60 Percent Notes Due July 2037

Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year
Prior Year End Fair Value of Equity Awards Granted in Any Prior Year that Fail to Meet Applicable Vesting Conditions During Covered Year [Member]

Outstanding Aggregate Erroneous Compensation Amount
Outstanding Aggregate Erroneous Compensation Amount

Schedule of Repurchase of Common Stock
Schedule of Stockholders Equity [Table Text Block]

Revolving Credit Facility
Revolving Credit Facility [Member]

Arrangement Duration
Trading Arrangement Duration

Schedule of Segment Reporting Information, by Segment [Table]
Schedule of Segment Reporting Information, by Segment [Table]

Segment Reporting Information, by Segment [Axis]
Segments [Axis]

Exercise Price
Award Exercise Price

Entity Filer Category
Entity Filer Category

Local Phone Number
Local Phone Number

Additional 402(v) Disclosure
Additional 402(v) Disclosure [Text Block]

Other Investing Activities
Payment for (Proceeds from) Other Investing Activity

Subsequent Event Type [Axis]
Subsequent Event Type [Axis]

Treasury share retirement (in shares)
Stock Repurchased and Retired During Period, Shares

ASSETS
Assets [Abstract]

Long-term Debt
Long-Term Debt, Excluding Current Maturities

Credit Facility [Axis]
Credit Facility [Axis]

Underlying Security Market Price Change
Underlying Security Market Price Change, Percent

Balance Sheet Location [Axis]
Statement of Financial Position Location, Balance [Axis]

Debt Instrument [Axis]
Debt Instrument [Axis]

Fair Value Measurements
Fair Value Disclosures [Text Block]

Loss on Extinguishment of Debt
Gain (Loss) on Extinguishment of Debt

Credit Facility [Domain]
Credit Facility [Domain]

Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year
Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year [Member]

Entity Address, Address Line One
Entity Address, Address Line One

Repurchases of Common Stock
Amount Repurchased
Treasury Stock, Value, Acquired, Cost Method

Accumulated Other Comprehensive Income
AOCI Attributable to Parent [Member]

Fixed interest rate
Debt Instrument, Interest Rate, Stated Percentage

Long-term Operating Lease Liabilities
Operating Lease, Liability, Noncurrent

Impaired Long-Lived Assets Held and Used, Asset Name [Domain]
Impaired Long-Lived Assets Held and Used, Asset Name [Domain]

Buying and Occupancy
Buying And Occupancy Costs
Buying And Occupancy Costs

Line Of Credit Facility Current Borrowing Base
Line Of Credit Facility Current Borrowing Base
Line Of Credit Facility Current Borrowing Base

Ownership [Axis]
Ownership [Axis]

Payable under repurchase agreements
Payable Under Repurchase Agreements
Payable Under Repurchase Agreements

Fair Value as of Grant Date
Award Grant Date Fair Value

Accounts receivable, after allowance for credit loss
Accounts Receivable, after Allowance for Credit Loss

Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Abstract]

Entity Registrant Name
Entity Registrant Name

Stock Price or TSR Estimation Method
Stock Price or TSR Estimation Method [Text Block]

Schedule of Long-term Debt Instruments
Schedule of Long-Term Debt Instruments [Table Text Block]

$444 million, 5.250% Fixed Interest Rate Notes due February 2028 (“2028 Notes”)
Fixed Rate 5.25% Notes Due February 2028 [Member]
Fixed Rate 5.25% Notes Due February 2028

Document Quarterly Report
Document Quarterly Report

Changed Peer Group, Footnote
Changed Peer Group, Footnote [Text Block]

Supplier Finance Program
Supplier Finance Programs [Policy Text Block]
Supplier Finance Programs

Number of Operating Segments
Number of Operating Segments

Adjustment To PEO Compensation, Footnote
Adjustment To PEO Compensation, Footnote [Text Block]

International
Bath & Body Works International [Member]
Bath & Body Works International

Title
Trading Arrangement, Individual Title

Peer Group Total Shareholder Return Amount
Peer Group Total Shareholder Return Amount

Restatement Determination Date:
Restatement Determination Date [Axis]

Share-based Compensation and Other
Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture

Non-PEO NEO
Non-PEO NEO [Member]

Letters of credit outstanding, amount
Letters of Credit Outstanding, Amount

Other Financing Activities
Proceeds from (Payment for) Other Financing Activity

Name
Trading Arrangement, Individual Name

All Award Types
Award Type [Domain]

Noncontrolling Interest
Equity, Attributable to Noncontrolling Interest

Equity Awards Adjustments
Equity Awards Adjustments [Member]

Pension Benefits Adjustments, Footnote
Pension Benefits Adjustments, Footnote [Text Block]

Disaggregation of Revenue [Line Items]
Disaggregation of Revenue [Line Items]

Compensation Amount
Outstanding Recovery Compensation Amount

With Subsidiary Guarantee
With Subsidiary Guarantee [Member]
With Subsidiary Guarantee [Member]

Debt Instrument, Name [Domain]
Debt Instrument, Name [Domain]

Statement of Comprehensive Income [Abstract]
Statement of Comprehensive Income [Abstract]

Recovery of Erroneously Awarded Compensation Disclosure [Line Items]

Estimate of Fair Value Measurement
Estimate of Fair Value Measurement [Member]

Revenue recognized
Contract with Customer, Liability, Revenue Recognized

Certain Company Owned Subsidiaries
Certain Company Owned Subsidiaries [Member]
Certain Company Owned Subsidiaries

Share Repurchase Program [Axis]
Share Repurchase Program [Axis]

MNPI Disclosure Timed for Compensation Value
MNPI Disclosure Timed for Compensation Value [Flag]

Name
Awards Close in Time to MNPI Disclosures, Individual Name

Revolving Credit Facility Expiring August 2026 [Axis]
Revolving Credit Facility Expiring August 2026 [Axis]
Revolving Credit Facility Expiring August 2026

Aggregate Erroneous Compensation Not Yet Determined
Aggregate Erroneous Compensation Not Yet Determined [Text Block]

February 2022
February 2022 Repurchase Program
February 2022 Repurchase Program [Member]
February 2022 Repurchase Program

Less: Treasury Stock, at Average Cost; 15, 15 and 15 shares, respectively
Treasury Stock, Value

Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss), Net of Tax

Financial Instruments [Domain]
Financial Instruments [Domain]

Trade Name
Indefinite-Lived Trade Names

Segments [Domain]
Segments [Domain]

Line of credit facility, remaining borrowing capacity
Line of Credit Facility, Remaining Borrowing Capacity

Aggregate Pension Adjustments Service Cost
Aggregate Pension Adjustments Service Cost [Member]

Debt Instrument, Notional Amount
Debt Instrument, Notional Amount Outstanding
Debt Instrument, Notional Amount Outstanding

Reclassification of Cash Flow Hedges to Earnings
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, after Tax

Balance Sheet Location [Domain]
Statement of Financial Position Location, Balance [Domain]

Inventories
Increase (Decrease) in Inventories

Inventories
Total Inventories
Inventory, Net

Minimum
Minimum [Member]

Accumulated Depreciation and Amortization
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment

Company Selected Measure Name
Company Selected Measure Name

Fair Value Measurement [Domain]
Fair Value Measurement [Domain]

Schedule of Long-Term Debt Repurchases [Table]
Schedule of Long-Term Debt Repurchases [Table]
Schedule of Long-Term Debt Repurchases [Table]

Preferred Stock - $1.00 par value; 10 shares authorized; none issued
Preferred Stock, Value, Issued

Aggregate Available
Trading Arrangement, Securities Aggregate Available Amount

Accounts Payable
Accounts Payable, Current

Without Subsidiary Guarantee
Without Subsidiary Guarantee [Member]
Without Subsidiary Guarantee [Member]

Stock Appreciation Rights (SARs)
Stock Appreciation Rights (SARs) [Member]

All Executive Categories
All Executive Categories [Member]

Finished Goods Merchandise
Inventory, Finished Goods, Net of Reserves

Common Stock - $0.50 par value; 1,000 shares authorized; 227, 231 and 238 shares issued; 212, 216 and 223 shares outstanding, respectively
Common Stock, Value, Issued

Commitments and Contingencies
Commitments and Contingencies Disclosure [Text Block]

Revolving facility covenant fixed charge coverage ratio
Line of Credit Financial Covenant, Fixed Charge Coverage Ratio
Line of Credit Financial Covenant, Fixed Charge Coverage Ratio

Diluted Shares (in shares)
Weighted Average Number of Shares Outstanding, Diluted

Revenue Channel [Axis]
Revenue Channel [Axis]
Revenue Channel [Axis]

Entity Registrant Former Name
Entity Information, Former Legal or Registered Name

Non-GAAP Measure Description
Non-GAAP Measure Description [Text Block]

Entity Small Business
Entity Small Business

Income Tax Disclosure [Abstract]
Income Tax Disclosure [Abstract]

Noncontrolling Interest
Noncontrolling Interest [Member]

Long-term Debt and Borrowing Facilities
Long-Term Debt [Text Block]

Document Transition Report
Document Transition Report

Easton Investments
Equity Method Investments [Policy Text Block]

Underlying Securities
Award Underlying Securities Amount

Equity Component [Domain]
Equity Component [Domain]

Document Period End Date
Document Period End Date

PEO Actually Paid Compensation Amount
PEO Actually Paid Compensation Amount

Income Taxes
Income Tax Disclosure [Text Block]

Awards Close in Time to MNPI Disclosures, Table
Awards Close in Time to MNPI Disclosures [Table Text Block]

Reportable Segment
Reportable Segment [Member]
Reportable Segment

Debt, fair value disclosure
Debt Instrument, Fair Value Disclosure

Stores - U.S. and Canada (a)
Bath & Body Works Stores [Member]
Bath & Body Works Stores

Total Equity (Deficit)
Beginning Balance
Ending Balance
Equity, Including Portion Attributable to Noncontrolling Interest

Average Stock Price (in USD per share)
Shares Acquired, Average Cost Per Share

Document Type
Document Type

Name
Outstanding Recovery, Individual Name

Seasonality of Business
Seasonality Of Business [Policy Text Block]
Seasonality Of Business [Policy Text Block]

Net Sales
Revenue from Contract with Customer, Excluding Assessed Tax

All Individuals
All Individuals [Member]

Long-term Debt, Type [Domain]
Long-Term Debt, Type [Domain]

Capital Expenditures
Payments to Acquire Property, Plant, and Equipment

Name
Forgone Recovery, Individual Name

Total Current Assets
Assets, Current

Statistical Measurement [Axis]
Statistical Measurement [Axis]

Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested
Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested [Member]

Revolving facility commitment fee percentage, unused capacity
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage

Stock repurchase program, authorized amount
Share Repurchase Program, Authorized, Amount

Common Shares (in shares)
Weighted Average Number of Shares Issued, Basic

Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Fair Value Measurement Inputs and Valuation Techniques [Line Items]

Aggregate Erroneous Compensation Amount
Aggregate Erroneous Compensation Amount

Outside of the U.S.
International [Member]
International (all geographic areas excluding the United States and it's territories).

Tax Payments Related to Share-based Awards
Payment, Tax Withholding, Share-Based Payment Arrangement

Peer Group Issuers, Footnote
Peer Group Issuers, Footnote [Text Block]

Erroneous Compensation Analysis
Erroneous Compensation Analysis [Text Block]

Share Repurchase Program [Domain]
Share Repurchase Program [Domain]

Current Liabilities:
Liabilities, Current [Abstract]

Geographical [Axis]
Geographical [Axis]

Guarantor Obligations, Nature [Domain]
Guarantor Obligations, Nature [Domain]

Other Assets and Liabilities
Increase (Decrease) in Other Operating Assets and Liabilities, Net

Rule 10b5-1 Arrangement Terminated
Rule 10b5-1 Arrangement Terminated [Flag]

Line of credit, outstanding amount
Long-Term Line of Credit

Net Income per Dilutive Share (in dollars per share)
Earnings Per Share, Diluted

Erroneously Awarded Compensation Recovery
Erroneously Awarded Compensation Recovery [Table]

Accounts Receivable, Net
Accounts Receivable, after Allowance for Credit Loss, Current

Title of 12(b) Security
Title of 12(b) Security

$284 million, 6.950% Fixed Interest Rate Debentures due March 2033 (“2033 Notes”)
Fixed Rate 6.95% Debentures Due March 2033 [Member]
Fixed Rate 6.95 Percent Debentures Due March 2033

Treasury stock (in shares)
Treasury Stock, Common, Shares

Total Senior Debt with Subsidiary Guarantee
Senior Debt Obligations [Member]

Ownership percentage
Subsidiary, Ownership Percentage, Parent

Gross Profit
Gross Profit

January 2025 Program
January 2025 Program [Member]
January 2025 Program

Repurchases of Common Stock (in shares)
Shares Repurchased (in shares)
Treasury Stock, Shares, Acquired

$844 million, 6.625% Fixed Interest Rate Notes due October 2030 (“2030 Notes”)
Fixed Rate 6.625% Notes Due October 2030 [Member]
Fixed Rate 6.625% Notes Due October 2030

Award Timing Disclosures [Line Items]

Lease Agreements
Lease Agreements [Member]

Summary of Inventories
Schedule of Inventory, Current [Table Text Block]

Easton Assets Held for Sale
Disposal Group, Including Discontinued Operation, Assets, Current

Earnings Per Share And Shareholders' Equity [Abstract]
Net Income Per Share and Shareholders’ Equity (Deficit) [Abstract]
Net Income Per Share and Shareholders’ Equity (Deficit) [Abstract]

Long-Lived Assets
Property, Plant and Equipment Disclosure [Text Block]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Abstract]

Fiscal Year
Fiscal Period, Policy [Policy Text Block]

Net Income
Net Income
Net Income (Loss) Attributable to Parent

Subsequent Event [Table]
Subsequent Event [Table]

Expiration Date
Trading Arrangement Expiration Date

Shareholders’ Equity (Deficit):
Equity, Including Portion Attributable to Noncontrolling Interest [Abstract]

Line of credit financial covenant, maximum borrowing amount
Line of Credit Financial Covenant, Maximum Borrowing Amount
Line of Credit Financial Covenant, Maximum Borrowing Amount

Property and Equipment, Net
Property and Equipment, Net
Property, Plant and Equipment, Net

Preferred stock, shares authorized (in shares)
Preferred Stock, Shares Authorized

Repurchases of Common Stock
Payments for Repurchase of Common Stock

Adoption Date
Trading Arrangement Adoption Date

Compensation Actually Paid vs. Net Income
Compensation Actually Paid vs. Net Income [Text Block]

Accounts Receivable
Increase (Decrease) in Accounts Receivable

Inventory
Inventory, Policy [Policy Text Block]

Entity Current Reporting Status
Entity Current Reporting Status

Awards Close in Time to MNPI Disclosures
Awards Close in Time to MNPI Disclosures [Table]

Operating Income
Operating Income (Loss)

Retained Earnings (Accumulated Deficit)
Retained Earnings (Accumulated Deficit)

Financial Instrument [Axis]
Financial Instrument [Axis]

Statement of Financial Position [Abstract]
Statement of Financial Position [Abstract]

Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested
Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested [Member]

Executive Category:
Executive Category [Axis]

Interest Expense
Interest Expense, Operating and Nonoperating

Current Fiscal Year End Date
Current Fiscal Year End Date

Subsequent Event Type [Domain]
Subsequent Event Type [Domain]

Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table
Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table [Member]

Number of selling seasons
Number Of Selling Seasons
Number Of Selling Seasons

Statement [Table]
Statement [Table]

Other Income, Net
Other Nonoperating Income (Expense)

Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities:
Adjustment to Reconcile Net Income to Cash Provided by (Used in) Operating Activity [Abstract]

Financing Activities:
Cash Provided by (Used in) Financing Activity, Including Discontinued Operation [Abstract]

Equity Awards Adjustments, Excluding Value Reported in Compensation Table
Equity Awards Adjustments, Excluding Value Reported in the Compensation Table [Member]

Variable Rate [Domain]
Variable Rate [Domain]

Deferred revenue
Contract with Customer, Liability

Description of Business and Basis of Presentation
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

Anti-dilutive Stock Options and Awards (in shares)
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount

All Adjustments to Compensation
All Adjustments to Compensation [Member]

Amendment Flag
Amendment Flag

Schedule of Long-Term Debt Repurchases [Line Items]
Schedule of Long-Term Debt Repurchases [Line Items]
Schedule of Long-Term Debt Repurchases [Line Items]

Termination Date
Trading Arrangement Termination Date

Net Cash Used for Financing Activities
Cash Provided by (Used in) Financing Activity, Including Discontinued Operation

Insider Trading Policies and Procedures Adopted
Insider Trading Policies and Procedures Adopted [Flag]

Measure:
Measure [Axis]

Credit Spread Adjustment
Credit Spread Adjustment [Member]
Credit Spread Adjustment

Selling Expenses
Selling Expense

Basic Shares (in shares)
Weighted Average Number of Shares Outstanding, Basic

Remaining authorized repurchase amount
Share Repurchase Program, Remaining Authorized, Amount

Costs of Goods Sold, Buying and Occupancy
Cost of Product and Service Sold

Shares Utilized for the Calculation of Basic and Diluted Earnings Per Share
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

Subsequent Events [Abstract]
Subsequent Events [Abstract]

Segment Reporting [Abstract]
Segment Reporting [Abstract]

Pay vs Performance Disclosure, Table
Pay vs Performance [Table Text Block]

Supplier finance program, obligation
Supplier Finance Program, Obligation

Forgone Recovery due to Violation of Home Country Law, Amount
Forgone Recovery due to Violation of Home Country Law, Amount

Entity Tax Identification Number
Entity Tax Identification Number

Raw Materials and Merchandise Components
Inventory, Raw Materials and Purchased Parts, Net of Reserves

Inventory, Net [Abstract]
Inventory, Net [Abstract]

Forgone Recovery due to Expense of Enforcement, Amount
Forgone Recovery due to Expense of Enforcement, Amount

Common stock, par value (in USD per share)
Common Stock, Par or Stated Value Per Share

$802 million, 6.875% Fixed Interest Rate Notes due November 2035 (“2035 Notes”)
Fixed Rate 6.875% Notes Due November 2035 [Member]
Fixed Rate 6.875% Notes Due November 2035 [Member]

Common stock, shares issued (in shares)
Common Stock, Shares, Issued

Use of Estimates in the Preparation of Financial Statements
Use of Estimates, Policy [Policy Text Block]

Guarantor Obligations, Nature [Axis]
Guarantor Obligations, Nature [Axis]

Dividends Paid
Total Paid
Payments of Dividends

Trading Arrangement:
Trading Arrangement [Axis]

Income Taxes Payable
Increase (Decrease) in Income Taxes Payable

Total Shareholder Return Amount
Total Shareholder Return Amount

Other Share Repurchase Program
Other Share Repurchase Program [Member]
Other Share Repurchase Program

Subsequent Events
Subsequent Events [Text Block]

Foreign Currency Translation
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax

Insider Trading Arrangements [Line Items]

Security Exchange Name
Security Exchange Name

January 2024 Program
January 2024 Program [Member]
January 2024 Program

Revolving facility current credit fees percentage rate, letters of credit
Line of Credit Facility, Commitment Fee Percentage

Long-term Debt, by Current and Noncurrent [Abstract]
Long-Term Debt, by Current and Noncurrent [Abstract]

Credit agreement, borrowing capacity
Line of Credit Facility, Maximum Borrowing Capacity

Pension Adjustments Prior Service Cost
Pension Adjustments Prior Service Cost [Member]

Material Terms of Trading Arrangement
Material Terms of Trading Arrangement [Text Block]

Statement [Line Items]
Statement [Line Items]

Variable Rate [Axis]
Variable Rate [Axis]

Debt instrument, redeemed amount
Extinguishment of Debt, Amount

Rule 10b5-1 Arrangement Adopted
Rule 10b5-1 Arrangement Adopted [Flag]

Cash and Cash Equivalents
Cash and Cash Equivalent

Fair Value Measurement Inputs and Valuation Techniques [Table]
Fair Value Measurement Inputs and Valuation Techniques [Table]

Subsequent Event [Line Items]
Subsequent Event [Line Items]

Common Stock
Common Stock [Member]

Entity Incorporation, State or Country Code
Entity Incorporation, State or Country Code

Non-NEOs
Non-NEOs [Member]

Cost of Goods Sold
Cost of Goods Sold
Cost of Goods Sold

Net Decrease in Cash and Cash Equivalents
Cash, Cash Equivalent, Restricted Cash, and Restricted Cash Equivalent, Period Increase (Decrease), Including Exchange Rate Effect and Discontinued Operation

Effect of Dilutive Restricted Stock and Stock Options (in shares)
Weighted Average Number of Shares Outstanding, Diluted, Adjustment



Document

Exhibit 10.1

February 24, 2025

Deon Riley
Address on file at the Company

Re: Separation from Service

Dear Deon:

This letter agreement (this “Letter Agreement”) sets forth the terms of your separation from service with the Company.

1. Separation of Service

Effective as of March 2, 2025 (the “Separation Date”), your service as a non-executive employee of Bath & Body Works, Inc. (the “Company”) will automatically terminate, and, effective as of the Separation Date, your service as an employee of the Company and its affiliates in all capacities will automatically terminate.

2. Severance Benefits

In connection with your termination of employment, and in consideration for (i) your service to the Company and its affiliates through the Separation Date, (ii) your compliance with the terms of this Letter Agreement, (iii) your satisfaction of the requirement to sign a Separation and General Release Agreement in the form provided by the Company (the “Release Agreement”) and your non-revocation of the Release Agreement prior to its becoming effective and irrevocable within sixty (60) days following the Separation Date (the “Release Requirement”) as contemplated by Section 6 of the Executive Severance Agreement between you and the Company, dated as of May 13, 2022 (the “Severance Agreement”) and your compliance with your obligations thereunder, and (iv) your continued compliance with your restrictive covenant obligations (including under the Covenant Agreement (as defined below)), you shall be eligible for (a) the “Severance Benefits” provided upon a “Qualifying Termination” not within the “Protection Period” pursuant to Section 4 of the Severance Agreement (as each such term is defined in the Severance Agreement), as set forth on the Schedule of Entitlements previously provided to you. You understand that if the Release Requirement is not satisfied, you will not be eligible to receive the Severance Benefits.

The Severance Benefits shall be in full satisfaction of the obligations of the Company and its affiliates to you under this Letter Agreement, the Severance Agreement and any other plan, agreement, policy or arrangement of the Company and its affiliates upon your termination of employment (other than any vested or other rights to which you may be entitled under any other Company employee benefit plan by reason of your employment with the Company that cannot legally be waived), and in no event shall you be entitled to any other compensation or severance pay or termination benefits beyond the Severance Benefits.

Nothing in this Letter Agreement shall prohibit the Company from terminating your employment prior to the Separation Date for “Cause” (as defined in the Severance Agreement) or you from voluntarily terminating your employment prior to the Separation Date; provided that, in each such case,

you shall be eligible only for the Accrued Amounts (as defined in the Severance Agreement) and any other vested rights to which you may be entitled under any other Company employee benefit plan by reason of your employment with the Company that cannot legally be waived and are not otherwise subject to forfeiture upon a termination for Cause.

3. Miscellaneous

You acknowledge and agree that the Confidentiality, Non-Competition and Intellectual Property Agreement between you and the Company, dated as of December 7, 2020 (the “Covenant Agreement”), the covenants applicable to you pursuant to the terms of the applicable equity award agreements between you and the Company, and any policies or rights of the Company that continue to apply following termination of service, including any clawback or recoupment policy or rights, will remain in full force and effect in accordance with their terms, and your rights under this Letter Agreement and to the payments and benefits under the Release Agreement are subject to and conditioned upon compliance therewith.

Following the Separation Date, you agree to reasonably cooperate with the Company and its counsel with respect to any matter (including, without limitation, any litigation, investigation or government proceeding) that relates to matters with which you are or were involved or about which you had knowledge during your employment with the Company.

No later than seven (7) days following the Separation Date, you will deliver to the Company (or, if requested by any member of the Company, destroy) all property made available to you in connection with your employment by the Company and its affiliates, including, without limitation, any and all records, manuals, customer lists, notebooks, cellphones, electronic devices, computers, computer programs, credit cards, and files, papers, electronically stored information and documents kept or made by you in connection with your employment.

This Letter Agreement and the Release Agreement set forth the entire agreement and understanding between you and the Company with respect to your transition and separation and supersedes any prior discussions with respect thereto. Sections 9 through 21 of the Severance Agreement are incorporated herein by reference and shall apply to this Letter Agreement as if set forth herein, with references to “this Agreement” to refer to this Letter Agreement, references to “the Executive” to refer to you and such other modifications as are necessary to give effect and meaning to such provisions as applicable to this Letter Agreement.

This Letter Agreement may be executed in two or more counterparts, each of which will be deemed an original, and all of which together will constitute one document. A facsimile or scanned (e.g., .PDF, .GIF, etc.) signature shall be deemed to be an original.

IN WITNESS WHEREOF, each of you and the Company has executed this Letter Agreement as of the date(s) set forth below.

/s/ Deon Riley                    
Deon Riley
Date: February 24, 2025

                    BATH & BODY WORKS, INC.
                    

                        By: /s/ Michael C. Wu                       
                    Name: Michael C. Wu
                    Title: Chief Legal Officer & Corporate Secretary
                    Date: February 24, 2025

Document

Exhibit 10.2

May 16, 2025
Daniel Heaf
Via E-mail

Dear Daniel,
On behalf of Bath & Body Works, Inc. (“BBW” or the “Company”), I am pleased to extend you an offer to join the Company as Chief Executive Officer based on the terms and conditions set forth below in this offer letter (this “Letter”).

Position and Duties: Chief Executive Officer, reporting directly to the Company’s Board of Directors (the “Board”). Following the Company’s Annual Meeting scheduled to occur on June 5, 2025, you will be appointed as a member of the Board and thereafter, while serving as Chief Executive Officer, the Board will nominate you for election to the Board. Upon your cessation of employment with the Company, your service on the Board will cease and you will resign from any and all positions with the Company and its affiliates.
Start Date: May 16, 2025
Location: You will be based in the Company’s offices in Columbus, Ohio, subject to reasonable business travel from time to time.
Annual Base Salary: $1,350,000

1 | Page

Annual Incentive Compensation: Your target annual incentive opportunity under the Cash Incentive Compensation Performance Plan (adopted February 27, 2024), as it may be amended from time to time, or any successor plan (the “IC Plan”) will be 190% of your annual base salary (prorated for the 2025 fiscal year as described below).
For the 2025 fiscal year, in calculating your earned annual incentive compensation, if any, pursuant to the IC Plan, the year is divided into two seasons, with 40% of your annual incentive compensation, if any, earned and paid with respect to the spring season, and 60% of your annual incentive compensation, if any, earned and paid with respect to the fall season; provided that, with respect to the spring season of the Company’s 2025 fiscal year, your target incentive opportunity under the IC Plan will be prorated for the period from your start date through the last day of the spring season incentive period. With respect to the 2026 fiscal year, the IC Plan will be based on an annual (not seasonal) performance period.
Participation in the IC Plan does not guarantee or give rise to a legitimate expectation of any entitlement to a payout. All payments under the IC Plan will be determined by the Board or the Human Capital and Compensation Committee of the Board (the “Committee”) in its sole discretion consistent with the terms of the IC Plan and are based on BBW results and the achievement of the applicable performance goals during the applicable performance period. Any payouts made to you under the IC Plan will be payable in accordance with the Company’s customary practices and the terms of the IC Plan.

2 | Page

Annual Equity Awards: Beginning with the 2026 fiscal year, you will be eligible to participate in the Company’s 2020 Stock Option and Performance Incentive Plan, as it may be amended from time to time, or any successor plan (the “Plan”). Your annual target equity award opportunity will have a grant date fair value of $8,000,000 (determined in the same manner as applies to the Company’s other executive officers). The terms and conditions of any equity-based awards, including the grant date, types of award(s), exercise price (if any), vesting schedules and applicable performance metrics, will be determined by the Committee in its sole discretion and will be set forth in the applicable award agreements and subject to the terms of the Plan; provided that, except as noted below, the terms and conditions of your awards with respect to the types of award(s), allocation among award types, exercise price (if any), vesting schedules, applicable performance metrics and treatment upon termination of employment will be no less favorable to you than those applicable to annual awards granted to the Company’s other executive officers in the same year (and will not supersede in any adverse manner the treatment of equity awards upon termination of employment as provided under the Executive Severance Agreement attached hereto, except as may be specifically agreed by you in an applicable award agreement). Notwithstanding the foregoing, up to 60% of your annual equity awards may consist of awards with performance-based vesting conditions, as determined by the Committee. Your annual equity awards will be granted at the same time as annual equity awards are granted to the Company’s other executive officers.

Sign - On Equity Awards:
On or as soon as reasonably practicable following your start date, you will be granted (i) a one-time award of restricted stock units with a grant date fair value of $2,500,000 (the “Sign-On RSUs”) and (ii) a one-time award of performance share units with a grant date fair value of $2,500,000 (the “Sign-On PSUs” together with the Sign-On RSUs, the “Sign-On Equity Awards”). The number of shares of BBW common stock subject to each of the Sign-On RSUs and the Sign-On PSUs will be determined by dividing $2,500,000 by the closing price of a share of BBW common stock on the date of grant.
The Sign-On RSUs will vest 30% on the first anniversary of your start date, 30% on the second anniversary of your start date, and 40% on the third anniversary of your start date, subject to your continued employment through each applicable anniversary of your start date. The Sign-On PSUs will vest based on the level of achievement of the performance goals measured at the end of the performance period and subject to your continued employment through the vesting date. The performance goals applicable to the Sign-On PSUs will be the same as those that apply to the performance share awards granted to senior executives of the Company in March of 2025.
The Sign-On Equity Awards will be settled in shares of BBW common stock as soon as reasonably practicable following the applicable vesting date and subject to the level of achievement of the applicable performance goals with respect to the Sign-On PSUs. The other terms and conditions of the Sign-On Equity Awards will be set forth in the applicable award agreement and subject to the terms of the Plan.

3 | Page

Relocation Benefits: You will be eligible to receive relocation assistance in accordance with the provisions of the Company’s relocation policy; provided that, notwithstanding the terms of such policy, you shall be eligible for six (6) months of temporary housing prior to your relocation and the relocation benefits shall apply to your relocation occurring prior to June 30, 2027 without regard to a shorter time limit under the policy. To receive the relocation assistance, you must agree to the Company’s Relocation Policy, which provides that if you voluntarily resign or you are terminated for Cause prior to the first anniversary of your start date, you will reimburse the Company for all costs related to your relocation, and if said resignation or termination occurs after the first anniversary of your start date but prior to the second anniversary, you will reimburse the Company for an amount equal to one-half of all costs related to your relocation.

Benefits: We offer a comprehensive benefits program that is very competitive within the retail industry. During your employment, you will be eligible to participate in any health, welfare and retirement benefit programs adopted and maintained by the Company for its employees, subject to the terms and limitations of the applicable plan and the Company’s ability, in its sole discretion, at any time and from time to time, to change or terminate any of its employee benefit plans, programs or policies. More information will be provided to you prior to your start date.
Until such time as your family has relocated to Columbus, Ohio (no later than June 30, 2027) to accommodate personal and family travel and related expenses, you will be entitled receive payment (either directly or through reimbursement, as applicable) for such expenses of up to $200,000 of aggregate cost to the Company per fiscal year (with any such amount for the 2025 fiscal year to be prorated based on the period of your employment between your start date and the last day of the fiscal year, and with any such amount for the 2027 fiscal year to be prorated based on the period of your employment between the first day of the fiscal year and the date of your relocation (no later than June 30, 2027)), with any costs in excess of this limit to be reimbursed by you to the Company. You will be responsible for the payment of any tax on any amounts paid or income imputed to you with respect to such costs.

Severance: Upon your start date, you and the Company will enter into an Executive Severance Agreement.
Restrictive Covenants: This Letter is based on your representation that you are under no legal or other impediment to accepting our offer and performing the anticipated services or carrying out your responsibilities for the Company, and is subject to your execution of the Confidentiality, Non-Competition and Intellectual Property Agreement, attached hereto as Annex A.

4 | Page

Taxes: All payments and benefits provided for in this Letter are subject to withholding for applicable income and payroll taxes or otherwise as required by law.
Any amounts payable under this Letter are intended to be exempt or excluded from the application of Section 409A of the Internal Revenue Code of 1986, as amended, and the regulations promulgated thereunder (“Section 409A”), or are otherwise intended to avoid the incurrence of tax penalties under Section 409A, and, with respect to amounts payable under this Letter that are subject to Section 409A, this Letter will in all respects be administered in accordance with Section 409A. For purposes of Section 409A, any right to a series of payments under this Letter, if any, will be treated as a right to a series of separate payments. In no event may you, directly or indirectly, designate the calendar year of payment of any amounts payable under this Letter.

Indemnification Upon your start date, you will enter into an Indemnification Agreement in the same form as applicable to other executive officers and directors of the Company. In addition, both during and after your employment by the Company, you will be entitled to the benefit of directors’ and officers’ insurance maintained by the Company, on terms no less favorable than any then-current directors and officers.
Miscellaneous: This Letter, together with the Annex attached hereto and the Executive Severance Agreement to be entered into with you, constitute the entire agreement between you and the Company regarding your employment with the Company and supersedes any and all oral or written employment or compensation agreements, term sheets or discussions between you and the Company or its affiliates.
This Letter does not constitute an employment contract with you for any specific period of time. Your employment will be at-will and both you and the Company have the right to terminate your employment at any time for any reason or no reason. In addition, the Company reserves the right to prospectively amend or terminate any of its compensation or benefit plans or programs at any time, in the sole discretion of the Company; provided that, for avoidance of doubt, the Company may not amend this Letter, the Executive Severance Agreement, any outstanding equity award agreement or any other individual agreement between you and the Company without your consent. All compensation, benefit, bonus, equity award and other such programs are governed by and subject to the official plan documents, award agreements and the Board’s or the Committee’s discretion.
You understand that you will be subject to and agree to comply fully with all policies and procedures in effect for employees and executives, in each case as currently in effect and as may be amended from time to time.
This offer is contingent upon a successful completion of background checking and completion of references.
This Letter will be construed in accordance with and governed by the laws of the State of Ohio without regard to conflicts of law principles.

5 | Page

We are very much looking forward to you joining Bath & Body Works, Inc. We are excited about the important contributions that you will make to the Company and look forward to your acceptance of our offer. Please feel free call me with any questions. To accept, please sign below and return this Letter to me promptly.
Sincerely,

                     /s/ Sarah E. Nash        
Sarah E. Nash
Chair of the Board of Directors
Bath & Body Works, Inc.

Accepted and agreed effective
as of May 16, 2025:

/s/ Daniel Heaf        
Name: Daniel Heaf

6 | Page

ANNEX A
Confidentiality, Non-Competition and Intellectual Property Agreement

CONFIDENTIALITY, NON-COMPETITION AND
INTELLECTUAL PROPERTY AGREEMENT
As Chief Executive Officer of Bath & Body Works, Inc. (together with its subsidiaries and affiliates, the “Company”), I have access to or may develop trade secrets, intellectual property, and other confidential or proprietary information (“Confidential Information”) of the Company.
THEREFORE, in consideration of my employment or continued employment with the Company and my right to participate in certain Company incentive plans and in recognition of the highly competitive nature of the business conducted by the Company, I agree as follows:
1.    I will at all times during and after my employment with the Company faithfully hold the Company’s Confidential Information in the strictest confidence, and I will use my best efforts and highest diligence to guard against its disclosure to anyone other than as required in the performance of my duties to the Company. I will not use Confidential Information for my personal benefit or for the benefit of any competitor of the Company or other person. I understand that Confidential Information includes all information and materials relating to Intellectual Property, as defined below, the Company’s trade secrets and all information relating to the Company that the Company has not made available to the public. By way of example, Confidential Information includes information about the Company’s products, formulas, designs, processes, advertising, marketing, promotional plans, technical procedures, strategies, financial information, and many other types of information and materials. Upon termination of my employment with the Company, regardless of the reason for such termination, I will return to the Company all documents and other materials of any kind that contain Confidential Information. I will not use any confidential information of any third party, including any prior employer, in the course of my work for the Company.
This provision does not prohibit me from cooperating with the EEOC or any other state or local fair employment practices agency; from reporting possible violations of federal or state law or regulations to any governmental entity, including but not limited to the Department of Justice and the Securities and Exchange Commission; from making other disclosures protected under applicable whistleblower provisions of federal or state law or regulations or receiving a monetary award with respect thereto; from communicating with any governmental entity, including providing documents or other information, without notice to the Company; or from disclosing the underlying facts and circumstances of allegations of discrimination, sexual harassment or retaliation. I acknowledge that, under the federal Defend Trade Secrets Act, 18 U.S.C. § 1833, (1) an individual shall not be held criminally or civilly liable under any Federal or State trade secret law for the disclosure of a trade secret that (i) is made in confidence to a Federal, State, or local government official, either directly or indirectly, or to an attorney; and made solely for the purpose of reporting or investigating a suspected violation of law; or (ii) is made in a complaint or other document filed in a lawsuit or other proceeding, if such filing is made under seal; and (2) an individual who files a lawsuit for retaliation by an employer for reporting a suspected violation of law may disclose the trade secret to the attorney of the individual and use the trade secret information in the court proceeding, if the individual files any document containing the trade secret under seal and does not disclose the trade secret, except pursuant to court order.
2.    During my employment with the Company, and if I leave the Company for any reason whatsoever, then for a period of twelve (12) months after my separation from the Company, I will not directly or indirectly solicit, induce or attempt to influence any associate to leave the employment of the Company, nor will I in any way assist anyone else in doing the things I myself cannot do. Further, I agree that during my employment with the Company, and for a period of twelve (12)
    A-1    

months after my separation from the Company for any reason whatsoever, I will not directly or indirectly recruit, solicit or otherwise induce or attempt to influence any customer, supplier, sales representative, lender, lessor, lessee or any other person having a business relationship with the Company to discontinue or reduce the extent of that relationship, nor will I in any way assist anyone else in doing the things I myself cannot do.
3.    I agree that all inventions, designs, original works of authorship, and ideas conceived, produced, created, or reduced to practice, either solely or jointly with others, during my employment with the Company, including those developed on my own time, which relate to or are useful in the Company’s business (“Intellectual Property”) shall be owned solely by the Company. I understand that whether in preliminary or final form, such Intellectual Property includes, for example, all ideas, inventions, discoveries, designs, creative works, formulas, innovations, improvements, trade secrets, and other intellectual property. All Intellectual Property is either work made for hire for the Company within the meaning of the U. S. Copyright Act, or, if such Intellectual Property is determined not to be work made for hire, then I hereby and herein irrevocably assign all right, title and interest in and to the Intellectual Property to the Company, including, but not limited to, all copyrights, patents, and/or trademarks. I agree it is in and will remain in the company’s sole discretion as to whether any or all of the Intellectual Property should be protected including, but not limited to, by registering it with any patent, trademark, and/or copyright office. I will, without any additional consideration, execute all documents and take all other actions needed to convey my complete ownership of the Intellectual Property to the Company so that the Company may own and protect such Intellectual Property and obtain patent, copyright and trademark registrations for it. I agree to provide reasonable assistance to the Company in the event the Company decides to pursue patent, trademark, and/or Copyright protection for the Intellectual Property or in the event the Company needs to engage in enforcement actions with respect to the Intellectual Property. I agree that the Company may alter or modify the Intellectual Property at the Company’s sole discretion, and I waive all right to claim or disclaim authorship. I represent and warrant that any Intellectual Property that I assign to the Company, except as otherwise disclosed in writing at the time of assignment, will be my sole, exclusive, original work. I confirm that I have not previously invented any Intellectual Property, or I have advised the Company in writing of any prior inventions or ideas.
4.    If I leave the Company for any reason whatsoever, then for a period of twelve (12) months after my separation from the Company, I will not, directly or indirectly, work for or contribute to the efforts of any business organization that competes in the United States, or plans to compete in the United States, with the Company or its products. I understand that the Company at its sole discretion may waive this provision or shorten the twelve (12) month period by giving me a written waiver. I agree to notify the Company of any job offer I receive and wish to accept during the twelve (12) month noncompete period.

5.    I understand that the Company is entitled, in addition to other remedies, to obtain an injunction against any potential or actual violation of this Agreement. Further, I understand that nothing in this Agreement shall cancel or modify any right I have to receive compensation upon my termination of employment that has been agreed to in any previous agreement.

6.    I agree that the Company may assign this Agreement without my consent, and agree that the rights of the Company hereunder shall inure to the benefit of its successors and assigns. I may not assign this Agreement, as the obligations hereunder are personal to me.

    A-2    

7.    This Agreement cannot be modified unless the Company agrees in writing and this Agreement will be governed by and interpreted in accordance with Ohio law.

Date:    May 16, 2025         /s/ Daniel Heaf        
            Daniel Heaf

    A-3

Document

Exhibit 10.3

EXECUTIVE SEVERANCE AGREEMENT
THIS EXECUTIVE SEVERANCE AGREEMENT (this “ Agreement ”) is made and entered into effective as of May 16, 2025 (the “ Effective Date ”), by and between Bath & Body Works, Inc. and on behalf of all of its subsidiaries and affiliates (collectively, the “ Company ”) and Daniel Heaf (the “ Executive ”) (hereinafter collectively referred to as the “ Parties ”).
WHEREAS, the Executive will serve as a key employee of the Company and the Executive’s services and knowledge are valuable to the Company; and
WHEREAS, in consideration of the Executive’s commencement of employment, the Company has determined that it is in its best interests to provide the Executive with the severance protections in accordance with the terms and conditions of this Agreement.
NOW, THEREFORE, IN CONSIDERATION of the foregoing, and in view of the promises and other good and valuable consideration described in this Agreement (the sufficiency and receipt of which are hereby acknowledged), the Parties agree as follows:
1. Effective Date and Term of this Agreement . This Agreement shall be effective on the Effective Date and will remain in effect unless and until (i) the Executive’s employment with the Company is terminated by either Party in accordance with Section 2, and (ii) all payments and/or benefits to which the Executive is entitled under this Agreement, if any, have been made or provided to the Executive in accordance with the terms of this Agreement.
2. Termination of Employment . The Executive’s employment with the Company shall terminate upon the earlier of: (i) automatically sixty (60) days after the Executive provides a Notice of Termination of the Executive’s resignation for any reason other than for Good Reason; (ii) thirty (30) days following the Executive providing a Notice of Termination indicating the existence of a condition(s) constituting Good Reason other than to the extent that such condition is cured; (iii) immediately upon the Executive’s Total Disability or death; (iv) automatically thirty (30) days after the Executive receives Notice of Termination from the Company of the Executive’s Termination without Cause; or (v) the date set forth in the Notice of Termination from the Company of the Executive’s termination of employment with the Company for Cause (collectively, the earliest of being the “ Termination Date ”). The Company may, in its sole discretion, waive all or any part of the notice periods set forth in subsection (i) or (iv) in the immediately preceding sentence and pay the Executive in lieu of any such waived period the compensation and other benefits that the Executive would have otherwise received in such period, but in either case the Executive or the Company, as applicable, will deliver such Notice of Termination. If, on the Termination Date, the Executive is a member of the Board of Directors of the Company (the “ Board ”) or the board of directors of any of the Company’s subsidiaries, or holds any other position with the Company or its subsidiaries, the Executive shall be deemed to have resigned from all such positions as of the Termination Date. The Executive agrees to execute such documents and take such other actions as the Company may request to reflect such resignations.
3. Non-Qualifying Termination .
(a) Notwithstanding anything herein or in any other agreement to the contrary, if the Executive’s employment is terminated by the Company for Cause, the Company’s sole obligation shall be to pay the Executive the Accrued Amounts and the Executive shall not be entitled to severance

benefits under this Agreement or any other agreement or severance plan, policy or program of the Company.
(b) Notwithstanding anything herein or in any other agreement to the contrary, to the extent that the Executive experiences a Termination for any reason while a Company-led internal investigation into facts that could reasonably give rise to the Executive’s Termination for Cause is pending: (i) the Executive shall not be entitled to receive any severance benefits under this Agreement (other than the Accrued Amounts) or any other agreement or severance plan, policy or program of the Company; and (ii) the Executive shall not be entitled to vest in or receive any Variable Compensation in either case, unless and until the Company concludes its investigation with a finding that grounds for a Termination for Cause did not in fact exist, and only to the extent provided for under the terms of the applicable agreement, plan, policy or program.
(c) If the Executive experiences a Termination by reason of the Executive’s death or if the Executive gives the Company a Notice of Termination other than for Good Reason, the Company’s sole obligation shall be to pay the Executive the Accrued Amounts.
(d) If the Executive experiences a Termination by reason of the Executive’s Total Disability, the Company shall provide the Executive with the following: (i) the Accrued Amounts; and (ii) the Executive shall be entitled to receive disability benefits available under the Company’s long-term disability plan as then in effect, to the extent applicable.
4. Severance Upon a Qualifying Termination Not Within the Protection Period . If the Executive experiences a Qualifying Termination not within the Protection Period, then, subject to Section 6, the Company shall provide the Executive with the following (collectively, the “ Severance Benefits ”):
(a) The Accrued Amounts;
(b) The Company shall continue to pay the Executive’s Base Salary for a period of two (2) years following the Qualifying Termination, less applicable withholding, payable as follows: (i) on the Company’s first regularly scheduled pay date falling on or after sixty (60) days from the Executive’s Termination Date (the “ First Payment Date ”), the Company will pay the Executive, without interest, the number of missed payroll installments that would have been paid during the period beginning on the Termination Date and ending on the First Payment Date had the installments been paid on the Company’s regularly scheduled payroll dates, and (ii) each of the remaining installments shall be paid on the Company’s regularly scheduled pay dates during the remainder of such two (2)-year period;
(c) The Company shall pay the Executive an amount equal two (2) years’ of COBRA premiums (based on the premium rate in effect on the Termination Date for the Executive and his spouse and eligible dependents) in a single lump sum payment less applicable withholding (“ COBRA Payment ”). The COBRA Payment shall be paid (i) on the First Payment Date and (ii) regardless of whether the Executive elects COBRA continuation coverage under the Company’s group health plan;
(d) The Company shall pay the Executive any incentive compensation under the IC Plan as follows: (i) the incentive compensation under the IC Plan that the Executive would have received for the performance period which includes the Executive’s Termination Date (based on the applicable performance period construct under the IC Plan as of the Termination Date, which is seasonal for the 2025 fiscal year and is expected to be annual for fiscal years thereafter (except as otherwise established by the Human Capital and Compensation Committee of the Board (the “ Committee ”))) if the Executive had remained employed with the Company through the completion of such performance period (e.g., if the Termination Date occurs in the 2026 fiscal year, the 2026 annual performance

period), based on actual performance as determined by the Committee (but in no event greater than the amount equal to the Executive’s target incentive award opportunity under the IC Plan for the performance period that includes the Termination Date); and (ii) the incentive compensation under the IC Plan that the Executive would have received if the Executive had remained employed with the Company during the performance periods commencing during the two-year period following the Termination Date (e.g., if the Termination Date occurs in the 2026 fiscal year, the performance periods for the 2027 and 2028 fiscal years) based on actual performance for each such performance period as determined by the Committee (but in no event greater than the Executive’s target incentive award opportunity under the IC Plan for each such performance period), with such amount prorated for any performance period that begins prior to, and ends after, the second anniversary of the Termination Date based on a fraction, the numerator of which is the number of days elapsed in such performance period through the second anniversary of the Termination Date and the denominator of which is the total number of days in such performance period, less applicable withholding, subject to the terms of the IC Plan. The foregoing payments shall be paid at the same time as payments under the IC Plan are typically paid, but in no event later than March 15 th of the year following the year in which the applicable performance period is completed; and
(e) The treatment of any outstanding equity awards shall be determined as follows:
(i) A pro-rata portion of the outstanding unvested equity awards that are held by the Executive as of the Termination Date and vest only based on the passage of time shall vest and be settled on the First Payment Date, which pro-rata vesting shall be determined by (A) multiplying (x) the number of shares subject to the award by (y) a fraction, the numerator of which is the number of complete months between the first day of the applicable time-based vesting period and the Termination Date, and the denominator of which is the aggregate number of months in the time-based vesting period, less (B) the number of shares subject to the award that had already vested pursuant to the award’s terms prior to the Termination Date, if any;
(ii) A pro-rata portion of the outstanding unvested equity awards that are held by the Executive as of the Termination Date and vest based, at least in part, on the satisfaction of performance goals shall vest and be settled promptly following the end of the performance period, but in any event not earlier than the First Payment Date or later than the end of the calendar year in which the performance period ends, which pro-rata vesting shall be determined by (A) multiplying the number of shares that the Executive would have earned for the entire performance period based on the level of performance determined in accordance with the applicable plan and award agreements by (B) a fraction, the numerator of which is the number of complete months between the first day of the applicable performance period and the Termination Date, and the denominator of which is the aggregate number of months in the performance period (or vesting period, if longer);
(iii) To the extent that any outstanding unvested equity award that is held by the Executive as of the Termination Date would vest at a greater percentage under the terms of the applicable plan and award agreement than as provided for under Sections 4(e)(i)-(ii), the terms of such award agreement shall instead determine the number of shares covered by such equity award that will vest under this Section 4(e), subject to Sections 4(e)(iv)-(v);
(iv) Notwithstanding the foregoing, no equity awards that are outstanding as of the Termination Date will be forfeited during the three (3)-month period commencing upon the Termination Date, provided, that, (x) to the extent a Change in Control occurs during such three (3)-month period, any such equity awards that are outstanding and unvested as of the Change in Control will instead be treated in accordance with Section 5; and (y) to the extent a Change in Control does not occur

during such three (3)-month period, any portion of the equity awards outstanding as of Termination Date that do not vest pursuant to Sections 4(e)(i)-(iii) shall be forfeited; and
(v) To the extent that the payment or settlement of any equity awards in accordance with the foregoing would constitute an impermissible change in the time or form of payment under Section 409A of the Code, then such portion shall be payable at a time that would be permitted under Section 409A of the Code and that is as near as possible to the payment timing contemplated by the foregoing.
5. Severance Upon a Qualifying Termination Within the Protection Period . If the Executive has a Qualifying Termination within the Protection Period, then, subject to Section 6, the Company will provide the Executive with the following (collectively, the “ Change in Control Severance Benefits ”):
(a) The payments and benefits described in Sections 4(a), (b), and (c);
(b) A payment equal to the product of (i) the greater of (A) the Executive’s total target incentive award opportunity under the IC Plan for the fiscal year that includes the Termination Date (determined, if applicable, by aggregating any seasonal incentive award opportunities for such fiscal year together) and (B) the average of the cash incentive compensation payouts that the Executive actually received under the IC Plan for the two completed fiscal years (with any seasonal payouts for a single fiscal year to be aggregated as a single payout and any such payout that is prorated due to the date of commencement of the Executive’s employment to be adjusted so as to reflect the amount earned for the full incentive period prior to such proration) immediately preceding the Termination Date (such greater amount, the “ Applicable Bonus ”), and (ii) two (2) (the “ Bonus Amount ”). The Bonus Amount shall be paid, less applicable withholding, in a lump sum cash payment on the First Payment Date;
(c) A payment equal to the product of (i) the Applicable Bonus, multiplied by (ii) a fraction, the numerator of which is the number of days in the applicable performance period (within the meaning of the IC Plan) in which the Termination Date occurs that elapsed through the Termination Date and the denominator of which is the total number of days in such performance period. The foregoing payment, less applicable withholding, shall be paid on the First Payment Date;
(d) If any action at law, in equity, or arbitration, including an action for declaratory relief, is brought by the Executive to obtain or enforce any rights provided by this Section 5, and the Executive prevails in such action, the Company shall reimburse the Executive for all documented legal fees and expenses reasonably incurred by the Executive in such action; provided that such reasonable legal fees and expenses incurred by the Executive within the first six (6) months following the Executive’s Termination Date shall be reimbursed by the Company during the seventh (7th) month after the Executive’s Termination Date. Expenses incurred thereafter shall be reimbursed on a monthly basis for expenses incurred in the preceding month by the Company in accordance with the Company’s expense policies applicable to employees; and
(e) All of the outstanding and unvested equity awards held by the Executive immediately before such Qualifying Termination will immediately become fully vested and payable on the First Payment Date, provided that, to the extent that paying any portion of such amount in accordance with the foregoing would constitute an impermissible change in the time or form of payment under Section 409A of the Code, then such portion shall be payable at a time that would be permitted under Section 409A of the Code and that is as near as possible to the payment timing contemplated by the foregoing. To the extent that an equity award vests based on the achievement of performance goals, performance goals will be deemed to be achieved at target levels if less than one-third of the applicable performance period has elapsed as of the date of the Change in Control, otherwise performance goals will be deemed to be achieved at maximum levels.

(f) In the event that the Termination Date occurs during the portion of the Protection Period that precedes a Change in Control and the Executive has already commenced receiving payments and/or benefits under Section 4 prior to the Change in Control, then (i) the Executive will be entitled to the payments and benefits under this Section 5 in lieu of any additional payments or benefits under Section 4, but only to the extent an equivalent payment and/or benefit has not already been paid or provided pursuant to Section 4, and (ii) any payments that the Executive would have otherwise been entitled to under this Section 5 that have not otherwise been paid to the Executive as of the Change in Control will be paid to the Executive in a single lump sum payment as soon as administratively practicable, but no later than sixty (60) calendar days following the occurrence of the Change in Control.
6. Release Requirement . Notwithstanding any other provisions of this Agreement to the contrary, the Company shall not make or provide the Severance Benefits or the Change in Control Severance Benefits (in each case, other than the Accrued Amounts) or waive its rights under Section 7(e) unless the Executive timely executes and delivers to the Company a release of claims in favor of the Company, its affiliates and their respective officers and directors in a form provided by the Company (the “ Release ”) and such Release becomes effective and irrevocable within sixty (60) days following the Executive’s Termination Date. If the foregoing requirements are not satisfied by the Executive, then no Severance Benefits nor Change in Control Severance Benefits (in each case, other than the Accrued Amounts) shall be due to the Executive pursuant to this Agreement.
7. Effect on Other Plans, Agreements and Benefits .
(a) Any severance benefits payable to the Executive under this Agreement will be in lieu of and not in addition to: (i) any severance benefits to which the Executive would otherwise be entitled under any general severance policy or severance plan maintained by the Company or any agreement between the Executive and the Company that provides for severance benefits (for the avoidance, other than any special written retention agreements); and (ii) any salary continuation provided for under the Confidentiality, Noncompetition and Intellectual Property Agreement.
(b) Any severance benefits payable to the Executive under this Agreement will not be counted as compensation for purposes of determining benefits under any other benefit policies or plans of the Company, except to the extent expressly provided therein.
(c) The Executive’s entitlement to any other benefits not expressly referenced herein shall be determined in accordance with the applicable employee benefit plans then in effect.
(d) The Executive expressly agrees that any amounts the Executive may owe to the Company as of the Termination Date may be deducted from the amounts that the Company would otherwise owe to the Executive under this Agreement, subject to the requirements of Section 409A of the Code.
(e) The Executive will be subject to the Company’s clawback policies in effect from time to time.
8. Section 280G of the Code .
(a) Notwithstanding anything in this Agreement to the contrary, if the Executive is a “disqualified individual” (as defined in Section 280G(c) of the Code) and the payments and benefits provided for in this Agreement, together with any other payments and benefits which the Executive has the right to receive from the Company or any other person, would constitute a “parachute payment” (as defined in Section 280G(b)(2) of the Code), then the payments and benefits provided for in this Agreement will be either (a) reduced (but not below zero) so that the present value of such total amounts