{"url_path":"/sec/le/10-q/2026/item-4","section_key":"item-4","section_title":"Item 4 CONTROLS AND PROCEDURES","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/799288/0001193125-26-263736-index.html","accession_number":"0001193125-26-263736","cik":"0000799288","ticker":"LE","issuer_name":"LANDS' END, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/799288/0001193125-26-263736-index.html","primary_entity_key":"0000799288","primary_entity_name":"LANDS' END, INC."},"word_count":317,"has_tables":true,"body_markdown":"ITEM 4. CONTROLS AND PROCEDURES\n\n \n\nDisclosure Controls and Procedures\n\n \n\nOur management, with the participation of our Chief Executive Officer and our Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures pursuant to Rule 13a-15 under the Exchange Act, as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on their evaluation for the period covered by this Quarterly Report on Form 10-Q, our Chief Executive Officer and our Chief Financial Officer have concluded that, as of May 1, 2026, the Company’s disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended) are effective.\n\n \n\nChanges in Internal Control over Financial Reporting\n\n \n\nDuring the fiscal quarter ended May 1, 2026, the Company implemented a new warehouse management system (\"WMS\") as part of its ongoing supply chain modernization initiative. In connection with this implementation, the Company modified certain internal controls over financial reporting related to inventory management, including controls over inventory receiving, tracking and physical counts. The Company designed and implemented new controls associated with the WMS and updated existing controls and procedures to reflect the changed processes. Additionally, the Company designed and implemented new controls over the accounting for equity method investments, including controls over the review and recording of the Company's proportionate share of investee earnings or losses, the review and recording of the Company’s royalty payable and receivable and monitoring of investment carrying values. Other than the WMS controls modifications and the new equity method investment controls, there have been no changes in the Company's internal controls over financial reporting identified in connection with the evaluation required by Rules 13a-15 under the Exchange Act during the most recently completed fiscal quarter ended May 1, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.\n\n34\n\n[Table of Contents](#toc_page)\n\n \n\n \n\nPART II. OTHER INFORMATION"}