v3.26.1
Pay vs Performance Disclosure - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pay vs Performance Disclosure      
Pay vs Performance Disclosure, Table
Pay Versus Performance
In accordance with rules adopted by the Securities and Exchange Commission (“SEC”) pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, we provide the following disclosure regarding executive “compensation actually paid” (“CAP,” as calculated in accordance with the SEC rules) and certain Company performance measures for the fiscal years listed below. For information regarding the Company’s
pay-for-performance
philosophy and how the Company aligns executive pay with performance, refer to our Compensation Discussion & Analysis (“CD&A”).
 
    
CEO (1)
           
Non-CEO
NEOs (2)
                    
    
Summary
Compensation
Table Total
    
Compensation
Actually Paid
(3)(4)
           
Average
Summary
Compensation
Table Total
    
Average
Compensation
Actually Paid
(3)(4)
           
Year-end value of

$100 invested on
December 31,
2022
  
Net (Loss)
Income
(in millions)
 
Year    
  
$
    
$
           
$
    
$
           
$
  
$
 
2025
  
 
3,038,451
 
  
 
1,592,266
 
     
 
818,697
 
  
 
594,208
 
     
57
  
 
(27
2024
  
 
3,907,942
 
  
 
2,620,419
 
     
 
1,440,900
 
  
 
1,234,865
 
     
82
  
 
(15
2023
  
 
2,760,237
 
  
 
2,496,749
 
     
 
1,358,960
 
  
 
1,323,834
 
     
91
  
 
(8
 
(1)
Amounts reported in the CEO columns reflect (i) the total compensation reported in the Summary Compensation Table for Robert Kay, the “CEO,” for each of 2023, 2024 and 2025 and (ii) the CAP for Robert Kay for each of 2023, 2024 and 2025.
 
(2)
Amounts reported in the
Non-CEO
NEOs columns reflect (i) the average of the total compensation reported in the Summary Compensation Table for Jeffrey Siegel, Daniel Siegel, and Laurence Winoker for 2023; Daniel Siegel and Laurence Winoker for each of 2024 and 2025; and (ii) the average CAP for Jeffrey Siegel, Daniel Siegel, and Laurence Winoker for 2023; Daniel Siegel and Laurence Winoker for each of 2024 and 2025.
 
(3)
To calculate the CAP, adjustments were made to the amounts reported in the Summary Compensation Table for the applicable year. The deductions from, and additions to, total compensation in the Summary Compensation Table by year that were used to calculate CAP include:
 
         
2025
         
2024
         
2023
 
         
CEO
   
Average Non-

CEO NEOs
         
CEO
   
Average Non-

CEO NEOs
         
CEO
   
Average Non-

CEO NEOs
 
Total Compensation from Summary Compensation
Table
   
 $
3,038,451 
 
 
 $
818,697 
 
   
 $
3,907,942 
 
 
 $
1,440,900 
 
   
 $
2,760,237 
 
 
 $
1,358,960 
 
Adjustments for Equity Awards
                 
Adjustment for grant date values in the Summary Compensation Table
   
 $
(2,021,076)
 
 
 $
(233,415)
 
   
 $
(1,854,400)
 
 
 $
(317,200)
 
   
 $
(888,000)
 
 
 $
(145,813)
 
Year-end
fair value of unvested awards granted in the current year
   
 $
1,501,763 
 
 
 $
173,439 
 
   
 $
1,124,125 
 
 
 $
192,285 
 
   
 $
974,241 
 
 
 $
170,460 
 
Year-over-year difference of
year-end
fair values for unvested awards granted in prior years
   
 $
(868,011)
 
 
 $
(155,339)
 
   
 $
(135,807)
 
 
 $
(23,227)
 
   
 $
(147,788)
 
 
 $
(13,947)
 
Difference in fair values between prior
year-end
fair values and vest date fair values for awards granted in prior years
   
 $
(58,861)
 
 
 $
(9,174)
 
   
 $
(421,441)
 
 
 $
(57,893)
 
   
 $
(201,941)
 
 
 $
(45,826)
 
   
 
 
   
 
 
     
 
 
   
 
 
     
 
 
   
 
 
 
Total Adjustments for Equity Awards
   
 $
(1,446,185)
 
 
 $
(224,489)
 
   
 $
(1,287,523)
 
 
 $
(206,035)
 
   
 $
(263,488)
 
 
 $
(35,126)
 
Compensation Actually Paid (as calculated)*
   
 $
1,592,266 
 
 
 $
594,208 
 
   
 $
2,620,419 
 
 
 $
1,234,865 
 
   
 $
2,496,749 
 
 
 $
1,323,834 
 
   
 
 
   
 
 
     
 
 
   
 
 
     
 
 
   
 
 
 
*No adjustments made for pension or dividends not otherwise included in total compensation.
 
(4)
The equity valuation assumptions used for purposes of calculating CAP are not materially different from the grant date valuation assumptions.
   
Named Executive Officers, Footnote Amounts reported in the
Non-CEO
NEOs columns reflect (i) the average of the total compensation reported in the Summary Compensation Table for Jeffrey Siegel, Daniel Siegel, and Laurence Winoker for 2023; Daniel Siegel and Laurence Winoker for each of 2024 and 2025; and (ii) the average CAP for Jeffrey Siegel, Daniel Siegel, and Laurence Winoker for 2023; Daniel Siegel and Laurence Winoker for each of 2024 and 2025.
   
PEO Total Compensation Amount $ 3,038,451 $ 3,907,942 $ 2,760,237
PEO Actually Paid Compensation Amount $ 1,592,266 2,620,419 2,496,749
Adjustment To PEO Compensation, Footnote
(3)
To calculate the CAP, adjustments were made to the amounts reported in the Summary Compensation Table for the applicable year. The deductions from, and additions to, total compensation in the Summary Compensation Table by year that were used to calculate CAP include:
 
         
2025
         
2024
         
2023
 
         
CEO
   
Average Non-

CEO NEOs
         
CEO
   
Average Non-

CEO NEOs
         
CEO
   
Average Non-

CEO NEOs
 
Total Compensation from Summary Compensation
Table
   
 $
3,038,451 
 
 
 $
818,697 
 
   
 $
3,907,942 
 
 
 $
1,440,900 
 
   
 $
2,760,237 
 
 
 $
1,358,960 
 
Adjustments for Equity Awards
                 
Adjustment for grant date values in the Summary Compensation Table
   
 $
(2,021,076)
 
 
 $
(233,415)
 
   
 $
(1,854,400)
 
 
 $
(317,200)
 
   
 $
(888,000)
 
 
 $
(145,813)
 
Year-end
fair value of unvested awards granted in the current year
   
 $
1,501,763 
 
 
 $
173,439 
 
   
 $
1,124,125 
 
 
 $
192,285 
 
   
 $
974,241 
 
 
 $
170,460 
 
Year-over-year difference of
year-end
fair values for unvested awards granted in prior years
   
 $
(868,011)
 
 
 $
(155,339)
 
   
 $
(135,807)
 
 
 $
(23,227)
 
   
 $
(147,788)
 
 
 $
(13,947)
 
Difference in fair values between prior
year-end
fair values and vest date fair values for awards granted in prior years
   
 $
(58,861)
 
 
 $
(9,174)
 
   
 $
(421,441)
 
 
 $
(57,893)
 
   
 $
(201,941)
 
 
 $
(45,826)
 
   
 
 
   
 
 
     
 
 
   
 
 
     
 
 
   
 
 
 
Total Adjustments for Equity Awards
   
 $
(1,446,185)
 
 
 $
(224,489)
 
   
 $
(1,287,523)
 
 
 $
(206,035)
 
   
 $
(263,488)
 
 
 $
(35,126)
 
Compensation Actually Paid (as calculated)*
   
 $
1,592,266 
 
 
 $
594,208 
 
   
 $
2,620,419 
 
 
 $
1,234,865 
 
   
 $
2,496,749 
 
 
 $
1,323,834 
 
   
 
 
   
 
 
     
 
 
   
 
 
     
 
 
   
 
 
 
*No adjustments made for pension or dividends not otherwise included in total compensation.
   
Non-PEO NEO Average Total Compensation Amount $ 818,697 1,440,900 1,358,960
Non-PEO NEO Average Compensation Actually Paid Amount $ 594,208 1,234,865 1,323,834
Adjustment to Non-PEO NEO Compensation Footnote
(3)
To calculate the CAP, adjustments were made to the amounts reported in the Summary Compensation Table for the applicable year. The deductions from, and additions to, total compensation in the Summary Compensation Table by year that were used to calculate CAP include:
 
         
2025
         
2024
         
2023
 
         
CEO
   
Average Non-

CEO NEOs
         
CEO
   
Average Non-

CEO NEOs
         
CEO
   
Average Non-

CEO NEOs
 
Total Compensation from Summary Compensation
Table
   
 $
3,038,451 
 
 
 $
818,697 
 
   
 $
3,907,942 
 
 
 $
1,440,900 
 
   
 $
2,760,237 
 
 
 $
1,358,960 
 
Adjustments for Equity Awards
                 
Adjustment for grant date values in the Summary Compensation Table
   
 $
(2,021,076)
 
 
 $
(233,415)
 
   
 $
(1,854,400)
 
 
 $
(317,200)
 
   
 $
(888,000)
 
 
 $
(145,813)
 
Year-end
fair value of unvested awards granted in the current year
   
 $
1,501,763 
 
 
 $
173,439 
 
   
 $
1,124,125 
 
 
 $
192,285 
 
   
 $
974,241 
 
 
 $
170,460 
 
Year-over-year difference of
year-end
fair values for unvested awards granted in prior years
   
 $
(868,011)
 
 
 $
(155,339)
 
   
 $
(135,807)
 
 
 $
(23,227)
 
   
 $
(147,788)
 
 
 $
(13,947)
 
Difference in fair values between prior
year-end
fair values and vest date fair values for awards granted in prior years
   
 $
(58,861)
 
 
 $
(9,174)
 
   
 $
(421,441)
 
 
 $
(57,893)
 
   
 $
(201,941)
 
 
 $
(45,826)
 
   
 
 
   
 
 
     
 
 
   
 
 
     
 
 
   
 
 
 
Total Adjustments for Equity Awards
   
 $
(1,446,185)
 
 
 $
(224,489)
 
   
 $
(1,287,523)
 
 
 $
(206,035)
 
   
 $
(263,488)
 
 
 $
(35,126)
 
Compensation Actually Paid (as calculated)*
   
 $
1,592,266 
 
 
 $
594,208 
 
   
 $
2,620,419 
 
 
 $
1,234,865 
 
   
 $
2,496,749 
 
 
 $
1,323,834 
 
   
 
 
   
 
 
     
 
 
   
 
 
     
 
 
   
 
 
 
*No adjustments made for pension or dividends not otherwise included in total compensation.
   
Compensation Actually Paid vs. Total Shareholder Return
NEO CAP and Lifetime Brands’ Cumulative TSR
The graph below depicts the relationship between CEO and Average NEO’s CAP to the Company’s cumulative TSR. As depicted, CAP is generally aligned with cumulative TSR performance over the preceding three years.
 
 
LOGO
   
Compensation Actually Paid vs. Net Income
NEO CAP and Lifetime Brands’ Net (Loss) Income
The graph below depicts the relationship between CEO and Average NEO’s CAP to the Company’s net (loss) income. CAP remained relatively stable in 2024 and declined in 2025, while net (loss) income continued to decline over the three years.
 
 
LOGO
   
Total Shareholder Return Amount $ 57 82 91
Net Income (Loss) $ (27,000,000) (15,000,000) (8,000,000)
PEO Name Robert Kay    
PEO | Equity Awards Adjustments      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount $ (1,446,185) (1,287,523) (263,488)
PEO | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (2,021,076) (1,854,400) (888,000)
PEO | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount 1,501,763 1,124,125 974,241
PEO | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (868,011) (135,807) (147,788)
PEO | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (58,861) (421,441) (201,941)
Non-PEO NEO | Equity Awards Adjustments      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (224,489) (206,035) (35,126)
Non-PEO NEO | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (233,415) (317,200) (145,813)
Non-PEO NEO | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount 173,439 192,285 170,460
Non-PEO NEO | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount (155,339) (23,227) (13,947)
Non-PEO NEO | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year      
Pay vs Performance Disclosure      
Adjustment to Compensation, Amount $ (9,174) $ (57,893) $ (45,826)