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Gap Inc. (GAP) Fundamental Analysis & AI Grade 2026

GAP NYSE Retail-Family Clothing Stores DE CIK: 0000039911
Updated This Month • Analysis: May 30, 2026 • SEC Data: 2026-05-02
Combined AI Grade
B
76% Confidence
NEUTRAL
C
72% Conf
A
79% Conf

📊 GAP Key Takeaways

Revenue: $3.5B
Net Margin: 9.7%
Free Cash Flow: $78.0M
Current Ratio: 1.81x
Debt/Equity: 0.41x
EPS: $0.90
AI Grade: C with 72% confidence
Gap Inc. (GAP) receives a B fundamental grade with 76% confidence from our AI analysis based on SEC 10-K filings. With revenue of $3.5B, net profit margin of 9.7%, and return on equity (ROE) of 9.3%, Gap Inc. demonstrates mixed fundamentals in the Consumer sector. Below is our complete GAP stock analysis for 2026.

Is Gap Inc. (GAP) a Good Investment?

Claude

Gap Inc demonstrates financial stability with a strong balance sheet and healthy liquidity, but fundamentals are deteriorating with net income declining 3.3% YoY despite modest 1.9% revenue growth, indicating margin compression and operational inefficiency. Weak free cash flow conversion (36.6% of operating cash) and anemic returns on capital (ROE 9.3%, ROA 2.8%) suggest structural headwinds in a mature retail business generating insufficient shareholder value.

ChatGPT

Gap Inc. shows solid core fundamentals with healthy gross margins, a respectable 7.3% operating margin, and strong cash generation that supports reinvestment and balance sheet flexibility. The balance sheet appears sound, with substantial cash, moderate long-term debt, strong liquidity, and good interest coverage. The main constraint is growth quality: revenue is only modestly increasing while net income and EPS have slightly declined, so continued margin discipline and consistent free cash flow execution remain critical.

Gap Inc. Key Strengths (GAP)

Claude
  • + Strong balance sheet with low leverage (Debt/Equity 0.41x) and $2.2B cash providing financial flexibility
  • + Excellent interest coverage (20.2x) and solid liquidity ratios (Current 1.81x, Quick 1.23x) indicate very low default risk
  • + Reasonable gross margins (40.5%) and positive operating cash flow ($213M) demonstrate viable core business economics
ChatGPT
  • + Strong liquidity profile with 1.75x current ratio, 1.25x quick ratio, and $2.62B in cash
  • + Healthy profitability for an apparel retailer, including 40.8% gross margin, 7.3% operating margin, and 21.5% ROE
  • + Solid cash generation with $1.29B operating cash flow and $823M free cash flow

GAP Stock Risks: Gap Inc. Investment Risks

Claude
  • ! Profitability declining (-3.3% net income YoY) despite revenue growth indicates margin compression and deteriorating operational performance
  • ! Critically weak free cash flow generation ($78M FCF on $213M operating cash flow) and low FCF margin (2.2%) limit reinvestment and shareholder returns
  • ! Anemic returns on capital (ROE 9.3%, ROA 2.8%) and minimal revenue growth (1.9% YoY) suggest structural decline in a mature retail segment
ChatGPT
  • ! Revenue growth is modest at 1.9% YoY, limiting evidence of strong top-line momentum
  • ! Net income and diluted EPS declined year over year, suggesting some pressure below the gross profit line
  • ! Retail apparel fundamentals can weaken quickly if margins compress from promotions, input costs, or weaker consumer demand

Key Metrics to Watch

Claude
  • * Operating and net margin trends—continued compression signals ongoing business deterioration
  • * Free cash flow conversion and FCF margin—key indicator of cash generation quality and capital efficiency
  • * Revenue growth acceleration and comparable store sales—critical to assess whether revenue stagnation continues
ChatGPT
  • * Operating margin and gross margin sustainability
  • * Free cash flow consistency relative to net income

Gap Inc. (GAP) Financial Metrics & Key Ratios

Revenue
$3.5B
Net Income
$339.0M
EPS (Diluted)
$0.90
Free Cash Flow
$78.0M
Total Assets
$12.1B
Cash Position
$2.2B

💡 AI Analyst Insight

The relatively thin 2.2% FCF margin may limit capital allocation flexibility.

GAP Profit Margin, ROE & Profitability Analysis

Gross Margin 40.5%
Operating Margin 12.7%
Net Margin 9.7%
ROE 9.3%
ROA 2.8%
FCF Margin 2.2%

GAP vs Consumer Sector: How Gap Inc. Compares

How Gap Inc. compares to Consumer sector averages

Net Margin
GAP 9.7%
vs
Sector Avg 8.0%
GAP Sector
ROE
GAP 9.3%
vs
Sector Avg 18.0%
GAP Sector
Current Ratio
GAP 1.8x
vs
Sector Avg 1.5x
GAP Sector
Debt/Equity
GAP 0.4x
vs
Sector Avg 0.8x
GAP Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Gap Inc. Stock Overvalued? GAP Valuation Analysis 2026

Based on fundamental analysis, Gap Inc. has mixed fundamental signals relative to the Consumer sector in 2026.

Return on Equity
9.3%
Sector avg: 18%
Net Profit Margin
9.7%
Sector avg: 8%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.41x
Sector avg: 0.8x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Gap Inc. Balance Sheet: GAP Debt, Cash & Liquidity

Current Ratio
1.81x
Quick Ratio
1.23x
Debt/Equity
0.41x
Debt/Assets
0.0%
Interest Coverage
20.23x
Long-term Debt
$1.5B

GAP Revenue & Earnings Growth: 5-Year Financial Trend

GAP 5-year financial data: Year 2021: Revenue $16.7B, Net Income $351.0M, EPS $0.93. Year 2022: Revenue $16.7B, Net Income -$665.0M, EPS $-1.78. Year 2023: Revenue $16.7B, Net Income $256.0M, EPS $0.67. Year 2024: Revenue $15.6B, Net Income -$202.0M, EPS $-0.55. Year 2025: Revenue $15.4B, Net Income $502.0M, EPS $1.34.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Gap Inc.'s revenue has remained relatively flat over the 5-year period, with a 8% decline. The most recent EPS of $1.34 reflects profitable operations.

GAP Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
2.2%
Free cash flow / Revenue

GAP Quarterly Earnings & Performance

Quarterly financial performance data for Gap Inc. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $3.5B $193.0M $0.51
Q3 2025 $3.8B $236.0M $0.62
Q2 2025 $3.7B $206.0M $0.54
Q1 2025 $3.4B $158.0M $0.41
Q3 2024 $3.8B $218.0M $0.58
Q2 2024 $3.5B $99.0M $0.27
Q1 2024 $3.3B -$18.0M $-0.05
Q3 2023 $3.8B $71.0M $0.19

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Gap Inc. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$213.0M
Cash generated from operations
Stock Buybacks
$401.0M
Shares repurchased (TTM)
Capital Expenditures
$135.0M
Investment in assets
Dividends Paid
$63.0M
Returned to shareholders

GAP SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Gap Inc. (CIK: 0000039911)

📋 Recent SEC Filings

Date Form Document Action
Jun 9, 2026 4 xslF345X06/form4-06092026_090629.xml View →
May 29, 2026 10-Q gap-20260502.htm View →
May 28, 2026 8-K gps-20260528.htm View →
May 15, 2026 8-K gps-20260512.htm View →
Apr 20, 2026 4 xslF345X06/edgardoc.xml View →

Frequently Asked Questions about GAP

What is the AI rating for GAP?

Gap Inc. (GAP) has a Combined AI Grade of B from Claude (C) and ChatGPT (A) with 76% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are GAP's key strengths?

Claude: Strong balance sheet with low leverage (Debt/Equity 0.41x) and $2.2B cash providing financial flexibility. Excellent interest coverage (20.2x) and solid liquidity ratios (Current 1.81x, Quick 1.23x) indicate very low default risk. ChatGPT: Strong liquidity profile with 1.75x current ratio, 1.25x quick ratio, and $2.62B in cash. Healthy profitability for an apparel retailer, including 40.8% gross margin, 7.3% operating margin, and 21.5% ROE.

What are the risks of investing in GAP?

Claude: Profitability declining (-3.3% net income YoY) despite revenue growth indicates margin compression and deteriorating operational performance. Critically weak free cash flow generation ($78M FCF on $213M operating cash flow) and low FCF margin (2.2%) limit reinvestment and shareholder returns. ChatGPT: Revenue growth is modest at 1.9% YoY, limiting evidence of strong top-line momentum. Net income and diluted EPS declined year over year, suggesting some pressure below the gross profit line.

What is GAP's revenue and growth?

Gap Inc. reported revenue of $3.5B.

Does GAP pay dividends?

Gap Inc. pays dividends, with $63.0M distributed to shareholders in the trailing twelve months.

Where can I find GAP SEC filings?

Official SEC filings for Gap Inc. (CIK: 0000039911) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is GAP's EPS?

Gap Inc. has a diluted EPS of $0.90.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is GAP's fundamental grade?

Based on our AI fundamental analysis in June 2026, Gap Inc. has a B grade with 76% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is GAP stock overvalued or undervalued?

Valuation metrics for GAP: ROE of 9.3% (sector avg: 18%), net margin of 9.7% (sector avg: 8%). Compare these metrics with sector averages to assess valuation.

What is GAP's AI grade for 2026?

Our dual AI analysis gives Gap Inc. a combined B grade for 2026. Revenue is data pending, with profitability above sector average. Always conduct your own research.

What is GAP's free cash flow?

Gap Inc.'s operating cash flow is $213.0M, with capital expenditures of $135.0M. FCF margin is 2.2%.

How does GAP compare to other Consumer stocks?

Vs Consumer sector averages: Net margin 9.7% (avg: 8%), ROE 9.3% (avg: 18%), current ratio 1.81 (avg: 1.5).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 30, 2026 | Data as of: 2026-05-02 | Powered by Claude AI