Bankruptcy: a word that no investor ever wants to see. It’s amazing how often it comes up in retail, though, with large chain stores running out of money and closing up shop, hoping that a buyer will swoop in to get them out of the leases and take whatever stock they can.

More often than not, the backstory to a retail failure is one of an overindebted balance sheet, with long-term debt climbing as working capital ratios deteriorate. Ernest Hemingway’s “gradually and then suddenly” quip about bankruptcy is highly applicable to retailers...

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