With a quarter of this century behind us, we enter 2026 with hope and optimism for the new year. However, there are a variety of issues many retailers are grappling with, including a high debt load, how to use AI, shrink, inflationary pressures, tariffs and waning demand as affordability persists. With all this in mind, following are ten (10) retailers to keep an eye out for a potential bankruptcy filing in 2026. SAK’s – Luxury Slowdown.