<SEC-DOCUMENT>0001628280-23-035042.txt : 20231025
<SEC-HEADER>0001628280-23-035042.hdr.sgml : 20231025
<ACCEPTANCE-DATETIME>20231025080657
ACCESSION NUMBER:		0001628280-23-035042
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		14
CONFORMED PERIOD OF REPORT:	20231025
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20231025
DATE AS OF CHANGE:		20231025

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIFETIME BRANDS, INC
		CENTRAL INDEX KEY:			0000874396
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				112682486
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19254
		FILM NUMBER:		231344038

	BUSINESS ADDRESS:	
		STREET 1:		1000 STEWART AVENUE
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530
		BUSINESS PHONE:		5166836000

	MAIL ADDRESS:	
		STREET 1:		1000 STEWART AVENUE
		STREET 2:		1000 STEWART AVENUE
		CITY:			GARDEN CITY
		STATE:			NY
		ZIP:			11530

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LIFETIME HOAN CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>lcut-20231025.htm
<DESCRIPTION>8-K
<TEXT>
<XBRL>
<?xml version="1.0" ?><!--XBRL Document Created with the Workiva Platform--><!--Copyright 2023 Workiva--><!--r:3190fde8-38ac-4132-8dca-cbad35867add,g:bf73f31b-2a08-410f-9d9d-da0ff969722a,d:dcf2e652f920431f85f80faa2ee102c0--><html xmlns:dei="http://xbrl.sec.gov/dei/2023" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns="http://www.w3.org/1999/xhtml" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:xbrli="http://www.xbrl.org/2003/instance" xml:lang="en-US"><head><meta http-equiv="Content-Type" content="text/html"/>


<title>lcut-20231025</title></head><body><div style="display:none"><ix:header><ix:hidden><ix:nonNumeric contextRef="c-1" name="dei:EntityCentralIndexKey" id="f-21">0000874396</ix:nonNumeric><ix:nonNumeric contextRef="c-1" name="dei:AmendmentFlag" format="ixt:fixed-false" id="f-22">FALSE</ix:nonNumeric></ix:hidden><ix:references xml:lang="en-US"><link:schemaRef xlink:type="simple" xlink:href="lcut-20231025.xsd"></link:schemaRef></ix:references><ix:resources><xbrli:context id="c-1"><xbrli:entity><xbrli:identifier scheme="http://www.sec.gov/CIK">0000874396</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2023-10-25</xbrli:startDate><xbrli:endDate>2023-10-25</xbrli:endDate></xbrli:period></xbrli:context></ix:resources></ix:header></div><div id="idcf2e652f920431f85f80faa2ee102c0_1"></div><div style="min-height:42.75pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-top:3pt double #000000;padding:0 1pt"></td></tr></table></div><div style="margin-top:4pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:18pt;font-weight:700;line-height:120%">UNITED STATES</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:18pt;font-weight:700;line-height:120%">SECURITIES AND EXCHANGE COMMISSION</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Washington, D.C. 20549</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">__________________________</span></div><div style="margin-top:8pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:18pt;font-weight:700;line-height:120%">FORM <ix:nonNumeric contextRef="c-1" name="dei:DocumentType" id="f-1">8-K</ix:nonNumeric></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">__________________________</span></div><div style="margin-top:6pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">CURRENT REPORT</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Pursuant to Section&#160;13 or 15(d)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">of The Securities Exchange Act of 1934</span></div><div style="margin-top:12pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Date of report (Date of earliest event reported): <ix:nonNumeric contextRef="c-1" name="dei:DocumentPeriodEndDate" format="ixt:date-monthname-day-year-en" id="f-2">October&#160;25, 2023</ix:nonNumeric> </span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">__________________________</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:24pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="c-1" name="dei:EntityRegistrantName" id="f-3">Lifetime Brands, Inc.</ix:nonNumeric></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">(Exact Name of Registrant as Specified in Its Charter)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">__________________________</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:32.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.234%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityIncorporationStateCountryCode" format="ixt-sec:stateprovnameen" id="f-4">Delaware</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityFileNumber" id="f-5">0-19254</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:EntityTaxIdentificationNumber" id="f-6">11-2682486</ix:nonNumeric></span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(State or Other Jurisdiction<br/>of Incorporation)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(Commission<br/>File Number)</span></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">(IRS Employer<br/>Identification No.)</span></td></tr></table></div><div style="margin-top:6pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="c-1" name="dei:EntityAddressAddressLine1" id="f-7">1000 Stewart Avenue</ix:nonNumeric>, <ix:nonNumeric contextRef="c-1" name="dei:EntityAddressCityOrTown" id="f-8">Garden City</ix:nonNumeric>, <ix:nonNumeric contextRef="c-1" name="dei:EntityAddressStateOrProvince" format="ixt-sec:stateprovnameen" id="f-9">New York</ix:nonNumeric> <ix:nonNumeric contextRef="c-1" name="dei:EntityAddressPostalZipCode" id="f-10">11530</ix:nonNumeric></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:120%">(Address of Principal Executive Offices) (Zip Code)</span></div><div style="margin-top:6pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%"><ix:nonNumeric contextRef="c-1" name="dei:CityAreaCode" id="f-11">516</ix:nonNumeric>-<ix:nonNumeric contextRef="c-1" name="dei:LocalPhoneNumber" id="f-12">683-6000</ix:nonNumeric></span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:120%">(Registrant&#8217;s Telephone Number, Including Area Code)</span></div><div style="margin-top:6pt;text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">N/A</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:120%">(Former Name or Former Address, if Changed Since Last Report)</span></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">__________________________</span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the </span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">registrant under any of the following provisions (</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:120%">see</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> General Instruction A.2. below):</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:0.1%"></td><td style="width:2.581%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:96.119%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:WrittenCommunications" format="ixt-sec:boolballotbox" id="f-13">&#9744;</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:SolicitingMaterial" format="ixt-sec:boolballotbox" id="f-14">&#9744;</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:PreCommencementTenderOffer" format="ixt-sec:boolballotbox" id="f-15">&#9744;</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:PreCommencementIssuerTenderOffer" format="ixt-sec:boolballotbox" id="f-16">&#9744;</ix:nonNumeric></span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr></table></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Securities registered pursuant to Section&#160;12(b) of the Act:</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.707%"><tr><td style="width:1.0%"></td><td style="width:31.744%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:31.744%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.533%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:31.746%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Title of each class</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Trading<br/>Symbol(s)</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:700;line-height:100%">Name of each exchange<br/>on which registered</span></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:Security12bTitle" id="f-17">Common Stock, $0.01 par value</ix:nonNumeric></span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:TradingSymbol" id="f-18">LCUT</ix:nonNumeric></span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:center;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%"><ix:nonNumeric contextRef="c-1" name="dei:SecurityExchangeName" format="ixt-sec:exchnameen" id="f-19">The Nasdaq Global Select Market</ix:nonNumeric></span></td></tr></table></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Emerging growth company&#160;&#160;<ix:nonNumeric contextRef="c-1" name="dei:EntityEmergingGrowthCompany" format="ixt-sec:boolballotbox" id="f-20">&#9744;</ix:nonNumeric></span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section&#160;13(a) of the Exchange Act.&#160;&#160;&#9744;</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:3pt double #000000;padding:0 1pt"></td></tr></table></div><div style="text-align:center"><span><br/></span></div><div style="text-align:center"><span><br/></span></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span><br/></span></div></div></div><div id="idcf2e652f920431f85f80faa2ee102c0_10"></div><hr style="page-break-after:always"/><div style="min-height:42.75pt;width:100%"><div><span><br/></span></div></div><div style="-sec-extract:summary;margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Item&#160;2.02 Results of Operations and Financial Condition.</span></div><div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">On October&#160;25, 2023, the Company issued a press release that included the announcement of certain preliminary estimated financial results for the Company&#8217;s third quarter ended September 30, 2023. A copy of the press release is attached hereto as Exhibit 99.1. As discussed in additional detail in the press release, the preliminary estimated financial results are subject to the completion of the Company&#8217;s financial closing procedures and any adjustments that may result from the completion of the quarterly review of the Company&#8217;s consolidated financial statements. As a result, such preliminary estimates may differ from the actual results that will be reflected in the Company&#8217;s consolidated financial statements for the quarter when they are completed and publicly disclosed. The Company anticipates announcing final earnings results for the quarter ended September 30, 2023 at 8:00 a.m. on November&#160;9, 2023.</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">The information in this Item 2.02 of this Current Report on Form 8-K, including Exhibit 99.1 hereto, is being furnished and shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section. The information in this Item 2.02 shall not be incorporated by reference into any filing under the Securities Act of 1933, except as shall otherwise be expressly set forth by specific reference in such filing. </span></div><div id="idcf2e652f920431f85f80faa2ee102c0_152"></div><div style="margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:120%">Item 7.01 Regulation FD Disclosure</span></div><div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">On October&#160;25, 2023, the Company announced that it plans to launch the syndication of an Amendment &amp; Extension of the Company&#8217;s existing Term Loan B facility due 2025 through an extended maturity of August 2027. There can be no assurance that such syndication will be completed, and the closing of such Term Loan B facility will be subject to certain terms and conditions. The Company plans to disclose the information referenced above in Item 2.02 of this Form 8-K to potential lenders in connection with the syndication process.</span></div><div style="margin-top:12pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">The information in Item 2.02 and 7.01 of this Current Report on Form 8-K, including Exhibit 99.1 hereto, is being furnished and shall not be deemed &#8220;filed&#8221; for purposes of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that Section. The information in this Item 2.02 shall not be incorporated by reference into any filing under the Securities Act of 1933, except as shall otherwise be expressly set forth by specific reference in such filing. </span></div><div id="idcf2e652f920431f85f80faa2ee102c0_13"></div><div style="-sec-extract:summary;margin-top:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Item&#160;9.01 Financial Statements and Exhibits.</span></div><div style="margin-top:6pt;padding-left:63pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(d)&#160;&#160;&#160;&#160;Exhibits</span></div><div style="margin-top:12pt;padding-left:63pt;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:112%">See the Exhibit Index below, which is incorporated by reference herein.</span></div><div style="margin-top:6pt;padding-left:31.5pt;padding-right:31.5pt;text-align:center;text-indent:-36pt"><span><br/></span></div><div style="margin-top:6pt;padding-left:31.5pt;padding-right:31.5pt;text-align:center;text-indent:-36pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Exhibit Index</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:84.502%"><tr><td style="width:1.0%"></td><td style="width:14.989%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:0.665%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:81.946%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Exhibit&#160;No.</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">99.1</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-top:6pt"><span style="color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline"><a style="-sec-extract:exhibit;color:#0000ff;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline" href="ex99110252023.htm">Press release dated October 25, 2023</a></span></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:right;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">104</span></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Cover Page Interactive Data File (formatted in Inline XBRL document)</span></td></tr></table></div><div style="margin-top:18pt;padding-left:31.5pt;padding-right:31.5pt;text-align:center;text-indent:-36pt"><span><br/></span></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;</span></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span><br/></span></div></div></div><div id="idcf2e652f920431f85f80faa2ee102c0_16"></div><hr style="page-break-after:always"/><div style="min-height:42.75pt;width:100%"><div><span><br/></span></div></div><div style="text-align:center"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Signatures</span></div><div style="margin-top:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</span><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.853%"><tr><td style="width:1.0%"></td><td style="width:56.733%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:2.999%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:36.968%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Lifetime Brands, Inc.</span></td></tr><tr style="height:3pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By:</span></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">/s/ Laurence Winoker</span></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Laurence Winoker<br/>Executive Vice President, Treasurer and<br/>Chief Financial Officer</span></td></tr></table></div><div style="margin-top:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Date: October&#160;25, 2023</span></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><span><br/></span></div></div></div></body></html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99110252023.htm
<DESCRIPTION>EX-99.1
<TEXT>
<html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2023 Workiva -->
<title>Document</title></head><body><div id="i3e23c57f03a844fe9e1e5a046fc8355e_1"></div><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div><font><br></font></div><div id="i3e23c57f03a844fe9e1e5a046fc8355e_4"></div><div style="text-align:right"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Exhibit 99.1</font></div><div><img alt="g789074g0807061801219a01.jpg" src="g789074g0807061801219a01.jpg" style="height:54px;margin-bottom:5pt;vertical-align:text-bottom;width:306px"></div><div style="margin-top:24pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Lifetime Brands, Inc. Announces Launch of an Amendment and Extension of the Company's Existing Term Loan B</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">and Preliminary Results for Third Quarter 2023 </font></div><div style="margin-top:3pt;text-align:center"><font><br></font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">GARDEN CITY, NY, October&#160;25, 2023 &#8211;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">&#160;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Lifetime Brands, Inc. (NasdaqGS&#58; LCUT), a leading global designer, developer and marketer of a broad range of branded consumer products used in the home, announced plans today to launch an Amendment &#38; Extension of the Company&#8217;s existing Term Loan B facility due 2025 through an extended maturity of August 2027. The transaction will be approximately net leverage neutral on a pro-forma basis.</font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company is also providing preliminary, estimated third quarter fiscal results.</font></div><div id="i3e23c57f03a844fe9e1e5a046fc8355e_10"></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Preliminary Estimated Results for Third Quarter 2023&#58;</font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">For the quarter ended September&#160;30, 2023, net sales are estimated to be approximately $191.7 million and gross margin is estimated to be approximately $71.0 million, or 37%.  </font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Adjusted EBITDA for the quarter ended September&#160;30, 2023 is estimated to be approximately $19.7 million. Adjusted EBITDA for the trailing twelve months ended September&#160;30, 2023 is estimated to be approximately $55.5 million. Adjusted EBITDA is a non-GAAP financial measure, which is defined in the Company&#8217;s debt agreements.</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:6.5pt;font-weight:400;line-height:120%;position:relative;top:-3.5pt;vertical-align:baseline">(1)</font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">At September&#160;30, 2023, the Company has cash and cash equivalents of $6.3 million, and borrowings outstanding under the ABL Agreement and the Term Loan Agreement were $29.3 million and $198.7 million, respectively. Liquidity, which includes cash and cash equivalents, availability under the ABL Agreement, and available funding under the Receivables Purchase Agreement, is estimated to be approximately $198.8 million&#160;at September&#160;30, 2023.</font></div><div id="i3e23c57f03a844fe9e1e5a046fc8355e_372"></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company anticipates announcing final earnings results for the quarter ended September&#160;30, 2023 on Thursday, November 9, 2023. The preliminary estimated financial results are subject to the completion of the Company&#8217;s financial closing procedures and any adjustments that may result from the completion of the quarterly review of the Company&#8217;s consolidated financial statements. As a result, such preliminary estimates may differ from the actual results that will be reflected in the Company&#8217;s consolidated financial statements for the quarter when they are completed and publicly disclosed. These preliminary estimates may change and those changes may be material. The Company&#8217;s expectations with respect to its unaudited results for the period discussed above are based upon management estimates. The Company&#8217;s independent registered public accounting firm has not audited, reviewed or performed any procedures with respect to these preliminary estimates and, accordingly, does not express an opinion or any other form of assurance about them.</font></div><div style="margin-top:12pt;padding-left:4.5pt;text-indent:-13.5pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:5.2pt;font-weight:400;line-height:120%;position:relative;top:-2.8pt;vertical-align:baseline">(1)    </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:8pt;font-weight:400;line-height:120%">The Company has not provided guidance for a comparable GAAP measure or a quantitative reconciliation of Adjusted EBITDA to the most directly comparable GAAP measure because it is unable to determine with reasonable certainty the ultimate outcome of certain significant items necessary to calculate such measure without unreasonable effort. These items include, but are not limited to, final calculation of undistributed equity loss (gain) from its equity method investment and income tax provision&#47;(benefit). Notwithstanding this limitation, as noted above, the Company estimates Adjusted EBITDA for the trailing twelve months ended September&#160;30, 2023 of $55.5 million. These items are uncertain, depend on various factors, and could have a material impact on the GAAP reported results for the period.</font></div><div id="i3e23c57f03a844fe9e1e5a046fc8355e_19"></div><div style="margin-top:18pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Non-GAAP&#160;Financial Measures</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">This earnings release contains&#160;non-GAAP&#160;financial measures, including adjusted EBITDA. A&#160;non-GAAP&#160;financial measure is a numerical measure of a company&#8217;s historical or future financial performance, financial position or cash flows that excludes amounts, or is subject to adjustments that have the effect of excluding amounts, that are included in the most directly comparable measure calculated and presented in accordance with GAAP in the statements of income, balance sheets, or statements of cash flows of a company&#59; or, includes amounts, or is subject to adjustments that have the effect of including amounts, that are excluded from the most directly comparable measure so calculated and presented. These&#160;non-GAAP&#160;financial measures are provided because the Company's management uses these financial measures in evaluating the Company&#8217;s&#160;on-going&#160;financial results and trends, and management believes that exclusion of certain items allows for more accurate period-to-</font></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">1</font></div></div></div><hr style="page-break-after:always"><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">period comparison of the Company&#8217;s operating performance by investors and analysts. Management uses these&#160;non-GAAP&#160;financial measures as indicators of business performance.&#160;These&#160;non-GAAP&#160;financial measures should be viewed as a supplement to, and not a substitute for, GAAP financial measures of performance. </font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Forward-Looking Statements</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">In this press release, the use of the words &#8220;advance&#8221; &#8220;believe,&#8221; &#8220;continue,&#8221; &#8220;could,&#8221; &#8220;deliver,&#8221; &#8220;drive,&#8221; &#8220;enable,&#8221; &#8220;expect,&#8221; &#8220;gain,&#8221; &#8220;goal,&#8221; &#8220;grow,&#8221; &#8220;intend,&#8221; &#8220;maintain,&#8221; &#8220;manage,&#8221; &#8220;may,&#8221; &#8220;outlook,&#8221; &#8220;plan,&#8221; &#8220;positioned,&#8221; &#8220;project,&#8221; &#8220;projected,&#8221; &#8220;should,&#8221; &#8220;take,&#8221; &#8220;target,&#8221; &#8220;unlock,&#8221; &#8220;will,&#8221; &#8220;would&#8221;, or similar expressions is intended to identify forward-looking statements. Such statements include all statements regarding the growth of the Company, our financial guidance, our ability to navigate the current environment and advance our strategy, our commitment to increasing investments in future growth initiatives, our initiatives to create value, our efforts to mitigate geopolitical factors and tariffs, our current and projected financial and operating performance, results, and profitability and all guidance related thereto, including forecasted exchange rates and effective tax rates, as well as our continued growth and success, future plans and intentions regarding the Company and its consolidated subsidiaries. Such statements represent the Company&#8217;s current judgments, estimates, and assumptions about possible future events. The Company believes these judgments, estimates, and assumptions are reasonable, but these statements are not guarantees of any events or financial or operational results, and actual results may differ materially due to a variety of important factors. Such factors might include, among others, the Company&#8217;s ability to comply with the requirements of its credit agreements&#59; the availability of funding under such credit agreements&#59; the Company&#8217;s ability to maintain adequate liquidity and financing sources and an appropriate level of debt, as well as to deleverage its balance sheet&#59; the possibility of impairments to the Company&#8217;s goodwill&#59; the possibility of impairments to the Company&#8217;s intangible assets&#59; the Company's ability to drive future growth and profitability from its European operations&#59; changes in U.S. or foreign trade or tax law and policy&#59; changes in general economic conditions that could affect customer purchasing practices or consumer spending&#59; the impact of changes in general economic conditions on the Company&#8217;s customers&#59; customer ordering behavior&#59; the performance of our newer products&#59; expenses and other challenges relating to the integration of any future acquisitions&#59; changes in demand for the Company&#8217;s products&#59; changes in the Company&#8217;s management team&#59; the significant influence of the Company&#8217;s largest stockholder&#59; fluctuations in foreign exchange rates&#59; changes in U.S. trade policy or the trade policies of nations in which we or our suppliers do business&#59; uncertainty regarding the long-term ramifications of the U.K.&#8217;s exit from the European Union&#59; shortages of and price volatility for certain commodities&#59; global health epidemics, such as the COVID-19 pandemic&#59; social unrest, including related protests and disturbances&#59; the emergence or continuation of geopolitical conflicts including&#58; the conflict in Ukraine, the conflict in Israel and surrounding areas, the possible expansion of such conflicts and the potential geopolitical consequences&#59; macroeconomic conditions, including inflationary impacts and disruptions to the global supply chain&#59; increase in supply chain costs&#59; the imposition of tariffs and other trade policies and&#47;or economic sanctions implemented by the U.S. and other governments&#59; our ability to successfully integrate acquired businesses, including our recent acquisition of S'well&#59; our ability to achieve projected synergies with respect to the S'well business&#59; our expectations regarding the future level of demand for our products&#59; our ability to execute on the goals and strategies set forth in our five-year plan&#59; and significant changes in the competitive environment and the effect of competition on the Company&#8217;s markets, including on the Company&#8217;s pricing policies, financing sources and ability to maintain an appropriate level of debt. The Company undertakes no obligation to update these forward-looking statements other than as required by law.</font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">Lifetime Brands, Inc.</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Lifetime Brands is a leading global designer, developer and marketer of a broad range of branded consumer products used in the home. The Company markets its products under well-known kitchenware brands, including Farberware&#174;, KitchenAid&#174;, Sabatier&#174;, Amco Houseworks&#174;, Chef&#8217;n&#174; Chicago&#8482; Metallic, Copco&#174;, Fred&#174; &#38; Friends, Houdini&#8482;, KitchenCraft&#174;, Kamenstein&#174;, La Cafeti&#232;re&#174;, MasterClass&#174;, Misto&#174;, Swing-A-Way&#174;, Taylor&#174; Kitchen, and Rabbit&#174;&#59; respected tableware and giftware brands, including Mikasa&#174;, Pfaltzgraff&#174;, Fitz and Floyd&#174;, Empire Silver&#8482;, Gorham&#174;, International&#174; Silver, Towle&#174; Silversmiths, Wallace&#174;, Wilton Armetale&#174;, V&#38;A&#174;, Royal Botanic Gardens Kew&#174; and Year &#38; Day&#174;&#59; and valued home solutions brands, including BUILT NY&#174;, S&#8217;well&#174;, Taylor&#174; Bath, Taylor&#174; Kitchen, Taylor&#174; Weather and Planet Box&#174;. The Company also provides exclusive private label products to leading retailers worldwide.</font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The Company&#8217;s corporate website is&#160;www.lifetimebrands.com.</font></div><div style="margin-top:12pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Contacts&#58;</font></div><div style="margin-top:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Lifetime Brands, Inc.</font></div><div style="margin-top:3pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Laurence Winoker, Chief Financial Officer</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">516-203-3590</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">investor.relations&#64;lifetimebrands.com</font></div><div style="margin-top:3pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">or</font></div><div style="margin-top:3pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Joele Frank, Wilkinson Brimmer Katcher</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Ed Trissel &#47; T.J. O'Sullivan &#47; Carly King</font></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">2</font></div></div></div><hr style="page-break-after:always"><div style="min-height:42.75pt;width:100%"><div><font><br></font></div></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">212-355-4449</font></div><div style="height:42.75pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">3</font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>3
<FILENAME>lcut-20231025.xsd
<DESCRIPTION>XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2023 Workiva-->
<!--r:3190fde8-38ac-4132-8dca-cbad35867add,g:bf73f31b-2a08-410f-9d9d-da0ff969722a-->
<xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:lcut="http://www.lifetimebrands.com/20231025" attributeFormDefault="unqualified" elementFormDefault="qualified" targetNamespace="http://www.lifetimebrands.com/20231025">
  <xs:import namespace="http://www.w3.org/1999/xlink" schemaLocation="http://www.xbrl.org/2003/xlink-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/dei/2023" schemaLocation="https://xbrl.sec.gov/dei/2023/dei-2023.xsd"/>
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="lcut-20231025_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:type="simple"/>
      <link:linkbaseRef xmlns:xlink="http://www.w3.org/1999/xlink" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="lcut-20231025_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:type="simple"/>
      <link:roleType id="Cover" roleURI="http://www.lifetimebrands.com/role/Cover">
        <link:definition>0000001 - Document - Cover</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>4
<FILENAME>lcut-20231025_lab.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2023 Workiva-->
<!--r:3190fde8-38ac-4132-8dca-cbad35867add,g:bf73f31b-2a08-410f-9d9d-da0ff969722a-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/netLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel"/>
  <link:roleRef roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel"/>
  <link:labelLink xlink:role="http://www.xbrl.org/2003/role/link" xlink:type="extended">
    <link:label id="lab_dei_SecurityExchangeName_635b2447-16a5-40ac-80fa-d46af5b2c8f6_terseLabel_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Security Exchange Name</link:label>
    <link:label id="lab_dei_SecurityExchangeName_label_en-US" xlink:label="lab_dei_SecurityExchangeName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Security Exchange Name</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SecurityExchangeName" xlink:to="lab_dei_SecurityExchangeName" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_Security12bTitle_2ae7277d-9dc7-40d2-92f8-9ed1955c8be6_terseLabel_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of 12(b) Security</link:label>
    <link:label id="lab_dei_Security12bTitle_label_en-US" xlink:label="lab_dei_Security12bTitle" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Title of 12(b) Security</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_Security12bTitle" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_Security12bTitle" xlink:to="lab_dei_Security12bTitle" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_WrittenCommunications_a5015ac7-f3c6-4957-af4a-03676e3783cf_terseLabel_en-US" xlink:label="lab_dei_WrittenCommunications" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Written Communications</link:label>
    <link:label id="lab_dei_WrittenCommunications_label_en-US" xlink:label="lab_dei_WrittenCommunications" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Written Communications</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_WrittenCommunications" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_WrittenCommunications" xlink:to="lab_dei_WrittenCommunications" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_LocalPhoneNumber_59f6db3a-b219-41fe-9552-3ea07ba07077_terseLabel_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Local Phone Number</link:label>
    <link:label id="lab_dei_LocalPhoneNumber_label_en-US" xlink:label="lab_dei_LocalPhoneNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Local Phone Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_LocalPhoneNumber" xlink:to="lab_dei_LocalPhoneNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_TradingSymbol_d9ae3ffc-f301-4b1c-ad61-50ad24627756_terseLabel_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trading Symbol</link:label>
    <link:label id="lab_dei_TradingSymbol_label_en-US" xlink:label="lab_dei_TradingSymbol" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Trading Symbol</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_TradingSymbol" xlink:to="lab_dei_TradingSymbol" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityIncorporationStateCountryCode_deba4507-ecd0-4db5-8f9b-40d7563dbb97_terseLabel_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
    <link:label id="lab_dei_EntityIncorporationStateCountryCode_label_en-US" xlink:label="lab_dei_EntityIncorporationStateCountryCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityIncorporationStateCountryCode" xlink:to="lab_dei_EntityIncorporationStateCountryCode" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressStateOrProvince_e67b7d2a-9407-4ae7-8520-51463bff15bf_terseLabel_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, State or Province</link:label>
    <link:label id="lab_dei_EntityAddressStateOrProvince_label_en-US" xlink:label="lab_dei_EntityAddressStateOrProvince" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, State or Province</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressStateOrProvince" xlink:to="lab_dei_EntityAddressStateOrProvince" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_PreCommencementIssuerTenderOffer_195fa6a7-a7a2-436b-a106-967602690618_terseLabel_en-US" xlink:label="lab_dei_PreCommencementIssuerTenderOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
    <link:label id="lab_dei_PreCommencementIssuerTenderOffer_label_en-US" xlink:label="lab_dei_PreCommencementIssuerTenderOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementIssuerTenderOffer" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_PreCommencementIssuerTenderOffer" xlink:to="lab_dei_PreCommencementIssuerTenderOffer" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentPeriodEndDate_324ff059-8551-4c0a-89b8-27a7cc6b8bc8_terseLabel_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Period End Date</link:label>
    <link:label id="lab_dei_DocumentPeriodEndDate_label_en-US" xlink:label="lab_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Period End Date</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentPeriodEndDate" xlink:to="lab_dei_DocumentPeriodEndDate" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CoverAbstract_label_en-US" xlink:label="lab_dei_CoverAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Cover [Abstract]</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CoverAbstract" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CoverAbstract" xlink:to="lab_dei_CoverAbstract" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityEmergingGrowthCompany_d93ad413-b2dd-4a84-bc00-51e2aa93a7ac_terseLabel_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Emerging Growth Company</link:label>
    <link:label id="lab_dei_EntityEmergingGrowthCompany_label_en-US" xlink:label="lab_dei_EntityEmergingGrowthCompany" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Emerging Growth Company</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityEmergingGrowthCompany" xlink:to="lab_dei_EntityEmergingGrowthCompany" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_PreCommencementTenderOffer_32752fbc-45cf-4279-a410-62d69fbf256d_terseLabel_en-US" xlink:label="lab_dei_PreCommencementTenderOffer" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
    <link:label id="lab_dei_PreCommencementTenderOffer_label_en-US" xlink:label="lab_dei_PreCommencementTenderOffer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementTenderOffer" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_PreCommencementTenderOffer" xlink:to="lab_dei_PreCommencementTenderOffer" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_SolicitingMaterial_907771f4-7496-491d-8662-8919ec156882_terseLabel_en-US" xlink:label="lab_dei_SolicitingMaterial" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Soliciting Material</link:label>
    <link:label id="lab_dei_SolicitingMaterial_label_en-US" xlink:label="lab_dei_SolicitingMaterial" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Soliciting Material</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SolicitingMaterial" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_SolicitingMaterial" xlink:to="lab_dei_SolicitingMaterial" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_CityAreaCode_813d668a-55ef-4af0-9042-07c82b8b0ae0_terseLabel_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">City Area Code</link:label>
    <link:label id="lab_dei_CityAreaCode_label_en-US" xlink:label="lab_dei_CityAreaCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">City Area Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_CityAreaCode" xlink:to="lab_dei_CityAreaCode" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressPostalZipCode_f9f0de10-2101-4041-b656-d011100693bb_terseLabel_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
    <link:label id="lab_dei_EntityAddressPostalZipCode_label_en-US" xlink:label="lab_dei_EntityAddressPostalZipCode" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressPostalZipCode" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressPostalZipCode" xlink:to="lab_dei_EntityAddressPostalZipCode" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_DocumentType_b207ccf8-1752-4543-8eaa-9a19df5493b9_terseLabel_en-US" xlink:label="lab_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Type</link:label>
    <link:label id="lab_dei_DocumentType_label_en-US" xlink:label="lab_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Document Type</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_DocumentType" xlink:to="lab_dei_DocumentType" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_AmendmentFlag_daee842f-d8c7-4e05-be9e-4996ef6debc2_terseLabel_en-US" xlink:label="lab_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amendment Flag</link:label>
    <link:label id="lab_dei_AmendmentFlag_label_en-US" xlink:label="lab_dei_AmendmentFlag" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Amendment Flag</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_AmendmentFlag" xlink:to="lab_dei_AmendmentFlag" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityCentralIndexKey_5cfbb56b-13e1-4bbb-88ee-224eedc82912_terseLabel_en-US" xlink:label="lab_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Central Index Key</link:label>
    <link:label id="lab_dei_EntityCentralIndexKey_label_en-US" xlink:label="lab_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Central Index Key</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityCentralIndexKey" xlink:to="lab_dei_EntityCentralIndexKey" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityFileNumber_3a367712-82ec-4c2b-ad56-0fdcbb720645_terseLabel_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity File Number</link:label>
    <link:label id="lab_dei_EntityFileNumber_label_en-US" xlink:label="lab_dei_EntityFileNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity File Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityFileNumber" xlink:to="lab_dei_EntityFileNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressCityOrTown_f8af4344-e8fc-4c39-8f38-004ec66df262_terseLabel_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, City or Town</link:label>
    <link:label id="lab_dei_EntityAddressCityOrTown_label_en-US" xlink:label="lab_dei_EntityAddressCityOrTown" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, City or Town</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressCityOrTown" xlink:to="lab_dei_EntityAddressCityOrTown" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityTaxIdentificationNumber_5905ce5f-1c36-4e72-b2c3-02f62afafcbd_terseLabel_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Tax Identification Number</link:label>
    <link:label id="lab_dei_EntityTaxIdentificationNumber_label_en-US" xlink:label="lab_dei_EntityTaxIdentificationNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Tax Identification Number</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityTaxIdentificationNumber" xlink:to="lab_dei_EntityTaxIdentificationNumber" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityAddressAddressLine1_7bdd7b8b-2ddb-450f-80cd-dcf77d9a2536_terseLabel_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Address Line One</link:label>
    <link:label id="lab_dei_EntityAddressAddressLine1_label_en-US" xlink:label="lab_dei_EntityAddressAddressLine1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Address, Address Line One</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityAddressAddressLine1" xlink:to="lab_dei_EntityAddressAddressLine1" xlink:type="arc" order="1"/>
    <link:label id="lab_dei_EntityRegistrantName_646cf559-6977-48e1-a6e1-a537c988c3ed_terseLabel_en-US" xlink:label="lab_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Registrant Name</link:label>
    <link:label id="lab_dei_EntityRegistrantName_label_en-US" xlink:label="lab_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xmlns:xml="http://www.w3.org/XML/1998/namespace" xml:lang="en-US">Entity Registrant Name</link:label>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/>
    <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityRegistrantName" xlink:to="lab_dei_EntityRegistrantName" xlink:type="arc" order="1"/>
  </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>5
<FILENAME>lcut-20231025_pre.xml
<DESCRIPTION>XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT
<TEXT>
<XBRL>
<?xml version="1.0" encoding="UTF-8"?>

<!--XBRL Document Created with the Workiva Platform-->
<!--Copyright 2023 Workiva-->
<!--r:3190fde8-38ac-4132-8dca-cbad35867add,g:bf73f31b-2a08-410f-9d9d-da0ff969722a-->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://www.lifetimebrands.com/role/Cover" xlink:type="simple" xlink:href="lcut-20231025.xsd#Cover"/>
  <link:presentationLink xlink:role="http://www.lifetimebrands.com/role/Cover" xlink:type="extended">
    <link:loc xlink:type="locator" xlink:label="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentType_9b33cc0b-9ed7-4762-bb4b-726995812b42" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType"/>
    <link:presentationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_DocumentType_9b33cc0b-9ed7-4762-bb4b-726995812b42" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_DocumentPeriodEndDate_3d9c9151-476a-47f9-b05b-721ff0bee507" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate"/>
    <link:presentationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_DocumentPeriodEndDate_3d9c9151-476a-47f9-b05b-721ff0bee507" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityRegistrantName_47ec9705-e649-4b02-beba-ccd2fb69410b" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName"/>
    <link:presentationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityRegistrantName_47ec9705-e649-4b02-beba-ccd2fb69410b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityIncorporationStateCountryCode_9275b9f7-2b08-4082-92fc-db7d48c76756" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode"/>
    <link:presentationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityIncorporationStateCountryCode_9275b9f7-2b08-4082-92fc-db7d48c76756" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityFileNumber_00a7f71e-d0c5-43bc-9fa6-69959bd70a7f" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber"/>
    <link:presentationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityFileNumber_00a7f71e-d0c5-43bc-9fa6-69959bd70a7f" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityTaxIdentificationNumber_706658e1-2a42-4322-8a57-e3f2bbdad1c2" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber"/>
    <link:presentationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityTaxIdentificationNumber_706658e1-2a42-4322-8a57-e3f2bbdad1c2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressAddressLine1_afcb376d-f9e0-4b2a-99b9-0539c7882a2b" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1"/>
    <link:presentationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityAddressAddressLine1_afcb376d-f9e0-4b2a-99b9-0539c7882a2b" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressCityOrTown_c57b794d-a59e-40c7-acbc-f3a75f4d14fe" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown"/>
    <link:presentationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityAddressCityOrTown_c57b794d-a59e-40c7-acbc-f3a75f4d14fe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressStateOrProvince_89446664-b732-459c-8a5a-6fb7175f7227" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince"/>
    <link:presentationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityAddressStateOrProvince_89446664-b732-459c-8a5a-6fb7175f7227" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityAddressPostalZipCode_e604355a-ebc3-484a-bf7b-4101dea1986e" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode"/>
    <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityAddressPostalZipCode_e604355a-ebc3-484a-bf7b-4101dea1986e" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_CityAreaCode_2a496ed7-d5e5-409f-afb9-4e7658cd18cb" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode"/>
    <link:presentationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_CityAreaCode_2a496ed7-d5e5-409f-afb9-4e7658cd18cb" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_LocalPhoneNumber_12fc5e09-9425-43a6-8cd1-b90e56cd154d" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber"/>
    <link:presentationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_LocalPhoneNumber_12fc5e09-9425-43a6-8cd1-b90e56cd154d" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_WrittenCommunications_58a6a2f2-59f1-4fdf-84b2-cdd8dd614397" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_WrittenCommunications"/>
    <link:presentationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_WrittenCommunications_58a6a2f2-59f1-4fdf-84b2-cdd8dd614397" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SolicitingMaterial_0bc50e62-22f0-4cdb-acde-f515a3768bcf" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SolicitingMaterial"/>
    <link:presentationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_SolicitingMaterial_0bc50e62-22f0-4cdb-acde-f515a3768bcf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementTenderOffer_00fff879-c305-4c64-a581-d77ed13c9ec8" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementTenderOffer"/>
    <link:presentationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_PreCommencementTenderOffer_00fff879-c305-4c64-a581-d77ed13c9ec8" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_PreCommencementIssuerTenderOffer_a9972ad6-5ee8-424c-b47a-1dcb5d030103" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_PreCommencementIssuerTenderOffer"/>
    <link:presentationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_PreCommencementIssuerTenderOffer_a9972ad6-5ee8-424c-b47a-1dcb5d030103" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_Security12bTitle_77b8e8e3-5c93-4661-b108-f34e259daeca" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle"/>
    <link:presentationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_Security12bTitle_77b8e8e3-5c93-4661-b108-f34e259daeca" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_TradingSymbol_b8baa31d-c617-4765-b513-b3fefd5a94cf" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_TradingSymbol"/>
    <link:presentationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_TradingSymbol_b8baa31d-c617-4765-b513-b3fefd5a94cf" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_SecurityExchangeName_84f22f1a-c7de-40f0-8d90-47ab65977286" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName"/>
    <link:presentationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_SecurityExchangeName_84f22f1a-c7de-40f0-8d90-47ab65977286" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityEmergingGrowthCompany_889ea71b-8c49-4839-9671-b5a47fb16860" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany"/>
    <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityEmergingGrowthCompany_889ea71b-8c49-4839-9671-b5a47fb16860" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_EntityCentralIndexKey_92eeba45-a063-4564-833e-a28147f91be7" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey"/>
    <link:presentationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_EntityCentralIndexKey_92eeba45-a063-4564-833e-a28147f91be7" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <link:loc xlink:type="locator" xlink:label="loc_dei_AmendmentFlag_6c65df6a-8ae1-48e9-b015-077f6fdcf1fe" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag"/>
    <link:presentationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_dei_CoverAbstract_fe3a01c7-6be0-411d-84e3-c77ded753836" xlink:to="loc_dei_AmendmentFlag_6c65df6a-8ae1-48e9-b015-077f6fdcf1fe" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>g789074g0807061801219a01.jpg
<TEXT>
begin 644 g789074g0807061801219a01.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  K .8# 2(  A$! Q$!_\0
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M/'.]K$TL0PCE>5^E6Z* *]W86E^BI=V\<RH=RAQG!J.[TFPO[/[)=VD4UO\
M\\W7(JY10!E6WAG1+.U:UM],MHX7.60)P:6]\.:-J,"07>FV\T:<*K)TK4HH
8 H:=HNF:1&8]/LH;=6ZA%QFBK]% '__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>7
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.3</span><table class="report" border="0" cellspacing="2" id="idm139693801499280">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>Oct. 25, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Oct. 25,  2023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">Lifetime Brands, Inc.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">0-19254<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">11-2682486<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">1000 Stewart Avenue<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Garden City<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">11530<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">516<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">683-6000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common Stock, $0.01 par value<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">LCUT<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000874396<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>lcut-20231025_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xml:lang="en-US"
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2023"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="lcut-20231025.xsd" xlink:type="simple"/>
    <context id="c-1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000874396</identifier>
        </entity>
        <period>
            <startDate>2023-10-25</startDate>
            <endDate>2023-10-25</endDate>
        </period>
    </context>
    <dei:EntityCentralIndexKey contextRef="c-1" id="f-21">0000874396</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="c-1" id="f-22">false</dei:AmendmentFlag>
    <dei:DocumentType contextRef="c-1" id="f-1">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="c-1" id="f-2">2023-10-25</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="c-1" id="f-3">Lifetime Brands, Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="c-1" id="f-4">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="c-1" id="f-5">0-19254</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="c-1" id="f-6">11-2682486</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="c-1" id="f-7">1000 Stewart Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressCityOrTown contextRef="c-1" id="f-8">Garden City</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="c-1" id="f-9">NY</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="c-1" id="f-10">11530</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="c-1" id="f-11">516</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="c-1" id="f-12">683-6000</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="c-1" id="f-13">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="c-1" id="f-14">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="c-1" id="f-15">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="c-1" id="f-16">false</dei:PreCommencementIssuerTenderOffer>
    <dei:Security12bTitle contextRef="c-1" id="f-17">Common Stock, $0.01 par value</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="c-1" id="f-18">LCUT</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="c-1" id="f-19">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityEmergingGrowthCompany contextRef="c-1" id="f-20">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>9
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M='@//GL?)=-[*CG_5U/\!%!+ P04    " #<0%E7EXJ[',     3 @  "P
M %]R96QS+RYR96QSG9*Y;L,P#$!_Q=">, ?0(8@S9?$6!/D!5J(/V!(%BD6=
MOZ_:I7&0"QEY/3P2W!YI0.TXI+:+J1C]$%)I6M6X 4BV)8]ISI%"KM0L'C6'
MTD!$VV-#L%HL/D N&6:WO606IW.D5XA<UYVE/=LO3T%O@*\Z3'%":4A+,P[P
MS=)_,O?S##5%Y4HCE5L:>-/E_G;@2=&A(E@6FD7)TZ(=I7\=Q_:0T^FO8R*T
M>EOH^7%H5 J.W&,EC'%BM/XU@LD/['X 4$L#!!0    ( -Q 65>JQ"(6,P$
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M'EKG5LJ]AU>RY1AQ_)[E#U!+ P04    " #<0%E7)!Z;HJT   #X 0  &@
M 'AL+U]R96QS+W=O<FMB;V]K+GAM;"YR96QSM9$]#H,P#(6O$N4 -5"I0P5,
M75@K+A %\R,2$L6N"K<OA0&0.G1ALIXM?^_)3I]H%'=NH+;S)$9K!LIDR^SO
M *1;M(HNSN,P3VH7K.)9A@:\TKUJ$)(HND'8,V2>[IFBG#S^0W1UW6E\./VR
M./ /,+Q=Z*E%9"E*%1KD3,)HMC;!4N++3):BJ#(9BBJ6<%H@XLD@;6E6?;!/
M3K3G>1<W]T6NS>,)KM\,<'AT_@%02P,$%     @ W$!95V60>9(9 0  SP,
M !,   !;0V]N=&5N=%]4>7!E<UTN>&ULK9--3L,P$(6O$F5;)2XL6*"F&V +
M77 !8T\:J_Z39UK2VS-.VDJ@$A6%3:QXWKS/GI>LWH\1L.B=]=B4'5%\% )5
M!TYB'2)XKK0A.4G\FK8B2K636Q#WR^6#4,$3>*HH>Y3KU3.T<F^I>.EY&TWP
M39G 8ED\C<+,:DH9HS5*$M?%P>L?E.I$J+EST&!G(BY84(JKA%SY'7#J>SM
M2D9#L9&)7J5CE>BM0#I:P'K:XLH90]L:!3JHO>.6&F,"J;$#(&?KT70Q32:>
M,(S/N]G\P68*R,I-"A$YL01_QYTCR=U59"-(9*:O>"&R]>S[04Y;@[Z1S>/]
M#&DWY(%B6.;/^'O&%_\;SO$1PNZ_/[&\UDX:?^:+X3]>?P%02P$"% ,4
M" #<0%E7!T%-8H$   "Q    $               @ $     9&]C4')O<',O
M87!P+GAM;%!+ 0(4 Q0    ( -Q 65<MU8VJ[@   "L"   1
M  "  :\   !D;V-0<F]P<R]C;W)E+GAM;%!+ 0(4 Q0    ( -Q 65>97)PC
M$ 8  )PG   3              "  <P!  !X;"]T:&5M92]T:&5M93$N>&UL
M4$L! A0#%     @ W$!95^Z!N;4\!   <Q   !@              ("!#0@
M 'AL+W=O<FMS:&5E=',O<VAE970Q+GAM;%!+ 0(4 Q0    ( -Q 65>?H!OP
ML0(  .(,   -              "  7\,  !X;"]S='EL97,N>&UL4$L! A0#
M%     @ W$!95Y>*NQS     $P(   L              ( !6P\  %]R96QS
M+RYR96QS4$L! A0#%     @ W$!95ZK$(A8S 0  (@(   \
M ( !1!   'AL+W=O<FMB;V]K+GAM;%!+ 0(4 Q0    ( -Q 65<D'INBK0
M /@!   :              "  :01  !X;"]?<F5L<R]W;W)K8F]O:RYX;6PN
M<F5L<U!+ 0(4 Q0    ( -Q 65=ED'F2&0$  ,\#   3              "
M 8D2  !;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@     )  D /@(  -,3
!  $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.3</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>22</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>0</UnitCount>
  <MyReports>
    <Report instance="lcut-20231025.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>0000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://www.lifetimebrands.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="8-K" isOnlyDei="true" original="lcut-20231025.htm">lcut-20231025.htm</File>
    <File>lcut-20231025.xsd</File>
    <File>lcut-20231025_lab.xml</File>
    <File>lcut-20231025_pre.xml</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="22">http://xbrl.sec.gov/dei/2023</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>14
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "lcut-20231025.htm": {
   "nsprefix": "lcut",
   "nsuri": "http://www.lifetimebrands.com/20231025",
   "dts": {
    "inline": {
     "local": [
      "lcut-20231025.htm"
     ]
    },
    "schema": {
     "local": [
      "lcut-20231025.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.sec.gov/dei/2023/dei-2023.xsd"
     ]
    },
    "labelLink": {
     "local": [
      "lcut-20231025_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "lcut-20231025_pre.xml"
     ]
    }
   },
   "keyStandard": 22,
   "keyCustom": 0,
   "axisStandard": 0,
   "axisCustom": 0,
   "memberStandard": 0,
   "memberCustom": 0,
   "hidden": {
    "total": 2,
    "http://xbrl.sec.gov/dei/2023": 2
   },
   "contextCount": 1,
   "entityCount": 1,
   "segmentCount": 0,
   "elementCount": 23,
   "unitCount": 0,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2023": 22
   },
   "report": {
    "R1": {
     "role": "http://www.lifetimebrands.com/role/Cover",
     "longName": "0000001 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "c-1",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "lcut-20231025.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "c-1",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "div",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "lcut-20231025.htm",
      "first": true,
      "unique": true
     }
    }
   },
   "tag": {
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Incorporation, State or Country Code",
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Central Index Key",
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, City or Town",
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Amendment Flag",
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-commencement Tender Offer",
        "label": "Pre-commencement Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r4"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity File Number",
        "label": "Entity File Number",
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen."
       }
      }
     },
     "auth_ref": []
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Local Phone Number",
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Address Line One",
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Pre-commencement Issuer Tender Offer",
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r3"
     ]
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "CityAreaCode",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "City Area Code",
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, State or Province",
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "Security12bTitle",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Title of 12(b) Security",
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r0"
     ]
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Written Communications",
        "label": "Written Communications",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act."
       }
      }
     },
     "auth_ref": [
      "r6"
     ]
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Emerging Growth Company",
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentType",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Type",
        "label": "Document Type",
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Security Exchange Name",
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r2"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Tax Identification Number",
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Soliciting Material",
        "label": "Soliciting Material",
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r5"
     ]
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "TradingSymbol",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Trading Symbol",
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Registrant Name",
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r1"
     ]
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Entity Address, Postal Zip Code",
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2023",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://www.lifetimebrands.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "terseLabel": "Document Period End Date",
        "label": "Document Period End Date",
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD."
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r2": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r3": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r4": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r5": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Section": "14a",
   "Number": "240",
   "Subsection": "12"
  },
  "r6": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>15
<FILENAME>0001628280-23-035042-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001628280-23-035042-xbrl.zip
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ME-Y<!\\-^=2UBJA_$](*E=/>,*'Z(3F1OVDQ+F="M;50_95"'4A4W*_+[[0
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MY-[WRZ[6YYEV;I@1+=4$+(>^5/!71LOE<I &F/3&&R!=WYXS=N>B)_1EAR=
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M9!\SR2X3'F(R(!ZR@/11>Y(S*A6YTKFUKR$]\ @KO3K<M<W9\A'S;W3=$)V
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M+/S;?-B:\9=1=>>)_3KE*.MI]F=13\OL7M5-HK/VQ2IX'F2>9YS0A>&K4<:
M'3 _>QRBK;TV[ 7@T(T^$#.<>+1S (EY0IA-6RT7GP_6R:^1&NLJV:6\KLGY
M9:$M63QC1N\?0GQM3.\ZM?W@^5T@WX5X6)!+"G%2#ST%8%V\S?^!*DKT"R$'
M)N;)<L8];7R)?O\^R)[/>V8=M'X/=-<^U8[\\VW.^;=R?MK8D_/3+W]U?4ME
M/D" R3A6."S;$:#+3Z6:VI,_4BZR(+I8#J:\J6@E2*,9\6DJ=<*4R_R]3U@&
M\X) 'FC M(O"#-*(1B&&<CB1-G19!PSH4LROZ.EHJD:) .0"^ZU5D]0;]N$K
ME.U[=JOUO/CEP<L #;O5:+YDI+'5QC;>I(W=\JCH>@'X$TJ"_FS4\O(!SLL[
M1KN[FO?SK/T$EW#OT:G("CFCJ<EZ_<;CY(:)YURJ?%EF>VZ!]_[)]WW2HN>Q
M>!GKGQR:,-;2?QFE3*[!Q\&33WS0)-!]NR/.PJ7$M'E+:\,6[??]0GP^N[WY
M</1-.[85\U>.])]&ZOP74$L#!!0    ( -Q 65?DQ4G_;0(  (('   1
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M1S;R->83N&'1GW 7<G?R]A;U-XMGY%W@B9.#QPO=H=L:?W+P/U!+ 0(4 Q0
M   ( -Q 65?Y8BR8>A(  !!&   1              "  0    !E>#DY,3$P
M,C4R,#(S+FAT;5!+ 0(4 Q0    ( -Q 65=A] 29$Q$  !5L   1
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64$L%!@     %  4 0P$  -XW      $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
