Quarterly report [Sections 13 or 15(d)]

INTANGIBLE ASSETS AND GOODWILL (Tables)

v3.26.3
INTANGIBLE ASSETS AND GOODWILL (Tables)
 9 Months Ended
Oct. 03, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Schedule of Indefinite-Lived Intangible Assets
The following tables present components of "intangible assets, net" recorded in the Company's balance sheets:
(In thousands)
Amortization Period
 Amortization Method Cost Accumulated Amortization Net Carrying Amount
September 2026
Finite-lived intangible assets:
Customer relationships 12 years Accelerated $ 37,685  $ 5,163  $ 32,522 
Indefinite-lived intangible assets:
Trademarks and trade names $ 437,444 
Intangible assets, net $ 469,966 
(In thousands)
Amortization Period
 Amortization Method Cost Accumulated Amortization Net Carrying Amount
December 2025
Finite-lived intangible assets:
Trademarks 16 years Straight-line $ 58,132  $ 52,095  $ 6,037 
Customer relationships 12 years Accelerated $ 36,136  $ 2,198  $ 33,939 
Indefinite-lived intangible assets:
Trademarks and trade names 405,608 
Intangible assets, net $ 445,584 
Schedule of Finite-Lived Intangible Assets
The following tables present components of "intangible assets, net" recorded in the Company's balance sheets:
(In thousands)
Amortization Period
 Amortization Method Cost Accumulated Amortization Net Carrying Amount
September 2026
Finite-lived intangible assets:
Customer relationships 12 years Accelerated $ 37,685  $ 5,163  $ 32,522 
Indefinite-lived intangible assets:
Trademarks and trade names $ 437,444 
Intangible assets, net $ 469,966 
(In thousands)
Amortization Period
 Amortization Method Cost Accumulated Amortization Net Carrying Amount
December 2025
Finite-lived intangible assets:
Trademarks 16 years Straight-line $ 58,132  $ 52,095  $ 6,037 
Customer relationships 12 years Accelerated $ 36,136  $ 2,198  $ 33,939 
Indefinite-lived intangible assets:
Trademarks and trade names 405,608 
Intangible assets, net $ 445,584 
Schedule of Changes in Goodwill
The following table presents changes in "goodwill" recorded in the Company's balance sheets, summarized by reportable segment:
(In thousands) Wrangler Helly Hansen Other Total
Balance, December 2025 $ 129,054  $ 316,929  $ 5,023  $ 451,006 
Currency translation (922) 14,155  275  13,508 
Measurement period adjustments —  3,215  —  3,215 
Balance, September 2026 $ 128,132  $ 334,299  $ 5,298  $ 467,729