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BUSINESS COMBINATIONS | 6 Months Ended
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Jun. 28, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract] |
BUSINESS COMBINATIONS | BUSINESS COMBINATIONS On December 23, 2024, the Company entered into a merger agreement with Hiya, a leading direct-to-consumer provider of high-quality children's health and wellness products, by which the Company acquired a 78.85% controlling ownership interest (the "Hiya Acquisition"). The total purchase price consideration for Hiya on acquisition date was $206,161 in cash, which was inclusive of a working capital adjustment relative to a targeted working capital amount in the merger agreement. During the quarter ended June 28, 2025, per the merger agreement, we finalized the working capital adjustment, which resulted in a final purchase price consideration of $206,074. The following table summarizes the consideration transferred to acquire the 78.85% controlling ownership interest in Hiya and the estimated fair value of the assets acquired, liabilities assumed, and noncontrolling interest at the acquisition date, including measurement period adjustments for the working capital adjustment finalized during the three months ended June 28, 2025:
| Amounts Recognized as of the Acquisition Date |  | Measurement Period Adjustments |  | Amount Recognized as of Acquisition Date (as Adjusted)
Fair value of consideration transferred |  |  |  |  |
Cash consideration | $ | 206,161 |  |  | $ | (87) |  |  | $ | 206,074 |
Recognized amounts of identifiable assets acquired and liabilities assumed |  |  |  |  |
Cash and cash equivalents | $ | 3,603 |  |  | $ | — |  |  | $ | 3,603 |
Inventories | 11,050 |  |  | — |  |  | 11,050 |
Other current assets | 1,753 |  |  | — |  |  | 1,753 |
Intangibles | 124,200 |  |  | — |  |  | 124,200 |
Operating lease right-of-use assets | 383 |  |  | — |  |  | 383 |
Property and equipment | 247 |  |  | — |  |  | 247 |
Other long-term assets | 31 |  |  |  |  | 31 |
Total assets acquired | $ | 141,267 |  |  | $ | — |  |  | $ | 141,267 |
Accounts payable | (3,313) |  |  | — |  |  | (3,313) |
Other current liabilities | (4,566) |  |  | — |  |  | (4,566) |
Operating lease liabilities | (408) |  |  | — |  |  | (408) |
Total liabilities assumed | (8,287) |  |  | — |  |  | (8,287) |
Total identifiable net assets | $ | 132,980 |  |  | $ | — |  |  | $ | 132,980 |
Redeemable noncontrolling interest | 54,193 |  |  | (23) |  |  | 54,170 |
Goodwill | $ | 127,374 |  |  | $ | (110) |  |  | $ | 127,264 |
The following unaudited supplemental pro forma data presents consolidated information as if the Hiya Acquisition had been completed on December 31, 2023. The unaudited pro forma financial information includes adjustments to give effect to pro forma events that are directly attributable to the acquisition. The pro forma financial information includes adjustments to amortization for intangible assets acquired and acquisition costs. The unaudited pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of the results of operations of future periods. The unaudited pro forma financial information does not give effect to the potential impact of current financial conditions, future revenues, regulatory matters, or any anticipated synergies, operating efficiencies, or cost savings that may be associated with the acquisition. Consequently, actual results will differ from the unaudited pro forma financial information presented below:
|  | Three Months Ended |  | Six Months Ended
(Unaudited) |  | June 29, 2024 |  | June 29, 2024
Pro forma net sales |  | $ | 238,678 |  |  | $ | 491,830 |
Pro forma net earnings attributable to USANA |  | 9,429 |  |  | 23,939 |

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