FINANCIAL STATEMENT POLICIES (Tables)

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Numerators and denominators used in the computations of both basic and diluted EPS

The following table reconciles the numerators and denominators used in the computations of both basic and diluted EPS (in thousands, except per share data):



	For the 13 Weeks Ended June 30, 2018			For the 13 Weeks Ended July 1, 2017			For the 26 Weeks Ended June 30, 2018			For the 26 Weeks Ended July 1, 2017
Numerator:
Net income (loss) attributable to Fossil Group, Inc.	$	(7,800	)	$	(344,712	)	$	(56,073	)	$	(392,898	)
Denominator:
Basic EPS computation:
Basic weighted average common shares outstanding	49,228			48,484			48,970			48,399
Basic EPS	$	(0.16	)	$	(7.11	)	$	(1.15	)	$	(8.12	)
Diluted EPS computation:
Basic weighted average common shares outstanding	49,228			48,484			48,970			48,399
Diluted weighted average common shares outstanding	49,228			48,484			48,970			48,399
Diluted EPS	$	(0.16	)	$	(7.11	)	$	(1.15	)	$	(8.12	)

Schedule of Cash and Cash Equivalents

The Company adopted ASU 2016-18 using a retrospective transition method. The following table provides a reconciliation of the cash, cash equivalents, and restricted cash balances as of June 30, 2018 and July 1, 2017 that are presented in the condensed consolidated statement of cash flows (in thousands):



	June 30, 2018		July 1, 2017
Cash and cash equivalents	$	241,797	$	319,824
Restricted cash included in prepaid expenses and other current assets	32		33
Restricted cash included in intangible and other assets-net	1,787		362
Cash, cash equivalents and restricted cash	$	243,616	$	320,219