FINANCIAL STATEMENT POLICIES (Tables)

9 Months Ended

Sep. 29, 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 September 29, 2018		For the 13 Weeks Ended September 30, 2017			For the 39 Weeks Ended September 29, 2018			For the 39 Weeks Ended September 30, 2017
Numerator:
Net income (loss) attributable to Fossil Group, Inc.	$	5,006	$	(5,399	)	$	(51,067	)	$	(398,298	)
Denominator:
Basic EPS computation:
Basic weighted average common shares outstanding	49,381		48,521			49,107			48,439
Basic EPS	$	0.10	$	(0.11	)	$	(1.04	)	$	(8.22	)
Diluted EPS computation:
Basic weighted average common shares outstanding	49,381		48,521			49,107			48,439
Effect of stock options, stock appreciation rights, restricted stock units and performance restricted stock units	1,278		—			—			—
Diluted weighted average common shares outstanding	50,659		48,521			49,107			48,439
Diluted EPS	$	0.10	$	(0.11	)	$	(1.04	)	$	(8.22	)

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 September 29, 2018 and September 30, 2017 that are presented in the condensed consolidated statement of cash flows (in thousands):



	September 29, 2018		September 30, 2017		December 30, 2017
Cash and cash equivalents	$	236,103	$	166,922	$	231,244
Restricted cash included in prepaid expenses and other current assets	31		34		34
Restricted cash included in intangible and other assets-net	1,668		373		377
Cash, cash equivalents and restricted cash	$	237,802	$	167,329	$	231,655