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FINANCIAL STATEMENT POLICIES (Tables)

6 Months Ended

Jul. 05, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

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 July 5, 2025						For the 13 Weeks Ended June 29, 2024						For the 27 Weeks Ended July 5, 2025						For the 26 Weeks Ended June 29, 2024
Numerator:
Net income (loss) attributable to Fossil Group, Inc.			$	(2,294)					$	(38,785)					$	(19,870)					$	(63,081)
Denominator:
Basic EPS computation:
Basic weighted average common shares outstanding			53,624						52,927						53,435						52,709
Basic EPS			$	(0.04)					$	(0.73)					$	(0.37)					$	(1.20)
Diluted EPS computation:
Diluted weighted average common shares outstanding			53,624						52,927						53,435						52,709
Diluted EPS			$	(0.04)					$	(0.73)					$	(0.37)					$	(1.20)

Schedule of Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of the cash, cash equivalents, and restricted cash balances as of July 5, 2025 and June 29, 2024 that are presented in the condensed consolidated statement of cash flows (in thousands):

			July 5, 2025						June 29, 2024
Cash and cash equivalents			$	109,862					$	104,906
Restricted cash included in prepaid expenses and other current assets			1,267						625
Restricted cash included in intangible and other assets-net			2,260						3,550
Cash, cash equivalents and restricted cash			$	113,389					$	109,081

Schedule of Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of the cash, cash equivalents, and restricted cash balances as of July 5, 2025 and June 29, 2024 that are presented in the condensed consolidated statement of cash flows (in thousands):

			July 5, 2025						June 29, 2024
Cash and cash equivalents			$	109,862					$	104,906
Restricted cash included in prepaid expenses and other current assets			1,267						625
Restricted cash included in intangible and other assets-net			2,260						3,550
Cash, cash equivalents and restricted cash			$	113,389					$	109,081

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Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(2))
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