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FINANCIAL STATEMENT POLICIES (Tables)

9 Months Ended

Oct. 04, 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 October 4, 2025						For the 13 Weeks Ended September 28, 2024						For the 40 Weeks Ended October 4, 2025						For the 39 Weeks Ended September 28, 2024
Numerator:
Net income (loss) attributable to Fossil Group, Inc.			$	(39,869)					$	(32,031)					$	(59,739)					$	(95,112)
Denominator:
Basic EPS computation:
Basic weighted average common shares outstanding			52,363						53,171						53,089						52,863
Basic EPS			$	(0.76)					$	(0.60)					$	(1.13)					$	(1.80)
Diluted EPS computation:
Diluted weighted average common shares outstanding			52,363						53,171						53,089						52,863
Diluted EPS			$	(0.76)					$	(0.60)					$	(1.13)					$	(1.80)

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 October 4, 2025 and September 28, 2024 that are presented in the condensed consolidated statement of cash flows (in thousands):

			October 4, 2025						September 28, 2024
Cash and cash equivalents			$	79,216					$	106,308
Restricted cash included in prepaid expenses and other current assets			4,330						1,413
Restricted cash included in intangible and other assets-net			2,213						3,016
Cash, cash equivalents and restricted cash			$	85,759					$	110,737

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 October 4, 2025 and September 28, 2024 that are presented in the condensed consolidated statement of cash flows (in thousands):

			October 4, 2025						September 28, 2024
Cash and cash equivalents			$	79,216					$	106,308
Restricted cash included in prepaid expenses and other current assets			4,330						1,413
Restricted cash included in intangible and other assets-net			2,213						3,016
Cash, cash equivalents and restricted cash			$	85,759					$	110,737

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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
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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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