v3.25.4
ACCRUED AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES
 12 Months Ended
Jan. 03, 2026
Payables and Accruals [Abstract]  
ACCRUED AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES ACCRUED AND OTHER CURRENT LIABILITIES AND OTHER LIABILITIES
The following table presents components of "accrued and other current liabilities" recorded in the Company's balance sheets:
(In thousands)December 2025December 2024
Advertising$11,980 $6,737 
Compensation 92,053 59,234 
Contract liabilities (Note 3)1,947 1,757 
Customer deposits4,916 6,391 
Customer discounts, allowances and incentives72,829 39,510 
Deferred compensation (Note 14)5,576 6,104 
Derivative liabilities (Note 16)8,546 10,659 
Income taxes payable16,791 10,478 
Other taxes33,382 22,350 
Professional services11,943 8,967 
Restructuring (Note 23)8,266 1,830 
Other37,871 19,318 
Accrued and other current liabilities$306,100 $193,335 

(a) "Accrued and other current liabilities" at December 2025 includes $87.2 million related to Helly Hansen.
The following table presents components of "other liabilities" recorded in the Company's balance sheets:
(In thousands)December 2025December 2024
Deferred compensation (Note 14)$49,646 $47,229 
Derivative liabilities (Note 16)1,350 961 
Income taxes payable11,125 15,256 
Pension liabilities (Note 14)3,950 4,007 
Restructuring (Note 23)249 65 
Other13,242 13,069 
Other liabilities$79,562 $80,587 
(a) "Other liabilities" at December 2025 includes $2.8 million related to Helly Hansen.