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BUSINESS COMBINATION
12 Months Ended
Jan. 31, 2026
BUSINESS COMBINATION  
BUSINESS COMBINATION

NOTE 6—BUSINESS COMBINATION

On July 8, 2025, we acquired a home furnishings business operating under the brand names of Formations and Dennis & Leen for total consideration of $32 million, funded through available cash. The transaction was accounted for as a business combination under ASC 805—Business Combinations. We believe that this addition to the RH platform further positions us as a leader in the luxury design market as we continue to enhance the RH product assortment.

During fiscal 2025, we incurred $2.3 million of acquisition-related costs associated with the transaction. These costs include fees associated with financial, legal and accounting advisors, and are included in selling, general and administrative expenses on the consolidated statements of income.

The following table summarizes the purchase price allocation based on the fair value of the assets acquired and liabilities assumed as of July 8, 2025:

PURCHASE

PRICE

ALLOCATION

(in thousands)

Merchandise inventories

$

5,451

Property and equipment

27,461

Operating lease right-of-use assets

4,443

Goodwill(1)

3,220

Other assets

923

Deferred revenue and customer deposits

(3,471)

Operating lease liabilities

(4,273)

Other liabilities

(1,635)

Total

$

32,119

(1)Goodwill of $3.2 million, included in the RH Segment, represents the expected synergies from integrating the acquired business into our operations and is expected to be deductible for tax purposes.

Results of operations of the acquired company have been included in our consolidated statements of income since July 8, 2025, the acquisition date. Pro forma results of the acquired business have not been presented as the results were not considered material to our consolidated financial statements for all fiscal periods presented and would not have been material had the acquisition occurred at the beginning of fiscal 2023.