Accrued liabilities consisted of the following: | | | | | | | | | | | | | | | | (in thousands) | | May 2, 2026 | | August 2, 2025 | | Compensation and related benefits | | $ | 18,568 | | | $ | 21,425 | | | Advertising | | 10,658 | | | 10,712 | | | Sales taxes | | 7,174 | | | 5,785 | | | Shipping and freight | | 9,617 | | | 10,546 | | | Accrued accounts payable | | 4,697 | | | 4,189 | | | Inventory purchases | | 10,799 | | | 13,007 | | | Sales refund reserve | | 9,285 | | | 7,419 | | Settlement accrual(1) | | 32,000 | | | — | | | Other | | 2,038 | | | 3,265 | | | Total accrued liabilities | | $ | 104,836 | | | $ | 76,348 | |
(1) The settlement accrual is related to a specific class action lawsuit and is within the limits of the Company’s insurance policies. Refer to Note 6 “Commitments and Contingencies” for more information.
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