v3.26.1
REVENUE RECOGNITION (Tables)
6 Months Ended
Jul. 04, 2026
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
Fiscal quarter ended July 4, 2026
(dollars in thousands)U.S. RetailU.S. WholesaleInternationalTotal
Direct-to-consumer$304,677 $— $63,288 $367,965 
Wholesale channel— 215,552 31,973 247,525 
$304,677 $215,552 $95,261 $615,490 
Royalty income, net$753 $1,793 $816 $3,362 
Two fiscal quarters ended July 4, 2026
(dollars in thousands)U.S. RetailU.S. WholesaleInternationalTotal
Direct-to-consumer$636,925 $— $127,165 $764,090 
Wholesale channel— 466,959 65,554 532,513 
$636,925 $466,959 $192,719 $1,296,603 
Royalty income, net$2,194 $4,682 $1,105 $7,981 
Fiscal quarter ended June 28, 2025
(dollars in thousands)U.S. RetailU.S. WholesaleInternationalTotal
Direct-to-consumer$299,549 $— $60,619 $360,168 
Wholesale channel— 192,998 32,147 225,145 
$299,549 $192,998 $92,766 $585,313 
Royalty income, net$407 $2,119 $723 $3,249 
Two fiscal quarters ended June 28, 2025
(dollars in thousands)U.S. RetailU.S. WholesaleInternationalTotal
Direct-to-consumer$593,980 $— $114,442 $708,422 
Wholesale channel— 443,094 63,623 506,717 
$593,980 $443,094 $178,065 $1,215,139 
Royalty income, net$1,926 $5,441 $1,213 $8,580 
The components of Accounts receivable, net were as follows:
(dollars in thousands)July 4, 2026January 3, 2026June 28, 2025
Trade receivables from wholesale customers, net$167,728 $174,566 $138,164 
Royalties receivable2,918 4,011 3,802 
Other receivables(1)
9,010 11,705 7,479 
Total gross receivables$179,656 $190,282 $149,445 
Less: Wholesale accounts receivable reserves(2)(3)
(11,804)(11,716)(9,093)
Accounts receivable, net$167,852 $178,566 $140,352 
(1)Includes receivables related to shipping volume rebates, healthcare-related rebates, amounts due from third-party gift card program partners, recoveries related to provisional anti-dumping duties in Mexico, and tax recoveries.
(2)Includes allowance for chargebacks of $3.9 million, $4.1 million, and $2.8 million for the periods ended July 4, 2026, January 3, 2026, and June 28, 2025, respectively.
(3)Includes allowance for credit losses of $7.9 million, $7.6 million, and $6.3 million for the periods ended July 4, 2026, January 3, 2026, and June 28, 2025, respectively.
Contract with Customer, Asset and Liability
Total contract liabilities were as follows:    
(dollars in thousands)July 4, 2026January 3, 2026June 28, 2025
Contract liabilities - current:
Unredeemed gift cards$25,795 $25,994 $24,998 
Unredeemed customer loyalty rewards1,851 2,372 1,587 
Carter’s credit card - upfront bonus— — 357 
Total contract liabilities - current$27,646 $28,366 $26,942