v3.26.3
INTANGIBLE ASSETS AND GOODWILL (Tables)
 9 Months Ended
Oct. 03, 2026
Intangible Asset, Goodwill and Other [Abstract]  
Schedule of Indefinite-Lived Intangible Assets
The following tables present components of "intangible assets, net" recorded in the Company's balance sheets:
(In thousands)
Amortization Period
Amortization MethodCostAccumulated AmortizationNet Carrying Amount
September 2026
Finite-lived intangible assets:
Customer relationships12 yearsAccelerated$37,685 $5,163 $32,522 
Indefinite-lived intangible assets:
Trademarks and trade names$437,444 
Intangible assets, net$469,966 
(In thousands)
Amortization Period
Amortization MethodCostAccumulated AmortizationNet Carrying Amount
December 2025
Finite-lived intangible assets:
Trademarks16 yearsStraight-line$58,132 $52,095 $6,037 
Customer relationships12 yearsAccelerated$36,136 $2,198 $33,939 
Indefinite-lived intangible assets:
Trademarks and trade names405,608 
Intangible assets, net$445,584 
Schedule of Finite-Lived Intangible Assets
The following tables present components of "intangible assets, net" recorded in the Company's balance sheets:
(In thousands)
Amortization Period
Amortization MethodCostAccumulated AmortizationNet Carrying Amount
September 2026
Finite-lived intangible assets:
Customer relationships12 yearsAccelerated$37,685 $5,163 $32,522 
Indefinite-lived intangible assets:
Trademarks and trade names$437,444 
Intangible assets, net$469,966 
(In thousands)
Amortization Period
Amortization MethodCostAccumulated AmortizationNet Carrying Amount
December 2025
Finite-lived intangible assets:
Trademarks16 yearsStraight-line$58,132 $52,095 $6,037 
Customer relationships12 yearsAccelerated$36,136 $2,198 $33,939 
Indefinite-lived intangible assets:
Trademarks and trade names405,608 
Intangible assets, net$445,584 
Schedule of Changes in Goodwill
The following table presents changes in "goodwill" recorded in the Company's balance sheets, summarized by reportable segment:
(In thousands)WranglerHelly HansenOtherTotal
Balance, December 2025$129,054 $316,929 $5,023 $451,006 
Currency translation(922)14,155 275 13,508 
Measurement period adjustments— 3,215 — 3,215 
Balance, September 2026$128,132 $334,299 $5,298 $467,729