0001710155-23-000052 | 10-Q | XBRL Viewer | National Vision Holdings INC

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Fair Value Measurement	9 Months Ended
Fair Value Measurement	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement Recurring fair value measurements Interest Rate Derivatives We recognize as assets or liabilities at fair value the estimated amounts we would receive or pay upon a termination of interest rate derivatives prior to their scheduled expiration dates. The fair value is based on information that is model-driven and whose inputs were observable (Level 2 inputs) such as Term SOFR forward rates. See Note 6. “Interest Rate Derivatives” for further details. Non-recurring fair value measurements Long-lived and Right of Use (“ROU”) Store Assets Refer to Note 2. “Termination of Walmart Partnership” for more information on impairment charges related to the termination of the Walmart partnership. This section discusses fair value measurements unrelated to the termination of the Walmart partnership. We recognized impairments of $1.5 million and $2.8 million during the three and nine months ended September 30, 2023, respectively, and $1.3 million, and $5.2 million during the three and nine months ended October 1, 2022, respectively related to store assets. The cash flows used in estimating fair value were discounted using market rates from 10.8% to 11.5%. A decrease in the estimated cash flows would lead to a lower fair value measurement, as would an increase in the discount rate. These non-recurring fair value measurements are classified as Level 3 measurements in the fair value hierarchy. The estimated remaining fair value of the assets impaired during the nine months ended September 30, 2023 and October 1, 2022 was $2.8 million and $5.5 million, respectively; the estimated remaining fair values include amounts estimated at various dates during the related fiscal years. Substantially all of the remaining fair value of the impaired store assets represents the fair value of ROU assets. Additional fair value information Long-term Debt - Term A Loans and Revolving Loans Since the borrowings under the $148.1 million outstanding principal first lien term loan (“Term A Loans”) and revolving credit loans in an aggregate principal amount of $300.0 million (the “Revolving Loans”) utilize variable interest rate setting mechanisms such as Term SOFR, the fair values of these borrowings are deemed to approximate the carrying values. We also considered the effect of our own credit risk on the fair values of our Term A Loans and Revolving Loans. Refer to Note 5. “Long-term Debt” for more information on these borrowings. Long-term Debt - 2025 Notes The Company has $402.5 million in aggregate principal amount of 2.50% convertible senior notes due on May 15, 2025 (the “2025 Notes”) issued and outstanding as of September 30, 2023. Refer to Note 5. “Long-term Debt” for more information on the 2025 Notes. The estimated fair value of the 2025 Notes was approximately $386.1 million and $553.9 million as of September 30, 2023 and December 31, 2022, respectively. The estimated fair value of the 2025 Notes is based on the prices the 2025 Notes have traded in the market, as well as overall market conditions on the date of valuation, stated coupon rates, the number of coupon payments each year and the maturity dates, and represents a Level 2 measurement in the fair value hierarchy. Refer to Note 5. “Long-term Debt” for more information on the 2025 Notes.

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jul. 01, 2023	Apr. 01, 2023	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Sep. 30, 2023	Oct. 01, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income (loss)	$ (73,798)	$ 5,614	$ 18,270	$ 11,502	$ 9,734	$ 30,147	$ (49,914)	$ 51,383
After-tax interest expense for 2025 Notes	0			0			0	7,127
Numerator for diluted EPS	$ (73,798)			$ 11,502			$ (49,914)	$ 58,510
Weighted average shares outstanding for basic EPS (in shares)	78,163			78,910			78,328	80,133
Effect of dilutive securities:
Stock options (in shares)	0			168			0	189
Restricted stock units (in shares)	0			226			0	244
2025 Notes (in shares)	0			0			0	12,911
Weighted average shares outstanding for diluted EPS (in shares)	78,163			79,304			78,328	93,477
Basic EPS (in usd per share)	$ (0.94)			$ 0.15			$ (0.64)	$ 0.64
Diluted EPS (in usd per share)	$ (0.94)			$ 0.15			$ (0.64)	$ 0.63
Stock Options, Restricted Stock Units (RSUs) and Convertible Notes
Effect of dilutive securities:
Anti-dilutive securities excluded from diluted weighted average common shares (in shares)	14,166			13,363			14,046	460

Long-term Debt - Narrative (Details) $ in Millions		9 Months Ended
Long-term Debt - Narrative (Details) $ in Millions	Jun. 13, 2023 USD ($)	Sep. 30, 2023 USD ($)
Credit Agreement \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	0.10%
Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	0.00%
Line of Credit \| Credit Agreement
Debt Instrument [Line Items]
Debt instrument, term	91 days
Redemption value	$ 25.0
Quarterly installments rate (percent)	5.00%
Aggregate principal amount	$ 114.4
Write off of deferred debt issuance costs		$ 0.2
Refinancing fees		0.2
Line of Credit \| Credit Agreement \| Debt Covenant Term One
Debt Instrument [Line Items]
Debt covenant, minimum EBITDA ratio	2.50
Line of Credit \| Credit Agreement \| Debt Covenant Term Two
Debt Instrument [Line Items]
Debt covenant, minimum EBITDA ratio	2.50
Debt covenant, maximum EBITDA ratio	1.75
Line of Credit \| Credit Agreement \| Debt Covenant Term Three
Debt Instrument [Line Items]
Debt covenant, minimum EBITDA ratio	1.75
Debt covenant, maximum EBITDA ratio	0.75
Line of Credit \| Credit Agreement \| Debt Covenant Term Four
Debt Instrument [Line Items]
Debt covenant, maximum EBITDA ratio	0.75
Line of Credit \| Credit Agreement \| Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	1.75%
Line of Credit \| Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Debt Covenant Term One
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	2.25%
Line of Credit \| Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Debt Covenant Term Two
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	2.00%
Line of Credit \| Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Debt Covenant Term Three
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	1.75%
Line of Credit \| Credit Agreement \| Secured Overnight Financing Rate (SOFR) \| Debt Covenant Term Four
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	1.50%
Line of Credit \| Credit Agreement \| ABR
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	0.75%
Line of Credit \| Credit Agreement \| ABR \| Debt Covenant Term One
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	1.25%
Line of Credit \| Credit Agreement \| ABR \| Debt Covenant Term Two
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	1.00%
Line of Credit \| Credit Agreement \| ABR \| Debt Covenant Term Three
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	0.75%
Line of Credit \| Credit Agreement \| ABR \| Debt Covenant Term Four
Debt Instrument [Line Items]
Basis spread on variable rate (percent)	0.50%
Line of Credit \| Credit Agreement \| Revolving Credit Facility \| Other Assets
Debt Instrument [Line Items]
Debt issuance costs		2.0
Line of Credit \| Credit Agreement \| Term Loan \| Other Noncurrent Liabilities
Debt Instrument [Line Items]
Debt issuance costs		$ 0.9
Convertible Senior Notes \| 2025 Notes
Debt Instrument [Line Items]
Remaining period for the unamortized debt issuance costs (in years)		2 years
Principal balance converted		$ 0.0

Termination of Walmart Partnership - Narrative (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Restructuring Cost and Reserve [Line Items]
Finite-lived intangible assets	$ 20,814	$ 20,814	$ 34,669
Termination of Walmart Partnership
Restructuring Cost and Reserve [Line Items]
Impaired assets, remaining fair value	1,500	1,500
Finite-lived intangible assets	$ 200	$ 200
Termination benefits expected to occur, period	12 months
Termination of Walmart Partnership \| Minimum \| Discounted Cash Flow \| Discount Rate
Restructuring Cost and Reserve [Line Items]
Impaired assets, measurement input (as a percent)	0.078	0.078
Termination of Walmart Partnership \| Maximum \| Discounted Cash Flow \| Discount Rate
Restructuring Cost and Reserve [Line Items]
Impaired assets, measurement input (as a percent)	0.100	0.100
Termination of Walmart Partnership \| Goodwill impairment
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 60,100
Termination of Walmart Partnership \| Finite-lived intangible assets, impairment
Restructuring Cost and Reserve [Line Items]
Restructuring charges	9,100
Termination of Walmart Partnership \| Property and equipment impairment
Restructuring Cost and Reserve [Line Items]
Restructuring charges	10,200
Termination of Walmart Partnership \| Employee compensation benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,958	$ 1,958
Termination of Walmart Partnership \| Employee compensation benefits \| Cost of Services and Plans
Restructuring Cost and Reserve [Line Items]
Restructuring charges	300
Termination of Walmart Partnership \| Employee compensation benefits \| Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges		1,700
Termination of Walmart Partnership \| Professional fees
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 178	$ 178

Interest Rate Derivatives	9 Months Ended
Interest Rate Derivatives	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Derivatives	Interest Rate Derivatives We are party to an interest rate collar to offset the variability of cash flows in Term SOFR-indexed debt interest payments. During the second quarter of 2023, we amended the reference rate of the collar from LIBOR to Term SOFR. To manage credit risk associated with our interest rate hedging program, we select as counterparties major financial institutions with investment grade credit ratings. The aggregate notional amount of the interest rate collar, which is not designated as a cash flow hedge, was $325.0 million as of September 30, 2023. The fair value of our interest rate collar instrument was an asset of $8.9 million, which is recorded in Prepaid expenses and other current assets as of September 30, 2023, and an asset of $14.1 million ($10.0 million in Prepaid expenses and other current assets and $4.1 million in Other assets) as of December 31, 2022. See Note 4. “Fair Value Measurement” for further details. We recognized (gains) losses on the change in fair value of the interest rate collar of $(0.4) million and $(2.7) million during the three and nine months ended September 30, 2023 respectively, and $(6.7) million and $(16.5) million during the three and nine months ended October 1, 2022, respectively, in interest expense (income), net. The interest rate collar will mature on July 18, 2024. Cash flows related to derivatives qualifying as hedges are included in the same section of the Condensed Consolidated Statements of Cash Flows as the underlying assets and liabilities being hedged. Cash flows during the nine months ended September 30, 2023 and October 1, 2022 related to derivatives not qualifying as hedges were included in the operating section of the Condensed Consolidated Statements of Cash Flows and were immaterial. Changes in the fair value of the Company’s cash flow hedge derivative instruments from their inception are recorded in Accumulated other comprehensive loss (“AOCL”) if the instruments are deemed to be highly effective as cash flow hedges. As of September 30, 2023, we expect to reclassify approximately $0.6 million of unrealized losses on derivative instruments, net of tax, from AOCL into earnings in the next 12 months as the derivative instruments mature.

Segment Reporting - Narrative (Details)	9 Months Ended
Segment Reporting - Narrative (Details)	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of reportable segments	2

Details of Certain Balance Sheet Accounts

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Details of Certain Balance Sheet Accounts

The following table provides a reconciliation of cash and cash equivalents reported within the Condensed Consolidated Balance sheets to the total of Cash, cash equivalents and restricted cash shown in the Condensed Consolidated Statement of Cash Flows:


	Nine Months Ended
In thousands	September 30, 2023		October 1, 2022
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	265,815	$	256,209
Restricted cash included in other assets	1,337		1,313
	$	267,152	$	257,522

The following tables provide additional details of certain balance sheet accounts as of the dates shown below:


In thousands	As of September 30, 2023		As of December 31, 2022
Accounts receivable, net:
Trade receivables	$	43,359	$	41,622
Credit card receivables	18,556		23,311
Other receivables (1)	15,117		15,478
Allowance for credit losses	(392)		(519)
	$	76,640	$	79,892
(1) Includes Coronavirus Aid, Relief, and Economic Security (“CARES”) Act receivable in the amount of $9.0 million as of September 30, 2023 and December 31, 2022.


In thousands	As of September 30, 2023		As of December 31, 2022
Inventories:
Raw materials and work in process (1)	$	58,353	$	64,786
Finished goods	62,230		58,372
	$	120,583	$	123,158
(1)Due to the immaterial amount of estimated work in process and the short lead times for the conversion of raw materials to finished goods, the Company does not separately present raw materials and work in process.


In thousands	As of September 30, 2023		As of December 31, 2022
Other payables and accrued expenses:
Associate compensation and benefits	$	44,739	$	37,451
Self-insurance liabilities	9,553		8,744
Capital expenditures	8,969		9,594
Advertising	10,510		3,811
Reserves for customer returns and remakes	8,233		7,676
Legacy management & services agreement	4,967		6,488
Income taxes payable (1)	22		103
Supplies and other store support expenses	5,105		4,215


Other	21,280		16,143
	$	113,378	$	94,225

(1) Income tax receivables of $4.3 million and $4.6 million were included in Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022, respectively.


In thousands	As of September 30, 2023		As of December 31, 2022
Other noncurrent liabilities:

Self-insurance liabilities	$	7,154	$	6,292
Other	2,632		2,608
	$	9,786	$	8,900

Details of Certain Balance Sheet Accounts - Schedule of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Oct. 01, 2022	Jan. 01, 2022
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$ 265,815	$ 229,425	$ 256,209
Restricted cash included in other assets	1,337		1,313
Total cash, cash equivalents and restricted cash	$ 267,152	$ 230,624	$ 257,522	$ 306,876

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Cash flows from operating activities:
Net income (loss)	$ (49,914)	$ 51,383
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	74,149	75,248
Amortization of debt discount and deferred financing costs	2,604	2,456
Asset impairment	82,114	5,178
Deferred income tax expense (benefit)	(413)	4,652
Stock-based compensation expense	15,040	10,540
Losses (gains) on change in fair value of derivatives	(1,942)	(16,724)
Inventory adjustments	2,886	2,218
Other	2,283	3,531
Changes in operating assets and liabilities:
Accounts receivable	2,743	(8,896)
Inventories	(311)	(582)
Operating lease right of use assets and lease liabilities	59	262
Other assets	4,797	3,070
Accounts payable	(2,394)	4,648
Deferred and unearned revenue	1,218	752
Other liabilities	20,353	(16,399)
Net cash provided by operating activities	153,272	121,337
Cash flows from investing activities:
Purchase of property and equipment	(81,965)	(86,120)
Other	(614)	53
Net cash used for investing activities	(82,579)	(86,067)
Cash flows from financing activities:
Repayments on long-term debt	(1,875)	(4)
Proceeds from issuance of common stock	1,326	2,515
Purchase of treasury stock	(27,662)	(83,676)
Payments of debt issuance costs	(2,869)	0
Payments on finance lease obligations	(3,085)	(3,459)
Net cash used for financing activities	(34,165)	(84,624)
Net change in cash, cash equivalents and restricted cash	36,528	(49,354)
Cash, cash equivalents and restricted cash, beginning of year	230,624	306,876
Cash, cash equivalents and restricted cash, end of period	267,152	257,522
Supplemental cash flow disclosure information:
Cash paid for interest	6,378	11,000
Cash paid for taxes	6,338	6,617
Capital expenditures accrued at the end of the period	$ 8,969	$ 11,167

Commitments and Contingencies (Details)	Jan. 27, 2023 officer
Northern District of Georgia - Federal Court
Loss Contingencies [Line Items]
Number of company officers filed a complaint	2

Long-term Debt

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Long-term Debt

Long-term debt consists of the following:


In thousands	As of September 30, 2023		As of December 31, 2022
2025 Notes, due May 15, 2025	$	402,497	$	402,497
Term A Loans, due June 13, 2028	148,125		150,000
Revolving Loans, due June 13, 2028	—		—
Long-term debt before unamortized discount and issuance costs	550,622		552,497
Unamortized discount and issuance costs - 2025 Notes	(3,963)		(5,696)
Unamortized discount and issuance costs - Term A Loans	(1,125)		(570)
Long-term debt less debt discount and issuance costs	545,534		546,231
Less current maturities	(7,500)		—
Long-term debt - noncurrent portion	538,034		546,231
Finance lease obligations	17,293		21,294
Less current maturities	(3,136)		(4,137)
Long-term debt and finance lease obligations, less current portion, discount, and issuance costs	$	552,191	$	563,388

Scheduled annual maturities of debt are as follows:


Fiscal Period	In thousands
2023 - remainder of fiscal year	$	1,875
2024	5,625
2025	411,872
2026	7,500
2027	7,500
Thereafter	116,250
	$	550,622

Credit Agreement

Reference is made to (i) that certain Second Joinder and Restatement Agreement, dated as of June 13, 2023 (the “Second Restatement Agreement”), by and among the New Lenders party thereto, the Letter of Credit Issuers party thereto, Nautilus Acquisition Holdings, Inc. (“Holdings”), a Delaware corporation and a wholly-owned subsidiary of the Company, NVI, the subsidiaries of NVI party thereto, as guarantors, Bank of America, N.A. in its capacity as administrative agent and as collateral agent and (ii) the Second Amended and Restated Credit Agreement, dated as of June 13, 2023 (the “Credit Agreement”).

On June 13, 2023 (the “Second Restatement Effective Date”), the Second Restatement Agreement amended and restated the Joinder and Amendment and Restatement Agreement, dated as of July 18, 2019 (as amended, restated, amended and restated, supplemented or otherwise modified prior to the Second Restatement Agreement, the “Original Credit Agreement”) to, among other things, (i) establish new Term A Loans to repay all principal, interest, fees and other amounts outstanding (other than contingent obligations) under the Original Credit Agreement immediately prior to the Second Restatement Effective Date, (ii) establish new Revolving Loans, (iii) provide for a Secured Overnight Financing Rate as administered by the Federal Reserve Bank of New York (or a successor administrator) (“SOFR”)-based rate, with a credit spread adjustment of 10 basis points for all Interest Periods and a SOFR floor of 0.00% per annum, and (iv) as set forth below, modify the Applicable Margins used to calculate the rate of interest payable with respect to the Term A Loans and Revolving Loans (collectively, the “Loans”).

The Credit Agreement, as amended by the Second Restatement Agreement, provides that the Loans mature on the fifth anniversary of the Second Restatement Effective Date, subject to a springing maturity date, which is 91 days before the maturity date of the Company’s 2025 Notes if Minimum Liquidity is less than the sum of the redemption value of such convertible notes on that date plus $25.0 million (the “Maturity Date”). Commencing on the last day of the first full fiscal quarter ended after the Second Restatement Effective Date, the Term A Loans will amortize in equal calendar quarterly installments at a rate of 5.00% per calendar year. The $114.4 million balance (assuming the springing maturity date does not occur) will be payable on the Maturity Date.

The new Applicable Margins are initially (i) 1.75% for the Loans that are Term SOFR Loans and (ii) 0.75% for the Loans that are Alternative Base Rate (“ABR”) Loans. Following the delivery of the financial statements for the period ending on September 30, 2023, the Applicable Margins for the Loans will instead be based on NVI’s total leverage ratio as follows: (a) if NVI’s consolidated total debt to consolidated EBITDA ratio is greater than 2.50 to 1.00, the Applicable Margin will be 2.25% for Term SOFR Loans and 1.25% for ABR Loans, (b) if NVI’s consolidated total debt to consolidated EBITDA ratio is less than or equal to 2.50 to 1.00 but greater than 1.75 to 1.00, the Applicable Margin will be 2.00% for Term SOFR Loans and 1.00% for ABR Loans, (c) if NVI’s consolidated total debt to consolidated EBITDA ratio is less than or equal to 1.75 to 1.00 but greater than 0.75 to 1.00, the Applicable Margin will be 1.75% for Term SOFR Loans and 0.75% for ABR Loans, (d) if NVI’s consolidated total debt to consolidated EBITDA ratio is less than or equal to 0.75 to 1.00, the Applicable Margin will be 1.50% for Term SOFR Loans and 0.50% for ABR Loans.

In connection with the Second Amended and Restated Credit Agreement, we deferred $2.0 million of debt issuance costs related to the Revolving Loans in Other assets and $0.9 million of debt issuance costs related to the Term A Loans in Long-term debt and finance lease obligations, less current portion and debt discount on our Condensed Consolidated Balance Sheets as of July 1, 2023. We will amortize these costs over the term of the amended credit agreement. We wrote off previously unamortized debt issuance costs of $0.2 million in Interest expense (income), net during the nine months ended September 30, 2023 related to lenders who were parties to the Original Credit

Agreement but are not parties to the Second Restatement Agreement. We recognized $0.2 million of other refinancing fees in Interest expense (income), net during the nine months ended September 30, 2023.

The Second Restatement Agreement contains customary affirmative covenants, negative covenants, and events of default substantially comparable to the Original Credit Agreement.

We were in compliance with all covenants related to our long-term debt as of September 30, 2023.

2025 Notes

We recognized the following in Interest expense (income), net related to the 2025 Notes:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Contractual interest expense	$	2,516	$	2,516	$	7,547	$	7,547
Amortization of issuance costs	$	617	$	599	$	1,733	$	1,679

As of September 30, 2023, the remaining period for the unamortized debt issuance costs balance was approximately two years. An immaterial amount of the principal balance of the 2025 Notes was converted during the nine months ended October 1, 2022.

As of September 30, 2023, the stock price conditions under which the 2025 Notes can be converted at the holders’ option were not met.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Stock Incentive Plans	9 Months Ended
Stock Incentive Plans	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock Incentive Plans	Stock Incentive PlansDuring the nine months ended September 30, 2023, the Company granted 451,425 performance-based restricted stock units (“PSUs”) and 712,218 time-based restricted stock units (“RSUs”) to eligible employees and non-employee directors under the National Vision Holdings, Inc. 2017 Omnibus Incentive Plan (the “2017 Omnibus Incentive Plan”). The PSUs granted in fiscal 2023 are settled after the end of the performance period (i.e., cliff vesting), which begins on the first day of our 2023 fiscal year and ends on the last day of our 2025 fiscal year, and are based on the Company’s achievement of certain performance targets. The RSUs granted in fiscal 2023 vest primarily in three equal annual installments.

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	200,000,000	200,000,000
Common stock, issued (in shares)	84,652,000	84,273,000
Common stock, outstanding (in shares)	78,179,000	78,992,000
Treasury stock (in shares)	6,473,000	5,281,000

Description of Business and Basis of Presentation - Basis of Presentation and Principles of Consolidation (Details) $ in Thousands	Sep. 30, 2023 USD ($) corporation	Dec. 31, 2022 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of corporations \| corporation	32
Assets	$ 2,266,434	$ 2,291,246
Variable Interest Entity, Primary Beneficiary
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets	3,700	7,900
Liabilities	$ 5,100	$ 8,300

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+ Details

Description of Business and Basis of Presentation - Share Repurchases (Details) - USD ($) shares in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Accounting Policies [Abstract]
Shares repurchased (in shares)	1.1	2.7
Repurchase of common stock, value	$ 25.0	$ 80.0
Stock repurchase program, remaining authorized repurchase amount	$ 25.0

- Definition

Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References + Details

Description of Business and Basis of Presentation	9 Months Ended
Description of Business and Basis of Presentation	Sep. 30, 2023
Accounting Policies [Abstract]
Description of Business and Basis of Presentation	Description of Business and Basis of Presentation Nature of Operations National Vision Holdings, Inc. (“NVHI,” the “Company,” “we,” “our,” or “us”) is a holding company whose operating subsidiaries include its indirect wholly-owned subsidiary, National Vision, Inc. (“NVI”) and NVI’s wholly-owned subsidiaries. We are a leading value retailer of eyeglasses and contact lenses in the United States. We operated 1,402 and 1,354 retail optical locations in the United States and its territories as of September 30, 2023 and December 31, 2022, respectively, through our five store brands, including America’s Best Contacts and Eyeglasses (“America’s Best”), Eyeglass World, Vista Optical locations on select U.S. Army/Air Force military bases (“Military”) and within select Fred Meyer stores, and our management & services arrangement with Walmart (“Legacy”). Refer to Note 2. “Termination of Walmart Partnership” for developments related to the Walmart exit. Basis of Presentation and Principles of Consolidation We prepare our unaudited interim condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and, therefore, do not include all information and disclosures required by U.S. GAAP for complete consolidated financial statements. The Condensed Consolidated Balance Sheet as of December 31, 2022 has been derived from the audited consolidated balance sheet for the fiscal year then ended. These condensed consolidated financial statements reflect all normal and recurring adjustments which are, in the opinion of management, necessary to present fairly the Company’s consolidated results of the interim period. Certain information and disclosures normally included in our annual consolidated financial statements have been condensed or omitted; however, we believe that the disclosures included herein are sufficient for a fair presentation of the information presented. These condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the fiscal year ended December 31, 2022 included in the 2022 Annual Report on Form 10-K. The Company’s significant accounting policies are set forth in Note 1 within those consolidated financial statements. We use the same accounting policies in preparing interim condensed consolidated financial information and annual consolidated financial statements. There were no changes to our significant accounting policies during the nine months ended September 30, 2023. The condensed consolidated financial statements include our accounts and those of our wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Certain amounts within the footnotes to the financial statements for fiscal year 2022 have been reclassified to conform to the fiscal year 2023 presentation. The Company has consolidated certain entities meeting the definition of a variable interest entity (“VIE”) as the Company concluded that it is the primary beneficiary of the entities under the provisions of Accounting Standards Codification 810, Consolidation. At September 30, 2023, the variable interest entities include 32 professional corporations. The total assets of the consolidated VIEs included in the accompanying Condensed Consolidated Balance Sheets as of September 30, 2023 and December 31, 2022, were $3.7 million and $7.9 million, respectively, and the total liabilities of the consolidated VIEs were $5.1 million and $8.3 million, respectively. Fiscal Year Our fiscal year consists of 52 or 53 weeks ending on the Saturday closest to December 31. Fiscal year 2023 contains 52 weeks and will end on December 30, 2023. All three and nine month periods presented herein contain 13 and 39 weeks, respectively. All references to years and quarters relate to fiscal periods rather than calendar periods. Seasonality The consolidated results of operations for the three and nine months ended September 30, 2023 and October 1, 2022, are not necessarily indicative of the results to be expected for the full fiscal year due to seasonality and uncertainty of general economic conditions that may impact our key markets. Historically, our business has realized a higher portion of net revenue, income from operations, and cash flows from operations in the first half of the year, and a lower portion of net revenue, income from operations, and cash flows from operations in the fourth fiscal quarter. The first half seasonality is attributable primarily to the timing of our customers’ personal income tax refunds and annual health insurance program start/reset periods. Seasonality related to fourth quarter holiday spending by retail customers generally does not impact our business. Our quarterly consolidated results generally may also be affected by the timing of new store openings, store closings, and certain holidays. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Asset Impairment Non-cash impairment charges of $80.8 million and $82.1 million were recorded for the three and nine months ended September 30, 2023, respectively, compared to $1.3 million and $5.2 million for the three and nine months ended October 1, 2022, respectively. The majority of the impairment charges this quarter are associated with our Legacy segment and AC Lens. Refer to Note 2. “Termination of Walmart Partnership” for more detail. In addition to the Walmart and AC Lens related impairment charges, we recorded impairment charges primarily related to tangible long-lived assets and ROU assets associated with our Owned & Host segment which are driven by lower than projected customer sales volume in certain stores, and other entity-specific assumptions. We considered multiple factors including, but not limited to: forecasted scenarios related to store performance and the likelihood that these scenarios would be ultimately realized; and the remaining useful lives of the assets. Asset impairment expenses were recognized in Corporate/Other. Refer to Note 4. “Fair Value Measurements” for additional information on impairment charges unrelated to the termination of the Walmart partnership. Income Taxes Our effective tax rate for the three months ended September 30, 2023 was 5.8%, reflecting our statutory federal and state rate of 25.4%, the disallowance of the Legacy segment goodwill impairment loss for income tax purposes and effects of other permanent items. Our effective tax rate for the three months ended October 1, 2022 was 33.7%, reflecting our statutory federal and state rate of 25.5% and effects of other permanent items. Our effective tax rate for the nine months ended September 30, 2023 was (13.5)%, reflecting our statutory federal and state rate of 25.4%, the disallowance of the Legacy segment goodwill impairment loss for income tax purposes and other permanent items. Our effective tax rate for the nine months ended October 1, 2022 was 29.8%, reflecting our statutory federal and state rate of 25.5% and effects of other permanent items. Share Repurchases During the nine months ended September 30, 2023 and October 1, 2022, the Company repurchased 1.1 million shares of its common stock for $25.0 million, and 2.7 million shares of its common stock for $80.0 million, respectively, under the share repurchase program. As of September 30, 2023, $25.0 million remains available under the share repurchase authorization. In August 2022, the U.S. government enacted the Inflation Reduction Act (“IRA”) which, among other things, provides for a 15% corporate alternative minimum tax based on a prescribed measure of income as well as a 1% excise tax on stock repurchases. Investment In the second quarter of fiscal year 2023, we completed an investment in an entity specializing in applying artificial intelligence-powered screening and diagnostic tools to retinal imaging. The initial investment of $0.9 million was recognized in Other assets in the Condensed Consolidated Balance Sheets as of September 30, 2023 and in Other in the investing section of the Condensed Consolidated Statements of Cash Flows for the nine months ended September 30, 2023. We have agreed to invest up to an additional $2.4 million in the entity upon the completion of certain milestones. Future Adoption of Accounting Pronouncements Reference Rate Reform. The Financial Accounting Standards Board (“FASB”) has issued guidance at various points over the last several years that provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions that may be affected by the cessation of the London Inter-bank Offered Rate (“LIBOR”). We are currently able to apply this new guidance for contract modifications as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020 through December 31, 2024. Refer to Note 5. “Long-term Debt” and Note 6. “Interest Rate Derivatives” for more information on our transition from LIBOR to Term Secured Overnight Financing Rate (“Term SOFR”). The FASB issued other accounting guidance during the period that is not currently applicable or expected to have a material impact on the Company’s financial statements, and therefore, is not described above.

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal Proceedings From time to time, the Company is involved in various legal proceedings incidental to its business. Because of the nature and inherent uncertainties of litigation, we cannot predict with certainty the ultimate resolution of these actions and, should the outcome of these actions be unfavorable, the Company’s business, financial position, results of operations or cash flows could be materially and adversely affected. The Company reviews the status of its legal proceedings and records a provision for a liability when it is considered probable that both a liability has been incurred and the amount of the loss can be reasonably estimated. This review is updated periodically as additional information becomes available. If either or both of the criteria are not met, we reassess whether there is at least a reasonable possibility that a loss, or additional losses, may be incurred. If there is a reasonable possibility that a loss may be incurred, we disclose the estimate of the amount of the loss or range of losses, or that an estimate of loss cannot be made. The Company expenses its legal fees as incurred. We are currently and may in the future become subject to various claims and pending or threatened lawsuits in the ordinary course of our business. On September 23, 2022, we were served with notice of a lawsuit filed by a former employee in California state court alleging, on behalf of a proposed class of employees, several violations of California wage and hour laws. On December 9, 2022, the case was removed to the federal District Court for the Northern District of California. On January 18, 2023, we were served with a related representative action filed in California state court pursuant to California’s Private Attorneys General Act. We filed an answer to this action on February 17, 2023. On September 29, 2023, the state court set the PAGA action for trial on October 7, 2024. We intend to vigorously defend the litigation. On June 6, 2023, the Company was served with notice of a former employee’s intention to file a representative action against the Company pursuant to California’s Private Attorneys General Act based on alleged violations of California’s wage and hour laws. On June 22, 2023, the Company was served with a related lawsuit filed by the former employee in California state court alleging, on behalf of a proposed class of employees, violations of California wage and hour laws. On July 24, 2023, the Company filed its answer and a notice of removal of the case to the federal District Court for the Southern District of California. On July 28, 2023, the Company filed a Notice of Related Cases, seeking for both the case currently pending in the Northern District of California and described in the paragraph above and this case to be assigned to the same Judge/Magistrate Judge in an effort to save judicial effort and avoid duplication of labor. On August 15, 2023, the parties filed a stipulation to stay the case in the Southern District of California pending the resolution of the lawsuit pending in the Northern District of California. On August 21, 2023, the court entered an Order to Show Cause why the action should not be either dismissed or transferred to the federal court for the Northern District of California. Following the parties’ submission of their respective responses, the court dismissed the action without prejudice on September 11, 2023. The plaintiff retains his ability to pursue a PAGA action in state court pursuant to the June 6, 2023 notice. We intend to vigorously defend the litigation. On January 27, 2023, a purported class action complaint was filed in federal court in the Northern District of Georgia against the Company and two of the Company’s officers. The complaint alleges violations of Sections 10(b) and 20(a) of the Exchange Act and Rule 10b-5 for materially false and misleading statements made between May 2021 and May 2022. The complaint seeks unspecified damages as well as equitable relief. On March 28, 2023, the original plaintiff, City of Southfield General Employees Retirement System, and a new plaintiff, International Union of Operating Engineers, Local No. 793, Members Pension Benefit Trust of Ontario, filed a lead plaintiff motion, seeking to be appointed co-lead plaintiffs. On April 3, 2023, the Company along with its named officers filed a motion to dismiss the complaint. On May 19, 2023, the court granted the lead plaintiff motion. On June 30, 2023, the plaintiffs filed an Amended Complaint, which added a claim under Section 20A of the Exchange Act and extended the alleged class period to February 28, 2023. On August 21, 2023, the Company filed a Motion to Dismiss the Amended Complaint. The plaintiffs filed their Response in Opposition to this motion on October 5, 2023. We dispute these allegations and intend to defend the litigation vigorously.

Description of Business and Basis of Presentation - Asset Impairment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Accounting Policies [Abstract]
Asset impairment	$ 80,834	$ 1,263	$ 82,114	$ 5,178

Description of Business and Basis of Presentation - Investment (Details) $ in Millions	9 Months Ended
	Sep. 30, 2023 USD ($)
Accounting Policies [Abstract]
Investments	$ 0.9
Investments, maximum milestone payment amount	$ 2.4

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 30, 2023	Oct. 27, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-38257
Entity Registrant Name	National Vision Holdings, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-4841717
Entity Address, Address Line One	2435 Commerce Ave
Entity Address, Address Line Two	Building 2200
Entity Address, City or Town	Duluth
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30096
City Area Code	770
Local Phone Number	822‑3600
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	EYE
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		78,245,619
Entity Central Index Key	0001710155
Current Fiscal Year End Date	--12-30
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Details of Certain Balance Sheet Accounts (Tables)

9 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cash, Cash Equivalents, and Restricted Cash


	Nine Months Ended
In thousands	September 30, 2023		October 1, 2022
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	265,815	$	256,209
Restricted cash included in other assets	1,337		1,313
	$	267,152	$	257,522

Schedule of Accounts Receivable, Net

The following tables provide additional details of certain balance sheet accounts as of the dates shown below:


In thousands	As of September 30, 2023		As of December 31, 2022
Accounts receivable, net:
Trade receivables	$	43,359	$	41,622
Credit card receivables	18,556		23,311
Other receivables (1)	15,117		15,478
Allowance for credit losses	(392)		(519)
	$	76,640	$	79,892
(1) Includes Coronavirus Aid, Relief, and Economic Security (“CARES”) Act receivable in the amount of $9.0 million as of September 30, 2023 and December 31, 2022.

Schedule of Inventories


In thousands	As of September 30, 2023		As of December 31, 2022
Inventories:
Raw materials and work in process (1)	$	58,353	$	64,786
Finished goods	62,230		58,372
	$	120,583	$	123,158
(1)Due to the immaterial amount of estimated work in process and the short lead times for the conversion of raw materials to finished goods, the Company does not separately present raw materials and work in process.

Schedule of Other Payables and Accrued Expenses


In thousands	As of September 30, 2023		As of December 31, 2022
Other payables and accrued expenses:
Associate compensation and benefits	$	44,739	$	37,451
Self-insurance liabilities	9,553		8,744
Capital expenditures	8,969		9,594
Advertising	10,510		3,811
Reserves for customer returns and remakes	8,233		7,676
Legacy management & services agreement	4,967		6,488
Income taxes payable (1)	22		103
Supplies and other store support expenses	5,105		4,215


Other	21,280		16,143
	$	113,378	$	94,225

(1) Income tax receivables of $4.3 million and $4.6 million were included in Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022, respectively.

Schedule of Other Non-current Liabilities


In thousands	As of September 30, 2023		As of December 31, 2022
Other noncurrent liabilities:

Self-insurance liabilities	$	7,154	$	6,292
Other	2,632		2,608
	$	9,786	$	8,900

Termination of Walmart Partnership - Aggregate Future Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
2023 - remainder of fiscal year	$ 542
2024	1,675
2025	1,563
2026	1,525
2027	1,525
Thereafter	13,984
Finite-lived intangible assets	$ 20,814	$ 34,669

Segment Reporting

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Segment Reporting

The Company provides its principal products and services through two reportable segments: Owned & Host and Legacy. The “Corporate/Other” category includes the results of operations of our other operating segments, AC Lens and FirstSight, as well as corporate overhead support. The “Reconciliations” category represents other adjustments to reportable segment results necessary for the presentation of consolidated financial results in accordance with U.S. GAAP for the two reportable segments. Refer to Note 2. “Termination of Walmart Partnership” for developments related to the Legacy segment, AC Lens and FirstSight.

Our reportable segment profit measure is earnings before interest, tax, depreciation and amortization (“EBITDA”) or net revenue, less costs applicable to revenue, less SG&A expenses. Depreciation and amortization, asset impairment, and other corporate costs that are not allocated to the reportable segments, including interest expense (income), net are excluded from segment EBITDA. There are no revenue transactions between our reportable segments. There are no differences between the measurement of our reportable segments’ assets and consolidated assets. There have been no changes from prior periods in the measurement methods used to determine reportable segment profit or loss, and there have been no asymmetrical allocations to segments.

The following is a summary of certain financial data for each of our segments. Reportable segment information is presented on the same basis as our consolidated financial statements, except for net revenue and associated costs applicable to revenue, which are presented on a cash basis, including point of sales for managed care payors and excluding the effects of unearned and deferred revenue, consistent with what the Chief Operating Decision Maker (“CODM”) regularly reviews.

Asset information is not included in the following summary since the CODM does not regularly review such information for the reportable segments.


	Three Months Ended September 30, 2023
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	346,538	$	24,198	$	64,940	$	(120)	$	435,556
Net sales of services and plans	84,388		12,523		22		(133)		96,800
Total net revenue	430,926		36,721		64,962		(253)		532,356
Costs of products	99,793		11,128		56,410		76		167,407
Costs of services and plans	77,979		6,347		293		—		84,619
Total costs applicable to revenue	177,772		17,475		56,703		76		252,026
SG&A	169,020		14,050		66,635		—		249,705
Asset impairment	—		—		80,834		—		80,834
Other expense (income), net	—		—		(19)		—		(19)
EBITDA	$	84,134	$	5,196	$	(139,191)	$	(329)
Depreciation and amortization									24,407
Interest expense (income), net									3,722
Earnings (loss) before income taxes									$	(78,319)


	Three Months Ended October 1, 2022
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	323,472	$	23,728	$	61,939	$	1,562	$	410,701
Net sales of services and plans	74,710		12,935		—		861		88,506
Total net revenue	398,182		36,663		61,939		2,423		499,207
Costs of products	94,653		11,374		54,129		489		160,645
Costs of services and plans	66,470		5,685		—		—		72,155
Total costs applicable to revenue	161,123		17,059		54,129		489		232,800
SG&A	156,430		14,221		54,377		—		225,028
Asset impairment	—		—		1,263		—		1,263
Other expense (income), net	—		—		(95)		—		(95)
EBITDA	$	80,629	$	5,383	$	(47,735)	$	1,934
Depreciation and amortization									24,852
Interest expense (income), net									(1,977)
Earnings before income taxes									$	17,336


	Nine Months Ended September 30, 2023
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	1,060,684	$	78,229	$	193,070	$	1,259	$	1,333,242
Net sales of services and plans	250,901		38,232		72		(2,382)		286,823
Total net revenue	1,311,585		116,461		193,142		(1,123)		1,620,065
Costs of products	304,671		35,948		167,192		212		508,023
Costs of services and plans	226,990		18,558		346		—		245,894
Total costs applicable to revenue	531,661		54,506		167,538		212		753,917
SG&A	502,638		43,312		197,648		—		743,598
Asset impairment	—		—		82,114		—		82,114
Other expense (income), net	—		—		(153)		—		(153)
EBITDA	$	277,286	$	18,643	$	(254,005)	$	(1,335)
Depreciation and amortization									74,149
Interest expense (income), net									10,425
Earnings (loss) before income taxes									$	(43,985)


	Nine Months Ended October 1, 2022
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	1,007,376	$	75,659	$	185,521	$	(3,002)	$	1,265,554
Net sales of services and plans	227,883		40,999		—		2,037		270,919
Total net revenue	1,235,259		116,658		185,521		(965)		1,536,473
Costs of products	290,957		35,787		162,093		(612)		488,225
Costs of services and plans	197,385		17,794		—		—		215,179
Total costs applicable to revenue	488,342		53,581		162,093		(612)		703,404
SG&A	470,125		44,085		167,201		—		681,411
Asset impairment	—		—		5,178		—		5,178
Other expense (income), net	—		—		170		—		170
EBITDA	$	276,792	$	18,992	$	(149,121)	$	(353)
Depreciation and amortization									75,248
Interest expense (income), net									(2,158)
Earnings before income taxes									$	73,220

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Jul. 01, 2023	Apr. 01, 2023	Oct. 01, 2022	Jul. 02, 2022	Apr. 02, 2022	Sep. 30, 2023	Oct. 01, 2022
Pay vs Performance Disclosure
Net income (loss)	$ (73,798)	$ 5,614	$ 18,270	$ 11,502	$ 9,734	$ 30,147	$ (49,914)	$ 51,383

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Description of Business and Basis of Presentation - Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Accounting Policies [Abstract]
Effective income tax rate (percent)	5.80%	33.70%	13.50%	29.80%
Statutory federal and state rate (percent)	25.40%	25.50%	25.40%	25.50%

Revenue From Contracts With Customers (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenues

The following disaggregation of revenues depicts our revenue based on the timing of revenue recognition:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Revenues recognized at a point in time	$	492,788	$	459,196	$	1,501,469	$	1,412,526
Revenues recognized over time	39,568		40,011		118,596		123,947
Total net revenue	$	532,356	$	499,207	$	1,620,065	$	1,536,473

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Schedule of Lease Cost

Our lease costs for the three and nine months ended September 30, 2023 and October 1, 2022 were as follows:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Operating lease cost
Fixed lease cost (a)	$	25,038	$	22,985	$	73,677	$	67,422
Variable lease cost (b)	9,315		8,215		27,395		24,568
Sublease income (c)	(939)		(930)		(2,801)		(2,750)
Finance lease cost
Amortization of finance lease assets	775		1,025		2,525		3,186
Interest on finance lease liabilities	401		572		1,290		1,830
Net lease cost	$	34,590	$	31,867	$	102,086	$	94,256

(a) Includes short-term leases, which are immaterial.
(b) Includes costs for insurance, real estate taxes and common area maintenance expenses, which are variable as well as lease costs above minimum thresholds for Fred Meyer stores and lease costs for Military stores.
(c) Income from sub-leasing of stores includes rental income from leasing space to independent optometrists.

Schedule of Operating Lease Cash Flows


In thousands	Nine Months Ended
Other Information	September 30, 2023		October 1, 2022

Operating cash outflows - operating leases	$	78,812	$	71,859

Right of use assets acquired under operating leases	$	85,989	$	86,722

Leases

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Leases

Our lease costs for the three and nine months ended September 30, 2023 and October 1, 2022 were as follows:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Operating lease cost
Fixed lease cost (a)	$	25,038	$	22,985	$	73,677	$	67,422
Variable lease cost (b)	9,315		8,215		27,395		24,568
Sublease income (c)	(939)		(930)		(2,801)		(2,750)
Finance lease cost
Amortization of finance lease assets	775		1,025		2,525		3,186
Interest on finance lease liabilities	401		572		1,290		1,830
Net lease cost	$	34,590	$	31,867	$	102,086	$	94,256

(a) Includes short-term leases, which are immaterial.
(b) Includes costs for insurance, real estate taxes and common area maintenance expenses, which are variable as well as lease costs above minimum thresholds for Fred Meyer stores and lease costs for Military stores.
(c) Income from sub-leasing of stores includes rental income from leasing space to independent optometrists.


In thousands	Nine Months Ended
Other Information	September 30, 2023		October 1, 2022

Operating cash outflows - operating leases	$	78,812	$	71,859

Right of use assets acquired under operating leases	$	85,989	$	86,722

Leases

Our lease costs for the three and nine months ended September 30, 2023 and October 1, 2022 were as follows:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Operating lease cost
Fixed lease cost (a)	$	25,038	$	22,985	$	73,677	$	67,422
Variable lease cost (b)	9,315		8,215		27,395		24,568
Sublease income (c)	(939)		(930)		(2,801)		(2,750)
Finance lease cost
Amortization of finance lease assets	775		1,025		2,525		3,186
Interest on finance lease liabilities	401		572		1,290		1,830
Net lease cost	$	34,590	$	31,867	$	102,086	$	94,256

(a) Includes short-term leases, which are immaterial.
(b) Includes costs for insurance, real estate taxes and common area maintenance expenses, which are variable as well as lease costs above minimum thresholds for Fred Meyer stores and lease costs for Military stores.
(c) Income from sub-leasing of stores includes rental income from leasing space to independent optometrists.


In thousands	Nine Months Ended
Other Information	September 30, 2023		October 1, 2022

Operating cash outflows - operating leases	$	78,812	$	71,859

Right of use assets acquired under operating leases	$	85,989	$	86,722

Termination of Walmart Partnership

9 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

Restructuring, Impairment, and Other Activities Disclosure

Termination of Walmart Partnership

On July 20, 2023, the Company received a notice of non-renewal from Walmart Inc. (“Walmart”) of the Management & Services Agreement by and between NVI and Walmart, dated as of May 1, 2012 (as amended, supplemented or otherwise modified from time to time, the “Walmart MSA”). In accordance with the terms of the Walmart MSA and the notice, the agreement will terminate as of February 23, 2024, unless an alternate date is agreed by the parties (the “Termination Date”). In connection with the termination of the Walmart MSA, the Amended and Restated Supplier Agreement between NVI and Walmart, dated as of January 17, 2017 (the “Walmart Supplier Agreement”), and certain other related agreements will also terminate as of the Termination Date. The Walmart MSA includes provisions governing the transition period and post-termination obligations of the parties.

In connection with the termination of the Walmart MSA, the agreement between FirstSight Vision Services, Inc. (“FirstSight”), a wholly-owned subsidiary of the Company, and Walmart, which arranges for the provision by FirstSight of optometric services at optometric offices next to certain Walmart stores throughout California, will also terminate as of the Termination Date. Additionally, another wholly-owned subsidiary of the Company, Arlington Contacts Lens Service, Inc. (“AC Lens”), has delivered notices of non-renewal of the agreements it has with Walmart and its affiliate Sam’s Club regarding wholesale contact lenses distribution and related services, such that these agreements will terminate as of June 30, 2024, unless an earlier date is agreed by the parties. The Company will also wind down its remaining AC Lens operations, including the closure of its Ohio distribution center, which largely supported the wholesale distribution and e-commerce contact lens services that the Company provided to Walmart and Sam’s Club.

The following table details charges recognized in the periods shown. We may incur other exit-related costs, which may be material.


In thousands	Three Months Ended September 30, 2023		Nine Months Ended September 30, 2023
Impairment charges	$	79,360	$	79,360
Employee compensation benefits	$	1,958	$	1,958
Professional fees	$	178	$	178

The table below summarized the Company’s Other payables and accrued expenses balance related to the termination of the Walmart Partnership.


In thousands	Employee Compensation Benefits
Balance at December 31, 2022	$	—
Expenses recognized during the period	1,958
Balance at September 30, 2023	$	1,958

Impairment charges

We determined that the various impending terminations of agreements described above as well as the subsequent decision to consolidate our distribution network and close the distribution center in Ohio constituted triggering events, and accordingly, performed impairment tests during the quarter ended September 30, 2023 on assets related to the Walmart partnership. We used the discounted cash flow method of the income approach in our analyses and considered projected cash flows for the remaining terms of the various agreements and other costs related to ending the Walmart partnership, and used discount rates between 7.8% and 10.0% depending on the asset or asset group being valued. A decrease in the estimated cash flows would lead to a lower fair value measurement, as would an increase in the discount rate. These non-recurring fair value measurements are classified as Level 3 measurements in the fair value hierarchy. The impairment charges recognized during the three and nine months ended September 30, 2023 resulting from the impending Walmart partnership termination include $60.1 million related to goodwill of the Legacy segment, $9.1 million related to the Walmart contracts and relationship intangible asset, and $10.2 million related to property and equipment at Walmart stores and associated with our AC Lens business. These expenses were recognized in Corporate/Other, and the impairment charges are reflected in Asset impairment in the Condensed Consolidated Statements of Operations and Comprehensive Income. The estimated remaining fair value of the assets impaired during the three and nine months ended September 30, 2023 as a result of the termination of the Walmart partnership was $1.5 million. We adjusted the useful lives of the impaired intangible and fixed assets to be aligned

with the respective contract termination dates. The impairment testing date for (i) goodwill related to the Legacy segment, (ii) the Walmart contract and relationships intangible asset and (iii) property and equipment located in Walmart stores was contemporaneous with the date that we received notice of non-renewal from Walmart. We did not impair certain assets that we believe can be sold or used in other stores in our Owned & Host segment after the Termination Date. We determined that all long-lived Walmart and AC Lens assets were held and used as of September 30, 2023 and were not available for immediate sale.

Aggregate intangible asset amortization expense is included in Depreciation and amortization in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Income. Aggregate future estimated intangible asset amortization expense, including remaining carrying value of $0.2 million related to the Walmart contracts and relationship intangible asset as of September 30, 2023, is shown in the following table:


Fiscal Year	In thousands
2023 - remainder of fiscal year	$	542
2024	1,675
2025	1,563
2026	1,525
2027	1,525
Thereafter	13,984
	$	20,814

Refer to the Note 1. “Description of Business and Basis of Presentation” for more details on our impairment testing.

Employee compensation benefits

During the three and nine months ended September 30, 2023, we recognized $0.3 million in Costs of services and plans and $1.7 million in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income, in the Corporate/Other category, related to retention bonus programs implemented for certain associates to ensure continuity of business until the Termination Date, as well as termination benefits for certain associates that are probable to occur within the next 12 months. The liability for employee compensation benefits is recorded in Other payables and accrued expenses in the Condensed Consolidated Balance Sheets.

Professional Fees

During the three and nine months ended September 30, 2023, we recognized $0.2 million in Selling, general, and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income, in the Corporate/Other category, related to professional fees, including advisory fees to assist with the exit.

Revenue From Contracts With Customers - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Time frame for majority of payments on health care plans and programs accounts (in days)			90 days
Reductions in revenue for estimated price concessions granted to managed care providers	$ 4.2	$ 4.3	$ 12.6	$ 10.0
Credit loss expense	0.1	0.2	0.4	0.8
Previously deferred revenue recognized	23.1	$ 23.3	53.7	$ 56.8
Deferred revenue	86.2		86.2		$ 83.8
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-10-03
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 23.3		$ 23.3
Performance obligations expected to be satisfied, expected timing	3 months		3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 46.1		$ 46.1
Performance obligations expected to be satisfied, expected timing	1 year		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-12-31
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 13.6		$ 13.6
Performance obligations expected to be satisfied, expected timing	1 year		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-12-30
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 3.2		$ 3.2
Performance obligations expected to be satisfied, expected timing
Minimum
Disaggregation of Revenue [Line Items]
General payment terms for accounts on health care plans and programs (in days)			14 days
Maximum
Disaggregation of Revenue [Line Items]
General payment terms for accounts on health care plans and programs (in days)			120 days

Details of Certain Balance Sheet Accounts - Schedule of Other Non-Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Other noncurrent liabilities:
Self-insurance liabilities	$ 7,154	$ 6,292
Other	2,632	2,608
Total other non-current liabilities	$ 9,786	$ 8,900

Details of Certain Balance Sheet Accounts - Schedule of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts receivable, net:
Allowance for credit losses	$ (392)	$ (519)
Accounts receivable, net of allowance	76,640	79,892
The CARES Act
Accounts receivable, net:
Government assistance receivable	9,000	9,000
Trade receivables
Accounts receivable, net:
Accounts receivable, gross	43,359	41,622
Credit card receivables
Accounts receivable, net:
Accounts receivable, gross	18,556	23,311
Other receivables
Accounts receivable, net:
Accounts receivable, gross	$ 15,117	$ 15,478

Long-term Debt - Schedule of Interest Expense (Details) - 2025 Notes - Convertible Senior Notes - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Debt Instrument [Line Items]
Contractual interest expense	$ 2,516	$ 2,516	$ 7,547	$ 7,547
Amortization of issuance costs	$ 617	$ 599	$ 1,733	$ 1,679

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482900/835-30-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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-Paragraph 1
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.12-04(a))
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Interest Rate Derivatives (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
Interest Rate Derivatives (Details) - USD ($) $ in Millions	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022	Dec. 31, 2022
Derivative [Line Items]
Estimated reclassification from AOCL to earnings in next 12 months	$ 0.6		$ 0.6
Derivative, Gain, Statement of Income or Comprehensive Income [Extensible Enumeration]	Nonoperating Income (Expense)	Nonoperating Income (Expense)	Nonoperating Income (Expense)	Nonoperating Income (Expense)
Interest rate collar
Derivative [Line Items]
Notional amount	$ 325.0		$ 325.0
(Gains) losses on change in fair value of derivative	(0.4)	$ (6.7)	(2.7)	$ (16.5)
Interest rate collar \| Not designated as hedge
Derivative [Line Items]
Fair value of derivative assets	$ 8.9		$ 8.9		$ 14.1
Interest rate collar \| Not designated as hedge \| Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Fair value of derivative assets					10.0
Interest rate collar \| Not designated as hedge \| Other Assets
Derivative [Line Items]
Fair value of derivative assets					$ 4.1

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 265,815	$ 229,425
Accounts receivable, net	76,640	79,892
Inventories	120,583	123,158
Prepaid expenses and other current assets	37,024	41,361
Total current assets	500,062	473,836
Noncurrent assets:
Property and equipment, net	358,010	359,775
Goodwill	717,544	777,613
Trademarks and trade names	240,547	240,547
Other intangible assets, net	20,814	34,669
Right of use assets	402,788	382,825
Other assets	26,669	21,981
Total noncurrent assets	1,766,372	1,817,410
Total assets	2,266,434	2,291,246
Current liabilities:
Accounts payable	62,882	65,276
Other payables and accrued expenses	113,378	94,225
Unearned revenue	40,082	41,239
Deferred revenue	64,061	62,201
Current maturities of long-term debt and finance lease obligations	10,636	4,137
Current operating lease obligations	82,489	77,186
Total current liabilities	373,528	344,264
Noncurrent liabilities:
Long-term debt and finance lease obligations, less current portion and debt discount	552,191	563,388
Noncurrent operating lease obligations	374,810	358,110
Deferred revenue	22,116	21,601
Other liabilities	9,786	8,900
Deferred income taxes, net	93,651	93,870
Total noncurrent liabilities	1,052,554	1,045,869
Commitments and contingencies (See Note 10)
Stockholders’ equity:
Common stock, $0.01 par value; 200,000 shares authorized; 84,652 and 84,273 shares issued as of September 30, 2023 and December 31, 2022, respectively; 78,179 and 78,992 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	846	842
Additional paid-in capital	783,355	767,112
Accumulated other comprehensive loss	(611)	(1,179)
Retained earnings	270,603	320,517
Treasury stock, at cost; 6,473 and 5,281 shares as of September 30, 2023 and December 31, 2022, respectively	(213,841)	(186,179)
Total stockholders’ equity	840,352	901,113
Total liabilities and stockholders’ equity	$ 2,266,434	$ 2,291,246

Details of Certain Balance Sheet Accounts - Schedule of Other Payables and Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Other payables and accrued expenses:
Associate compensation and benefits	$ 44,739	$ 37,451
Self-insurance liabilities	9,553	8,744
Capital expenditures	8,969	9,594
Advertising	10,510	3,811
Reserves for customer returns and remakes	8,233	7,676
Legacy management & services agreement	4,967	6,488
Income taxes payable	22	103
Supplies and other store support expenses	5,105	4,215
Other	21,280	16,143
Total other payables and accrued expenses	113,378	94,225
Income tax receivables	$ 4,300	$ 4,600

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation We prepare our unaudited interim condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and, therefore, do not include all information and disclosures required by U.S. GAAP for complete consolidated financial statements. The Condensed Consolidated Balance Sheet as of December 31, 2022 has been derived from the audited consolidated balance sheet for the fiscal year then ended. These condensed consolidated financial statements reflect all normal and recurring adjustments which are, in the opinion of management, necessary to present fairly the Company’s consolidated results of the interim period. Certain information and disclosures normally included in our annual consolidated financial statements have been condensed or omitted; however, we believe that the disclosures included herein are sufficient for a fair presentation of the information presented. These condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and the notes thereto for the fiscal year ended December 31, 2022 included in the 2022 Annual Report on Form 10-K. The Company’s significant accounting policies are set forth in Note 1 within those consolidated financial statements. We use the same accounting policies in preparing interim condensed consolidated financial information and annual consolidated financial statements. There were no changes to our significant accounting policies during the nine months ended September 30, 2023. The condensed consolidated financial statements include our accounts and those of our wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Certain amounts within the footnotes to the financial statements for fiscal year 2022 have been reclassified to conform to the fiscal year 2023 presentation. The Company has consolidated certain entities meeting the definition of a variable interest entity (“VIE”) as the Company concluded that it is the primary beneficiary of the entities under the provisions of Accounting Standards Codification 810, Consolidation.
Fiscal Year	Fiscal Year Our fiscal year consists of 52 or 53 weeks ending on the Saturday closest to December 31. Fiscal year 2023 contains 52 weeks and will end on December 30, 2023. All three and nine month periods presented herein contain 13 and 39 weeks, respectively. All references to years and quarters relate to fiscal periods rather than calendar periods.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Asset Impairment	Asset ImpairmentNon-cash impairment charges of $80.8 million and $82.1 million were recorded for the three and nine months ended September 30, 2023, respectively, compared to $1.3 million and $5.2 million for the three and nine months ended October 1, 2022, respectively. The majority of the impairment charges this quarter are associated with our Legacy segment and AC Lens. Refer to Note 2. “Termination of Walmart Partnership” for more detail. In addition to the Walmart and AC Lens related impairment charges, we recorded impairment charges primarily related to tangible long-lived assets and ROU assets associated with our Owned & Host segment which are driven by lower than projected customer sales volume in certain stores, and other entity-specific assumptions. We considered multiple factors including, but not limited to: forecasted scenarios related to store performance and the likelihood that these scenarios would be ultimately realized; and the remaining useful lives of the assets. Asset impairment expenses were recognized in Corporate/Other.
Income Taxes	Income Taxes Our effective tax rate for the three months ended September 30, 2023 was 5.8%, reflecting our statutory federal and state rate of 25.4%, the disallowance of the Legacy segment goodwill impairment loss for income tax purposes and effects of other permanent items. Our effective tax rate for the three months ended October 1, 2022 was 33.7%, reflecting our statutory federal and state rate of 25.5% and effects of other permanent items. Our effective tax rate for the nine months ended September 30, 2023 was (13.5)%, reflecting our statutory federal and state rate of 25.4%, the disallowance of the Legacy segment goodwill impairment loss for income tax purposes and other permanent items. Our effective tax rate for the nine months ended October 1, 2022 was 29.8%, reflecting our statutory federal and state rate of 25.5% and effects of other permanent items.
Future Adoption of Accounting Pronouncements	Future Adoption of Accounting Pronouncements Reference Rate Reform. The Financial Accounting Standards Board (“FASB”) has issued guidance at various points over the last several years that provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships, and other transactions that may be affected by the cessation of the London Inter-bank Offered Rate (“LIBOR”). We are currently able to apply this new guidance for contract modifications as of any date from the beginning of an interim period that includes or is subsequent to March 12, 2020 through December 31, 2024. Refer to Note 5. “Long-term Debt” and Note 6. “Interest Rate Derivatives” for more information on our transition from LIBOR to Term Secured Overnight Financing Rate (“Term SOFR”). The FASB issued other accounting guidance during the period that is not currently applicable or expected to have a material impact on the Company’s financial statements, and therefore, is not described above.

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

Condensed Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Retained Earnings	Treasury Stock
Balance at beginning of period (in shares) at Jan. 01, 2022		81,405
Balance at beginning of period at Jan. 01, 2022	$ 925,980	$ 838	$ 750,478	$ (1,940)	$ 278,395	$ (101,791)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		289
Issuance of common stock	1,369	$ 3	1,366
Stock-based compensation	3,692		3,692
Purchase of treasury stock (in shares)		(272)
Purchase of treasury stock	(10,649)					(10,649)
Settlement of 2025 Notes	(1)		(1)
Unrealized gain on hedge instruments, net of tax	188			188
Net income (loss)	30,147				30,147
Balance at end of period (in shares) at Apr. 02, 2022		81,422
Balance at end of period at Apr. 02, 2022	950,726	$ 841	755,535	(1,752)	308,542	(112,440)
Balance at beginning of period (in shares) at Jan. 01, 2022		81,405
Balance at beginning of period at Jan. 01, 2022	$ 925,980	$ 838	750,478	(1,940)	278,395	(101,791)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Purchase of treasury stock (in shares)	(2,700)
Net income (loss)	$ 51,383
Balance at end of period (in shares) at Oct. 01, 2022		78,910
Balance at end of period at Oct. 01, 2022	906,925	$ 841	763,166	(1,372)	329,778	(185,488)
Balance at beginning of period (in shares) at Apr. 02, 2022		81,422
Balance at beginning of period at Apr. 02, 2022	950,726	$ 841	755,535	(1,752)	308,542	(112,440)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		18
Issuance of common stock	421		421
Stock-based compensation	3,606		3,606
Purchase of treasury stock (in shares)		(2,555)
Purchase of treasury stock	(73,008)					(73,008)
Unrealized gain on hedge instruments, net of tax	190			190
Net income (loss)	9,734				9,734
Balance at end of period (in shares) at Jul. 02, 2022		78,885
Balance at end of period at Jul. 02, 2022	891,669	$ 841	759,562	(1,562)	318,276	(185,448)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		26
Issuance of common stock	483	$ 0	483
Stock-based compensation	3,121		3,121
Purchase of treasury stock (in shares)		(1)
Purchase of treasury stock	(40)					(40)
Unrealized gain on hedge instruments, net of tax	190			190
Net income (loss)	11,502				11,502
Balance at end of period (in shares) at Oct. 01, 2022		78,910
Balance at end of period at Oct. 01, 2022	$ 906,925	$ 841	763,166	(1,372)	329,778	(185,488)
Balance at beginning of period (in shares) at Dec. 31, 2022	78,992	78,992
Balance at beginning of period at Dec. 31, 2022	$ 901,113	$ 842	767,112	(1,179)	320,517	(186,179)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		282
Issuance of common stock	493	$ 3	490
Stock-based compensation	4,271		4,271
Purchase of treasury stock (in shares)		(1,189)
Purchase of treasury stock	(27,609)					(27,609)
Unrealized gain on hedge instruments, net of tax	188			188
Net income (loss)	18,270				18,270
Balance at end of period (in shares) at Apr. 01, 2023		78,085
Balance at end of period at Apr. 01, 2023	$ 896,726	$ 845	771,873	(991)	338,787	(213,788)
Balance at beginning of period (in shares) at Dec. 31, 2022	78,992	78,992
Balance at beginning of period at Dec. 31, 2022	$ 901,113	$ 842	767,112	(1,179)	320,517	(186,179)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Purchase of treasury stock (in shares)	(1,100)
Net income (loss)	$ (49,914)
Balance at end of period (in shares) at Sep. 30, 2023	78,179	78,179
Balance at end of period at Sep. 30, 2023	$ 840,352	$ 846	783,355	(611)	270,603	(213,841)
Balance at beginning of period (in shares) at Apr. 01, 2023		78,085
Balance at beginning of period at Apr. 01, 2023	896,726	$ 845	771,873	(991)	338,787	(213,788)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		70
Issuance of common stock	452	$ 1	451
Stock-based compensation	5,438		5,438
Purchase of treasury stock (in shares)		(1)
Purchase of treasury stock	(8)					(8)
Unrealized gain on hedge instruments, net of tax	190			190
Net income (loss)	5,614				5,614
Balance at end of period (in shares) at Jul. 01, 2023		78,154
Balance at end of period at Jul. 01, 2023	908,412	$ 846	777,762	(801)	344,401	(213,796)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock (in shares)		27
Issuance of common stock	381		381
Stock-based compensation	5,212		5,212
Purchase of treasury stock (in shares)		(2)
Purchase of treasury stock	(45)					(45)
Unrealized gain on hedge instruments, net of tax	190			190
Net income (loss)	$ (73,798)				(73,798)
Balance at end of period (in shares) at Sep. 30, 2023	78,179	78,179
Balance at end of period at Sep. 30, 2023	$ 840,352	$ 846	$ 783,355	$ (611)	$ 270,603	$ (213,841)

Insider Trading Arrangements	3 Months Ended	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2023 shares	Sep. 30, 2023 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Terminated	false
L. Reade Fahs [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On August 30, 2023, L. Reade Fahs, the Company’s Chief Executive Officer, modified a Rule 10b5-1 trading arrangement, originally adopted on June 2, 2023. The modified trading arrangement is intended to satisfy the affirmative defense of Rule 10b5-1(c) and provides for the potential sale of up to an aggregate of 260,000 shares of the Company’s common stock until the earlier of (1) May 31, 2024 and (2) the date on which all such shares have been sold under the plan.
L. Reade Fahs June 2023 Plan [Member] \| L. Reade Fahs [Member]
Trading Arrangements, by Individual
Name	L. Reade Fahs
Title	Chief Executive Officer
Adoption Date	June 2, 2023
Rule 10b5-1 Arrangement Terminated	true
Termination Date	August 30, 2023
L. Reade Fahs August 2023 Plan [Member] \| L. Reade Fahs [Member]
Trading Arrangements, by Individual
Name	L. Reade Fahs
Title	Chief Executive Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	August 30, 2023
Arrangement Duration	275 days
Aggregate Available	260,000	260,000

Stock Incentive Plans (Details)	9 Months Ended
Stock Incentive Plans (Details)	Sep. 30, 2023 installment shares
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	451,425
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted (in shares)	712,218
Number of equal vesting installments \| installment	3

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Termination of Walmart Partnership (Tables)

9 Months Ended

Sep. 30, 2023

Restructuring and Related Activities [Abstract]

Schedule of Exit-Related Costs Recognized

The following table details charges recognized in the periods shown. We may incur other exit-related costs, which may be material.


In thousands	Three Months Ended September 30, 2023		Nine Months Ended September 30, 2023
Impairment charges	$	79,360	$	79,360
Employee compensation benefits	$	1,958	$	1,958
Professional fees	$	178	$	178

Schedule of Other Payables and Accrued Expenses

The table below summarized the Company’s Other payables and accrued expenses balance related to the termination of the Walmart Partnership.


In thousands	Employee Compensation Benefits
Balance at December 31, 2022	$	—
Expenses recognized during the period	1,958
Balance at September 30, 2023	$	1,958

Schedule of Aggregate Future Estimated Amortization Expense

Aggregate future estimated intangible asset amortization expense, including remaining carrying value of $0.2 million related to the Walmart contracts and relationship intangible asset as of September 30, 2023, is shown in the following table:


Fiscal Year	In thousands
2023 - remainder of fiscal year	$	542
2024	1,675
2025	1,563
2026	1,525
2027	1,525
Thereafter	13,984
	$	20,814

Description of Business and Basis of Presentation - Nature of Operations (Details)	Sep. 30, 2023 store storeBrand	Dec. 31, 2022 store
Accounting Policies [Abstract]
Number of retail optical locations \| store	1,402	1,354
Number of store brands \| storeBrand	5

Segment Reporting - Schedule of Financial Data by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Segment Reporting Information [Line Items]
Total net revenue	$ 532,356	$ 499,207	$ 1,620,065	$ 1,536,473
Total costs applicable to revenue	252,026	232,800	753,917	703,404
SG&A	249,705	225,028	743,598	681,411
Asset Impairment Charges	80,834	1,263	82,114	5,178
Other expense (income), net	(19)	(95)	(153)	170
Depreciation and amortization	24,407	24,852	74,149	75,248
Interest expense (income), net	3,722	(1,977)	10,425	(2,158)
Earnings (loss) before income taxes	(78,319)	17,336	(43,985)	73,220
Products
Segment Reporting Information [Line Items]
Total net revenue	435,556	410,701	1,333,242	1,265,554
Total costs applicable to revenue	167,407	160,645	508,023	488,225
Services and plans
Segment Reporting Information [Line Items]
Total net revenue	96,800	88,506	286,823	270,919
Total costs applicable to revenue	84,619	72,155	245,894	215,179
Operating Segments \| Owned & Host
Segment Reporting Information [Line Items]
Total net revenue	430,926	398,182	1,311,585	1,235,259
Total costs applicable to revenue	177,772	161,123	531,661	488,342
SG&A	169,020	156,430	502,638	470,125
Asset Impairment Charges	0	0	0	0
Other expense (income), net	0	0	0	0
EBITDA	84,134	80,629	277,286	276,792
Operating Segments \| Owned & Host \| Products
Segment Reporting Information [Line Items]
Total net revenue	346,538	323,472	1,060,684	1,007,376
Total costs applicable to revenue	99,793	94,653	304,671	290,957
Operating Segments \| Owned & Host \| Services and plans
Segment Reporting Information [Line Items]
Total net revenue	84,388	74,710	250,901	227,883
Total costs applicable to revenue	77,979	66,470	226,990	197,385
Operating Segments \| Legacy
Segment Reporting Information [Line Items]
Total net revenue	36,721	36,663	116,461	116,658
Total costs applicable to revenue	17,475	17,059	54,506	53,581
SG&A	14,050	14,221	43,312	44,085
Asset Impairment Charges	0	0	0	0
Other expense (income), net	0	0	0	0
EBITDA	5,196	5,383	18,643	18,992
Operating Segments \| Legacy \| Products
Segment Reporting Information [Line Items]
Total net revenue	24,198	23,728	78,229	75,659
Total costs applicable to revenue	11,128	11,374	35,948	35,787
Operating Segments \| Legacy \| Services and plans
Segment Reporting Information [Line Items]
Total net revenue	12,523	12,935	38,232	40,999
Total costs applicable to revenue	6,347	5,685	18,558	17,794
Operating Segments \| Corporate/Other
Segment Reporting Information [Line Items]
Total net revenue	64,962	61,939	193,142	185,521
Total costs applicable to revenue	56,703	54,129	167,538	162,093
SG&A	66,635	54,377	197,648	167,201
Asset Impairment Charges	80,834	1,263	82,114	5,178
Other expense (income), net	(19)	(95)	(153)	170
EBITDA	(139,191)	(47,735)	(254,005)	(149,121)
Operating Segments \| Corporate/Other \| Products
Segment Reporting Information [Line Items]
Total net revenue	64,940	61,939	193,070	185,521
Total costs applicable to revenue	56,410	54,129	167,192	162,093
Operating Segments \| Corporate/Other \| Services and plans
Segment Reporting Information [Line Items]
Total net revenue	22	0	72	0
Total costs applicable to revenue	293	0	346	0
Reconciliations
Segment Reporting Information [Line Items]
Total net revenue	(253)	2,423	(1,123)	(965)
Total costs applicable to revenue	76	489	212	(612)
SG&A	0	0	0	0
Asset Impairment Charges	0	0	0	0
Other expense (income), net	0	0	0	0
EBITDA	(329)	1,934	(1,335)	(353)
Reconciliations \| Products
Segment Reporting Information [Line Items]
Total net revenue	(120)	1,562	1,259	(3,002)
Total costs applicable to revenue	76	489	212	(612)
Reconciliations \| Services and plans
Segment Reporting Information [Line Items]
Total net revenue	(133)	861	(2,382)	2,037
Total costs applicable to revenue	$ 0	$ 0	$ 0	$ 0

Earnings Per Share

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Earnings Per Share

Diluted EPS related to the 2025 Notes is calculated using the if-converted method; the number of dilutive shares is based on the initial conversion rate associated with the 2025 Notes. The 2025 Notes were dilutive for the nine months ended October 1, 2022. A reconciliation of the numerators and denominators of the basic and diluted EPS calculations is as follows:


	Three Months Ended				Nine Months Ended
In thousands, except EPS	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Net income (loss)	$	(73,798)	$	11,502	$	(49,914)	$	51,383
After-tax interest expense for 2025 Notes	—		—		—		7,127
Numerator for diluted EPS	$	(73,798)	$	11,502	$	(49,914)	$	58,510
Weighted average shares outstanding for basic EPS	78,163		78,910		78,328		80,133
Effect of dilutive securities:
Stock options	—		168		—		189
Restricted stock units	—		226		—		244
2025 Notes	—		—		—		12,911
Weighted average shares outstanding for diluted EPS	78,163		79,304		78,328		93,477
Basic EPS	$	(0.94)	$	0.15	$	(0.64)	$	0.64
Diluted EPS	$	(0.94)	$	0.15	$	(0.64)	$	0.63
Anti-dilutive securities excluded from diluted weighted average common shares	14,166		13,363		14,046		460

Segment Reporting (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Financial Data by Segment

Asset information is not included in the following summary since the CODM does not regularly review such information for the reportable segments.


	Three Months Ended September 30, 2023
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	346,538	$	24,198	$	64,940	$	(120)	$	435,556
Net sales of services and plans	84,388		12,523		22		(133)		96,800
Total net revenue	430,926		36,721		64,962		(253)		532,356
Costs of products	99,793		11,128		56,410		76		167,407
Costs of services and plans	77,979		6,347		293		—		84,619
Total costs applicable to revenue	177,772		17,475		56,703		76		252,026
SG&A	169,020		14,050		66,635		—		249,705
Asset impairment	—		—		80,834		—		80,834
Other expense (income), net	—		—		(19)		—		(19)
EBITDA	$	84,134	$	5,196	$	(139,191)	$	(329)
Depreciation and amortization									24,407
Interest expense (income), net									3,722
Earnings (loss) before income taxes									$	(78,319)


	Three Months Ended October 1, 2022
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	323,472	$	23,728	$	61,939	$	1,562	$	410,701
Net sales of services and plans	74,710		12,935		—		861		88,506
Total net revenue	398,182		36,663		61,939		2,423		499,207
Costs of products	94,653		11,374		54,129		489		160,645
Costs of services and plans	66,470		5,685		—		—		72,155
Total costs applicable to revenue	161,123		17,059		54,129		489		232,800
SG&A	156,430		14,221		54,377		—		225,028
Asset impairment	—		—		1,263		—		1,263
Other expense (income), net	—		—		(95)		—		(95)
EBITDA	$	80,629	$	5,383	$	(47,735)	$	1,934
Depreciation and amortization									24,852
Interest expense (income), net									(1,977)
Earnings before income taxes									$	17,336


	Nine Months Ended September 30, 2023
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	1,060,684	$	78,229	$	193,070	$	1,259	$	1,333,242
Net sales of services and plans	250,901		38,232		72		(2,382)		286,823
Total net revenue	1,311,585		116,461		193,142		(1,123)		1,620,065
Costs of products	304,671		35,948		167,192		212		508,023
Costs of services and plans	226,990		18,558		346		—		245,894
Total costs applicable to revenue	531,661		54,506		167,538		212		753,917
SG&A	502,638		43,312		197,648		—		743,598
Asset impairment	—		—		82,114		—		82,114
Other expense (income), net	—		—		(153)		—		(153)
EBITDA	$	277,286	$	18,643	$	(254,005)	$	(1,335)
Depreciation and amortization									74,149
Interest expense (income), net									10,425
Earnings (loss) before income taxes									$	(43,985)


	Nine Months Ended October 1, 2022
In thousands	Owned & Host		Legacy		Corporate/Other		Reconciliations		Total
Net product sales	$	1,007,376	$	75,659	$	185,521	$	(3,002)	$	1,265,554
Net sales of services and plans	227,883		40,999		—		2,037		270,919
Total net revenue	1,235,259		116,658		185,521		(965)		1,536,473
Costs of products	290,957		35,787		162,093		(612)		488,225
Costs of services and plans	197,385		17,794		—		—		215,179
Total costs applicable to revenue	488,342		53,581		162,093		(612)		703,404
SG&A	470,125		44,085		167,201		—		681,411
Asset impairment	—		—		5,178		—		5,178
Other expense (income), net	—		—		170		—		170
EBITDA	$	276,792	$	18,992	$	(149,121)	$	(353)
Depreciation and amortization									75,248
Interest expense (income), net									(2,158)
Earnings before income taxes									$	73,220

Long-term Debt - Schedule of Long-Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-term debt before unamortized discount and issuance costs	$ 550,622	$ 552,497
Long-term debt less debt discount and issuance costs	545,534	546,231
Less current maturities	(7,500)	0
Long-term debt - noncurrent portion	538,034	546,231
Finance lease obligations	17,293	21,294
Less current maturities	(3,136)	(4,137)
Long-term debt and finance lease obligations, less current portion, discount, and issuance costs	552,191	563,388
Credit Facility \| Revolving Loans, due June 13, 2028
Debt Instrument [Line Items]
Long-term debt before unamortized discount and issuance costs	0	0
2025 Notes \| Convertible Senior Notes
Debt Instrument [Line Items]
Long-term debt before unamortized discount and issuance costs	402,497	402,497
Unamortized discount and issuance cost	(3,963)	(5,696)
Term A Loans, due June 13, 2028 \| Term Loan
Debt Instrument [Line Items]
Long-term debt before unamortized discount and issuance costs	148,125	150,000
Unamortized discount and issuance cost	$ (1,125)	$ (570)

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Schedule of Reconciliation of Basic and Diluted EPS Calculations

A reconciliation of the numerators and denominators of the basic and diluted EPS calculations is as follows:


	Three Months Ended				Nine Months Ended
In thousands, except EPS	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Net income (loss)	$	(73,798)	$	11,502	$	(49,914)	$	51,383
After-tax interest expense for 2025 Notes	—		—		—		7,127
Numerator for diluted EPS	$	(73,798)	$	11,502	$	(49,914)	$	58,510
Weighted average shares outstanding for basic EPS	78,163		78,910		78,328		80,133
Effect of dilutive securities:
Stock options	—		168		—		189
Restricted stock units	—		226		—		244
2025 Notes	—		—		—		12,911
Weighted average shares outstanding for diluted EPS	78,163		79,304		78,328		93,477
Basic EPS	$	(0.94)	$	0.15	$	(0.64)	$	0.64
Diluted EPS	$	(0.94)	$	0.15	$	(0.64)	$	0.63
Anti-dilutive securities excluded from diluted weighted average common shares	14,166		13,363		14,046		460

Leases - Schedule of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Lease cost
Fixed lease cost	$ 25,038	$ 22,985	$ 73,677	$ 67,422
Variable lease cost	9,315	8,215	27,395	24,568
Sublease income	(939)	(930)	(2,801)	(2,750)
Amortization of finance lease assets	775	1,025	2,525	3,186
Interest on finance lease liabilities	401	572	1,290	1,830
Net lease cost	$ 34,590	$ 31,867	$ 102,086	$ 94,256

Termination of Walmart Partnership - Other Payables and Accrued Expenses (Details) - Termination of Walmart Partnership - Employee compensation benefits - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Restructuring Reserve [Roll Forward]
Beginning balance		$ 0
Expenses recognized during the period	$ 1,958	1,958
Ending balance	$ 1,958	$ 1,958

Leases - Schedule of Operating Lease Cash Flows (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022
Cash paid for amounts included in the measurement of lease liabilities
Operating cash outflows - operating leases	$ 78,812	$ 71,859
Right of use assets acquired under operating leases	$ 85,989	$ 86,722

Fair Value Measurement (Details)	3 Months Ended		9 Months Ended
Fair Value Measurement (Details)	Sep. 30, 2023 USD ($)	Oct. 01, 2022 USD ($)	Sep. 30, 2023 USD ($)	Oct. 01, 2022 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Asset impairment charges, unrelated to termination of Walmart partnership	$ 1,500,000	$ 1,300,000	$ 2,800,000	$ 5,200,000
Estimated fair value of impaired assets			2,800,000	$ 5,500,000
Aggregate principal amount	550,622,000		550,622,000		$ 552,497,000
Term A Loans, due June 13, 2028 \| First Lien Term A Loan and Revolving Loans \| Revolving Loans, due June 13, 2028 \| SOFR
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Aggregate principal amount	148,100,000		148,100,000
Line of credit facility borrowing capacity	300,000,000		300,000,000
Convertible Senior Notes \| 2025 Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Aggregate principal amount	$ 402,497,000		$ 402,497,000		402,497,000
Stated interest rate (percent)	2.50%		2.50%
Convertible Senior Notes \| 2025 Notes \| Estimated fair value \| Level 2
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated fair value of convertible notes	$ 386,100,000		$ 386,100,000		$ 553,900,000
Minimum \| Fair Value, Inputs, Level 3 \| Discount Rate \| Discounted Cash Flow
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired assets, measurement input (as a percent)	0.108		0.108
Maximum \| Fair Value, Inputs, Level 3 \| Discount Rate \| Discounted Cash Flow
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired assets, measurement input (as a percent)	0.115		0.115

Long-term Debt (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Long-Term Debt

Long-term debt consists of the following:


In thousands	As of September 30, 2023		As of December 31, 2022
2025 Notes, due May 15, 2025	$	402,497	$	402,497
Term A Loans, due June 13, 2028	148,125		150,000
Revolving Loans, due June 13, 2028	—		—
Long-term debt before unamortized discount and issuance costs	550,622		552,497
Unamortized discount and issuance costs - 2025 Notes	(3,963)		(5,696)
Unamortized discount and issuance costs - Term A Loans	(1,125)		(570)
Long-term debt less debt discount and issuance costs	545,534		546,231
Less current maturities	(7,500)		—
Long-term debt - noncurrent portion	538,034		546,231
Finance lease obligations	17,293		21,294
Less current maturities	(3,136)		(4,137)
Long-term debt and finance lease obligations, less current portion, discount, and issuance costs	$	552,191	$	563,388

We recognized the following in Interest expense (income), net related to the 2025 Notes:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Contractual interest expense	$	2,516	$	2,516	$	7,547	$	7,547
Amortization of issuance costs	$	617	$	599	$	1,733	$	1,679

Schedule of Maturities of Long-Term Debt

Scheduled annual maturities of debt are as follows:


Fiscal Period	In thousands
2023 - remainder of fiscal year	$	1,875
2024	5,625
2025	411,872
2026	7,500
2027	7,500
Thereafter	116,250
	$	550,622

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Long-term Debt - Schedule of Maturities of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Schedule of annual maturities of debt:
2023 - remainder of fiscal year	$ 1,875
2024	5,625
2025	411,872
2026	7,500
2027	7,500
Thereafter	116,250
Total	$ 550,622	$ 552,497

Condensed Consolidated Statements of Operations and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Revenue:
Total net revenue	$ 532,356	$ 499,207	$ 1,620,065	$ 1,536,473
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	252,026	232,800	753,917	703,404
Operating expenses:
Selling, general and administrative expenses	249,705	225,028	743,598	681,411
Depreciation and amortization	24,407	24,852	74,149	75,248
Asset Impairment Charges	80,834	1,263	82,114	5,178
Other expense (income), net	(19)	(95)	(153)	170
Total operating expenses	354,927	251,048	899,708	762,007
Income (loss) from operations	(74,597)	15,359	(33,560)	71,062
Interest expense (income), net	3,722	(1,977)	10,425	(2,158)
Earnings (loss) before income taxes	(78,319)	17,336	(43,985)	73,220
Income tax provision (benefit)	(4,521)	5,834	5,929	21,837
Net income (loss)	$ (73,798)	$ 11,502	$ (49,914)	$ 51,383
Earnings (loss) per share:
Basic (in usd per share)	$ (0.94)	$ 0.15	$ (0.64)	$ 0.64
Diluted (in usd per share)	$ (0.94)	$ 0.15	$ (0.64)	$ 0.63
Weighted average shares outstanding:
Basic (in shares)	78,163	78,910	78,328	80,133
Diluted (in shares)	78,163	79,304	78,328	93,477
Comprehensive income (loss):
Net income (loss)	$ (73,798)	$ 11,502	$ (49,914)	$ 51,383
Unrealized gain on hedge instruments	255	255	763	762
Tax provision of unrealized gain on hedge instruments	65	65	195	194
Comprehensive income (loss)	(73,608)	11,692	(49,346)	51,951
Products
Revenue:
Total net revenue	435,556	410,701	1,333,242	1,265,554
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	167,407	160,645	508,023	488,225
Services and plans
Revenue:
Total net revenue	96,800	88,506	286,823	270,919
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	$ 84,619	$ 72,155	$ 245,894	$ 215,179

Details of Certain Balance Sheet Accounts - Schedule of Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Inventories:
Raw materials and work in process	$ 58,353	$ 64,786
Finished goods	62,230	58,372
Inventories	$ 120,583	$ 123,158

Revenue From Contracts With Customers

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Revenue From Contracts With Customers

The majority of our revenues are recognized either at the point of sale or upon delivery and customer acceptance, paid for at the time of sale in cash, credit card, or on account with managed care payors having terms generally between 14 and 120 days, with most paying within 90 days. For sales of in-store non-prescription eyewear and related accessories, and paid eye exams, we recognize revenue at the point of sale. Our point in time revenues include 1) retail sales of prescription and non-prescription eyewear, contact lenses and related accessories to retail customers (including those covered by managed care), 2) eye exams and 3) wholesale sales of inventory in which our customer is another retail entity. Revenues recognized over time primarily include product protection plans (i.e. warranties), eye care club memberships and management fees earned from our Legacy partner.

The following disaggregation of revenues depicts our revenue based on the timing of revenue recognition:


	Three Months Ended				Nine Months Ended
In thousands	September 30, 2023		October 1, 2022		September 30, 2023		October 1, 2022
Revenues recognized at a point in time	$	492,788	$	459,196	$	1,501,469	$	1,412,526
Revenues recognized over time	39,568		40,011		118,596		123,947
Total net revenue	$	532,356	$	499,207	$	1,620,065	$	1,536,473

Refer to Note 11. “Segment Reporting” for the Company’s disaggregation of net revenue by reportable segment. As the reportable segments are aligned by similar economic factors, trends and customers, the reportable segment disaggregation view best depicts how the nature, amount and uncertainty of revenue and cash flows are affected by economic factors.

We record reductions in revenue for estimated price concessions granted to managed care providers. The Company considers its revenue from managed care customers to include variable consideration and estimates such amounts associated with managed care customer revenues using the history of concessions provided and cash receipts from managed care providers; we reduced our net revenue for variable consideration of $4.2 million and $4.3 million during the three months ended September 30, 2023 and October 1, 2022, respectively, and $12.6 million and $10.0 million during the nine months ended September 30, 2023 and October 1, 2022, respectively.

Accounts Receivable

Credit loss expense recognized on our receivables, which is presented in SG&A expenses in the Company’s condensed consolidated statements of operations, was $0.1 million and $0.2 million for the three months ended September 30, 2023 and October 1, 2022, respectively, and $0.4 million and $0.8 million for the nine months ended September 30, 2023 and October 1, 2022, respectively.

Unsatisfied Performance Obligations (Contract Liabilities)

During the three months ended September 30, 2023 and October 1, 2022, we recognized $23.1 million and $23.3 million, respectively, of deferred revenues outstanding at the beginning of each respective period. During the nine months ended September 30, 2023 and October 1, 2022, we recognized $53.7 million and $56.8 million, respectively, of deferred revenues outstanding at the beginning of each respective period.

Our deferred revenue balance as of September 30, 2023 and December 31, 2022 was $86.2 million and $83.8 million, respectively. We expect future revenue recognition of the September 30, 2023 balance of $23.3 million, $46.1 million, $13.6 million and $3.2 million in fiscal years 2023, 2024, 2025 and thereafter, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

Termination of Walmart Partnership - Exit-Related Costs Recognized (Details) - Termination of Walmart Partnership - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 79,360	$ 79,360
Employee compensation benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,958	1,958
Professional fees
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 178	$ 178

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Revenue From Contracts With Customers - Schedule of Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Oct. 01, 2022	Sep. 30, 2023	Oct. 01, 2022
Disaggregation of Revenue [Line Items]
Total net revenue	$ 532,356	$ 499,207	$ 1,620,065	$ 1,536,473
Revenues recognized at a point in time
Disaggregation of Revenue [Line Items]
Total net revenue	492,788	459,196	1,501,469	1,412,526
Revenues recognized over time
Disaggregation of Revenue [Line Items]
Total net revenue	$ 39,568	$ 40,011	$ 118,596	$ 123,947

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details