0001628280-25-049891 | 10-Q | XBRL Viewer | National Vision Holdings INC

Description of Business and Basis of Presentation - CARES Act (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 28, 2024
The CARES Act
Unusual or Infrequent Item, or Both [Line Items]
Government assistance receivable	$ 9.0	$ 9.0

Fair Value Measurement	9 Months Ended
Fair Value Measurement	Sep. 27, 2025
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement Recurring fair value measurements Convertible Promissory Note On December 17, 2024, the Company purchased $1.3 million principal amount of a convertible promissory note issued by a private company. During the nine months ended September 27, 2025, the Company purchased an additional $1.2 million in the same instrument. As of September 27, 2025, we estimated the fair value of the convertible promissory note to be $2.5 million. Refer to Note 1. “Description of Business and Basis of Presentation” and Note 11. “Subsequent Events” for more information on the investments in this entity. Non-recurring fair value measurements We recognized no impairment charges during the three months ended September 27, 2025 and $0.5 million during the nine months ended September 27, 2025, primarily related to tangible long-lived assets and ROU assets associated with our retail stores. We recognized $13.7 million and $17.7 million during the three and nine months ended September 28, 2024, respectively, primarily related to the Fred Meyer contracts and relationships intangible asset and tangible long-lived assets and ROU assets associated with our retail stores. 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. Long-lived Store and ROU Store Assets The cash flows used in estimating fair value were discounted using a market rate of 10.5% during the nine months ended September 27, 2025 and 11.0% to 11.5% during the nine months ended September 28, 2024. The estimated remaining fair value of the store assets impaired during the nine months ended September 27, 2025 and September 28, 2024 was $0.5 million and $3.8 million, respectively. Substantially all of the remaining fair value of the impaired store assets represents the fair value of ROU assets. Additional fair value information Term Loan A and Revolving Loans Since the borrowings under first lien term loan (“Term Loan A”) and revolving credit loans (the “Revolving Loans”) utilize variable interest rate setting mechanisms such as Term Secured Overnight Financing Rate (“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 Term Loan A and Revolving Loans. Refer to Note 6. “Debt” for more information on these borrowings.

Cover Page - shares	9 Months Ended
Cover Page - shares	Sep. 27, 2025	Oct. 24, 2025
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 27, 2025
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)		79,309,558
Entity Central Index Key	0001710155
Current Fiscal Year End Date	--01-03
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q3
Amendment Flag	false

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 27, 2025	Dec. 28, 2024
Debt Instrument [Line Items]
Debt before unamortized discount and issuance costs	$ 244,250	$ 338,962
Debt less debt discount and issuance costs	242,989	337,169
Less current maturities	(13,250)	(98,024)
Long-term debt - noncurrent portion	229,739	239,145
Finance lease obligations	10,377	12,833
Less current maturities	(3,602)	(3,368)
Long-term debt and finance lease obligations, less current portion, discount, and issuance costs	236,514	248,610
Credit Facility \| Revolving Loans, due June 13, 2028 (aggregate principal amount $300 million)
Debt Instrument [Line Items]
Debt before unamortized discount and issuance costs	0	0
Aggregate principal amount	300,000
2025 Notes \| Convertible Senior Notes
Debt Instrument [Line Items]
Debt before unamortized discount and issuance costs	0	84,774
Unamortized discount and issuance cost	0	(191)
Term Loan A, due June 13, 2028 \| Term Loan
Debt Instrument [Line Items]
Debt before unamortized discount and issuance costs	244,250	254,188
Unamortized discount and issuance cost	$ (1,261)	$ (1,602)

Fair Value Measurement (Details) $ in Thousands		3 Months Ended		9 Months Ended
Fair Value Measurement (Details) $ in Thousands	Dec. 17, 2024 USD ($)	Sep. 27, 2025 USD ($)	Sep. 28, 2024 USD ($)	Sep. 27, 2025 USD ($)	Sep. 28, 2024 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Payments to acquire convertible promissory note	$ 1,300			$ 1,200
Convertible promissory note, fair value		$ 2,500		2,500
Asset impairment		$ 0	$ 13,726	502	$ 17,701
Estimated fair value of impaired assets				$ 500	$ 3,800
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)		0.105		0.105
Fair Value, Inputs, Level 3 \| Discount Rate \| Discounted Cash Flow \| Minimum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired assets, measurement input (as a percent)			0.110		0.110
Fair Value, Inputs, Level 3 \| Discount Rate \| Discounted Cash Flow \| Maximum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Impaired assets, measurement input (as a percent)			0.115		0.115

Revenue from Contracts with Customers

9 Months Ended

Sep. 27, 2025

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. We obtain consideration from our customers 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) and 2) eye exams. Revenues recognized over time primarily include product protection plans (i.e. warranties) and eye care club memberships.

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


	Three Months Ended				Nine Months Ended
In thousands	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Revenues recognized at a point in time	$	455,460	$	419,643	$	1,388,697	$	1,290,205
Revenues recognized over time	31,870		31,872		95,380		95,837
Total net revenue	$	487,330	$	451,515	$	1,484,077	$	1,386,042

Refer to Note 9. “Segment Reporting” for the Company’s disaggregation of net revenue. As our operating segments are aligned by similar economic factors, trends and customers, the reportable segment 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 $2.6 million and $5.5 million during the three months ended September 27, 2025 and September 28, 2024, respectively, and $10.3 million and $12.5 million during the nine months ended September 27, 2025 and September 28, 2024, respectively.

Unsatisfied Performance Obligations (Contract Liabilities)

During the three months ended September 27, 2025 and September 28, 2024, we recognized $23.0 million and $23.1 million, respectively, of deferred revenues outstanding at the beginning of each respective period. During the nine months ended September 27, 2025 and September 28, 2024, we recognized $54.0 million and $54.4 million, respectively, of deferred revenues outstanding at the beginning of each respective period.

Our deferred revenue balance as of September 27, 2025 and December 28, 2024 was $88.8 million and $84.6 million, respectively. We expect future revenue recognition of the September 27, 2025 balance of $24.3 million, $47.2 million, $14.1 million and $3.2 million in fiscal years 2025, 2026, 2027 and 2028, 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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+ Details

Earnings (Loss) Per Share

9 Months Ended

Sep. 27, 2025

Earnings Per Share [Abstract]

Earnings (Loss) Per Share

A reconciliation of the numerators and denominators of the basic and diluted earnings / (loss) per share (“EPS”) calculations is as follows:


	Three Months Ended				Nine Months Ended
In thousands, except per share amounts	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Numerator:
Income (loss) from continuing operations	$	3,372	$	(8,440)	$	26,283	$	2,272


Loss from discontinued operations, net of tax	—		(28)		—		(2,180)
Net income (loss)	$	3,372	$	(8,468)	$	26,283	$	92

Denominator:
Weighted average shares outstanding, Basic	79,223		78,655		79,053		78,538
Effect of dilutive securities:
Stock options	63		—		25		29
Restricted stock units	1,909		—		1,092		180

Weighted average shares outstanding, Diluted	81,195		78,655		80,170		78,747

Basic earnings (loss) per share:
Continuing operations	$	0.04	$	(0.11)	$	0.33	$	0.03
Discontinued operations	—		—		—		(0.03)
Total	$	0.04	$	(0.11)	$	0.33	$	—

Diluted earnings (loss) per share:
Continuing operations	$	0.04	$	(0.11)	$	0.33	$	0.03
Discontinued operations	—		—		—		(0.03)
Total	$	0.04	$	(0.11)	$	0.33	$	—
Anti-dilutive securities excluded from diluted weighted average common shares	312		7,879		845		9,995

Details of Certain Balance Sheet Accounts

9 Months Ended

Sep. 27, 2025

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 27, 2025		September 28, 2024
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	56,030	$	81,154
Restricted cash included in other assets (1)	1,543		1,521
	$	57,573	$	82,675
(1) Restricted cash relates to regulatory requirements associated with our FirstSight operations.

The following tables provide additional details of Inventories, net as of the dates shown below:


In thousands	As of September 27, 2025		As of December 28, 2024
Inventories, net:
Raw materials and work in process (1)	$	62,856	$	66,056
Finished goods	25,156		27,862
	$	88,012	$	93,918
(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.

Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 27, 2025

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 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Revenues recognized at a point in time	$	455,460	$	419,643	$	1,388,697	$	1,290,205
Revenues recognized over time	31,870		31,872		95,380		95,837
Total net revenue	$	487,330	$	451,515	$	1,484,077	$	1,386,042

Details of Certain Balance Sheet Accounts - Schedule of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Sep. 27, 2025	Dec. 28, 2024	Sep. 28, 2024	Dec. 30, 2023
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$ 56,030	$ 73,948	$ 81,154
Restricted cash included in other assets	1,543		1,521
Total cash, cash equivalents and restricted cash	$ 57,573	$ 75,237	$ 82,675	$ 151,027

Condensed Consolidated Statements of Stockholders’ Equity (Unaudited) - USD ($)
$ 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 Dec. 30, 2023

78,311,000

Balance at beginning of period at Dec. 30, 2023

$ 829,418

$ 848

$ 788,967

$ (419)

$ 254,616

$ (214,594)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Issuance of common stock (in shares)

^[1]

363,000

Issuance of common stock

^[1]

316

$ 4

312

Stock-based compensation

2,431

Purchase of treasury stock (in shares)

(116,000)

Purchase of treasury stock

(2,721)

Unrealized gain on hedge instruments, net of tax

190

Net income (loss)

11,685

Balance at end of period (in shares) at Mar. 30, 2024

78,558,000

Balance at end of period at Mar. 30, 2024

841,319

$ 852

791,710

(229)

266,301

(217,315)

Balance at beginning of period (in shares) at Dec. 30, 2023

78,311,000

Balance at beginning of period at Dec. 30, 2023

829,418

$ 848

788,967

(419)

254,616

(214,594)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Net income (loss)

Balance at end of period (in shares) at Sep. 28, 2024

78,691,000

Balance at end of period at Sep. 28, 2024

839,997

$ 854

801,848

254,708

(217,413)

Balance at beginning of period (in shares) at Mar. 30, 2024

78,558,000

Balance at beginning of period at Mar. 30, 2024

841,319

$ 852

791,710

(229)

266,301

(217,315)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Issuance of common stock (in shares)

^[1]

73,000

Issuance of common stock

^[1]

354

$ 1

353

Stock-based compensation

4,749

Purchase of treasury stock (in shares)

(3,000)

Purchase of treasury stock

(54)

Unrealized gain on hedge instruments, net of tax

165

Net income (loss)

(3,125)

Balance at end of period (in shares) at Jun. 29, 2024

78,628,000

Balance at end of period at Jun. 29, 2024

843,408

$ 853

796,812

(64)

263,176

(217,369)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Issuance of common stock (in shares)

^[1]

67,000

Issuance of common stock

^[1]

531

$ 1

530

Stock-based compensation

4,506

Purchase of treasury stock (in shares)

(4,000)

Purchase of treasury stock

(44)

Unrealized gain on hedge instruments, net of tax

Net income (loss)

(8,468)

Balance at end of period (in shares) at Sep. 28, 2024

78,691,000

Balance at end of period at Sep. 28, 2024

$ 839,997

$ 854

801,848

$ 0

254,708

(217,413)

Balance at beginning of period (in shares) at Dec. 28, 2024

78,775,117

78,775,000

Balance at beginning of period at Dec. 28, 2024

$ 816,333

$ 854

807,048

226,117

(217,686)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Issuance of common stock (in shares)

^[2]

403,000

Issuance of common stock

^[2]

265

$ 4

261

Stock-based compensation

7,000

Purchase of treasury stock (in shares)

(128,000)

Purchase of treasury stock

(1,624)

Net income (loss)

14,186

Balance at end of period (in shares) at Mar. 29, 2025

79,050,000

Balance at end of period at Mar. 29, 2025

$ 836,160

$ 858

814,309

240,303

(219,310)

Balance at beginning of period (in shares) at Dec. 28, 2024

78,775,117

78,775,000

Balance at beginning of period at Dec. 28, 2024

$ 816,333

$ 854

807,048

226,117

(217,686)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Net income (loss)

$ 26,283

Balance at end of period (in shares) at Sep. 27, 2025

79,259,590

79,260,000

Balance at end of period at Sep. 27, 2025

$ 858,761

$ 860

825,742

252,400

(220,241)

Balance at beginning of period (in shares) at Mar. 29, 2025

79,050,000

Balance at beginning of period at Mar. 29, 2025

836,160

$ 858

814,309

240,303

(219,310)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Issuance of common stock (in shares)

^[2]

130,000

Issuance of common stock

^[2]

471

$ 1

470

Stock-based compensation

5,280

Purchase of treasury stock (in shares)

(5,000)

Purchase of treasury stock

(55)

Net income (loss)

8,725

Balance at end of period (in shares) at Jun. 28, 2025

79,175,000

Balance at end of period at Jun. 28, 2025

850,581

$ 859

820,059

249,028

(219,365)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Issuance of common stock (in shares)

^[2]

121,000

Issuance of common stock

^[2]

277

$ 1

276

Stock-based compensation

5,407

Purchase of treasury stock (in shares)

(36,000)

Purchase of treasury stock

(876)

Net income (loss)

$ 3,372

3,372

Balance at end of period (in shares) at Sep. 27, 2025

79,259,590

79,260,000

Balance at end of period at Sep. 27, 2025

$ 858,761

$ 860

$ 825,742

$ 252,400

$ (220,241)

[1]	(1) Consists primarily of the vesting of shares issued under the Company’s stock incentive plans and Associate Share Purchase Plan.
[2]	(1) Consists primarily of the vesting of shares issued under the Company’s stock incentive plans and Associate Share Purchase Plan.

Description of Business and Basis of Presentation - Asset Impairment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Accounting Policies [Abstract]
Asset impairment	$ 0	$ 13,726	$ 502	$ 17,701

Details of Certain Balance Sheet Accounts - Schedule of Inventories (Details) - USD ($) $ in Thousands	Sep. 27, 2025	Dec. 28, 2024
Inventories, net:
Raw materials and work in process	$ 62,856	$ 66,056
Finished goods	25,156	27,862
Inventories	$ 88,012	$ 93,918

Commitments and Contingencies (Details) $ in Millions	Oct. 10, 2025 USD ($)	Oct. 03, 2025 USD ($)	Jan. 27, 2023 officer
Northern District of California - Federal Court
Loss Contingencies [Line Items]
Number of complaints filed \| officer			2
Northern District of California - Federal Court \| Subsequent Event
Loss Contingencies [Line Items]
Gross settlement fund	$ 4.6
Stockholder Derivative Complaint \| Subsequent Event
Loss Contingencies [Line Items]
Loss contingency, damages awarded, value		$ 1.8
Loss contingency, settlement agreement, period		30 days

- 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 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

Discontinued Operations

9 Months Ended

Sep. 27, 2025

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

We recorded a net (benefit) expense of $(0.6) million and $5.1 million during the three and nine months ended September 28, 2024, respectively, associated with our discontinued operations, which consisted of severance benefits, early termination fees, and other exit-related costs. These charges were recorded in both Selling, general, and administrative expenses and Costs applicable to revenue for discontinued operations. The plan has been substantially completed and we do not anticipate additional material costs related to this plan.

The following table presents loss from discontinued operations, net of tax:


	Three Months Ended		Nine Months Ended
In thousands	September 28, 2024		September 28, 2024
Revenue:
Net product sales	$	(109)	$	126,961
Net sales of services and plans	—		4,513
Total net revenue	(109)		131,474
Costs applicable to revenue (exclusive of depreciation and amortization):
Products	110		109,638
Services and plans	(119)		2,643
Total costs applicable to revenue	(9)		112,281
Operating expenses:
Selling, general and administrative expenses	(210)		22,954
Depreciation and amortization	—		1,331
Asset impairment	214		214
Other expense (income), net	(67)		(87)
Total operating expenses	(63)		24,412
Loss from discontinued operations before income taxes	(37)		(5,219)
Income tax benefit from discontinued operations	(9)		(3,039)
Loss from discontinued operations, net of tax	$	(28)	$	(2,180)

The following table presents significant non-cash items and cash flows from investing activities related to discontinued operations:


	Nine Months Ended
In thousands	September 28, 2024
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	$	1,331
Asset impairment	$	214

Stock-based compensation expense	$	(1)

Inventory adjustments	$	442
Other	$	(1,647)
Cash flows from investing activities:

Other	$	1,738

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 27, 2025
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Revenue:
Total net revenue	$ 487,330	$ 451,515	$ 1,484,077	$ 1,386,042
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	203,199	189,929	608,760	579,055
Operating expenses:
Selling, general and administrative expenses	252,339	233,991	755,038	705,472
Depreciation and amortization	22,185	22,690	67,684	68,603
Asset impairment	0	13,726	502	17,701
Other expense (income), net	(1)	0	(101)	(1)
Total operating expenses	274,523	270,407	823,123	791,775
Income (loss) from operations	9,608	(8,821)	52,194	15,212
Interest expense, net	4,119	4,108	12,901	11,560
(Gain) loss on extinguishment of debt	0	(859)	0	(859)
Earnings (loss) from continuing operations before income taxes	5,489	(12,070)	39,293	4,511
Income tax provision (benefit)	2,117	(3,630)	13,010	2,239
Income (loss) from continuing operations	3,372	(8,440)	26,283	2,272
Loss from discontinued operations, net of tax (See Note 2)	0	(28)	0	(2,180)
Net income (loss)	$ 3,372	$ (8,468)	$ 26,283	$ 92
Basic earnings (loss) per share:
Continuing operations (in usd per share)	$ 0.04	$ (0.11)	$ 0.33	$ 0.03
Discontinued operations (in usd per share)	0	0	0	(0.03)
Total (in usd per share)	0.04	(0.11)	0.33	0
Diluted earnings (loss) per share:
Continuing operations (in usd per share)	0.04	(0.11)	0.33	0.03
Discontinued operations (in usd per share)	0	0	0	(0.03)
Total (in usd per share)	$ 0.04	$ (0.11)	$ 0.33	$ 0
Weighted average shares outstanding:
Basic (in shares)	79,223	78,655	79,053	78,538
Diluted (in shares)	81,195	78,655	80,170	78,747
Comprehensive income (loss):
Net income (loss)	$ 3,372	$ (8,468)	$ 26,283	$ 92
Unrealized gain on hedge instruments	0	64	0	548
Tax provision of unrealized gain on hedge instruments	0	0	0	128
Comprehensive income (loss)	3,372	(8,404)	26,283	512
Products
Revenue:
Total net revenue	393,483	363,156	1,200,837	1,113,206
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	114,615	106,392	346,215	330,809
Services and plans
Revenue:
Total net revenue	93,847	88,359	283,240	272,836
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	$ 88,584	$ 83,537	$ 262,545	$ 248,246

Discontinued Operations - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 28, 2024	Sep. 28, 2024
Walmart MSA and AC Lens \| Discontinued Operations, Disposed of by Means Other than Sale, Abandonment
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net (benefit) expense	$ (0.6)	$ 5.1

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 27, 2025
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 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. The parties attended mediation on March 11, 2024, but a resolution of the matter was not reached at that time. Following mediation, the parties agreed to a settlement of all claims alleged by the named plaintiff on behalf of himself and all putative class members and other aggrieved employees. The parties agreed to move the federal and state court actions to state court for review of the settlement terms agreed to by the parties. The Sacramento County state court entered preliminary approval of the settlement on March 21, 2025, and on July 29, 2025, the Court filed its order granting final approval of the settlement and entering judgment in accordance with the settlement agreement. The deadline for any appeal of the final approval and judgment expired on September 27, 2025 and the settlement agreement became effective at that time. On October 10, 2025, the Company paid a total of $4.6 million as the gross settlement fund in accordance with the settlement agreement. 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 “Securities Class Action”). The complaint alleges violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 thereunder, 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. On March 30, 2024, the court granted the Company’s motion and dismissed the amended complaint with prejudice. On April 29, 2024, the plaintiffs filed a motion for reconsideration of the order granting the motion to dismiss. The Company and named officers filed a response in opposition to the plaintiffs’ motion for reconsideration on May 13, 2024, and the plaintiffs then filed a reply in support of their motion on May 28, 2024. The court entered an order denying the motion for reconsideration on March 24, 2025, and no appeal was filed by the plaintiff. On May 23, 2024, a stockholder derivative complaint was filed by a stockholder in the Delaware Court of Chancery, purportedly on behalf of the Company (the “Derivative Action”). The Derivative Action is based on the same alleged facts and circumstances as the Securities Class Action and names certain of the Company’s officers, including our Chief Executive Officer and former Chief Operating Officer, and the Company’s directors who were members of the Company’s Board of Directors during the relevant time period as defendants. The Derivative Action alleges claims for breach of fiduciary duty, unjust enrichment, and violations of the Exchange Act and seeks to recover damages on behalf of the Company. On July 24, 2024, the Company along with the named defendants, filed a motion to dismiss the complaint. On September 9, 2024, the plaintiff filed an amended complaint. Defendants filed a motion to dismiss the amended complaint on October 31, 2024. The plaintiff filed an opposition to the motion to dismiss on December 16, 2024, and the defendants filed a reply brief on January 15, 2025. Oral argument on the motion to dismiss was held on October 28, 2025. The defendants dispute the allegations made by the plaintiff and intend to vigorously defend the litigation. On September 26, 2025, the Company attended a pre-trial mediation in a lawsuit filed in Alabama state court by a patient who claims to have been injured due to medical negligence during eye exams performed by an optometrist employed by the Company. The parties failed to reach an agreement at mediation. On October 3, 2025, the parties reached a post-mediation agreement for the Company to pay $1.8 million, net of anticipated recoveries from professional liability insurance, in consideration for plaintiff dismissing the lawsuit and releasing all claims against the Company. Payment will be made according to the terms of the settlement agreement within 30 days of execution of the agreement and dismissal of the lawsuit. The litigation settlement is recognized in Other payables and accrued expenses in the Condensed Consolidated Balance Sheets as of September 27, 2025 and in Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income for the three and nine months ended September 27, 2025.

Subsequent Events	9 Months Ended
Subsequent Events	Sep. 27, 2025
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events As of September 27, 2025, the Company held a minority preferred equity investment and convertible promissory note in an early-stage entity specializing in applying artificial intelligence powered screening and diagnostic tools to retinal imaging. Subsequent to September 27, 2025, the investee entered into an agreement and plan of merger pursuant to which it will be acquired by the Company’s co-preferred investor in the entity. In connection with the sale, the Company anticipates receiving full repayment in cash of its capital and promissory note investment balances. No gain or loss is expected to be recognized in connection with the transaction.

Description of Business and Basis of Presentation - Lease Income (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Accounting Policies [Abstract]
Sublease income	$ 0.3	$ 0.4	$ 1.0	$ 1.0

Earnings (Loss) Per Share (Tables)

9 Months Ended

Sep. 27, 2025

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 earnings / (loss) per share (“EPS”) calculations is as follows:


	Three Months Ended				Nine Months Ended
In thousands, except per share amounts	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Numerator:
Income (loss) from continuing operations	$	3,372	$	(8,440)	$	26,283	$	2,272


Loss from discontinued operations, net of tax	—		(28)		—		(2,180)
Net income (loss)	$	3,372	$	(8,468)	$	26,283	$	92

Denominator:
Weighted average shares outstanding, Basic	79,223		78,655		79,053		78,538
Effect of dilutive securities:
Stock options	63		—		25		29
Restricted stock units	1,909		—		1,092		180

Weighted average shares outstanding, Diluted	81,195		78,655		80,170		78,747

Basic earnings (loss) per share:
Continuing operations	$	0.04	$	(0.11)	$	0.33	$	0.03
Discontinued operations	—		—		—		(0.03)
Total	$	0.04	$	(0.11)	$	0.33	$	—

Diluted earnings (loss) per share:
Continuing operations	$	0.04	$	(0.11)	$	0.33	$	0.03
Discontinued operations	—		—		—		(0.03)
Total	$	0.04	$	(0.11)	$	0.33	$	—
Anti-dilutive securities excluded from diluted weighted average common shares	312		7,879		845		9,995

Subsequent Events (Details) $ in Millions	1 Months Ended
Subsequent Events (Details) $ in Millions	Nov. 06, 2025 USD ($)
Subsequent Event
Subsequent Event [Line Items]
Equity securities, expected gain (loss)	$ 0.0

Debt - Schedule of Maturities of Debt (Details) - USD ($) $ in Thousands	Sep. 27, 2025	Dec. 28, 2024
Schedule of annual maturities of debt:
2025 - remainder of fiscal year	$ 6,625
2026	13,250
2027	13,250
2028	211,125
2029	0
Thereafter	0
Total	$ 244,250	$ 338,962

Discontinued Operations - Schedule of Non-Cash items and Proceeds from Sale of Assets Related to Discontinued Operations (Details) - Discontinued Operations, Disposed of by Means Other than Sale, Abandonment - Walmart MSA and AC Lens - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 28, 2024	Sep. 28, 2024
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	$ 0	$ 1,331
Asset impairment	$ 214	214
Stock-based compensation expense		(1)
Inventory adjustments		442
Other		(1,647)
Cash flows from investing activities:
Other		$ 1,738

Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 27, 2025	Jun. 28, 2025	Mar. 29, 2025	Sep. 28, 2024	Jun. 29, 2024	Mar. 30, 2024	Sep. 27, 2025	Sep. 28, 2024
Numerator:
Income (loss) from continuing operations	$ 3,372			$ (8,440)			$ 26,283	$ 2,272
Loss from discontinued operations, net of tax	0			(28)			0	(2,180)
Net income (loss)	$ 3,372	$ 8,725	$ 14,186	$ (8,468)	$ (3,125)	$ 11,685	$ 26,283	$ 92
Denominator:
Weighted average shares outstanding, Basic (in shares)	79,223			78,655			79,053	78,538
Effect of dilutive securities:
Stock options (in shares)	63			0			25	29
Restricted stock units (in shares)	1,909			0			1,092	180
Weighted average shares outstanding, Diluted (in shares)	81,195			78,655			80,170	78,747
Basic earnings (loss) per share:
Continuing operations (in usd per share)	$ 0.04			$ (0.11)			$ 0.33	$ 0.03
Discontinued operations (in usd per share)	0			0			0	(0.03)
Total (in usd per share)	0.04			(0.11)			0.33	0
Diluted earnings (loss) per share:
Continuing operations (in usd per share)	0.04			(0.11)			0.33	0.03
Discontinued operations (in usd per share)	0			0			0	(0.03)
Total (in usd per share)	$ 0.04			$ (0.11)			$ 0.33	$ 0
Stock Options, Restricted Stock Units (RSUs) and Convertible Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from diluted weighted average common shares (in shares)	312			7,879			845	9,995

Description of Business and Basis of Presentation - Nature of Operations (Details)	Sep. 27, 2025 store store_brand	Dec. 28, 2024 store
Accounting Policies [Abstract]
Number of retail optical locations \| store	1,242	1,240
Number of store brands \| store_brand	4

Segment Reporting - Narrative (Details)	9 Months Ended
Segment Reporting - Narrative (Details)	Sep. 27, 2025 segment
Segment Reporting [Abstract]
Number of reportable segments	1
Number of operating segments	2

Description of Business and Basis of Presentation - Accounts Receivable (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 28, 2024
Accounting Policies [Abstract]
Accounts receivable, allowance for credit loss	$ (0.6)	$ (0.2)

Description of Business and Basis of Presentation - Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Accounting Policies [Abstract]
Effective income tax rate (percent)	38.60%	30.10%	33.10%	49.60%
Statutory federal and state rate (percent)	25.20%	25.20%	25.20%	25.20%

Description of Business and Basis of Presentation - Basis of Presentation and Principles of Consolidation (Details) $ in Thousands	Sep. 27, 2025 USD ($) corporation	Dec. 28, 2024 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Number of corporations \| corporation	29
Assets	$ 1,958,472	$ 2,007,771
Variable Interest Entity, Primary Beneficiary
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Assets	6,100	7,000
Liabilities	$ 5,500	$ 8,400

- Definition

Amount of asset recognized for present right to economic benefit.

+ References

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+ Details

Debt (Tables)

9 Months Ended

Sep. 27, 2025

Debt Disclosure [Abstract]

Schedule of Debt

Our debt consists of the following:


In thousands	As of September 27, 2025		As of December 28, 2024
2025 Notes, due May 15, 2025	$	—	$	84,774
Term Loan A, due June 13, 2028	244,250		254,188
Revolving Loans, due June 13, 2028 (aggregate principal amount $300 million)	—		—
Debt before unamortized discount and issuance costs	244,250		338,962
Unamortized discount and issuance costs - 2025 Notes	—		(191)
Unamortized discount and issuance costs - Term Loan A	(1,261)		(1,602)
Debt less debt discount and issuance costs	242,989		337,169
Less current maturities	(13,250)		(98,024)
Long-term debt - noncurrent portion	229,739		239,145
Finance lease obligations	10,377		12,833
Less current maturities	(3,602)		(3,368)
Long-term debt and finance lease obligations, less current portion, discount, and issuance costs	$	236,514	$	248,610

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


	Three Months Ended				Nine Months Ended
In thousands	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Contractual interest expense	$	—	$	1,132	$	802	$	4,913
Amortization of issuance costs	$	—	$	254	$	191	$	1,142

Schedule of Maturities of Debt

Scheduled annual maturities of debt are as follows:


Fiscal Period	In thousands
2025 - remainder of fiscal year	$	6,625
2026	13,250
2027	13,250
2028	211,125
2029	—
Thereafter	—
	$	244,250

- 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.

+ References

+ Details

Segment Reporting (Tables)

9 Months Ended

Sep. 27, 2025

Segment Reporting [Abstract]

Schedule of Financial Data by Segment

The following table is a summary of certain financial data for our Owned & Host reportable segment, and other categories, and includes a reconciliation to the Company’s consolidated earnings (loss) from continuing operations before income taxes.


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
In thousands
Owned & Host revenue:
Net product sales	$	390,440	$	356,404	$	1,187,258	$	1,086,311
Net sales of services and plans	95,156		88,678		287,471		275,107
Total Owned & Host revenue	485,596		445,082		1,474,729		1,361,418
Less:
Owned & Host costs applicable to revenue (exclusive of depreciation and amortization)
Cost of products	109,981		101,535		331,728		312,566
Cost of services and plans	88,688		83,504		262,556		248,168

Owned & Host SG&A	186,400		179,229		555,444		532,930



Owned & Host segment EBITDA	100,527		80,814		325,001		267,754
Other segments EBITDA (1)	(1,291)		(472)		(2,689)		(1,333)
Corporate and other	(64,210)		(66,218)		(195,759)		(183,558)
Effects of unearned and deferred revenue	(3,233)		604		(6,675)		1,811
Depreciation and amortization	(22,185)		(22,690)		(67,684)		(68,603)
Interest expense, net	(4,119)		(4,108)		(12,901)		(11,560)
Earnings (loss) from continuing operations before income taxes	$	5,489	$	(12,070)	$	39,293	$	4,511

(1) Includes results related to our dedicated e-commerce website and FirstSight.

The following table presents a reconciliation of revenue:


	Three Months Ended				Nine Months Ended
In thousands	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Revenue
Owned & Host	$	485,596	$	445,082	$	1,474,729	$	1,361,418
Other segments revenue	5,343		5,338		16,696		21,682
Effects of unearned and deferred revenue	(3,609)		1,095		(7,348)		2,942
Total consolidated revenue	$	487,330	$	451,515	$	1,484,077	$	1,386,042

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024
Cash flows from operating activities:
Net income	$ 26,283	$ 92
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	67,684	69,934
Amortization of debt discount and deferred financing costs	932	1,740
Amortization of cloud computing implementation costs	6,823	3,842
Asset impairment	502	17,915
Deferred income tax expense (benefit)	(879)	(6,921)
Stock-based compensation expense	17,836	11,778
(Gains) on change in fair value of derivatives	0	(34)
Inventory adjustments	3,818	3,618
Other	(334)	(283)
Changes in operating assets and liabilities:
Accounts receivable	2,974	39,705
Inventories	2,088	28,697
Operating lease right of use assets and lease liabilities	(2,249)	(1,692)
Other assets	(26,077)	2,082
Accounts payable	20,621	(27,997)
Deferred and unearned revenue	7,686	(7,225)
Other liabilities	5,426	(31,884)
Net cash provided by operating activities	133,134	103,367
Cash flows from investing activities:
Purchase of property and equipment	(48,441)	(63,485)
Other	(3,848)	1,117
Net cash used for investing activities	(52,289)	(62,368)
Cash flows from financing activities:
Repayments on long-term debt	(94,712)	(218,751)
Borrowings on long-term debt	0	115,000
Payments of debt issuance costs	0	(1,703)
Payments on finance lease obligations	(2,255)	(2,279)
Proceeds from issuance of common stock	1,013	1,201
Purchase of treasury stock	(2,555)	(2,819)
Net cash used for financing activities	(98,509)	(109,351)
Net change in cash, cash equivalents and restricted cash	(17,664)	(68,352)
Cash, cash equivalents and restricted cash, beginning of year	75,237	151,027
Cash, cash equivalents and restricted cash, end of period (See Note 4)	57,573	82,675
Supplemental cash flow disclosure information:
Cash paid for interest	14,629	7,600
Cash paid for taxes	17,658	5,996
Capital expenditures accrued at the end of the period	6,764	9,063
Operating cash outflows - operating leases	88,688	84,062
Right of use assets acquired under operating leases	$ 44,625	$ 84,559

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Sep. 27, 2025	Dec. 28, 2024
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)	86,098,306	85,444,263
Common stock, outstanding (in shares)	79,259,590	78,775,117
Treasury stock (in shares)	6,838,716	6,669,146

Description of Business and Basis of Presentation (Policies)	9 Months Ended
	Sep. 27, 2025
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 28, 2024 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 28, 2024 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 26, 2025 (the “2024 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 27, 2025. 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. Refer to Part II. Item 8. Note 2. “Discontinued Operations” of the 2024 Annual Report on Form 10-K for more information on discontinued operations. 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 2025 contains 53 weeks and will end on January 3, 2026. 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.
Lease income	Lease income Rental income primarily from sub-leasing store space to independent optometrists, which is presented in Selling, general and administrative (“SG&A”) expenses in the Company’s Condensed Consolidated Statements of Operations, was $0.3 million and $1.0 million for the three and nine months ended September 27, 2025 compared to $0.4 million and $1.0 million for the three and nine months ended and September 28, 2024.
Stock-Based Compensation	Stock-Based Compensation During the nine months ended September 27, 2025, we granted performance stock units to certain employees. The number of shares issued at the end of the three-year performance period will be determined by the level of achievement of predefined performance goals, including adjusted operating income, return on invested capital and relative total shareholder return versus a peer group. We recognize compensation expense on performance stock units ratably over the requisite performance period of the award to the extent management views the performance goals as probable of attainment. We recognize compensation expense for the fair value of the relative total shareholder return versus the peer group component over the requisite service period of such awards using a Monte Carlo simulation.
Asset Impairment	Asset Impairment We recognized no impairment charges during the three months ended September 27, 2025. We recognized non-cash impairment charges of $0.5 million for the nine months ended September 27, 2025 related to our tangible long-lived store assets and Right of Use (“ROU”) assets, compared to $13.7 million and $17.7 million related to the Fred Meyer contracts and relationships intangible asset, tangible long-lived store assets and ROU assets for the three and nine months ended September 28, 2024, respectively. The impairments were recognized in Corporate and other, and are reflected in Asset impairment in the Condensed Consolidated Statements of Operations and Comprehensive Income.
Income Taxes	Income Taxes For all quarters of 2025, the Company’s quarterly provision (benefit) for income taxes was calculated using the annualized effective tax rate (“AETR”) method, which applies an estimated annual effective tax rate to pre-tax income or loss. The estimated AETR is based on forecasted annual results and may fluctuate due to differences between the forecasted and actual results. For the three and nine months ended September 28, 2024, the Company calculated the provision (benefit) for income taxes using a discrete effective tax rate (“ETR”) method. The Company determined that due to the fact that small changes in the Company’s estimated pretax income or loss would result in significant changes in the estimated AETR, the AETR method would not provide a reliable estimate for the three and nine months ended September 28, 2024. Our effective tax rate for the three months ended September 27, 2025 was 38.6%, reflecting our statutory federal and state rate of 25.2% and the effects of other permanent items. Our effective tax rate for the nine months ended September 27, 2025 was 33.1%, reflecting our statutory federal and state rate of 25.2%, discrete effects of permanent adjustments related to equity compensation and other effects of permanent items. Our effective tax rate for the three months ended September 28, 2024 was 30.1%, reflecting our statutory federal and state rate of 25.2%, tax impacts of consolidated VIEs and effects of other permanent items. Our effective tax rate for the nine months ended September 28, 2024 was 49.6%, reflecting our statutory federal and state rate of 25.2%, tax impacts of consolidated VIEs, non-deductible compensation expense, and other permanent items. In July 2025 the One Big Beautiful Bill Act (the "Tax Act") was enacted, introducing a series of corporate tax changes in the U.S. including 100% bonus depreciation on qualified property. The impacts of the Tax Act are reflected in our results for the three and nine months ended September 27, 2025, and there was no material impact to our income tax expense or effective tax rate. We expect certain provisions will decrease cash taxes paid in the current fiscal year and may change the timing of cash tax payments in future periods.
Investments	Investments In the second quarter of fiscal year 2023, we completed an investment in the equity of an entity specializing in applying artificial intelligence-powered screening and diagnostic tools to retinal imaging. As of September 27, 2025, we have invested a total of $3.3 million in the equity of the entity. The investment is valued at cost. In addition, in the fourth quarter of fiscal year 2024, we completed an investment in a convertible promissory note issued by this entity. Refer to Note 5. “Fair Value Measurement” and Note 11. “Subsequent Events” for more information on the investments in this entity. These investments are recognized in Other assets in the Condensed Consolidated Balance Sheets and in Other in the investing section of the Condensed Consolidated Statements of Cash Flows.
Discontinued Operations	Discontinued Operations In accordance with ASC 205-20 “Presentation of Financial Statements: Discontinued Operations,” a disposal of a component of an entity or a group of components of an entity is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. In the period in which the component meets held-for-sale or discontinued operations criteria, the major current assets, non-current assets, current liabilities, and non-current liabilities shall be reported as components of total assets and liabilities separate from those balances of the continuing operations. Our operations related to Walmart, including our former Legacy reportable segment, as well as the majority of our AC Lens operations, are classified as discontinued operations. Accordingly, we classified the results of these operations as discontinued operations in the Condensed Consolidated Statements of Operations for all periods presented. The results of all discontinued operations, less applicable income taxes, are reported as components of net income separate from the net income of continuing operations for the periods presented. Additionally, the cash flows and other comprehensive income of discontinued operations have not been segregated and are included in the interim Condensed Consolidated Statements of Cash Flows and Condensed Consolidated Statements of Operations and Comprehensive Income, respectively, for all periods presented.
Future Adoption of Accounting Pronouncements	Future Adoption of Accounting Pronouncements Income taxes. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024, and for interim periods within fiscal years beginning after December 15, 2025. The Company is currently evaluating the impact of the guidance on the consolidated financial statements and disclosures. Expense Disaggregation Disclosures. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income (Topic 220-40): Expense Disaggregation Disclosures (“ASU 2024-03”). This update requires, among other things, more detailed disclosure about types of expenses in commonly presented expense captions such as cost of sales and SG&A, and is intended to improve the disclosures about an entity’s expenses including purchases of inventory, employee compensation, depreciation and amortization. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the impact of the guidance on the consolidated financial statements and disclosures. Credit Losses for Accounts Receivable and Contract Assets. In July 2025, the FASB issued ASU 2025-05, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This update provides a practical expedient which allows an entity to assume that, for purposes of estimating expected credit losses related to an asset, current conditions as of a balance sheet date do not change for the remaining life of the asset. This guidance is effective for fiscal years beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact of the guidance on the consolidated financial statements and disclosures. Intangibles - Internal-Use Software. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other Internal-Use Software (Subtopic 350-40), which updates the accounting guidance for internal-use software costs. The amendments remove references to software development project stages and align the guidance with current software development practices. The standard is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of this ASU on its consolidated financial statements and disclosures. 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.

Segment Reporting

9 Months Ended

Sep. 27, 2025

Segment Reporting [Abstract]

Segment Reporting

The Company’s operating segments were determined on the same basis as used by the Chief Operating Decision Maker (“CODM”) to evaluate performance internally. Our CODM is our chief executive officer. Our operations consist primarily of one reportable segment: the Owned & Host segment. Our owned brands consist of our America’s Best and Eyeglass World operating segments. In America’s Best stores, vision care services are provided by optometrists employed either by us or by independent professional corporations. Eyeglass World locations have on-site laboratories and offer eye exams, provided by optometrists employed either by us or by independent professional corporations. Our Host operating segments consist of Military and Fred Meyer. These brands provide eye exams principally by independent optometrists in nearly all locations. We have aggregated our America’s Best, Eyeglass World, Military and Fred Meyer operating segments into a single reportable segment due to similar economic characteristics and similarity of the nature of products and services, production processes, class of customers, regulatory environment and distribution methods of those brands.

In addition to the single reportable segment identified above, we have two other operating segments: our dedicated e-commerce website and FirstSight. Our dedicated e-commerce website was previously managed by AC Lens and was transitioned to NVI in fiscal year 2024; the continuing operations for all periods presented reflect the results of this website. FirstSight sells single-service health plans in connection with the operations of America’s Best operations in California. The results of these two segments are presented separately from our reportable segment and do not meet the quantitative thresholds to be reportable segments.

The “corporate and other” category represents corporate overhead support expenses as well certain non-cash charges, including asset impairment, stock-based compensation expense, and the impact of certain events, gains, or losses excluded from the assessment of segment performance.

Other adjustments to reportable segment results represent adjustments necessary for the presentation of consolidated financial results in accordance with U.S. GAAP, specifically effects of the change in unearned and deferred revenue during the period.

Our former Legacy reportable segment and the majority of our former AC Lens operations as well as related effects of unearned and deferred revenue are classified as discontinued operations. Refer to Part II. Item 8. Note 2. “Discontinued Operations” of the 2024 Annual Report on Form 10-K for information related to our discontinued operations.

The operating segments identified above are the business activities of the Company for which discrete financial information is available and for which operating results are regularly provided to, and reviewed by, our CODM to allocate resources and assess performance. The Company considers each of our brands to be an operating segment and has further concluded that presenting the results of our reportable segment provides meaningful information consistent with the objectives of ASC 280, Segment Reporting.

The CODM uses segment EBITDA, calculated as net revenue, less costs applicable to revenue, less SG&A expenses, to evaluate the performance, and make decisions about the allocation of resources to segments predominantly in the annual budget and forecasting process. The CODM considers budget-to-actual variances on a monthly and quarterly basis when making decisions about the allocation of resources to each segment. Consistent with what the CODM reviews, depreciation and amortization and interest expense (income), net are excluded from segment EBITDA.

There are no differences between the measurement of our reportable segment’s 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.

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


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
In thousands
Owned & Host revenue:
Net product sales	$	390,440	$	356,404	$	1,187,258	$	1,086,311
Net sales of services and plans	95,156		88,678		287,471		275,107
Total Owned & Host revenue	485,596		445,082		1,474,729		1,361,418
Less:
Owned & Host costs applicable to revenue (exclusive of depreciation and amortization)
Cost of products	109,981		101,535		331,728		312,566
Cost of services and plans	88,688		83,504		262,556		248,168

Owned & Host SG&A	186,400		179,229		555,444		532,930



Owned & Host segment EBITDA	100,527		80,814		325,001		267,754
Other segments EBITDA (1)	(1,291)		(472)		(2,689)		(1,333)
Corporate and other	(64,210)		(66,218)		(195,759)		(183,558)
Effects of unearned and deferred revenue	(3,233)		604		(6,675)		1,811
Depreciation and amortization	(22,185)		(22,690)		(67,684)		(68,603)
Interest expense, net	(4,119)		(4,108)		(12,901)		(11,560)
Earnings (loss) from continuing operations before income taxes	$	5,489	$	(12,070)	$	39,293	$	4,511

(1) Includes results related to our dedicated e-commerce website and FirstSight.

The following table presents a reconciliation of revenue:


	Three Months Ended				Nine Months Ended
In thousands	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Revenue
Owned & Host	$	485,596	$	445,082	$	1,474,729	$	1,361,418
Other segments revenue	5,343		5,338		16,696		21,682
Effects of unearned and deferred revenue	(3,609)		1,095		(7,348)		2,942
Total consolidated revenue	$	487,330	$	451,515	$	1,484,077	$	1,386,042

- 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

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 27, 2025	Dec. 28, 2024
Current assets:
Cash and cash equivalents	$ 56,030	$ 73,948
Accounts receivable, net	46,134	49,938
Inventories, net	88,012	93,918
Prepaid expenses and other current assets	30,012	32,024
Total current assets	220,188	249,828
Noncurrent assets:
Property and equipment, net	340,135	362,175
Goodwill	700,642	698,305
Trademarks and trade names	240,547	240,547
Other intangible assets, net	7,724	8,269
Right of use assets	386,793	408,589
Other assets	62,443	40,058
Total noncurrent assets	1,738,284	1,757,943
Total assets	1,958,472	2,007,771
Current liabilities:
Accounts payable	74,264	53,643
Other payables and accrued expenses	112,142	109,036
Unearned revenue	45,457	42,002
Deferred revenue	65,872	62,507
Current maturities of long-term debt and finance lease obligations	16,852	101,392
Current operating lease obligations	102,378	99,694
Total current liabilities	416,965	468,274
Noncurrent liabilities:
Long-term debt and finance lease obligations, less current portion and debt discount	236,514	248,610
Noncurrent operating lease obligations	337,824	366,335
Deferred revenue	22,948	22,082
Other liabilities	8,430	8,228
Deferred income taxes, net	77,030	77,909
Total noncurrent liabilities	682,746	723,164
Commitments and contingencies (See Note 8)
Stockholders’ equity:
Common stock, $0.01 par value; 200,000,000 shares authorized; 86,098,306 and 85,444,263 shares issued as of September 27, 2025 and December 28, 2024, respectively; 79,259,590 and 78,775,117 shares outstanding as of September 27, 2025 and December 28, 2024, respectively	860	854
Additional paid-in capital	825,742	807,048
Retained earnings	252,400	226,117
Treasury stock, at cost; 6,838,716 and 6,669,146 shares as of September 27, 2025 and December 28, 2024, respectively	(220,241)	(217,686)
Total stockholders’ equity	858,761	816,333
Total liabilities and stockholders’ equity	$ 1,958,472	$ 2,007,771

Segment Reporting - Schedule of Financial Data by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Segment Reporting Information [Line Items]
Total net revenue	$ 487,330	$ 451,515	$ 1,484,077	$ 1,386,042
Total costs applicable to revenue	203,199	189,929	608,760	579,055
Owned & Host SG&A	252,339	233,991	755,038	705,472
Depreciation and amortization	22,185	22,690	67,684	68,603
Interest expense, net	(4,119)	(4,108)	(12,901)	(11,560)
Earnings (loss) from continuing operations before income taxes	5,489	(12,070)	39,293	4,511
Reconciling Items, Corporate and Other
Segment Reporting Information [Line Items]
Total net revenue	(3,609)	1,095	(7,348)	2,942
Corporate and other	(64,210)	(66,218)	(195,759)	(183,558)
Reconciling Items
Segment Reporting Information [Line Items]
Effects of unearned and deferred revenue	(3,233)	604	(6,675)	1,811
Depreciation and amortization	(22,185)	(22,690)	(67,684)	(68,603)
Interest expense, net	(4,119)	(4,108)	(12,901)	(11,560)
Owned And Host Store Brands \| Operating Segments
Segment Reporting Information [Line Items]
Total net revenue	485,596	445,082	1,474,729	1,361,418
Owned & Host SG&A	186,400	179,229	555,444	532,930
EBITDA	100,527	80,814	325,001	267,754
Other Operating Segment \| Operating Segments
Segment Reporting Information [Line Items]
Total net revenue	5,343	5,338	16,696	21,682
EBITDA	(1,291)	(472)	(2,689)	(1,333)
Products
Segment Reporting Information [Line Items]
Total net revenue	393,483	363,156	1,200,837	1,113,206
Total costs applicable to revenue	114,615	106,392	346,215	330,809
Products \| Owned And Host Store Brands \| Operating Segments
Segment Reporting Information [Line Items]
Total net revenue	390,440	356,404	1,187,258	1,086,311
Total costs applicable to revenue	109,981	101,535	331,728	312,566
Services and plans
Segment Reporting Information [Line Items]
Total net revenue	93,847	88,359	283,240	272,836
Total costs applicable to revenue	88,584	83,537	262,545	248,246
Services and plans \| Owned And Host Store Brands \| Operating Segments
Segment Reporting Information [Line Items]
Total net revenue	95,156	88,678	287,471	275,107
Total costs applicable to revenue	$ 88,688	$ 83,504	$ 262,556	$ 248,168

Revenue from Contracts with Customers - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024	Dec. 28, 2024
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	$ 2.6	$ 5.5	$ 10.3	$ 12.5
Previously deferred revenue recognized	23.0	$ 23.1	54.0	$ 54.4
Deferred revenue	88.8		88.8		$ 84.6
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-09-28
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 24.3		$ 24.3
Performance obligations expected to be satisfied, expected timing	3 months		3 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-04
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 47.2		$ 47.2
Performance obligations expected to be satisfied, expected timing	1 year		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-03
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 14.1		$ 14.1
Performance obligations expected to be satisfied, expected timing	1 year		1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-02
Disaggregation of Revenue [Line Items]
Performance obligations expected to be satisfied	$ 3.2		$ 3.2
Performance obligations expected to be satisfied, expected timing	1 year		1 year
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

Debt

9 Months Ended

Sep. 27, 2025

Debt Disclosure [Abstract]

Debt

Our debt consists of the following:


In thousands	As of September 27, 2025		As of December 28, 2024
2025 Notes, due May 15, 2025	$	—	$	84,774
Term Loan A, due June 13, 2028	244,250		254,188
Revolving Loans, due June 13, 2028 (aggregate principal amount $300 million)	—		—
Debt before unamortized discount and issuance costs	244,250		338,962
Unamortized discount and issuance costs - 2025 Notes	—		(191)
Unamortized discount and issuance costs - Term Loan A	(1,261)		(1,602)
Debt less debt discount and issuance costs	242,989		337,169
Less current maturities	(13,250)		(98,024)
Long-term debt - noncurrent portion	229,739		239,145
Finance lease obligations	10,377		12,833
Less current maturities	(3,602)		(3,368)
Long-term debt and finance lease obligations, less current portion, discount, and issuance costs	$	236,514	$	248,610

Borrowings and repayments of Revolving Loans during the nine months ended September 27, 2025, were $25.0 million and $25.0 million, respectively.

Scheduled annual maturities of debt are as follows:


Fiscal Period	In thousands
2025 - remainder of fiscal year	$	6,625
2026	13,250
2027	13,250
2028	211,125
2029	—
Thereafter	—
	$	244,250

We were in compliance with all covenants related to our debt as of September 27, 2025.

2025 Notes

During the nine months ended September 27, 2025, the Company fully repaid the 2.50% convertible senior notes due on May 15, 2025 (“2025 Notes”).

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


	Three Months Ended				Nine Months Ended
In thousands	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Contractual interest expense	$	—	$	1,132	$	802	$	4,913
Amortization of issuance costs	$	—	$	254	$	191	$	1,142

- 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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-Name Accounting Standards Codification
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+ Details

Severance Benefits	9 Months Ended
Severance Benefits	Sep. 27, 2025
Restructuring and Related Activities [Abstract]
Severance Benefits	Severance Benefits During the three and nine months ended September 27, 2025, we recognized $0.8 million and $2.9 million, respectively, related to severance benefits for certain associates in the Corporate and other category within Selling, general and administrative expenses in the Condensed Consolidated Statements of Operations and Comprehensive Income. These charges were recognized in accordance with FASB guidance on employers’ accounting for postemployment benefits and guidance on accounting for costs associated with exit or disposal activities, as appropriate.

Details of Certain Balance Sheet Accounts (Tables)

9 Months Ended

Sep. 27, 2025

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cash, Cash Equivalents, and Restricted Cash


	Nine Months Ended
In thousands	September 27, 2025		September 28, 2024
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$	56,030	$	81,154
Restricted cash included in other assets (1)	1,543		1,521
	$	57,573	$	82,675
(1) Restricted cash relates to regulatory requirements associated with our FirstSight operations.

Schedule of Inventories, Net

The following tables provide additional details of Inventories, net as of the dates shown below:


In thousands	As of September 27, 2025		As of December 28, 2024
Inventories, net:
Raw materials and work in process (1)	$	62,856	$	66,056
Finished goods	25,156		27,862
	$	88,012	$	93,918
(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.

Debt - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
Debt - Narrative (Details) - USD ($) $ in Thousands	Sep. 27, 2025	Sep. 28, 2024
Debt Instrument [Line Items]
Borrowings on long-term debt	$ 0	$ 115,000
Repayments on long-term debt	$ 94,712	$ 218,751
Convertible Senior Notes \| 2025 Notes
Debt Instrument [Line Items]
Stated interest rate (percent)	2.50%
Revolving Credit Facility \| Credit Facility
Debt Instrument [Line Items]
Borrowings on long-term debt	$ 25,000
Repayments on long-term debt	$ 25,000

- 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

Revenue from Contracts with Customers - Schedule of Disaggregation of Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Disaggregation of Revenue [Line Items]
Total net revenue	$ 487,330	$ 451,515	$ 1,484,077	$ 1,386,042
Revenues recognized at a point in time
Disaggregation of Revenue [Line Items]
Total net revenue	455,460	419,643	1,388,697	1,290,205
Revenues recognized over time
Disaggregation of Revenue [Line Items]
Total net revenue	$ 31,870	$ 31,872	$ 95,380	$ 95,837

- Definition

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+ Details

Description of Business and Basis of Presentation	9 Months Ended
Description of Business and Basis of Presentation	Sep. 27, 2025
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 (the “U.S.”). We operated 1,242 and 1,240 retail optical locations in the U.S. and its territories as of September 27, 2025 and December 28, 2024, respectively, through our four 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. 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 28, 2024 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 28, 2024 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 26, 2025 (the “2024 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 27, 2025. 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. Refer to Part II. Item 8. Note 2. “Discontinued Operations” of the 2024 Annual Report on Form 10-K for more information on discontinued operations. 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. As of September 27, 2025, the variable interest entities include 29 professional corporations. The total assets of the consolidated VIEs included in the accompanying Condensed Consolidated Balance Sheets as of September 27, 2025 and December 28, 2024, were $6.1 million and $7.0 million, respectively, and the total liabilities of the consolidated VIEs were $5.5 million and $8.4 million, respectively. Fiscal Year Our fiscal year consists of 52 or 53 weeks ending on the Saturday closest to December 31. Fiscal year 2025 contains 53 weeks and will end on January 3, 2026. 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 27, 2025 and September 28, 2024, 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. CARES Act Accounts receivable, net on the Condensed Consolidated Balance Sheets as of September 27, 2025 and December 28, 2024 includes $9.0 million receivable under the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act. Accounts Receivable Allowance for credit loss was $(0.6) million and $(0.2) million as of September 27, 2025 and December 28, 2024, respectively. 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. Lease income Rental income primarily from sub-leasing store space to independent optometrists, which is presented in Selling, general and administrative (“SG&A”) expenses in the Company’s Condensed Consolidated Statements of Operations, was $0.3 million and $1.0 million for the three and nine months ended September 27, 2025 compared to $0.4 million and $1.0 million for the three and nine months ended and September 28, 2024. Stock-Based Compensation During the nine months ended September 27, 2025, we granted performance stock units to certain employees. The number of shares issued at the end of the three-year performance period will be determined by the level of achievement of predefined performance goals, including adjusted operating income, return on invested capital and relative total shareholder return versus a peer group. We recognize compensation expense on performance stock units ratably over the requisite performance period of the award to the extent management views the performance goals as probable of attainment. We recognize compensation expense for the fair value of the relative total shareholder return versus the peer group component over the requisite service period of such awards using a Monte Carlo simulation. Asset Impairment We recognized no impairment charges during the three months ended September 27, 2025. We recognized non-cash impairment charges of $0.5 million for the nine months ended September 27, 2025 related to our tangible long-lived store assets and Right of Use (“ROU”) assets, compared to $13.7 million and $17.7 million related to the Fred Meyer contracts and relationships intangible asset, tangible long-lived store assets and ROU assets for the three and nine months ended September 28, 2024, respectively. The impairments were recognized in Corporate and other, and are reflected in Asset impairment in the Condensed Consolidated Statements of Operations and Comprehensive Income. Refer to Note 5. “Fair Value Measurement” for additional information on impairment charges. Impairments of tangible long-lived store assets and ROU assets during the nine months ended September 27, 2025 were primarily driven by lower than projected customer sales volume and profitability 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. Income Taxes For all quarters of 2025, the Company’s quarterly provision (benefit) for income taxes was calculated using the annualized effective tax rate (“AETR”) method, which applies an estimated annual effective tax rate to pre-tax income or loss. The estimated AETR is based on forecasted annual results and may fluctuate due to differences between the forecasted and actual results. For the three and nine months ended September 28, 2024, the Company calculated the provision (benefit) for income taxes using a discrete effective tax rate (“ETR”) method. The Company determined that due to the fact that small changes in the Company’s estimated pretax income or loss would result in significant changes in the estimated AETR, the AETR method would not provide a reliable estimate for the three and nine months ended September 28, 2024. Our effective tax rate for the three months ended September 27, 2025 was 38.6%, reflecting our statutory federal and state rate of 25.2% and the effects of other permanent items. Our effective tax rate for the nine months ended September 27, 2025 was 33.1%, reflecting our statutory federal and state rate of 25.2%, discrete effects of permanent adjustments related to equity compensation and other effects of permanent items. Our effective tax rate for the three months ended September 28, 2024 was 30.1%, reflecting our statutory federal and state rate of 25.2%, tax impacts of consolidated VIEs and effects of other permanent items. Our effective tax rate for the nine months ended September 28, 2024 was 49.6%, reflecting our statutory federal and state rate of 25.2%, tax impacts of consolidated VIEs, non-deductible compensation expense, and other permanent items. In July 2025 the One Big Beautiful Bill Act (the "Tax Act") was enacted, introducing a series of corporate tax changes in the U.S. including 100% bonus depreciation on qualified property. The impacts of the Tax Act are reflected in our results for the three and nine months ended September 27, 2025, and there was no material impact to our income tax expense or effective tax rate. We expect certain provisions will decrease cash taxes paid in the current fiscal year and may change the timing of cash tax payments in future periods. Investments In the second quarter of fiscal year 2023, we completed an investment in the equity of an entity specializing in applying artificial intelligence-powered screening and diagnostic tools to retinal imaging. As of September 27, 2025, we have invested a total of $3.3 million in the equity of the entity. The investment is valued at cost. In addition, in the fourth quarter of fiscal year 2024, we completed an investment in a convertible promissory note issued by this entity. Refer to Note 5. “Fair Value Measurement” and Note 11. “Subsequent Events” for more information on the investments in this entity. These investments are recognized in Other assets in the Condensed Consolidated Balance Sheets and in Other in the investing section of the Condensed Consolidated Statements of Cash Flows. Discontinued Operations In accordance with ASC 205-20 “Presentation of Financial Statements: Discontinued Operations,” a disposal of a component of an entity or a group of components of an entity is required to be reported as discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. In the period in which the component meets held-for-sale or discontinued operations criteria, the major current assets, non-current assets, current liabilities, and non-current liabilities shall be reported as components of total assets and liabilities separate from those balances of the continuing operations. Our operations related to Walmart, including our former Legacy reportable segment, as well as the majority of our AC Lens operations, are classified as discontinued operations. Accordingly, we classified the results of these operations as discontinued operations in the Condensed Consolidated Statements of Operations for all periods presented. The results of all discontinued operations, less applicable income taxes, are reported as components of net income separate from the net income of continuing operations for the periods presented. Additionally, the cash flows and other comprehensive income of discontinued operations have not been segregated and are included in the interim Condensed Consolidated Statements of Cash Flows and Condensed Consolidated Statements of Operations and Comprehensive Income, respectively, for all periods presented. All amounts included in the notes to the unaudited condensed consolidated financial statements relate to continuing operations unless otherwise noted. For additional information, see Note 2. “Discontinued Operations.” Future Adoption of Accounting Pronouncements Income taxes. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 is intended to enhance the transparency and decision usefulness of income tax disclosures. The amendments in ASU 2023-09 address investor requests for enhanced income tax information primarily through changes to the rate reconciliation and income taxes paid information. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024, and for interim periods within fiscal years beginning after December 15, 2025. The Company is currently evaluating the impact of the guidance on the consolidated financial statements and disclosures. Expense Disaggregation Disclosures. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income (Topic 220-40): Expense Disaggregation Disclosures (“ASU 2024-03”). This update requires, among other things, more detailed disclosure about types of expenses in commonly presented expense captions such as cost of sales and SG&A, and is intended to improve the disclosures about an entity’s expenses including purchases of inventory, employee compensation, depreciation and amortization. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. The Company is currently evaluating the impact of the guidance on the consolidated financial statements and disclosures. Credit Losses for Accounts Receivable and Contract Assets. In July 2025, the FASB issued ASU 2025-05, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This update provides a practical expedient which allows an entity to assume that, for purposes of estimating expected credit losses related to an asset, current conditions as of a balance sheet date do not change for the remaining life of the asset. This guidance is effective for fiscal years beginning after December 15, 2025, and interim reporting periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact of the guidance on the consolidated financial statements and disclosures. Intangibles - Internal-Use Software. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other Internal-Use Software (Subtopic 350-40), which updates the accounting guidance for internal-use software costs. The amendments remove references to software development project stages and align the guidance with current software development practices. The standard is effective for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. The Company is currently evaluating the impact of this ASU on its consolidated financial statements and disclosures. 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.

Description of Business and Basis of Presentation - Stock-Based Compensation (Details)	9 Months Ended
	Sep. 27, 2025
Accounting Policies [Abstract]
Share-based compensation award performance period	3 years

Discontinued Operations (Tables)

9 Months Ended

Sep. 27, 2025

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Major Classes of Assets and Liabilities & Non-Cash Items and Cash Flows from Investing Activities Related to Discontinued Operations

The following table presents loss from discontinued operations, net of tax:


	Three Months Ended		Nine Months Ended
In thousands	September 28, 2024		September 28, 2024
Revenue:
Net product sales	$	(109)	$	126,961
Net sales of services and plans	—		4,513
Total net revenue	(109)		131,474
Costs applicable to revenue (exclusive of depreciation and amortization):
Products	110		109,638
Services and plans	(119)		2,643
Total costs applicable to revenue	(9)		112,281
Operating expenses:
Selling, general and administrative expenses	(210)		22,954
Depreciation and amortization	—		1,331
Asset impairment	214		214
Other expense (income), net	(67)		(87)
Total operating expenses	(63)		24,412
Loss from discontinued operations before income taxes	(37)		(5,219)
Income tax benefit from discontinued operations	(9)		(3,039)
Loss from discontinued operations, net of tax	$	(28)	$	(2,180)

The following table presents significant non-cash items and cash flows from investing activities related to discontinued operations:


	Nine Months Ended
In thousands	September 28, 2024
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	$	1,331
Asset impairment	$	214

Stock-based compensation expense	$	(1)

Inventory adjustments	$	442
Other	$	(1,647)
Cash flows from investing activities:

Other	$	1,738

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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Severance Benefits (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Severance Benefits (Details) - USD ($) $ in Millions	Sep. 27, 2025	Sep. 27, 2025
Severance Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0.8	$ 2.9

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References + Details

- 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

Discontinued Operations - Schedule of Discontinued Operation (Details) - Discontinued Operations, Disposed of by Means Other than Sale, Abandonment - Walmart MSA and AC Lens - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 28, 2024	Sep. 28, 2024
Revenue:
Total net revenue	$ (109)
Total net revenue		$ 131,474
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	(9)
Total costs applicable to revenue		112,281
Operating expenses:
Selling, general and administrative expenses	(210)
Selling, general and administrative expenses		22,954
Depreciation and amortization	0	1,331
Asset impairment	214	214
Other expense (income), net	(67)	(87)
Total operating expenses	(63)	24,412
Loss from discontinued operations before income taxes	(37)	(5,219)
Income tax benefit from discontinued operations	(9)	(3,039)
Loss from discontinued operations, net of tax	(28)	(2,180)
Net product sales
Revenue:
Total net revenue	(109)
Total net revenue		126,961
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	110
Total costs applicable to revenue		109,638
Net sales of services and plans
Revenue:
Total net revenue	0
Total net revenue		4,513
Costs applicable to revenue (exclusive of depreciation and amortization):
Total costs applicable to revenue	$ (119)
Total costs applicable to revenue		$ 2,643

Description of Business and Basis of Presentation - Investment (Details) $ in Millions	Sep. 27, 2025 USD ($)
Accounting Policies [Abstract]
Investments	$ 3.3

Debt - Schedule of Interest Expense (Details) - 2025 Notes - Convertible Senior Notes - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Debt Instrument [Line Items]
Contractual interest expense	$ 0	$ 1,132	$ 802	$ 4,913
Amortization of issuance costs	$ 0	$ 254	$ 191	$ 1,142

- 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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