Annual report [Section 13 and 15(d), not S-K Item 405]

BUSINESS COMBINATIONS (Tables)

v3.26.1
BUSINESS COMBINATIONS (Tables)
 12 Months Ended
Jan. 03, 2026
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Business Combination, Recognized Asset Acquired and Liability Assumed
The following table summarizes the consideration transferred to acquire the 78.85% controlling ownership interest in Hiya and the estimated fair value of the assets acquired, liabilities assumed, and noncontrolling interest at the acquisition date, including measurement period adjustments for the working capital adjustment finalized as of June 28, 2025:

 Amounts Recognized as of the Acquisition Date Measurement Period Adjustments Amount Recognized as of Acquisition Date (as Adjusted)
Fair value of consideration transferred
Cash consideration $ 206,161  $ (87) $ 206,074 
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents $ 3,603  $ —  $ 3,603 
Inventories 11,050  —  11,050 
Other current assets 1,753  —  1,753 
Intangibles 124,200  —  124,200 
Operating lease right-of-use assets 383  —  383 
Property and equipment
 247  —  247 
Other long-term assets
 31  —  31 
Total assets acquired $ 141,267  $ —  $ 141,267 
Accounts payable (3,313) —  (3,313)
Other current liabilities (4,566) —  (4,566)
Operating lease liabilities (408) —  (408)
Total liabilities assumed (8,287) —  (8,287)
Total identifiable net assets $ 132,980  $ —  $ 132,980 
Redeemable noncontrolling interest
 54,193  (23) 54,170 
Goodwill $ 127,374  $ (110) $ 127,264 
Business Combination, Pro Forma Information Consequently, actual results will differ from the unaudited pro forma financial information presented below:
Fiscal Year
(Unaudited)
2024
2023
Pro forma net sales
 $ 964,792  $ 989,408 
Pro forma net income attributable to USANA
 31,308  40,385