Press Release: European Wax Center, Inc. Reports Fourth Quarter and Fiscal Year 2025 Results

Dow Jones03-04

Fiscal Year 2025 versus 2024

   -- 1,047 total centers in 44 states, a 1.9% decrease versus 1,067 centers in 
      the prior year period. 
 
   -- System-wide sales of $947.3 million decreased 0.4% 
 
   -- Total revenue of $206.6 million decreased 4.7% 
 
   -- Same-store sales increased 0.2% 
 
   -- GAAP net income of $11.9 million decreased 19.2% 
 
   -- Adjusted Net Income of $36.2 million decreased 11.6% 
 
   -- Adjusted EBITDA of $73.3 million decreased 3.0% 

PLANO, Texas, March 04, 2026 (GLOBE NEWSWIRE) -- Today, European Wax Center, Inc. (NASDAQ: EWCZ), the leading franchisor and operator of out-of-home waxing services in the United States, reports financial results for the 13 and 52 weeks ended January 3, 2026.

Results for the Fourth Quarter of Fiscal 2025 versus Fiscal 2024

   -- Franchisees opened 1 and closed 7 centers. We ended the quarter with 
      1,047 centers, representing a 1.9% decrease versus 1,067 centers in the 
      prior year period. 
 
   -- System-wide sales of $225.6 million decreased 1.6% from $229.3 million in 
      the prior year period, primarily driven by a shift in service mix. 
 
   -- Total revenue of $45.1 million decreased 9.3% from $49.7 million in the 
      prior year period. 
 
   -- Same-store sales decreased 0.1%. 
 
   -- Selling, general and administrative expenses ("SG&A") of $15.5 million 
      increased 4.3% from $14.8 million in the prior year period. SG&A as a 
      percent of total revenue increased 450 basis points to 34.3% from 29.8% 
      primarily driven by strategic investments in headcount to support 
      long-term growth initiatives and lower revenue primarily resulting from 
      one-time support investments to franchisees. 
 
   -- Interest expense, net of $6.6 million increased from $6.4 million in the 
      prior year period. 
 
   -- Income tax benefit decreased to $0.7 million from $1.6 million in the 
      prior year period primarily due to an increase in state and local taxes, 
      partially offset by the pretax loss in the current period. 
 
   -- Net loss of $1.5 million decreased 147.5% from net income of $3.1 million, 
      and Adjusted Net Income of $4.2 million decreased 64.4% from $11.9 
      million in the prior year period.  Net loss margin decreased 940 basis 
      points to 3.2% from net income margin of 6.2%. 
 
   -- Adjusted EBITDA of $12.7 million decreased 33.1% from $19.0 million in 
      the prior year period. Adjusted EBITDA Margin decreased 1,000 basis 
      points to 28.1% from 38.1%. 

Annual Results for Fiscal 2025 versus Fiscal 2024

   -- Franchisees opened 11 and closed 31 centers in fiscal 2025. 
 
   -- System-wide sales of $947.3 million decreased 0.4% from $951.0 million 
      compared to the prior year. 
 
   -- Total revenue of $206.6 million decreased 4.7% from $216.9 million in the 
      prior year. 
 
   -- Same-store sales increased 0.2%. 
 
   -- Selling, general and administrative expenses ("SG&A") of $58.4 million 
      decreased 0.6% from $58.7 million in the prior year. SG&A as a percent of 
      total revenue increased 110 basis points to 28.2% from 27.1% primarily 
      driven by lower revenue, as SG&A expenses were generally consistent 
      year-over-year. 
 
   -- Interest expense, net of $26.3 million increased from $25.5 million in 
      the prior year. 
 
   -- Income tax expense increased to $4.7 million from $2.2 million in the 
      prior year. The effective tax rate increased to 28.5% from 13.0% in the 
      prior year-to-date period, primarily due to an increase related to our 
      investment in EWC Ventures LLC, an increase related to state and local 
      taxes, partially offset by decreases related to equity-based 
      compensation. 
 
   -- Net income of $11.9 million decreased 19.2% from $14.7 million, and 
      Adjusted Net Income of $36.2 million decreased 11.6% from $40.9 million 
      in the prior year. Net income margin decreased 110 basis points to 5.7% 
      from 6.8%. 
 
   -- Adjusted EBITDA of $73.3 million decreased 3.0% from $75.5 million in the 
      prior year. Adjusted EBITDA Margin increased 70 basis points to 35.5% 
      from 34.8%. 
 
   -- The Company repurchased approximately 1.4 million shares of its Class A 
      Common Stock during the period for $5.7 million, bringing cumulative 
      repurchases under the Company's current $50 million authorization to 
      $45.9 million. 

Balance Sheet and Cash Flow

The Company ended the year with $76.1 million in cash and cash equivalents, $6.4 million in restricted cash, $386.0 million in borrowings outstanding under its senior secured notes and no outstanding borrowings under its revolving credit facility. Net cash provided by operating activities totaled $7.8 million during the quarter and $53.0 million in fiscal 2025.

2026 Outlook and Conference Call Update

On February 10, 2026, European Wax Center, Inc. announced that it entered into a definitive agreement to be taken private by General Atlantic, a leading global investor, in an all-cash transaction. Upon completion of the transaction, European Wax Center's class A common stock will no longer be publicly listed, and European Wax Center will become a privately held company. In light of the transaction, European Wax Center will not host a conference call or provide financial guidance for fiscal year 2026 in conjunction with this quarter's report. For further detail concerning the Proposed Transaction, please refer to our Current Report on Form 8-K filed with the SEC on February 10, 2026. For further detail and discussion of our financial performance, please refer to our Annual Report on Form 10-K for the fiscal year 2025 ended January 3, 2026 upon its filing with the SEC.

About European Wax Center, Inc.

European Wax Center, Inc. (NASDAQ: EWCZ) is the leading franchisor and operator of out-of-home waxing services in the United States. European Wax Center locations perform approximately 23 million services per year, providing guests with an unparalleled, professional personal care experience administered by highly trained wax specialists within the privacy of clean, individual waxing suites. The Company continues to revolutionize the waxing industry with its innovative Comfort Wax$(R)$ formulated with the highest quality ingredients to make waxing a more efficient and relatively painless experience, along with its collection of proprietary products to help enhance and extend waxing results. By leading with its values -- We Care About Each Other, We Do the Right Thing, We Delight Our Guests, and We Have Fun While Being Awesome -- the Company is proud to be Certified$(TM)$ by Great Place to Work(R). European Wax Center, Inc. was founded in 2004 and is headquartered in Plano, Texas. Its network, which includes more than 1,000 centers in 44 states, generated sales of $947 million in fiscal 2025. For more information, including how to receive your first wax free, please visit: https://waxcenter.com.

Forward-Looking Statements

This press release includes "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking statements in this press release include but are not limited to European Wax Center, Inc.'s strategy, outlook and growth prospects, its operational and financial outlook for fiscal 2025, expected center openings and closures, its capital allocation strategy, including the share repurchase program and its long-term targets and algorithm, including but not limited to statements under the headings "Fiscal 2025 Financial Outlook" and "Fiscal 2025 Net New Center Outlook" and statements by European Wax Center's chief executive officer. Words including "anticipate," "believe," "continue," "could," "estimate," "expect," "likely," "intend," "may," "might," "plan," "potential," "predict," "project," "seek," "should," "will," or "would," or, in each case, the negative thereof or other variations thereon or comparable terminology are intended to identify forward-looking statements. In addition, any statements or information that refer to expectations, beliefs, plans, projections, objectives, performance or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking.

These forward-looking statements are based on current expectations and beliefs. These statements are neither promises nor guarantees, and involve known and unknown risks, uncertainties and other important factors that may cause the Company's actual results, performance or achievements to be materially different than the results, performance or achievements expressed or implied by the forward-looking statements. Some of the key factors that could cause actual results to differ from the Company's expectations include, but are not limited to, the following risks related to its business: the operational and financial results of franchisees; the ability of its franchisees to enter new markets, select appropriate sites for new centers or open new centers; the effectiveness of the Company's marketing and advertising programs and the active participation of franchisees in enhancing the value of its brand; the failure of its franchisees to participate in and comply with its agreements, business model and policies; the Company's and its franchisees' ability to attract and retain guests; the effect of social media on the Company's reputation; the Company's ability to compete with other industry participants and respond to market trends and changes in consumer preferences; the effect of the Company's planned growth on its management, employees, information systems and internal controls; the Company's ability to retain and effectively respond to a loss of key executives; recruitment efforts; a significant failure, interruptions or security breach of the Company's computer systems or information technology; the Company and its franchisees' ability to attract, train, and retain talented wax specialists and managers; changes in the availability or cost of labor; the Company's ability to retain its

franchisees and to maintain the quality of existing franchisees; failure of the Company's franchisees to implement business development plans; the ability of the Company's limited key suppliers, including international suppliers, and distribution centers to deliver their products; changes in supply costs and decreases in the Company's product sourcing revenue, including due to the imposition of tariffs; the Company's ability to adequately protect its intellectual property; the Company's substantial indebtedness; the impact of paying some of the Company's pre-IPO owners for certain tax benefits the Company may claim; changes in general economic and business conditions, including changes due to tariff policy and geopolitical tensions; the Company's and its franchisees' ability to comply with existing and future health, employment and other governmental regulations; complaints or litigation that may adversely affect the Company's business and reputation; the seasonality of the Company's business resulting in fluctuations in its results of operations; the impact of global crises on the Company's operations and financial performance; the impact of inflation and rising interest rates on the Company's business; the Company's access to sources of liquidity and capital to finance its continued operations and growth strategy and the other important factors discussed under the caption "Risk Factors" under Item 1A in the Company's Annual Report on Form 10-K for the year ended January 4, 2025 filed with the Securities and Exchange Commission (the "SEC"), as such factors may be updated from time to time in its other filings with the SEC, accessible on the SEC's website at www.sec.gov and Investors Relations section of the Company's website at www.waxcenter.com.

These and other important factors could cause actual results to differ materially from those indicated by the forward-looking statements made in this press release. Any forward-looking statement that the Company makes in this press release speaks only as of the date of such statement. Except as required by law, the Company does not have any obligation to update or revise, or to publicly announce any update or revision to, any of the forward-looking statements, whether as a result of new information, future events or otherwise.

Disclosure Regarding Non-GAAP Financial Measures

In addition to the financial measures presented in this release in accordance with U.S. Generally Accepted Accounting Principles ("GAAP"), the Company has included certain non-GAAP financial measures in this release, including Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Net Income and Net Leverage Ratio. Management believes these non-GAAP financial measures are useful because they enable management, investors, and others to assess the operating performance of the Company.

We define EBITDA as net income (loss) before interest, taxes, depreciation and amortization. We believe that EBITDA, which eliminates the impact of certain expenses that we do not believe reflect our underlying business performance, provides useful information to investors to assess the performance of our business.

We define Adjusted EBITDA as net income (loss) before interest, taxes, depreciation and amortization, adjusted for the impact of certain additional non-cash and other items that we do not consider in our evaluation of ongoing performance of our core operations. These items include non-cash equity-based compensation expense, non-cash gains and losses on remeasurement of our tax receivable agreement liability, contractual cash interest on our tax receivable agreement liability, loss on disposal or impairment of assets, transaction costs, business transformation costs and other one-time expenses and/or gains. Business transformation costs primarily include expenses related to our business transformation and optimization efforts that do not qualify as capital expenditures under applicable accounting principles.

We define Adjusted EBITDA Margin as Adjusted EBITDA divided by total revenue.

We define Adjusted Net Income (Loss) as net income (loss) adjusted for the impact of certain additional non-cash and other items that we do not consider in our evaluation of ongoing performance of our core operations. These items include non-cash equity-based compensation expense, amortization of intangible assets, debt extinguishment costs, non-cash gains and losses on remeasurement of our tax receivable agreement liability, contractual cash interest on our tax receivable agreement liability, loss on disposal or impairment of assets, transaction costs, business transformation costs and other one-time expenses and/or gains. Prior to the first quarter of 2025, the Company did not include amortization of intangible assets in the calculation. However, the Company revised the definition in the first quarter of 2025 as a result of a change in the way management reviews Adjusted Net Income (Loss) in order to remove the impact of the non-cash amortization of intangible assets which management does not view as part of our core operations. Management believes excluding this enables investors to evaluate more clearly and consistently the Company's core operating performance in the same manner that management evaluates its core operating performance. The comparative period was also adjusted based on the revised definition.

We define Net Leverage Ratio as the total principal balance of our outstanding debt ("total debt") less cash and cash equivalents, then divided by Adjusted EBITDA for the trailing twelve months.

Please refer to the reconciliations of non-GAAP financial measures to their GAAP equivalents located at the end of this release. This release includes forward-looking guidance for certain non-GAAP financial measures, including Adjusted EBITDA and Adjusted Net Income. These measures will differ from net income (loss), determined in accordance with GAAP, in ways similar to those described in the reconciliations at the end of this release. We are not able to provide, without unreasonable effort, guidance for net income (loss), determined in accordance with GAAP, or a reconciliation of guidance for Adjusted EBITDA and Adjusted Net Income (Loss) to the most directly comparable GAAP measure because the Company is not able to predict with reasonable certainty the amount or nature of all items that will be included in net income (loss).

Glossary of Terms for Our Key Business Metrics

System-Wide Sales. System-wide sales represent sales from same day services, retail sales and cash collected from wax passes for all centers in our network, including both franchisee-owned and corporate-owned centers. While we do not record franchised center sales as revenue, our royalty revenue is calculated based on a percentage of franchised center sales, which are 6.0% of sales, net of retail product sales, as defined in the franchise agreement. This measure allows us to better assess changes in our royalty revenue, our overall center performance, the health of our brand and the strength of our market position relative to competitors. Our system-wide sales growth is driven by net new center openings as well as increases in same-store sales.

Same-Store Sales. Same-store sales reflect the change in sales over a comparable 52-week period year over year from services performed and retail sales for the same-store base. We define the same-store base to include those centers open for at least 52 full weeks. If a center is closed for greater than six consecutive days, the center is deemed a closed center and is excluded from the calculation of same-store sales until it has been reopened for a continuous 52 full weeks. This measure highlights the performance of existing centers, while excluding the impact of new center openings and closures. We review same-store sales for corporate-owned centers as well as franchisee-owned centers. Same-store sales growth is driven by increases in the number of transactions and average transaction size.

 
               EUROPEAN WAX CENTER, INC. AND SUBSIDIARIES 
                  CONDENSED CONSOLIDATED BALANCE SHEETS 
            (Amounts in thousands, except share and per share 
                                amounts) 
 
                                 January 3, 2026     January 4, 2025 
                                -----------------   ----------------- 
ASSETS 
Current assets: 
   Cash and cash equivalents     $         76,060    $         49,725 
   Restricted cash                          6,421               6,469 
   Accounts receivable, net                10,957               7,283 
   Inventory, net                          17,772              19,070 
   Prepaid expenses and other 
    current assets                          5,329               5,292 
                                    -------------       ------------- 
     Total current assets                 116,539              87,839 
Property and equipment, net                10,788               2,313 
Operating lease right-of-use 
 assets                                     3,378               3,313 
Intangible assets, net                    412,826             432,160 
Goodwill                                   39,112              39,112 
Deferred income taxes                     141,332             140,315 
Other non-current assets                    1,285               2,015 
                                    -------------       ------------- 
     Total assets                $        725,260    $        707,067 
                                    =============       ============= 
LIABILITIES AND STOCKHOLDERS' 
EQUITY 
Current liabilities: 
   Accounts payable and 
    accrued liabilities          $         25,118    $         17,354 
   Long-term debt, current 
    portion                                 4,000               4,000 
   Tax receivable agreement 
    liability, current 
    portion                                 8,735               9,353 
   Deferred revenue, current 
    portion                                 4,057               4,149 
   Operating lease 
    liabilities, current 
    portion                                 1,234               1,255 
     Total current liabilities             43,144              36,111 
Long-term debt, net                       374,827             373,246 
Tax receivable agreement 
 liability, net of current 
 portion                                  192,735             194,917 
Deferred revenue, net of 
 current portion                            4,732               5,836 
Operating lease liabilities, 
 net of current portion                     2,244               2,318 
Deferred tax liability                        845                 738 
Other long-term liabilities                 1,859               2,309 
                                    -------------       ------------- 
     Total liabilities                    620,386             615,475 
Commitments and contingencies 
Stockholders' equity: 
   Preferred stock ($0.00001 
   par value, 100,000,000 
   shares authorized, none 
   issued and outstanding as 
   of January 3, 2026 and 
   January 4, 2025, 
   respectively)                               --                  -- 
   Class A common stock 
   ($0.00001 par value, 
   600,000,000 shares 
   authorized, 53,576,183 and 
   51,713,132 shares issued 
   and 43,757,406 and 
   43,323,183 outstanding as 
   of January 3, 2026 and 
   January 4, 2025, 
   respectively)                               --                  -- 
   Class B common stock 
   ($0.00001 par value, 
   60,000,000 shares 
   authorized, 10,628,216 and 
   12,005,172 shares issued 
   and outstanding as of 
   January 3, 2026 and 
   January 4, 2025, 
   respectively)                               --                  -- 
   Treasury stock, at cost, 
    9,818,777 and 8,389,949 
    shares of Class A common 
    stock as of January 3, 
    2026 and January 4, 2025, 
    respectively                          (86,240)            (80,148) 
Additional paid-in capital                257,246             244,611 
Accumulated deficit                       (91,734)           (100,416) 
                                    -------------       ------------- 
     Total stockholders' 
      equity attributable to 
      European Wax Center, 
      Inc.                                 79,272              64,047 
Noncontrolling interests                   25,602              27,545 
                                    -------------       ------------- 
Total stockholders' equity                104,874              91,592 
                                    -------------       ------------- 
Total liabilities and 
 stockholders' equity            $        725,260    $        707,067 
                                    =============       ============= 
 
 
           EUROPEAN WAX CENTER, INC. AND SUBSIDIARIES 
         CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS 
                      (Amounts in thousands) 
 
                       For the Thirteen       For the Years 
                         Weeks Ended              Ended 
                     --------------------   ------------------ 
                     January     January    January   January 
                     3, 2026     4, 2025    3, 2026   4, 2025 
                     --------   ---------   --------  -------- 
REVENUE 
   Product sales     $ 22,574   $  26,348   $112,566  $121,453 
   Royalty fees        12,508      12,780     52,409    53,094 
   Marketing fees       7,222       7,330     30,107    30,171 
   Other revenue        2,799       3,283     11,544    12,198 
                      -------    --------    -------   ------- 
     Total revenue     45,103      49,741    206,626   216,916 
OPERATING EXPENSES 
   Cost of revenue     11,907      12,762     53,834    57,313 
   Selling, general 
    and 
    administrative     15,482      14,845     58,365    58,696 
   Advertising          7,883       4,276     30,898    32,949 
   Depreciation and 
    amortization        5,377       5,033     20,402    20,279 
   Loss (gain) on 
    disposal or 
    impairment of 
    assets                 --          --        125        (2) 
   Gain on sale of 
    centers                --          --         --       (81) 
                      -------    --------    -------   ------- 
     Total 
      operating 
      expenses         40,649      36,916    163,624   169,154 
                      -------    --------    -------   ------- 
     Income from 
      operations        4,454      12,825     43,002    47,762 
                      -------    --------    -------   ------- 
   Interest 
    expense, net        6,560       6,449     26,307    25,492 
   Other expense           83       4,864         91     5,399 
                      -------    --------    -------   ------- 
     (Loss) income 
      before income 
      taxes            (2,189)      1,512     16,604    16,871 
                      -------    --------    -------   ------- 
   Income tax 
    expense 
    (benefit)            (728)     (1,561)     4,735     2,190 
                      -------    --------    -------   ------- 
NET (LOSS) INCOME    $ (1,461)  $   3,073   $ 11,869  $ 14,681 
                      -------    --------    -------   ------- 
Less: Net (loss) 
 income 
 attributable to 
 noncontrolling 
 interests               (874)      1,105      3,187     4,219 
                      -------    --------    -------   ------- 
NET (LOSS) INCOME 
 ATTRIBUTABLE TO 
 EUROPEAN WAX 
 CENTER, INC.        $   (587)  $   1,968   $  8,682  $ 10,462 
                      =======    ========    =======   ======= 
 
 
               EUROPEAN WAX CENTER, INC. AND SUBSIDIARIES 
             CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS 
                         (Amounts in thousands) 
 
                                         For the Years Ended 
                                ------------------------------------- 
                                 January 3, 2026     January 4, 2025 
                                -----------------   ----------------- 
Cash flows from operating 
activities: 
  Net income                     $         11,869    $         14,681 
  Adjustments to reconcile 
  net income to net cash 
  provided by operating 
  activities: 
   Depreciation and 
    amortization                           20,402              20,279 
   Amortization of deferred 
    financing costs                         5,924               5,590 
   (Decrease) provision for 
    inventory obsolescence                    (61)                259 
   Provision for bad debts                     17                 570 
   Gain on sale of centers                     --                 (81) 
   Loss on disposal of 
    property and equipment                    125                   3 
   Deferred income taxes                    4,345               2,334 
   Remeasurement of tax 
    receivable agreement 
    liability                                  91               5,399 
   Equity compensation                      6,531               5,150 
   Changes in assets and 
   liabilities: 
    Accounts receivable                    (3,690)              1,327 
    Inventory, net                          1,359               1,418 
    Prepaid expenses and other 
     assets                                 1,315               2,800 
    Accounts payable and 
     accrued liabilities                    7,566                (417) 
    Deferred revenue                       (1,196)             (1,704) 
    Other long-term 
     liabilities                           (1,598)             (1,102) 
                                    -------------       ------------- 
      Net cash provided by 
       operating activities                52,999              56,506 
                                    -------------       ------------- 
Cash flows from investing 
activities: 
  Purchases of property and 
   equipment                               (2,912)               (521) 
  Cash received for sale of 
   center                                      --                 135 
                                    -------------       ------------- 
      Net cash used in 
       investing activities                (2,912)               (386) 
                                    -------------       ------------- 
Cash flows from financing 
activities: 
  Principal payments on 
   long-term debt                          (4,000)             (4,000) 
  Distributions to EWC 
   Ventures LLC members                    (3,754)             (4,313) 
  Repurchase of Class A common 
   stock                                   (6,092)            (40,148) 
  Taxes on vested restricted 
   stock units paid by 
   withholding shares                        (171)               (557) 
  Dividend equivalents to 
   holders of EWC Ventures 
   units                                      (10)               (789) 
  Payments pursuant to tax 
   receivable agreement                    (9,773)             (9,347) 
                                    -------------       ------------- 
      Net cash used in 
       financing activities               (23,800)            (59,154) 
                                    -------------       ------------- 
      Net increase (decrease) 
       in cash, cash 
       equivalents and 
       restricted cash                     26,287              (3,034) 
Cash, cash equivalents and 
 restricted cash, beginning of 
 period                                    56,194              59,228 
                                    -------------       ------------- 
Cash, cash equivalents and 
 restricted cash, end of 
 period                          $         82,481    $         56,194 
                                    =============       ============= 
Supplemental cash flow 
information: 
  Cash paid for interest         $         21,671    $         21,894 
  Cash paid for income taxes     $            214    $            498 
Non-cash investing 
activities: 
  Property purchases included 
   in accounts payable and 
   accrued liabilities           $            105    $            593 
  Property purchases included 
   in additional paid-in 
   capital                       $          6,526    $            116 
  Right-of-use assets obtained 
   in exchange for operating 
   lease liabilities             $          1,199    $            592 
 

Reconciliation of Net Income to Adjusted Net Income:

 
                        For the Thirteen       For the Years 
                          Weeks Ended              Ended 
                      --------------------   ------------------ 
                                                        January 
                      January     January    January      4, 
                      3, 2026     4, 2025    3, 2026     2025 
                      --------   ---------   --------   ------- 
(in thousands) 
Net (loss) income     $ (1,461)  $   3,073   $ 11,869   $14,681 
   Share-based 
    compensation(1)      1,165         945      6,531     5,150 
   Remeasurement of 
    tax receivable 
    agreement 
    liability(2)            83       4,864         91     5,399 
   Gain on sale of 
    center(3)               --          --         --       (81) 
   Loss on disposal 
   or impairment of 
   assets(4)                --          --        125        -- 
   Legal 
    settlements(5)          --          15        261      (724) 
   Executive 
    severance(6)            --          --        465     1,548 
   Reorganization 
    costs(7)                --         140        240       630 
   Business 
    transformation 
    costs(8)             1,686          --      2,236        -- 
   Terminated debt 
    offering 
    costs(9)                --          (3)        --       941 
   Tax effect of 
    adjustments to 
    net income(10)      (1,064)       (916)    (1,108)   (1,930) 
                       -------    --------    -------    ------ 
Adjusted Net Income, 
 as previously 
 defined              $    409   $   8,118   $ 20,710   $25,614 
   Amortization of 
    intangible 
    assets(11)           4,834       4,834     19,335    19,335 
   Tax effect of 
    adjustments to 
    net income(10)      (1,025)     (1,092)    (3,860)   (4,003) 
                       -------    --------    -------    ------ 
Adjusted Net Income   $  4,218   $  11,860   $ 36,185   $40,946 
                       -------    --------    -------    ------ 
 

(1) Represents non-cash equity-based compensation expense.

(2) Represents non-cash adjustments related to the remeasurement of our tax receivable agreement liability.

(3) Represents gain on the sale of a corporate-owned center.

(4) Represents the loss on disposal or impairment of assets

(5) In the current fiscal year, the amount represents the estimated exposure to the Company resulting from a lawsuit, and in the prior fiscal year, the amount represents the collection of cash proceeds from a legal judgment, both of which were not resulting from our core operations.

(6) Represents cash severance paid or payable to former executives.

(7) Represents costs associated with the Company's return-to-office mandate.

(8) Represents costs related to our business transformation and optimization efforts that do not qualify as capital expenditures under applicable accounting principles.

(9) Represents costs related to a debt offering the Company evaluated and subsequently decided to terminate.

(10) Represents the estimated income tax impact of non-GAAP adjustments computed by applying our estimated blended statutory tax rate to our share of the identified items and incorporating the effect of nondeductible and other rate impacting adjustments. The tax effect of the add-back of share-based compensation results in a further increase to net income due to the elimination of the Section 162(m) permanent difference that resulted from nondeductible officer share-based compensation.

(11) Represents the amortization of franchisee relationships and reacquired rights.

Reconciliation of Net Income to EBITDA and Adjusted EBITDA:

 
                                                                               Trailing 
                                                                                Twelve 
                         For the Thirteen                                       Months 
                            Weeks Ended             For the Years Ended          Ended 
                      -----------------------      ----------------------      --------- 
                      January        January       January       January        January 
                      3, 2026        4, 2025       3, 2026       4, 2025        3, 2026 
                      --------      ---------      --------      --------      --------- 
(in thousands) 
Net (loss) income     $ (1,461)     $   3,073      $ 11,869      $ 14,681      $  11,869 
   Interest expense, 
    net                  6,560          6,449        26,307        25,492         26,307 
   Income tax 
    expense 
    (benefit)             (728)        (1,561)        4,735         2,190          4,735 
   Depreciation and 
    amortization         5,377          5,033        20,402        20,279         20,402 
                       -------       --------       -------       -------       -------- 
EBITDA                $  9,748      $  12,994      $ 63,313      $ 62,642      $  63,313 
   Share-based 
    compensation(1)      1,165            945         6,531         5,150          6,531 
   Remeasurement of 
    tax receivable 
    agreement 
    liability(2)            83          4,864            91         5,399             91 
   Gain on sale of 
    center(3)               --             --            --           (81)            -- 
   Loss on disposal 
    or impairment of 
    assets(4)               --             --           125            --            125 
   Legal 
    settlements(5)          --             15           261          (724)           261 
   Executive 
    severance(6)            --             --           465         1,548            465 
   Reorganization 
    costs(7)                --            140           240           630            240 
   Business 
    transformation 
    costs(8)             1,686             --         2,236            --          2,236 
   Terminated debt 
    offering 
    costs(9)                --             (3)           --           941             -- 
                       -------       --------       -------       -------       -------- 
Adjusted EBITDA       $ 12,682      $  18,955      $ 73,262      $ 75,505      $  73,262 
                       -------       --------       -------       -------       -------- 
Total revenue         $ 45,103      $  49,741      $206,626      $216,916      $ 206,626 
Net income (loss) 
 margin                   (3.2)%          6.2%          5.7%          6.8%           5.7% 
Adjusted EBITDA 
 Margin                   28.1%          38.1%         35.5%         34.8%          35.5% 
 

(1) Represents non-cash equity-based compensation expense.

(2) Represents non-cash adjustments related to the remeasurement of our tax receivable agreement liability.

(3) Represents gain on the sale of a corporate-owned center.

(4) Represents the loss on disposal or impairment of assets

(5) In the current fiscal year, the amount represents the amount recorded to SG&A relating to a lawsuit, and in the prior fiscal year, the amount represents the collection of cash proceeds from a legal judgment, both of which were not resulting from our core operations.

(6) Represents cash severance paid or payable to former executives.

(7) Represents costs associated with the Company's return-to-office mandate.

(8) Represents costs related to our marketing transformation and optimization efforts that do not qualify as capital expenditures under applicable accounting principles.

(9) Represents costs related to a debt offering the Company evaluated and subsequently decided to terminate.

Reconciliation of Total Debt to Net Leverage Ratio:

 
                                    Trailing Twelve Months 
                                       January 3, 2026 
(in thousands) 
Total debt                           $              386,000 
Less: Cash and cash equivalents                     (76,060) 
Net Debt                             $              309,940 
Adjusted EBITDA                                      73,262 
Net Leverage Ratio                                      4.2   x 
                                   ===  =================== 
 

Contact

Edelman Smithfield for European Wax Center, Inc.

EWCIR@edelman.com

(END) Dow Jones Newswires

March 04, 2026 06:00 ET (11:00 GMT)

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