v3.25.4

Summary of Significant Accounting Policies (Components of Other Current Liabilities) (Details) - USD ($) $ in Thousands	Dec. 26, 2025	Dec. 27, 2024	Dec. 29, 2023
Other Current Liabilities
Accrued self-insurance retentions	$ 8,013	$ 8,240
Accrued warranty and service liabilities	21,103	18,712	$ 15,408
Accrued trade promotions	7,511	11,086
Payable for employee stock purchases	15,546	16,767
Customer Advances and Deferred Revenue	93,995	52,522
Income taxes payable	15,493	8,102
Tax payable, other	$ 14,693	$ 14,557
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Operating lease liabilities, current	$ 8,769	$ 7,838
Right of return refund liability	15,055	15,557
Business combination, contingent consideration, liability, current	0	10,339
Other	41,689	48,008
Other current liabilities	$ 241,867	$ 211,728

Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled within one year or the normal operating cycle, if longer.

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Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.

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Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer, classified as current.

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Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.

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Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

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Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.

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Carrying amount of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property that are expected to be paid within one year (or the normal operating cycle, if longer).

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Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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GRACO INC 10-K