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

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.

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.

National Vision Holdings, Inc. 10-Q