Document and Entity Information - USD ($) $ in Millions |
12 Months Ended | ||
|---|---|---|---|
Oct. 04, 2025 |
Dec. 05, 2025 |
Mar. 28, 2025 |
|
| Cover [Abstract] | |||
| Document Type | 10-K | ||
| Document Annual Report | true | ||
| Amendment Flag | false | ||
| Document Period End Date | Oct. 04, 2025 | ||
| Document Fiscal Year Focus | 2025 | ||
| Document Fiscal Period Focus | FY | ||
| Trading Symbol | LESL | ||
| Entity Registrant Name | LESLIE’S, INC. | ||
| Entity Well-known Seasoned Issuer | No | ||
| Entity Voluntary Filers | No | ||
| Entity Central Index Key | 0001821806 | ||
| Entity Current Reporting Status | Yes | ||
| Entity Interactive Data Current | Yes | ||
| Current Fiscal Year End Date | --10-04 | ||
| Entity Filer Category | Accelerated Filer | ||
| Entity Public Float | $ 153.3 | ||
| Entity Common Stock, Shares Outstanding | 9,290,311 | ||
| Entity Shell Company | false | ||
| Entity Small Business | false | ||
| Entity Emerging Growth Company | false | ||
| ICFR Auditor Attestation Flag | true | ||
| Document Transition Report | false | ||
| Entity File Number | 001-39667 | ||
| Entity Incorporation, State or Country Code | DE | ||
| Entity Tax Identification Number | 20-8397425 | ||
| Entity Address, Address Line One | 2005 East Indian School Road | ||
| Entity Address, City or Town | Phoenix | ||
| Entity Address, State or Province | AZ | ||
| Entity Address, Postal Zip Code | 85016 | ||
| City Area Code | 602 | ||
| Local Phone Number | 366-3999 | ||
| Documents Incorporated by Reference |
DOCUMENTS INCORPORATED BY REFERENCE The information required by Part III of this Report, to the extent not set forth herein, is incorporated herein by reference from the Registrant’s definitive proxy statement relating to the Annual Meeting of Shareholders to be held in 2026, which definitive proxy statement shall be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Annual Report on Form 10-K relates. |
||
| Title of 12(b) Security | Common Stock, par value $0.001 per share | ||
| Security Exchange Name | NASDAQ | ||
| Document Financial Statement Error Correction [Flag] | false | ||
| Auditor Name | Ernst & Young LLP | ||
| Auditor Location | Phoenix, Arizona | ||
| Auditor Firm ID | 42 | ||
| Auditor Opinion [Text Block] |
Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Leslie’s, Inc. (the Company) as of October 4, 2025 and September 28, 2024, the related consolidated statements of operations, stockholders’ deficit and cash flows for each of the three years in the period ended October 4, 2025, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company at October 4, 2025 and September 28, 2024, and the results of its operations and its cash flows for each of the three years in the period ended October 4, 2025, in conformity with U.S. generally accepted accounting principles.
We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of October 4, 2025, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework), and our report dated December 18, 2025 expressed an adverse opinion thereon. Opinion on Internal Control Over Financial Reporting We have audited Leslie’s, Inc.’s internal control over financial reporting as of October 4, 2025, based on criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework) (the COSO criteria). In our opinion, because of the effect of the material weaknesses described below on the achievement of the objectives of the control criteria, Leslie’s, Inc. (the Company) has not maintained effective internal control over financial reporting as of October 4, 2025, based on the COSO criteria. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. The following material weaknesses were identified and included in management’s assessment. Management has identified material weaknesses in controls related to the Company’s inventory and asset impairment processes. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the consolidated balance sheets of the Company as of October 4, 2025 and September 28, 2024, the related consolidated statements of operations, stockholders’ deficit and cash flows for each of the three years in the period ended October 4, 2025, and the related notes. These material weaknesses were considered in determining the nature, timing and extent of audit tests applied in our audit of the 2025 consolidated financial statements, and this report does not affect our report dated December 18, 2025, which expressed an unqualified opinion thereon. |