Leslie's, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Accrued Expenses and Other Current Liabilities

Accrued Expenses and Other Current Liabilities

3 Months Ended

Jan. 03, 2026

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

Note 8—Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following (in thousands):


	January 3, 2026		October 4, 2025		December 28, 2024
Accrued payroll and employee benefits	$	16,913	$	20,025	$	16,628
Customer deposits		6,027		6,406		3,942
Interest		759		998		5,073
Inventory related accruals		5,913		8,318		6,779
Loyalty and deferred revenue		8,512		7,204		7,308
Sales tax		3,650		9,097		3,840
Self-insurance reserves		12,385		10,096		10,580
Other accrued liabilities		14,793		20,303		17,378
Total	$	68,952	$	82,447	$	71,528

As of January 3, 2026, October 4, 2025, and December 28, 2024, capital expenditures included in other accrued liabilities were $0.3 million, $1.4 million, and $0.3 million.