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

9 Months Ended

Jul. 04, 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):


	July 4, 2026		October 4, 2025		June 28, 2025
Accrued payroll and employee benefits	$	16,127	$	20,025	$	18,780
Customer deposits		7,215		6,406		5,807
Interest		952		998		4,888
Inventory related accruals		11,001		8,318		13,001
Loyalty and deferred revenue		6,338		7,204		7,919
Sales tax		12,640		9,097		13,916
Self-insurance reserves		12,377		10,096		11,666
Other accrued liabilities		13,395		20,303		28,652
Total	$	80,045	$	82,447	$	104,629

As of July 4, 2026, October 4, 2025, and June 28, 2025, capital expenditures included in other accrued liabilities were $0.3 million, $1.4 million, and $0.6 million.