NOTE 18 – SEGMENT AND GEOGRAPHIC INFORMATION

The Company follows accounting guidance related to disclosures about segments of an enterprise and related information. This guidance requires disclosure of segment data based on how management makes decisions about allocating resources to segments and measuring their performance.

The Company conducts its business in two operating segments: Watch and Accessory Brands and Company Stores. The Company’s Watch and Accessory Brands segment includes the designing, manufacturing and distribution of watches and, to a lesser extent, jewelry and other accessories, of owned and licensed brands, in addition to revenue generated from after-sales service activities and shipping. The Company Stores segment includes the Company’s retail outlet business. The Chief Executive Officer of the Company is the CODM and regularly reviews operating results for each of the two operating segments to assess performance and makes operating decisions about the allocation of the Company’s resources. The Company’s CODM evaluates operating results based on gross profit, defined as net sales less cost of sales, and operating income, defined as gross profit less selling, general and administrative expenses. The CODM uses gross profit and operating income in the budgeting and forecasting process. The CODM considers budget-to-current forecast and prior forecast-to-current forecast variances for gross profit and operating income for evaluating performance of the segments and making decisions about allocating capital and other resources to each segment.

The Company divides its business into two major geographic locations: United States operations and International, which includes the results of all non-U.S. Company operations. The allocation of geographic revenue is based upon the location of the customer. A vast majority of the Company’s tangible International assets are owned by the Company’s Swiss and Hong Kong subsidiaries.

The following table summarizes the Company's net sales in the International locations by region as a percentage of the Company's total net sales for the fiscal years ended 2026, 2025 and 2024.

 

 

Twelve Months Ended January 31,

 

 

 

2026

 

2025

 

2024

 

 

 

 

 

 

 

 

 

Europe

 

 

34.1

%

 

31.0

%

 

30.9

%

Americas (excluding the United States)

 

 

9.7

%

 

9.9

%

 

9.4

%

Asia

 

 

7.0

%

 

8.9

%

 

8.1

%

Middle East

 

 

5.9

%

 

7.6

%

 

7.9

%

Total International Operations

 

 

56.7

%

 

57.4

%

 

56.3

%

Operating Segment Data as of and for the Fiscal Year Ended January 31, (in thousands):

 

 

 

Net Sales

 

 

 

2026

 

 

2025

 

 

2024

 

Watch and Accessory Brands:

 

 

 

 

 

 

 

 

 

Owned brands category

 

$

172,487

 

 

$

183,622

 

 

$

198,612

 

Licensed brands category

 

 

391,398

 

 

 

365,216

 

 

 

354,099

 

After-sales service and all other

 

 

4,381

 

 

 

7,548

 

 

 

7,743

 

Total Watch and Accessory Brands

 

 

568,266

 

 

 

556,386

 

 

 

560,454

 

Company Stores

 

 

103,044

 

 

 

96,992

 

 

 

103,935

 

Consolidated total

 

$

671,310

 

 

$

653,378

 

 

$

664,389

 

 

 

 

 

Watch and Accessory Brands

 

Company Stores

 

Consolidated Total

 

 

Watch and Accessory Brands

 

Company Stores

 

Consolidated Total

 

 

Watch and Accessory Brands

 

Company Stores

 

Consolidated Total

 

 

 

2026

 

2026

 

2026

 

 

2025

 

2025

 

2025

 

 

2024

 

2024

 

2024

 

Net sales

 

$

568,266

 

$

103,044

 

$

671,310

 

 

$

556,386

 

$

96,992

 

$

653,378

 

 

$

560,454

 

$

103,935

 

$

664,389

 

Cost of sales

 

 

266,977

 

 

40,730

 

 

307,707

 

 

 

261,774

 

 

38,464

 

 

300,238

 

 

 

259,269

 

 

40,961

 

 

300,230

 

Gross profit

 

 

301,289

 

 

62,314

 

 

363,603

 

 

 

294,612

 

 

58,528

 

 

353,140

 

 

 

301,185

 

 

62,974

 

 

364,159

 

Selling, general and administrative

 

 

286,286

 

 

47,488

 

 

333,774

 

 

 

286,874

 

 

46,251

 

 

333,125

 

 

 

269,882

 

 

45,807

 

 

315,689

 

Operating income (1) (2)

 

$

15,003

 

$

14,826

 

$

29,829

 

 

$

7,738

 

$

12,277

 

$

20,015

 

 

$

31,303

 

$

17,167

 

$

48,470

 

Other income, net

 

 

 

 

 

 

5,033

 

 

 

 

 

 

 

7,125

 

 

 

 

 

 

 

5,994

 

Interest expense

 

 

 

 

 

 

(507

)

 

 

 

 

 

 

(489

)

 

 

 

 

 

 

(497

)

Income before income taxes

 

 

 

 

 

$

34,355

 

 

 

 

 

 

$

26,651

 

 

 

 

 

 

$

53,967

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and amortization

 

$

7,208

 

$

2,208

 

$

9,416

 

 

$

7,096

 

$

2,216

 

$

9,312

 

 

$

7,266

 

$

2,378

 

$

9,644

 

 

 

 

Total Assets

 

Capital Expenditure

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

2024

 

Watch and Accessory Brands

 

$

690,068

 

 

$

668,403

 

 

$

3,194

 

 

$

5,740

 

 

$

7,784

 

Company Stores

 

 

52,553

 

 

 

60,828

 

 

 

1,318

 

 

 

2,226

 

 

 

439

 

Consolidated total

 

$

742,621

 

 

$

729,231

 

 

$

4,512

 

 

$

7,966

 

 

$

8,223

 

 

 

(1)
The operating income in the Watch and Accessory Brands segment included $37.7 million, $30.0 million and $30.8 million of unallocated corporate expenses for the fiscal years ended January 31, 2026, 2025 and 2024, respectively, and $66.4 million, $67.0 million and $71.5 million of certain intercompany profits related to the Company's supply chain operations for the fiscal years ended January 31, 2026, 2025 and 2024, respectively.

 

(2)
The operating income in the Watch and Accessory Brands segment for the fiscal year ended January 31, 2026, included a pre-tax charge of $1.5 million related to the Company's cost-savings initiative and a pre-tax charge of $3.6 million of costs related to the investigation of allegations of misconduct within the Dubai branch of the Company's Swiss subsidiary. The operating income in the Watch and Accessory Brands segment for the fiscal year ended January 31, 2025, included a pre-tax charge of $4.6 million
related to the Company's cost-savings initiative and a pre-tax charge of $2.5 million of costs related to the investigation of allegations of misconduct within the Dubai branch of the Company's Swiss subsidiary.

 

Geographic Location Data as of and for the Fiscal Year Ended January 31, (in thousands):

 

 

 

Net Sales (3)

 

 

 

2026

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

 

 

 

United States

 

$

290,548

 

 

$

278,532

 

 

$

290,256

 

International

 

 

380,762

 

 

 

374,846

 

 

 

374,133

 

Consolidated total

 

$

671,310

 

 

$

653,378

 

 

$

664,389

 

 

United States and International net sales are net of intercompany sales of $269.7 million, $287.6 million and $260.1 million for the fiscal years ended January 31, 2026, 2025 and 2024, respectively.

 

Long-Lived Assets consist of Operating Right-of-Use Assets and Property, Plant and Equipment, Net.

 

 

 

Long-Lived Assets

 

 

Operating Lease Right-of-Use Assets

 

 

Property, Plant and Equipment, Net

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

United States

 

$

62,267

 

 

$

75,160

 

 

$

50,705

 

 

$

61,916

 

 

$

11,562

 

 

$

13,244

 

International

 

 

22,711

 

 

 

30,769

 

 

 

17,168

 

 

 

24,093

 

 

 

5,543

 

 

 

6,676

 

Consolidated total

 

$

84,978

 

 

$

105,929

 

 

$

67,873

 

 

$

86,009

 

 

$

17,105

 

 

$

19,920

 

 

Historical Timeline

Fiscal YearFiled
2026Mar 19, 2026Showing above
2025Apr 16, 2025
2024Mar 26, 2024
2023Mar 23, 2023
2022Mar 24, 2022
2021Mar 25, 2021
2020Mar 26, 2020
2019Mar 28, 2019
2018Mar 29, 2018
2017Mar 20, 2017
2016Mar 31, 2016

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.