Segment Information

The Company operates as one operating segment. The Company’s consolidated results represent the results of its one operating segment based on how the Company’s CODM, its Chairman and Chief Executive Officer, views the business for purposes of evaluating performance and making operating decisions.

The CODM reviews financial information on a consolidated basis and uses the segment performance measure of consolidated Net income to assess financial performance of the Company and determine how to allocate resources of the Company as a whole. Consolidated Net income is used by the CODM to make key operating decisions, such as the determination of the rate at which the Company seeks to grow consolidated Net income and the allocation of budgets between the significant segment expenses within Cost of goods sold and Selling, general and administrative expenses. The CODM does not regularly review asset information and therefore, the Company does not report asset information beyond what is disclosed in the Consolidated Balance Sheets.

The following table presents selected financial information with respect to the Company’s single operating segment (in millions):


	For the year December 30, 2024 to December 28, 2025		For the year January 1, 2024 to December 29, 2024		For the year January 2, 2023 to December 31, 2023
Net sales	$	4,704.8	$	4,540.6	$	4,301.2

Less:
Cost of goods sold:
Inventory costs, net of supplier incentives and discounts	2,800.1		2,750.6		2,617.7
Freight, handling, and distribution expenses	181.2		151.3		136.0
Other Cost of goods sold(a)(b)	88.3		78.6		56.3




Selling, general and administrative expenses:
Compensation expenses	818.3		776.1		703.8
Facility expenses	249.5		245.1		213.9
Depreciation and amortization expenses	134.2		131.9		124.7
Delivery expenses	72.6		77.0		58.4
Other Selling, general and administrative expenses(c)	141.0		155.0		155.8


Other income	(18.5)		(17.3)		(15.7)


Interest and other non-operating expenses, net	35.0		31.9		27.1

Income tax expense	45.7		36.0		49.8
Net income	$	157.4	$	124.4	$	173.4

_____________

(a) Includes depreciation and amortization expenses of $6.6 million, $7.1 million, and $3.0 million for the periods ended December 28, 2025, December 29, 2024, and December 31, 2023, respectively.

(b) Primarily includes inventory production, obsolescence, and customer program costs.

(c) Primarily includes professional and legal-related fees, credit card processing, information technology, marketing, and insurance expenses, partially offset by capitalization of overhead expenses.

Historical Timeline

Fiscal Year	Filed
2025	Feb 19, 2026	Showing above
2024	Feb 20, 2025

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.

SiteOne Landscape Supply, Inc. Segments Disclosure

Historical Timeline

About Segments Disclosures

Other Available Disclosures