LESL

#4942
Leslie's, Inc. - Common Stock
0.5 3 USD
-0.07%
Market Price
Sector: Consumer Cyclical
Base: USD
Profit Currency: USD
Daily Range
0.53
0.53
Year Range
0.52
12.53
Daily Change
-7.02%
Monthly Change
-53.91%
6 month change
-51.82%
Year Change
-45.37%
Previous Close
0.5 7
Open
0.5 3
Low
0.5 3
High
0.5 3
Volume
10
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Financials

Overview Statement Statistics Documents

2026

Current report, Q3 FY2026
Leslie's, Inc. current report, Q3 FY2026
8-K
Quarterly report, Q3 FY2026
Leslie's, Inc. quarterly report, Q3 FY2026
10-Q
Current report, Q2 FY2026
Leslie's, Inc. current report, Q2 FY2026
8-K
Current report, Q2 FY2026
Leslie's, Inc. current report, Q2 FY2026
8-K
Quarterly report, Q2 FY2026
Leslie's, Inc. quarterly report, Q2 FY2026
10-Q
Current report, Q1 FY2026
Leslie's, Inc. current report, Q1 FY2026
8-K
Current report, Q1 FY2026
Leslie's, Inc. current report, Q1 FY2026
8-K
Current report, Q1 FY2026
Leslie's, Inc. current report, Q1 FY2026
8-K
Current report, Q1 FY2026
Leslie's, Inc. current report, Q1 FY2026
8-K
Quarterly report, Q1 FY2026
Leslie's, Inc. quarterly report, Q1 FY2026
10-Q

Leslie's, Inc. current report, Q1 FY2026

Full document

Business Context and Reporting Period

This Form 8-K Current Report was filed by Leslie's, Inc. on January 27, 2026. The filing discloses a change in the Company's independent registered public accounting firm. The reporting period covers the interim period through January 27, 2026, and references fiscal years ended October 4, 2025, and September 28, 2024.

Key Financial Metrics

The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on auditor changes and internal control matters.

Material Changes Versus Prior Period

  • Accountant Change: The Audit Committee approved the appointment of Grant Thornton LLP as the new independent registered public accounting firm for the fiscal year ending October 3, 2026.
  • Dismissal of Prior Auditor: Ernst & Young LLP (EY) was dismissed effective upon the completion of their interim review for the quarter ended January 3, 2026.
  • Disagreements: There were no disagreements with EY regarding accounting principles, practices, or auditing scope during the relevant periods.

Guidance, Outlook, Risks, and Contingencies

The filing highlights significant risks related to internal controls over financial reporting:

  • Adverse Opinions: EY issued adverse opinions on the Company's internal control over financial reporting for both the fiscal years ended October 4, 2025, and September 28, 2024.
  • Material Weaknesses (FY 2025): Related to inventory and asset impairment processes.
  • Material Weaknesses (FY 2024): Related to vendor rebate and inventory processes.
  • Consultation with Successor: The Company confirmed no consultations with Grant Thornton regarding accounting principles or reportable events prior to their appointment.

Important Facts for Investor Verification

  • Verify the specific remediation plans the Company has implemented to address the material weaknesses in inventory, asset impairment, and vendor rebate processes.
  • Review the letter from Ernst & Young LLP (Exhibit 16.1) to confirm their agreement with the disclosures regarding the dismissal and the nature of the adverse opinions.
  • Monitor future filings to determine if Grant Thornton LLP has identified any additional material weaknesses or if the existing ones have been resolved.
  • Confirm that the dismissal of EY was not precipitated by any undisclosed disagreements or reportable events not mentioned in this filing.

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