REVOLVE GROUP, INC., 10-Q filed on 5/5/2026
Quarterly Report
v3.26.1
Document and Entity Information - shares
3 Months Ended
Mar. 31, 2026
Apr. 28, 2026
Document And Entity Information [Line Items]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Mar. 31, 2026  
Document Fiscal Year Focus 2026  
Document Fiscal Period Focus Q1  
Trading Symbol RVLV  
Entity Registrant Name REVOLVE GROUP, INC.  
Entity Central Index Key 0001746618  
Entity Current Reporting Status Yes  
Current Fiscal Year End Date --12-31  
Entity Filer Category Large Accelerated Filer  
Entity Interactive Data Current Yes  
Entity Shell Company false  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity File Number 001-38927  
Entity Tax Identification Number 46-1640160  
Entity Address, Address Line One 12889 Moore Street  
Entity Address, City or Town Cerritos  
Entity Address, State or Province CA  
Entity Address, Postal Zip Code 90703  
City Area Code 562  
Local Phone Number 677-9480  
Title of 12(b) Security Class A Common Stock, par value $0.001 per share  
Security Exchange Name NYSE  
Document Quarterly Report true  
Document Transition Report false  
Entity Incorporation, State or Country Code DE  
Class A Common Stock    
Document And Entity Information [Line Items]    
Entity Common Stock, Shares Outstanding   41,412,365
Class B Common Stock    
Document And Entity Information [Line Items]    
Entity Common Stock, Shares Outstanding   30,143,178
v3.26.1
Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Current assets:    
Cash and cash equivalents $ 335,845 $ 292,256
Restricted cash   10,943
Accounts receivable, net 26,454 16,561
Inventory 245,077 251,844
Income taxes receivable 1,950 1,717
Prepaid expenses and other current assets 78,912 73,706
Total current assets 688,238 647,027
Property and equipment (net of accumulated depreciation of $27,519 and $26,245 as of March 31, 2026 and December 31, 2025, respectively) 18,904 15,371
Right-of-use lease assets 30,072 28,832
Intangible assets, net 2,481 2,410
Goodwill 2,042 2,042
Other assets 39,905 29,560
Deferred income taxes 39,759 39,759
Total assets 821,401 765,001
Current liabilities:    
Accounts payable 71,021 56,409
Income taxes payable 4,643 1,357
Accrued expenses 51,664 44,297
Returns reserve 81,787 76,985
Current lease liabilities 10,851 10,534
Other current liabilities 50,620 40,963
Total current liabilities 270,586 230,545
Non-current lease liabilities 22,564 21,921
Total liabilities 293,150 252,466
Stockholders' equity:    
Additional paid-in capital 145,209 144,249
Retained earnings 381,816 368,215
Non-controlling interest 1,155  
Total stockholders' equity 528,251 512,535
Total liabilities and stockholders’ equity 821,401 765,001
Common Class A    
Stockholders' equity:    
Common stock value 41 41
Common Class B    
Stockholders' equity:    
Common stock value $ 30 $ 30
v3.26.1
Condensed Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Property and equipment, accumulated depreciation $ 27,519 $ 26,245
Common Class A    
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 1,000,000,000 1,000,000,000
Common stock, shares issued 41,370,873 40,861,973
Common stock, shares outstanding 41,370,873 40,861,973
Common Class B    
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 125,000,000 125,000,000
Common stock, shares issued 30,159,150 30,509,949
Common stock, shares outstanding 30,159,150 30,509,949
v3.26.1
Condensed Consolidated Statements of Income (Unaudited) - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Income Statement [Abstract]    
Net sales $ 342,880 $ 296,709
Cost of sales 162,265 142,423
Gross profit 180,615 154,286
Operating expenses:    
Fulfillment 10,772 9,358
Selling and distribution 57,699 49,956
Marketing 54,226 42,402
General and administrative 42,263 37,882
Total operating expenses 164,960 139,598
Income from operations 15,655 14,688
Equity earnings in unconsolidated subsidiaries (136)  
Other income, net (2,676) (893)
Income before income taxes 18,467 15,581
Provision for income taxes 4,709 4,175
Net income 13,758 11,406
Less: Net loss attributable to non-controlling interest 594 413
Net income attributable to Revolve Group, Inc. stockholders $ 14,352 $ 11,819
Earnings per share of Class A and Class B common stock:    
Basic $ 0.2 $ 0.17
Diluted $ 0.2 $ 0.16
Weighted average number of shares of Class A and Class B common stock outstanding:    
Basic 71,458 71,256
Diluted 72,351 72,271
v3.26.1
Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Statement of Comprehensive Income [Abstract]    
Net income $ 13,758 $ 11,406
Other comprehensive (loss) income:    
Cumulative translation adjustment (751) 1,958
Total other comprehensive (loss) income (751) 1,958
Total comprehensive income 13,007 13,364
Less: Comprehensive income attributable to non-controlling interest (0) (35)
Comprehensive income attributable to Revolve Group, Inc. stockholders $ 13,007 $ 13,399
v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Operating activities:    
Net income $ 13,758 $ 11,406
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 1,349 1,018
Rental product depreciation 560 351
Gain on sale of rental product (250)  
Equity-based compensation 3,249 2,753
Equity earnings in unconsolidated subsidiaries (136)  
Changes in operating assets and liabilities:    
Accounts receivable (9,893) (6,482)
Inventories 6,767 15,555
Income taxes receivable (233) 73
Prepaid expenses and other current assets (5,206) (4,513)
Other assets 11 (3,989)
Accounts payable 14,612 12,256
Income taxes payable 3,286 2,639
Accrued expenses 7,367 (559)
Returns reserve 4,802 8,866
Right-of-use lease assets and current and non-current lease liabilities (280) 37
Other current liabilities 9,657 5,734
Net cash provided by operating activities 49,420 45,145
Investing activities:    
Purchases of property and equipment (4,953) (1,779)
Purchases of rental product   (562)
Proceeds from sale of rental product 434  
Investment in equity method investees (10,964)  
Net cash used in investing activities (15,483) (2,341)
Financing activities:    
Proceeds from the exercise of stock options, net of tax withholdings on share-based payment awards (540) (531)
Net cash used in financing activities (540) (531)
Effect of exchange rate changes on cash and cash equivalents (751) 1,958
Net increase in cash and cash equivalents 32,646 44,231
Cash, cash equivalents and restricted cash, beginning of period 303,199 256,600
Cash, cash equivalents and restricted cash, end of period 335,845 300,831
Supplemental disclosure of cash flow information:    
Income taxes, net of refund 1,830 468
Operating leases 3,585 2,841
Supplemental disclosure of non-cash activities:    
Lease assets obtained in exchange for new operating lease liabilities $ 3,500 $ 6,096
v3.26.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Pay vs Performance Disclosure    
Net Income (Loss) $ 14,352 $ 11,819
v3.26.1
Insider Trading Arrangements
3 Months Ended
Mar. 31, 2026
USD ($)
shares
Trading Arrangements, by Individual  
Material Terms of Trading Arrangement

Securities Trading Plans of Directors and Executive Officers

During our last fiscal quarter, the following directors and officers, as defined in Rule 16a-1(f), adopted a “Rule 10b5-1 trading arrangement” as defined in Regulation S-K Item 408, as follows:

On March 5, 2026, Jesse Timmermans, our chief financial officer, adopted a Rule 10b5-1 trading arrangement providing for the sale from time to time of an aggregate of (i) up to 197,714 shares of our Class A common stock and (ii) the number of shares of our Class A common stock having a value of up to $500,000 upon the vesting of certain RSUs, which RSUs are expected to be granted as fully vested RSUs on March 1, 2027, assuming the satisfaction of certain performance conditions under our 2026 bonus plan. The trading arrangement is intended to satisfy the affirmative defense in Rule 10b5-1(c). The duration of the trading arrangement is until June 12, 2027, or earlier if all transactions under the trading arrangement are completed.

During our last fiscal quarter, no other director or officer, as defined in Rule 16a-1(f), adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” each as defined in Regulation S-K Item 408.

Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
Jesse Timmermans  
Trading Arrangements, by Individual  
Name Jesse Timmermans
Title chief financial officer
Rule 10b5-1 Arrangement Adopted true
Adoption Date March 5, 2026
Arrangement Duration 465 days
Aggregate Available | shares 197,714
Trading Arrangement, Securities Maximum Aggregate Value | $ $ 500,000
v3.26.1
Description of Business
3 Months Ended
Mar. 31, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business

Note 1. Description of Business

Revolve Group, Inc., or REVOLVE, is a retailer and fashion brand. Through our websites, mobile applications and other channels, we deliver an aspirational customer experience with a vast, yet curated, merchandise offering. Our dynamic platform connects a deeply engaged community of consumers, global fashion influencers, and emerging, established and owned brands. We are headquartered in Los Angeles County, California.

v3.26.1
Significant Accounting Policies
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Significant Accounting Policies

Note 2. Significant Accounting Policies

Basis of Presentation

Our unaudited condensed consolidated interim financial information has been prepared in accordance with Article 10 of Regulation S-X. As permitted under those rules, certain footnotes or other financial information that are normally required by generally accepted accounting principles, or GAAP, in the United States can be condensed or omitted. These financial statements have been prepared on the same basis as our annual audited financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for the fair statement of our financial information. These interim results are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2026 or for any other interim period or for any other future year. All intercompany transactions and balances have been eliminated in consolidation. Our fiscal year ends on December 31 of each year.

The accompanying unaudited condensed consolidated financial statements and related notes thereto should be read in conjunction with the audited consolidated financial statements and the related notes thereto for the fiscal year ended December 31, 2025 contained in our Annual Report on Form 10-K filed with the Securities and Exchange Commission, or the SEC, on February 25, 2026.

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of net sales and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include: the allowance for sales returns, the valuation of deferred tax assets, inventory, equity‑based compensation, valuation of goodwill, reserves for income tax uncertainties and other contingencies, and breakage of store credit and gift cards.

Net Sales

Revenue is primarily derived from the sale of apparel merchandise through our sites and, when applicable, shipping revenue. We recognize revenue through the following steps: (1) identification of the contract, or contracts, with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, we satisfy a performance obligation. A contract is created with our customer at the time the order is placed by the customer, which creates a performance obligation to deliver the product to the customer. We recognize revenue for the performance obligation at the time control of the merchandise passes to the customer, which is at the time of shipment. In addition, we have elected to treat shipping and handling as fulfillment activities and not a separate performance obligation.

We have a Loyalty Club program within the REVOLVE and FWRD segments. Eligible customers who enroll in the program will generally earn points for every dollar spent and will automatically receive a $20 reward once they earn 2,000 points. We defer revenue based on an allocation of the price of the customer purchase and the estimated standalone selling price of the points earned. Revenue is recognized once the reward is redeemed or expires or once

unconverted points expire. Rewards generally expire 90 days after they are issued and unconverted points generally expire if a customer fails to engage in any activity that generates points for a period of one year or if their participation in the program is otherwise terminated.

In accordance with our policy on returns and exchanges, merchandise returns are generally accepted for full refund if returned within 30 days of the original purchase date and merchandise may be exchanged up to 60 days from the original purchase date. At the time of sale, we establish a reserve for merchandise returns, based on historical experience, merchandise mix and expected future returns, which is recorded as a reduction of sales. Accordingly, cost of sales is also reduced and an offsetting asset is recorded within prepaid expenses and other current assets for expected merchandise to be returned.

The following table presents a roll-forward of our sales return reserve for the three months ended March 31, 2026 (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Beginning balance

 

$

76,985

 

 

$

69,661

 

Returns

 

 

(425,489

)

 

 

(376,814

)

Provisions

 

 

430,291

 

 

 

385,680

 

Ending balance

 

$

81,787

 

 

$

78,527

 

 

We may also issue store credit in lieu of cash refunds or exchanges and sell gift cards without expiration dates to our customers. Store credits issued and proceeds from the issuance of gift cards are recorded as deferred revenue and recognized as revenue when the store credit or gift cards are redeemed or upon inclusion in our store credit and gift card breakage estimates. Revenue recognized in net sales on breakage on store credit and gift cards was $1.3 million and $1.0 million for the three months ended March 31, 2026 and 2025, respectively.

Sales taxes and duties collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from net sales. We currently collect and remit sales taxes in all U.S. states that have enacted laws requiring out-of-state retailers to do so. However, certain jurisdictions may assert that we have tax collection obligations for prior periods in which we did not collect sales taxes. To the extent such obligations are determined to apply and the applicable statutes of limitations have not expired, we could be subject to assessments, interest, or penalties. No significant interest or penalties related to sales taxes are recognized in the accompanying condensed consolidated financial statements.

We have exposure to losses from fraudulent credit card charges. We record losses when incurred related to these fraudulent charges as amounts have historically been insignificant.

See Note 9, Segment Information, for disaggregation of net sales by reportable segment, geographic area and major product category.

Rental Product, Net

We rent a limited quantity of our product assortment, primarily handbags, to customers through a consignment agreement with a third party. We consider rental product to be a long-term productive asset and classify it as other assets within the Companys condensed consolidated balance sheets.

Rental product is stated at cost, less accumulated depreciation. We depreciate rental product, less an estimated salvage value, over its estimated useful life, using the straight-line method. The estimated useful life of our rental product is typically two years. Rental product depreciation is included in cost of sales in the condensed consolidated statements of income. As of March 31, 2026, rental product, net amounted to $1.9 million and was included within other assets. Rental product depreciation was $0.6 million and $0.4 million for the three months ended March 31, 2026 and 2025, respectively.

Our consignment partner offers customers an opportunity to purchase items in rentable condition prior to the end of their useful life. In such instances, we consider the disposal of rental product to be a sale and record the proceeds

as net sales and record the net book value of the items at the time of sale as cost of sales in the condensed consolidated statements of income. Write-offs for losses on lost, damaged, and unreturned products are recorded as rental product depreciation within cost of sales.

Rental Product Revenues

Rental product revenues are recognized ratably over the subscription period, commencing on the date the subscriber enrolls in the rental program, net of discounts, customer credits and refunds and are recorded within net sales in the condensed consolidated statements of income. The subscription fees are collected from the customer upon enrollment. The subscription has a minimum period of three months after which it renews automatically on a monthly basis until cancelled by the customer.

Business Combinations

We account for business combinations using the acquisition method. All of the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree are recorded at their acquisition date fair values. The difference between the aggregate consideration paid for an acquisition and the fair value of the net assets acquired is recorded as either goodwill or a bargain purchase gain. Identifiable intangible assets with finite lives are amortized over their useful lives. Amortization of intangible assets is recorded within general and administrative expenses.

We use estimates and assumptions available to us as a part of the determination of fair value to accurately value assets acquired, liabilities assumed and any non-controlling interest on the business combination date. These estimates are subject to measurement period adjustments. As a result, during the preliminary determination of fair value, which may be up to one year from the business combination date, we may record adjustments to the assets acquired or liabilities assumed subsequent to the completion of the determination of fair value in the period in which the adjustments were determined. Non-controlling interest, if any, is measured using the fair value of the subsidiaries’ identifiable assets and liabilities at the date of acquisition, subject to possible adjustments for up to one year from the business combination date.

We also may incur acquisition-related and other expenses including legal, banking, accounting and other advisory fees of third parties which are recorded within general and administrative expenses in the period in which they were incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.

Equity Method Investment

On January 1, 2026, we acquired a 48% equity interest in a privately held apparel company for approximately $11.0 million in cash. This transaction was accounted for as equity method investment, reflecting our ability to exercise significant influence over the investee without a controlling financial interest, and is recorded within other assets.

Under the equity method, the investment is initially recorded at cost and subsequently adjusted for our proportionate share of the investee’s net income or loss and distributions received.

Disposal of Subsidiary

During the second quarter of 2024, pursuant to a decision rendered by the Commercial Court of Paris, Revolve Group, Inc. acquired the business of Alexandre Vauthier, a French luxury fashion brand, for $0.4 million. The acquisition was made through L.A. Rive Droite, a newly incorporated French joint stock company. Under the terms of the agreement, until recently, Revolve Group owned an 80% interest and Mr. Alexandre Vauthier owned the remaining 20% interest in L.A. Rive Droite.

During the second quarter of 2025, we ceased funding the operations of our majority-owned foreign subsidiary, L.A. Rive Droite. Shortly thereafter, the subsidiary initiated formal insolvency proceedings under local law, which

was approved on May 28, 2025. As a result, we no longer exercise control over the subsidiary and deconsolidated its financial results effective May 28, 2025.

We recognized a $2.4 million loss on deconsolidation in the second quarter of 2025, reflecting the derecognition of net assets, the write-off of our investment and shareholder loans and the elimination of non-controlling interest. This amount is included in other income, net in our condensed consolidated statements of income.

Accounting Pronouncements Not Yet Effective

In November 2024, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2024-03, Income Statement: Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 320‑40), which requires additional disclosures around specific expense categories in the notes to the financial statements. This guidance is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. We are currently evaluating the impact that this new guidance may have on our consolidated financial statements and related disclosures.

In September 2025, the FASB issued Accounting Standards Update, or ASU, 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350‑40): Targeted Improvements to the Accounting for Internal-Use Software, which replaces the previous project-stage model with a principles-based approach for capitalizing internal-use software costs. This guidance is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. We are currently evaluating the impact that this new guidance may have on our consolidated financial statements and related disclosures.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which clarifies the guidance in Topic 270 to improve the consistency of interim financial reporting. The ASU provides a comprehensive list of required interim disclosures and introduces a disclosure principle requiring entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for annual periods beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. We are currently evaluating the impact that this new guidance may have on our disclosures.

v3.26.1
Line of Credit
3 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
Line of Credit

Note 3. Line of Credit

On February 2, 2026, we amended our existing credit agreement to, among other things, extend the maturity date from March 23, 2026 to February 2, 2031, adjust the eligible inventory component of the borrowing base, amend certain of the reporting obligations and provide additional flexibility under certain of the negative covenants. The line of credit provides us with up to $75.0 million aggregate principal in revolver borrowings, based on eligible inventory and accounts receivable less reserves. Borrowings under the credit agreement accrue interest at a per annum rate equal to, at our option, (1) a base rate equal to the highest of (a) the federal funds rate, plus 0.50%, (b) the prime rate and (c) a term SOFR rate determined on the basis of a one-month interest period, plus 1.00%, or (2) a term SOFR rate, subject to a floor of 0.00%, in each case, plus a margin ranging from 0.25% to 0.75% per year in the case of base rate loans, and 1.25% to 1.75% per year in the case of term SOFR rate loans, depending upon availability under the credit agreement as of the most recently ended fiscal quarter. No borrowings were outstanding as of March 31, 2026 and December 31, 2025.

We are also obligated to pay other customary fees for a credit facility of this size and type, including an unused commitment fee. The credit agreement also permits us, in certain circumstances, to request an increase in the facility by an additional amount of up to $25.0 million (in an initial minimum amount of $10.0 million and in increments of $5.0 million thereafter) at the same maturity, pricing and other terms as the existing revolving commitments. Our obligations under the credit agreement are secured by substantially all of our assets and the assets of our subsidiaries that are borrowers or guarantors under the credit agreement. The credit agreement also contains customary covenants restricting certain of our activities, including limitations on our ability to sell assets, engage in mergers and acquisitions, enter into transactions involving related parties, obtain letters of credit, incur indebtedness, repurchase stock or grant liens or negative pledges on our assets, make loans or make other investments. Under these covenants, we are prohibited from paying cash dividends with respect to our capital stock, subject to certain exceptions. We are also required to maintain a minimum consolidated fixed charge coverage ratio of 1.00 to 1.00 for any twelve consecutive fiscal month period, determined as of the last date of each fiscal quarter.

v3.26.1
Equity-based Compensation
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Equity-based Compensation

Note 4. Equity-based Compensation

In 2013, Twist Holdings, LLC, or Twist, and Advance Holdings, LLC, or Advance, which subsequently became part of Revolve Group, Inc., adopted equity incentive plans that we refer to collectively as the 2013 Plan, pursuant to which the board of managers could grant options to purchase Class A units to officers and employees. Options could be granted with an exercise price equal to or greater than the unit’s fair value at the date of grant. All issued awards have 10 year terms and generally vest and become fully exercisable annually over five years of service from the date of grant. Awards will become fully vested upon the sale of the company. The then-outstanding options to purchase Class A units were converted into options to purchase shares of our Class B common stock in connection with our corporate conversion in June 2019.

In September 2018, the board of directors adopted the 2019 Equity Incentive Plan, or the 2019 Plan, which became effective in June 2019. Under the 2019 Plan, a total of 4,500,000 shares of our Class A common stock are reserved for issuance as options, stock appreciation rights, restricted stock, restricted stock units, or RSUs, performance units or performance shares. Upon the completion of our IPO, the 2019 Plan replaced the 2013 Plan, however, the 2013 Plan continues to govern the terms and conditions of the outstanding awards previously granted under that plan. The number of shares that will be available for issuance under our 2019 Plan also will increase annually on the first day of each year in an amount equal to the least of: (1) 6,900,000 shares, (2) 5% of the outstanding shares of all classes of our common stock as of the last day of the immediately preceding year and (3) such other amount as our board of directors may determine. Our board of directors determined not to increase the number of shares reserved for issuance under the 2019 Plan as of January 1, 2026. As of March 31, 2026, approximately 8.0 million shares of Class A common stock remain available for future issuance under the 2019 Plan.

Option activity for the three months ended March 31, 2026 under the 2013 Plan and 2019 Plan is as follows:

 

 

 

Number of
Shares

 

 

Weighted
Average
Exercise Price

 

 

Weighted
Average
Remaining
Contractual
Term
(years)

 

 

Aggregate
Intrinsic
Value
(thousands)

 

Balance at January 1, 2026

 

 

4,775,949

 

 

$

17.06

 

 

 

6.7

 

 

$

68,926

 

Granted

 

 

254,562

 

 

 

25.51

 

 

 

9.9

 

 

 

 

Exercised

 

 

(70,243

)

 

 

12.23

 

 

 

 

 

 

 

Forfeited

 

 

(10,790

)

 

 

24.03

 

 

 

 

 

 

 

Expired

 

 

(11,123

)

 

 

21.21

 

 

 

 

 

 

 

Balance at March 31, 2026

 

 

4,938,355

 

 

 

17.54

 

 

 

6.7

 

 

 

36,359

 

Exercisable at March 31, 2026

 

 

1,827,105

 

 

 

18.43

 

 

 

4.8

 

 

 

15,319

 

Vested and expected to vest

 

 

3,905,083

 

 

 

18.64

 

 

 

6.5

 

 

 

26,842

 

 

RSU award activity for the three months ended March 31, 2026 under the 2019 Plan is as follows:

 

 

 

Class A
Common
Stock

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Weighted
Average
Remaining
Contractual
Term
(years)

 

 

Aggregate
Intrinsic
Value
(thousands)

 

Unvested at January 1, 2026

 

 

134,606

 

 

$

22.43

 

 

 

1.8

 

 

$

4,064

 

Granted

 

 

145,387

 

 

 

25.13

 

 

 

 

 

 

 

Released

 

 

(143,201

)

 

 

25.16

 

 

 

 

 

 

 

Forfeited

 

 

 

 

 

 

 

 

 

 

 

 

Unvested at March 31, 2026

 

 

136,792

 

 

 

22.43

 

 

 

1.4

 

 

 

3,093

 

There were 254,562 options and 145,387 RSUs granted during the three months ended March 31, 2026. The weighted average grant-date fair value of options and RSUs granted during the three months ended March 31, 2026 was $13.73 per share and $25.13 per share, respectively.

As of March 31, 2026, there was $15.4 million of total unrecognized compensation cost related to unvested RSUs and time-based options granted under the 2013 Plan and 2019 Plan, which is expected to be recognized over a weighted average service period of 3.5 years.

2023 Performance Option Awards

On September 15, 2023, the Company granted an aggregate of 1,701,479 performance-based options to certain members of management with an exercise price of $13.05 and a grant-date fair value of $6.79. In addition, on November 3, 2023, the Company granted 49,971 performance-based options to a member of management with an exercise price of $13.35 and a grant-date fair value of $6.94. Collectively, we refer to these option awards as the 2023 Performance Option Awards. The 2023 Performance Option Awards are subject to multiple vesting tranches that vest upon achievement of certain predefined financial milestones. As of March 31, 2026, we had $1.8 million of total unrecognized stock-based compensation expense for the financial milestones that were considered probable of achievement, which will be recognized over a weighted-average period of 1.7 years. As of March 31, 2026, we had unrecognized stock-based compensation expense of $6.8 million for the operational milestones that were considered not probable of achievement. During the three months ended March 31, 2026 and 2025, we recorded stock-based compensation expense of $0.5 million and $0.1 million, respectively, related to the 2023 Performance Option Awards.

2026 Performance Option Awards

On March 1, 2026, the Company granted an aggregate of 119,246 performance-based options to certain employees and members of management with an exercise price of $25.16 and a grant-date fair value of $13.13. We refer to these option awards as the 2026 Performance Option Awards. The 2026 Performance Option Awards are subject to multiple vesting tranches that vest upon achievement of certain predefined financial milestones. As of March 31, 2026, we had $1.1 million of total unrecognized stock-based compensation expense for the financial milestones that were considered probable of achievement, which will be recognized over a weighted-average period of 1.6 years. As of March 31, 2026, we had unrecognized stock-based compensation expense of $0.4 million for the operational milestones that were considered not probable of achievement. During the three months ended March 31, 2026, we recorded stock-based compensation expense of $0.1 million, related to the 2026 Performance Option Awards.

Equity‑based compensation cost included in general and administrative expense in the accompanying condensed consolidated statements of income amounted to $3.2 million and $2.8 million for the three months ended March 31, 2026 and 2025, respectively. There was an excess income tax benefit of $0.2 million recognized in the condensed consolidated statements of income for equity‑based compensation arrangements for both the three months ended March 31, 2026 and 2025.

v3.26.1
Commitments and Contingencies
3 Months Ended
Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 5. Commitments and Contingencies

Contingencies

We record a loss contingency when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. We also disclose material contingencies when we believe a loss is not probable but reasonably possible. Accounting for contingencies requires us to use judgment related to both the likelihood of a loss and the estimate of the amount or range of loss. Although we cannot predict with assurance the outcome of any litigation or tax matters, we do not believe there are currently any such actions that, if resolved unfavorably, would have a material impact on our operating results, financial position and cash flows.

Indemnifications

In the ordinary course of business, we may provide indemnifications of varying scope and terms to vendors, directors, officers and other parties with respect to certain matters. We have not incurred any material costs as a result of such indemnifications and have not accrued any liabilities related to such obligations in our condensed consolidated financial statements.

Tax Contingencies

We are subject to income taxes in the United States, the United Kingdom, or UK, Philippines, Netherlands and Canada. Significant judgment is required in evaluating our tax positions and determining our provision for income taxes. During the ordinary course of business, there are transactions and calculations for which the ultimate tax determination is uncertain. We establish reserves for tax-related uncertainties based on estimates of whether, and the extent to which, additional taxes will be due. These reserves are established when we believe that certain positions might be challenged despite our belief that our tax return positions are fully supportable. We adjust these reserves in light of changing facts and circumstances, such as the outcome of tax audits. Our provision for income taxes does not include any reserve provision because we believe that all of our tax positions are highly certain.

Legal Proceedings

During the second quarter of 2025, we accrued $1.0 million to general and administrative expenses for estimated losses and legal fees related to certain pending legal matters. An additional $1.0 million was accrued during the third quarter of 2025 for estimated losses and legal fees related to these matters. While the outcome of these matters cannot be predicted with certainty, we do not believe they will have a material adverse effect on our financial condition or results of operations.

In December 2025, we became subject to two lawsuits filed by the former founder and executive of a majority-owned subsidiary acquired in 2024 and subsequently liquidated in May 2025. The complaints allege fraudulent misrepresentation, breach of the shareholders’ agreement, breach of the bylaws and mismanagement of the majority-owned subsidiary by REVOLVE and seek related monetary damages. At this time, we are unable to reasonably estimate the possible loss or range of loss, if any, associated with this matter.

During the first quarter of 2026, we accrued $0.5 million to general and administrative expenses for estimated losses and legal fees related to a pending legal matter. While the outcome of this matter cannot be predicted with certainty, we do not believe it will have a material adverse effect on our financial condition or results of operations.

v3.26.1
Income Taxes
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Income Taxes

Note 6. Income Taxes

The following table summarizes our effective tax rate for the periods presented (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Income before income taxes

 

$

18,467

 

 

$

15,581

 

Provision for income taxes

 

 

4,709

 

 

 

4,175

 

Effective tax rate

 

 

25.5

%

 

 

26.8

%

 

The decrease in the effective tax rate for the three months ended March 31, 2026, as compared to the same period in 2025, was primarily due to the prior year increase in valuation allowance against deferred tax assets, which did not recur in the current period.

In October 2021, the Organization for Economic Co-operation and Development, or OECD, issued a statement updating and finalizing the key components of the two-pillar plan on global tax reform, intended to be effective on January 1, 2024. Pillar One focuses on nexus and profit allocation. Pillar Two provides for a global minimum effective corporate tax rate of 15%, applied on a jurisdiction-by-jurisdiction basis. While the U.S. has not adopted the Pillar Two rules, various other governments around the world are enacting legislation. Although these rules are not currently applicable to us, we operate in participating countries that have implemented or are expected to implement these rules. On January 5, 2026, the OECD announced a “side-by-side” elective safe harbor that would exempt electing U.S.-parented multinational entities from the fifteen percent global minimum tax for taxable years beginning on or after January 1, 2026. We continue to evaluate the impact of these tax developments and those under other OECD and non-U.S. rules as new guidance and regulations are published and become applicable. Further, legislation commonly known as the One Big Beautiful Bill Act enacted in July 2025 modified certain tax provisions that had an impact on our tax liability and financial condition.

v3.26.1
Stockholders' Equity and Stock Repurchase Program
3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Stockholders' Equity and Stock Repurchase Program

Note 7. Stockholders’ Equity and Stock Repurchase Program

Changes in stockholders’ equity for the three months ended March 31, 2026 and 2025 were as follows:

 

 

 

Three Months Ended March 31, 2026

 

 

 

Common Stock

 

 

Additional
Paid-in

 

 

Retained

 

 

Non-controlling

 

 

Total
Stockholders’

 

 

 

Number

 

 

Amount

 

 

Capital

 

 

Earnings

 

 

Interest

 

 

Equity

 

 

 

(in thousands, except share data)

 

Beginning balance

 

 

71,371,922

 

 

$

71

 

 

$

144,249

 

 

$

368,215

 

 

$

 

 

$

512,535

 

Issuance of Class A common stock from
   exercise of stock options and vesting
   of restricted stock units

 

 

158,101

 

 

 

 

 

 

(540

)

 

 

 

 

 

 

 

 

(540

)

Equity-based
   compensation

 

 

 

 

 

 

 

 

3,249

 

 

 

 

 

 

 

 

 

3,249

 

Cumulative translation
   adjustment

 

 

 

 

 

 

 

 

 

 

 

(751

)

 

 

 

 

 

(751

)

Issuance of non-controlling interest at fair value

 

 

 

 

 

 

 

 

(1,749

)

 

 

 

 

 

1,749

 

 

 

 

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

14,352

 

 

 

(594

)

 

 

13,758

 

Ending balance

 

 

71,530,023

 

 

$

71

 

 

$

145,209

 

 

$

381,816

 

 

$

1,155

 

 

$

528,251

 

 

 

 

Three Months Ended March 31, 2025

 

 

 

Common Stock

 

 

Additional
Paid-in

 

 

Retained

 

 

Non-controlling

 

 

Total
Stockholders’

 

 

 

Number

 

 

Amount

 

 

Capital

 

 

Earnings

 

 

Interest

 

 

Equity

 

 

 

(in thousands, except share data)

 

Beginning balance

 

 

71,200,480

 

 

$

72

 

 

$

133,046

 

 

$

305,070

 

 

$

(403

)

 

$

437,785

 

Issuance of Class A common stock from
   exercise of stock options and vesting
   of restricted stock units

 

 

132,132

 

 

 

 

 

 

(531

)

 

 

 

 

 

 

 

 

(531

)

Equity-based
   compensation

 

 

 

 

 

 

 

 

2,753

 

 

 

 

 

 

 

 

 

2,753

 

Cumulative translation
   adjustment

 

 

 

 

 

 

 

 

 

 

 

1,958

 

 

 

 

 

 

1,958

 

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

11,819

 

 

 

(413

)

 

 

11,406

 

Ending balance

 

 

71,332,612

 

 

$

72

 

 

$

135,268

 

 

$

318,847

 

 

$

(816

)

 

$

453,371

 

 

Stock Repurchase Program

In August 2023, our board of directors authorized a stock repurchase program of up to $100 million of our outstanding Class A common stock. The timing and amount of any stock repurchases is determined based on market conditions, stock price and other factors, and the program does not require us to repurchase any specific number of shares of Class A common stock. The program has no expiration date but it may be modified, suspended or terminated at any time. The stock repurchase program is funded from available cash and cash equivalents. All repurchased shares under the stock repurchase program will be retired.

No shares were repurchased during the three months ended March 31, 2026 and 2025.

v3.26.1
Earnings per Share
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Earnings per Share

Note 8. Earnings per Share

Basic and diluted earnings per share is presented in conformity with the two-class method required for multiple classes of common stock. The rights of the holders of Class A and Class B common stock are identical, except for voting and conversion rights. Each share of Class A common stock is entitled to one vote per share. Each share of Class B common stock is entitled to ten votes per share and is convertible at any time into one share of Class A common stock.

Basic earnings per share is computed by dividing the net income attributable to common stockholders by the weighted-average number of shares of common stock outstanding during the period.

Diluted earnings per share represents net income attributable to common stockholders divided by the weighted-average number of shares of common stock outstanding, inclusive of the effect of dilutive stock options and RSUs. The undistributed earnings are allocated based on the participation rights of shares of Class A and Class B common stock as if the earnings for the year have been distributed. As the liquidation and dividend rights are identical for both classes, the undistributed earnings are allocated on a proportionate basis.

The calculation of diluted earnings per share for Class A common stock assumes the conversion of Class B common stock, while diluted earnings per share of Class B common stock does not assume the conversion of Class A common stock as Class A common stock is not convertible into Class B common stock. Similarly, outstanding options to purchase Class B common stock and RSUs that are dilutive are included in the calculation of diluted earnings for both Class A and Class B common stock.

In August 2023, our board of directors authorized a stock repurchase program of up to $100 million of our outstanding Class A common stock. Repurchases during any given fiscal period under the repurchase program reduce the weighted-average number of shares of common stock outstanding for the period.

The following table presents the calculation of basic and diluted earnings per share:

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

 

 

(in thousands, except per share data)

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

 

Net income

 

$

7,939

 

 

$

5,819

 

 

$

6,429

 

 

$

4,977

 

Net loss attributable to non-controlling interest

 

 

343

 

 

 

251

 

 

 

233

 

 

 

180

 

Net income attributable to common
   stockholders — basic

 

 

8,282

 

 

 

6,070

 

 

 

6,662

 

 

 

5,157

 

Reallocation of undistributed earnings as a result of conversion of Class B to Class A common stock

 

 

6,070

 

 

 

 

 

 

5,157

 

 

 

 

Reallocation of undistributed earnings to Class B common stock

 

 

 

 

 

102

 

 

 

 

 

 

94

 

Net income attributable to common
   stockholders — diluted

 

$

14,352

 

 

$

6,172

 

 

$

11,819

 

 

$

5,251

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares used
   to compute earnings per
   share — basic

 

 

41,235

 

 

 

30,223

 

 

 

40,164

 

 

 

31,092

 

Conversion of Class B to Class A
   common stock outstanding

 

 

30,223

 

 

 

 

 

 

31,092

 

 

 

 

Effect of dilutive stock options
   and RSUs

 

 

893

 

 

 

893

 

 

 

1,015

 

 

 

1,015

 

Weighted average number of shares
   used to compute earnings
   per share — diluted

 

 

72,351

 

 

 

31,116

 

 

 

72,271

 

 

 

32,107

 

Earnings per share:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

0.20

 

 

$

0.20

 

 

$

0.17

 

 

$

0.17

 

Diluted

 

$

0.20

 

 

$

0.20

 

 

$

0.16

 

 

$

0.16

 

 

The following have been excluded from the computation of basic and diluted earnings per share as their effect would have been anti-dilutive (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Stock options to purchase Class A
   and Class B common stock, and RSUs

 

 

1,253

 

 

 

968

 

v3.26.1
Segment Information
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Segment Information

Note 9. Segment Information

We have two reportable segments, REVOLVE and FWRD, each offering apparel, shoes, accessories, and beauty products available for sale to customers through their respective websites and mobile applications. Our reportable segments have been identified based on how our chief operating decision makers manage our business, make operating decisions and evaluate operating performance. Our chief operating decision makers are our co-founders and co-chief executive officers. We evaluate the performance of our reportable segments based on net sales and gross profit. Management does not evaluate the performance of our reportable segments using asset measures. During the three months ended March 31, 2026 and 2025, no customer represented over 10% of net sales.

The following tables summarize our net sales, cost of sales and gross profit for each of our reportable segments (in thousands):

 

 

 

Three Months Ended March 31,

 

Net sales

 

2026

 

 

2025

 

REVOLVE

 

$

293,243

 

 

$

254,395

 

FWRD

 

 

49,637

 

 

 

42,314

 

Total

 

$

342,880

 

 

$

296,709

 

 

 

Cost of sales

 

 

 

 

 

 

REVOLVE

 

$

133,716

 

 

$

115,610

 

FWRD

 

 

28,549

 

 

 

26,813

 

Total

 

$

162,265

 

 

$

142,423

 

 

Gross profit

 

 

 

 

 

 

REVOLVE

 

$

159,527

 

 

$

138,785

 

FWRD

 

 

21,088

 

 

 

15,501

 

Total

 

$

180,615

 

 

$

154,286

 

 

The following table presents net sales by geographic area (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

United States

 

$

273,989

 

 

$

239,243

 

Rest of the world (1)

 

 

68,891

 

 

 

57,466

 

Total

 

$

342,880

 

 

$

296,709

 

 

(1) No individual country exceeded 10% of total net sales for any period presented.

 

The following tables summarize net sales (in thousands) and percentage of net sales by product category for the three months ended March 31, 2026 and 2025:

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Net Sales

 

 

 

 

 

 

Fashion Apparel

 

$

162,255

 

 

$

138,313

 

Dresses

 

 

95,119

 

 

 

82,189

 

Handbags, Shoes and Accessories

 

 

65,487

 

 

 

59,989

 

Beauty

 

 

16,220

 

 

 

13,276

 

Other (1)

 

 

3,799

 

 

 

2,942

 

Total net sales

 

$

342,880

 

 

$

296,709

 

 

 

 

 

 

 

 

As a percentage of net sales

 

 

 

 

 

 

Fashion Apparel

 

 

47

%

 

 

47

%

Dresses

 

 

28

%

 

 

28

%

Handbags, Shoes and Accessories

 

 

19

%

 

 

20

%

Beauty

 

 

5

%

 

 

4

%

Other (1)

 

 

1

%

 

 

1

%

Total net sales

 

 

100

%

 

 

100

%

 

(1)
Includes deferred revenue, shipping revenue, rental product revenue and other revenue.
v3.26.1
Detail of Certain Balance Sheet Accounts
3 Months Ended
Mar. 31, 2026
Balance Sheet Related Disclosures [Abstract]  
Detail of Certain Balance Sheet Accounts

Note 10. Detail of Certain Balance Sheet Accounts

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Expected merchandise returns, net

 

$

32,972

 

 

$

30,515

 

Advanced payments on inventory to be delivered from vendors

 

 

19,451

 

 

 

18,236

 

Prepaid marketing

 

 

7,777

 

 

 

5,912

 

Other

 

 

18,712

 

 

 

19,043

 

Total prepaid expenses and other current assets

 

$

78,912

 

 

$

73,706

 

Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Marketing

 

$

26,926

 

 

$

17,928

 

Consumption taxes

 

 

8,811

 

 

 

5,433

 

Salaries and related benefits

 

 

5,801

 

 

 

7,879

 

Selling and distribution

 

 

4,409

 

 

 

5,383

 

Other

 

 

5,717

 

 

 

7,674

 

Total accrued expenses

 

$

51,664

 

 

$

44,297

 

Other Current Liabilities

Other current liabilities consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Store credit

 

$

25,420

 

 

$

23,433

 

Loyalty Club liability

 

 

8,519

 

 

 

7,620

 

Gift cards

 

 

4,903

 

 

 

5,651

 

Other

 

 

11,778

 

 

 

4,259

 

Total other current liabilities

 

$

50,620

 

 

$

40,963

 

v3.26.1
Significant Accounting Policies (Policies)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

Our unaudited condensed consolidated interim financial information has been prepared in accordance with Article 10 of Regulation S-X. As permitted under those rules, certain footnotes or other financial information that are normally required by generally accepted accounting principles, or GAAP, in the United States can be condensed or omitted. These financial statements have been prepared on the same basis as our annual audited financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for the fair statement of our financial information. These interim results are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2026 or for any other interim period or for any other future year. All intercompany transactions and balances have been eliminated in consolidation. Our fiscal year ends on December 31 of each year.

The accompanying unaudited condensed consolidated financial statements and related notes thereto should be read in conjunction with the audited consolidated financial statements and the related notes thereto for the fiscal year ended December 31, 2025 contained in our Annual Report on Form 10-K filed with the Securities and Exchange Commission, or the SEC, on February 25, 2026.

Use of Estimates

Use of Estimates

The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of net sales and expenses during the reporting period. Actual results could differ from those estimates. Significant items subject to such estimates and assumptions include: the allowance for sales returns, the valuation of deferred tax assets, inventory, equity‑based compensation, valuation of goodwill, reserves for income tax uncertainties and other contingencies, and breakage of store credit and gift cards.

Net Sales

Net Sales

Revenue is primarily derived from the sale of apparel merchandise through our sites and, when applicable, shipping revenue. We recognize revenue through the following steps: (1) identification of the contract, or contracts, with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, we satisfy a performance obligation. A contract is created with our customer at the time the order is placed by the customer, which creates a performance obligation to deliver the product to the customer. We recognize revenue for the performance obligation at the time control of the merchandise passes to the customer, which is at the time of shipment. In addition, we have elected to treat shipping and handling as fulfillment activities and not a separate performance obligation.

We have a Loyalty Club program within the REVOLVE and FWRD segments. Eligible customers who enroll in the program will generally earn points for every dollar spent and will automatically receive a $20 reward once they earn 2,000 points. We defer revenue based on an allocation of the price of the customer purchase and the estimated standalone selling price of the points earned. Revenue is recognized once the reward is redeemed or expires or once

unconverted points expire. Rewards generally expire 90 days after they are issued and unconverted points generally expire if a customer fails to engage in any activity that generates points for a period of one year or if their participation in the program is otherwise terminated.

In accordance with our policy on returns and exchanges, merchandise returns are generally accepted for full refund if returned within 30 days of the original purchase date and merchandise may be exchanged up to 60 days from the original purchase date. At the time of sale, we establish a reserve for merchandise returns, based on historical experience, merchandise mix and expected future returns, which is recorded as a reduction of sales. Accordingly, cost of sales is also reduced and an offsetting asset is recorded within prepaid expenses and other current assets for expected merchandise to be returned.

The following table presents a roll-forward of our sales return reserve for the three months ended March 31, 2026 (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Beginning balance

 

$

76,985

 

 

$

69,661

 

Returns

 

 

(425,489

)

 

 

(376,814

)

Provisions

 

 

430,291

 

 

 

385,680

 

Ending balance

 

$

81,787

 

 

$

78,527

 

 

We may also issue store credit in lieu of cash refunds or exchanges and sell gift cards without expiration dates to our customers. Store credits issued and proceeds from the issuance of gift cards are recorded as deferred revenue and recognized as revenue when the store credit or gift cards are redeemed or upon inclusion in our store credit and gift card breakage estimates. Revenue recognized in net sales on breakage on store credit and gift cards was $1.3 million and $1.0 million for the three months ended March 31, 2026 and 2025, respectively.

Sales taxes and duties collected from customers and remitted to governmental authorities are accounted for on a net basis and therefore are excluded from net sales. We currently collect and remit sales taxes in all U.S. states that have enacted laws requiring out-of-state retailers to do so. However, certain jurisdictions may assert that we have tax collection obligations for prior periods in which we did not collect sales taxes. To the extent such obligations are determined to apply and the applicable statutes of limitations have not expired, we could be subject to assessments, interest, or penalties. No significant interest or penalties related to sales taxes are recognized in the accompanying condensed consolidated financial statements.

We have exposure to losses from fraudulent credit card charges. We record losses when incurred related to these fraudulent charges as amounts have historically been insignificant.

See Note 9, Segment Information, for disaggregation of net sales by reportable segment, geographic area and major product category.

Rental Product, Net

Rental Product, Net

We rent a limited quantity of our product assortment, primarily handbags, to customers through a consignment agreement with a third party. We consider rental product to be a long-term productive asset and classify it as other assets within the Companys condensed consolidated balance sheets.

Rental product is stated at cost, less accumulated depreciation. We depreciate rental product, less an estimated salvage value, over its estimated useful life, using the straight-line method. The estimated useful life of our rental product is typically two years. Rental product depreciation is included in cost of sales in the condensed consolidated statements of income. As of March 31, 2026, rental product, net amounted to $1.9 million and was included within other assets. Rental product depreciation was $0.6 million and $0.4 million for the three months ended March 31, 2026 and 2025, respectively.

Our consignment partner offers customers an opportunity to purchase items in rentable condition prior to the end of their useful life. In such instances, we consider the disposal of rental product to be a sale and record the proceeds

as net sales and record the net book value of the items at the time of sale as cost of sales in the condensed consolidated statements of income. Write-offs for losses on lost, damaged, and unreturned products are recorded as rental product depreciation within cost of sales.

Rental Product Revenues

Rental Product Revenues

Rental product revenues are recognized ratably over the subscription period, commencing on the date the subscriber enrolls in the rental program, net of discounts, customer credits and refunds and are recorded within net sales in the condensed consolidated statements of income. The subscription fees are collected from the customer upon enrollment. The subscription has a minimum period of three months after which it renews automatically on a monthly basis until cancelled by the customer.

Business Combinations

Business Combinations

We account for business combinations using the acquisition method. All of the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree are recorded at their acquisition date fair values. The difference between the aggregate consideration paid for an acquisition and the fair value of the net assets acquired is recorded as either goodwill or a bargain purchase gain. Identifiable intangible assets with finite lives are amortized over their useful lives. Amortization of intangible assets is recorded within general and administrative expenses.

We use estimates and assumptions available to us as a part of the determination of fair value to accurately value assets acquired, liabilities assumed and any non-controlling interest on the business combination date. These estimates are subject to measurement period adjustments. As a result, during the preliminary determination of fair value, which may be up to one year from the business combination date, we may record adjustments to the assets acquired or liabilities assumed subsequent to the completion of the determination of fair value in the period in which the adjustments were determined. Non-controlling interest, if any, is measured using the fair value of the subsidiaries’ identifiable assets and liabilities at the date of acquisition, subject to possible adjustments for up to one year from the business combination date.

We also may incur acquisition-related and other expenses including legal, banking, accounting and other advisory fees of third parties which are recorded within general and administrative expenses in the period in which they were incurred. The results of operations of acquired businesses are included in the consolidated financial statements from the acquisition date.

Equity Method Investment

Equity Method Investment

On January 1, 2026, we acquired a 48% equity interest in a privately held apparel company for approximately $11.0 million in cash. This transaction was accounted for as equity method investment, reflecting our ability to exercise significant influence over the investee without a controlling financial interest, and is recorded within other assets.

Under the equity method, the investment is initially recorded at cost and subsequently adjusted for our proportionate share of the investee’s net income or loss and distributions received.

Disposal of Subsidiary

Disposal of Subsidiary

During the second quarter of 2024, pursuant to a decision rendered by the Commercial Court of Paris, Revolve Group, Inc. acquired the business of Alexandre Vauthier, a French luxury fashion brand, for $0.4 million. The acquisition was made through L.A. Rive Droite, a newly incorporated French joint stock company. Under the terms of the agreement, until recently, Revolve Group owned an 80% interest and Mr. Alexandre Vauthier owned the remaining 20% interest in L.A. Rive Droite.

During the second quarter of 2025, we ceased funding the operations of our majority-owned foreign subsidiary, L.A. Rive Droite. Shortly thereafter, the subsidiary initiated formal insolvency proceedings under local law, which

was approved on May 28, 2025. As a result, we no longer exercise control over the subsidiary and deconsolidated its financial results effective May 28, 2025.

We recognized a $2.4 million loss on deconsolidation in the second quarter of 2025, reflecting the derecognition of net assets, the write-off of our investment and shareholder loans and the elimination of non-controlling interest. This amount is included in other income, net in our condensed consolidated statements of income.

Accounting Pronouncements Not Yet Effective

Accounting Pronouncements Not Yet Effective

In November 2024, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2024-03, Income Statement: Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 320‑40), which requires additional disclosures around specific expense categories in the notes to the financial statements. This guidance is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. We are currently evaluating the impact that this new guidance may have on our consolidated financial statements and related disclosures.

In September 2025, the FASB issued Accounting Standards Update, or ASU, 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350‑40): Targeted Improvements to the Accounting for Internal-Use Software, which replaces the previous project-stage model with a principles-based approach for capitalizing internal-use software costs. This guidance is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. We are currently evaluating the impact that this new guidance may have on our consolidated financial statements and related disclosures.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which clarifies the guidance in Topic 270 to improve the consistency of interim financial reporting. The ASU provides a comprehensive list of required interim disclosures and introduces a disclosure principle requiring entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for annual periods beginning after December 15, 2027, including interim periods within those fiscal years, with early adoption permitted. We are currently evaluating the impact that this new guidance may have on our disclosures.

v3.26.1
Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
Summary of Sales Return Reserve

The following table presents a roll-forward of our sales return reserve for the three months ended March 31, 2026 (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Beginning balance

 

$

76,985

 

 

$

69,661

 

Returns

 

 

(425,489

)

 

 

(376,814

)

Provisions

 

 

430,291

 

 

 

385,680

 

Ending balance

 

$

81,787

 

 

$

78,527

 

v3.26.1
Equity-based Compensation (Tables)
3 Months Ended
Mar. 31, 2026
Share-Based Payment Arrangement [Abstract]  
Summary of Equity Option Activity

Option activity for the three months ended March 31, 2026 under the 2013 Plan and 2019 Plan is as follows:

 

 

 

Number of
Shares

 

 

Weighted
Average
Exercise Price

 

 

Weighted
Average
Remaining
Contractual
Term
(years)

 

 

Aggregate
Intrinsic
Value
(thousands)

 

Balance at January 1, 2026

 

 

4,775,949

 

 

$

17.06

 

 

 

6.7

 

 

$

68,926

 

Granted

 

 

254,562

 

 

 

25.51

 

 

 

9.9

 

 

 

 

Exercised

 

 

(70,243

)

 

 

12.23

 

 

 

 

 

 

 

Forfeited

 

 

(10,790

)

 

 

24.03

 

 

 

 

 

 

 

Expired

 

 

(11,123

)

 

 

21.21

 

 

 

 

 

 

 

Balance at March 31, 2026

 

 

4,938,355

 

 

 

17.54

 

 

 

6.7

 

 

 

36,359

 

Exercisable at March 31, 2026

 

 

1,827,105

 

 

 

18.43

 

 

 

4.8

 

 

 

15,319

 

Vested and expected to vest

 

 

3,905,083

 

 

 

18.64

 

 

 

6.5

 

 

 

26,842

 

Summary of RSU Award Activity

RSU award activity for the three months ended March 31, 2026 under the 2019 Plan is as follows:

 

 

 

Class A
Common
Stock

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Weighted
Average
Remaining
Contractual
Term
(years)

 

 

Aggregate
Intrinsic
Value
(thousands)

 

Unvested at January 1, 2026

 

 

134,606

 

 

$

22.43

 

 

 

1.8

 

 

$

4,064

 

Granted

 

 

145,387

 

 

 

25.13

 

 

 

 

 

 

 

Released

 

 

(143,201

)

 

 

25.16

 

 

 

 

 

 

 

Forfeited

 

 

 

 

 

 

 

 

 

 

 

 

Unvested at March 31, 2026

 

 

136,792

 

 

 

22.43

 

 

 

1.4

 

 

 

3,093

 

v3.26.1
Income Taxes (Tables)
3 Months Ended
Mar. 31, 2026
Income Tax Disclosure [Abstract]  
Summary of Effective Tax Rate

The following table summarizes our effective tax rate for the periods presented (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Income before income taxes

 

$

18,467

 

 

$

15,581

 

Provision for income taxes

 

 

4,709

 

 

 

4,175

 

Effective tax rate

 

 

25.5

%

 

 

26.8

%

v3.26.1
Stockholders' Equity and Stock Repurchase Program (Tables)
3 Months Ended
Mar. 31, 2026
Equity [Abstract]  
Schedule of Changes in Stockholders' Equity

Changes in stockholders’ equity for the three months ended March 31, 2026 and 2025 were as follows:

 

 

 

Three Months Ended March 31, 2026

 

 

 

Common Stock

 

 

Additional
Paid-in

 

 

Retained

 

 

Non-controlling

 

 

Total
Stockholders’

 

 

 

Number

 

 

Amount

 

 

Capital

 

 

Earnings

 

 

Interest

 

 

Equity

 

 

 

(in thousands, except share data)

 

Beginning balance

 

 

71,371,922

 

 

$

71

 

 

$

144,249

 

 

$

368,215

 

 

$

 

 

$

512,535

 

Issuance of Class A common stock from
   exercise of stock options and vesting
   of restricted stock units

 

 

158,101

 

 

 

 

 

 

(540

)

 

 

 

 

 

 

 

 

(540

)

Equity-based
   compensation

 

 

 

 

 

 

 

 

3,249

 

 

 

 

 

 

 

 

 

3,249

 

Cumulative translation
   adjustment

 

 

 

 

 

 

 

 

 

 

 

(751

)

 

 

 

 

 

(751

)

Issuance of non-controlling interest at fair value

 

 

 

 

 

 

 

 

(1,749

)

 

 

 

 

 

1,749

 

 

 

 

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

14,352

 

 

 

(594

)

 

 

13,758

 

Ending balance

 

 

71,530,023

 

 

$

71

 

 

$

145,209

 

 

$

381,816

 

 

$

1,155

 

 

$

528,251

 

 

 

 

Three Months Ended March 31, 2025

 

 

 

Common Stock

 

 

Additional
Paid-in

 

 

Retained

 

 

Non-controlling

 

 

Total
Stockholders’

 

 

 

Number

 

 

Amount

 

 

Capital

 

 

Earnings

 

 

Interest

 

 

Equity

 

 

 

(in thousands, except share data)

 

Beginning balance

 

 

71,200,480

 

 

$

72

 

 

$

133,046

 

 

$

305,070

 

 

$

(403

)

 

$

437,785

 

Issuance of Class A common stock from
   exercise of stock options and vesting
   of restricted stock units

 

 

132,132

 

 

 

 

 

 

(531

)

 

 

 

 

 

 

 

 

(531

)

Equity-based
   compensation

 

 

 

 

 

 

 

 

2,753

 

 

 

 

 

 

 

 

 

2,753

 

Cumulative translation
   adjustment

 

 

 

 

 

 

 

 

 

 

 

1,958

 

 

 

 

 

 

1,958

 

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

11,819

 

 

 

(413

)

 

 

11,406

 

Ending balance

 

 

71,332,612

 

 

$

72

 

 

$

135,268

 

 

$

318,847

 

 

$

(816

)

 

$

453,371

 

 

v3.26.1
Earnings per Share (Tables)
3 Months Ended
Mar. 31, 2026
Earnings Per Share [Abstract]  
Schedule of Calculation of Basic and Diluted Earnings per Share

The following table presents the calculation of basic and diluted earnings per share:

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

 

 

(in thousands, except per share data)

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

 

Net income

 

$

7,939

 

 

$

5,819

 

 

$

6,429

 

 

$

4,977

 

Net loss attributable to non-controlling interest

 

 

343

 

 

 

251

 

 

 

233

 

 

 

180

 

Net income attributable to common
   stockholders — basic

 

 

8,282

 

 

 

6,070

 

 

 

6,662

 

 

 

5,157

 

Reallocation of undistributed earnings as a result of conversion of Class B to Class A common stock

 

 

6,070

 

 

 

 

 

 

5,157

 

 

 

 

Reallocation of undistributed earnings to Class B common stock

 

 

 

 

 

102

 

 

 

 

 

 

94

 

Net income attributable to common
   stockholders — diluted

 

$

14,352

 

 

$

6,172

 

 

$

11,819

 

 

$

5,251

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares used
   to compute earnings per
   share — basic

 

 

41,235

 

 

 

30,223

 

 

 

40,164

 

 

 

31,092

 

Conversion of Class B to Class A
   common stock outstanding

 

 

30,223

 

 

 

 

 

 

31,092

 

 

 

 

Effect of dilutive stock options
   and RSUs

 

 

893

 

 

 

893

 

 

 

1,015

 

 

 

1,015

 

Weighted average number of shares
   used to compute earnings
   per share — diluted

 

 

72,351

 

 

 

31,116

 

 

 

72,271

 

 

 

32,107

 

Earnings per share:

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

0.20

 

 

$

0.20

 

 

$

0.17

 

 

$

0.17

 

Diluted

 

$

0.20

 

 

$

0.20

 

 

$

0.16

 

 

$

0.16

 

Schedule of Antidilutive Securities Excluded from Computation of Basic and Diluted Earnings per Share

The following have been excluded from the computation of basic and diluted earnings per share as their effect would have been anti-dilutive (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Stock options to purchase Class A
   and Class B common stock, and RSUs

 

 

1,253

 

 

 

968

 

v3.26.1
Segment Information (Tables)
3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
Summary of Net Sales, Cost of Sales and Gross Profit of Reportable Segments

The following tables summarize our net sales, cost of sales and gross profit for each of our reportable segments (in thousands):

 

 

 

Three Months Ended March 31,

 

Net sales

 

2026

 

 

2025

 

REVOLVE

 

$

293,243

 

 

$

254,395

 

FWRD

 

 

49,637

 

 

 

42,314

 

Total

 

$

342,880

 

 

$

296,709

 

 

 

Cost of sales

 

 

 

 

 

 

REVOLVE

 

$

133,716

 

 

$

115,610

 

FWRD

 

 

28,549

 

 

 

26,813

 

Total

 

$

162,265

 

 

$

142,423

 

 

Gross profit

 

 

 

 

 

 

REVOLVE

 

$

159,527

 

 

$

138,785

 

FWRD

 

 

21,088

 

 

 

15,501

 

Total

 

$

180,615

 

 

$

154,286

 

Schedule of Net Sales by Geographic Area

The following table presents net sales by geographic area (in thousands):

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

United States

 

$

273,989

 

 

$

239,243

 

Rest of the world (1)

 

 

68,891

 

 

 

57,466

 

Total

 

$

342,880

 

 

$

296,709

 

 

(1) No individual country exceeded 10% of total net sales for any period presented.

Summary of Net Sales and Percentage of Net Sales by Product Category

The following tables summarize net sales (in thousands) and percentage of net sales by product category for the three months ended March 31, 2026 and 2025:

 

 

 

Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Net Sales

 

 

 

 

 

 

Fashion Apparel

 

$

162,255

 

 

$

138,313

 

Dresses

 

 

95,119

 

 

 

82,189

 

Handbags, Shoes and Accessories

 

 

65,487

 

 

 

59,989

 

Beauty

 

 

16,220

 

 

 

13,276

 

Other (1)

 

 

3,799

 

 

 

2,942

 

Total net sales

 

$

342,880

 

 

$

296,709

 

 

 

 

 

 

 

 

As a percentage of net sales

 

 

 

 

 

 

Fashion Apparel

 

 

47

%

 

 

47

%

Dresses

 

 

28

%

 

 

28

%

Handbags, Shoes and Accessories

 

 

19

%

 

 

20

%

Beauty

 

 

5

%

 

 

4

%

Other (1)

 

 

1

%

 

 

1

%

Total net sales

 

 

100

%

 

 

100

%

 

(1)
Includes deferred revenue, shipping revenue, rental product revenue and other revenue.
v3.26.1
Detail of Certain Balance Sheet Accounts (Tables)
3 Months Ended
Mar. 31, 2026
Balance Sheet Related Disclosures [Abstract]  
Schedule of Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Expected merchandise returns, net

 

$

32,972

 

 

$

30,515

 

Advanced payments on inventory to be delivered from vendors

 

 

19,451

 

 

 

18,236

 

Prepaid marketing

 

 

7,777

 

 

 

5,912

 

Other

 

 

18,712

 

 

 

19,043

 

Total prepaid expenses and other current assets

 

$

78,912

 

 

$

73,706

 

Schedule of Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Marketing

 

$

26,926

 

 

$

17,928

 

Consumption taxes

 

 

8,811

 

 

 

5,433

 

Salaries and related benefits

 

 

5,801

 

 

 

7,879

 

Selling and distribution

 

 

4,409

 

 

 

5,383

 

Other

 

 

5,717

 

 

 

7,674

 

Total accrued expenses

 

$

51,664

 

 

$

44,297

 

Schedule of Other Current Liabilities

Other current liabilities consist of the following (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2026

 

 

2025

 

Store credit

 

$

25,420

 

 

$

23,433

 

Loyalty Club liability

 

 

8,519

 

 

 

7,620

 

Gift cards

 

 

4,903

 

 

 

5,651

 

Other

 

 

11,778

 

 

 

4,259

 

Total other current liabilities

 

$

50,620

 

 

$

40,963

 

v3.26.1
Significant Accounting Policies - Additional Information (Details)
3 Months Ended
Jan. 01, 2026
USD ($)
Mar. 31, 2026
USD ($)
Point
Jun. 30, 2025
USD ($)
Mar. 31, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jul. 01, 2024
Summary Of Significant Accounting Policies [Line Items]            
Loyalty program description   Loyalty Club program within the REVOLVE and FWRD segments. Eligible customers who enroll in the program will generally earn points for every dollar spent and will automatically receive a $20 reward once they earn 2,000 points.        
Reward amount   $ 20        
Number of reward point | Point   2,000        
Revenue recognized   $ 342,880,000   $ 296,709,000    
Rental product   $ 1,900,000        
Estimated useful life of rental product   2 years        
Rental product depreciation   $ 560,000   351,000    
Equity interest acquired in cash   10,964,000        
Privately Held Apparel Company            
Summary Of Significant Accounting Policies [Line Items]            
Equity interest acquired 48.00%          
Equity interest acquired in cash $ 11,000,000          
Disposal of Subsidiary | L.A. Rive Droite            
Summary Of Significant Accounting Policies [Line Items]            
Loss on deconsolidation     $ 2,400,000      
Alexandre Vauthier            
Summary Of Significant Accounting Policies [Line Items]            
Percentage of ownership interest           80.00%
Alexandre Vauthier Acquisition            
Summary Of Significant Accounting Policies [Line Items]            
Cost of acquisition of business         $ 400,000  
Percentage of voting interest           20.00%
Breakage on Store Credit and Gift Cards            
Summary Of Significant Accounting Policies [Line Items]            
Revenue recognized   $ 1,300,000   $ 1,000,000    
v3.26.1
Significant Accounting Policies - Summary of Sales Return Reserve (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Accounting Policies [Abstract]    
Beginning balance $ 76,985 $ 69,661
Returns (425,489) (376,814)
Provisions 430,291 385,680
Ending balance $ 81,787 $ 78,527
v3.26.1
Line of Credit - Additional Information (Details) - Revolving Credit Facility
3 Months Ended
May 11, 2023
USD ($)
Mar. 23, 2021
USD ($)
Mar. 31, 2026
USD ($)
Dec. 31, 2025
USD ($)
Line Of Credit Facility [Line Items]        
Line of credit facility interest rate description     Borrowings under the credit agreement accrue interest at a per annum rate equal to, at our option, (1) a base rate equal to the highest of (a) the federal funds rate, plus 0.50%, (b) the prime rate and (c) a term SOFR rate determined on the basis of a one-month interest period, plus 1.00%, or (2) a term SOFR rate, subject to a floor of 0.00%, in each case, plus a margin ranging from 0.25% to 0.75% per year in the case of base rate loans, and 1.25% to 1.75% per year in the case of term SOFR rate loans, depending upon availability under the credit agreement as of the most recently ended fiscal quarter.  
SOFR Rate        
Line Of Credit Facility [Line Items]        
Basis spread on variable rate (as a percent) 1.00%      
Bank of America, N.A,        
Line Of Credit Facility [Line Items]        
Line of credit facility agreement date   Mar. 23, 2026    
Line of credit facility expiration date   Feb. 02, 2031    
Maximum amount of line of credit   $ 75,000,000    
Outstanding borrowings     $ 0 $ 0
Line of credit facility, additional maximum borrowing capacity $ 25,000,000      
Line of credit facility, additional borrowing capacity initial minimum amount 10,000,000      
Line of credit facility, additional borrowing capacity increments thereafter $ 5,000,000      
Line of credit facility, asset restrictions     The credit agreement also contains customary covenants restricting certain of our activities  
Line of credit facility, dividend restrictions     prohibited from paying cash dividends with respect to our capital stock  
Line of credit facility, minimum consolidated fixed charge coverage ratio     1  
Bank of America, N.A, | Federal Funds Rate        
Line Of Credit Facility [Line Items]        
Basis spread on variable rate (as a percent) 0.50%      
Bank of America, N.A, | Margin Rate | Minimum        
Line Of Credit Facility [Line Items]        
Basis spread on variable rate (as a percent) 0.25%      
Bank of America, N.A, | Margin Rate | Maximum        
Line Of Credit Facility [Line Items]        
Basis spread on variable rate (as a percent) 0.75%      
Bank of America, N.A, | SOFR Rate        
Line Of Credit Facility [Line Items]        
Interest rate terms     one-month interest period  
Floor rate (as a percent) 0.00%      
Bank of America, N.A, | SOFR Rate | Minimum        
Line Of Credit Facility [Line Items]        
Basis spread on variable rate (as a percent) 1.25%      
Bank of America, N.A, | SOFR Rate | Maximum        
Line Of Credit Facility [Line Items]        
Basis spread on variable rate (as a percent) 1.75%      
v3.26.1
Equity-based Compensation - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Mar. 01, 2026
Jan. 01, 2026
Nov. 03, 2023
Sep. 15, 2023
Jun. 30, 2019
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Stock option granted           254,562    
Weighted average grant date fair value of options granted           $ 13.73    
Tax benefits in relation to equity-based compensation           $ 0.2 $ 0.2  
General and Administrative Expense                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Equity-based compensation cost           $ 3.2 2.8  
Class A Common Stock | Restricted Stock Units (RSUs)                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Restricted stock unit granted           145,387    
Weighted average grant date fair value granted           $ 25.13    
2013 Equity Incentive Plan                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Equity incentive plans award term               10 year
Equity incentive plans vesting period               5 years
2013 Equity Incentive Plan | Restricted Stock Units (RSUs)                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost           $ 15.4    
Total unrecognized compensation cost to be recognized, weighted average service period           3 years 6 months    
2019 Equity Incentive Plan                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Common stock reserved for issuance           8,000,000    
Increase in number of shares reserved for future issuance, description           The number of shares that will be available for issuance under our 2019 Plan also will increase annually on the first day of each year in an amount equal to the least of: (1) 6,900,000 shares, (2) 5% of the outstanding shares of all classes of our common stock as of the last day of the immediately preceding year and (3) such other amount as our board of directors may determine.    
Increase in number of shares reserved for future issuance, shares   0     6,900,000      
Percentage of number of shares of common stock outstanding         5.00%      
2019 Equity Incentive Plan | Employee Stock Option                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost           $ 15.4    
Total unrecognized compensation cost to be recognized, weighted average service period           3 years 6 months    
2019 Equity Incentive Plan | Class A Common Stock                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Common stock reserved for issuance         4,500,000      
2019 Equity Incentive Plan | Class A Common Stock | Restricted Stock Units (RSUs)                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Restricted stock unit granted           145,387    
Weighted average grant date fair value granted           $ 25.13    
2023 Performance Option Awards                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Restricted stock unit granted     49,971 1,701,479        
Weighted average exercise price, granted     $ 13.35 $ 13.05        
Weighted average grant date fair value granted     $ 6.94 $ 6.79        
Equity-based compensation cost           $ 0.5 $ 0.1  
2023 Performance Option Awards | Financial Milestone                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost           $ 1.8    
Total unrecognized compensation cost to be recognized, weighted average service period           1 year 8 months 12 days    
2023 Performance Option Awards | Operational Milestone                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost           $ 6.8    
2026 Performance Option Awards                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Restricted stock unit granted 119,246              
Weighted average exercise price, granted $ 25.16              
Weighted average grant date fair value granted $ 13.13              
Equity-based compensation cost           0.1    
2026 Performance Option Awards | Financial Milestone                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost           $ 1.1    
Total unrecognized compensation cost to be recognized, weighted average service period           1 year 7 months 6 days    
2026 Performance Option Awards | Operational Milestone                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost           $ 0.4    
v3.26.1
Equity-based Compensation - Summary of Equity Option Activity (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Number of Shares, Granted 254,562  
2013 and 2019 Equity Incentive Plan    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Number of Shares, Beginning balance 4,775,949  
Number of Shares, Granted 254,562  
Number of Shares, Exercised (70,243)  
Number of Shares, Forfeited (10,790)  
Number of Shares, Expired (11,123)  
Number of Shares, Ending balance 4,938,355 4,775,949
Number of Shares, Exercisable 1,827,105  
Number of Shares, Vested and expected to vest 3,905,083  
Weighted Average Exercise Price, Beginning balance $ 17.06  
Weighted Average Exercise Price, Granted 25.51  
Weighted Average Exercise Price, Exercised 12.23  
Weighted Average Exercise Price, Forfeited 24.03  
Weighted Average Exercise Price, Expired 21.21  
Weighted Average Exercise Price, Ending balance 17.54 $ 17.06
Weighted Average Exercise Price, Exercisable 18.43  
Weighted Average Exercise Price, Vested and expected to vest $ 18.64  
Weighted Average Remaining Contractual Term 6 years 8 months 12 days 6 years 8 months 12 days
Weighted Average Remaining Contractual Term, Granted 9 years 10 months 24 days  
Weighted Average Remaining Contractual Term, Exercisable 4 years 9 months 18 days  
Weighted Average Remaining Contractual Term, Vested and expected to vest 6 years 6 months  
Aggregate Intrinsic Value, Balance $ 36,359 $ 68,926
Aggregate Intrinsic Value, Exercisable 15,319  
Aggregate Intrinsic Value, Vested and expected to vest $ 26,842  
v3.26.1
Equity-based Compensation - Summary of RSU Award Activity (Details) - Restricted Stock Units (RSUs) - Common Class A - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Class A Common Stock, Granted 145,387  
Weighted Average Grant Date Fair Value,Granted $ 25.13  
2019 Equity Incentive Plan    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Class A Common Stock, Beginning balance 134,606  
Class A Common Stock, Granted 145,387  
Class A Common Stock, Released (143,201)  
Class A Common Stock, Ending balance 136,792 134,606
Weighted Average Grant Date Fair Value, Beginning balance $ 22.43  
Weighted Average Grant Date Fair Value,Granted 25.13  
Weighted Average Grant Date Fair Value,Released 25.16  
Weighted Average Grant Date Fair Value,Ending Balance $ 22.43 $ 22.43
Weighted Average Remaining Contractual Term 1 year 4 months 24 days 1 year 9 months 18 days
Aggregate Intrinsic Value, Balance $ 3,093 $ 4,064
v3.26.1
Commitments and Contingencies - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2026
Sep. 30, 2025
Jun. 30, 2025
General and Administrative Expense      
Commitments and Contingencies Disclosure [Line Items]      
Accrued expenses on settlement of case $ 0.5 $ 1.0 $ 1.0
v3.26.1
Income Taxes - Summary of Effective Tax Rate (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Income Tax Disclosure [Abstract]    
Income before income taxes $ 18,467 $ 15,581
Provision for income taxes $ 4,709 $ 4,175
Effective tax rate 25.50% 26.80%
v3.26.1
Income Taxes - Additional Information (Details)
1 Months Ended 3 Months Ended
Oct. 31, 2021
Mar. 31, 2026
Mar. 31, 2025
Income Tax [Line Items]      
Effective corporate tax rate   25.50% 26.80%
Minimum      
Income Tax [Line Items]      
Effective corporate tax rate 15.00%    
v3.26.1
Stockholders' Equity and Stock Repurchase Program - Schedule of Changes in Stockholders' Equity (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Class Of Stock [Line Items]    
Stockholders' equity, Beginning Balance $ 512,535 $ 437,785
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units (540) (531)
Equity-based compensation 3,249 2,753
Cumulative translation adjustment (751) 1,958
Net income (loss) 13,758 11,406
Stockholders' equity, Ending Balance 528,251 453,371
Common Stock    
Class Of Stock [Line Items]    
Stockholders' equity, Beginning Balance $ 71 $ 72
Stockholders' equity, Beginning Balance, Shares 71,371,922 71,200,480
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units, shares 158,101 132,132
Stockholders' equity, Ending Balance $ 71 $ 72
Stockholders' equity, Ending Balance, shares 71,530,023 71,332,612
Additional Paid-in Capital    
Class Of Stock [Line Items]    
Stockholders' equity, Beginning Balance $ 144,249 $ 133,046
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units (540) (531)
Equity-based compensation 3,249 2,753
Issuance of non-controlling interest at fair value (1,749)  
Stockholders' equity, Ending Balance 145,209 135,268
Retained Earnings    
Class Of Stock [Line Items]    
Stockholders' equity, Beginning Balance 368,215 305,070
Cumulative translation adjustment (751) 1,958
Net income (loss) 14,352 11,819
Stockholders' equity, Ending Balance 381,816 318,847
Non-controlling Interest    
Class Of Stock [Line Items]    
Stockholders' equity, Beginning Balance 0 (403)
Issuance of non-controlling interest at fair value 1,749  
Net income (loss) (594) (413)
Stockholders' equity, Ending Balance $ 1,155 $ (816)
v3.26.1
Stockholders' Equity and Stock Repurchase Program - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Aug. 31, 2023
Class of Stock [Line Items]      
Shares repurchased during period 0 0  
Common Class A [Member]      
Class of Stock [Line Items]      
Stock repurchase program, authorized amount     $ 100
v3.26.1
Earnings per Share - Additional Information (Details)
$ in Millions
3 Months Ended
Mar. 31, 2026
Vote
shares
Aug. 31, 2023
USD ($)
Common Class A    
Earnings Per Share [Line Items]    
Number of votes per share 1  
Conversion of stock | shares 1  
Stock repurchase program, authorized amount | $   $ 100
Common Class B    
Earnings Per Share [Line Items]    
Number of votes per share 10  
v3.26.1
Earnings per Share - Schedule of Calculation of Basic and Diluted Earnings per Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Numerator    
Net income $ 13,758 $ 11,406
Net loss attributable to non-controlling interest $ 594 $ 413
Denominator    
Weighted average shares used to compute earnings per share — basic 71,458 71,256
Weighted average number of shares used to compute earnings per share — diluted 72,351 72,271
Earnings per share:    
Basic $ 0.2 $ 0.17
Diluted $ 0.2 $ 0.16
Common Class A    
Numerator    
Net income $ 7,939 $ 6,429
Net loss attributable to non-controlling interest 343 233
Net income attributable to common stockholders - basic 8,282 6,662
Reallocation of undistributed earnings 6,070 5,157
Net income attributable to common stockholders — diluted $ 14,352 $ 11,819
Denominator    
Weighted average shares used to compute earnings per share — basic 41,235 40,164
Conversion of Class B to Class A common stock outstanding 30,223 31,092
Effect of dilutive stock options and RSUs 893 1,015
Weighted average number of shares used to compute earnings per share — diluted 72,351 72,271
Earnings per share:    
Basic $ 0.2 $ 0.17
Diluted $ 0.20 $ 0.16
Common Class B    
Numerator    
Net income $ 5,819 $ 4,977
Net loss attributable to non-controlling interest 251 180
Net income attributable to common stockholders - basic 6,070 5,157
Reallocation of undistributed earnings 102 94
Net income attributable to common stockholders — diluted $ 6,172 $ 5,251
Denominator    
Weighted average shares used to compute earnings per share — basic 30,223 31,092
Effect of dilutive stock options and RSUs 893 1,015
Weighted average number of shares used to compute earnings per share — diluted 31,116 32,107
Earnings per share:    
Basic $ 0.20 $ 0.17
Diluted $ 0.2 $ 0.16
v3.26.1
Earnings per Share - Schedule of Antidilutive Securities Excluded from Computation of Basic and Diluted Earnings per Share (Details) - shares
shares in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Employee Stock Options And Restricted Stock Units R S U | Common Class A and Class B    
Earnings Per Share [Line Items]    
Stock options to purchase Class A and Class B common stock, and RSUs 1,253 968
v3.26.1
Segment Information - Additional Information (Details)
3 Months Ended
Mar. 31, 2026
Segment
Customer
Mar. 31, 2025
Customer
Segment Reporting Information [Line Items]    
Number of reportable segments | Segment 2  
Segment reporting, disclosure of customers During the three months ended March 31, 2026 and 2025, no customer represented over 10% of net sales.  
Sales Revenue, Net | Customer Concentration Risk    
Segment Reporting Information [Line Items]    
Number of customer | Customer 0 0
Percentage of net sales 10.00% 10.00%
v3.26.1
Segment Information - Summary of Net Sales, Cost of Sales and Gross Profit of Reportable Segments (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Segment Reporting Information [Line Items]    
Net sales $ 342,880 $ 296,709
Cost of sales 162,265 142,423
Gross profit 180,615 154,286
REVOLVE    
Segment Reporting Information [Line Items]    
Net sales 293,243 254,395
Cost of sales 133,716 115,610
Gross profit 159,527 138,785
FWRD    
Segment Reporting Information [Line Items]    
Net sales 49,637 42,314
Cost of sales 28,549 26,813
Gross profit $ 21,088 $ 15,501
v3.26.1
Segment Information - Schedule of Net Sales by Geographic Area (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Revenues From External Customers And Long Lived Assets [Line Items]    
Total net sales $ 342,880 $ 296,709
United States    
Revenues From External Customers And Long Lived Assets [Line Items]    
Total net sales 273,989 239,243
Rest of the world    
Revenues From External Customers And Long Lived Assets [Line Items]    
Total net sales $ 68,891 $ 57,466
v3.26.1
Segment Information - Summary of Net Sales and Percentage of Net Sales by Product Category (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Segment Reporting Information [Line Items]    
Total net sales $ 342,880 $ 296,709
Sales Revenue, Net | Product Concentration Risk    
Segment Reporting Information [Line Items]    
Percentage of net sales 100.00% 100.00%
Fashion Apparel    
Segment Reporting Information [Line Items]    
Total net sales $ 162,255 $ 138,313
Fashion Apparel | Sales Revenue, Net | Product Concentration Risk    
Segment Reporting Information [Line Items]    
Percentage of net sales 47.00% 47.00%
Dresses    
Segment Reporting Information [Line Items]    
Total net sales $ 95,119 $ 82,189
Dresses | Sales Revenue, Net | Product Concentration Risk    
Segment Reporting Information [Line Items]    
Percentage of net sales 28.00% 28.00%
Handbags, Shoes and Accessories    
Segment Reporting Information [Line Items]    
Total net sales $ 65,487 $ 59,989
Handbags, Shoes and Accessories | Sales Revenue, Net | Product Concentration Risk    
Segment Reporting Information [Line Items]    
Percentage of net sales 19.00% 20.00%
Beauty    
Segment Reporting Information [Line Items]    
Total net sales $ 16,220 $ 13,276
Beauty | Sales Revenue, Net | Product Concentration Risk    
Segment Reporting Information [Line Items]    
Percentage of net sales 5.00% 4.00%
Other    
Segment Reporting Information [Line Items]    
Total net sales $ 3,799 $ 2,942
Other | Sales Revenue, Net | Product Concentration Risk    
Segment Reporting Information [Line Items]    
Percentage of net sales 1.00% 1.00%
v3.26.1
Detail of Certain Balance Sheet Accounts - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Prepaid Expense and Other Assets, Current [Abstract]    
Expected merchandise returns, net $ 32,972 $ 30,515
Advanced payments on inventory to be delivered from vendors 19,451 18,236
Prepaid marketing 7,777 5,912
Other 18,712 19,043
Total prepaid expenses and other current assets $ 78,912 $ 73,706
v3.26.1
Detail of Certain Balance Sheet Accounts - Schedule of Accrued Expenses (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Accrued Liabilities, Current [Abstract]    
Marketing $ 26,926 $ 17,928
Consumption taxes 8,811 5,433
Salaries and related benefits 5,801 7,879
Selling and distribution 4,409 5,383
Other 5,717 7,674
Total accrued expenses $ 51,664 $ 44,297
v3.26.1
Detail of Certain Balance Sheet Accounts - Schedule of Other Current Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Dec. 31, 2025
Other Liabilities, Current [Abstract]    
Store credit $ 25,420 $ 23,433
Loyalty Club liability 8,519 7,620
Gift cards 4,903 5,651
Other 11,778 4,259
Total other current liabilities $ 50,620 $ 40,963