REVOLVE GROUP, INC., 10-K filed on 2/25/2026
Annual Report
v3.25.4
Document and Entity Information - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Feb. 17, 2026
Jun. 30, 2025
Document And Entity Information [Line Items]      
Document Type 10-K    
Amendment Flag false    
Document Period End Date Dec. 31, 2025    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
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 Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
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    
Entity Public Float     $ 804.3
Title of 12(b) Security Class A Common Stock, par value $0.001 per share    
Security Exchange Name NYSE    
Document Annual Report true    
Document Transition Report false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Incorporation, State or Country Code DE    
Auditor Firm ID 185    
Auditor Name KPMG LLP    
Auditor Location Los Angeles, California    
Documents Incorporated by Reference

Portions of the registrant’s Definitive Proxy Statement to be filed with the Securities and Exchange Commission no later than 120 days after the end of the Registrant’s fiscal year ended December 31, 2025, are incorporated by reference in Part III of this Annual Report on Form 10-K.

Auditor PCAOB ID: 185

Auditor: KPMG LLP

Address: Los Angeles, California

   
Auditor Opinion

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Revolve Group, Inc. and subsidiaries (the Company) as of December 31, 2025 and December 31, 2024, the related consolidated statements of income, comprehensive income, changes in stockholders’ equity, and cash flows for each of the years in the three-year period ended December 31, 2025, and the related notes (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and December 31, 2024, and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2025, in conformity with U.S. generally accepted accounting principles.

 

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 31, 2025, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated February 25, 2026 expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting.

   
Class A Common Stock      
Document And Entity Information [Line Items]      
Entity Common Stock, Shares Outstanding   41,253,121  
Class B Common Stock      
Document And Entity Information [Line Items]      
Entity Common Stock, Shares Outstanding   30,176,743  
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 292,256 $ 256,600
Restricted cash 10,943  
Accounts receivable, net 16,561 10,338
Inventory 251,844 229,244
Income taxes receivable 1,717 1,195
Prepaid expenses and other current assets 73,706 63,711
Total current assets 647,027 561,088
Property and equipment (net of accumulated depreciation of $26,245 and $22,230 as of December 31, 2025 and December 31, 2024, respectively) 15,371 8,937
Right-of-use lease assets 28,832 36,259
Intangible assets, net 2,410 2,294
Goodwill 2,042 2,042
Other assets 29,560 18,067
Deferred income taxes, net 39,759 36,860
Total assets 765,001 665,547
Current liabilities:    
Accounts payable 56,409 45,098
Income taxes payable 1,357 4
Accrued expenses 44,297 38,524
Returns reserve 76,985 69,661
Current lease liabilities 10,534 9,066
Other current liabilities 40,963 33,744
Total current liabilities 230,545 196,097
Non-current lease liabilities 21,921 31,665
Total liabilities 252,466 227,762
Stockholders' equity:    
Additional paid-in capital 144,249 133,046
Retained earnings 368,215 305,070
Non-controlling interest   (403)
Total stockholders' equity 512,535 437,785
Total liabilities and stockholders’ equity 765,001 665,547
Common Class A    
Stockholders' equity:    
Common stock value 41 40
Common Class B    
Stockholders' equity:    
Common stock value $ 30 $ 32
v3.25.4
Consolidated Balance Sheets (Parenthetical) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Property and equipment, accumulated depreciation $ 26,245 $ 22,230
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 40,861,973 39,699,150
Common stock, shares outstanding 40,861,973 39,699,150
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 30,509,949 31,501,330
Common stock, shares outstanding 30,509,949 31,501,330
v3.25.4
Consolidated Statements of Income - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Statement [Abstract]      
Net sales $ 1,225,682 $ 1,129,911 $ 1,068,719
Cost of sales 569,898 536,638 514,520
Gross profit 655,784 593,273 554,199
Operating expenses:      
Fulfillment 39,509 37,389 36,654
Selling and distribution 209,623 195,169 197,052
Marketing 175,397 167,176 171,774
General and administrative 156,992 142,122 126,585
Total operating expenses 581,521 541,856 532,065
Income from operations 74,263 51,417 22,134
Other income, net (8,040) (13,030) (15,627)
Income before income taxes 82,303 64,447 37,761
Provision for income taxes 21,157 15,676 9,614
Net income 61,146 48,771 28,147
Less: Net loss attributable to non-controlling interest 563 786  
Net income attributable to Revolve Group, Inc. stockholders $ 61,709 $ 49,557 $ 28,147
Earnings per share of Class A and Class B common stock:      
Basic $ 0.87 $ 0.70 $ 0.39
Diluted $ 0.86 $ 0.69 $ 0.38
Weighted average number of shares of Class A and Class B common stock outstanding:      
Basic 71,297 70,846 72,961
Diluted 72,087 71,677 73,583
v3.25.4
Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net income $ 61,146 $ 48,771 $ 28,147
Other comprehensive (loss) income:      
Cumulative translation adjustment 3,459 (1,064) 1,958
Total other comprehensive (loss) income 3,459 (1,064) 1,958
Total comprehensive income 64,605 47,707 30,105
Less: Comprehensive loss attributable to non-controlling interest 124 (4) 0
Comprehensive income attributable to Revolve Group, Inc. stockholders $ 64,481 $ 47,711 $ 30,105
v3.25.4
Consolidated Statements of Changes in Stockholders' Equity - USD ($)
$ in Thousands
Total
Common Stock
Additional Paid-in Capital
Retained Earnings
Non-controlling Interest
Balance at Dec. 31, 2022 $ 379,573 $ 74 $ 110,338 $ 269,161  
Balance, shares at Dec. 31, 2022   73,363,629      
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units 536   536    
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units, shares   125,933      
Repurchases of Class A common stock, shares   (2,198,854)      
Repurchases of Class A common stock (30,913) $ (2)   (30,911)  
Equity-based compensation 5,839   5,839    
Cumulative translation adjustment 1,958     1,958  
Net income (loss) 28,147     28,147  
Balance at Dec. 31, 2023 385,140 $ 72 116,713 268,355  
Balance, shares at Dec. 31, 2023   71,290,708      
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units 6,415 $ 1 6,414    
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units, shares   676,970      
Repurchases of Class A common stock, shares   (767,198)      
Repurchases of Class A common stock (11,779) $ (1)   (11,778)  
Equity-based compensation 10,028   10,028    
Cumulative translation adjustment (1,064)     (1,064)  
Issuance of non-controlling interest at fair value 274   (109)   $ 383
Net income (loss) 48,771     49,557 (786)
Balance at Dec. 31, 2024 437,785 $ 72 133,046 305,070 (403)
Balance, shares at Dec. 31, 2024   71,200,480      
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units 637   637    
Issuance of Class A common stock from exercise of stock options and vesting of restricted stock units, shares   278,637      
Repurchases of Class A common stock, shares   (107,195)      
Repurchases of Class A common stock (2,024) $ (1)   (2,023)  
Equity-based compensation 10,566   10,566    
Cumulative translation adjustment 3,459     3,459  
Disposal of subsidiary 966       966
Net income (loss) 61,146     61,709 $ (563)
Balance at Dec. 31, 2025 $ 512,535 $ 71 $ 144,249 $ 368,215  
Balance, shares at Dec. 31, 2025   71,371,922      
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating activities:      
Net income $ 61,146 $ 48,771 $ 28,147
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 4,601 4,429 5,094
Rental product depreciation 1,792 736  
Gain on sale of rental product (294)    
Equity-based compensation 10,566 10,028 5,839
Loss on disposal of subsidiary 2,425    
Deferred income taxes, net (2,899) (6,855) (5,251)
Changes in operating assets and liabilities:      
Accounts receivable (6,223) 2,067 (6,984)
Inventories (23,552) (24,791) 11,637
Income taxes receivable (522) 430 1,349
Prepaid expenses and other current assets (9,983) 1,812 (5,649)
Other assets (11,389) (13,593) (1,365)
Accounts payable 11,846 (2,723) (2,968)
Income taxes payable 1,353 4 (229)
Accrued expenses 5,930 (2,190) 2,448
Returns reserve 7,324 5,881 399
Right-of-use lease assets and lease liabilities (684) (77) 3,010
Other current liabilities 7,959 2,763 7,865
Net cash provided by operating activities 59,396 26,692 43,342
Investing activities:      
Purchases of property and equipment (11,405) (5,649) (4,198)
Purchases of rental product (3,573) (3,038)  
Proceeds from sale of rental product 1,766    
Cash divested upon disposal of subsidiary (1,657)    
Cash paid for acquisition   (427)  
Net cash used in investing activities (14,869) (9,114) (4,198)
Financing activities:      
Proceeds from the exercise of stock options, net of tax withholdings on share-based payment awards 637 6,415 536
Repurchases of Class A common stock (2,024) (11,778) (30,913)
Net cash used in financing activities (1,387) (5,363) (30,377)
Effect of exchange rate changes on cash and cash equivalents 3,459 (1,064) 1,958
Net increase in cash and cash equivalents 46,599 11,151 10,725
Cash, cash equivalents and restricted cash, beginning of year 256,600 245,449 234,724
Cash, cash equivalents and restricted cash, end of year 303,199 256,600 245,449
Supplemental disclosure of cash flow information:      
Income taxes, net of refund 22,770 22,203 12,995
Operating leases 12,927 9,305 7,012
Supplemental disclosure of non-cash activities:      
Lease assets obtained in exchange for new operating lease liabilities $ 6,096 $ 7,180 $ 20,452
v3.25.4
Cybersecurity Risk Management, Strategy and Governance
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

Item 1C. CYBERSECURITY

Risk Management and Strategy

We have implemented policies and processes to evaluate and manage cybersecurity risks, incorporating them into our broader risk management framework. We regularly examine cybersecurity threats that could compromise our information systems’ security or data.

Every quarter we evaluate our cybersecurity posture and reassess whether significant changes in our business could impact our digital infrastructure. These assessments aim to identify potential internal and external threats, estimate their probability and possible impact, and gauge the effectiveness of our current policies and processes in mitigating these threats.

Following these risk assessments, we evaluate whether and, if so, how to re-design, implement and maintain reasonable safeguards to minimize identified risks and reasonably address any identified gaps in existing safeguards. We also regularly monitor the effectiveness of our safeguards. We devote significant resources and designate high-level personnel, including our chief architect, who reports to our co-chief executive officer, to manage the risk assessment and mitigation process.

We regularly check and improve our security measures and educate our employees about them with the help of our information technology team. Key personnel are made aware of our cybersecurity policies through trainings.

We engage third parties in connection with our risk assessment processes. We require all external service providers who may impact our cybersecurity risks to certify that they can set up and maintain proper security consistent with all applicable laws, manage security effectively for their work with us, and quickly inform us if they think their security has been breached.

We have never experienced a cybersecurity incident that was determined to be material, although, like many technology-dependent companies operating in the current environment, we have experienced cybersecurity incidents in the past.

For additional information regarding whether any risks from cybersecurity threats are reasonably likely to materially affect our company, including our business strategy, results of operations or financial condition, please see the section titled “Risk Factors.”

Governance

One of the key functions of our board of directors is informed oversight of our risk management process, including risks from cybersecurity threats. Our board of directors monitors and assesses strategic risk exposure, and our executive officers manage the material risks we face. Our board of directors administers its cybersecurity risk oversight function directly as a whole and through the audit committee.

We have established a cybersecurity committee, composed of members of senior management, to provide guidance, management and oversight of our cybersecurity and data responsibility initiatives and risk assessment and mitigation protocols, including those described in the “Risk Management and Strategy” section above. Our chief architect, who has over 16 years of experience in software engineering and has served as our chief architect for nine years, is a member of our cybersecurity committee and works to manage our cybersecurity policies and processes. Our chief architect and cybersecurity committee stay informed and manage how we identify, address, prevent and resolve cybersecurity issues and related matters. This is done through regular checks of our systems, tests to identify security weaknesses and maintaining our incident response plan.

Our chief architect and the cybersecurity committee are responsible for our cybersecurity rules and methods, like those described in the “Risk Management and Strategy” section. They stay updated and track how we prevent, identify, lessen and address cybersecurity issues. This is done through regular checks of our systems, tests to find security weaknesses and having a plan ready to respond to any incidents.

In addition to regular meetings and participation on the cybersecurity committee, the chief architect and co-chief executive officer regularly discuss active, emerging and potential cybersecurity risks. They keep each other informed about significant changes affecting cybersecurity, and they periodically update our board of directors or the audit committee about these changes as well as our cybersecurity risks, so that our board of directors can administer its oversight function as part of its broader oversight and risk management.

Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]

One of the key functions of our board of directors is informed oversight of our risk management process, including risks from cybersecurity threats. Our board of directors monitors and assesses strategic risk exposure, and our executive officers manage the material risks we face. Our board of directors administers its cybersecurity risk oversight function directly as a whole and through the audit committee.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our board of directors monitors and assesses strategic risk exposure, and our executive officers manage the material risks we face. Our board of directors administers its cybersecurity risk oversight function directly as a whole and through the audit committee.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]

Our chief architect and the cybersecurity committee are responsible for our cybersecurity rules and methods, like those described in the “Risk Management and Strategy” section. They stay updated and track how we prevent, identify, lessen and address cybersecurity issues. This is done through regular checks of our systems, tests to find security weaknesses and having a plan ready to respond to any incidents.

Cybersecurity Risk Role of Management [Text Block]

Our chief architect and the cybersecurity committee are responsible for our cybersecurity rules and methods, like those described in the “Risk Management and Strategy” section. They stay updated and track how we prevent, identify, lessen and address cybersecurity issues. This is done through regular checks of our systems, tests to find security weaknesses and having a plan ready to respond to any incidents.

In addition to regular meetings and participation on the cybersecurity committee, the chief architect and co-chief executive officer regularly discuss active, emerging and potential cybersecurity risks. They keep each other informed about significant changes affecting cybersecurity, and they periodically update our board of directors or the audit committee about these changes as well as our cybersecurity risks, so that our board of directors can administer its oversight function as part of its broader oversight and risk management.

Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] We have established a cybersecurity committee, composed of members of senior management, to provide guidance, management and oversight of our cybersecurity and data responsibility initiatives and risk assessment and mitigation protocols, including those described in the “Risk Management and Strategy” section above.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our chief architect, who has over 16 years of experience in software engineering and has served as our chief architect for nine years, is a member of our cybersecurity committee and works to manage our cybersecurity policies and processes.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block] They keep each other informed about significant changes affecting cybersecurity, and they periodically update our board of directors or the audit committee about these changes as well as our cybersecurity risks, so that our board of directors can administer its oversight function as part of its broader oversight and risk management.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pay vs Performance Disclosure      
Net Income (Loss) $ 61,709 $ 49,557 $ 28,147
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
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
v3.25.4
Description of Business
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business

Note 1. Description of Business

Revolve Group, Inc., or REVOLVE, is a fashion retailer for Millennial and Generation Z consumers. Through our websites, mobile applications and stores, we deliver an aspirational customer experience from a vast yet curated offering. Our dynamic platform connects a deeply engaged community of consumers, global fashion influencers, and a broad yet curated collection of brands. We are headquartered in Los Angeles County, California.

v3.25.4
Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Significant Accounting Policies

Note 2. Significant Accounting Policies

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States, or GAAP, and applicable rules and regulations of the Securities and Exchange Commission. The accompanying consolidated financial statements include the balances of Revolve Group, Inc. and all of its subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. These reclassifications had no effect on the reported results of operations. Our fiscal year ends on December 31 of each year.

Use of Estimates

The preparation of 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 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 years ended December 31, 2025, 2024 and 2023 (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Beginning balance

 

$

69,661

 

 

$

63,780

 

 

$

63,381

 

Returns

 

 

(1,596,761

)

 

 

(1,538,265

)

 

 

(1,505,490

)

Provisions

 

 

1,604,085

 

 

 

1,544,146

 

 

 

1,505,889

 

Ending balance

 

$

76,985

 

 

$

69,661

 

 

$

63,780

 

 

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 $4.2 million, $3.3 million and $2.6 million for the years ended December 31, 2025, 2024 and 2023, 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 sales taxes in all states that have adopted laws imposing sales tax collection obligations on out-of-state retailers and are subject to audits by state governments of sales tax collection obligations on out-of-state retailers in jurisdictions where we do not currently collect sales taxes, whether for prior years or prospectively. No significant interest or penalties related to sales taxes are recognized in the accompanying 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 12, Segment Information, for disaggregation of net sales by reportable segment, geographic area and major product category.

Rental Product, Net

During the second quarter of 2024, we entered into a consignment agreement with a third party to rent a limited quantity of our product assortment, primarily handbags, to customers. 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. Rental product, net amounted to $2.6 million and $2.3 million as of December 31, 2025 and 2024, respectively, and was included within other assets. Rental product depreciation was $1.8 million and $0.7 million for the year ended December 31, 2025 and 2024, 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.

Cost of Sales

Cost of sales consists of the purchase price of merchandise sold to customers and includes import duties, net of drawback claims, and other taxes, inbound freight costs, receiving costs, defective merchandise returned from customers, inventory valuation adjustments, and other miscellaneous shrinkage.

Fulfillment

Fulfillment expenses primarily consist of those costs incurred in operating and staffing the fulfillment centers, including costs attributable to inspecting and warehousing inventories, picking, packaging and preparing customer orders for shipment. Fulfillment expenses also include the cost of warehousing facilities.

Selling and Distribution

Selling and distribution expenses consist of shipping and other transportation costs incurred delivering merchandise to customers and customers returning merchandise, customer service costs, merchant processing fees, shipping supplies and other selling expenses. The amount of shipping and handling costs included in selling and distribution is $129.1 million, $121.0 million, and $128.1 million for the years ended December 31, 2025, 2024 and 2023, respectively.

Marketing

Marketing expenses are expensed as incurred and consist primarily of targeted online performance marketing costs, such as paid search/product listing ads, affiliate marketing, paid social, retargeting, search engine optimization, personalized email marketing and mobile “push” communications through our mobile applications. Marketing expenses also include brand marketing investments, including events, fees paid to influencers, and other forms of online and offline marketing. Marketing expenses are primarily related to growing and retaining the customer base.

General and Administrative

General and administrative expenses consist primarily of payroll and related benefit costs and equity‑based compensation expense for employees involved in general corporate functions including merchandising, marketing, studio and technology, as well as costs associated with the use by these functions of facilities and equipment, including depreciation, rent and other occupancy expenses.

Earnings per Share

Basic earnings per share is computed by dividing the net income attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share represents net income divided by the weighted-average number of common shares outstanding, inclusive of the effect of dilutive stock options and restricted stock units, or RSUs. See Note 10, Earnings per Share, for further information.

Cash and Cash Equivalents

We maintain the majority of our cash and cash equivalents in money market funds and checking accounts with major financial institutions within the United States. Deposits in these institutions may exceed federally insured limits.

Accounts Receivable, Net

Accounts receivable are composed primarily of amounts due from financial institutions related to credit card sales. We do not maintain an allowance for doubtful accounts related to these receivables as payment is typically

received in full within a few business days after the sale. We carry the remaining portion of accounts receivable at invoiced amounts less allowances for doubtful accounts and other deductions. Allowance for doubtful accounts was insignificant at both December 31, 2025 and 2024. Management evaluates the ability to collect accounts receivable based on a combination of factors. An allowance for doubtful accounts is maintained based on the length of time receivables are past due and the status of a customer’s financial position. Receivables are written off in the period deemed uncollectible after collection efforts have proven unsuccessful. We do not accrue interest on our trade receivables.

Inventory

Inventories are stated at the lower of cost and net realizable value. Cost is determined using the specific identification method. Cost of inventory includes import duties and other taxes and transport and handling costs. We make inventory valuation adjustments when it appears that the carrying cost of the inventory may not be recovered through subsequent sale of the inventory. We analyze the quantity of inventory on hand, the quantity sold in the past year, the anticipated sales volume, the expected sales price and the cost of making the sale when evaluating the value of our inventory. If the sales volume or sales price of specific products declines, additional write-downs may be required.

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist primarily of expected merchandise returns net of related costs, advanced payments on inventory to be delivered from vendors, prepaid packaging, and prepaid insurance.

Other Assets

Other assets primarily consist of receivables related to duty drawback and other programs. These amounts represent refunds of customs duties previously paid on imported merchandise that is subsequently exported to another country. In addition, other assets consist of rental product, net and equity investments.

Business Combinations

We account for business combinations using the acquisition method. All of the identifiable assets acquired, the liabilities assumed, and any noncontrolling 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 noncontrolling 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. Noncontrolling 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.

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.

Equity Investments

We hold an equity investment in a privately held company without readily determinable fair value. This investment is measured at cost, less impairment and included in other assets in the accompanying consolidated balance sheets. Changes in fair value resulting from observable transactions for identical or similar investments of the same issuer are recorded in other income, net.

Variable Interest Entities

We evaluate our interests in other entities to determine whether such entities are variable interest entities (“VIEs”) and whether we are the primary beneficiary of such VIEs. A VIE is an entity in which the equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support or in which the holders of the equity investment at risk lack the characteristics of a controlling financial interest.

The Company is considered the primary beneficiary of a VIE and is required to consolidate the VIE if it has both (i) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (ii) the obligation to absorb losses of, or the right to receive benefits from, the VIE that could potentially be significant to the VIE. We may be the primary beneficiary of a VIE even when our ownership interest is less than a majority, including when control is achieved through contractual arrangements or other rights.

We reassess whether we are the primary beneficiary of a VIE on an ongoing basis as facts and circumstances change. VIEs for which we are determined to be the primary beneficiary are consolidated, and the interests of other variable interest holders are reflected as noncontrolling interests.

Property and Equipment, Net

Property and equipment are stated at cost net of accumulated depreciation and amortization. Repair and maintenance costs are expensed as incurred.

Depreciation is calculated on the straight‑line method over the estimated useful lives of the assets. The estimated useful lives of equipment and fixtures, and leasehold improvements range from three to five years or if shorter, the remaining lease term for leasehold improvements. The estimated useful life of our capitalized software is three years.

Leases

We lease office, warehouse and retail space and equipment used in connection with our operations under various operating leases, some of which provide for rental payments on a graduated basis, rent holidays and other incentives. Operating leases with a term greater than one year are recorded on the consolidated balance sheets as right-of-use lease assets and lease liabilities at the commencement date. These balances are initially recorded at the present value of future minimum lease payments calculated using our incremental borrowing rate and expected lease term, which includes options to extend or terminate the lease which we are reasonably certain to exercise and adjusted for items such as initial direct costs paid or incentives received. A right-of-use lease asset and lease liability are not recognized for leases with an initial term of 12 months or less, and the lease expense is recognized on a straight-line basis over the lease term. We also elected to combine lease and non-lease components on all new or modified leases into a single lease component.

Impairment of Long-Lived Assets

We review long‑lived assets for possible impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. This determination includes evaluation of factors such as future asset utilization and future net undiscounted cash flows expected to result from the use of the assets. If circumstances require a long‑lived asset or asset group be tested for possible impairment, we first compare undiscounted cash flows expected to be generated by that asset group to its carrying amount. If the carrying amount of the long‑lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying amount exceeds its fair value. No impairment losses were recognized during the years ended December 31, 2025, 2024 and 2023.

Goodwill

Goodwill represents the excess of acquisition cost over the fair value of the related net assets acquired and is not subject to amortization. As of December 31, 2025 and 2024, we had goodwill of $2.0 million. We review our goodwill annually for impairment or when circumstances indicate its carrying value may not be recoverable.

We perform this evaluation at the reporting unit level, comprised of the principle business units within our REVOLVE segment. In order to test for goodwill impairment, we compare the fair value of the reporting unit to its carrying value, including goodwill. If the fair value of the reporting unit is less than its carrying amount, goodwill is written down for the amount by which the carrying amount exceeds the reporting unit's fair value. However, the loss recognized cannot exceed the carrying amount of goodwill.

We perform our annual impairment review of goodwill at December 31, and when a triggering event occurs between annual impairment tests. No goodwill impairment was recorded for the years ended December 31, 2025, 2024 and 2023.

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are recorded net on the face of the balance sheet. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize the effect of income tax positions only if those positions are more-likely than-not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs.

Deferred tax assets are recognized to the extent it is believed that these assets are more likely than not to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more-likely than-not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income, and tax‑planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more‑likely than‑not that we will realize the benefits of these deductible differences, net of the valuation allowance. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.

Equity-based Compensation

We measure equity-based compensation expense associated with the awards granted based on their estimated fair values at the grant date. For awards with service conditions only, equity-based compensation expense is recognized over the requisite service period using the straight-line method. For awards with service and performance conditions, we recognize the compensation expense if and when we conclude that it is probable that the performance condition will be achieved. The Company reassesses the probability of achieving the performance condition at each reporting date. Forfeitures are recorded as they occur. See Note 9, Equity-based Compensation, for additional details.

Employee Benefit Plan

We sponsor a qualified 401(k) defined contribution plan covering eligible employees. Participants may contribute a percentage of their pretax earnings annually, subject to limitations imposed by the Internal Revenue Service. We have the ability to make discretionary contributions to the 401(k) plan but have not done so to date.

Commitments and Contingencies

Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred.

Fair Value Measurements

We utilize valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. We determine fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. The carrying amounts for our cash and cash equivalents, accounts receivable, accounts payable, line of credit and accrued expenses approximate fair value due to their short-term maturities. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels:

Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full-term of the asset or liability.
Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.

We consider all highly liquid investments purchased with a maturity of three months or less to be cash equivalents. Our cash equivalents are comprised of money market funds, which are valued based on Level 1 inputs consisting of quoted prices in active markets. Our cash equivalents as of December 31, 2025 and 2024 were $240.9 million and $211.6 million, respectively.

Comprehensive Income

Comprehensive income consists of net income and foreign currency translation adjustments.

Certain Risks and Concentrations

We are subject to certain risks, including dependence on third‑party technology providers and hosting services for our website servers, exposure to risks associated with online commerce security, credit card fraud, as well as the interpretation of state and local laws and regulations related to the collection and remittance of sales and use taxes. We do not have significant vendor concentrations.

Recently Adopted Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances income tax disclosures, primarily through changes to the rate reconciliation and disaggregation of income taxes paid. ASU 2023-09 is effective for us for annual periods beginning after December 15, 2024, with early adoption permitted. We adopted ASU 2023-09 in 2025 on a retrospective basis and presented the required new disclosures within Note 8, Income Taxes.

Accounting Pronouncements Not Yet Effective

In September 2025, the FASB, issued 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.

v3.25.4
Goodwill and Other Intangible Assets, Net
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Other Intangible Assets, Net

Note 3. Goodwill and Other Intangible Assets, Net

The carrying value of goodwill as of December 31, 2025 and 2024, was $2.0 million. No goodwill impairment was recorded for the years ended December 31, 2025, 2024 and 2023.

The gross amounts and accumulated amortization of our acquired identifiable intangible assets with finite useful lives as of December 31, 2025 and 2024, included in intangible assets, net in the accompanying consolidated balance sheets, are as follows (in thousands):

 

 

 

 

 

December 31,

 

 

 

Useful life

 

2025

 

 

2024

 

Customer relationships

 

3 – 6 years

 

$

381

 

 

$

381

 

Trademarks (1)

 

4 – 10 years

 

 

5,095

 

 

 

4,728

 

Total intangible assets

 

 

 

 

5,476

 

 

 

5,109

 

Less accumulated amortization

 

 

 

 

(3,066

)

 

 

(2,815

)

Total intangible assets, net

 

 

 

$

2,410

 

 

$

2,294

 

(1)
Includes $1.0 million and $0.9 million of intangible assets not subject to amortization as of December 31, 2025 and 2024, respectively.

 

Our amortization expense for acquired identifiable intangible assets with finite useful lives was $0.2 million, $0.2 million and $0.1 million for the years ended December 31, 2025, 2024 and 2023, respectively. Future estimated amortization expense for acquired identifiable intangible assets is as follows (in thousands):

 

 

 

Amortization
Expense

 

Year ending December 31:

 

 

 

2026

 

$

252

 

2027

 

 

235

 

2028

 

 

217

 

2029

 

 

190

 

2030

 

 

163

 

Thereafter

 

 

356

 

Total amortization expense

 

$

1,413

 

v3.25.4
Property and Equipment, Net
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Property and Equipment, Net

Note 4. Property and Equipment, Net

Property and equipment, net is summarized as follows (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Office and warehouse equipment and fixtures

 

$

14,048

 

 

$

13,621

 

Computer equipment and capitalized software

 

 

14,726

 

 

 

12,137

 

Leasehold improvements

 

 

5,088

 

 

 

4,374

 

Other

 

 

7,754

 

 

 

1,035

 

Total property and equipment

 

 

41,616

 

 

 

31,167

 

Less accumulated depreciation and amortization

 

 

(26,245

)

 

 

(22,230

)

Total property and equipment, net

 

$

15,371

 

 

$

8,937

 

 

Total depreciation and amortization expense for the years ended December 31, 2025, 2024 and 2023 was $4.4 million, $4.3 million, and $5.0 million, respectively. For the years ended December 31, 2025, 2024 and 2023, $3.7 million, $2.9 million, and $2.7 million, respectively, was recorded in general and administrative expense and $0.7

million, $1.4 million, and $2.3 million, respectively, was recorded in fulfillment expense in the accompanying consolidated statements of income.

v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases

Note 5. Leases

We lease office, warehouse and retail space and equipment used in connection with our operations under various operating leases, some of which provide for rental payments on a graduated basis, rent holidays and other incentives. Operating leases with a term greater than one year are recorded on the consolidated balance sheets as right-of-use lease assets and lease liabilities at the commencement date. These balances are initially recorded at the present value of future minimum lease payments calculated using our incremental borrowing rate and expected lease term and adjusted for items such as initial direct costs paid or incentives received.

The following table includes the components of our lease expense recorded in fulfillment expenses and general and administrative expenses in the accompanying consolidated statements of income.

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

(in thousands)

 

Operating lease expense

 

$

11,389

 

 

$

10,658

 

 

$

8,991

 

Short-term lease expense

 

 

94

 

 

 

115

 

 

 

105

 

Variable lease expense

 

 

1,630

 

 

 

1,301

 

 

 

876

 

Total

 

$

13,113

 

 

$

12,074

 

 

$

9,972

 

The following table presents future minimum lease payments and the impact of discounting as of December 31, 2025.

 

 

 

December 31, 2025

 

 

 

(in thousands)

 

2026

 

$

12,744

 

2027

 

 

11,212

 

2028

 

 

8,234

 

2029

 

 

1,970

 

2030

 

 

1,874

 

Thereafter

 

 

1,814

 

Total minimum lease payments

 

 

37,848

 

Less imputed interest

 

 

(5,393

)

Present value of lease liabilities

 

$

32,455

 

The weighted-average remaining term for our leases as of December 31, 2025 and 2024 was 3.6 years and 4.4 years, respectively. The weighted-average discount rate for our leases as of December 31, 2025 and 2024 was 8.0% and 8.3%, respectively.

v3.25.4
Line of Credit
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Line of Credit

Note 6. 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. 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 December 31, 2025 and 2024.

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.

v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

Note 7. 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 consolidated financial statements.

Tax Contingencies

We are subject to income taxes in the United States, the United Kingdom, or UK, France, Philippines and Netherlands. 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 or 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

In March 2023, we received a separate cease-and-desist letter alleging copyright infringement and related claims. During 2023, we accrued $7.3 million to general and administrative expenses for estimated losses and legal fees that we expected to incur in connection with these claims. In November 2023, we entered into a final settlement agreement with the claimant and paid $7.3 million in settlement costs and legal fees related to this matter. During the three months ended March 31, 2024, we received $2.8 million in insurance proceeds related to this matter. We record insurance proceeds related to legal matters within other income, net in the period in which they are received.

In February 2024, the U.S. Fish and Wildlife Service served us with a notice of violation and proposed civil penalty, alleging that we have violated certain administrative requirements under the Endangered Species Act and the Lacey Act in connection with our export and import of certain items of merchandise. During the fourth quarter of 2023, we accrued $2.8 million to general and administrative expenses for estimated losses and legal fees related to

this matter and during the second quarter of 2024, we accrued an additional $0.4 million to general and administrative expenses for estimated losses and legal fees related to this matter. In June 2024, we entered into a final settlement with the U.S. Fish and Wildlife Service and paid $3.2 million in settlement cost and legal fees related to this matter.

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.

Leases

We have obligations under operating leases for office, fulfillment facilities and retail stores. For a description of our leases, please see Note 5, Leases.

v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Income Taxes

Note 8. Income Taxes

The components of income before income tax expense are as follows (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Domestic

 

$

70,523

 

 

$

55,503

 

 

$

31,942

 

Foreign

 

 

11,780

 

 

 

8,944

 

 

 

5,819

 

 

$

82,303

 

 

$

64,447

 

 

$

37,761

 

The components of the provision for income tax expense (benefit) are as follows (in thousands):

 

 

 

December 31, 2025

 

 

 

Current

 

 

Deferred

 

 

Total

 

U.S. federal

 

$

14,555

 

 

$

(1,835

)

 

$

12,720

 

State and local

 

 

5,965

 

 

 

(1,064

)

 

 

4,901

 

Foreign

 

 

3,536

 

 

 

 

 

 

3,536

 

 

$

24,056

 

 

$

(2,899

)

 

$

21,157

 

 

 

 

December 31, 2024

 

 

 

Current

 

 

Deferred

 

 

Total

 

U.S. federal

 

$

14,865

 

 

$

(5,373

)

 

$

9,492

 

State and local

 

 

5,429

 

 

 

(1,482

)

 

 

3,947

 

Foreign

 

 

2,237

 

 

 

 

 

 

2,237

 

 

$

22,531

 

 

$

(6,855

)

 

$

15,676

 

 

 

 

December 31, 2023

 

 

 

Current

 

 

Deferred

 

 

Total

 

U.S. federal

 

$

8,758

 

 

$

(2,853

)

 

$

5,905

 

State and local

 

 

4,740

 

 

 

(2,398

)

 

 

2,342

 

Foreign

 

 

1,367

 

 

 

 

 

 

1,367

 

 

$

14,865

 

 

$

(5,251

)

 

$

9,614

 

 

A reconciliation of the provision for income taxes to the amount computed by applying the 21% statutory U.S. federal income tax rate to income before income taxes after the adoption of ASU 2023-09 is as follows:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

(in thousands)

 

 

Percent

 

 

(in thousands)

 

 

Percent

 

 

(in thousands)

 

 

Percent

 

U.S. federal statutory tax rate

 

$

17,284

 

 

 

21.0

%

 

$

13,534

 

 

 

21.0

%

 

$

7,930

 

 

 

21.0

%

State and local income taxes (1)

 

 

3,872

 

 

 

4.7

 

 

 

3,118

 

 

 

4.8

 

 

 

1,874

 

 

 

5.0

 

Foreign tax effects

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Netherlands

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rate differential

 

 

(302

)

 

 

(0.4

)

 

 

5

 

 

 

 

 

 

 

 

 

 

Permanent tax differences related to disallowed intercompany and investment write-offs

 

 

1,598

 

 

 

2.0

 

 

 

 

 

 

 

 

 

 

 

 

 

France

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rate differential

 

 

181

 

 

 

0.2

 

 

 

(157

)

 

 

(0.2

)

 

 

 

 

 

 

Permanent tax differences related to disallowed intercompany and investment write-offs

 

 

(1,134

)

 

 

(1.4

)

 

 

 

 

 

 

 

 

 

 

 

 

Others

 

 

718

 

 

 

0.9

 

 

 

511

 

 

 

0.8

 

 

 

145

 

 

 

0.4

 

Effect of cross-border tax laws

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign-derived intangible income

 

 

(1,090

)

 

 

(1.3

)

 

 

(450

)

 

 

(0.7

)

 

 

(561

)

 

 

(1.4

)

Tax credits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Work opportunity tax credit

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

Changes in valuation allowances

 

 

621

 

 

 

0.8

 

 

 

(23

)

 

 

 

 

 

(3

)

 

 

 

Nontaxable and nondeductible items

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Equity-based compensation

 

 

(284

)

 

 

(0.3

)

 

 

(1,821

)

 

 

(2.8

)

 

 

(122

)

 

 

(0.3

)

Return to provision adjustments

 

 

(1,141

)

 

 

(1.4

)

 

 

183

 

 

 

0.3

 

 

 

(110

)

 

 

(0.3

)

Others

 

 

832

 

 

 

0.9

 

 

 

776

 

 

 

1.1

 

 

 

461

 

 

 

1.1

 

Effective tax rate

 

$

21,157

 

 

 

25.7

%

 

$

15,676

 

 

 

24.3

%

 

$

9,614

 

 

 

25.5

%

 

(1)
The states that contribute to the majority (greater than 50%) of the tax effect in this category include California and New York for 2025, 2024 and 2023.

 

 

The components of net deferred tax assets (liabilities) are as follows (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Deferred tax assets:

 

 

 

 

 

 

Accrued liabilities, reserves and other

 

$

23,106

 

 

$

19,369

 

UNICAP

 

 

8,555

 

 

 

8,108

 

Tax basis goodwill

 

 

465

 

 

 

753

 

Investment in FWRD

 

 

4,016

 

 

 

4,381

 

Equity-based compensation

 

 

6,354

 

 

 

4,836

 

Deferred revenue

 

 

5,929

 

 

 

4,564

 

Research and development expenses

 

 

 

 

 

1,953

 

Lease liabilities

 

 

9,274

 

 

 

10,052

 

Capital loss

 

 

779

 

 

 

 

Net operating loss

 

 

 

 

 

 

Gross deferred tax assets

 

 

58,478

 

 

 

54,016

 

Valuation allowance

 

 

(779

)

 

 

 

Deferred tax assets, net of valuation allowance

 

 

57,699

 

 

 

54,016

 

Deferred tax liabilities:

 

 

 

 

 

 

Accrued expenses and reserves

 

 

(6,947

)

 

 

(6,766

)

State taxes

 

 

(1,697

)

 

 

(1,504

)

Depreciation

 

 

(1,157

)

 

 

(69

)

Right-of-use lease assets

 

 

(8,139

)

 

 

(8,817

)

Total gross deferred liabilities

 

 

(17,940

)

 

 

(17,156

)

Net deferred tax assets

 

$

39,759

 

 

$

36,860

 

 

As of December 31, 2025 and 2024, there were no gross federal and state operating loss carryforwards.

In accordance with ASC 740-30-25-17, we intend that the undistributed net earnings from continuing operations as well as the future net earnings of the foreign subsidiaries to be permanently reinvested in our operations outside of the U.S.

The amounts of cash paid for income taxes were as follows:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

 

 

 

(in thousands)

 

 

 

 

Federal

 

$

14,500

 

 

$

14,500

 

 

$

9,005

 

State and local

 

 

 

 

 

 

 

 

 

California

 

 

2,210

 

 

 

2,988

 

 

 

1,487

 

Others

 

 

2,382

 

 

 

2,364

 

 

 

915

 

Foreign

 

 

 

 

 

 

 

 

 

United Kingdom

 

 

3,678

 

 

 

2,351

 

 

 

1,588

 

Total

 

$

22,770

 

 

$

22,203

 

 

$

12,995

 

For the years ended December 31, 2025, 2024 and 2023, we filed a consolidated federal and state income tax return for Revolve Group, Inc. We believe that there are no uncertain tax positions that would impact the accompanying consolidated financial statements.

The tax years ended December 31, 2022 through 2025 remain subject to possible examination by the Internal Revenue Service and the tax years ended December 31, 2021 through 2025 remain subject to possible examination by state tax jurisdictions. No interest or penalties related to income taxes are recognized in the accompanying consolidated financial statements.

In October 2021, the 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 our tax liability and financial condition.

v3.25.4
Equity-based Compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Equity-based Compensation

Note 9. 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. As of December 31, 2025, approximately 8.4 million common shares remain available for future issuance under the 2019 Plan. Our board of directors determined not to increase the number of shares reserved for issuance under the 2019 Plan as of January 1, 2026.

The grant-date fair value of RSUs is measured on the grant date based on the closing fair market value of our Class A common stock. The grant-date fair value of each option award is estimated on the date of grant using the Black-Scholes option pricing model. The Black-Scholes option pricing model requires inputs such as expected term, fair value per unit of our Class A shares, expected volatility and risk-free interest rate. These inputs are subjective and generally require significant analysis and judgment to develop. We utilized the simplified method for calculating expected term using the average of the vesting period and the contractual life of the option. The dividend yield is 0%, as we have not paid, nor do we expect to pay, dividends. The risk-free interest rate is based on the implied yield available on U.S. Treasury issues with an equivalent remaining term. Expected volatility is estimated based on the average historical volatility of the Company’s stock. The fair value of options granted is based on observable market prices. For awards with service and performance conditions, we recognize the compensation expense if and when we conclude that it is probable that the performance condition will be achieved. The Company reassesses the probability of achieving the performance condition at each reporting date.

The weighted average assumptions for the grants in the years ended December 31, 2025, 2024 and 2023 are provided in the following table:

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Valuation assumptions:

 

 

 

 

 

 

 

 

 

Expected dividend yield

 

 

%

 

 

%

 

 

%

Expected volatility

 

 

52.0

%

 

 

51.3

%

 

 

46.2

%

Expected term (years)

 

 

6.5

 

 

 

6.5

 

 

 

6.5

 

Risk-free interest rate

 

 

4.1

%

 

 

4.2

%

 

 

4.3

%

 

 

Option activity under the 2013 and 2019 Plans is as follows:

 

 

 

Number of
Shares

 

 

Weighted
Average
Exercise Price

 

 

Weighted
Average
Remaining
Contractual
Term

 

 

Aggregate
Intrinsic
Value
(in thousands)

 

Balance at January 1, 2025

 

 

4,666,009

 

 

$

16.23

 

 

 

7.4

 

 

$

85,899

 

Granted

 

 

444,718

 

 

 

25.27

 

 

 

8.9

 

 

 

 

Exercised

 

 

(165,722

)

 

 

11.06

 

 

 

 

 

 

 

Forfeited

 

 

(147,515

)

 

 

18.89

 

 

 

 

 

 

 

Expired

 

 

(21,541

)

 

 

39.41

 

 

 

 

 

 

 

Balance at December 31, 2025

 

 

4,775,949

 

 

 

17.06

 

 

 

6.7

 

 

 

68,926

 

Exercisable at December 31, 2025

 

 

1,771,960

 

 

 

16.88

 

 

 

4.8

 

 

 

27,622

 

Vested and expected to vest

 

 

3,609,567

 

 

 

18.36

 

 

 

6.4

 

 

 

48,946

 

 

RSU award activity under the 2019 Plan is as follows:

 

 

 

Class A
Common
Stock

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Weighted
Average
Remaining
Contractual
Term

 

 

Aggregate
Intrinsic
Value
(in thousands)

 

Unvested at January 1, 2025

 

 

71,195

 

 

$

22.68

 

 

 

1.0

 

 

$

2,384

 

Granted

 

 

221,959

 

 

 

24.27

 

 

 

1.0

 

 

 

 

Vested

 

 

(158,548

)

 

 

25.12

 

 

 

 

 

 

 

Forfeited

 

 

 

 

 

 

 

 

 

 

 

 

Unvested at December 31, 2025

 

 

134,606

 

 

 

22.43

 

 

 

1.8

 

 

 

4,064

 

 

There were 444,718 options and 221,959 RSUs granted during 2025. The weighted average grant-date fair value of options and RSUs granted during 2025 was $14.10 per share and $24.27 per share, respectively.

As of December 31, 2025, there was $15.0 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 December 31, 2025, we had $1.3 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 1.3 years. As of December 31, 2025, we had unrecognized stock-based compensation expense of $7.9 million for the operational milestones that were considered not probable of achievement. During 2025 and 2024, we recorded stock-based compensation expense of $2.0 million and $0.1 million, respectively, related to the 2023 Performance Option Awards.

Equity‑based compensation cost that has been included in general and administrative expense in the accompanying consolidated statements of income amounted to $10.6 million, $10.0 million, and $5.8 million for the years ended December 31, 2025, 2024 and 2023, respectively. An excess income tax benefit of $0.3 million, $1.8 million and $0.1 million was recognized in the consolidated statements of income for equity‑based compensation arrangements for the years ended December 31, 2025, 2024 and 2023, respectively.

v3.25.4
Stock Repurchase Program
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Stock Repurchase Program

Note 11. 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 share repurchase program will be retired. During 2025, we repurchased and retired 107,195 shares of Class A common stock for a total cost of $2.0 million, exclusive of broker fees and excise tax, at an average price of $18.86 per share. During 2024, we repurchased and retired 767,198 shares of Class A common stock for a total cost of $11.8 million, exclusive of broker fees and excise tax, at an average price of $15.35 per share. Broker fees and excise taxes incurred on share repurchases represent direct costs of the repurchase and are recorded as part of the cost basis.

v3.25.4
Earnings per Share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Earnings per Share

Note 10. 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:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income

 

$

34,612

 

 

$

26,534

 

 

$

26,414

 

 

$

22,357

 

 

$

15,572

 

 

$

12,575

 

Net loss attributable to
   non-controlling interest

 

 

319

 

 

 

244

 

 

 

426

 

 

 

360

 

 

 

 

 

 

 

Net income attributable to common stockholders - basic

 

 

34,931

 

 

 

26,778

 

 

 

26,840

 

 

 

22,717

 

 

 

15,572

 

 

 

12,575

 

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

 

 

26,778

 

 

 

 

 

 

22,717

 

 

 

 

 

 

12,575

 

 

 

 

Reallocation of undistributed earnings to Class B shares

 

 

 

 

 

384

 

 

 

 

 

 

311

 

 

 

 

 

 

132

 

Net income attributable to common stockholders - diluted

 

$

61,709

 

 

$

27,162

 

 

$

49,557

 

 

$

23,028

 

 

$

28,147

 

 

$

12,707

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares used to compute earnings per share — basic

 

 

40,358

 

 

 

30,939

 

 

 

38,370

 

 

 

32,476

 

 

 

40,364

 

 

 

32,597

 

Conversion of Class B to Class A common shares outstanding

 

 

30,939

 

 

 

 

 

 

32,476

 

 

 

 

 

 

32,597

 

 

 

 

Effect of dilutive stock options and RSUs

 

 

790

 

 

 

790

 

 

 

831

 

 

 

831

 

 

 

622

 

 

 

622

 

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

 

 

72,087

 

 

 

31,729

 

 

 

71,677

 

 

 

33,307

 

 

 

73,583

 

 

 

33,219

 

Earnings per share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

0.87

 

 

$

0.87

 

 

$

0.70

 

 

$

0.70

 

 

$

0.39

 

 

$

0.39

 

Diluted

 

$

0.86

 

 

$

0.86

 

 

$

0.69

 

 

$

0.69

 

 

$

0.38

 

 

$

0.38

 

 

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):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

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

 

 

1,197

 

 

 

1,265

 

 

 

1,365

 

v3.25.4
Segment Information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment Information

Note 12. 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. 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-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 years ended December 31, 2025, 2024 and 2023, 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):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Net sales

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

1,054,042

 

 

$

970,517

 

 

$

904,525

 

FWRD

 

 

171,640

 

 

 

159,394

 

 

 

164,194

 

Total

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

 

Cost of sales

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

471,547

 

 

$

435,918

 

 

$

412,708

 

FWRD

 

 

98,351

 

 

 

100,720

 

 

 

101,812

 

Total

 

$

569,898

 

 

$

536,638

 

 

$

514,520

 

 

Gross profit

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

582,495

 

 

$

534,599

 

 

$

491,817

 

FWRD

 

 

73,289

 

 

 

58,674

 

 

 

62,382

 

Total

 

$

655,784

 

 

$

593,273

 

 

$

554,199

 

 

 

All of our long-lived assets and goodwill are located in the United States as of the years ended December 31, 2025, 2024 and 2023. The following table lists net sales by geographic area (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

United States

 

$

972,419

 

 

$

903,484

 

 

$

870,405

 

Rest of the world (1)

 

 

253,263

 

 

 

226,427

 

 

 

198,314

 

Total net sales

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

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

 

The following tables summarize net sales and percentage of net sales by product category for the years ended December 31, 2025, 2024 and 2023 (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Net Sales

 

 

 

 

 

 

 

 

 

Fashion Apparel

 

$

555,867

 

 

$

499,089

 

 

$

469,718

 

Dresses

 

 

344,475

 

 

 

331,414

 

 

 

315,237

 

Handbags, Shoes and Accessories

 

 

248,428

 

 

 

237,947

 

 

 

235,085

 

Beauty

 

 

58,784

 

 

 

48,989

 

 

 

41,612

 

Other (1)

 

 

18,128

 

 

 

12,472

 

 

 

7,067

 

Total net sales

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

 

 

 

 

 

 

 

 

 

 

As a percentage of net sales

 

 

 

 

 

 

 

 

 

Fashion Apparel

 

 

45

%

 

 

45

%

 

 

44

%

Dresses

 

 

28

%

 

 

29

%

 

 

29

%

Handbags, Shoes and Accessories

 

 

20

%

 

 

21

%

 

 

22

%

Beauty

 

 

5

%

 

 

4

%

 

 

4

%

Other (1)

 

 

2

%

 

 

1

%

 

 

1

%

Total net sales

 

 

100

%

 

 

100

%

 

 

100

%

(1)
Includes deferred revenue, shipping revenue, rental product revenue and other revenue.
v3.25.4
Detail of Certain Balance Sheet Accounts
12 Months Ended
Dec. 31, 2025
Balance Sheet Related Disclosures [Abstract]  
Detail of Certain Balance Sheet Accounts

Note 13. Detail of Certain Balance Sheet Accounts

Prepaid Expenses and Other Current Assets

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

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Expected merchandise returns, net

 

$

30,515

 

 

$

28,663

 

Advanced payments on inventory to be delivered from vendors

 

 

18,236

 

 

 

10,557

 

Prepaid marketing

 

 

5,912

 

 

 

5,118

 

Other

 

 

19,043

 

 

 

19,373

 

Total prepaid expenses and other current assets

 

$

73,706

 

 

$

63,711

 

 

Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Marketing

 

$

17,928

 

 

$

15,342

 

Consumption taxes

 

 

7,879

 

 

 

7,108

 

Salaries and related benefits

 

 

5,433

 

 

 

3,779

 

Selling and distribution

 

 

5,383

 

 

 

4,761

 

Other

 

 

7,674

 

 

 

7,534

 

Total accrued expenses

 

$

44,297

 

 

$

38,524

 

Other Current Liabilities

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

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Store credit

 

$

23,433

 

 

$

18,570

 

Loyalty Club liability

 

 

7,620

 

 

 

6,463

 

Gift cards

 

 

5,651

 

 

 

5,130

 

Other

 

 

4,259

 

 

 

3,581

 

Total other current liabilities

 

$

40,963

 

 

$

33,744

 

v3.25.4
Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States, or GAAP, and applicable rules and regulations of the Securities and Exchange Commission. The accompanying consolidated financial statements include the balances of Revolve Group, Inc. and all of its subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. These reclassifications had no effect on the reported results of operations. Our fiscal year ends on December 31 of each year.

Use of Estimates

Use of Estimates

The preparation of 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 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 years ended December 31, 2025, 2024 and 2023 (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Beginning balance

 

$

69,661

 

 

$

63,780

 

 

$

63,381

 

Returns

 

 

(1,596,761

)

 

 

(1,538,265

)

 

 

(1,505,490

)

Provisions

 

 

1,604,085

 

 

 

1,544,146

 

 

 

1,505,889

 

Ending balance

 

$

76,985

 

 

$

69,661

 

 

$

63,780

 

 

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 $4.2 million, $3.3 million and $2.6 million for the years ended December 31, 2025, 2024 and 2023, 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 sales taxes in all states that have adopted laws imposing sales tax collection obligations on out-of-state retailers and are subject to audits by state governments of sales tax collection obligations on out-of-state retailers in jurisdictions where we do not currently collect sales taxes, whether for prior years or prospectively. No significant interest or penalties related to sales taxes are recognized in the accompanying 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 12, Segment Information, for disaggregation of net sales by reportable segment, geographic area and major product category.

Rental Product, Net

Rental Product, Net

During the second quarter of 2024, we entered into a consignment agreement with a third party to rent a limited quantity of our product assortment, primarily handbags, to customers. 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. Rental product, net amounted to $2.6 million and $2.3 million as of December 31, 2025 and 2024, respectively, and was included within other assets. Rental product depreciation was $1.8 million and $0.7 million for the year ended December 31, 2025 and 2024, 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.

Cost of Sales

Cost of Sales

Cost of sales consists of the purchase price of merchandise sold to customers and includes import duties, net of drawback claims, and other taxes, inbound freight costs, receiving costs, defective merchandise returned from customers, inventory valuation adjustments, and other miscellaneous shrinkage.

Fulfillment

Fulfillment

Fulfillment expenses primarily consist of those costs incurred in operating and staffing the fulfillment centers, including costs attributable to inspecting and warehousing inventories, picking, packaging and preparing customer orders for shipment. Fulfillment expenses also include the cost of warehousing facilities.

Selling and Distribution

Selling and Distribution

Selling and distribution expenses consist of shipping and other transportation costs incurred delivering merchandise to customers and customers returning merchandise, customer service costs, merchant processing fees, shipping supplies and other selling expenses. The amount of shipping and handling costs included in selling and distribution is $129.1 million, $121.0 million, and $128.1 million for the years ended December 31, 2025, 2024 and 2023, respectively.

Marketing

Marketing

Marketing expenses are expensed as incurred and consist primarily of targeted online performance marketing costs, such as paid search/product listing ads, affiliate marketing, paid social, retargeting, search engine optimization, personalized email marketing and mobile “push” communications through our mobile applications. Marketing expenses also include brand marketing investments, including events, fees paid to influencers, and other forms of online and offline marketing. Marketing expenses are primarily related to growing and retaining the customer base.

General and Administrative

General and Administrative

General and administrative expenses consist primarily of payroll and related benefit costs and equity‑based compensation expense for employees involved in general corporate functions including merchandising, marketing, studio and technology, as well as costs associated with the use by these functions of facilities and equipment, including depreciation, rent and other occupancy expenses.

Earnings per Share

Earnings per Share

Basic earnings per share is computed by dividing the net income attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted earnings per share represents net income divided by the weighted-average number of common shares outstanding, inclusive of the effect of dilutive stock options and restricted stock units, or RSUs. See Note 10, Earnings per Share, for further information.

Cash and Cash Equivalents

Cash and Cash Equivalents

We maintain the majority of our cash and cash equivalents in money market funds and checking accounts with major financial institutions within the United States. Deposits in these institutions may exceed federally insured limits.

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable are composed primarily of amounts due from financial institutions related to credit card sales. We do not maintain an allowance for doubtful accounts related to these receivables as payment is typically

received in full within a few business days after the sale. We carry the remaining portion of accounts receivable at invoiced amounts less allowances for doubtful accounts and other deductions. Allowance for doubtful accounts was insignificant at both December 31, 2025 and 2024. Management evaluates the ability to collect accounts receivable based on a combination of factors. An allowance for doubtful accounts is maintained based on the length of time receivables are past due and the status of a customer’s financial position. Receivables are written off in the period deemed uncollectible after collection efforts have proven unsuccessful. We do not accrue interest on our trade receivables.

Inventory

Inventory

Inventories are stated at the lower of cost and net realizable value. Cost is determined using the specific identification method. Cost of inventory includes import duties and other taxes and transport and handling costs. We make inventory valuation adjustments when it appears that the carrying cost of the inventory may not be recovered through subsequent sale of the inventory. We analyze the quantity of inventory on hand, the quantity sold in the past year, the anticipated sales volume, the expected sales price and the cost of making the sale when evaluating the value of our inventory. If the sales volume or sales price of specific products declines, additional write-downs may be required.

Prepaid Expenses and Other Current Assets

Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consist primarily of expected merchandise returns net of related costs, advanced payments on inventory to be delivered from vendors, prepaid packaging, and prepaid insurance.

Other Assets

Other Assets

Other assets primarily consist of receivables related to duty drawback and other programs. These amounts represent refunds of customs duties previously paid on imported merchandise that is subsequently exported to another country. In addition, other assets consist of rental product, net and equity investments.

Business Combinations

Business Combinations

We account for business combinations using the acquisition method. All of the identifiable assets acquired, the liabilities assumed, and any noncontrolling 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 noncontrolling 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. Noncontrolling 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.

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.

Equity Investments

Equity Investments

We hold an equity investment in a privately held company without readily determinable fair value. This investment is measured at cost, less impairment and included in other assets in the accompanying consolidated balance sheets. Changes in fair value resulting from observable transactions for identical or similar investments of the same issuer are recorded in other income, net.

Variable Interest Entities

Variable Interest Entities

We evaluate our interests in other entities to determine whether such entities are variable interest entities (“VIEs”) and whether we are the primary beneficiary of such VIEs. A VIE is an entity in which the equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support or in which the holders of the equity investment at risk lack the characteristics of a controlling financial interest.

The Company is considered the primary beneficiary of a VIE and is required to consolidate the VIE if it has both (i) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (ii) the obligation to absorb losses of, or the right to receive benefits from, the VIE that could potentially be significant to the VIE. We may be the primary beneficiary of a VIE even when our ownership interest is less than a majority, including when control is achieved through contractual arrangements or other rights.

We reassess whether we are the primary beneficiary of a VIE on an ongoing basis as facts and circumstances change. VIEs for which we are determined to be the primary beneficiary are consolidated, and the interests of other variable interest holders are reflected as noncontrolling interests.

Property and Equipment, Net

Property and Equipment, Net

Property and equipment are stated at cost net of accumulated depreciation and amortization. Repair and maintenance costs are expensed as incurred.

Depreciation is calculated on the straight‑line method over the estimated useful lives of the assets. The estimated useful lives of equipment and fixtures, and leasehold improvements range from three to five years or if shorter, the remaining lease term for leasehold improvements. The estimated useful life of our capitalized software is three years.

Leases

Leases

We lease office, warehouse and retail space and equipment used in connection with our operations under various operating leases, some of which provide for rental payments on a graduated basis, rent holidays and other incentives. Operating leases with a term greater than one year are recorded on the consolidated balance sheets as right-of-use lease assets and lease liabilities at the commencement date. These balances are initially recorded at the present value of future minimum lease payments calculated using our incremental borrowing rate and expected lease term, which includes options to extend or terminate the lease which we are reasonably certain to exercise and adjusted for items such as initial direct costs paid or incentives received. A right-of-use lease asset and lease liability are not recognized for leases with an initial term of 12 months or less, and the lease expense is recognized on a straight-line basis over the lease term. We also elected to combine lease and non-lease components on all new or modified leases into a single lease component.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

We review long‑lived assets for possible impairment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. This determination includes evaluation of factors such as future asset utilization and future net undiscounted cash flows expected to result from the use of the assets. If circumstances require a long‑lived asset or asset group be tested for possible impairment, we first compare undiscounted cash flows expected to be generated by that asset group to its carrying amount. If the carrying amount of the long‑lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying amount exceeds its fair value. No impairment losses were recognized during the years ended December 31, 2025, 2024 and 2023.

Goodwill

Goodwill

Goodwill represents the excess of acquisition cost over the fair value of the related net assets acquired and is not subject to amortization. As of December 31, 2025 and 2024, we had goodwill of $2.0 million. We review our goodwill annually for impairment or when circumstances indicate its carrying value may not be recoverable.

We perform this evaluation at the reporting unit level, comprised of the principle business units within our REVOLVE segment. In order to test for goodwill impairment, we compare the fair value of the reporting unit to its carrying value, including goodwill. If the fair value of the reporting unit is less than its carrying amount, goodwill is written down for the amount by which the carrying amount exceeds the reporting unit's fair value. However, the loss recognized cannot exceed the carrying amount of goodwill.

We perform our annual impairment review of goodwill at December 31, and when a triggering event occurs between annual impairment tests. No goodwill impairment was recorded for the years ended December 31, 2025, 2024 and 2023.

Income Taxes

Income Taxes

Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and are recorded net on the face of the balance sheet. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize the effect of income tax positions only if those positions are more-likely than-not of being sustained. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs.

Deferred tax assets are recognized to the extent it is believed that these assets are more likely than not to be realized. In assessing the realizability of deferred tax assets, management considers whether it is more-likely than-not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income, and tax‑planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more‑likely than‑not that we will realize the benefits of these deductible differences, net of the valuation allowance. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced.

Equity-based Compensation

Equity-based Compensation

We measure equity-based compensation expense associated with the awards granted based on their estimated fair values at the grant date. For awards with service conditions only, equity-based compensation expense is recognized over the requisite service period using the straight-line method. For awards with service and performance conditions, we recognize the compensation expense if and when we conclude that it is probable that the performance condition will be achieved. The Company reassesses the probability of achieving the performance condition at each reporting date. Forfeitures are recorded as they occur. See Note 9, Equity-based Compensation, for additional details.

Employee Benefit Plan

Employee Benefit Plan

We sponsor a qualified 401(k) defined contribution plan covering eligible employees. Participants may contribute a percentage of their pretax earnings annually, subject to limitations imposed by the Internal Revenue Service. We have the ability to make discretionary contributions to the 401(k) plan but have not done so to date.

Commitments and Contingencies

Commitments and Contingencies

Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred.

Fair Value Measurements

Fair Value Measurements

We utilize valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs to the extent possible. We determine fair value based on assumptions that market participants would use in pricing an asset or liability in the principal or most advantageous market. The carrying amounts for our cash and cash equivalents, accounts receivable, accounts payable, line of credit and accrued expenses approximate fair value due to their short-term maturities. When considering market participant assumptions in fair value measurements, the following fair value hierarchy distinguishes between observable and unobservable inputs, which are categorized in one of the following levels:

Level 1 Inputs: Unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2 Inputs: Other than quoted prices included in Level 1 inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full-term of the asset or liability.
Level 3 Inputs: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at measurement date.

We consider all highly liquid investments purchased with a maturity of three months or less to be cash equivalents. Our cash equivalents are comprised of money market funds, which are valued based on Level 1 inputs consisting of quoted prices in active markets. Our cash equivalents as of December 31, 2025 and 2024 were $240.9 million and $211.6 million, respectively.

Comprehensive Income

Comprehensive Income

Comprehensive income consists of net income and foreign currency translation adjustments.

Certain Risks And Concentrations

Certain Risks and Concentrations

We are subject to certain risks, including dependence on third‑party technology providers and hosting services for our website servers, exposure to risks associated with online commerce security, credit card fraud, as well as the interpretation of state and local laws and regulations related to the collection and remittance of sales and use taxes. We do not have significant vendor concentrations.

Recently Adopted Accounting Pronouncements and Accounting Pronouncements Not Yet Effective

Recently Adopted Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board, or FASB, issued Accounting Standards Update, or ASU, 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances income tax disclosures, primarily through changes to the rate reconciliation and disaggregation of income taxes paid. ASU 2023-09 is effective for us for annual periods beginning after December 15, 2024, with early adoption permitted. We adopted ASU 2023-09 in 2025 on a retrospective basis and presented the required new disclosures within Note 8, Income Taxes.

Accounting Pronouncements Not Yet Effective

In September 2025, the FASB, issued 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.

v3.25.4
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Summary of Sales Return Reserve

The following table presents a roll-forward of our sales return reserve for the years ended December 31, 2025, 2024 and 2023 (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Beginning balance

 

$

69,661

 

 

$

63,780

 

 

$

63,381

 

Returns

 

 

(1,596,761

)

 

 

(1,538,265

)

 

 

(1,505,490

)

Provisions

 

 

1,604,085

 

 

 

1,544,146

 

 

 

1,505,889

 

Ending balance

 

$

76,985

 

 

$

69,661

 

 

$

63,780

 

 

v3.25.4
Goodwill and Other Intangible Assets, Net (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Gross Amounts and Accumulated Amortization of Acquired Identifiable Intangible Assets with Finite Useful Lives

The gross amounts and accumulated amortization of our acquired identifiable intangible assets with finite useful lives as of December 31, 2025 and 2024, included in intangible assets, net in the accompanying consolidated balance sheets, are as follows (in thousands):

 

 

 

 

 

December 31,

 

 

 

Useful life

 

2025

 

 

2024

 

Customer relationships

 

3 – 6 years

 

$

381

 

 

$

381

 

Trademarks (1)

 

4 – 10 years

 

 

5,095

 

 

 

4,728

 

Total intangible assets

 

 

 

 

5,476

 

 

 

5,109

 

Less accumulated amortization

 

 

 

 

(3,066

)

 

 

(2,815

)

Total intangible assets, net

 

 

 

$

2,410

 

 

$

2,294

 

(1)
Includes $1.0 million and $0.9 million of intangible assets not subject to amortization as of December 31, 2025 and 2024, respectively.
Schedule of Future Estimated Amortization Expense of Acquired Identifiable Intangible Assets Future estimated amortization expense for acquired identifiable intangible assets is as follows (in thousands):

 

 

 

Amortization
Expense

 

Year ending December 31:

 

 

 

2026

 

$

252

 

2027

 

 

235

 

2028

 

 

217

 

2029

 

 

190

 

2030

 

 

163

 

Thereafter

 

 

356

 

Total amortization expense

 

$

1,413

 

v3.25.4
Property and Equipment, Net (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Summary of Property and Equipment, Net

Property and equipment, net is summarized as follows (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Office and warehouse equipment and fixtures

 

$

14,048

 

 

$

13,621

 

Computer equipment and capitalized software

 

 

14,726

 

 

 

12,137

 

Leasehold improvements

 

 

5,088

 

 

 

4,374

 

Other

 

 

7,754

 

 

 

1,035

 

Total property and equipment

 

 

41,616

 

 

 

31,167

 

Less accumulated depreciation and amortization

 

 

(26,245

)

 

 

(22,230

)

Total property and equipment, net

 

$

15,371

 

 

$

8,937

 

 

v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Summary of Components of Lease Expense

The following table includes the components of our lease expense recorded in fulfillment expenses and general and administrative expenses in the accompanying consolidated statements of income.

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

(in thousands)

 

Operating lease expense

 

$

11,389

 

 

$

10,658

 

 

$

8,991

 

Short-term lease expense

 

 

94

 

 

 

115

 

 

 

105

 

Variable lease expense

 

 

1,630

 

 

 

1,301

 

 

 

876

 

Total

 

$

13,113

 

 

$

12,074

 

 

$

9,972

 

Summary of Future Minimum Lease Payments

The following table presents future minimum lease payments and the impact of discounting as of December 31, 2025.

 

 

 

December 31, 2025

 

 

 

(in thousands)

 

2026

 

$

12,744

 

2027

 

 

11,212

 

2028

 

 

8,234

 

2029

 

 

1,970

 

2030

 

 

1,874

 

Thereafter

 

 

1,814

 

Total minimum lease payments

 

 

37,848

 

Less imputed interest

 

 

(5,393

)

Present value of lease liabilities

 

$

32,455

 

v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Income Before Income Tax Expense

The components of income before income tax expense are as follows (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Domestic

 

$

70,523

 

 

$

55,503

 

 

$

31,942

 

Foreign

 

 

11,780

 

 

 

8,944

 

 

 

5,819

 

 

$

82,303

 

 

$

64,447

 

 

$

37,761

 

Summary of Provision for Income Tax Expense (Benefit)

The components of the provision for income tax expense (benefit) are as follows (in thousands):

 

 

 

December 31, 2025

 

 

 

Current

 

 

Deferred

 

 

Total

 

U.S. federal

 

$

14,555

 

 

$

(1,835

)

 

$

12,720

 

State and local

 

 

5,965

 

 

 

(1,064

)

 

 

4,901

 

Foreign

 

 

3,536

 

 

 

 

 

 

3,536

 

 

$

24,056

 

 

$

(2,899

)

 

$

21,157

 

 

 

 

December 31, 2024

 

 

 

Current

 

 

Deferred

 

 

Total

 

U.S. federal

 

$

14,865

 

 

$

(5,373

)

 

$

9,492

 

State and local

 

 

5,429

 

 

 

(1,482

)

 

 

3,947

 

Foreign

 

 

2,237

 

 

 

 

 

 

2,237

 

 

$

22,531

 

 

$

(6,855

)

 

$

15,676

 

 

 

 

December 31, 2023

 

 

 

Current

 

 

Deferred

 

 

Total

 

U.S. federal

 

$

8,758

 

 

$

(2,853

)

 

$

5,905

 

State and local

 

 

4,740

 

 

 

(2,398

)

 

 

2,342

 

Foreign

 

 

1,367

 

 

 

 

 

 

1,367

 

 

$

14,865

 

 

$

(5,251

)

 

$

9,614

 

Schedule of Reconciliation of Provision for Income Taxes to Amount Computed By Applying Statutory U.S. Federal Income Tax Rate to Income Before Income Taxes

A reconciliation of the provision for income taxes to the amount computed by applying the 21% statutory U.S. federal income tax rate to income before income taxes after the adoption of ASU 2023-09 is as follows:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

(in thousands)

 

 

Percent

 

 

(in thousands)

 

 

Percent

 

 

(in thousands)

 

 

Percent

 

U.S. federal statutory tax rate

 

$

17,284

 

 

 

21.0

%

 

$

13,534

 

 

 

21.0

%

 

$

7,930

 

 

 

21.0

%

State and local income taxes (1)

 

 

3,872

 

 

 

4.7

 

 

 

3,118

 

 

 

4.8

 

 

 

1,874

 

 

 

5.0

 

Foreign tax effects

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Netherlands

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rate differential

 

 

(302

)

 

 

(0.4

)

 

 

5

 

 

 

 

 

 

 

 

 

 

Permanent tax differences related to disallowed intercompany and investment write-offs

 

 

1,598

 

 

 

2.0

 

 

 

 

 

 

 

 

 

 

 

 

 

France

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Rate differential

 

 

181

 

 

 

0.2

 

 

 

(157

)

 

 

(0.2

)

 

 

 

 

 

 

Permanent tax differences related to disallowed intercompany and investment write-offs

 

 

(1,134

)

 

 

(1.4

)

 

 

 

 

 

 

 

 

 

 

 

 

Others

 

 

718

 

 

 

0.9

 

 

 

511

 

 

 

0.8

 

 

 

145

 

 

 

0.4

 

Effect of cross-border tax laws

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign-derived intangible income

 

 

(1,090

)

 

 

(1.3

)

 

 

(450

)

 

 

(0.7

)

 

 

(561

)

 

 

(1.4

)

Tax credits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Work opportunity tax credit

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

Changes in valuation allowances

 

 

621

 

 

 

0.8

 

 

 

(23

)

 

 

 

 

 

(3

)

 

 

 

Nontaxable and nondeductible items

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Equity-based compensation

 

 

(284

)

 

 

(0.3

)

 

 

(1,821

)

 

 

(2.8

)

 

 

(122

)

 

 

(0.3

)

Return to provision adjustments

 

 

(1,141

)

 

 

(1.4

)

 

 

183

 

 

 

0.3

 

 

 

(110

)

 

 

(0.3

)

Others

 

 

832

 

 

 

0.9

 

 

 

776

 

 

 

1.1

 

 

 

461

 

 

 

1.1

 

Effective tax rate

 

$

21,157

 

 

 

25.7

%

 

$

15,676

 

 

 

24.3

%

 

$

9,614

 

 

 

25.5

%

 

(1)
The states that contribute to the majority (greater than 50%) of the tax effect in this category include California and New York for 2025, 2024 and 2023.
Schedule of Net Deferred Tax Assets (Liabilities)

The components of net deferred tax assets (liabilities) are as follows (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Deferred tax assets:

 

 

 

 

 

 

Accrued liabilities, reserves and other

 

$

23,106

 

 

$

19,369

 

UNICAP

 

 

8,555

 

 

 

8,108

 

Tax basis goodwill

 

 

465

 

 

 

753

 

Investment in FWRD

 

 

4,016

 

 

 

4,381

 

Equity-based compensation

 

 

6,354

 

 

 

4,836

 

Deferred revenue

 

 

5,929

 

 

 

4,564

 

Research and development expenses

 

 

 

 

 

1,953

 

Lease liabilities

 

 

9,274

 

 

 

10,052

 

Capital loss

 

 

779

 

 

 

 

Net operating loss

 

 

 

 

 

 

Gross deferred tax assets

 

 

58,478

 

 

 

54,016

 

Valuation allowance

 

 

(779

)

 

 

 

Deferred tax assets, net of valuation allowance

 

 

57,699

 

 

 

54,016

 

Deferred tax liabilities:

 

 

 

 

 

 

Accrued expenses and reserves

 

 

(6,947

)

 

 

(6,766

)

State taxes

 

 

(1,697

)

 

 

(1,504

)

Depreciation

 

 

(1,157

)

 

 

(69

)

Right-of-use lease assets

 

 

(8,139

)

 

 

(8,817

)

Total gross deferred liabilities

 

 

(17,940

)

 

 

(17,156

)

Net deferred tax assets

 

$

39,759

 

 

$

36,860

 

 

Summary of Cash Paid for Income Taxes

The amounts of cash paid for income taxes were as follows:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

 

 

 

(in thousands)

 

 

 

 

Federal

 

$

14,500

 

 

$

14,500

 

 

$

9,005

 

State and local

 

 

 

 

 

 

 

 

 

California

 

 

2,210

 

 

 

2,988

 

 

 

1,487

 

Others

 

 

2,382

 

 

 

2,364

 

 

 

915

 

Foreign

 

 

 

 

 

 

 

 

 

United Kingdom

 

 

3,678

 

 

 

2,351

 

 

 

1,588

 

Total

 

$

22,770

 

 

$

22,203

 

 

$

12,995

 

v3.25.4
Equity-based Compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Summary of Weighted Average Valuation Assumptions of Grants

The weighted average assumptions for the grants in the years ended December 31, 2025, 2024 and 2023 are provided in the following table:

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Valuation assumptions:

 

 

 

 

 

 

 

 

 

Expected dividend yield

 

 

%

 

 

%

 

 

%

Expected volatility

 

 

52.0

%

 

 

51.3

%

 

 

46.2

%

Expected term (years)

 

 

6.5

 

 

 

6.5

 

 

 

6.5

 

Risk-free interest rate

 

 

4.1

%

 

 

4.2

%

 

 

4.3

%

 

 

Summary of Equity Option Activity

Option activity under the 2013 and 2019 Plans is as follows:

 

 

 

Number of
Shares

 

 

Weighted
Average
Exercise Price

 

 

Weighted
Average
Remaining
Contractual
Term

 

 

Aggregate
Intrinsic
Value
(in thousands)

 

Balance at January 1, 2025

 

 

4,666,009

 

 

$

16.23

 

 

 

7.4

 

 

$

85,899

 

Granted

 

 

444,718

 

 

 

25.27

 

 

 

8.9

 

 

 

 

Exercised

 

 

(165,722

)

 

 

11.06

 

 

 

 

 

 

 

Forfeited

 

 

(147,515

)

 

 

18.89

 

 

 

 

 

 

 

Expired

 

 

(21,541

)

 

 

39.41

 

 

 

 

 

 

 

Balance at December 31, 2025

 

 

4,775,949

 

 

 

17.06

 

 

 

6.7

 

 

 

68,926

 

Exercisable at December 31, 2025

 

 

1,771,960

 

 

 

16.88

 

 

 

4.8

 

 

 

27,622

 

Vested and expected to vest

 

 

3,609,567

 

 

 

18.36

 

 

 

6.4

 

 

 

48,946

 

Summary of RSU Award Activity

RSU award activity under the 2019 Plan is as follows:

 

 

 

Class A
Common
Stock

 

 

Weighted
Average
Grant Date
Fair Value

 

 

Weighted
Average
Remaining
Contractual
Term

 

 

Aggregate
Intrinsic
Value
(in thousands)

 

Unvested at January 1, 2025

 

 

71,195

 

 

$

22.68

 

 

 

1.0

 

 

$

2,384

 

Granted

 

 

221,959

 

 

 

24.27

 

 

 

1.0

 

 

 

 

Vested

 

 

(158,548

)

 

 

25.12

 

 

 

 

 

 

 

Forfeited

 

 

 

 

 

 

 

 

 

 

 

 

Unvested at December 31, 2025

 

 

134,606

 

 

 

22.43

 

 

 

1.8

 

 

 

4,064

 

 

v3.25.4
Earnings per Share (Tables)
12 Months Ended
Dec. 31, 2025
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:

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

 

Class A

 

 

Class B

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income

 

$

34,612

 

 

$

26,534

 

 

$

26,414

 

 

$

22,357

 

 

$

15,572

 

 

$

12,575

 

Net loss attributable to
   non-controlling interest

 

 

319

 

 

 

244

 

 

 

426

 

 

 

360

 

 

 

 

 

 

 

Net income attributable to common stockholders - basic

 

 

34,931

 

 

 

26,778

 

 

 

26,840

 

 

 

22,717

 

 

 

15,572

 

 

 

12,575

 

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

 

 

26,778

 

 

 

 

 

 

22,717

 

 

 

 

 

 

12,575

 

 

 

 

Reallocation of undistributed earnings to Class B shares

 

 

 

 

 

384

 

 

 

 

 

 

311

 

 

 

 

 

 

132

 

Net income attributable to common stockholders - diluted

 

$

61,709

 

 

$

27,162

 

 

$

49,557

 

 

$

23,028

 

 

$

28,147

 

 

$

12,707

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares used to compute earnings per share — basic

 

 

40,358

 

 

 

30,939

 

 

 

38,370

 

 

 

32,476

 

 

 

40,364

 

 

 

32,597

 

Conversion of Class B to Class A common shares outstanding

 

 

30,939

 

 

 

 

 

 

32,476

 

 

 

 

 

 

32,597

 

 

 

 

Effect of dilutive stock options and RSUs

 

 

790

 

 

 

790

 

 

 

831

 

 

 

831

 

 

 

622

 

 

 

622

 

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

 

 

72,087

 

 

 

31,729

 

 

 

71,677

 

 

 

33,307

 

 

 

73,583

 

 

 

33,219

 

Earnings per share:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic

 

$

0.87

 

 

$

0.87

 

 

$

0.70

 

 

$

0.70

 

 

$

0.39

 

 

$

0.39

 

Diluted

 

$

0.86

 

 

$

0.86

 

 

$

0.69

 

 

$

0.69

 

 

$

0.38

 

 

$

0.38

 

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):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

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

 

 

1,197

 

 

 

1,265

 

 

 

1,365

 

v3.25.4
Segment Information (Tables)
12 Months Ended
Dec. 31, 2025
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):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Net sales

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

1,054,042

 

 

$

970,517

 

 

$

904,525

 

FWRD

 

 

171,640

 

 

 

159,394

 

 

 

164,194

 

Total

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

 

Cost of sales

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

471,547

 

 

$

435,918

 

 

$

412,708

 

FWRD

 

 

98,351

 

 

 

100,720

 

 

 

101,812

 

Total

 

$

569,898

 

 

$

536,638

 

 

$

514,520

 

 

Gross profit

 

 

 

 

 

 

 

 

 

REVOLVE

 

$

582,495

 

 

$

534,599

 

 

$

491,817

 

FWRD

 

 

73,289

 

 

 

58,674

 

 

 

62,382

 

Total

 

$

655,784

 

 

$

593,273

 

 

$

554,199

 

 

 

Schedule of Net Sales by Geographic Area

All of our long-lived assets and goodwill are located in the United States as of the years ended December 31, 2025, 2024 and 2023. The following table lists net sales by geographic area (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

United States

 

$

972,419

 

 

$

903,484

 

 

$

870,405

 

Rest of the world (1)

 

 

253,263

 

 

 

226,427

 

 

 

198,314

 

Total net sales

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

(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 and percentage of net sales by product category for the years ended December 31, 2025, 2024 and 2023 (in thousands):

 

 

 

Year Ended December 31,

 

 

 

2025

 

 

2024

 

 

2023

 

Net Sales

 

 

 

 

 

 

 

 

 

Fashion Apparel

 

$

555,867

 

 

$

499,089

 

 

$

469,718

 

Dresses

 

 

344,475

 

 

 

331,414

 

 

 

315,237

 

Handbags, Shoes and Accessories

 

 

248,428

 

 

 

237,947

 

 

 

235,085

 

Beauty

 

 

58,784

 

 

 

48,989

 

 

 

41,612

 

Other (1)

 

 

18,128

 

 

 

12,472

 

 

 

7,067

 

Total net sales

 

$

1,225,682

 

 

$

1,129,911

 

 

$

1,068,719

 

 

 

 

 

 

 

 

 

 

 

As a percentage of net sales

 

 

 

 

 

 

 

 

 

Fashion Apparel

 

 

45

%

 

 

45

%

 

 

44

%

Dresses

 

 

28

%

 

 

29

%

 

 

29

%

Handbags, Shoes and Accessories

 

 

20

%

 

 

21

%

 

 

22

%

Beauty

 

 

5

%

 

 

4

%

 

 

4

%

Other (1)

 

 

2

%

 

 

1

%

 

 

1

%

Total net sales

 

 

100

%

 

 

100

%

 

 

100

%

(1)
Includes deferred revenue, shipping revenue, rental product revenue and other revenue.
v3.25.4
Detail of Certain Balance Sheet Accounts (Tables)
12 Months Ended
Dec. 31, 2025
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):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Expected merchandise returns, net

 

$

30,515

 

 

$

28,663

 

Advanced payments on inventory to be delivered from vendors

 

 

18,236

 

 

 

10,557

 

Prepaid marketing

 

 

5,912

 

 

 

5,118

 

Other

 

 

19,043

 

 

 

19,373

 

Total prepaid expenses and other current assets

 

$

73,706

 

 

$

63,711

 

 

Schedule of Accrued Expenses

Accrued expenses consist of the following (in thousands):

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Marketing

 

$

17,928

 

 

$

15,342

 

Consumption taxes

 

 

7,879

 

 

 

7,108

 

Salaries and related benefits

 

 

5,433

 

 

 

3,779

 

Selling and distribution

 

 

5,383

 

 

 

4,761

 

Other

 

 

7,674

 

 

 

7,534

 

Total accrued expenses

 

$

44,297

 

 

$

38,524

 

Schedule of Other Current Liabilities

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

 

 

 

December 31,

 

 

 

2025

 

 

2024

 

Store credit

 

$

23,433

 

 

$

18,570

 

Loyalty Club liability

 

 

7,620

 

 

 

6,463

 

Gift cards

 

 

5,651

 

 

 

5,130

 

Other

 

 

4,259

 

 

 

3,581

 

Total other current liabilities

 

$

40,963

 

 

$

33,744

 

v3.25.4
Significant Accounting Policies - Additional Information (Details)
3 Months Ended 12 Months Ended
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Dec. 31, 2025
USD ($)
Point
Dec. 31, 2024
USD ($)
Dec. 31, 2023
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     $ 1,225,682,000 $ 1,129,911,000 $ 1,068,719,000  
Estimated useful life of rental product     2 years      
Rental product     $ 2,600,000 2,300,000    
Rental product depreciation     1,792,000 736,000    
Selling and distribution     209,623,000 195,169,000 197,052,000  
Impairment losses     0 0 0  
Goodwill     2,042,000 2,042,000    
Goodwill impairment     $ 0 0 0  
Minimum percentage of likelihood of realization of deferred tax assets and liabilities     50.00%      
Cash equivalents     $ 240,900,000 211,600,000    
Accounting Standards Update [Extensible Enumeration]     us-gaap:AccountingStandardsUpdate202309Member      
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]     true      
Change in Accounting Principle, Accounting Standards Update, Adoption Date     Jan. 01, 2025      
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     $ 4,200,000 3,300,000 2,600,000  
Shipping and Handling Costs            
Summary Of Significant Accounting Policies [Line Items]            
Selling and distribution     $ 129,100,000 $ 121,000,000 $ 128,100,000  
Equipment and Fixtures, and Leasehold Improvements            
Summary Of Significant Accounting Policies [Line Items]            
Estimated useful lives     us-gaap:UsefulLifeShorterOfTermOfLeaseOrAssetUtilityMember      
Capitalized Software            
Summary Of Significant Accounting Policies [Line Items]            
Estimated useful lives     3 years      
Minimum | Equipment and Fixtures, and Leasehold Improvements            
Summary Of Significant Accounting Policies [Line Items]            
Estimated useful lives     3 years      
Maximum | Equipment and Fixtures, and Leasehold Improvements            
Summary Of Significant Accounting Policies [Line Items]            
Estimated useful lives     5 years      
v3.25.4
Significant Accounting Policies - Summary of Sales Return Reserve (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounting Policies [Abstract]      
Beginning balance $ 69,661 $ 63,780 $ 63,381
Returns (1,596,761) (1,538,265) (1,505,490)
Provisions 1,604,085 1,544,146 1,505,889
Ending balance $ 76,985 $ 69,661 $ 63,780
v3.25.4
Goodwill and Other Intangible Assets, Net - Additional Information (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]      
Goodwill $ 2,042,000 $ 2,042,000  
Goodwill impairment 0 0 $ 0
Amortization expense for acquired identifiable intangible assets $ 200,000 $ 200,000 $ 100,000
v3.25.4
Goodwill and Other Intangible Assets, Net - Schedule of Gross Amounts and Accumulated Amortization of Acquired Identifiable Intangible Assets with Finite Useful Lives (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite Lived Intangible Assets [Line Items]    
Total intangible assets $ 5,476 $ 5,109
Less accumulated amortization (3,066) (2,815)
Total intangible assets, net 2,410 2,294
Customer Relationships    
Finite Lived Intangible Assets [Line Items]    
Total intangible assets $ 381 381
Customer Relationships | Minimum    
Finite Lived Intangible Assets [Line Items]    
Finite lived intangible asset, useful life 3 years  
Customer Relationships | Maximum    
Finite Lived Intangible Assets [Line Items]    
Finite lived intangible asset, useful life 6 years  
Trademarks    
Finite Lived Intangible Assets [Line Items]    
Total intangible assets $ 5,095 $ 4,728
Trademarks | Minimum    
Finite Lived Intangible Assets [Line Items]    
Finite lived intangible asset, useful life [1] 4 years  
Trademarks | Maximum    
Finite Lived Intangible Assets [Line Items]    
Finite lived intangible asset, useful life [1] 10 years  
[1] Includes $1.0 million and $0.9 million of intangible assets not subject to amortization as of December 31, 2025 and 2024, respectively.
v3.25.4
Goodwill and Other Intangible Assets, Net - Schedule of Gross Amounts and Accumulated Amortization of Acquired Identifiable Intangible Assets with Finite Useful Lives (Parenthetical) (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]    
Trademarks not subject to amortization $ 1.0 $ 0.9
v3.25.4
Goodwill and Other Intangible Assets, Net - Schedule of Future Estimated Amortization Expense of Acquired Identifiable Intangible Assets (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]  
2026 $ 252
2027 235
2028 217
2029 190
2030 163
Thereafter 356
Total amortization expense $ 1,413
v3.25.4
Property and Equipment, Net - Summary of Property and Equipment, Net (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Property Plant And Equipment [Line Items]    
Total property and equipment $ 41,616 $ 31,167
Less accumulated depreciation and amortization (26,245) (22,230)
Total property and equipment, net 15,371 8,937
Office and Warehouse Equipment and Fixtures    
Property Plant And Equipment [Line Items]    
Total property and equipment 14,048 13,621
Computer Equipment and Capitalized Software    
Property Plant And Equipment [Line Items]    
Total property and equipment 14,726 12,137
Leasehold Improvements    
Property Plant And Equipment [Line Items]    
Total property and equipment 5,088 4,374
Other    
Property Plant And Equipment [Line Items]    
Total property and equipment $ 7,754 $ 1,035
v3.25.4
Property and Equipment, Net - Additional Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Property Plant And Equipment [Line Items]      
Depreciation expense $ 4.4 $ 4.3 $ 5.0
General and Administrative Expense      
Property Plant And Equipment [Line Items]      
Depreciation expense 3.7 2.9 2.7
Fulfilment Expense      
Property Plant And Equipment [Line Items]      
Depreciation expense $ 0.7 $ 1.4 $ 2.3
v3.25.4
Leases - Additional Information (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Lessee, Lease, Description [Line Items]    
Operating lease, description Operating leases with a term greater than one year are recorded on the consolidated balance sheets as right-of-use lease assets and lease liabilities at the commencement date.  
Weighted-average remaining term 3 years 7 months 6 days 4 years 4 months 24 days
Weighted-average discount rate 8.00% 8.30%
Minimum    
Lessee, Lease, Description [Line Items]    
Operating lease, term 1 year  
v3.25.4
Leases - Summary of Components of Lease Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]      
Operating lease expense $ 11,389 $ 10,658 $ 8,991
Short-term lease expense 94 115 105
Variable lease expense 1,630 1,301 876
Total $ 13,113 $ 12,074 $ 9,972
v3.25.4
Leases - Summary of Future Minimum Lease Payments (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Leases [Abstract]  
2026 $ 12,744
2027 11,212
2028 8,234
2029 1,970
2030 1,874
Thereafter 1,814
Total minimum lease payments 37,848
Less imputed interest (5,393)
Present value of lease liabilities $ 32,455
v3.25.4
Line of Credit - Additional Information (Details) - Revolving Credit Facility
12 Months Ended
May 11, 2023
USD ($)
Mar. 23, 2021
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
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%      
v3.25.4
Commitments and Contingencies - Additional Information (Details) - USD ($)
$ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Nov. 03, 2023
Jun. 30, 2024
Sep. 30, 2025
Jun. 30, 2025
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Dec. 31, 2023
Commitments and Contingencies Disclosure [Line Items]                
Expected cash payments for litigation settlements           $ 2.8    
Cash payments for litigation settlements $ 7.3 $ 3.2            
General and Administrative Expense                
Commitments and Contingencies Disclosure [Line Items]                
Accrued expenses on settlement of case     $ 1.0 $ 1.0 $ 0.4   $ 2.8 $ 7.3
v3.25.4
Income Taxes - Schedule of Income Before Income Tax Expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Domestic $ 70,523 $ 55,503 $ 31,942
Foreign 11,780 8,944 5,819
Income before income taxes $ 82,303 $ 64,447 $ 37,761
v3.25.4
Income Taxes - Components of Provision for Income Tax Expense (Benefit) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current:      
U.S. federal $ 14,555 $ 14,865 $ 8,758
State and local 5,965 5,429 4,740
Foreign 3,536 2,237 1,367
Current income tax expense (benefit) 24,056 22,531 14,865
Deferred:      
U.S. federal (1,835) (5,373) (2,853)
State and local (1,064) (1,482) (2,398)
Deferred income tax expense (benefit) (2,899) (6,855) (5,251)
Total:      
U.S. federal 12,720 9,492 5,905
State and local 4,901 3,947 2,342
Foreign 3,536 2,237 1,367
Income tax expense (benefit) $ 21,157 $ 15,676 $ 9,614
v3.25.4
Income Taxes - Schedule of Reconciliation of Provision for Income Taxes to Amount Computed By Applying Statutory U.S. Federal Income Tax Rate to Income Before Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Effective Income Tax Rate Reconciliation [Line Items]      
U.S. federal statutory tax rate $ 17,284 $ 13,534 $ 7,930
State and local income taxes [1] 3,872 3,118 1,874
Effect of cross-border tax laws      
Foreign-derived intangible income (1,090) (450) (561)
Tax credits      
Work opportunity tax credit 2    
Changes in valuation allowances 621 (23) (3)
Nontaxable and nondeductible items      
Equity-based compensation (284) (1,821) (122)
Return to provision adjustments (1,141) 183 (110)
Others 832 776 461
Income tax expense (benefit) $ 21,157 $ 15,676 $ 9,614
U.S. federal statutory tax rate, Percent 21.00% 21.00% 21.00%
State and local income taxes, Percent [1] 4.70% 4.80% 5.00%
Effect of cross-border tax laws, Percent      
Foreign-derived intangible income, Percent (1.30%) (0.70%) (1.40%)
Tax credits, Percent      
Work opportunity tax credit, Percent 0.00%    
Changes in valuation allowances, Percent 0.80% 0.00% 0.00%
Nontaxable and nondeductible items, Percent      
Equity-based compensation, Percent (0.30%) (2.80%) (0.30%)
Return to provision adjustments, Percent (1.40%) 0.30% (0.30%)
Others, Percent 0.90% 1.10% 1.10%
Effective tax rate, Percent 25.70% 24.30% 25.50%
Netherlands      
Effective Income Tax Rate Reconciliation [Line Items]      
Foreign tax effects - Rate differential $ (302) $ 5  
Permanent tax differences related to disallowed intercompany and investment write-offs $ 1,598    
Nontaxable and nondeductible items      
Foreign tax effects - Rate differential, Percent (0.40%) 0.00%  
Permanent tax differences related to disallowed intercompany and investment write-offs, Percent 2.00%    
France      
Effective Income Tax Rate Reconciliation [Line Items]      
Foreign tax effects - Rate differential $ 181 $ (157)  
Permanent tax differences related to disallowed intercompany and investment write-offs $ (1,134)    
Nontaxable and nondeductible items      
Foreign tax effects - Rate differential, Percent 0.20% (0.20%)  
Permanent tax differences related to disallowed intercompany and investment write-offs, Percent (1.40%)    
Others      
Effective Income Tax Rate Reconciliation [Line Items]      
Foreign tax effects - Rate differential $ 718 $ 511 $ 145
Nontaxable and nondeductible items      
Foreign tax effects - Rate differential, Percent 0.90% 0.80% 0.40%
[1] The states that contribute to the majority (greater than 50%) of the tax effect in this category include California and New York for 2025, 2024 and 2023.
v3.25.4
Income Taxes - Schedule of Net Deferred Tax Assets (Liabilities) (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax assets:    
Accrued liabilities, reserves and other $ 23,106 $ 19,369
UNICAP 8,555 8,108
Tax basis goodwill 465 753
Investment in FORWARD 4,016 4,381
Equity-based compensation 6,354 4,836
Deferred revenue 5,929 4,564
Research and development expenses 0 1,953
Lease liabilities 9,274 10,052
Capital loss 779 0
Net operating loss 0 0
Gross deferred tax assets 58,478 54,016
Valuation allowance (779) 0
Deferred tax assets, net of valuation allowance 57,699 54,016
Deferred tax liabilities:    
Accrued expenses and reserves (6,947) (6,766)
State taxes (1,697) (1,504)
Depreciation (1,157) (69)
Right-of-use lease assets (8,139) (8,817)
Total gross deferred liabilities (17,940) (17,156)
Net deferred tax assets $ 39,759 $ 36,860
v3.25.4
Income Taxes - Summary of Cash Paid for Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Federal $ 14,500 $ 14,500 $ 9,005
Total 22,770 22,203 12,995
California      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State and local 2,210 2,988 1,487
Others      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
State and local 2,382 2,364 915
United Kingdom      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Foreign $ 3,678 $ 2,351 $ 1,588
v3.25.4
Income Taxes - Additional Information (Details) - USD ($)
1 Months Ended 12 Months Ended
Oct. 31, 2021
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating Loss Carryforwards [Line Items]        
Interest or penalties related to income taxes   $ 0    
Effective corporate tax rate   25.70% 24.30% 25.50%
Minimum        
Operating Loss Carryforwards [Line Items]        
Effective corporate tax rate 15.00%      
Federal        
Operating Loss Carryforwards [Line Items]        
Gross operating loss carryforwards   $ 0 $ 0  
State        
Operating Loss Carryforwards [Line Items]        
Gross operating loss carryforwards   $ 0 $ 0  
v3.25.4
Equity-based Compensation - Additional Information (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Jan. 01, 2026
Nov. 03, 2023
Sep. 15, 2023
Jun. 30, 2019
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Dividend yield         0.00%      
Stock option granted         444,718      
Weighted average grant date fair value of options granted         $ 14.1      
Tax benefits in relation to equity-based compensation         $ 0.3 $ 1.8 $ 0.1  
General and Administrative Expense                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Equity-based compensation cost         $ 10.6 10.0 $ 5.8  
Class A Common Stock | Restricted Stock Units (RSUs)                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Restricted stock unit granted         221,959      
Weighted average grant date fair value granted         $ 24.27      
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         $ 15.0      
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         8,400,000      
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       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         $ 15.0      
Total unrecognized compensation cost to be recognized, weighted average service period         3 years 6 months      
2019 Equity Incentive Plan | Subsequent Event                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Increase in number of shares reserved for future issuance, shares 0              
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         221,959      
Weighted average grant date fair value granted         $ 24.27      
2023 Performance Option Awards                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Weighted average exercise price, granted   $ 13.35 $ 13.05          
Restricted stock unit granted   49,971 1,701,479          
Weighted average grant date fair value granted   $ 6.94 $ 6.79          
Equity-based compensation cost         $ 2.0 $ 0.1    
2023 Performance Option Awards | Financial Milestone                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost         $ 1.3      
Total unrecognized compensation cost to be recognized, weighted average service period         1 year 3 months 18 days      
2023 Performance Option Awards | Operational Milestone                
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]                
Total unrecognized compensation cost         $ 7.9      
v3.25.4
Equity-based Compensation - Summary of Weighted Average Assumptions for Grants (Details)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Valuation assumptions:      
Expected dividend yield 0.00%    
Expected volatility 52.00% 51.30% 46.20%
Expected term (years) 6 years 6 months 6 years 6 months 6 years 6 months
Risk-free interest rate 4.10% 4.20% 4.30%
v3.25.4
Equity-based Compensation - Summary of Equity Option Activity (Details) - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Number of Shares, Granted 444,718  
2013 and 2019 Equity Incentive Plan    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Number of Shares, Beginning balance 4,666,009  
Number of Shares, Granted 444,718  
Number of Shares, Exercised (165,722)  
Number of Shares, Forfeited (147,515)  
Number of Shares, Expired (21,541)  
Number of Shares, Ending balance 4,775,949 4,666,009
Number of Shares, Exercisable 1,771,960  
Number of Shares, Vested and expected to vest 3,609,567  
Weighted Average Exercise Price, Beginning balance $ 16.23  
Weighted Average Exercise Price, Granted 25.27  
Weighted Average Exercise Price, Exercised 11.06  
Weighted Average Exercise Price, Forfeited 18.89  
Weighted Average Exercise Price, Expired 39.41  
Weighted Average Exercise Price, Ending balance 17.06 $ 16.23
Weighted Average Exercise Price, Exercisable 16.88  
Weighted Average Exercise Price, Vested and expected to vest $ 18.36  
Weighted Average Remaining Contractual Term 6 years 8 months 12 days 7 years 4 months 24 days
Weighted Average Remaining Contractual Term, Granted 8 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 4 months 24 days  
Aggregate Intrinsic Value, Balance $ 68,926 $ 85,899
Aggregate Intrinsic Value, Exercisable 27,622  
Aggregate Intrinsic Value, Vested and expected to vest $ 48,946  
v3.25.4
Equity-based Compensation - Summary of RSU Award Activity (Details) - Restricted Stock Units (RSUs) - Common Class A - USD ($)
$ / shares in Units, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Class A Common Stock, Granted 221,959  
Weighted Average Grant Date Fair Value,Granted $ 24.27  
2019 Equity Incentive Plan    
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]    
Class A Common Stock, Beginning balance 71,195  
Class A Common Stock, Granted 221,959  
Class A Common Stock, Vested (158,548)  
Class A Common Stock, Ending balance 134,606 71,195
Weighted Average Grant Date Fair Value, Beginning balance $ 22.68  
Weighted Average Grant Date Fair Value,Granted 24.27  
Weighted Average Grant Date Fair Value,Vested 25.12  
Weighted Average Grant Date Fair Value,Ending Balance $ 22.43 $ 22.68
Weighted Average Remaining Contractual Term 1 year 9 months 18 days 1 year
Weighted Average Remaining Contractual Term, Granted 1 year  
Aggregate Intrinsic Value, Balance $ 4,064 $ 2,384
v3.25.4
Earnings per Share - Additional Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
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  
v3.25.4
Earnings per Share - Schedule of Calculation of Basic and Diluted Earnings per Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Numerator      
Net income $ 61,146 $ 48,771 $ 28,147
Net loss attributable to non-controlling interest $ 563 $ 786  
Denominator      
Weighted average shares used to compute earnings per share - basic 71,297 70,846 72,961
Weighted average number of shares used to compute earnings per share - diluted 72,087 71,677 73,583
Earnings per share:      
Basic $ 0.87 $ 0.70 $ 0.39
Diluted $ 0.86 $ 0.69 $ 0.38
Common Class A      
Numerator      
Net income $ 34,612 $ 26,414 $ 15,572
Net loss attributable to non-controlling interest 319 426  
Net income attributable to common stockholders - basic 34,931 26,840 15,572
Reallocation of undistributed earnings 26,778 22,717 12,575
Net income attributable to common stockholders - diluted $ 61,709 $ 49,557 $ 28,147
Denominator      
Weighted average shares used to compute earnings per share - basic 40,358 38,370 40,364
Conversion of Class B to Class A common shares outstanding 30,939 32,476 32,597
Effect of dilutive stock options and RSUs 790 831 622
Weighted average number of shares used to compute earnings per share - diluted 72,087 71,677 73,583
Earnings per share:      
Basic $ 0.87 $ 0.7 $ 0.39
Diluted $ 0.86 $ 0.69 $ 0.38
Common Class B      
Numerator      
Net income $ 26,534 $ 22,357 $ 12,575
Net loss attributable to non-controlling interest 244 360  
Net income attributable to common stockholders - basic 26,778 22,717 12,575
Reallocation of undistributed earnings 384 311 132
Net income attributable to common stockholders - diluted $ 27,162 $ 23,028 $ 12,707
Denominator      
Weighted average shares used to compute earnings per share - basic 30,939 32,476 32,597
Effect of dilutive stock options and RSUs 790 831 622
Weighted average number of shares used to compute earnings per share - diluted 31,729 33,307 33,219
Earnings per share:      
Basic $ 0.87 $ 0.7 $ 0.39
Diluted $ 0.86 $ 0.69 $ 0.38
v3.25.4
Earnings per Share - Schedule of Antidilutive Securities Excluded from Computation of Basic and Diluted Earnings Share (Details) - shares
shares in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
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 1,197 1,265 1,365
v3.25.4
Stock Repurchase Program - Additional Information (Details) - Class A Common Stock - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Aug. 31, 2023
Stock Repurchase Program      
Stock repurchase program, authorized amount     $ 100.0
Repurchased and retired shares of Class A common stock 107,195 767,198  
Repurchases of Class A common stock $ 2.0 $ 11.8  
Average price $ 18.86 $ 15.35  
v3.25.4
Segment Information - Additional Information (Details)
12 Months Ended
Dec. 31, 2025
Segment
Customer
Dec. 31, 2024
Customer
Dec. 31, 2023
Customer
Segment Reporting Information [Line Items]      
Number of reportable segments | Segment 2    
Segment reporting, disclosure of customers During the years ended December 31, 2025, 2024 and 2023, 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 0
Percentage of net sales 10.00% 10.00% 10.00%
v3.25.4
Segment Information - Summary of Net Sales, Cost of Sales and Gross Profit of Reportable Segments (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Net sales $ 1,225,682 $ 1,129,911 $ 1,068,719
Cost of sales 569,898 536,638 514,520
Gross profit 655,784 593,273 554,199
REVOLVE      
Segment Reporting Information [Line Items]      
Net sales 1,054,042 970,517 904,525
Cost of sales 471,547 435,918 412,708
Gross profit 582,495 534,599 491,817
FWRD      
Segment Reporting Information [Line Items]      
Net sales 171,640 159,394 164,194
Cost of sales 98,351 100,720 101,812
Gross profit $ 73,289 $ 58,674 $ 62,382
v3.25.4
Segment Information - Schedule of Net Sales by Geographic Area (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenues From External Customers And Long Lived Assets [Line Items]      
Total net sales $ 1,225,682 $ 1,129,911 $ 1,068,719
United States      
Revenues From External Customers And Long Lived Assets [Line Items]      
Total net sales 972,419 903,484 870,405
Rest of the world      
Revenues From External Customers And Long Lived Assets [Line Items]      
Total net sales $ 253,263 $ 226,427 $ 198,314
v3.25.4
Segment Information - Summary of Net Sales and Percentage of Net Sales by Product Category (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Total net sales $ 1,225,682 $ 1,129,911 $ 1,068,719
Sales Revenue, Net | Product Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of net sales 100.00% 100.00% 100.00%
Fashion Apparel      
Segment Reporting Information [Line Items]      
Total net sales $ 555,867 $ 499,089 $ 469,718
Fashion Apparel | Sales Revenue, Net | Product Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of net sales 45.00% 45.00% 44.00%
Dresses      
Segment Reporting Information [Line Items]      
Total net sales $ 344,475 $ 331,414 $ 315,237
Dresses | Sales Revenue, Net | Product Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of net sales 28.00% 29.00% 29.00%
Handbags, Shoes and Accessories      
Segment Reporting Information [Line Items]      
Total net sales $ 248,428 $ 237,947 $ 235,085
Handbags, Shoes and Accessories | Sales Revenue, Net | Product Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of net sales 20.00% 21.00% 22.00%
Beauty      
Segment Reporting Information [Line Items]      
Total net sales $ 58,784 $ 48,989 $ 41,612
Beauty | Sales Revenue, Net | Product Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of net sales 5.00% 4.00% 4.00%
Other      
Segment Reporting Information [Line Items]      
Total net sales $ 18,128 $ 12,472 $ 7,067
Other | Sales Revenue, Net | Product Concentration Risk      
Segment Reporting Information [Line Items]      
Percentage of net sales 2.00% 1.00% 1.00%
v3.25.4
Detail of Certain Balance Sheet Accounts - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Prepaid Expense and Other Assets, Current [Abstract]    
Expected merchandise returns, net $ 30,515 $ 28,663
Advanced payments on inventory to be delivered from vendors 18,236 10,557
Prepaid marketing 5,912 5,118
Other 19,043 19,373
Total prepaid expenses and other current assets $ 73,706 $ 63,711
v3.25.4
Detail of Certain Balance Sheet Accounts - Schedule of Accrued Expenses (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Accrued Liabilities, Current [Abstract]    
Marketing $ 17,928 $ 15,342
Consumption taxes 7,879 7,108
Salaries and related benefits 5,433 3,779
Selling and distribution 5,383 4,761
Other 7,674 7,534
Total accrued expenses $ 44,297 $ 38,524
v3.25.4
Detail of Certain Balance Sheet Accounts - Schedule of Other Current Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Other Liabilities, Current [Abstract]    
Store credit $ 23,433 $ 18,570
Gift cards 5,651 5,130
Loyalty Club liability 7,620 6,463
Other 4,259 3,581
Total other current liabilities $ 40,963 $ 33,744
v3.25.4
Subsequent Events - Additional Information (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2024
USD ($)
Subsequent Event [Line Items]  
Cash paid for acquisition $ (427)