v3.25.3

OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 27, 2025	Dec. 28, 2024	Sep. 28, 2024
Other Liabilities Disclosure [Abstract]
Unredeemed gift cards	$ 25,318	$ 25,043	$ 24,638
Accrued employee benefits	17,180	20,824	14,995
Accrued bonuses and incentive compensation	13,851	2,757	2,866
Accrued taxes	10,671	14,455	10,512
Income taxes payable	7,286	13,820	1,099
Accrued salaries and wages	6,203	12,345	5,999
Other	30,398	40,808	19,950
Other current liabilities	$ 110,907	$ 130,052	$ 80,059

Contract With Customer, Liability, Unredeemed Gift Cards, Current

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Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(15)(5))
-Publisher FASB
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Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.

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-Topic 210
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-Name Accounting Standards Codification
-Section S99
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Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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Amount of expenses incurred but not yet paid classified as other.

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Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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CARTERS INC 10-Q