Related Party Transactions	3 Months Ended
Related Party Transactions	May 02, 2026
Related Party Transactions [Abstract]
Related Party Transactions	Note 5. Related Party Transactions Services Agreements with Hot Topic Hot Topic Inc. (“Hot Topic”) is an entity indirectly controlled by affiliates of Sycamore. On March 21, 2019, we entered into an amended and restated services agreement with Hot Topic, which was subsequently amended on August 1, 2019, April 30, 2023 and May 3, 2024 (“Amended and Restated Services Agreement”). Under the Amended and Restated Services Agreement, Hot Topic provides us (or causes applicable third parties to provide) real estate leasing and construction management services. We record payments made to Hot Topic under these service agreements in the applicable expense category in either cost of goods sold, or selling, general and administrative expenses. During each of the three-month periods ended May 2, 2026 and May 3, 2025, Hot Topic charged us $0.5 million for various services under the applicable service agreements, all of which were recorded as components of selling, general and administrative expenses. As of the end of the first quarter of fiscal year 2026 and the end of fiscal year 2025, we owed $0.4 million and $0.6 million, respectively, to Hot Topic for these services which is included in due to related parties in our condensed consolidated balance sheets. On August 1, 2019, we entered into a services agreement with Hot Topic, which was subsequently amended on July 31, 2022, September 30, 2022, December 1, 2022, January 1, 2024, and May 30, 2024 (“Amended Reverse Services Agreement”). Under the Amended Reverse Services Agreement, Torrid provided Hot Topic with certain information technology services for a fixed fee. The term of the Amended Reverse Services Agreement ended on October 25, 2025. During the three-month period ended May 2, 2026, no amount was charged to Hot Topic for these services. During the three-month period ended May 3, 2025, we charged Hot Topic $0.1 million for these services, which was recorded as a reduction of selling, general and administrative expenses. As of the end of the first quarter of fiscal year 2026 and the end of fiscal year 2025, no amount was owed to us by Hot Topic for these services. Hot Topic incurs certain direct expenses on our behalf, such as payments to our non-merchandise vendors and each month, we pay Hot Topic for these pass-through expenses. As of the end of the first quarter of fiscal year 2026, the net amount we owed Hot Topic for these expenses was not material. As of the end of fiscal year 2025, the net amount we owed Hot Topic for these expenses was $0.1 million, which is included in due to related parties in our condensed consolidated balance sheet. Sponsor Advisory Services Agreement On May 1, 2015, we entered into an advisory services agreement with Sycamore, pursuant to which Sycamore agreed to provide strategic planning and other related services to us. We are obligated to reimburse Sycamore for its expenses incurred in connection with providing such advisory services to us. As of the end of the first quarter of fiscal year 2026 and the end of fiscal year 2025, there were no amounts due, and during the three-month periods ended May 2, 2026 and May 3, 2025, no amounts were paid under this agreement. From time to time, we reimburse Sycamore for certain management expenses it pays on our behalf. During the three-month periods ended May 2, 2026 and May 3, 2025, the amounts paid to Sycamore for these expenses were not material. As of the end of the first quarter of fiscal year 2026 and the end of fiscal year 2025, there was no amount due. Other Related Party Transactions MGF Sourcing US, LLC, an entity indirectly controlled by affiliates of Sycamore, is one of our suppliers. During the three-month periods ended May 2, 2026 and May 3, 2025, cost of goods sold included $6.7 million and $8.0 million, respectively, related to the sale of merchandise purchased from this supplier. As of the end of the first quarter of fiscal year 2026 and the end of fiscal year 2025, the net amounts we owed MGF Sourcing US, LLC for these purchases were $5.4 million and $5.6 million, respectively. This liability is included in due to related parties in our condensed consolidated balance sheets. HU Merchandising, LLC, a subsidiary of Hot Topic, is one of our suppliers. During the three-month period ended May 2, 2026, there were no sales of merchandise purchased from this supplier, and during the three-month period ended May 3, 2025, cost of goods sold related to the sale of merchandise purchased from this supplier was not material. As of the end of the first quarter of fiscal year 2026 and the end of fiscal year 2025, there was no amount due to HU Merchandising, LLC.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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+ Details

Torrid Holdings Inc. 10-Q