NASDAQ: RGS

REGIS CORP

CIK 0000716643 · SIC 7200 · Personal Services

Small Revenue $224M Assets $547M as of Sep 1, 2026

Regis Corporation franchises and owns hair care salons. The Company is listed on the Nasdaq Global Market under the ticker symbol "RGS." Unless the context otherwise provides, when we refer to the "Company," "we," "our," or "us," we are referring to Regis Corporation, the Registrant, together with… About this business →

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10-K Filed Sep 1, 2026 · Period ending Jun 30, 2026 Red flag

Regis net income falls 94.4% to $6.9M as prior-year tax benefit unwinds; operating income rises 23%

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8-K Filed Sep 1, 2026 · Period ending Sep 1, 2026

Regis reports FY2026 revenue up 6.9% to $224.5M, Adjusted EBITDA rises to $32.8M

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10-Q Filed May 13, 2026 · Period ending Mar 31, 2026

Summary not yet generated.

8-K Filed May 13, 2026 · Period ending Mar 31, 2026

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8-K Filed Apr 15, 2026 · Period ending Apr 10, 2026

Summary not yet generated.

10-Q Filed Feb 5, 2026 · Period ending Dec 31, 2025

Summary not yet generated.

10-K Filed Sep 3, 2025 · Period ending Jun 30, 2025

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10-Q/A Filed Nov 2, 2015 · Period ending Sep 30, 2015

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10-K/A Filed Sep 26, 2014 · Period ending Jun 30, 2014

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Latest financial statements

From 10-K filed Sep 1, 2026 (period ending Jun 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.

As filed

Consolidated Statements of Operations

(Dollars and shares in thousands, except per share data)

Description Fiscal Years 2026 Fiscal Years 2025 Fiscal Years 2024
Revenues:
Royalties 54,581 58,163 64,098
Fees 7,247 9,717 10,189
Product sales to franchisees 451
Advertising fund contributions 21,392 21,924 25,663
Franchise rental income (Note 6) 62,943 76,599 95,258
Company-owned salon revenue 78,322 43,731 7,323
Total revenue 224,485 210,134 202,982
Operating expenses:
Cost of product sales to franchisees 436
General and administrative 42,045 46,764 45,387
Rent (Note 6) 13,452 10,487 5,525
Advertising fund expense 21,392 21,924 25,663
Franchise rent expense (Note 6) 62,943 76,599 95,258
Company-owned salon expense (Note 1) 56,041 31,103 5,080
Depreciation and amortization 4,112 2,966 3,945
Long-lived asset impairment (Note 1) 52 352 798
Total operating expenses 200,037 190,195 182,092
Operating income 24,448 19,939 20,890
Other (expense) income:
Interest expense (20,673) (20,252) (25,393)
Gain on extinguishment of long-term debt, net 94,611
Gain on earn-out liability 1,000
Other, net 1,096 1,849 (172)
Income from operations before income taxes 5,871 1,536 89,936
Income tax benefit (expense) 1,072 115,496 (869)
Income from continuing operations 6,943 117,032 89,067
Income from discontinued operations, net of income taxes (Note 3) 6,504 1,993
Net income 6,943 123,536 91,060
Net income per share:
Basic:
Income from continuing operations 2.76 49.51 38.08
Income from discontinued operations 2.75 0.85
Net income per share, basic 2.76 52.26 38.93
Diluted:
Income from continuing operations 2.41 43.67 37.50
Income from discontinued operations 2.43 0.84
Net income per share, diluted 2.41 46.10 38.34
Weighted average common and common equivalent shares outstanding:
Basic 2,520 2,364 2,339
Diluted 2,879 2,680 2,375

Consolidated Balance Sheets

(Dollars in thousands, except per share data)

Description June 30, 2026 June 30, 2025
ASSETS
Current assets:
Cash and cash equivalents 26,025 16,959
Receivables, net 9,267 9,473
Inventory 2,482 2,798
Other current assets 19,621 21,254
Total current assets 57,395 50,484
Property and equipment, net 9,285 10,085
Goodwill (Note 5) 182,710 183,436
Other intangibles, net 4,727 5,830
Right of use asset (Note 6) 175,684 229,861
Deferred tax asset (Note 10) 103,402 102,504
Other assets 14,019 16,757
Total assets 547,222 598,957
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable 19,556 20,837
Accrued expenses 15,536 19,066
Long-term debt, current portion (Note 8) 3,000 1,100
Short-term lease liability (Note 6) 53,824 60,685
Total current liabilities 91,916 101,688
Long-term debt, net (Note 8) 114,138 109,693
Long-term lease liability (Note 6) 130,465 179,280
Other non-current liabilities 16,891 22,680
Total liabilities 353,410 413,341
Commitments and contingencies (Note 9)
Shareholders' equity:
Common stock, $0.05 par value; issued and outstanding, 2,498,778 and 2,435,981 common shares as of June 30, 2026, and 2025, respectively 125 122
Additional paid-in capital 77,162 75,243
Accumulated other comprehensive income 7,617 8,286
Retained earnings 108,908 101,965
Total shareholders' equity 193,812 185,616
Total liabilities and shareholders' equity 547,222 598,957

Consolidated Statements of Cash Flows

(Dollars in thousands)

Description Fiscal Years 2026 Fiscal Years 2025 Fiscal Years 2024
Cash flows from operating activities:
Net income 6,943 123,536 91,060
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Gain from sale of OSP (Note 3) (8,396) (2,000)
Depreciation and amortization (Note 1) 3,861 2,876 3,403
Long-lived asset impairment 52 352 798
Deferred income taxes (1,051) (113,891) 519
Non-cash interest 5,726 5,299 3,418
Gain on extinguishment of long-term debt, net (94,611)
Gain on earn-out liability (1,000)
Stock-based compensation 849 1,940 1,558
Amortization of debt discount and financing costs 3,622 3,418 2,987
Other non-cash items affecting earnings 309 (202) 432
Changes in operating assets and liabilities (1):
Receivables 181 (37) 848
Inventories 316 871 851
Income tax receivable 36 (137) 1,230
Other current assets 1,322 402 (466)
Other assets 2,706 4,402 5,829
Ad fund (434) 8,363 (2,435)
Accounts payable (850) (504) 831
Accrued expenses (3,073) (5,289) (4,812)
Net lease liabilities (1,534) (2,073) (1,942)
Other non-current liabilities (4,878) (7,186) (9,538)
Net cash provided by (used in) operating activities: 13,103 13,744 (2,040)
Cash flows from investing activities:
Capital expenditures (1,973) (1,295) (376)
Asset acquisitions, net of cash acquired and certain obligations assumed (18,621)
Proceeds from sale of OSP, net of fees 8,463 2,000
Net cash (used in) provided by investing activities: (1,973) (11,453) 1,624
Cash flows from financing activities:
Borrowings on revolving credit facility 4,326 14,238
Repayments of revolving credit facility (13,534)
Repayments of long-term debt (2,740) (1,125) (96,499)
Debt refinancing fees (262) (1,003) (14,360)
Proceeds from issuance of common stock in connection with warrant exercise 299
Proceeds from issuance of common stock for options exercised 607
Proceeds from issuance of long-term debt 15,000 105,000
Taxes paid for shares withheld (161) (75) (16)
Net cash (used in) provided by financing activities: (2,257) 3,589 8,363
Effect of exchange rate changes on cash and cash equivalents (83) 13 (31)
Increase in cash, cash equivalents, and restricted cash 8,790 5,893 7,916
Cash, cash equivalents, and restricted cash:
Beginning of year 35,205 29,312 21,396
End of year 43,995 35,205 29,312

Amounts as printed on the EDGAR/iXBRL face — (Dollars and shares in thousands, except per share data); (Dollars in thousands, except per share data); (Dollars in thousands). Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗

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About REGIS CORP

Source: Item 1 (Business) from the 10-K filed September 1, 2026. Description as filed by the company with the SEC.

Item 1. Business

General:

Regis Corporation franchises and owns hair care salons. The Company is listed on the Nasdaq Global Market under the ticker symbol "RGS." Unless the context otherwise provides, when we refer to the "Company," "we," "our," or "us," we are referring to Regis Corporation, the Registrant, together with its subsidiaries.

As of June 30, 2026, the Company franchised or owned 3,712 locations, primarily in North America. The Company's locations consist of 3,448 franchised salons and 264 company-owned salons. Each of the Company's salon concepts generally offers similar salon products and hair services.

The major services supplied by the salons are haircutting and styling (including shampooing and conditioning) and hair coloring. Salons also sell a variety of hair care and other beauty products. We earn royalty revenue based on service and product sales at our franchise locations and earn revenue for services and products sold at our company-owned salons. Salons operate primarily under the trade names of Supercuts, SmartStyle, Cost Cutters, First Choice Haircutters and Roosters, and they generally serve the value category within the industry. Salons are primarily located in convenient locations, including strip centers and Walmart Supercenters.

The Company reports its operations in two operating segments: franchise and company-owned. Service revenues comprise approximately 95% of total company-owned salon revenues.

Financial information about our segments and geographic areas for fiscal years 2026, 2025, and 2024 are included in Note 15 to the Consolidated Financial Statements in Part II, Item 8, of this Form 10-K.

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Industry Overview:

The hair salon market represents a significant and highly fragmented industry, encompassing a vast number of operators and generating considerable annual revenue, with the majority of locations being independently owned and operated. The Company faces competition from chains, such as Great Clips, Fantastic Sams, Sport Clips and Ulta Beauty, independently owned salons, in-home hair services, booth rentals, and blow dry bars. The Company also faces competition from other franchise organizations outside of the hair salon industry in attracting new franchisees.

At the individual salon level, barriers to entry are low; however, barriers exist for chains to expand nationally due to the need to lease quality sites, recruit franchisees, establish systems and infrastructure to support franchisees, the ability to recruit and retain stylists, and hire multi-unit and experienced field and salon management. The principal factors of competition in the hair care category are the ability to attract, retain, and train quality stylists, provide consistent and exceptional guest experiences, have the right technology tools, and win on convenience and price value. The Company continually strives to improve its performance in each of these areas and to create additional points of brand differentiation versus the competition.

General. We provide our franchisees and company-owned salons with a comprehensive system of business performance coaching, stylist training and education, site approval, professional marketing, promotion, and advertising programs, loyalty and CRM programs, technology tools, and other forms of ongoing support designed to help franchisees build successful businesses. Historically, we signed the salon lease and then subleased the space to our franchisees.

In December 2024, the Company acquired Super C Group, LLC, doing business as Alline Salon Group (Alline), bringing a portfolio of 314 salons, of which 261 remain in operation as of June 30, 2026, across the Supercuts, Cost Cutters, and Holiday Hair brands under Regis Corporation (the Alline Acquisition). Although the Company's main focus remains being a franchisor and maintaining an asset-light model, which includes supporting and driving franchisee sales and profitability, this transaction was a strategic move that provides a company-owned environment to test, learn and refine initiatives before broader franchise rollout. Our intent is to make the company-owned salon business best in class by proving out operational excellence and piloting programs, including enhanced loyalty and marketing capabilities supported by new technology, that can be tested and refined at our Company-owned salons, and, once successful, scaled across the franchise system.

Standards of Operations. The Company does not control the day-to-day operations of its franchisees, including employment, benefits and wage determination, prices charged for products and services, business hours, personnel management, and capital expenditure decisions. However, the franchise agreements afford certain rights to the Company, such as the right to approve locations, suppliers, and the sale of a franchise. Additionally, franchisees are required to conform to the Company's established operational policies and procedures relating to consistent brand standards, quality of service, training, salon design, and decor and trademark usage. The Company's field personnel utilize dashboards with key performance indicators and make periodic visits to franchised salons to ensure they are operating in conformity with the standards for each franchising program. The Company also retains a third party to ensure adherence to brand standards for Supercuts. In contrast to franchised locations, the Company's 264 company-owned salons, operating primarily under the Supercuts, Cost Cutters, and Holiday Hair brands, are directly operated by the Company. In these locations, the Company exercises full control over day-to-day operations, including employment decisions, scheduling, compensation, and operational standards. The company-owned salon portfolio also serves as a testing ground for brand and operational initiatives that, once proven successful, can be scaled across the broader franchise system. All the rights afforded to the Company with regard to franchised operations allow the Company to protect its brands, but do not allow the Company to control day-to-day franchise operations or make decisions that have a significant impact on the success of the franchised salons. The Company's franchise agreements do not give the Company any right, ability or potential to determine or otherwise influence any terms and/or conditions of employment of franchisees' employees (except for those, if any, that are specifically related to quality of service, training, salon design, decor and trademark usage), including, but not limited to, franchisees' employees' wages and benefits, hours of work, scheduling, leave programs, seniority rights, promotional or transfer opportunities, layoff/recall arrangements, grievance and dispute resolution procedures, and/or discipline and discharge.

Franchise Terms. Pursuant to a franchise agreement with the Company, each franchisee pays an initial fee for each salon and ongoing royalties to the Company. In addition, for most brands, the Company collects advertising funds from franchisees and administers the funds on behalf of the brands. Franchisees are responsible for the costs of leasehold improvements, furniture, fixtures, equipment, supplies, inventory, payroll costs, and certain other items, including initial working capital. The majority of franchise agreements provide the Company a right of first refusal if the store is to be sold, and the franchisee must obtain the Company's approval in all instances where there is a sale of a franchise location.

Additional information regarding each of the major franchised brands is listed below:

Supercuts

Supercuts franchise agreements have a perpetual term, subject to termination of the underlying lease agreement or termination of the franchise agreement by either the Company or the franchisee. All new franchisees enter into development agreements, which give them the right to enter into a defined number of franchise agreements. The majority of these franchise agreements are site-specific because the site of the franchised location is known at the time of execution. Otherwise, the location in the franchise agreement is identified as to-be-determined, and the franchise agreement is amended to identify a specific site once determined. The development agreement provides limited territorial protection for the stores developed under those franchise agreements. Older franchisees have grandfathered expansion rights, which allow them to develop stores outside of development agreements and provide them with greater territorial protections in their markets. The Company has a comprehensive impact policy that resolves potential conflicts among Supercuts franchisees and/or the Company's Supercuts locations regarding proposed store sites.

SmartStyle and Cost Cutters in Walmart Supercenters

SmartStyle locations, more than 900 in total, operate within Walmart Supercenters, as do a number of Cost Cutters salons. The majority of existing SmartStyle and Cost Cutters franchise agreements for salons located in Walmart Supercenters have a five-year term with a two or five-year option to renew. The franchise agreements are site specific.

Cost Cutters (not located in Walmart Supercenters), First Choice Haircutters, Magicuts and Roosters Men’s Grooming Center (Portfolio Brands)

The majority of existing Cost Cutters franchise agreements have a 15-year term with a 15-year option to renew (at the option of the franchisee), while the majority of First Choice Haircutters franchise agreements have a 10-year term with a five-year option to renew. The majority of Magicuts franchise agreements have a term equal to the greater of five years or the current initial term of the lease agreement with an option to renew for two additional five-year periods. The current franchise agreement is site specific. Franchisees may enter into development agreements with the Company, which provide limited territorial protection. Roosters franchise agreements have a 10-year term with a 10-year option to renew (at the option of the franchisee). New franchisees enter into a franchise agreement concurrently with the opening of their first store, along with a development agreement with the right to open two additional locations.

Franchisee Training. The Company provides new franchisees with training, focusing on the various aspects of salon management, including operations, management training, marketing fundamentals, and controls. Existing franchisees receive training, coaching, and information from the Company on a regular basis. The Company provides franchise salon managers and stylists with access to technical training resources.

Guests. Among other factors, consistent delivery of an exceptional guest experience, haircut quality, convenience, competitive pricing, salon location, inviting salon appearance and atmosphere, comprehensive retail assortments, and engagement through technology all drive guest traffic and improve guest retention.

Guest Experience. Our portfolio of salon concepts enables our guests to select different service scheduling options based upon their preference. We believe the ability to serve walk-in appointments and minimize guest wait times are essential elements in delivering an efficient guest experience. Our mobile applications and online check-in or scheduling capabilities allow us to capitalize on our guests' desire for convenience by allowing for future check-ins with optional stylist selection, and offering predicted wait times for guests who wish to walk in. Our franchisees continue to focus on stylist staffing and retention, optimizing schedules, balancing variable labor hours with guest traffic, and managing guest wait times. Our franchise salons are located in high-traffic strip centers and Walmart Supercenters with guest parking and easy access to offer guests a variety of convenient ways to fulfill their beauty needs.

Stylists. Our Company depends on the stylists in our system to help deliver great guest experiences. Stylists are licensed cosmetologists who receive additional training and development at Regis, which provides differentiation from independent salons. We believe in the importance of the ongoing development of stylists' craft. We aim to be an industry leader in stylist training, including the utilization of both live and digital training. We believe stylists deliver a superior experience for guests when they are well-trained technically and through years of experience. We employ trainers who provide new hire training for stylists joining the Company and train franchisee trainers. We supplement internal training with targeted vendor training and external trainers that bring specialized expertise to stylists in our system. We utilize training materials to help all levels of field employees navigate the operation of a salon and essential elements of guest service training within the context of brand positions.

Affordability. The Company strives to offer exceptional value for its services. In the value category, our guests expect outstanding service at competitive prices. These expectations are met with the average service price of transactions ranging from $27 to $39. Pricing decisions are considered on a salon-level basis and are established based on local conditions. Our franchisees control pricing at their locations.

Retail Assortments. Salons sell nationally recognized hair care and beauty products. The top selling brands within the Company’s retail assortment include: L'Oreal Professional Brands and John Paul Mitchell. Stylists are regularly trained to sell hair care and beauty products to their guests and may be compensated via bonus plans for retail sales. Additionally, guests are encouraged to purchase products after stylists demonstrate their efficacy by using them in the styling process in order to improve the health of the guests' hair.

Marketing. Our marketing is brand specific and funded primarily from contractual contributions, based on sales, to the brand's cooperative advertising funds. These funds are used largely in support of advertising and other efforts to increase guest awareness, relevance, and affinity for our brands, driving traffic, retention and share of visits to our salons. A portion of our marketing funds are used in support of stylist recruitment and training to attract quality stylists to our brands.

Technology. In fiscal year 2022, we sold our proprietary back-office salon management system, Opensalon® Pro, to a third party, Soham Inc. (Zenoti). See Note 3 to the Consolidated Financial Statements in Part II, Item 8, of this Form 10-K. As of August 2024, all our salons transitioned to the Zenoti salon technology platform. We also use mobile applications to allow guests to view wait times and interact in other ways with salons.

Salon Support. Our corporate headquarters is referred to as Salon Support or the Support Center. We take a service-oriented mentality to best support our franchisees and oversee our company-owned locations. Salon Support and our associated priorities are aligned with our brands to enhance the effectiveness and efficiency of the service we provide. Salon Support is located in Minneapolis, Minnesota, while allowing for hybrid and remote work.

Salon Concepts:

The Company's salon concepts focus on providing high-quality hair care services and professional hair care products. Descriptions of the Company's salon concepts are listed below:

Supercuts. Supercuts salons provide consistent, high-quality hair care services and professional hair care products to guests at convenient times and locations at value prices. This concept appeals to men, women, and children. The Company has 1,634 franchised and 95 company-owned Supercuts locations throughout North America.

SmartStyle/Cost Cutters in Walmart stores. SmartStyle and Cost Cutters salons offer a full range of custom styling, cutting, and hair coloring, as well as professional hair care products and are currently located in Walmart Supercenters. This concept has primarily a "walk-in" guest base with value pricing. The Company has 984 franchised SmartStyle and Cost Cutters salons located in Walmart Supercenter locations throughout North America.

Portfolio Brands. Portfolio Brands salons are made up of acquired regional salon groups operating under the primary concepts of Cost Cutters, First Choice Haircutters (Canada), Roosters, Hair Masters, Magicuts and Holiday Hair, as well as other concept names. Most concepts offer a full range of custom hairstyling, cutting and coloring services, as well as professional hair care products. The Company has 763 franchised and 169 company-owned Portfolio Brands locations throughout North America. The Holiday Hair brand is 100% company-owned.

International Salons. The Company's International salons are locations operating in the United Kingdom, primarily under the Supercuts and Regis concepts. These salons offer similar levels of service as our North American salons. Salons are usually located in prominent high-traffic locations and offer a full range of custom hairstyling, cutting and coloring services, as well as professional hair care products. The Company has 67 licensed international locations. Canadian and Puerto Rican salons are included in the North American salon totals.

The tables below set forth the number of system-wide locations (franchised and company-owned) and activity within the various salon concepts.

System-wide Location Counts

Fiscal Years

2026 2025 2024

FRANCHISE SALONS:

Supercuts 1,634 1,711 1,946

SmartStyle/Cost Cutters in Walmart stores 984 1,049 1,232

Portfolio Brands 763 816 1,117

Total North American salons 3,381 3,576 4,295

Total International salons 67 71 96

Total franchise salons 3,448 3,647 4,391

as a percent of total franchise and company-owned salons 92.9 % 92.5 % 99.6 %

COMPANY-OWNED SALONS:

Supercuts 95 100 3

SmartStyle/Cost Cutters in Walmart stores — — 8

Portfolio Brands 169 194 6

Total company-owned salons 264 294 17

as a percent of total franchise and company-owned salons 7.1 % 7.5 % 0.4 %

Total franchise and company-owned salons 3,712 3,941 4,408

Constructed Locations (Net of Relocations)

Fiscal Years

2026 2025 2024

FRANCHISE SALONS:

Supercuts 2 12 9

SmartStyle/Cost Cutters in Walmart stores — 6 —

Portfolio Brands 5 — 5

Total North American salons 7 18 14

Total International salons 1 — 1

Total franchise salons 8 18 15

Closed Locations

Fiscal Years

2026 2025 2024

FRANCHISE SALONS:

Supercuts (82) (139) (145)

SmartStyle/Cost Cutters in Walmart stores (64) (189) (166)

Portfolio Brands (56) (95) (111)

Total North American salons (202) (423) (422)

Total International salons (5) (25) (7)

Total franchise salons (207) (448) (429)

COMPANY-OWNED SALONS:

Supercuts (5) (11) (3)

SmartStyle/Cost Cutters in Walmart stores — (8) (30)

Portfolio Brands (25) (18) (8)

Total company-owned salons (30) (37) (41)

Conversions (Including Net Franchisee Transactions)

Fiscal Years

2026 2025 2024

FRANCHISE SALONS:

Supercuts 3 (108) 1

SmartStyle/Cost Cutters in Walmart stores (1) — 10

Portfolio Brands (2) (206) (1)

Total franchise salons — (314) 10

COMPANY-OWNED SALONS:

Supercuts — 108 (1)

SmartStyle/Cost Cutters in Walmart stores — — (10)

Portfolio Brands — 206 1

Total company-owned salons (1) — 314 (10)

_____________________________________________________________________________

(1)Total company-owned salon conversions for fiscal year 2025 include salons acquired through the Alline Acquisition.

Corporate Trademarks:

The Company holds numerous trademarks, both in the United States and in many foreign countries. The most recognized trademarks are "SmartStyle®," "Supercuts®," "Regis Salons®," "Cost Cutters®," "First Choice Haircutters®," "Roosters®" and "Magicuts®."

Human Capital Management:

Our Culture

Our people and culture are fundamental to our success. Our vision is to define the future of haircare through a scaled portfolio of relevantly differentiated, category-leading brands — powered by digital innovation and operational excellence — to deepen guest loyalty and deliver sustainable long-term growth.

At the heart of our culture is our purpose: Unleashing the Beauty of Potential. This purpose is brought to life through our four core values:

Own It. Take responsibility, exercise sound judgment, remain results-driven and be accountable for delivering high-quality work and outcomes.

Foster Trust. Build strong relationships by treating others with respect and acting with empathy, transparency, and integrity.

Be Brave. Remain focused on growth, bring a can-do attitude, pursue bold ideas, and courageously challenge the status quo.

Create Community. Connect and collaborate with our partners, sharing challenges as openly as we celebrate successes.

Together, our purpose and values shape a collaborative, inclusive, and accountable culture that empowers our people, strengthens our organization, and supports the long-term success and growth of our Company.

Our People

As of June 30, 2026, the Company employed 1,611 employees. The Company offers flexible work arrangements such as hybrid and remote work.

Diversity and Inclusion

The Company promotes diversity of thoughts, backgrounds, experiences, and ideas. As of June 30, 2026, women represent 95% of the Company's workforce and men represent 5%. Additionally, 59% of the Company's leadership positions are held by women.

Families First

Over one hundred years ago, the Company began as a family business, and its support of families continues today. It offers up to 16 weeks of parental leave, including adoption, up to 12 of which are paid, so that parents have time to focus on their newest family members. It also offers flexible work arrangements, including full-time telecommuting. Additionally, the Company offers flexible paid time off, which allows employees to control their time away from work based on individual needs, not years of service.

Other Compensation and Benefits

The Company also takes care of its people by offering competitive compensation and benefits packages that are designed to support the total well-being and promote the full potential of our employees and their families. These include short- and long-term incentive packages, an employee stock purchase plan, retirement plans, health, dental, and vision benefits, basic life insurance, long-term disability coverage, and wellness and employee assistance programs. The Company analyzes market trends and monitors its own compensation practices to attract, retain, and promote employees and reduce turnover and associated costs. In addition, its short- and long-term incentive plans are aligned with its core values and key business objectives, which are intended to motivate strong performance.

Corporate Responsibility

The Company will not do business with organizations that employ or condone unfair labor practices. Instead, it partners with companies who share the Company's commitment to ethical business conduct and fair labor practices. The Company also specifically condemns human trafficking and abuse of child labor.

Governmental Regulations:

The Company is subject to various federal, state, local and provincial laws affecting its business, as well as a variety of regulatory provisions relating to the conduct of its beauty-related business, including health and safety. We monitor state and local regulations carefully to ensure the safety of our stylists and guests.

In the United States, the Company's franchise operations are subject to the Federal Trade Commission's Trade Regulation Rule on Franchising (the FTC Rule) and to state laws and administrative regulations that regulate various aspects of franchise operations and sales. The Company's franchises are offered to franchisees by means of a disclosure document containing specified disclosures in accordance with the FTC Rule and the laws and regulations of certain states. The Company has registered its offering of franchises with the regulatory authorities of those states in which it offers franchises and where registration is required. State laws that regulate the franchisee/franchisor relationship presently exist in a substantial number of states and, in certain cases, apply substantive standards to this relationship. Such laws may, for example, require that the franchisor deal with the franchisee in good faith, prohibit interference with the right of free association among franchisees, and limit termination of franchisees without payment of reasonable compensation. Governmental regulation of franchises has varied over time based on changes in administration and other factors. However, such laws have not had, and the Company does not expect such laws to have, a significant effect on the Company's operations.

In Canada, the Company's franchise operations are subject to franchise laws and regulations in the provinces of Ontario, Alberta, Manitoba, New Brunswick, Prince Edward Island and British Columbia. The offering of franchises in Canada occurs by way of a disclosure document, which contains certain disclosures required by the applicable provincial laws. The provincial franchise laws and regulations primarily focus on disclosure requirements, although each requires certain relationship requirements, such as a duty of fair dealing and the right of franchisees to associate and organize with other franchisees.

The Company believes it is operating in substantial compliance with applicable laws and regulations governing all its operations.

Financial Information about Foreign and North American Operations

Financial information about foreign and North American operations is incorporated herein by reference to Management's Discussion and Analysis of Financial Condition and Results of Operations in Part II, Item 7 and segment information in Note 15 to the Consolidated Financial Statements in Part II, Item 8 of this Form 10-K.

Available Information

The Company is subject to the informational requirements of the Securities Exchange Act of 1934, as amended (Exchange Act). The Company therefore files periodic reports, proxy statements and other information with the Securities and Exchange Commission (SEC). All our reports, proxy and information statements and other information are available on the SEC's internet site (www.sec.gov).

Financial and other information can be accessed in the Investor Relations section of the Company's website at www.regiscorp.com. The Company makes available, free of charge, copies of its annual report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act as soon as reasonably practicable after filing such material electronically or otherwise furnishing it to the SEC.

Information About Our Executive Officers:

Information relating to the Executive Officers of the Company follows:

Name Age Position

Jim Lain 62 Executive Vice President, Chief Operating Officer

Susan Lintonsmith 61 President, Chief Executive Officer

Keelee MacDonald 52 Senior Vice President, Franchise Operations

James Suarez 51 Executive Vice President, Company Operations

Kersten Zupfer 51 Executive Vice President, Chief Financial Officer

Jim Lain resumed his role as Executive Vice President and Chief Operating Officer in March 2026, after serving as Interim President and Chief Executive Officer from July 1, 2025 through March 15, 2026, while simultaneously fulfilling his role as Executive Vice President, Brand Operations - Supercuts and Cost Cutters since August 2024. Previously, Mr. Lain served as Executive Vice President and Chief Operating Officer from December 2021 to August 2024, President of SmartStyle from June 2021 to December 2021, and President of Portfolio Brands from December 2020 to June 2021. Mr. Lain served as a consultant to the Company from July 2020 to December 2020 and as Executive Vice President and Chief Operating Officer from November 2013 to July 2020.

The Board appointed Susan Lintonsmith to serve as President and Chief Executive Officer, effective March 16, 2026. Ms. Lintonsmith has served as a director of the Company since January 2025 and served as Board Chair from November 2025 through March 15, 2026. She served as Chief Operations Officer of Sphinx Franchise Holdings, a European Wax Center franchise, from 2022 to March 2026. Previously, she served as Chief Executive Officer, President & Chief Operating Officer of Elements Massage (part of the WellBiz Brands), a massage therapy company, from 2019 to 2020. Prior to Elements Massage, she served in positions of increasing responsibility at QCE LLC (Quiznos), including as Global Chief Marketing Officer from 2011 to 2016, U.S. Chief Operations Officer from 2014 to 2016, and Chief Executive Officer & President from 2016 to 2018. Prior to Quiznos, she served as Chief Marketing Officer of Red Robin Gourmet Burgers, Inc., from 2007 to 2011 and Vice-President, General Manager of Horizon Organic Dairy, WhiteWave Foods (Dean Foods) from 2005 to 2007. Earlier in her career, she held various marketing positions of increasing responsibility at Pizza Hut Inc., The Coca-Cola Company, and Western Union. She has also served on the board of directors of The One Group (Nasdaq: STKS) since 2021 and on the board of Checkers/Rally's drive-in restaurants since June 2023.

Keelee MacDonald was appointed to Senior Vice President, Franchise Operations in January 2026 after rejoining the Company in a consulting capacity in July 2025. Ms. MacDonald previously served with the Company from November 2014 to August 2024 and held multiple senior leadership roles, including Vice President of Franchise and Corporate Operations and Vice President of Field Operations, overseeing multi-brand operations across thousands of salon locations. Prior to Regis, Ms. MacDonald spent nearly a decade with Gap Inc., in multi-unit leadership roles and began her career with Victoria’s Secret Stores, where she held progressive field leadership positions supporting high-volume districts.

James Suarez was appointed to Executive Vice President, Company Operations in April 2026. As part of that role, he assumed leadership of the company-owned salons acquired through the Alline Acquisition. Mr. Suarez previously served as Executive Vice President, Merchandising and Education and prior to that promotion had 26 years of combined salon operations and education experience at the Company, including Senior Vice President of Merchandising and Education from March 2022 to August 2023, Vice President of Merchandising and Education from October 2021 to February 2022 and as Vice President of Education from August 2017 to October 2021.

Kersten Zupfer was appointed to Executive Vice President and Chief Financial Officer in November 2019. For more than 13 years before her promotion to Chief Financial Officer, Ms. Zupfer served in accounting and finance roles of increasing leadership at the Company. Ms. Zupfer served as Senior Vice President and Chief Accounting Officer from November 2017 to November 2019, prior to which she served as Vice President, Corporate Controller and Chief Accounting Officer from December 2014 to November 2017.