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10-K2026-05-20· merged:deepseek-v4-flash

ELF · e.l.f. Beauty, Inc.

0001600033-26-000020

SEC filing

Summary

Revenue grew 25% to $1.64B driven by rhode acquisition, but operating margin contracted to 4% due to SG&A expansion and contingent consideration.

Key takeaways

Full analysis

Business

Company Overview

e.l.f. Beauty, Inc. is a multi-brand beauty company that describes itself as offering inclusive, accessible, clean, vegan, and cruelty-free cosmetics and skin care products. Its vision is to be a different kind of beauty company by disrupting norms, shaping culture, and connecting communities. The company operates as a single operating and reportable segment.

Reporting Segments

The company operates as a single operating and reportable segment, encompassing all its brands. No revenue breakdown by segment is provided.

Products & Platforms

The portfolio includes five brands: e.l.f. Cosmetics (global flagship), e.l.f. SKIN, rhode (founded by Hailey Rhode Bieber), Naturium (biocompatible skincare), and Well People (clean beauty pioneer). The Keys Soulcare brand was transferred to Alicia Keys in May 2026 and is no longer part of the portfolio. The company also operates the Beauty Squad loyalty program to drive insights.

Go-To-Market & Customers

Distribution is omni-channel: 76% of net sales come from national and international retailers (mass, drug, food, dollar, specialty) and 24% from e-commerce (own direct channels, Amazon, TikTok Shop). The largest customers are Target (18%), Walmart (13%), Amazon (11%), and Sephora (10%) of net sales in FY2026. The company expects these customers to continue to account for a large portion of future sales; none are under obligation to continue purchasing.

Competition

The beauty industry is concentrated, with major competitors including L’Oréal, Estee Lauder, Coty, Unilever, LVMH, Shiseido, Beiersdorf, and Procter & Gamble. Additional competition comes from small independent companies entering with new brands. e.l.f. differentiates on value, innovation, and digital marketing.

Strategy

The strategy is built on five unique advantages: (1) Passionate Team of Owners – all full-time employees receive annual equity, contributing to an 88% engagement score; (2) Value Proposition – accessible pricing (e.g., e.l.f. Cosmetics average $7 vs prestige $30); (3) Powerhouse Innovation – community-led 'holy grails' that democratize prestige formulas; (4) Disruptive Marketing Engine – digital/social focus with $399.8M spend (24% of net sales); and (5) Productivity Model – SKU productivity with direct-to-consumer e-commerce and regular retail assortment rotation. Supply chain is asset-light, sourcing primarily from third-party manufacturers in China and other countries.

Human Capital

As of March 31, 2026, the company had 849 full-time employees. The company emphasizes a High Performance Team culture, with an 88% overall engagement score (18 points above consumer industry benchmark) and 93% of employees recommending it as a great place to work. All full-time employees receive base salary, bonus eligibility under the same plan, and annual equity awards, aligning with stockholder interests. Diversity statistics are provided for the board (60% female, 40% male; 40% non-White) and all employees (72% female, 28% male; 48% non-White based on US employees).

Period Performance

Period Performance

Fiscal 2026 revenue increased 25% to $1,636.5 million, driven primarily by the August 2025 acquisition of rhode, which contributed $293.5 million. Existing business added $29.5 million, with growth across retailer channels (+16%) and e-commerce (+63%). Gross profit rose 24% to $1,157.3 million, but gross margin contracted 50 basis points to 70.7%, as tariffs on Chinese imports more than offset pricing benefits. Operating income fell sharply to $73.6 million (4% of sales) from $158.0 million (12% of sales), due to a 32% increase in SG&A expenses—driven by marketing, compensation, and depreciation—and a $57.6 million non-cash charge for the change in fair value of contingent consideration related to rhode. Net income declined 77% to $26.3 million, further pressured by a $21.5 million increase in interest expense from the new term loan facility.

Segment Dynamics

The MD&A does not provide segment-level financials for individual brands, but highlights channel and geographic mix. Retailer channels (76% of sales) grew 16% and e-commerce (24%) grew 63%. The United States accounted for 79% of net sales, with international (UK, Canada, Germany) contributing 21%. The rhode acquisition added a fast-growing lifestyle brand, while Naturium (acquired in 2023) continued to be integrated.

Forward View

Management did not provide explicit forward guidance but discussed strategic priorities: driving innovation, expanding distribution, and investing in digital and marketing. The company's liquidity position includes $289.7 million cash and $243.3 million available under the revolving credit facility. Key risks include ongoing tariff uncertainty (IEEPA tariffs refund process pending, Section 122 tariffs contested) and integration of recent acquisitions. The company expects to fund operations through cash flow and borrowings, with no current plans for dividends.

Notes & Operating Detail

Balance Sheet & Liquidity

As of March 31, 2026, e.l.f. Beauty held $289.7M in cash and equivalents, up from $148.7M a year earlier, driven by $600M term loan proceeds partially offset by acquisition cash outflows. Total debt (net of issuance costs) stood at $839.3M, consisting of $585M term loan and $256.7M revolving credit facility drawn (with $243.3M undrawn). The debt increase reflects funding for the rhode acquisition. Shareholders' equity grew to $1.131B from $760.9M, supported by $300.3M equity consideration issued for rhode and $86.9M stock-based compensation, partially offset by $50M share repurchases and a net loss of $26.3M (including a $57.6M contingent consideration charge). Inventory was $220.2M, up from $187.2M, with a reserve of $15.5M for excess and obsolete.

Commitments & Contractual Obligations

The Notes disclose operating lease commitments totaling $100.5M in undiscounted payments, with $11.5M due within one year. The weighted-average remaining lease term is 7.9 years at a 6.3% discount rate. No other material purchase commitments or supply agreements are disclosed. The company has a $64.7M contingent consideration liability related to the rhode acquisition (maximum $200M), classified as Level 3 with Monte Carlo simulation.

Capital Allocation (buybacks, dividends, debt, capex)

During FY2026, e.l.f. repurchased 626,049 shares for $50.0M under the August 2024 $500M authorization, leaving $400M available. No dividends were declared. Debt activity included $600M term loan issuance and $15M repayment, plus $50M drawn and repaid on the revolver. Capital expenditures were $22.4M (1.4% of sales), primarily for leasehold improvements and software. The company also invested $1.1M in equity investments.

Segment / Geographic Mix (if disclosed at note level)

e.l.f. Beauty operates as a single operating and reportable segment. Net sales were $1.636B, with 79% from the United States ($1.292B) and 21% international ($344.1M). Gross profit was $1.157B (70.7% margin). Operating income of $73.6M includes a $57.6M non-cash contingent consideration fair value loss. Excluding that item, adjusted operating income would be approximately $131.2M. Key customers include Target (18% of sales), Walmart (13%), Amazon (11%), and Sephora (10%). No further segment disaggregation is provided.

Risk Factors

Regulatory & Geopolitical

  • Tariffs & Trade Policy: The company is heavily exposed to US-China tariffs, with the majority of products sourced from China. A 25% tariff has been in place since 2019, and additional tariffs were announced in 2025. The Supreme Court's invalidation of IEEPA-based tariffs adds uncertainty. A global price increase was implemented in August 2025 to mitigate impact, but costs may rise further.
  • MoCRA & FDA Compliance: The Modernization of Cosmetics Regulation Act (MoCRA) imposes new GMP, facility registration, and recall requirements. OTC drug products (sunscreen, acne) face additional FDA scrutiny. Noncompliance could lead to enforcement, recalls, or reformulation costs.
  • AI & Privacy Regulation: Rapidly evolving state and international AI laws (EU AI Act, California, Colorado) and data privacy regulations (CCPA, GDPR, DOJ Data Security Program) create compliance burdens and operational restrictions.

Supply Chain & Operations

  • China Concentration: Reliance on third-party manufacturers in China introduces risks from labor costs, UFLPA, and geopolitical tensions. Disruptions from port congestion, container shortages, or conflict (Iran, Middle East) could delay shipments and increase costs.
  • Acquisition Integration: The rhode acquisition ($590M cash + $300M stock) presents integration challenges, unknown liabilities, and dependence on founder Hailey Bieber. Failure to retain key talent could undermine expected benefits.
  • Cybersecurity: E-commerce operations and third-party services (payment processors, hosting) increase vulnerability. Past phishing and DoS attacks highlight ongoing risk; a material breach could damage reputation and incur significant costs.

Competitive & Market

  • Intense Competition: The beauty industry is highly competitive, with larger multinationals and emerging indie/celebrity brands. Pricing pressure, shelf space constraints, and marketing battles could hamper growth.
  • Retailer Concentration: A limited number of retailers account for a large portion of sales. Loss of a key customer or reduced shelf space could materially impact revenue. Seasonality (Q3/Q4 peaks) adds working capital pressure.

Financial & Macroeconomic

  • Indebtedness: As of March 2026, total debt of $841.7M. Variable rate exposure and restrictive covenants could limit financial flexibility. Cash flow required for debt service may reduce funds for growth.
  • Macroeconomic Headwinds: Inflation, rising interest rates, and geopolitical conflicts (Iran, Ukraine) may dampen consumer discretionary spending and increase operating costs.

Technology & Innovation

  • AI Adoption Risks: Use of AI in product development and operations introduces risks of inaccuracies, bias, IP infringement, and regulatory noncompliance. Rapid technological evolution may outpace internal controls.
  • IT System Upgrades: Implementation of SAP and other system upgrades carries risks of disruption, cost overruns, and data loss. Failure to adapt to changing consumer technology (e-commerce, mobile) could impair competitiveness.

Cash Flow Quality

The provided text does not contain any actual figures from the Consolidated Statements of Cash Flows. Only references to the financial statements and pages are given. Therefore, no analysis can be performed.