Business Segments (Tables)

9 Months Ended

Jun. 30, 2022

Segment Reporting [Abstract]

Schedule of segment data

Segment data for the three and nine months ended June 30, 2022 and 2021, is as follows (in thousands):

	Three Months Ended June 30,				Nine Months Ended June 30,
	2022		2021		2022		2021
Net sales:
Sally Beauty Supply ("SBS")	$	551,725	$	602,681	$	1,639,040	$	1,693,015
Beauty Systems Group ("BSG")		409,742		419,706		1,214,065		1,191,722
Total	$	961,467	$	1,022,387	$	2,853,105	$	2,884,737
Earnings before provision for income taxes:
Segment operating earnings:
SBS	$	88,792	$	116,784	$	270,355	$	311,975
BSG		56,067		55,265		160,621		151,680
Segment operating earnings		144,859		172,049		430,976		463,655
Unallocated expenses		45,612		44,124		131,389		155,034
Restructuring		44		508		1,143		1,371
Consolidated operating earnings		99,203		127,417		298,444		307,250
Interest expense		35,977		23,452		76,113		73,313
Earnings before provision    for income taxes	$	63,226	$	103,965	$	222,331	$	233,937

Schedule of disaggregation of net sales by segment

Disaggregation of net sales by segment  

The following tables disaggregate our segment revenues by merchandise category. We have reclassified certain prior year amounts to conform to current year presentation.

	Three Months Ended June 30,						Nine Months Ended June 30,
SBS	2022			2021			2022			2021
Hair color		38.3	%		36.4	%		37.7	%		36.1	%
Hair care		23.5	%		22.1	%		23.8	%		21.6	%
Styling tools and supplies		18.8	%		21.3	%		19.4	%		22.4	%
Nail		11.3	%		10.9	%		10.8	%		10.8	%
Skin and cosmetics		7.6	%		8.5	%		7.6	%		8.4	%
Other beauty items		0.5	%		0.8	%		0.7	%		0.7	%
Total		100.0	%		100.0	%		100.0	%		100.0	%

	Three Months Ended June 30,						Nine Months Ended June 30,
BSG	2022			2021			2022			2021
Hair color		42.3	%		44.3	%		42.4	%		42.4	%
Hair care		40.0	%		37.2	%		39.9	%		38.4	%
Styling tools and supplies		11.4	%		11.6	%		11.2	%		11.7	%
Skin and cosmetics		3.4	%		3.7	%		3.9	%		4.1	%
Nail		2.5	%		2.7	%		2.3	%		2.9	%
Other beauty items		0.4	%		0.5	%		0.3	%		0.5	%
Total		100.0	%		100.0	%		100.0	%		100.0	%

The following tables disaggregate our segment revenue by sales channels:

	Three Months Ended June 30,						Nine Months Ended June 30,
SBS	2022			2021			2022			2021
Company-operated stores		94.0	%		94.2	%		94.0	%		93.7	%
E-commerce		6.0	%		5.7	%		6.0	%		6.2	%
Franchise stores		0.0	%		0.1	%		0.0	%		0.1	%
Total		100.0	%		100.0	%		100.0	%		100.0	%

	Three Months Ended June 30,						Nine Months Ended June 30,
BSG	2022			2021			2022			2021
Company-operated stores		66.6	%		69.2	%		66.9	%		69.7	%
Distributor sales consultants		13.9	%		14.1	%		13.9	%		14.0	%
E-commerce		11.6	%		8.8	%		11.8	%		8.8	%
Franchise stores		7.9	%		7.9	%		7.4	%		7.5	%
Total		100.0	%		100.0	%		100.0	%		100.0	%