USANA HEALTH SCIENCES INC

To the Stockholders and Board of Directors

USANA Health Sciences, Inc.:

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of USANA Health Sciences, Inc. and subsidiaries (the Company) as of December 28, 2024 and December 30, 2023, the related consolidated statements of comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended December 28, 2024, and the related notes and financial statement schedule II - valuation and qualifying accounts (collectively, the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of December 28, 2024 and December 30, 2023, and the results of its operations and its cash flows for each of the years in the three-year period ended December 28, 2024, in conformity with U.S. generally accepted accounting principles.

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company’s internal control over financial reporting as of December 28, 2024, based on criteria established in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission, and our report dated March 12, 2025 expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We are a public accounting firm registered with the PCAOB and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud. Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the consolidated financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the consolidated financial statements and (2) involved our especially challenging, subjective, or complex judgments. The communication of a critical audit matter does not alter in any way our opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Fair value of trade name and customer relationship intangible assets acquired in a business combination

As discussed in Note B to the consolidated financial statements, on December 23, 2024, the Company consummated its acquisition of Hiya Health Products, LLC (Hiya) for a total purchase price of $206,161. In connection with the business combination, the Company recorded various intangible assets, which included trade name and customer relationship intangible assets with acquisition date fair values of $69,500 and $54,700, respectively. The Company estimated the fair values of the intangible assets using income-based approaches including the multi-period excess earnings method for the trade name and the with-and-without method for the customer relationship.

We identified the evaluation of the fair values of the trade name and customer relationship intangible assets acquired in the Hiya business combination as a critical audit matter. Subjective auditor judgment was required to evaluate certain assumptions used in the valuation of the trade name and customer relationship intangible assets, specifically the projected revenue growth rates, projected earnings before interest, taxes, depreciation and amortization (EBITDA)

margins, and discount rates. Additionally, evaluating the discount rates required specialized skills and knowledge. Minor changes in these assumptions could have had a significant impact on the Company’s estimate of the fair value of the trade name and customer relationship intangible assets.

The following are the primary procedures we performed to address this critical audit matter. We evaluated the design and tested the operating effectiveness of certain internal controls related to the Company’s acquisition date valuation process, including controls related to the development of the projected revenue growth rates, projected EBITDA margins, and discount rates. We evaluated the projected revenue growth rates and projected EBITDA margins by comparing them to the historical financial results of the acquired business and peer company external market information. We involved valuation professionals with specialized skills and knowledge, who assisted in evaluating the Company’s discount rates by independently developing a range of discount rates based on publicly available market data for comparable entities and comparing them to the Company’s discount rates.

/s/ KPMG LLP

We have served as the Company’s auditor since 2013.

Salt Lake City, Utah

March 12, 2025