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 January 3, 2026 and December 28, 2024, the related consolidated statements of comprehensive income, stockholders’ equity, and cash flows for each of the years in the three-year period ended January 3, 2026, 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 January 3, 2026 and December 28, 2024, and the results of its operations and its cash flows for each of the years in the three-year period ended January 3, 2026, 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 January 3, 2026, 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 16, 2026 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.

Evaluation of potential goodwill triggering events

As discussed in Notes A and H to the consolidated financial statements, the Company’s goodwill balance was $137,962 as of January 3, 2026. The Company tests goodwill at the reporting unit level at least annually for impairment or more frequently if triggering events or changes in circumstances indicate that the fair value of a reporting unit may be below its carrying amount. In the current year, the Company evaluated potential goodwill triggering events to determine whether it was more likely than not that the fair value of a certain reporting unit was less than its carrying amount.

We identified the evaluation of potential goodwill triggering events for a certain reporting unit as a critical audit matter. Subjective auditor judgment was required to 1) evaluate potential triggering events for a certain reporting unit, including overall financial performance and a sustained decrease in the Company’s share price, and 2) evaluate the implied control premium used to reconcile the aggregate fair value of the Company’s reporting units with its market capitalization. These potential triggering events as well as the implied control premium could have a significant effect on the Company’s determination of whether further quantitative analysis of goodwill impairment for a certain reporting unit was required.

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 goodwill impairment assessment process. This included controls related to the Company’s assessment of potential goodwill triggering events and its evaluation of the implied control premium used to reconcile the aggregate fair value of the Company’s reporting units with its market capitalization. We evaluated the Company’s assessment of potential goodwill triggering events for a certain reporting unit by comparing its projected cash flows from recent valuations to actual financial performance. We involved valuation professionals with specialized skills and knowledge, who assisted in:

•evaluating publicly available data, including market multiples, for comparable entities and equity value trends of the industry to determine whether, and to what extent, the sustained decrease in the Company’s share price was indicative of a decline in the reporting unit’s fair value

•assessing the appropriateness of the implied control premium by comparing to implied control premiums from publicly available data for transactions in the relevant industry and the Company’s underlying analysis.

/s/ KPMG LLP

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

Salt Lake City, Utah

March 16, 2026