Floor & Decor Holdings, Inc.

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by this report. Disclosure controls and procedures are designed to provide reasonable assurance that the information required to be disclosed in the reports that we file or submit under the Exchange Act has been appropriately recorded, processed, summarized, and reported on a timely basis and are effective in ensuring that such information is accumulated and communicated to the Company’s management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure. Based on such evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of March 26, 2026, our disclosure controls and procedures were effective at a reasonable assurance level.

Changes in Internal Control Over Financial Reporting

The Company is in the process of a multi-year implementation of portions of our enterprise resource planning (ERP) system. In the fiscal quarter ended March 26, 2026, we completed the implementation of certain cloud-based financial and merchandising systems. As a result, there were changes to our processes and procedures, which resulted in changes to our internal control over financial reporting. Certain internal controls over financial reporting have been automated, modified, or implemented to address the new control environment and processes associated with the systems implemented. We will continue to evaluate any further changes in our internal control over financial reporting throughout the implementation of our ERP system, which is expected to go-live in phases through 2027.

Except for this ERP implementation, there were no other changes in our internal control over financial reporting (as defined in Rules 13a-15(f) or 15d-15(f) of the Exchange Act) during the fiscal quarter ended March 26, 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.