UNIFIRST CORP

14. Segment Reporting

Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the chief operating decision-maker, or decision-making group, in making decisions on how to allocate resources and assess performance.

The Company reports its operations through three reportable operating segments: Uniform & Facility Service Solutions, First Aid & Safety Solutions and Other.

Uniform & Facility Service Solutions: This reporting segment designs, manufactures, purchases, rents, cleans, delivers and sells uniforms and protective clothing and non-garment items in the U.S. and Canada. The segment, through our cleanroom operations, also purchases, rents, cleans, delivers and sells specialty garments and non-garment items primarily for cleanroom applications and provides cleanroom cleaning at limited customer locations. Additionally, Uniform & Facility Service Solutions consists of our distribution center, sales and marketing, information systems, engineering, materials management, manufacturing planning, finance, budgeting, human resources, other general and administrative costs and interest expense.

First Aid & Safety Solutions: This reporting segment sells first aid cabinet services, non-prescription medicines and safety supplies, and provides certain safety training to end users and wholesalers.

Other: This reporting segment consists of our nuclear garment decontamination business. The segment purchases, rents, cleans, delivers and sells specialty garments and non-garment items primarily for nuclear applications.

The Company’s chief operating decision maker (the “CODM”) is the Chief Executive Officer. The modifications to the Company’s reporting segments reflect how the CODM assesses performance and allocates resources. The CODM uses segment revenues and segment U.S. GAAP operating income to assess performance and allocate resources. The CODM uses this information, which includes a comparison of segment results to historical periods and budget, to guide decisions on how to allocate resources, to evaluate operating performance, generate future operating plans and make strategic decisions regarding the allocation of capital.

All financial information presented in this Annual Report on Form 10-K has been recast to reflect this segment structure for all periods presented. For additional information regarding this recast, refer to the Company’s Current Report on Form 8-K filed with the SEC on October 17, 2025. Asset information is not utilized by the CODM for purposes of assessing performance or allocating resources, and therefore such information has not been presented.

Selling and administrative expenses of the Uniform & Facility Service Solutions segment in fiscal 2026 include approximately $37.2 million of Transaction-related Costs (as defined in Note 2) associated with the Merger Agreement with Cintas, consisting primarily of legal, advisory and other professional service fees. There wereno such costs in fiscal 2025 or fiscal 2024.

The following table includes the Company’s financial results by reportable segment, including segment revenues, significant segment expenses (which includes cost of revenues, selling and administrative expenses, and depreciation and amortization), and segment operating income for the periods indicated (in thousands):

The following table sets forth a reconciliation of total segment operating income to consolidated net income for fiscal 2026, 2025 and 2024 (in thousands):

The Company’s long-lived assets as of August 29, 2026 and August 30, 2025 and revenues and income before income taxes for fiscal 2026, 2025 and 2024 were attributed to the following countries (in thousands):

(1)No country other than the U.S. accounts for greater than 10% of total long-lived assets, revenues or income before income taxes.

15. Related Party

During fiscal 2026, 2025, and 2024, the Company recognized $1.7 million, $1.7 million, and $1.5 million, respectively, of revenues with a company for which a member of the Company’s Board of Directors served as a senior officer for such periods.

During fiscal 2024, the Company recognized $2.1 million of expense with a company for which a member of the Company’s Board of Directors served as a senior officer throughout such period. Such member of the Board of Directors is no longer an executive officer of the Company, and as a result, no such expenses were categorized as related party during fiscal 2026 and fiscal 2025.