INTERPARFUMS INC
For the period ended Dec 31, 2025. Filed Mar 10, 2026.
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FY2025 · Filed Mar 10, 2026
IPAR$136.16+0.5%Stored close · as of Nov 9, 2026
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Schedule II – Valuation and Qualifying Accounts
Schedule II
Valuation and Qualifying Accounts
| Column A · Column B · Column C · Column D · Column E | |||||
|---|---|---|---|---|---|
| Additions | |||||
| (1) | (2) | ||||
| Description | Balance at beginning of period | Charged to costs and expenses | Charged to other accounts | Deductions | Balance at end of period |
| Allowance for doubtful accounts: | |||||
| Year ended December 31, 2025 | $2,368 | 1,741 | 306(d) | 1,169(a) | 3,246 |
| Year ended December 31, 2024 | $2,104 | 1,046 | (127)(d) | 655(a) | 2,368 |
| Year ended December 31, 2023 | $4,690 | (1,466) | (670)(d) | 450(a) | 2,104 |
| Allowance for sales returns, net of inventory: | |||||
| Year ended December 31, 2025 | $4,760 | 7,182 | — | 4,484(b) | 7,458 |
| Year ended December 31, 2024 | $3,698 | 4,715 | — | 3,653(b) | 4,760 |
| Year ended December 31, 2023 | $5,410 | 3,071 | — | 4,783(b) | 3,698 |
| Inventory reserve: | |||||
| Year ended December 31, 2025 | $18,312 | 7,211 | 1,875(d) | 2,535(c) | 24,863 |
| Year ended December 31, 2024 | $21,243 | (566) | (883)(d) | 1,482(c) | 18,312 |
| Year ended December 31, 2023 | $11,431 | 10,284 | 476(d) | 948(c) | 21,243 |
| (a) | Write-off of bad debts. |
|---|---|
| (b) | Write-off of sales returns. |
| (c) | Disposal of inventory |
| (d) | Foreign currency translation adjustment |
See accompanying reports of independent registered public accounting firm.
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