第一联合 2026年季度报告

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ Table of Contents Part I – FINANCIAL INFORMATION3Item 1 – Financial Statements (unaudited)3Consolidated Statements of Income for theThirteen Weeks ended November 29, 2025 and November 30, 20243Consolidated Statements of Comprehensive Income for the Thirteen Weeks endedNovember 29, 2025 and November 30,20244Consolidated Balance Sheets as ofNovember 29, 2025and August 30, 20255Consolidated Statements of Shareholders’ Equity for the Thirteen Weeks endedNovember 29, 2025 and November 30, 20246Consolidated Statements of Cash Flows for the Thirteen Weeks endedNovember 29, 2025 and November 30, 20247Notes to Consolidated Financial Statements8Item 2 – Management’s Discussion and Analysis of Financial Condition and Results of Operations18Item 3 – Quantitative and Qualitative Disclosures About Market Risk26Item 4 – Controls and Procedures27Part II – OTHER INFORMATION29Item 1 – Legal Proceedings29Item 1A – Risk Factors29Item 2 – Unregistered Sales of Equity Securities and Use of Proceeds29Item 3 – Defaults Upon Senior Securities29Item 4 – Mine Safety Disclosures29Item 5 – Other Information30Item 6 – Exhibits31Signatures32CertificationsEx-31.1 Section 302 Certification of CEOEx-31.2 Section 302 Certification of CFOEx-32.1 Section 906 Certification of CEOEx-32.2 Section 906 Certification of CFO Consolidated Statements of Comprehensive IncomeUniFirst Corporation and Subsidiaries The accompanying notes are an integral part of these Consolidated Financial Statements. UniFirst Corporation and SubsidiariesNotes to Consolidated Financial Statements 1. Basis of Presentation These Consolidated Financial Statements of UniFirst Corporation (the “Company”) included herein have been prepared, withoutaudit, in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and pursuant to the rulesand regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normallyincluded in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules It is suggested that these Consolidated Financial Statements be read in conjunction with the consolidated financial statements andthe notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended August 30, 2025. There havebeen no material changes in the accounting policies followed by the Company during the current fiscal year other than with respect 2. Recent Accounting Pronouncements In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09,Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances effective tax rate reconciliation disclosurerequirements and provides clarity to the disclosures of income taxes paid, income before taxes and provision for income taxes. Theamendments are effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial In November 2024, the FASB issued ASU 2024-03,Income Statement – Reporting Comprehensive Income – ExpenseDisaggregation Disclosures. The ASU requires a public business entity to provide disaggregated disclosures of certain categoriesof expenses on an annual and interim basis including purchases of inventory, employee compensation, depreciation, and intangibleasset amortization for each income statement line item that contains those expenses. This ASU is effective for annual reporting In September 2025, the FASB issued ASU 2025-06,Intangibles – Goodwill and Other – Internal-Use Software(Subtopic 350-40):Targeted Improvements to the Accounting for Internal-Use Software. This ASU amends the guidance in ASC 350-40 to modernizethe recognition and disclosure framework for internal-use software costs by eliminating the previous “