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Beauty Health Co. – ‘10-K’ for 12/31/23 – ‘EX-31.1’

On:  Tuesday, 3/12/24, at 5:17pm ET   ·   For:  12/31/23   ·   Accession #:  1628280-24-10638   ·   File #:  1-39565

Previous ‘10-K’:  ‘10-K’ on 3/1/23 for 12/31/22   ·   Latest ‘10-K’:  This Filing   ·   15 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/12/24  Beauty Health Co.                 10-K       12/31/23  110:13M                                    Workiva Inc Wde… FA01/FA

Annual Report   —   Form 10-K   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.40M 
 2: EX-21.1     Subsidiaries List                                   HTML     33K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     29K 
 8: EX-97.1     Clawback Policy re: Recovery of Erroneously         HTML     42K 
                Awarded Compensation                                             
 4: EX-31.1     Certification -- §302 - SOA'02                      HTML     35K 
 5: EX-31.2     Certification -- §302 - SOA'02                      HTML     35K 
 6: EX-32.1     Certification -- §906 - SOA'02                      HTML     31K 
 7: EX-32.2     Certification -- §906 - SOA'02                      HTML     31K 
14: R1          Cover                                               HTML     98K 
15: R2          Audit Information                                   HTML     35K 
16: R3          Consolidated Balance Sheets                         HTML    142K 
17: R4          Consolidated Balance Sheets (Parenthetical)         HTML     42K 
18: R5          Consolidated Statements of Comprehensive Income     HTML    128K 
                (Loss)                                                           
19: R6          Consolidated Statements of Stockholders? Equity     HTML    126K 
                (Deficit)                                                        
20: R7          Consolidated Statements of Cash Flows               HTML    169K 
21: R8          Description of Business                             HTML     38K 
22: R9          Summary of Significant Accounting Policies          HTML     94K 
23: R10         Business Combinations                               HTML     89K 
24: R11         Revenue                                             HTML     60K 
25: R12         Balance Sheet Components                            HTML     62K 
26: R13         Leases                                              HTML     57K 
27: R14         Property and Equipment, net                         HTML     47K 
28: R15         Goodwill and Intangible Assets, net                 HTML     82K 
29: R16         Long-term Debt                                      HTML     64K 
30: R17         Fair Value Measurements                             HTML     64K 
31: R18         Income Taxes                                        HTML    147K 
32: R19         Employee Benefit Plan                               HTML     33K 
33: R20         Equity-Based Compensation                           HTML     85K 
34: R21         Commitments and Contingencies                       HTML     47K 
35: R22         Related-Party Transactions                          HTML     45K 
36: R23         Stockholders? Equity                                HTML     42K 
37: R24         Net Income (Loss) Attributable to Common            HTML     64K 
                Stockholders                                                     
38: R25         Restructuring Charges                               HTML     41K 
39: R26         Revision for Immaterial Misstatements               HTML    116K 
40: R27         Summary of Significant Accounting Policies          HTML    166K 
                (Policies)                                                       
41: R28         Business Combinations (Tables)                      HTML     82K 
42: R29         Revenue (Tables)                                    HTML     60K 
43: R30         Balance Sheet Components (Tables)                   HTML     68K 
44: R31         Leases (Tables)                                     HTML     61K 
45: R32         Property and Equipment, net (Tables)                HTML     46K 
46: R33         Goodwill and Intangible Assets, net (Tables)        HTML     84K 
47: R34         Long-term Debt (Tables)                             HTML     40K 
48: R35         Fair Value Measurements (Tables)                    HTML     56K 
49: R36         Income Taxes (Tables)                               HTML    149K 
50: R37         Equity-Based Compensation (Tables)                  HTML     82K 
51: R38         Net Income (Loss) Attributable to Common            HTML     65K 
                Stockholders (Tables)                                            
52: R39         Restructuring Charges (Tables)                      HTML     35K 
53: R40         Revision for Immaterial Misstatements (Tables)      HTML    115K 
54: R41         Description of Business (Details)                   HTML     43K 
55: R42         Summary of Significant Accounting Policies          HTML    102K 
                (Details)                                                        
56: R43         Business Combinations - Narrative (Details)         HTML     94K 
57: R44         Business Combinations - Schedule of reverse         HTML     40K 
                recapitalization consideration (Details)                         
58: R45         Business Combinations - Schedule of reverse         HTML     58K 
                recapitalization shares issued (Details)                         
59: R46         Business Combinations - Summary of assets acquired  HTML    129K 
                at fair value (Details)                                          
60: R47         Revenue - Narrative (Details)                       HTML     41K 
61: R48         Revenue - Revenue Disaggregated (Details)           HTML     41K 
62: R49         Revenue - Geographic Region (Details)               HTML     43K 
63: R50         Revenue - Allowance for Credit Loss (Details)       HTML     37K 
64: R51         Balance Sheet Components - Schedule of inventory    HTML     40K 
                (Details)                                                        
65: R52         Balance Sheet Components - Schedule of accrued      HTML     39K 
                payroll-related expenses (Details)                               
66: R53         Balance Sheet Components - Schedule of accrued      HTML     42K 
                expenses (Details)                                               
67: R54         Balance Sheet Components - Schedule of Long Lived   HTML     40K 
                Assets, by Geographic Region (Details)                           
68: R55         Balance Sheet Components - Narrative (Details)      HTML     31K 
69: R56         Leases - Schedule of Operating Right-of-use Assets  HTML     37K 
                and Lease Liabilities (Details)                                  
70: R57         Leases - Narrative (Details)                        HTML     32K 
71: R58         Leases - Schedule of Lease Liability Maturity       HTML     49K 
                (Details)                                                        
72: R59         Leases - Schedule of Supplemental Operating Lease   HTML     39K 
                Information (Details)                                            
73: R60         Property and Equipment, net (Details)               HTML     66K 
74: R61         Goodwill and Intangible Assets, net - Goodwill      HTML     38K 
                (Details)                                                        
75: R62         Goodwill and Intangible Assets, net - Intangible    HTML     69K 
                Assets (Details)                                                 
76: R63         Goodwill and Intangible Assets, net - Narrative     HTML     72K 
                (Details)                                                        
77: R64         Goodwill and Intangible Assets, net - Future        HTML     45K 
                Amortization Expense (Details)                                   
78: R65         Long-term Debt - Narrative (Details)                HTML    142K 
79: R66         Long-term Debt - Schedule of Long-term Debt         HTML     49K 
                (Details)                                                        
80: R67         Fair Value Measurements - Schedule of assets and    HTML     54K 
                liabilities measured at fair value on recurring                  
                basis (Details)                                                  
81: R68         Fair Value Measurements - Narrative (Details)       HTML     72K 
82: R69         Income Taxes - Schedule of income before income     HTML     39K 
                tax, domestic and foreign (Details)                              
83: R70         Income Taxes - Schedule of components of income     HTML     58K 
                tax expense (Benefit) (Details)                                  
84: R71         Income Taxes - Schedule of effective income tax     HTML     93K 
                rate reconciliation (Details)                                    
85: R72         Income Taxes - Schedule of deferred tax assets and  HTML     74K 
                liabilities (Details)                                            
86: R73         Income Taxes - Narrative (Details)                  HTML     50K 
87: R74         Income Taxes - Summary of Income Tax Contingencies  HTML     39K 
                (Details)                                                        
88: R75         Employee Benefit Plan (Details)                     HTML     33K 
89: R76         Equity-Based Compensation - Narrative (Details)     HTML    106K 
90: R77         Equity-Based Compensation - Schedule of stock       HTML     84K 
                option activity (Details)                                        
91: R78         Equity-Based Compensation - Schedule of valuation   HTML     56K 
                assumptions (Details)                                            
92: R79         Equity Based Compensation - Schedule of unvested    HTML     60K 
                share activity (Details)                                         
93: R80         Equity Based Compensation - Schedule of share       HTML     32K 
                based compensation (Details)                                     
94: R81         Equity Based Compensation - Schedule of stock       HTML     42K 
                based compensation expense (Details)                             
95: R82         Commitments and Contingencies (Details)             HTML     51K 
96: R83         Related-Party Transactions (Details)                HTML     87K 
97: R84         Stockholders? Equity (Details)                      HTML    101K 
98: R85         Net Income (Loss) Attributable to Common            HTML     64K 
                Stockholders - Schedule of basic and diluted                     
                earnings per share (Details)                                     
99: R86         Net Income (Loss) Attributable to Common            HTML     42K 
                Stockholders - Schedule of antidilutive securities               
                excluded from earnings per share computation                     
                (Details)                                                        
100: R87         Restructuring Charges (Details)                     HTML     45K  
101: R88         Restructuring Charges - Summary of Syndeo Program   HTML     41K  
                charges and Usage (Details)                                      
102: R89         Revision for Immaterial Misstatements - Narrative   HTML     47K  
                (Details)                                                        
103: R90         Revision for Immaterial Misstatements -             HTML    100K  
                Consolidated Statement of Comprehensive Income                   
                (Loss) (Details)                                                 
104: R91         Revision for Immaterial Misstatements -             HTML     63K  
                Consolidated Statement of Cash Flows (Details)                   
105: R92         Revision for Immaterial Misstatements -             HTML    101K  
                Consolidated Balance Sheet (Details)                             
107: XML         IDEA XML File -- Filing Summary                      XML    199K  
110: XML         XBRL Instance -- skin-20231231_htm                   XML   2.59M  
106: EXCEL       IDEA Workbook of Financial Report Info              XLSX    240K  
10: EX-101.CAL  XBRL Calculations -- skin-20231231_cal               XML    305K 
11: EX-101.DEF  XBRL Definitions -- skin-20231231_def                XML    909K 
12: EX-101.LAB  XBRL Labels -- skin-20231231_lab                     XML   2.28M 
13: EX-101.PRE  XBRL Presentations -- skin-20231231_pre              XML   1.53M 
 9: EX-101.SCH  XBRL Schema -- skin-20231231                         XSD    248K 
108: JSON        XBRL Instance as JSON Data -- MetaLinks              655±  1.00M  
109: ZIP         XBRL Zipped Folder -- 0001628280-24-010638-xbrl      Zip    778K  


‘EX-31.1’   —   Certification — §302 – SOA’02


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EXHIBIT 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Marla Beck, certify that:

1.I have reviewed this annual report on Form 10-K of The Beauty Health Company;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

5.The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date:
/s/ Marla Beck
Marla Beck
Chief Executive Officer
(Principal Executive Officer)


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing    Date    Other Filings
Filed on:3/12/248-K
For Period end:12/31/23NT 10-K
 List all Filings 


15 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/14/23  Beauty Health Co.                 8-K/A:5,9  11/10/23   12:447K                                   Workiva Inc Wde… FA01/FA
12/01/23  Beauty Health Co.                 8-K:5,9    11/29/23   12:252K                                   Workiva Inc Wde… FA01/FA
11/13/23  Beauty Health Co.                 8-K:5,7,9  11/10/23   13:8.1M                                   Workiva Inc Wde… FA01/FA
 8/09/23  Beauty Health Co.                 8-K:5,7,9   8/03/23   14:482K                                   Workiva Inc Wde… FA01/FA
 4/19/23  Beauty Health Co.                 8-K:5,7,9   4/19/23   13:226K
 4/14/23  Beauty Health Co.                 8-K:5,9     4/12/23   12:223K
 2/28/23  Beauty Health Co.                 8-K:1,3,7   2/27/23   13:707K
11/15/22  Beauty Health Co.                 8-K:1,2,9  11/14/22   11:1.7M
 9/27/22  Beauty Health Co.                 8-K:1,7,8,9 9/26/22   12:494K
 3/01/22  Beauty Health Co.                 10-K       12/31/21  104:13M
 9/14/21  Beauty Health Co.                 8-K:1,2,3   9/09/21   13:1.6M
 5/10/21  Beauty Health Co.                 8-K:1,2,3,4 5/04/21   15:1.4M                                   Donnelley … Solutions/FA
 4/30/21  Beauty Health Co.                 8-K:5,9     4/29/21    3:242K                                   Donnelley … Solutions/FA
12/09/20  Beauty Health Co.                 8-K:1,3,7,912/08/20    7:16M                                    EdgarAgents LLC/FA
10/05/20  Beauty Health Co.                 8-K:1,3,5,8 9/29/20   12:865K                                   EdgarAgents LLC/FA
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Filing Submission 0001628280-24-010638   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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