Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Sally Beauty Holdings, Inc.:
We consent to the use of our report dated November 23, 2020 with respect to the consolidated balance sheets of Sally Beauty Holdings, Inc. and subsidiaries as of September 30, 2020 and 2019, and the related consolidated statements of earnings, comprehensive income, cash flows and stockholders’ equity (deficit) for each of the years in the three-year period ended September 30, 2020, and the effectiveness of internal control over financial reporting as of September 30, 2020, incorporated by reference herein and to the reference to our firm under the heading “Experts” in the prospectus.
Our report dated November 23, 2020 refers to a change in the method of accounting for leases as of October 1, 2019 due to the adoption of ASU 2016-02, Leases (Topic 842). Our report refers to a change in the method of accounting for inventory located in the U.S. and Canada at both its distribution centers and store fronts as of August 1, 2020 from lower of cost or net realizable value on a first-in first-out (“FIFO”) basis to lower of cost or net realizable value using the weighted average cost method.
/s/ KPMG LLP
Dallas, Texas
May 7, 2021