Founded in 1997, Theory is the principle of entrepreneurship to provide comfortable and sexy modern clothing for both men and women. Twenty years ago, a pair of pants changed the clothing philosophy of American women. Realizing that ladies are not only pursuing comfort but also fit, Theory provides women with an innovative new elastic fabric that greatly improves women's imagination of pair of pants at that time. These pairs of pants make women feel confident and look intellectual and fashionable. Before that, American dressing had never been able to switch so freely at work and other occasions. When Theory men's clothing is opened, the same design ideas are also adopted, so the male customers of Theory can also wear innovative, functional and fashionable fashions.

The lifestyles of contemporary customers are demanding and diverse, and Theory specializes in meeting the needs of contemporary customers; they are sophisticated, urban and differentiated, while seeking comfort and value; their positioning of the customer group is globalization, wisdom and fashion pursuit. With the emphasis on fit and fabric quality, Theory has created a series of single-piece clothing that is the basic member of consumer wardrobe, while integrating the successful marketing model of American fashion companies and the quality and workmanship of European fashion companies. Theory uses advanced technology to weave Lycra into other fabrics, making the clothing look slimmer and more comfortable to wear. Theory's signature "elastic" fitting is fanatically sought after, and Theory's pants have become a must-have in every woman's wardrobe. Theory's fashion can create confidence for you. Theory believes that carefully selected fabrics and careful tailoring can change the feeling of wearing and even bring about improvements in work and lifestyle.

In 2003, Link International acquired Theory LLC and established Link Theory Holdings, allowing Theory to develop strategically with global positioning and expansion as the focus. In 2006, Theory was launched at its global headquarters in the Meatware District, New York City. The first floor of the building is the Theory flagship store, and the other four floors are the office areas of each department of the headquarters. This urban design-style building embodies Theory's creative principles: openness, connection and inspiration. In 2009, Link Theory Holdings became a member of Fast Retailing, further expanding Theory's presence in the Americas, Europe, the Middle East and Asia. In 2010, Theory continued to expand globally, while still adhering to the company's entrepreneurial principles: simple design, refreshing outline, quality, workmanship and fit. Theory's focus is always on the costume itself. Ask a woman what brand of black pants is the favorite brand of black pants, or ask a man what brand of coat tops he wears every day. They will definitely answer you: "Of course it's Theory."