DECKDeckers Brands

Standard Description Planned Period of Adoption Expected Impact on Adoption of Adoption ASU 2023-09 2024-03 - Improvements to Income Tax Disclosures The This ASU requires annual disclosures of prescribed standard categories for the components of the effective tax rate reconciliation, disaggregated disclosure of income taxes paid disaggregated by jurisdiction, and other income-tax related disclosures. The ASU is effective on a prospective basis, with retrospective application permitted, for fiscal years beginning after December 15, 2024. Early adoption is permitted. Q4 FY 2026 2028 The Company is currently evaluating the impact Disaggregation of relevant statement of comprehensive income and of the adoption of this ASU on its disclosures in Income expense captions including tabular presentation Q1 FY 2029 its annual and interim consolidated financial statements. ASU 2024-03 - Disaggregation of Income Statement Expenses (as amended by ASU 2025-01) The ASU requires disaggregated disclosure of relevant statement of comprehensive income expense captions including tabular presentation of prescribed expense categories such as statements. Expenses (as purchases of inventory, employee compensation, amended by ASU depreciation, intangible asset amortization, and 2025-01) other specific expense, gains, and losses required by existing US GAAP. The This ASU is effective on a prospective basis, with retrospective application permitted, for fiscal years beginning after December 15, 2026, and inter... Q4 interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. ASU 2025-05 - This ASU provides a practical expedient to Q1 FY 2027 The Company does not expect the adoption of Measurement of assume that current conditions as of the balance this ASU to have a material impact on its annual Credit Losses for sheet date do not change for the remaining life of consolidated financial statements and interim Accounts the asset when estimating expected credit losses condensed consolidated financial statements. Receivable and on trade accounts receivable and contract Contract Assets assets. This ASU is effective on a prospective basis for fiscal years beginning after December 15, 2025. Early adoption is permitted. ASU 2025-06 - This ASU amends recognition and disclosure Q1 FY 2029 The Company is currently evaluating the impact Internal-Use guidance for internal-use software costs, of the adoption of this ASU on its annual Software removing the previous software development consolidated financial statements and interim stage model with a more principles-based, condensed consolidated financial statements. probable-to-complete recognition threshold. This ASU is effective on either a retrospective, prospective, or modified prospective basis, for fiscal years beginning after December 15, 2027, including interim periods within those fiscal years. Early adoption is permitted. ASU 2025-09 - This ASU clarifies and improves certain aspects Q1 FY 2028 The Company is currently evaluating the impact Derivatives and of hedge accounting, including guidance on the of the adoption of this ASU on its annual Hedging (Topic assessment of similar risk exposure for groups of consolidated financial statements and interim 815): Hedge forecasted transactions related to cash flow condensed consolidated financial statements. Accounting hedges and other targeted amendments Improvements intended to better align hedge accounting with an entity’s risk management activities. This ASU is effective on a prospective basis for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. ASU 2025-11 - This ASU requires disclosure of events since the Q1 FY 2029 The Company is currently evaluating the impact Interim Reporting: most recent annual reporting period that have a of the adoption of this ASU on disclosures in its annual and Narrow-Scope material impact on interim results, provides a interim condensed consolidated financial Improvements comprehensive list of required interim statements. disclosures, and Q1 FY 2029 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── clarifies the form and content requirements for interim financial statements. This ASU is effective on either a prospective or retrospective basis for interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

From time to time, we are involved in various legal proceedings, disputes, and other claims arising in the ordinary course of business, including employment, intellectual property, and product liability claims. Although the results of these ordinary course matters cannot be predicted with certainty, we currently believe that the final outcome of these ordinary course matters will not, individually or in the aggregate, have a material adverse effect on our business, results of operations, financial condition, or cash flows. However, regardless of the merit of the claims raised or the outcome, these ordinary course matters can have an adverse impact on us as a result of legal costs, diversion of management’s time and resources, and other factors.

Interruptions in the supply of our products can also result from adverse events that impair our manufacturers’ operations. For example, we keep proprietary materials necessary to produce our products, such as shoe molds and other materials, in the custody of our independent manufacturers. If these independent manufacturers were to lose or damage these proprietary materials, we cannot be assured that the manufacturers would have adequate insurance to cover such loss or damage, and, in any event, the replacement of such materials would likely result in significant delays in the production of our products, which could result in a loss of sales and earnings.

HOKA Brand. The HOKA brand is an authentic premium line of year-round performance footwear, which offers enhanced cushioning and inherent stability with minimal weight. Originally designed for ultra-runners, the brand now appeals to world champions, taste makers, and everyday athletes. Expanded marketing and strategic marketplace presence have fueled both domestic and international sales growth of the HOKA brand, which has quickly become a leading brand within run and outdoor specialty wholesale accounts and is growing across its global marketplace. The HOKA brand’s product line includes running, trail, hiking, fitness, and lifestyle footwear offerings, as well as select apparel and accessories.