REPORTABLE OPERATING SEGMENTS (Tables)

6 Months Ended

Sep. 30, 2024

Segment Reporting [Abstract]

Schedule of Business Segments Information

Reportable operating segment information, with a reconciliation to the condensed consolidated statements of comprehensive income, was as follows:

	Three Months Ended September 30,				Six Months Ended September 30,
	2024		2023		2024		2023
Net sales
UGG brand wholesale	$	512,401	$	451,841	$	654,954	$	573,386
HOKA brand wholesale	362,344		262,973		695,076		523,820
Teva brand wholesale	12,132		12,150		43,491		47,282
Sanuk brand wholesale (1)	1,895		3,348		6,328		9,818
Other brands wholesale	24,881		29,862		28,586		31,289
Direct-to-Consumer (1)	397,667		331,733		708,232		582,103
Total	$	1,311,320	$	1,091,907	$	2,136,667	$	1,767,698

	Three Months Ended September 30,				Six Months Ended September 30,
	2024		2023		2024		2023
Income (loss) from operations
UGG brand wholesale	$	195,494	$	165,902	$	233,924	$	182,768
HOKA brand wholesale	115,941		81,873		240,635		168,397
Teva brand wholesale	(1,216)		(647)		5,573		8,590
Sanuk brand wholesale (1)	(3,258)		(303)		(1,655)		456
Other brands wholesale	2,023		6,459		466		4,418
Direct-to-Consumer (1)	143,447		112,255		249,857		187,717
Unallocated overhead costs	(147,345)		(140,922)		(290,907)		(256,993)
Total	$	305,086	$	224,617	$	437,893	$	295,353

(1) Represents financial results from July 1, 2024 and April 1, 2024, through the Sanuk Brand Sale Date for the current period. Refer to the section titled “Reportable Operating Segments,” in Note 1, “General,” for further information.

Assets allocated to each reportable operating segment, with a reconciliation to the condensed consolidated balance sheets, are as follows:

	September 30, 2024		March 31, 2024
Assets
UGG brand wholesale	$	803,422	$	247,136
HOKA brand wholesale	448,495		436,147
Teva brand wholesale	39,776		81,703
Sanuk brand wholesale (1)	929		18,526
Other brands wholesale	41,390		9,379
Direct-to-Consumer	285,241		263,840
Total assets from reportable operating segments	1,619,253		1,056,731
Unallocated cash and cash equivalents	1,225,681		1,502,051
Unallocated deferred tax assets, net	73,322		72,584
Unallocated other corporate assets	479,880		504,213
Total	$	3,398,136	$	3,135,579

(1) Effective on the Sanuk Brand Sale Date, the Sanuk brand and certain related assets were sold and the balance as of September 30, 2024 primarily represents unsold accounts receivable yet to be collected, all within the former Sanuk brand wholesale reportable operating segment. Refer to the section titled “Reportable Operating Segments,” in Note 1, “General,” for further information.