Crocs Investor Presentation Deck

cr CS cr CS CI OC! Cl APPENDIX NON-GAAP RECONCILIATION Non-GAAP Cost of Sales, Gross Profit, and Gross Margin Reconciliation: Year Ended December 31, GAAP revenues GAAP cost of sales Distribution centers (1) HEYDUDE inventory fair value step-up (2) Inventory reserve in Russia (3) Other Total adjustments Non-GAAP cost of sales GAAP gross profit GAAP gross margin Non-GAAP gross profit Non-GAAP gross margin SA SA $ Three Months Ended December 31, 2021 2022 945,162 $ 448,839 (6,162) 590 (1,930) (7,502) 441,337 496,323 52.5% $ SA 503,825 $ 53.3 % (in thousands) $ 586,626 214,602 (1,705) (1,705) 212,897 372,024 63.4 % 373,729 63.7 % SA 2022 3,554,985 1,694,703 (11,058) (62,238) 390 (1,930) (74,836) 1,619,867 1,860,282 52.3 % 1,935,118 54.4 % $ $ $ $ $ EA 2021 2,313,416 893,196 (5,836) (5,836) 887,360 1,420,220 61.4 % 1,426,056 61.6 % ((1) Represents expenses, including expansion costs and duplicate rent costs, primarily related to our distribution centers in Dayton, Ohio, Dordrecht, the Netherlands, and Las Vegas, Nevada. (2) Primarily represents a step-up of HEYDUDE inventory costs to fair value upon the close of the acquisition on February 17, 2022. (3) Represents the net impact of an inventory reserve expense in our EMEALA segment associated with the shutdown of our direct operations in Russia. 35

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