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Investor Presentaiton

APPENDIX NON-GAAP RECONCILIATION (CONT'D) Non-GAAP Selling, General and Administrative Expenses Reconciliation: GAAP revenues GAAP selling, general and administrative expenses HEYDUDE acquisition-related costs (1) Bad debt impact in Russia (2) Total adjustments Non-GAAP selling, general and administrative expenses (3) GAAP selling, general and administrative expenses as a percent of revenues AC Three Months Ended March 31, 2022 E 2021 e (in thousands) 660,148 $ 460,098 206,247 128,533 (20,601) (5,267) (25,868) 180,379 128,533 31.2 % 27.9 % Non-GAAP selling, general and administrative expenses as a percent of revenues 27.3 % 27.9 % Cr CS cr C$ (1) Represents costs related to the Acquisition, including legal, professional, and transaction fees. CI OC 500 C (2) Represents bad debt expense associated with the impact of the war between Russia and Ukraine on wholesale partners in Russia. (3) Non-GAAP selling, general and administrative expenses are presented gross of tax. 25 55 ล JC 70
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