Crocs Results Presentation Deck

APPENDIX Non-GAAP Reconciliation Non-GAAP Cost of Sales, Gross Profit, and Gross Margin Reconciliation: Six Months Ended June 30, 2023 2022 (1) (2) (3) GAAP revenues GAAP cost of sales Distribution centers (¹) HEYDUDE inventory fair value step-up (3) Inventory reserve in Russia Total adjustments Non-GAAP cost of sales GAAP gross profit GAAP gross margin Non-GAAP gross profit Non-GAAP gross margin (2) Three Months Ended June 30, 2023 2022 1,072,367 451,060 (1,586) $ (1,586) 449,474 $ 621,307 $ 57.9 % 622,893 $ 58.1 % (in thousands) 964,581 466,848 (1,389) (34,323) 575 (35,137) 431,711 497,733 51.6% $ 532,870 $ 55.2 % 1,956,533 $ 858,856 $ (4,867) (4,867) 853,989 $ 1,097,677 $ 56.1% 1,102,544 $ 56.4% 1,624,729 802,072 (2,580) (62,250) (1,225) (66,055) 736,017 822,657 50.6 % 888,712 54.7 % Represents expenses, including expansion costs and duplicate rent costs, related to our distribution centers in Dayton, Ohio and Las Vegas, Nevada. Represents a prior year step-up of HEYDUDE inventory costs to fair value upon the close of the acquisition on February 17, 2022. Represents a prior year inventory reserve expense in our EMEALA segment associated with the shutdown of our direct operations in Russia. CROCS inc 33

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