Crocs Results Presentation Deck slide image

Crocs Results Presentation Deck

APPENDIX Non-GAAP Reconciliation (Cont'd) Non-GAAP Gross Margin Reconciliation by Brand: GAAP Crocs Brand gross margin Non-GAAP adjustments: Distribution centers (¹) Non-GAAP Crocs Brand gross margin Three Months Ended June 30, 2023 2022 61.9 % 0.1 % 62.0 % 57.7 % 0.2 % 57.9 % GAAP HEYDUDE Brand gross margin Non-GAAP adjustments: Distribution centers (2) Inventory fair value step-up Non-GAAP HEYDUDE Brand gross margin (1) Represents expenses, including expansion costs and duplicate rent costs, primarily related to our distribution centers in Dayton, Ohio. (2) Represents a prior year step-up of HEYDUDE inventory costs to fair value upon the close of the acquisition on February 17, 2022. CROCS inc Three Months Ended June 30, 2023 2022 47.1 % less than 0.1% - % 47.1 % 32.4 % - % 14.7% 47.1 % 34
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