Crocs Investor Presentation Deck

NON-GAAP RECONCILIATION (cont'd) Non-GAAP selling, general and administrative expenses and selling, general and administrative expenses as a percent of revenues reconciliation: GAAP revenues GAAP selling, general and administrative expenses Donations of inventory COVID-19 severance costs COVID-19 impact of bad debt expense (1) Other COVID-19 costs (2) Duplicate headquarters rent (3) Other Total adjustments Non-GAAP selling, general and administrative expenses (4) GAAP selling, general and administrative expenses as a percent of revenues Non-GAAP selling, general and administrative expenses as a percent of revenues crocs™ GA GA $ Three Months Ended June 30, 2021 2020 640,773 199,859 |||||||||| 199,859 31.2 % 31.2 % $ (in thousands) 331,549 $ 123,338 $ (8,218) (2,403) (1,708) (644) (487) (550) (14,010) 109,328 37.2 % 33.0 % $ Six Months Ended June 30, 2021 2020 1,100,871 $ 328,392 |||||| 328,392 $ 29.8 % 29.8% 612,709 236,688 (9,920) (2,403) (4,481) (644) (694) (481) (18,623) 218,065 (1) Represents bad debt expense associated with the impact of COVID-19 on wholesale partners in our Asia Pacific and Americas segments. (2) Represents costs incurred in response to the COVID-19, including hazard pay, cleaning costs, and legal costs. (3) Represents duplicate rent costs associated with our move to our new headquarters in Broomfield, Colorado. (4) Non-GAAP selling, general and administrative expenses are presented gross of tax. 38.6% 35.6 % 25

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