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DEPRECIATION, AMORTIZATION AND IMPAIRMENT LOSSES (Tables) | 12 Months Ended
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Dec. 31, 2025
Depreciation, amortisation and impairment loss (reversal of impairment loss) recognised in profit or loss [abstract] |
Schedule of depreciation and amortization by asset type |
|  | For the year ended December 31,
In millions |  | 2025 |  | 2024 |  | 2023
Amortization: |  |  |  |  |  |
Customer relationship |  | $ | 26.4 |  |  | $ | 23.8 |  |  | $ | 23.8 |
Other intangible assets |  | 70.7 |  |  | 37.7 |  |  | 37.6 |
Depreciation: |  |  |  |  |  |
Buildings and constructions |  | 64.7 |  |  | 44.3 |  |  | 34.3 |
Machinery and equipment |  | 54.0 |  |  | 43.3 |  |  | 37.8 |
Right-of-use buildings and constructions |  | 159.1 |  |  | 115.4 |  |  | 79.0 |
Right-of-use machinery and equipment |  | 9.3 |  |  | 9.3 |  |  | 8.4 |
Total |  | $ | 384.2 |  |  | $ | 273.8 |  |  | $ | 220.9 |
Schedule of depreciation, amortization and impairment by function |
|  | For the year ended December 31,
In millions |  | 2025 |  | 2024 |  | 2023
Cost of goods sold |  | $ | 53.8 |  |  | $ | 38.0 |  |  | $ | 38.0 |
Selling, general and administrative expenses |  | 330.4 |  |  | 235.8 |  |  | 182.9 |
Impairment losses on non-financial assets |  | 6.7 |  |  | — |  |  | — |
Total |  | $ | 390.9 |  |  | $ | 273.8 |  |  | $ | 220.9 |
Schedule of key assumptions for the remaining CGUs and goodwill and trademarks were allocated to CGUs and key assumptions to change in carrying amounts equal to recoverable amounts | Goodwill and trademarks were allocated to CGUs as follows:
|  | Goodwill |  | Trademarks
In millions |  | December 31, 2025 |  | December 31, 2024 |  | December 31, 2025 |  | December 31, 2024
Arc’teryx |  | $ | 1,352.8 |  |  | $ | 1,264.0 |  |  | $ | 920.6 |  |  | $ | 866.6 |
Salomon |  | 729.9 |  |  | 640.1 |  |  | 684.3 |  |  | 604.9 |
Ball & Racquet Sports |  | 152.1 |  |  | 149.6 |  |  | 550.5 |  |  | 550.5 |
Winter Sports Equipment |  | 103.5 |  |  | 74.0 |  |  | 141.0 |  |  | 124.6 |
Peak Performance |  | — |  |  | — |  |  | 159.4 |  |  | 132.5 |
Total |  | $ | 2,338.3 |  |  | $ | 2,127.7 |  |  | $ | 2,455.8 |  |  | $ | 2,279.1 |
CGUs for which a reasonably possible change in key assumptions could result in impairment were as follows:
| 2025
| Ball & Racquet Sports |  | Winter Sports Equipment |  | Peak Performance
Revenue compound annual growth rate (2026-2030) | 7.2 | % |  | 3.0 | % |  | 14.5 | %
Revenue compound annual growth rate (2031-2035) | 5.0 | % |  | 3.1 | % |  | 8.8 | %
Operating profit margin (2026-2030) | Improving |  | Improving |  | Improving
Pre-tax discount rate | 11.5 | % |  | 9.9 | % |  | 14.5 | %
| 2024
| Ball & Racquet Sports |  | Winter Sports Equipment |  | Peak Performance
Revenue compound annual growth rate (2025-2029) | 11.4 | % |  | 5.2 | % |  | 8.8 | %
Revenue compound annual growth rate (2030-2034) | 7.3 | % |  | 4.4 | % |  | 6.6 | %
Operating profit margin (2025-2029) | Improving |  | Improving |  | Improving
Pre-tax discount rate | 14.0 | % |  | 11.5 | % |  | 11.9 | %
The following tables show the amount by which the key assumptions would need to change to result in the carrying amounts being equal to the recoverable amounts:
|  | 2025
% |  | Ball & Racquet Sports |  | Winter Sports Equipment |  | Peak Performance
Revenue compound annual growth rate (first 5-years) |  | (10.0) | % |  | (1.0) | % |  | (13.9) | %
Revenue compound annual growth rate (second 5-years) |  | (12.7) | % |  | (1.3) | % |  | (20.5) | %
Operating profit margin |  | (1.9) | % |  | (0.2) | % |  | (3.8) | %
Pre-tax discount rate |  | 1.2 | % |  | 0.1 | % |  | 1.7 | %
|  | 2024
% |  | Ball & Racquet Sports |  | Winter Sports Equipment |  | Peak Performance
Revenue compound annual growth rate (first 5-years) |  | (6.1) | % |  | (4.2) | % |  | (6.3) | %
Revenue compound annual growth rate (second 5-years) |  | (12.6) | % |  | (7.9) | % |  | (8.5) | %
Operating profit margin |  | (1.8) | % |  | (1.6) | % |  | (2.0) | %
Pre-tax discount rate |  | 2.2 | % |  | 1.2 | % |  | 1.6 | %

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