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DEPRECIATION, AMORTIZATION AND IMPAIRMENT LOSSES - Schedule of key assumptions to change in carrying amounts equal to recoverable amounts (Details) - shares | Dec. 31, 2025 | Dec. 31, 2024
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Ball & Racquet Sports | Revenue compound annual growth rate (first 5-years) |  |
Cash Generating Units |  |
Key assumption change | (0.100) | (0.061)
Ball & Racquet Sports | Revenue compound annual growth rate (second 5-years) |  |
Cash Generating Units |  |
Key assumption change | (0.127) | (0.126)
Ball & Racquet Sports | Operating profit margin |  |
Cash Generating Units |  |
Key assumption change | (0.019) | (0.018)
Ball & Racquet Sports | Pre-tax discount rate |  |
Cash Generating Units |  |
Key assumption change | 0.012 | 0.022
Winter Sports Equipment | Revenue compound annual growth rate (first 5-years) |  |
Cash Generating Units |  |
Key assumption change | (0.010) | (0.042)
Winter Sports Equipment | Revenue compound annual growth rate (second 5-years) |  |
Cash Generating Units |  |
Key assumption change | (0.013) | (0.079)
Winter Sports Equipment | Operating profit margin |  |
Cash Generating Units |  |
Key assumption change | (0.002) | (0.016)
Winter Sports Equipment | Pre-tax discount rate |  |
Cash Generating Units |  |
Key assumption change | 0.001 | 0.012
Peak Performance | Revenue compound annual growth rate (first 5-years) |  |
Cash Generating Units |  |
Key assumption change | (0.139) | (0.063)
Peak Performance | Revenue compound annual growth rate (second 5-years) |  |
Cash Generating Units |  |
Key assumption change | (0.205) | (0.085)
Peak Performance | Operating profit margin |  |
Cash Generating Units |  |
Key assumption change | (0.038) | (0.020)
Peak Performance | Pre-tax discount rate |  |
Cash Generating Units |  |
Key assumption change | 0.017 | 0.016

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- Definition The amount by which value that has been assigned to a key assumption must change in order for a unit's recoverable amount to be equal to its carrying amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2025-01-01 -Paragraph 134 -Subparagraph f -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2025-en-r&anchor=para_134_f_iii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2025-01-01 -Paragraph 135 -Subparagraph e -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2025-en-r&anchor=para_135_e_iii&doctype=Standard -URIDate 2025-03-27 + Details
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