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INCOME TAXES - Schedule of change in the components of deferred tax assets and liabilities (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | $ 419.8 | $ 513.3 |
Charge in consolidated statement of income/(loss) | 66.8 | 53.3 | $ 36.6
Translation differences | 36.8 | (35.4) |
Charged to OCI | 11.4 | (8.1) |
Other | 57.0 | (12.9) |
Balance, at end of the year | 435.4 | 419.8 | 513.3
Provisions |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | (87.1) | (65.6) |
Charge in consolidated statement of income/(loss) | 11.8 | 24.4 |
Translation differences | (3.0) | (0.2) |
Charged to OCI | 0.0 | 0.0 |
Other | (4.2) | 3.1 |
Balance, at end of the year | (106.1) | (87.1) | (65.6)
Carryforward of unused tax losses |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | (32.8) | (21.8) |
Charge in consolidated statement of income/(loss) | 35.8 | 14.0 |
Translation differences | 3.8 | 3.0 |
Charged to OCI | 0.0 | 0.0 |
Other | 14.6 | 0.0 |
Balance, at end of the year | (50.2) | (32.8) | (21.8)
Employee benefits |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | (19.3) | (2.0) |
Charge in consolidated statement of income/(loss) | 10.2 | 0.8 |
Translation differences | (1.0) | 0.5 |
Charged to OCI | (2.1) | (0.4) |
Other | (1.3) | (17.4) |
Balance, at end of the year | (29.7) | (19.3) | (2.0)
Impairment |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | (3.1) | (3.0) |
Charge in consolidated statement of income/(loss) | (3.1) | 0.0 |
Translation differences | 0.0 | (0.1) |
Charged to OCI | 0.0 | 0.0 |
Other | 0.0 | 0.0 |
Balance, at end of the year | 0.0 | (3.1) | (3.0)
Fair value adjustments |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | 0.9 | (7.9) |
Charge in consolidated statement of income/(loss) | 0.6 | 0.0 |
Translation differences | 0.4 | 1.1 |
Charged to OCI | 13.5 | (7.7) |
Other | 4.2 | 0.0 |
Balance, at end of the year | (8.6) | 0.9 | (7.9)
Foreign tax credits |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | (0.6) | (0.6) |
Charge in consolidated statement of income/(loss) | 1.7 | 0.0 |
Translation differences | 0.0 | 0.1 |
Charged to OCI | 0.0 | 0.0 |
Other | (0.7) | (0.1) |
Balance, at end of the year | (3.0) | (0.6) | (0.6)
Unrecognized profit on internal sales of inventory |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | (14.8) | (14.0) |
Charge in consolidated statement of income/(loss) | 2.5 | 1.7 |
Translation differences | (3.1) | 0.9 |
Charged to OCI | 0.0 | 0.0 |
Other | 0.0 | 0.0 |
Balance, at end of the year | (20.4) | (14.8) | (14.0)
Depreciation differences |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | 22.1 | 21.1 |
Charge in consolidated statement of income/(loss) | (0.3) | (3.9) |
Translation differences | 0.1 | (0.2) |
Charged to OCI | 0.0 | 0.0 |
Other | 0.0 | (2.7) |
Balance, at end of the year | 22.5 | 22.1 | 21.1
Difference between carrying value and fair value adjustment due to acquisition of Amer Sports Corporation |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | 540.7 | 588.8 |
Charge in consolidated statement of income/(loss) | 2.0 | 10.5 |
Translation differences | 36.1 | (37.6) |
Charged to OCI | 0.0 | 0.0 |
Other | 45.1 | 0.0 |
Balance, at end of the year | 619.9 | 540.7 | 588.8
Other temporary differences |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
Balance, at beginning of the year | 13.8 | 18.3 |
Charge in consolidated statement of income/(loss) | 5.6 | 5.8 |
Translation differences | 3.5 | (2.9) |
Charged to OCI | 0.0 | 0.0 |
Other | (0.7) | 4.2 |
Balance, at end of the year | $ 11.0 | $ 13.8 | $ 18.3

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