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DEPRECIATION, AMORTIZATION AND IMPAIRMENT LOSSES (Tables)
 12 Months Ended
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 millions202520242023
Amortization:
Customer relationship$26.4 $23.8 $23.8 
Other intangible assets70.7 37.7 37.6 
Depreciation:
Buildings and constructions64.7 44.3 34.3 
Machinery and equipment54.0 43.3 37.8 
Right-of-use buildings and constructions159.1 115.4 79.0 
Right-of-use machinery and equipment9.3 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 millions202520242023
Cost of goods sold$53.8 $38.0 $38.0 
Selling, general and administrative expenses330.4 235.8 182.9 
Impairment losses on non-financial assets6.7 — — 
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:
GoodwillTrademarks
In millionsDecember 31,
2025		December 31,
2024		December 31,
2025		December 31,
2024
Arc’teryx$1,352.8 $1,264.0 $920.6 $866.6 
Salomon729.9 640.1 684.3 604.9 
Ball & Racquet Sports152.1 149.6 550.5 550.5 
Winter Sports Equipment103.5 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 SportsWinter Sports EquipmentPeak 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)ImprovingImprovingImproving
Pre-tax discount rate
11.5%9.9%14.5%
2024
Ball & Racquet SportsWinter Sports EquipmentPeak 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)ImprovingImprovingImproving
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 SportsWinter Sports EquipmentPeak 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 rate1.2 %0.1 %1.7 %
2024
%Ball & Racquet SportsWinter Sports EquipmentPeak 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 rate2.2 %1.2 %1.6 %