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REPORTABLE OPERATING SEGMENTS (Tables) | 6 Months Ended
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Sep. 30, 2024
Segment Reporting [Abstract] |
Schedule of Business Segments Information | Reportable operating segment information, with a reconciliation to the condensed consolidated statements of comprehensive income, was as follows:
| Three Months Ended September 30, |  | Six Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Net sales |  |  |  |  |  |  |
UGG brand wholesale | $ | 512,401 |  |  | $ | 451,841 |  |  | $ | 654,954 |  |  | $ | 573,386 |
HOKA brand wholesale | 362,344 |  |  | 262,973 |  |  | 695,076 |  |  | 523,820 |
Teva brand wholesale | 12,132 |  |  | 12,150 |  |  | 43,491 |  |  | 47,282 |
Sanuk brand wholesale (1) | 1,895 |  |  | 3,348 |  |  | 6,328 |  |  | 9,818 |
Other brands wholesale | 24,881 |  |  | 29,862 |  |  | 28,586 |  |  | 31,289 |
Direct-to-Consumer (1) | 397,667 |  |  | 331,733 |  |  | 708,232 |  |  | 582,103 |
Total | $ | 1,311,320 |  |  | $ | 1,091,907 |  |  | $ | 2,136,667 |  |  | $ | 1,767,698 |
| Three Months Ended September 30, |  | Six Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Income (loss) from operations |  |  |  |  |  |  |
UGG brand wholesale | $ | 195,494 |  |  | $ | 165,902 |  |  | $ | 233,924 |  |  | $ | 182,768 |
HOKA brand wholesale | 115,941 |  |  | 81,873 |  |  | 240,635 |  |  | 168,397 |
Teva brand wholesale | (1,216) |  |  | (647) |  |  | 5,573 |  |  | 8,590 |
Sanuk brand wholesale (1) | (3,258) |  |  | (303) |  |  | (1,655) |  |  | 456 |
Other brands wholesale | 2,023 |  |  | 6,459 |  |  | 466 |  |  | 4,418 |
Direct-to-Consumer (1) | 143,447 |  |  | 112,255 |  |  | 249,857 |  |  | 187,717 |
Unallocated overhead costs | (147,345) |  |  | (140,922) |  |  | (290,907) |  |  | (256,993) |
Total | $ | 305,086 |  |  | $ | 224,617 |  |  | $ | 437,893 |  |  | $ | 295,353 |
(1) Represents financial results from July 1, 2024 and April 1, 2024, through the Sanuk Brand Sale Date for the current period. Refer to the section titled “Reportable Operating Segments,” in Note 1, “General,” for further information. Assets allocated to each reportable operating segment, with a reconciliation to the condensed consolidated balance sheets, are as follows:
| September 30, 2024 |  | March 31, 2024
Assets |  |  |
UGG brand wholesale | $ | 803,422 |  |  | $ | 247,136 |
HOKA brand wholesale | 448,495 |  |  | 436,147 |
Teva brand wholesale | 39,776 |  |  | 81,703 |
Sanuk brand wholesale (1) | 929 |  |  | 18,526 |
Other brands wholesale | 41,390 |  |  | 9,379 |
Direct-to-Consumer | 285,241 |  |  | 263,840 |
Total assets from reportable operating segments | 1,619,253 |  |  | 1,056,731 |
Unallocated cash and cash equivalents | 1,225,681 |  |  | 1,502,051 |
Unallocated deferred tax assets, net | 73,322 |  |  | 72,584 |
Unallocated other corporate assets | 479,880 |  |  | 504,213 |
Total | $ | 3,398,136 |  |  | $ | 3,135,579 |
(1) Effective on the Sanuk Brand Sale Date, the Sanuk brand and certain related assets were sold and the balance as of September 30, 2024 primarily represents unsold accounts receivable yet to be collected, all within the former Sanuk brand wholesale reportable operating segment. Refer to the section titled “Reportable Operating Segments,” in Note 1, “General,” for further information.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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