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REPORTABLE OPERATING SEGMENTS (Tables) | 12 Months Ended
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Mar. 31, 2025
Segment Reporting [Abstract] |
Schedule of Operating Segment Information | Reportable operating segment information, with a reconciliation to the consolidated statements of comprehensive income, was as follows:
Year Ended March 31, 2025 | UGG |  | HOKA |  | Other Brands |  | Total
Net sales | $ | 2,531,351 |  | $ | 2,233,090 |  | $ | 221,171 |  | $ | 4,985,612
Less: Cost of sales (1) | 1,023,495 |  | 949,824 |  | 126,630 |  | 2,099,949
Segment gross profit | 1,507,856 |  | 1,283,266 |  | 94,541 |  | 2,885,663
Segment gross margin | 59.6 | % |  | 57.5 | % |  | 42.7 | % |  | 57.9 | %
Less: (1) |  |  |  |  |  |  |
Payroll and related costs | 146,093 |  |  | 101,056 |  |  | 18,179 |  |  | 265,328 |
Advertising, marketing, and promotion expenses | 180,889 |  |  | 226,238 |  |  | 25,071 |  |  | 432,198 |
Rent and occupancy | 75,724 |  |  | 26,467 |  |  | 424 |  |  | 102,615 |
Depreciation and other related costs (2) | 10,026 |  |  | 5,007 |  |  | 4,412 |  |  | 19,445 |
Other segment items (3) | 92,251 |  |  | 75,993 |  |  | 11,877 |  |  | 180,121 |
Segment SG&A expenses | 504,983 |  |  | 434,761 |  |  | 59,963 |  |  | 999,707 |
Segment income from operations | $ | 1,002,873 |  |  | $ | 848,505 |  |  | $ | 34,578 |  |  | $ | 1,885,956 |
Segment operating margin | 39.6 | % |  | 38.0 | % |  | 15.6 | % |  | 37.8 | %
Year Ended March 31, 2024 | UGG |  | HOKA |  | Other Brands |  | Total
Net sales | $ | 2,239,132 |  | $ | 1,806,740 |  | $ | 241,891 |  | $ | 4,287,763
Less: Cost of sales (1) | 983,636 |  | 763,673 |  | 154,966 |  | 1,902,275
Segment gross profit | 1,255,496 |  | 1,043,067 |  | 86,925 |  | 2,385,488
Segment gross margin | 56.1 | % |  | 57.7 | % |  | 35.9 | % |  | 55.6 | %
Less: (1) |  |  |  |  |  |  |
Payroll and related costs | 134,307 |  |  | 74,991 |  |  | 17,628 |  |  | 226,926 |
Advertising, marketing, and promotion expenses | 148,809 |  |  | 175,756 |  |  | 24,287 |  |  | 348,852 |
Rent and occupancy | 75,724 |  |  | 16,589 |  |  | 348 |  |  | 92,661 |
Depreciation and other related costs (2) | 9,295 |  |  | 3,389 |  |  | 10,034 |  |  | 22,718 |
Other segment items (3) | 82,534 |  |  | 53,295 |  |  | 10,907 |  |  | 146,736 |
Segment SG&A expenses | 450,669 |  |  | 324,020 |  |  | 63,204 |  |  | 837,893 |
Segment income from operations | $ | 804,827 |  |  | $ | 719,047 |  |  | $ | 23,721 |  |  | $ | 1,547,595 |
Segment operating margin | 35.9 | % |  | 39.8 | % |  | 9.8 | % |  | 36.1 | %
Year Ended March 31, 2023 | UGG |  | HOKA |  | Other Brands |  | Total
Net sales | $ | 1,929,211 |  | $ | 1,412,916 |  | $ | 285,159 |  | $ | 3,627,286
Less: Cost of sales (1) | 975,585 |  | 641,240 |  | 185,091 |  | 1,801,916
Segment gross profit | 953,626 |  | 771,676 |  | 100,068 |  | 1,825,370
Segment gross margin | 49.4 | % |  | 54.6 | % |  | 35.1 | % |  | 50.3 | %
Less: (1) |  |  |  |  |  |  |
Payroll and related costs | 109,576 |  |  | 57,446 |  |  | 15,266 |  |  | 182,288 |
Advertising, marketing, and promotion expenses | 114,652 |  |  | 135,590 |  |  | 20,898 |  |  | 271,140 |
Rent and occupancy | 69,302 |  |  | 9,033 |  |  | 453 |  |  | 78,788 |
Depreciation and other related costs (2) | 10,623 |  |  | 2,272 |  |  | 1,866 |  |  | 14,761 |
Other segment items (3) | 77,004 |  |  | 38,877 |  |  | 12,083 |  |  | 127,964 |
Segment SG&A expenses | 381,157 |  |  | 243,218 |  |  | 50,566 |  |  | 674,941 |
Segment income from operations | $ | 572,469 |  |  | $ | 528,458 |  |  | $ | 49,502 |  |  | $ | 1,150,429 |
Segment operating margin | 29.7 | % |  | 37.4 | % |  | 17.4 | % |  | 31.7 | %
(1) The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM. (2) Depreciation and other related costs generally includes depreciation of property and equipment, amortization and impairment of intangible assets or other-long lived assets, accretion, loss on disposal of assets, and other miscellaneous costs. During the year ended March 31, 2024, the Company recorded an impairment to intangible assets of $8,164 for the Sanuk brand definite-lived trademark. Refer to Note 3, “Goodwill and Other Intangible Assets,” for further information on the impairment loss. (3) Other segment items are comprised of other SG&A expenses, which primarily includes credit card fees, commissions, materials and supplies, travel, and certain 3PL service fees.
Schedule of Reconciliation of Reportable Segment Income from Segments to Consolidated | A reconciliation of reportable segment income from operations to consolidated statements of comprehensive income was as follows:
| Years Ended March 31,
| 2025 |  | 2024 |  | 2023
Segment income from operations | $ | 1,885,956 |  |  | $ | 1,547,595 |  |  | $ | 1,150,429 |
Unallocated enterprise and shared brand expenses (1) | (706,864) |  |  | (620,081) |  |  | (497,678) |
Total other income, net | 64,207 |  |  | 51,427 |  |  | 13,331 |
Consolidated income before income taxes | $ | 1,243,299 |  |  | $ | 978,941 |  |  | $ | 666,082 |
(1) To the extent that consolidated SG&A expenses exceed reportable operating segment SG&A expenses, the costs are recorded in unallocated enterprise and shared brand expenses, which are costs that are managed centrally and not specific to any one brand. The change in reportable operating segments had an impact on segment income from operations, a measure of segment profitability, and a clarification was made that certain prior unallocated overhead costs are defined as unallocated enterprise and shared brand expenses and are excluded from the measure of segment profitability.

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- Definition Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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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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