Deckers Outdoor (DECK): what its 10-K says it depends on

Customers

Unnamed largest trade receivable customer

earns from · 18.5% of trade accounts receivable, netnamed as a risk

As of March 31, 2026, one customer represents 18.5% of trade accounts receivable, net, which is generally unsecured and exposes us to collection risk that could affect our results of operations and liquidity.Risk factors (Item 1A)

Higher-end specialty and department store retailers

earns fromnamed as a risk

We sell a significant portion of our products through higher-end specialty and department store retailers and online marketplaces.Risk factors (Item 1A)

Suppliers

Third-party logistics providers (3PLs)

depends onnamed as a risk

For example, we are currently transitioning certain international 3PL operations to a new partner.Risk factors (Item 1A)

Also named by DORM, TSCO

Other companies

Australia UGG trademark genericness ruling

named as a risk

Such a claim was successful in Australia, but similar claims have been rejected by courts in the US, China, the Republic of Türkiye, and the Netherlands.Risk factors (Item 1A)

Places

China

depends on · less than 5%named as a risk

Sheepskin is in high demand and sourced primarily from Australia and processed largely by two tanneries in China capable of meeting our quality, volume, and animal welfare standards.Risk factors (Item 1A)

Also named by A, AA, AAOI, AAP, AAPL, AB, ADI, AEHR and 261 more

Outside the US (international markets)

earns from · 41.7% of our total net salesnamed as a risk

We operate on a global basis, with 41.7% of our total net sales for the year ended March 31, 2026, generated from operations outside the US.Risk factors (Item 1A)

Vietnam

concentrated innamed as a risk

During fiscal year 2026, production of our finished goods was predominantly from Vietnam and Indonesia, while less than 5% was from China or any other individual country.Risk factors (Item 1A)

Also named by AAPL, AMKR, ANET, ASO, BBW, CGNX, CIEN, CROX and 16 more

Australia

depends onnamed as a risk

Sheepskin used to manufacture a significant portion of our UGG brand products is sourced primarily from Australia and processed by two tanneries in China.Business (Item 1)

Also named by AJG, ARWR, AXP, BF/B, BTU, CL, CSGP, CVX and 15 more

Indonesia

concentrated innamed as a risk

During fiscal year 2026, production of our finished goods was predominantly from Vietnam and Indonesia, while less than 5% was from China or any other individual country.Risk factors (Item 1A)

Also named by CGNX, FCX, HRL, LULU, NKE, PATK

Southeast Asia

concentrated innamed as a risk

The production of our finished goods is outsourced to independent manufacturers, the majority of which are in Southeast Asia.Risk factors (Item 1A)

Also named by BBY, TJX

Moreno Valley, California

operates innamed as a risk

In the US, we distribute products primarily through self-managed warehouses and DCs in Moreno Valley, California, and in Mooresville, Indiana, which feature a complex warehouse management system that enables us to efficiently pack products for direct shipment to our customers and consumers.Risk factors (Item 1A)

Mooresville, Indiana

operates innamed as a risk

In the US, we distribute products primarily through self-managed warehouses and DCs in Moreno Valley, California, and in Mooresville, Indiana, which feature a complex warehouse management system that enables us to efficiently pack products for direct shipment to our customers and consumers.Risk factors (Item 1A)

Hong Kong

operates in

We maintain a buying office in Hong Kong, as well as on-site supervisory offices in Vietnam, China, and Indonesia, which collectively serve as a strong link to our independent manufacturers.Business (Item 1)

Also named by CG, EWBC, EXPD, LZB, MCO, MPWR, MXL, NVDA and 1 more

Hazards

Weather (UGG seasonal demand)

named as a risk

•unfavorable or unexpected weather patterns that affect consumer demand for seasonally-driven products, particularly within our UGG brand, which may be intensified by the effects of climate change;Risk factors (Item 1A)

Also named by AAP, CLX, CPRT, DASH, ENB, GVA, LII, LYV and 4 more

Commodities and inputs

Sheepskin

exposed to its pricenamed as a risk

In addition, the raw materials used in the manufacturing of our products are subject to commodity price volatility, most significantly sheepskin.Risk factors (Item 1A)

Sugarcane-derived ethylene-vinyl acetate (EVA)

exposed to its pricenamed as a risk

We are exposed to commodity price fluctuations associated with the cost of raw materials used in our manufacturing process, including sheepskin and sugarcane-derived ethylene-vinyl acetate (sugarcane-derived EVA) (collectively, commodities).Market risk (Item 7A)

Laws and programs

California Consumer Privacy Act

subject tonamed as a risk

Such laws include the California Consumer Privacy Act and California Privacy Rights Act, the EU’s General Data Protection Regulation and member state directives, Canada’s Personal Information Protection and Electronic Documents Act, and China’s Personal Information Protection Law, and limit how we may collect, use, share and store personal information, and they impose obligations to protect that information.Risk factors (Item 1A)

Also named by AAP, AIOT, AKAM, ALL, APP, AYI, BAC, BBSI and 69 more

EU General Data Protection Regulation (GDPR)

subject tonamed as a risk

Such laws include the California Consumer Privacy Act and California Privacy Rights Act, the EU’s General Data Protection Regulation and member state directives, Canada’s Personal Information Protection and Electronic Documents Act, and China’s Personal Information Protection Law, and limit how we may collect, use, share and store personal information, and they impose obligations to protect that information.Risk factors (Item 1A)

Also named by ACN, ADSK, AIG, ALK, AMG, ANET, APG, AXON and 61 more

OECD Pillar Two

subject tonamed as a risk

For example, global tax authorities may take differing positions in interpreting the Organization for Economic Co-operation and Development’s (commonly known as OECD) guidance, including with respect to Pillar Two model rules, which could modify existing tax principles and increase our tax liabilities; in addition, the enactment of H.R. 1, also known as the One Big Beautiful Bill Act, or similar future legislation, may also affect applicable tax rules and interpretations.Risk factors (Item 1A)

Also named by APO, BAM, BAX, BF/B, CHRW, COHR, CPNG, CRM and 45 more

One Big Beautiful Bill Act

subject tonamed as a risk

For example, global tax authorities may take differing positions in interpreting the Organization for Economic Co-operation and Development’s (commonly known as OECD) guidance, including with respect to Pillar Two model rules, which could modify existing tax principles and increase our tax liabilities; in addition, the enactment of H.R. 1, also known as the One Big Beautiful Bill Act, or similar future legislation, may also affect applicable tax rules and interpretations.Risk factors (Item 1A)

Also named by AA, ABR, ADI, ADM, ALB, AMAT, AMGN, AMKR and 121 more

International Emergency Economic Powers Act tariffs

subject tonamed as a risk

In addition, certain tariffs imposed under the International Emergency Economic Powers Act have been invalidated by a recent US Supreme Court decision, and additional tariffs may be invalidated, modified, or refunded in the future.Risk factors (Item 1A)

Also named by AAOI, ANET, ARW, COHR, CSW, FIVE, IBP, KLAC and 8 more