Adjustments to Current Assets
Adjustments to Total Assets
Adjustments to Total Liabilities
Adjustments to Stockholders’ Equity
Adjustments to Capitalization Table
Adjustments to Revenues
Adjustments to Reported Income

Deckers Outdoor Corp., adjusted current assets

US$ in thousands

	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Current assets	1,910,253)	1,752,128)	1,650,799)	1,194,111)	1,095,405)	910,690)
Adjustments
Add: Allowance for doubtful accounts	10,576)	9,044)	9,730)	6,989)	5,073)	3,487)
After Adjustment
Adjusted current assets	1,920,829)	1,761,172)	1,660,529)	1,201,100)	1,100,478)	914,177)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

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Deckers Outdoor Corp., adjusted total assets

US$ in thousands

	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Total assets	2,556,203)	2,332,250)	2,167,705)	1,765,118)	1,427,206)	1,264,379)
Adjustments
Add: Operating lease right-of-use asset (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	242,193)	276,486)
Add: Allowance for doubtful accounts	10,576)	9,044)	9,730)	6,989)	5,073)	3,487)
Less: Deferred tax assets, net²	72,592)	64,217)	37,194)	28,233)	30,870)	38,381)
After Adjustment
Adjusted total assets	2,494,187)	2,277,077)	2,140,241)	1,743,874)	1,643,602)	1,505,971)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

¹ Operating lease right-of-use asset (before adoption of FASB Topic 842). See details »

² Deferred tax assets, net. See details »

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Deckers Outdoor Corp., adjusted total liabilities

US$ in thousands

	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Total liabilities	790,470)	793,425)	723,480)	624,998)	382,076)	323,600)
Adjustments
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	242,193)	276,486)
Less: Deferred revenue	13,448)	15,804)	—)	—)	—)	—)
After Adjustment
Adjusted total liabilities	777,022)	777,621)	723,480)	624,998)	624,269)	600,086)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

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Deckers Outdoor Corp., adjusted stockholders’ equity

US$ in thousands

	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Stockholders’ equity	1,765,733)	1,538,825)	1,444,225)	1,140,120)	1,045,130)	940,779)
Adjustments
Less: Deferred tax assets (liabilities), net¹	72,592)	64,217)	37,194)	28,233)	30,870)	38,381)
Add: Allowance for doubtful accounts	10,576)	9,044)	9,730)	6,989)	5,073)	3,487)
Add: Deferred revenue	13,448)	15,804)	—)	—)	—)	—)
After Adjustment
Adjusted stockholders’ equity	1,717,165)	1,499,456)	1,416,761)	1,118,876)	1,019,333)	905,885)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

¹ Deferred tax assets (liabilities), net. See details »

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Deckers Outdoor Corp., adjusted capitalization table

US$ in thousands

	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Short-term borrowings	—)	—)	—)	638)	603)	578)
Mortgage payable	—)	—)	—)	30,263)	30,901)	31,504)
Total reported debt	—)	—)	—)	30,901)	31,504)	32,082)
Stockholders’ equity	1,765,733)	1,538,825)	1,444,225)	1,140,120)	1,045,130)	940,779)
Total reported capital	1,765,733)	1,538,825)	1,444,225)	1,171,021)	1,076,634)	972,861)
Adjustments to Debt
Add: Operating lease liability (before adoption of FASB Topic 842)¹	—)	—)	—)	—)	242,193)	276,486)
Add: Current portion of operating lease liabilities²	50,765)	50,098)	46,768)	49,091)	—)	—)
Add: Long-term operating lease liabilities³	195,723)	171,972)	176,274)	215,724)	—)	—)
Adjusted total debt	246,488)	222,070)	223,042)	295,716)	273,697)	308,568)
Adjustments to Equity
Less: Deferred tax assets (liabilities), net⁴	72,592)	64,217)	37,194)	28,233)	30,870)	38,381)
Add: Allowance for doubtful accounts	10,576)	9,044)	9,730)	6,989)	5,073)	3,487)
Add: Deferred revenue	13,448)	15,804)	—)	—)	—)	—)
Adjusted stockholders’ equity	1,717,165)	1,499,456)	1,416,761)	1,118,876)	1,019,333)	905,885)
After Adjustment
Adjusted total capital	1,963,653)	1,721,526)	1,639,803)	1,414,592)	1,293,030)	1,214,453)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

¹ Operating lease liability (before adoption of FASB Topic 842). See details »

² Current portion of operating lease liabilities. See details »

³ Long-term operating lease liabilities. See details »

⁴ Deferred tax assets (liabilities), net. See details »

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Deckers Outdoor Corp., adjusted net sales

US$ in thousands

12 months ended:	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Net sales	3,627,286)	3,150,339)	2,545,641)	2,132,689)	2,020,437)	1,903,339)
Adjustment
Add: Increase (decrease) in deferred revenue	(2,356)	10,379)	—)	—)	—)	—)
After Adjustment
Adjusted net sales	3,624,930)	3,160,718)	2,545,641)	2,132,689)	2,020,437)	1,903,339)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

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Deckers Outdoor Corp., adjusted net income

US$ in thousands

12 months ended:	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021	Mar 31, 2020	Mar 31, 2019	Mar 31, 2018
As Reported
Net income	516,822)	451,949)	382,575)	276,142)	264,308)	114,394)
Adjustments
Add: Deferred income tax expense (benefit)¹	(9,719)	(27,796)	(8,171)	2,934)	6,939)	8,138)
Add: Increase (decrease) in allowance for doubtful accounts	1,532)	(686)	2,741)	1,916)	1,586)	(2,492)
Add: Increase (decrease) in deferred revenue	(2,356)	10,379)	—)	—)	—)	—)
Add: Other comprehensive income (loss), net of tax	(14,080)	(8,212)	8,816)	(2,905)	(9,671)	13,468)
After Adjustment
Adjusted net income	492,199)	425,634)	385,961)	278,087)	263,162)	133,508)

Based on: 10-K (reporting date: 2023-03-31), 10-K (reporting date: 2022-03-31), 10-K (reporting date: 2021-03-31), 10-K (reporting date: 2020-03-31), 10-K (reporting date: 2019-03-31), 10-K (reporting date: 2018-03-31).

¹ Deferred income tax expense (benefit). See details »

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Deckers Outdoor Corp. (NYSE:DECK)

Adjustments to Financial Statements

Adjustments to Current Assets

Adjustments to Total Assets

Adjustments to Total Liabilities

Adjustments to Stockholders’ Equity

Adjustments to Capitalization Table

Adjustments to Revenues

Adjustments to Reported Income