Description of Birkenstock Holding Plc's Business Segments

Beginning in fiscal year 2025, the Company operates through three reportable segments: Americas, EMEA, and APAC. The Americas segment remained unchanged, while the EMEA and APAC segments were established following a reorganization of the Company's internal structure. The Company also reports Corporate/Other revenue and expenses. For the year ended September 30, 2025, the Americas and EMEA segments accounted for 52% and 37% of total revenue, respectively. The APAC segment has demonstrated growth potential but has been constrained historically by limited product supply and prioritization of the Americas and EMEA segments. The Company employs a multi-channel distribution strategy, combining direct-to-consumer (DTC) and business-to-business (B2B) channels, referred to as "engineered distribution," to optimize growth and profitability by managing channels synergistically and allocating products strategically across channels and price points.

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Annual Report on Birkenstock Holding Plc Divisions, Sales by Country


Total Reportable Segments	99.78 %	of total Revenue
Total Reportable Americas	52.3 %	of total Revenue
Total Reportable Europe	35.74 %	of total Revenue
Total Reportable APMA	11.74 %	of total Revenue
Corporate Other	0.24 %	of total Revenue
Germany	10.7 %	of total Revenue
United States	46 %	of total Revenue
Rest of world	43.32 %	of total Revenue
B2B	60.06 %	of total Revenue
DTC	39.72 %	of total Revenue
Other	0.24 %	of total Revenue
Total Reportable EMEA	38.12 %	of total Revenue
Total Reportable APAC	9.36 %	of total Revenue

Twelve months ended 2024
BIRK s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total Reportable Segments	2,016.46	99.78 %
Total Reportable Americas	1,056.96	52.3 %
Total Reportable Europe	722.27	35.74 %
Total Reportable APMA	237.23	11.74 %
Corporate Other	4.80	0.24 %
Germany	216.15	10.7 %
United States	929.71	46 %
Rest of world	875.40	43.32 %
B2B	1,213.77	60.06 %
DTC	802.69	39.72 %
Other	4.80	0.24 %
Total Reportable EMEA	770.44	38.12 %
Total Reportable APAC	189.06	9.36 %
Total	2,020.96	100 %

Twelve months ended 2024
BIRK s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	214.59	10.62 %

Twelve months ended 2024
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Total Reportable Segments	21.11 %	-
Total Reportable Americas	17.28 %	-
Total Reportable Europe	21.79 %	-
Total Reportable APMA	38.96 %	-
Corporate Other	-19.05 %	-
Germany	-0.97 %	-
United States	16.57 %	-
Rest of world	33.62 %	-
B2B	22.05 %	-
DTC	19.71 %	-
Other	-19.05 %	-
Total	20.95 %	155.39 %

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