REVENUE FROM CONTRACTS WITH CUSTOMERS |
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| Disclosure of disaggregation of revenue from contracts with customers [abstract] | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| REVENUE FROM CONTRACTS WITH CUSTOMERS | REVENUE FROM CONTRACTS WITH CUSTOMERS Amer Sports operates primarily in one industry — the design, manufacturing, distribution, selling and marketing of sporting goods, apparel and footwear. The Group is managed through its global brands supported by regional sales organizations and group wide platforms such as global operations and sourcing, IT and finance. Amer Sports brands operate in the following key categories: Technical Apparel, which includes Arc’teryx and Peak Performance. Outdoor Performance, which includes the Salomon, Atomic, and Armada brands. On May 1, 2024, the Company sold ENVE, which was part of the Outdoor Performance segment. The ENVE business represented less than 1% of the Company’s net revenue and was not considered material to the Company's consolidated results of operations. Ball & Racquet Sports, which includes Wilson, Demarini, Louisville Slugger, Evoshield, and ATEC. Geographic revenues are presented according to customers’ location. GEOGRAPHIC BREAKDOWN OF REVENUES
1Consists of Europe, the Middle East and Africa. The revenue generated in this region primarily consists of sales in France, Germany, the UK, Austria, Switzerland, Sweden, Norway, Italy and Spain. No country in the region generated more than 10% of the total Group revenue in any of the periods presented. 2Consists of the United States, Canada and certain countries in Latin America. Revenue generated in the United States comprised 27% and 33% of the total Group revenue for the three months ended June 30, 2024 and 2023, respectively, and 27% and 32% of the total Group revenue for the six months ended June 30, 2024 and 2023, respectively. Except for the United States, no country in the region generated more than 10% of the total Group revenue in any of the periods presented. 3Consists of Mainland China, Hong Kong, Taiwan and Macau. Revenue generated in Mainland China comprised 28% and 21% of the total Group revenue for the three months ended June 30, 2024 and 2023, respectively, and 26% and 19% of the total Group revenue for the six months ended June 30, 2024 and 2023, respectively. Except for Mainland China, no country in the region generated more than 10% of the total Group revenue in any of the periods presented. 4Excludes Greater China. The Company has its own sales companies in Japan, South Korea, Australia and Malaysia. No country in the region generated more than 10% of the total Group revenue in any of the periods presented. BREAKDOWN OF REVENUES BY SEGMENT
BREAKDOWN OF REVENUES BY CHANNEL
The Company did not recognize 10% or more of total revenue with any single customer in any of the periods presented. CONTRACT BALANCES Contract liabilities amounted to $25.0 million as of June 30, 2024 and December 31, 2023, and primarily relate to advance payments received as well as accrued discounts and rebates. The Company expects that these contract liabilities will result in revenue within one year.
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