Foreign Exchange Gain (Loss) |
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| Foreign Exchange Gain (Loss) | 24. FOREIGN EXCHANGE GAIN (LOSS)
The Foreign exchange loss is primarily driven by fluctuations in the USD to Euro foreign exchange rate on intercompany receivables for inventory and intercompany loans. In particular, Birkenstock Global Sales GmbH, a subsidiary of the Company, transfers inventory from our fulfillment centers/production sites in Germany to the third-party fulfillment center of our subsidiary in the U.S., for which the intercompany invoices are denominated in USD. The related trade receivables due to Birkenstock Global Sales GmbH are paid at a later date at the prevailing foreign exchange rate. Additionally, €10.8 million and €8.9 million of the unrealized foreign exchange gain during the years ended September 30, 2025 and 2024, respectively, is due to the remeasurement of the USD cash flow tranche of TRA liability to the Holding's Euro functional currency. See Note 6 – Financial risk management objectives and policies.
The Euro/USD foreign exchange rates are as follows:
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