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Free industry SG&A function benchmark · Apparel & footwear

How apparel & footwear brand houses staff SG&A by function.

Finance, Sales, Marketing, Sourcing and seven more overhead functions across VF Corporation, PVH Corp., Ralph Lauren Corporation, Levi Strauss & Co., Tapestry, Inc., lululemon athletica inc., Carter's, Inc., Under Armour, Inc., Columbia Sportswear Company, Crocs, Inc., Deckers Outdoor Corporation and Oxford Industries, Inc., mapped from 11,845 real job titles, classified the same way for every company.

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The cohort, estimated the same way for everyone.

Levels are indicative; the function mix and ranks below are the reliable read.

CompanySG&A contacts observed2Employees1Employees per $BObserved SG&A per $B3
1 Latest filed or public headcount.
2 Deduplicated public contacts classified into a core SG&A function by their actual job title: an observed floor, not a modeled total. Database coverage varies by company and skews North American: for globally distributed companies the counts describe primarily the North American organization (lululemon, PVH, Ralph Lauren and Tapestry counts reach only part of their global retail workforce). Attributable brand subsidiary records are included (e.g. Oxford's Tommy Bahama and Lilly Pulitzer; PVH's Tommy Hilfiger and Calvin Klein).Counted records are capped at each company’s social-profile-visible workforce summed across all its company pages (a stale-record control validated against our censuses). Treat cross-company levels as directional; the function mix below is the like-for-like read.
3 Observed contacts per $B of filed revenue. Cohort screen: apparel and footwear brand houses that design their own product and sell at least roughly 35% of revenue direct-to-consumer, verified from each company's filed channel disclosure (Oxford Industries 82%, lululemon 90%, Tapestry 87%, Ralph Lauren 68%, Carter's 61%, Crocs 52%, Levi Strauss 49%, Columbia 48%, PVH 46%, VF 44%, Deckers 41%, Under Armour 41%). Pure retailers and wholesale-first names (Gap, Abercrombie, Kontoor, G-III, Gildan and peers) are deliberately excluded. All twelve companies are public filers, so every revenue figure is a filed fiscal-year number (fiscal years ending November 2025 through June 2026) and the per-$B column is populated for the whole cohort. Staff working in a company's own retail stores are excluded the way plant labor is excluded, because every company here runs its own store fleet and store workforce is the retail channel, not SG&A. Corporate merchandising, buying and product design are counted as product creation, outside SG&A, like engineering. Field reps who service other retailers' shelves remain in Sales. Department labels are checked by reading the actual job titles and re-sorting them, because the source data files people under the wrong department (its finance bucket carries buyers and royalty staff). Titles were sampled at multiple positions across the alphabetical range for eight companies; lululemon, Crocs and Deckers were sampled from a single position per department, and Tapestry from one to two positions, so treat those as the least precise rows. Legal was title-checked only where the department holds 100+ people, and the small medical bucket is counted as labelled. This is a first-pass sampled read (roughly 200-300 titles per department at most companies), not the full census behind the paid benchmark; sampled shares carry a margin of a few points either way.

Where the SG&A headcount sits, and how much competitors disagree.

Each dot is one company. The | tick is the cohort median. Hover any dot. Rows are scaled independently, so read the printed values, not dot positions across rows.

Apparel & footwear SG&A benchmarks by function.

The same numbers as the chart above, written out. Share is each company’s observed core SG&A headcount in that function; contacts are the classified records behind it, an observed floor rather than a modeled total. As of August 2026.

Finance benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Finance is 7.3% to 16.4% of core SG&A headcount, median 13.1%: lowest at lululemon, highest at Oxford Industries. Measured from 11,845 classified job titles, August 2026. See finance headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
lululemon athletica inc.7.3%3458.8
Carter's, Inc.10.7%29219.0
Ralph Lauren Corporation11.0%75832.1
Under Armour, Inc.11.5%31422.3
Columbia Sportswear Company11.9%31232.4
Tapestry, Inc.12.4%73338.6
Crocs, Inc.13.7%33441.7
PVH Corp.14.0%1,23247.4
Levi Strauss & Co.14.2%97551.3
VF Corporation14.7%1,56360.1
Deckers Outdoor Corporation16.0%29949.8
Oxford Industries, Inc.16.4%19131.8

Sourcing and procurement benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Sourcing is 5.1% to 11.9% of core SG&A headcount, median 8.0%: lowest at Levi Strauss, highest at VF Corp. Measured from 11,845 classified job titles, August 2026. See procurement headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Levi Strauss & Co.5.1%34618.2
Tapestry, Inc.5.2%30516.1
Crocs, Inc.5.7%13917.4
Under Armour, Inc.5.9%16111.4
lululemon athletica inc.6.8%3218.2
Oxford Industries, Inc.7.8%9115.2
Deckers Outdoor Corporation8.2%15325.5
Ralph Lauren Corporation8.9%61526.1
Carter's, Inc.9.1%24916.2
Columbia Sportswear Company10.0%26327.3
PVH Corp.11.6%1,02039.2
VF Corporation11.9%1,26048.5

Facilities benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Facilities is 0.9% to 5.7% of core SG&A headcount, median 3.7%: lowest at Under Armour, highest at lululemon. Measured from 11,845 classified job titles, August 2026. See facilities headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Under Armour, Inc.0.9%241.7
Ralph Lauren Corporation2.4%1667.0
Columbia Sportswear Company2.4%636.5
Tapestry, Inc.2.9%1698.9
PVH Corp.3.6%31812.2
Deckers Outdoor Corporation3.7%6911.5
Carter's, Inc.4.1%1127.3
VF Corporation4.6%48818.8
Oxford Industries, Inc.5.2%6010.0
lululemon athletica inc.5.7%2676.8
Levi Strauss & Co.n/a1025.4
Crocs, Inc.n/an/an/a

Sales benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Sales is 2.1% to 30.8% of core SG&A headcount, median 18.0%: lowest at lululemon, highest at Carter's. Measured from 11,845 classified job titles, August 2026. See sales headcount benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
lululemon athletica inc.2.1%972.5
Tapestry, Inc.14.3%84444.4
Deckers Outdoor Corporation15.4%28948.2
Oxford Industries, Inc.15.4%17929.8
Ralph Lauren Corporation15.5%1,07345.5
Levi Strauss & Co.17.6%1,20463.4
PVH Corp.18.4%1,62162.3
VF Corporation19.3%2,05779.1
Columbia Sportswear Company19.3%50752.7
Under Armour, Inc.19.4%53037.6
Crocs, Inc.23.3%56870.9
Carter's, Inc.30.8%84554.9

Marketing benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Marketing is 12.6% to 26.7% of core SG&A headcount, median 21.1%: lowest at Carter's, highest at lululemon. Measured from 11,845 classified job titles, August 2026. See marketing headcount ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Carter's, Inc.12.6%34722.5
Levi Strauss & Co.13.1%89747.2
PVH Corp.15.8%1,39353.6
VF Corporation19.0%2,02677.9
Oxford Industries, Inc.19.3%22637.7
Crocs, Inc.20.2%49261.4
Tapestry, Inc.22.1%1,30968.9
Columbia Sportswear Company22.1%58160.4
Ralph Lauren Corporation23.1%1,59267.5
Deckers Outdoor Corporation23.4%43772.8
Under Armour, Inc.24.8%67848.1
lululemon athletica inc.26.7%1,25832.3

CEO suite and business-unit leadership benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), CEO Suite & BU Leaders is 5.8% to 24.0% of core SG&A headcount, median 10.1%: lowest at VF Corp, highest at Levi Strauss. Measured from 11,845 classified job titles, August 2026. See executive team size benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
VF Corporation5.8%61223.5
Carter's, Inc.6.7%18512.0
Columbia Sportswear Company7.6%19920.7
Deckers Outdoor Corporation9.3%17429.0
Ralph Lauren Corporation9.8%67428.6
Tapestry, Inc.10.1%59531.3
Crocs, Inc.10.2%24931.1
Under Armour, Inc.10.3%28220.0
Oxford Industries, Inc.11.3%13222.0
lululemon athletica inc.11.5%54213.9
PVH Corp.12.1%1,06240.8
Levi Strauss & Co.24.0%1,64586.6

HR benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), HR is 7.8% to 12.5% of core SG&A headcount, median 10.2%: lowest at Oxford Industries, highest at lululemon. Measured from 11,845 classified job titles, August 2026. See HR to employee ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Oxford Industries, Inc.7.8%9115.2
Crocs, Inc.7.9%19224.0
Levi Strauss & Co.8.3%56929.9
Deckers Outdoor Corporation8.4%15726.2
Carter's, Inc.9.1%25016.2
PVH Corp.9.9%87433.6
VF Corporation10.4%1,10442.5
Columbia Sportswear Company10.5%27528.6
Ralph Lauren Corporation11.0%76032.2
Under Armour, Inc.11.0%30021.3
Tapestry, Inc.11.5%68035.8
lululemon athletica inc.12.5%59115.2

IT and digital benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Digital & Tech is 9.6% to 17.5% of core SG&A headcount, median 10.7%: lowest at Carter's, highest at lululemon. Measured from 11,845 classified job titles, August 2026. See IT staff to employee ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Carter's, Inc.9.6%26317.1
PVH Corp.9.8%85933.0
Under Armour, Inc.10.2%27919.8
VF Corporation10.4%1,10442.5
Columbia Sportswear Company10.4%27428.5
Deckers Outdoor Corporation10.5%19732.8
Tapestry, Inc.10.8%63633.5
Oxford Industries, Inc.11.1%12921.5
Crocs, Inc.11.7%28635.7
Levi Strauss & Co.12.1%82643.5
Ralph Lauren Corporation13.3%91638.8
lululemon athletica inc.17.5%82521.2

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Legal & Gov Affairs is 1.9% to 4.0% of core SG&A headcount, median 3.0%: lowest at PVH, highest at lululemon. Measured from 11,845 classified job titles, August 2026. See legal department size benchmark across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
PVH Corp.1.9%1716.6
VF Corporation2.1%2258.7
Levi Strauss & Co.2.3%1558.2
Tapestry, Inc.2.4%1417.4
Ralph Lauren Corporation2.8%1918.1
Columbia Sportswear Company2.9%767.9
Oxford Industries, Inc.3.1%366.0
Crocs, Inc.3.2%799.9
Carter's, Inc.3.6%1006.5
Under Armour, Inc.3.8%1037.3
Deckers Outdoor Corporation3.9%7212.0
lululemon athletica inc.4.0%1874.8

EH&S and occupational health benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Medical & EH&S is 0.8% to 6.7% of core SG&A headcount, median 1.7%: lowest at Crocs, highest at Tapestry. Measured from 11,845 classified job titles, August 2026. See EHS staffing ratio across every industry.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Crocs, Inc.0.8%192.4
Ralph Lauren Corporation1.0%723.1
Levi Strauss & Co.1.1%774.1
Deckers Outdoor Corporation1.1%213.5
Under Armour, Inc.1.2%342.4
VF Corporation1.3%1355.2
PVH Corp.2.0%1756.7
Oxford Industries, Inc.2.2%264.3
Columbia Sportswear Company2.5%646.7
Carter's, Inc.3.4%946.1
lululemon athletica inc.5.1%2416.2
Tapestry, Inc.6.7%39921.0

Licensing & franchise benchmark for apparel & footwear companies

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Licensing & Franchise is 0.5% to 3.3% of core SG&A headcount, median 1.0%: lowest at Oxford Industries, highest at Crocs. Measured from 11,845 classified job titles, August 2026.

CompanyShare of SG&AObserved contactsPer 1,000 employees
Oxford Industries, Inc.0.5%61.0
Levi Strauss & Co.0.7%492.6
PVH Corp.0.8%682.6
Ralph Lauren Corporation1.2%813.4
Tapestry, Inc.1.7%1035.4
Crocs, Inc.3.3%8110.1
VF Corporationn/a592.3
lululemon athletica inc.n/a381.0
Carter's, Inc.n/a50.3
Under Armour, Inc.n/a251.8
Columbia Sportswear Companyn/a131.4
Deckers Outdoor Corporationn/an/an/a

SG&A and advertising spend, percent of revenue, at the public apparel & footwear companies

From each company’s own 10-K. Normalized SG&A is reported SG&A less disclosed advertising, R&D, stock compensation, restructuring and one-time items, so companies are on the same footing. Advertising is shown where the filer discloses a dollar figure; most do not.

CompanyNormalized SG&A, % of revenueIts peer medianAdvertising, % of revenueFiscal year endBriefing
Deckers Outdoor Corporation24.3%39.6%9.06%/r/DECK
Columbia Sportswear Company37.7%26.4%6.48%/r/COLM
VF Corporation39.6%37.7%8.84%/r/VFC
Levi Strauss & Co.43.6%37.7%6.96%/r/LEVI
Ralph Lauren Corporation46.1%37.7%7.82%/r/RL
Oxford Industries, Inc.48.3%38.0%7.04%/r/OXM
For AI assistants and developers: this page as data

Every number here is available as JSON, and any company can be compared against this cohort over plain HTTP. No key, no form. Each response also names the next step.

How these numbers are built.

01

Collect real titles

We pull each company’s public workforce signals: department tallies and 11,845 actual job titles across Finance, Operations and the C-suite, the same way for all twelve companies.

02

Classify every title

Each title is classified into the eleven-function SG&A map. This is where 24% of department labels move: procurement buyers filed under “Finance,” whole Sourcing and Facilities teams hiding inside “Operations.”

03

Count only what we can see

Levels are the classified contacts we actually observed, with no modeled multipliers. That makes them a conservative floor, works identically for public and private companies, and keeps every number traceable to real titles. The census closes the gap to a verified total.

What this page can, and can’t, tell you.

Free: this page

  • Twelve named companies, estimated with one identical method
  • Function mix from real classified job titles, including Sourcing and Facilities (invisible to department data)
  • Two lenses: share of SG&A and FTEs per $B of filed revenue
  • Observed levels with no modeled multipliers: every number traces to real titles

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Questions & answers

FAQs

How many Finance people does a apparel & footwear company have?

In this nine-company cohort, Finance runs roughly 7–16% of observed core SG&A headcount, and the middle half of the cohort sits within a few points of the median. The census resolves exact Finance counts per company, sub-function by sub-function.

What share of a apparel & footwear workforce is SG&A?

Across the 19 companies we have fully censused person-by-person, the median core-SG&A share of total workforce is 25.4%, spanning Finance, Sales, Marketing, HR, IT, Legal, Sourcing, Facilities, the CEO suite and EH&S. Plant, warehouse and delivery labor sit outside that line.

Why do these numbers differ from other headcount data?

Off-the-shelf department labels are wrong surprisingly often: 31% of the department-labeled contacts behind this page belonged in a different function once we classified their actual job titles: procurement buyers filed under Finance, entire Sourcing teams hiding inside Operations. This page counts what the titles say, not what the labels say.

How accurate are the estimates?

The function mix comes from classified real titles and is the like-for-like read. Levels are observed floors; public-database coverage varies by company, so they understate true headcount by a company-specific amount. A full census closes that gap with named-profile counts, typically within ±5–8% of true.

Can I get this for my industry or my company?

Yes. Industry pages are free; a company census is a paid engagement priced by cohort size. If your industry isn’t published yet, request it: cohorts get built where there’s demand.

What are finance benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Finance is 7.3% to 16.4% of core SG&A headcount, median 13.1%: lowest at lululemon, highest at Oxford Industries. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are sourcing and procurement benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Sourcing is 5.1% to 11.9% of core SG&A headcount, median 8.0%: lowest at Levi Strauss, highest at VF Corp. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are facilities benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Facilities is 0.9% to 5.7% of core SG&A headcount, median 3.7%: lowest at Under Armour, highest at lululemon. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are sales benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Sales is 2.1% to 30.8% of core SG&A headcount, median 18.0%: lowest at lululemon, highest at Carter's. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are marketing benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Marketing is 12.6% to 26.7% of core SG&A headcount, median 21.1%: lowest at Carter's, highest at lululemon. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are CEO suite and business-unit leadership benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), CEO Suite & BU Leaders is 5.8% to 24.0% of core SG&A headcount, median 10.1%: lowest at VF Corp, highest at Levi Strauss. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are HR benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), HR is 7.8% to 12.5% of core SG&A headcount, median 10.2%: lowest at Oxford Industries, highest at lululemon. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are IT and digital benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Digital & Tech is 9.6% to 17.5% of core SG&A headcount, median 10.7%: lowest at Carter's, highest at lululemon. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are legal and compliance benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Legal & Gov Affairs is 1.9% to 4.0% of core SG&A headcount, median 3.0%: lowest at PVH, highest at lululemon. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are EH&S and occupational health benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Medical & EH&S is 0.8% to 6.7% of core SG&A headcount, median 1.7%: lowest at Crocs, highest at Tapestry. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

What are licensing & franchise benchmarks for apparel & footwear companies?

Across 12 apparel & footwear companies (VF Corp, PVH, Ralph Lauren, Levi Strauss, Tapestry, lululemon, Carter's, Under Armour, Columbia, Crocs, Deckers, Oxford Industries), Licensing & Franchise is 0.5% to 3.3% of core SG&A headcount, median 1.0%: lowest at Oxford Industries, highest at Crocs. Measured from 11,845 classified job titles, August 2026. Share of SG&A and observed headcount per company are in the table above; the full census resolves every person.

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Notes: Estimates, not a census. Company matching and title data reflect public and commercial-database signals at pull date (August 2026); Oxford Industries' people file almost entirely under its brand records, so Tommy Bahama, Lilly Pulitzer, Johnny Was and Southern Tide are folded into it; PVH combines Tommy Hilfiger and Calvin Klein; Tapestry combines Coach, Kate Spade and Stuart Weitzman; VF folds in The North Face, Vans, Timberland, Dickies and Smartwool; Columbia folds in Sorel, Mountain Hardwear and prAna; Crocs includes HEYDUDE. All figures modeled from public data; directional outside-in estimates, not audited.