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.
Levels are indicative; the function mix and ranks below are the reliable read.
| Company | SG&A contacts observed2 | Employees1 | Employees per $B | Observed SG&A per $B3 |
|---|
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.
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.
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| lululemon athletica inc. | 7.3% | 345 | 8.8 |
| Carter's, Inc. | 10.7% | 292 | 19.0 |
| Ralph Lauren Corporation | 11.0% | 758 | 32.1 |
| Under Armour, Inc. | 11.5% | 314 | 22.3 |
| Columbia Sportswear Company | 11.9% | 312 | 32.4 |
| Tapestry, Inc. | 12.4% | 733 | 38.6 |
| Crocs, Inc. | 13.7% | 334 | 41.7 |
| PVH Corp. | 14.0% | 1,232 | 47.4 |
| Levi Strauss & Co. | 14.2% | 975 | 51.3 |
| VF Corporation | 14.7% | 1,563 | 60.1 |
| Deckers Outdoor Corporation | 16.0% | 299 | 49.8 |
| Oxford Industries, Inc. | 16.4% | 191 | 31.8 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Levi Strauss & Co. | 5.1% | 346 | 18.2 |
| Tapestry, Inc. | 5.2% | 305 | 16.1 |
| Crocs, Inc. | 5.7% | 139 | 17.4 |
| Under Armour, Inc. | 5.9% | 161 | 11.4 |
| lululemon athletica inc. | 6.8% | 321 | 8.2 |
| Oxford Industries, Inc. | 7.8% | 91 | 15.2 |
| Deckers Outdoor Corporation | 8.2% | 153 | 25.5 |
| Ralph Lauren Corporation | 8.9% | 615 | 26.1 |
| Carter's, Inc. | 9.1% | 249 | 16.2 |
| Columbia Sportswear Company | 10.0% | 263 | 27.3 |
| PVH Corp. | 11.6% | 1,020 | 39.2 |
| VF Corporation | 11.9% | 1,260 | 48.5 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Under Armour, Inc. | 0.9% | 24 | 1.7 |
| Ralph Lauren Corporation | 2.4% | 166 | 7.0 |
| Columbia Sportswear Company | 2.4% | 63 | 6.5 |
| Tapestry, Inc. | 2.9% | 169 | 8.9 |
| PVH Corp. | 3.6% | 318 | 12.2 |
| Deckers Outdoor Corporation | 3.7% | 69 | 11.5 |
| Carter's, Inc. | 4.1% | 112 | 7.3 |
| VF Corporation | 4.6% | 488 | 18.8 |
| Oxford Industries, Inc. | 5.2% | 60 | 10.0 |
| lululemon athletica inc. | 5.7% | 267 | 6.8 |
| Levi Strauss & Co. | n/a | 102 | 5.4 |
| Crocs, Inc. | n/a | n/a | n/a |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| lululemon athletica inc. | 2.1% | 97 | 2.5 |
| Tapestry, Inc. | 14.3% | 844 | 44.4 |
| Deckers Outdoor Corporation | 15.4% | 289 | 48.2 |
| Oxford Industries, Inc. | 15.4% | 179 | 29.8 |
| Ralph Lauren Corporation | 15.5% | 1,073 | 45.5 |
| Levi Strauss & Co. | 17.6% | 1,204 | 63.4 |
| PVH Corp. | 18.4% | 1,621 | 62.3 |
| VF Corporation | 19.3% | 2,057 | 79.1 |
| Columbia Sportswear Company | 19.3% | 507 | 52.7 |
| Under Armour, Inc. | 19.4% | 530 | 37.6 |
| Crocs, Inc. | 23.3% | 568 | 70.9 |
| Carter's, Inc. | 30.8% | 845 | 54.9 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Carter's, Inc. | 12.6% | 347 | 22.5 |
| Levi Strauss & Co. | 13.1% | 897 | 47.2 |
| PVH Corp. | 15.8% | 1,393 | 53.6 |
| VF Corporation | 19.0% | 2,026 | 77.9 |
| Oxford Industries, Inc. | 19.3% | 226 | 37.7 |
| Crocs, Inc. | 20.2% | 492 | 61.4 |
| Tapestry, Inc. | 22.1% | 1,309 | 68.9 |
| Columbia Sportswear Company | 22.1% | 581 | 60.4 |
| Ralph Lauren Corporation | 23.1% | 1,592 | 67.5 |
| Deckers Outdoor Corporation | 23.4% | 437 | 72.8 |
| Under Armour, Inc. | 24.8% | 678 | 48.1 |
| lululemon athletica inc. | 26.7% | 1,258 | 32.3 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| VF Corporation | 5.8% | 612 | 23.5 |
| Carter's, Inc. | 6.7% | 185 | 12.0 |
| Columbia Sportswear Company | 7.6% | 199 | 20.7 |
| Deckers Outdoor Corporation | 9.3% | 174 | 29.0 |
| Ralph Lauren Corporation | 9.8% | 674 | 28.6 |
| Tapestry, Inc. | 10.1% | 595 | 31.3 |
| Crocs, Inc. | 10.2% | 249 | 31.1 |
| Under Armour, Inc. | 10.3% | 282 | 20.0 |
| Oxford Industries, Inc. | 11.3% | 132 | 22.0 |
| lululemon athletica inc. | 11.5% | 542 | 13.9 |
| PVH Corp. | 12.1% | 1,062 | 40.8 |
| Levi Strauss & Co. | 24.0% | 1,645 | 86.6 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Oxford Industries, Inc. | 7.8% | 91 | 15.2 |
| Crocs, Inc. | 7.9% | 192 | 24.0 |
| Levi Strauss & Co. | 8.3% | 569 | 29.9 |
| Deckers Outdoor Corporation | 8.4% | 157 | 26.2 |
| Carter's, Inc. | 9.1% | 250 | 16.2 |
| PVH Corp. | 9.9% | 874 | 33.6 |
| VF Corporation | 10.4% | 1,104 | 42.5 |
| Columbia Sportswear Company | 10.5% | 275 | 28.6 |
| Ralph Lauren Corporation | 11.0% | 760 | 32.2 |
| Under Armour, Inc. | 11.0% | 300 | 21.3 |
| Tapestry, Inc. | 11.5% | 680 | 35.8 |
| lululemon athletica inc. | 12.5% | 591 | 15.2 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Carter's, Inc. | 9.6% | 263 | 17.1 |
| PVH Corp. | 9.8% | 859 | 33.0 |
| Under Armour, Inc. | 10.2% | 279 | 19.8 |
| VF Corporation | 10.4% | 1,104 | 42.5 |
| Columbia Sportswear Company | 10.4% | 274 | 28.5 |
| Deckers Outdoor Corporation | 10.5% | 197 | 32.8 |
| Tapestry, Inc. | 10.8% | 636 | 33.5 |
| Oxford Industries, Inc. | 11.1% | 129 | 21.5 |
| Crocs, Inc. | 11.7% | 286 | 35.7 |
| Levi Strauss & Co. | 12.1% | 826 | 43.5 |
| Ralph Lauren Corporation | 13.3% | 916 | 38.8 |
| lululemon athletica inc. | 17.5% | 825 | 21.2 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| PVH Corp. | 1.9% | 171 | 6.6 |
| VF Corporation | 2.1% | 225 | 8.7 |
| Levi Strauss & Co. | 2.3% | 155 | 8.2 |
| Tapestry, Inc. | 2.4% | 141 | 7.4 |
| Ralph Lauren Corporation | 2.8% | 191 | 8.1 |
| Columbia Sportswear Company | 2.9% | 76 | 7.9 |
| Oxford Industries, Inc. | 3.1% | 36 | 6.0 |
| Crocs, Inc. | 3.2% | 79 | 9.9 |
| Carter's, Inc. | 3.6% | 100 | 6.5 |
| Under Armour, Inc. | 3.8% | 103 | 7.3 |
| Deckers Outdoor Corporation | 3.9% | 72 | 12.0 |
| lululemon athletica inc. | 4.0% | 187 | 4.8 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Crocs, Inc. | 0.8% | 19 | 2.4 |
| Ralph Lauren Corporation | 1.0% | 72 | 3.1 |
| Levi Strauss & Co. | 1.1% | 77 | 4.1 |
| Deckers Outdoor Corporation | 1.1% | 21 | 3.5 |
| Under Armour, Inc. | 1.2% | 34 | 2.4 |
| VF Corporation | 1.3% | 135 | 5.2 |
| PVH Corp. | 2.0% | 175 | 6.7 |
| Oxford Industries, Inc. | 2.2% | 26 | 4.3 |
| Columbia Sportswear Company | 2.5% | 64 | 6.7 |
| Carter's, Inc. | 3.4% | 94 | 6.1 |
| lululemon athletica inc. | 5.1% | 241 | 6.2 |
| Tapestry, Inc. | 6.7% | 399 | 21.0 |
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.
| Company | Share of SG&A | Observed contacts | Per 1,000 employees |
|---|---|---|---|
| Oxford Industries, Inc. | 0.5% | 6 | 1.0 |
| Levi Strauss & Co. | 0.7% | 49 | 2.6 |
| PVH Corp. | 0.8% | 68 | 2.6 |
| Ralph Lauren Corporation | 1.2% | 81 | 3.4 |
| Tapestry, Inc. | 1.7% | 103 | 5.4 |
| Crocs, Inc. | 3.3% | 81 | 10.1 |
| VF Corporation | n/a | 59 | 2.3 |
| lululemon athletica inc. | n/a | 38 | 1.0 |
| Carter's, Inc. | n/a | 5 | 0.3 |
| Under Armour, Inc. | n/a | 25 | 1.8 |
| Columbia Sportswear Company | n/a | 13 | 1.4 |
| Deckers Outdoor Corporation | n/a | n/a | n/a |
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.
| Company | Normalized SG&A, % of revenue | Its peer median | Advertising, % of revenue | Fiscal year end | Briefing |
|---|---|---|---|---|---|
| Deckers Outdoor Corporation | 24.3% | 39.6% | 9.06% | /r/DECK | |
| Columbia Sportswear Company | 37.7% | 26.4% | 6.48% | /r/COLM | |
| VF Corporation | 39.6% | 37.7% | 8.84% | /r/VFC | |
| Levi Strauss & Co. | 43.6% | 37.7% | 6.96% | /r/LEVI | |
| Ralph Lauren Corporation | 46.1% | 37.7% | 7.82% | /r/RL | |
| Oxford Industries, Inc. | 48.3% | 38.0% | 7.04% | /r/OXM |
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.
https://sgabenchmarking.com/industry/apparel/data.jsonhttps://sgabenchmarking.com/api/compare?industry=apparel&function=Marketing&employees=4000&fte=55 (add sga_fte=, total SG&A headcount, for share of SG&A)https://sgabenchmarking.com/api/snapshot?industry=apparel&company=COMPANY+NAMEhttps://sgabenchmarking.com/api/benchmark-interest?industry=apparel&company=COMPANY+NAME&email=YOU@COMPANY.COM&src=assistanthttps://sgabenchmarking.com/catalog.json · https://sgabenchmarking.com/llms.txt · method and limits: https://sgabenchmarking.com/methodology.jsonWe 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.
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.”
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.
Same function map, same method. New industries get built where there’s demand.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.