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    UAA
    Earnings call· Jun 2026(Q1 FY27)

    Under Armour Q1 FY27 earnings call UAA

    Aug 7, 2026 Source

    Executive summary

    Under Armour Q1 FY27 — Revenue Outlook Lowered, Profitability Maintained

    Under Armour is navigating a challenging consumer demand environment, particularly in North America and Asia Pacific, leading to a lowered full-year revenue outlook. Despite this, the company maintained its adjusted operating income expectations by implementing tighter cost management, strategic SKU reductions, and a more focused marketing approach, aiming for long-term brand health and full-price selling. The successful launch of the Bouncy Tee serves as a blueprint for future product introductions.

    Highlights

    5
    • Adjusted operating income exceeded outlook, reaching $52 million compared to the $30 million to $40 million range.

    • Gross margin increased 590 basis points year-over-year to 54.1% in the first quarter.

    • Inventory decreased 3% year-over-year to $1.1 billion, generally in line with the revenue decline.

    • EMEA revenue increased 12% (10% constant currency) in the quarter, driven by strength in the distributor business.

    • The Bouncy Tee, launched in May, exceeded expectations and sold at its full $65 retail price.

    Concerns

    5
    • Full-year revenue outlook lowered to a mid-single-digit decline.

    • Q1 revenue declined 3% to $1.1 billion.

    • North America revenue decreased 9% in Q1 due to softer orders and traffic headwinds.

    • APAC revenue decreased 7% (10% constant currency) in Q1, reflecting softness in China and Southeast Asia.

    • Q2 revenue is expected to decline at a high single-digit rate.

    Guidance & targets

    18
    CategoryTargetConfidence
    Full-year revenue
    Decline at a mid-single-digit rate
    high materiality
    Medium
    Full-year adjusted operating income
    $140 million to $160 million
    high materiality
    High
    Full-year adjusted diluted EPS
    Unchanged from initial outlook
    high materiality
    High
    Q2 FY27 revenue
    Decline at a high single-digit rate
    medium materiality
    Medium
    Q2 FY27 North America revenue
    Anticipated high single-digit declines
    medium materiality
    Medium
    Q2 FY27 Asia Pacific revenue
    Anticipated high single-digit declines
    medium materiality
    Medium
    Q2 FY27 EMEA revenue
    Anticipated low double-digit decline
    medium materiality
    Medium
    Q2 FY27 gross margin
    In line with last year's same period results
    medium materiality
    Medium
    Q2 FY27 adjusted SG&A
    Decline to a low single-digit rate
    medium materiality
    Medium
    Q2 FY27 adjusted operating income
    $10 million to $20 million
    medium materiality
    Medium
    Q2 FY27 adjusted diluted loss per share
    $0.01 to $0.03 loss
    medium materiality
    Medium
    Full-year gross margin expansion
    Approximately 220 to 270 basis points
    high materiality
    High
    Full-year adjusted SG&A
    Decline at a low single-digit rate
    medium materiality
    Medium
    Restructuring plan completion
    Substantially complete by December 31 this year
    medium materiality
    High
    SKU reduction
    Further 25% SKU reduction
    high materiality
    High
    Marketing investment as % of revenue
    Lower as a percentage of revenue this year
    medium materiality
    Medium
    Marketing spend range
    Within 10% to 11% of revenue, at the lower end
    medium materiality
    Medium
    Free cash flow
    Positive
    medium materiality
    High

    Segment performance

    10
    SegmentRevenueYoYQoQMargin
    North America
    Revenue decreased due to declines in wholesale from softer spring/summer orders and traffic headwinds impacting e-commerce and retail stores.
    -9%
    EMEA
    Revenue increased, driven by strength in the distributor business, partially offset by slight declines in DTC and full-price wholesale businesses.
    Constant currency growth: +10%
    +12%
    APAC
    Revenue decreased, reflecting greater-than-anticipated softness in China and Southeast Asia, stock-outs in key styles/sizes, and demand cannibalization from licensees.
    Constant currency growth: -10%
    -7%
    Latin America
    Revenue increased, driven by favorable foreign exchange.
    Constant currency growth: +1%
    +8%
    Wholesale
    Revenue decreased due to declines in full-price wholesale and sales to third-party off-price channels, partially offset by growth in the distributor business.
    -2%
    Direct-to-Consumer (DTC)
    Revenue decreased, with increasing traffic challenges particularly in North America and China markets.
    Owned and operated stores decline: -3%E-commerce decline: -12%
    -6%
    Licensing
    Revenue increased, with growth in international business partially offset by lower revenue in North America.
    +2%
    Apparel
    Revenue was down across most sport categories, partially offset by growth in sportswear.
    -2%
    Footwear
    Revenue was down due to general demand softness and product assortment optimization, with largest declines in teams, sportswear, and train. Increases in outdoor and golf partially offset this, while the run business was flat.
    -8%
    Accessories
    Revenue decreased with softness in train, outdoor, and golf, while sportswear was an area of growth.
    -4%

    Operational metrics

    12
    Gross margin
    54.1%increased 590 bps YoY
    Q1 FY27

    Year-over-year increase driven by EPA tariff refunds and supply chain benefits, partially offset by various headwinds.

    SG&A expenses
    $543 millionincreased 2% YoY
    Q1 FY27

    Continued to fund priority investments while managing costs tightly.

    Adjusted SG&A expenses
    4% highervs prior year
    Q1 FY27

    Excluding $2 million in transformation expenses, came in slightly better than outlook for a high single-digit increase, partly reflecting timing of marketing spend.

    Restructuring charges
    $4 million
    Q1 FY27

    Recorded under the restructuring plan.

    Transformation-related SG&A
    $2 million
    Q1 FY27

    Recognized under the restructuring plan.

    Total restructuring and transformation costs incurred to date
    $266 million
    To date

    Total costs incurred under the restructuring plan.

    Adjusted operating income
    $52 millionexceeded outlook of $30M-$40M
    Q1 FY27

    Excluding transformation expenses and restructuring charges, exceeded outlook despite challenging revenue environment.

    Adjusted diluted earnings per share
    $0.05ahead of outlook
    Q1 FY27

    Excluding transformation and restructuring charges, also ahead of the provided outlook range.

    Cash and investments balance
    $396 million
    Q1 FY27 end

    Balance sheet position at quarter end.

    Revolving credit facility outstanding
    $200 million
    Q1 FY27 end

    Amount outstanding under the facility at quarter end.

    Benefit from IEEPA tariff refunds
    $70 millionrelated to expenses realized in FY26
    FY27

    Expected benefit included in full-year adjusted operating income outlook; most received in Q1, little more in Q2.

    Negative impacts from Middle East conflict
    $35 million
    FY27

    Expected negative impacts partially offsetting IEEPA benefits in full-year adjusted operating income outlook.

    Industry KPIs

    6
    MetricValueDetails
    Inventory position$1.1BUSD
    Revenue by channelDTC -6%; Wholesale -2%; Licensing +2%%
    Operating margin sg aAdjusted operating income $52M; SG&A $543MUSD
    Store fleet door investmentN/AN/A
    Tariff cost exposure recoveryApprox. $70M benefitUSD
    Franchise product cycle performanceHeatGear strong; Velociti validating innovationN/A

    Product announcements

    4
    ProductTypeDetails
    Velociti Elite 3 Racing Shoeupdate
    Shadow Elite Full Bootlaunch
    Bouncy Teelaunch
    Helix Teelaunch

    Deals & partnerships

    1
    LendersAmendment to revolving credit facility

    Proactive step to modernize legacy definitions in the agreement and better align the covenant package with current market practice, while keeping the facility size unchanged.

    Risks & headwinds

    5
    Soft consumer demandFrom late May forward, expected to persist in Q2.

    Q1 revenue declined 3%; North America revenue decreased 9%; APAC revenue decreased 7% (10% constant currency).

    Mitigation: Simplifying business, sharpening product focus, improving marketplace execution, investing in innovation, not chasing market lower.

    Promotional marketplaceQ1, expected to persist in Q2.

    Increased discounting, competitive discounting from peers.

    Mitigation: Prioritizing healthy revenue, managing inventory tightly, avoiding short-term volume that pressures margins or weakens brand positioning.

    Consumer uncertainty (middle income)Current.

    Traffic challenges picking up, especially at some of the lower end/middle income segments.

    Mitigation: Thoughtful marketing, highlighting full-priced products, hunting for new consumers, not chasing the market down.

    Middle East conflictFull-year FY27, ongoing.

    Approximately $35 million expected negative impacts.

    Mitigation: Monitoring closely.

    Tariff policyJuly onwards.

    10% tariff assumption from July through end of fiscal year remains appropriate.

    Mitigation: Monitoring closely, updating assumptions as the situation evolves.

    What to watch in Q2 FY27

    5

    North America traffic trends

    next quarter
    CurrentDeteriorated from mid-to-late May, not yet stabilized.
    TargetStabilization or improvement.

    Why it matters

    Impacts revenue outlook and the promotional environment, crucial for regional performance.

    I don't know if we're ready to call stabilize. I'm it's -- we're working through the environment right now.

    Q&A highlights

    5

    How was the Bouncy Tee's success achieved, and what learnings can be applied to future product innovation to bring more successful products to market?

    Kevin Plank explained the Bouncy Tee combined NEOLAST fiber innovation, relevant style, and cultural marketing, setting a new bar for product launches. He emphasized combining culture with innovation, clear messaging, and strong retail execution, noting it's a metaphor for future product development.

    The Bouncy Tee was a product that was clearly made as we say, for Friday night out, you can work under a score coat for Saturday morning in the gym all the performance attributes you're looking for from Under Armour or just laying around on a Sunday on a couch.

    asked by Jay Sole · answered by Kevin Plank

    3 min read6 chapters

    Detailed Narrative

    01

    Strategic Reset and SKU Rationalization

    Under Armour is undergoing a strategic transformation, shifting its focus from product quantity to quality. The company aims to sell "so much more of so many less products at a much higher full retail price." This involves a further 25% SKU reduction over the next 18 months, building on a 25% reduction already achieved in the Fall/Winter '26 assortment. This initiative is designed to remove excess weight from the system, concentrate investment on high-potential franchises like HeatGear, Velociti, and Stealthform, and simplify operations to improve productivity per style, ensure cleaner inventory, and achieve healthier margins over time.

    02

    Marketing and Storytelling Evolution

    The company is resetting its marketing approach to enhance effectiveness and return on investment. This involves rebalancing spend, reducing waste, and improving measurement, leading to marketing investment being lower as a percentage of revenue this year. The goal is to increase the efficacy of marketing dollars by focusing on fewer, bigger activations, tighter ties to product and retail, and clearer measurement. This strategic shift is intended to build a more effective marketing engine that connects products, athletes, and cultural moments more consistently, driving consumer pull and brand health.

    03

    Bouncy Tee Success as a Blueprint

    The Bouncy Tee, launched in May at a full retail price of $65, has exceeded expectations and is highlighted as a metaphor for future product introductions. Its success is attributed to combining innovative NEOLAST fiber technology with relevant style design and coordinated cultural marketing, including partnerships with Gunna Parker McCullum in the U.S. and K-pop band BOYNEXTDOOR in APAC. This product demonstrates Under Armour's ability to create differentiated offerings that command value and drive full-price sell-through, setting a new bar for intentional product development and market execution.

    04

    Regional Performance Dynamics and Outlook

    The first quarter saw revenue pressure from softer consumer demand, particularly in North America (down 9%) and Asia Pacific (down 7%, or 10% constant currency), with traffic deteriorating from late May. In contrast, EMEA revenue increased 12% (10% constant currency), driven by distributor strength, and Latin America grew 8% (1% constant currency). The company's updated full-year outlook reflects a more cautious view of revenue, with North America, EMEA, and APAC all expected to decline at varying single-digit rates, while maintaining a disciplined approach to marketplace management.

    05

    Inventory and Cost Management Discipline

    Despite the challenging revenue environment, Under Armour maintained its adjusted operating income outlook by exercising tight cost control and improved operating execution. Inventory was down 3% year-over-year to $1.1 billion, generally in line with the revenue decline, and is described as clean with active demand. The company is actively managing expenses, including non-marketing costs and compensation, and is prioritizing spending that supports long-term brand health and profitability, demonstrating greater agility and cost rigor in its operating model.

    06

    Capital Structure and Liquidity Enhancements

    Under Armour has strengthened its capital structure and liquidity position. During the quarter, the company used restricted investments to settle remaining principal and interest payments on senior notes due 2026. Additionally, it completed an amendment to its revolving credit facility to modernize legacy definitions and align covenant packages with current market practice, while keeping the facility size unchanged. The IEEPA tariff refunds, largely received in Q1, contribute to a strong liquidity position, and the company forecasts being free cash flow positive for the full fiscal year.

    AI-generated summary of the company’s earnings call. Not investment advice.