ABERCROMBIE & FITCH CO /DE/

15. SEGMENT REPORTING

The Company’s reportable segments are based on the financial information the chief operating decision maker (“CODM”) uses to allocate resources and assess performance of its business.

The Company manages its business on a geographic basis, consisting ofthree reportable segments: Americas; EMEA; and APAC. Corporate functions and other income and expenses are evaluated on a consolidated basis and are not allocated to the Company’s segments, and therefore are included as a reconciling item between segment and total operating income. The Americas reportable segment includes the results of operations in North America and South America. The EMEA reportable segment includes the results of operations in Europe, the Middle East and Africa. The APAC reportable segment includes the results of operations in the Asia-Pacific region, including Asia and Oceania. Intersegment sales and transfers are recorded at cost and are treated as a transfer of inventory. All intercompany revenues are eliminated in consolidation and are not reviewed when evaluating segment performance.

The group comprised of the Company’s (i) Chief Executive Officer, (ii) Chief Operating Officer, and (iii) Chief Financial Officer functions as the Company’s CODM. The Company’s CODM manages business operations and evaluates the performance of each segment based on the net sales and operating income (loss) of the segment. The CODM considers actual performance relative to expectations and growth potential to determine the appropriate allocation of resources to each segment.

Net sales by segment are presented by attributing revenues to a physical store location or geographical region that fulfills the order. Operating income (loss) for each segment includes net sales to third parties, related cost of sales and operating expenses directly attributed to the segment. Corporate/other expenses include expenses incurred that are not directly attributed to a reportable segment and primarily relate to corporate or global functions such as design, sourcing, brand management, corporate strategy, information technology, finance, treasury, legal, human resources, and other corporate support services, as well as certain globally managed components of the planning, merchandising, and marketing functions.

The Company reports inventories by segment as that information is used by the CODM in determining allocation of resources to the segments. The Company does not report its other assets by segment as that information is not used by the CODM in assessing segment performance or allocating resources.

The following tables provide the Company’s segment information as of November 1, 2025, February 1, 2025 and November 2, 2024, and for the thirteen and thirty-nine weeks ended November 1, 2025 and November 2, 2024:

(1)Includes the U.S., Canada, and Latin America. Net sales in the U.S. were $1.0 billion and $0.9 billion for the thirteen weeks ended November 1, 2025 and November 2, 2024, respectively.

(2)Included in selling expense on the Condensed Consolidated Statements of Operations and Comprehensive Income.

(3)Other expense includes store payroll, other direct store controllable and marketing expenses included in selling expense, as well as allocated and support related expenses included in general and administrative expense on the Condensed Consolidated Statements of Operations and Comprehensive Income.

(4)Corporate and other unallocated expenses represent corporate overhead expenses that have not been allocated to any segment.

(1)Includes the U.S., Canada, and Latin America. Net sales in the U.S. were $2.8 billion and $2.6 billion for the thirty-nine weeks ended November 1, 2025 and November 2, 2024, respectively.

(2)Included in selling expense on the Condensed Consolidated Statements of Operations and Comprehensive Income.

(3)Other expense includes store payroll, other direct store controllable and marketing expenses included in selling expense, as well as allocated and support related expenses included in general and administrative expense on the Condensed Consolidated Statements of Operations and Comprehensive Income.

(4)Corporate and other unallocated expenses represent corporate overhead expenses that have not been allocated to any segment.

The Company’s long-lived assets and intellectual property, which primarily relates to trademark assets associated with the Company’s global operations, by geographic area as of November 1, 2025, February 1, 2025 and November 2, 2024 were as follows:

(1)Includes the U.S., Canada, and Latin America. Long-lived assets and intellectual property located in the U.S. were $1.1 billion, $965 million, and $982 million as of November 1, 2025, February 1, 2025, and November 2, 2024, respectively.

(2)Includes intellectual property of $2.9 million, $2.9 million, and $2.9 million as of November 1, 2025, February 1, 2025, and November 2, 2024, respectively.

(3)Includes intellectual property of $15.0 million, $16.6 million, and $16.8 million as of November 1, 2025, February 1, 2025, and November 2, 2024, respectively.

Brand Information

The following table provides additional disaggregated revenue information, which is categorized by brand, for the thirteen and thirty-nine weeks ended November 1, 2025 and November 2, 2024: