DECKERS OUTDOOR CORP

Disclosure Controlsand Procedures

We maintain a system of disclosure controls and procedures, as defined in Rule 13a-15(e) under the Exchange Act,

which are designed to provide reasonable assurance that information required to be disclosed in the reports that we

file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods

specified in the SEC’s rules and forms. Our disclosure controls and procedures are designed to reasonably ensure

that such information is accumulated and communicated to management, including our PEO and Principal Financial

and Accounting Officer (PFAO), as appropriate, to allow timely decisions regarding required disclosure.

In designing and evaluating our disclosure controls and procedures, our management recognized that any system

of controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of

achieving the desired control objectives, and management is required to apply its judgment in evaluating the cost-

benefit relationship of possible controls and procedures. In addition, the design of any system of controls is based in

part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design

will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become

inadequate because of changes in conditions, or the degree of compliance with policies or procedures may

deteriorate. Because of the inherent limitations in any system of controls, misstatements due to error or fraud may

occur and not be detected, and controls may be circumvented or overridden.

Under the supervision and with the participation of management, we conducted an evaluation of the effectiveness of

the design and operation of our disclosure controls and proceduresas of September 30, 2026. Based on that

evaluation, our PEO and PFAO concluded that our disclosure controls and procedures are effective at a reasonable

assurance levelas of September 30, 2026.

Changesin Internal Control over Financial Reporting

There wereno changes in our internal control over financial reporting identified in management’s evaluation

pursuant to Rule 13a-15(d) of the Exchange Act during thethree months ended September 30, 2026, that have

materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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