Company: SPWH
Filing Date: 2025-04-02
Form Type: 10-K
Source: 0000950170-25-048890
Chunk: 740

Company: SPORTSMAN'S WAREHOUSE HOLDINGS, INC.
Filing Date: 2025-04-02
Form: 10-K
Item: Item 8F
Chunk 740
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 bags, tents and tools

          11.7
          %

          11.2
          %

          12.5
          %

          Apparel
           
          Camouflage, jackets, hats, outerwear, sportswear, technical gear and work wear

          7.5
          %

          8.8
          %

          9.3
          %

          Fishing
           
          Bait, electronics, fishing rods, flotation items, fly fishing, lines, lures, reels, tackle and small boats

          10.3
          %

          8.9
          %

          8.9
          %

          Footwear
           
          Hiking boots, socks, sport sandals, technical footwear, trail shoes, casual shoes, waders and work boots

          6.3
          %

          7.2
          %

          7.3
          %

          Hunting and Shooting
           
          Ammunition, archery items, ATV accessories, blinds and tree stands, decoys, firearms, reloading equipment and shooting gear

          57.4
          %

          57.4
          %

          54.9
          %

          Optics, Electronics, Accessories, and Other
           
          Gift items, GPS devices, knives, lighting, optics, two-way radios, and other license revenue, net of revenue discounts

          6.8
          %

          6.5
          %

          7.1
          %

          Total

          100.0
          %

          100.0
          %

          100.0
          %
         
         Cost of Goods Sold Cost of goods sold primarily consists of merchandise acquisition costs, including freight-in costs, shipping costs, terms discounts received from the vendor and vendor allowances and rebates associated directly with merchandise. Vendor allowances include allowances and rebates received from vendors. The Company records an estimate of earned allowances based on purchase volumes. These funds are determined for each fiscal year, and the majority is based on various quantitative contract terms. Amounts expected to be received from vendors relating to purchase of merchandise inventories are recognized as a reduction of cost of goods sold as the merchandise is sold. Historical program results and current purchase volumes are reviewed when establishing the estimate for earned allowances.Shipping and Handling Fees and Costs All shipping and handling fees billed to customers are recorded as a component of net sales. All costs incurred related to the shipping and handling of products are recorded in