Skechers USA Inc. has issued unaudited pro forma condensed combined financial statements in connection with a recent merger and acquisition transaction. The statements reflect the acquisition of Skechers by a newly formed entity, referred to as Parent, which was established solely to facilitate this transaction. While Parent was formed after March 31, 2025, and has no historical operations, the pro forma financial information combines its shell financial statements with those of Skechers to present the impact of the merger. Adjustments have been made to account for the transaction, including debt and equity financing, transaction costs, and tax effects, in accordance with U.S. GAAP. The pro forma statements give a glimpse into the financial landscape post-merger, considering the acquisition method of accounting under ASC 805.