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Restructuring & Cost Optimization Boost UAA's Margins & Efficiency

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Key Takeaways

  • Under Armour's restructuring program is boosting efficiency and streamlining operations.
  • The plan delivered $35M in savings in FY25, with $45M more targeted in FY26.
  • Gross margin rose 70 bps to 48.2%, aided by pricing, product mix and currency benefits.

Under Armour, Inc.’s (UAA - Free Report) first-quarter fiscal 2026 performance reflects the benefits of its ongoing cost optimization and restructuring program, which is delivering notable improvements in operating efficiency.

The company has taken deliberate steps to streamline operations by reducing SKUs, consolidating materials and tightening its product assortment. These actions have simplified execution, improved sourcing and lowered costs, all while strengthening the focus on core product categories. The restructuring plan has already generated $35 million in savings in fiscal 2025, with a further $45 million expected in fiscal 2026.

In the first quarter, selling, general and administrative (SG&A) expenses showed meaningful improvement. Adjusted SG&A declined 5.9% year over year, reflecting lower marketing and tighter cost management. Reported SG&A fell 37%, though this was partly influenced by a litigation reserve in the prior year. Excluding one-time factors, UAA continues to benefit from disciplined spending and structural efficiency measures tied to the restructuring plan, positioning it to operate with greater agility and precision.

The program has also included operational streamlining, such as the planned closure of the Rialto distribution center. Since the launch of the fiscal 2025 restructuring plan, Under Armour has recorded $110 million in charges, most of which are related to these transformation initiatives. Despite the upfront costs, management expects the actions to result in sustainable productivity gains, with resources redirected toward product innovation, brand marketing and consumer engagement.

Alongside cost savings, Under Armour achieved strong gross margin expansion in the first quarter. Gross margin rose by 70 basis points to 48.2%, supported by 55 basis points from favorable foreign currency effects, 30 basis points from pricing advantages and 30 basis points from a favorable product mix. These benefits helped offset headwinds from channel mix and lingering supply-chain challenges, demonstrating resilience in a difficult operating environment.

The margin expansion also reflects the company’s deliberate push toward brand elevation. By premiumizing its core products, tightening assortments and focusing on higher full-price sell-through, Under Armour is moving away from discount-driven sales. This combination of restructuring-led efficiency and gross margin growth is positioning the company for stronger profitability and sustainable long-term performance.

UAA’s Price Performance, Valuation & Estimates

Shares of the company have lost 27.7% in the past six months compared with the industry’s 18% decline.

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From a valuation standpoint, Under Armour is trading at a forward 12-month price-to-sales ratio of 0.41X, down from the industry average of 1.53X. UAA has a Value Score of B.

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The Zacks Consensus Estimate for Under Armour’s fiscal 2026 earnings implies a year-over-year decline of 80.7%, whereas the same for fiscal 2027 indicates an uptick of 280%. Estimates for fiscal 2026 and 2027 have been unchanged in the past 30 days.

Zacks Investment Research
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Under Armour currently has a Zacks Rank #4 (Sell).

Key Picks

Some better-ranked stocks are Genesco Inc. (GCO - Free Report) , Urban Outfitters Inc. (URBN - Free Report) and Tilly's, Inc. (TLYS - Free Report) .

Genesco is a Nashville-based specialty retail and branded company that sells footwear and accessories in retail stores. It currently flaunts a Zacks Rank of 1 (Strong Buy). You can see the complete list of today’s Zacks #1 Rank stocks here.

The Zacks Consensus Estimate for GCO’s fiscal 2026 earnings and sales implies growth of 67% and 3%, respectively, from the year-ago actuals. Genesco delivered a trailing four-quarter average earnings surprise of 28.1%.

Urban Outfitters is a lifestyle specialty retailer that offers fashion apparel and accessories, footwear, home decor and gift items. It carries a Zacks Rank #2 (Buy) at present.

The Zacks Consensus Estimate for Urban Outfitters’ current fiscal-year earnings and sales indicates growth of 27.6% and 9.5%, respectively, from the year-ago actuals. URBN delivered a trailing four-quarter average earnings surprise of 24.8%.

Tilly's is a specialty retailer in the action sports industry, selling clothing, shoes and accessories. It has a Zacks Rank of 2 at present.

The Zacks Consensus Estimate for Tilly's current fiscal-year earnings indicates growth of 8.8% from the year-ago actual. TLYS delivered a trailing four-quarter average earnings surprise of 60.7%.

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