Columbia Sportswear (COLM) 8-K Other Events

Exhibit 99.1

COLUMBIA SPORTSWEAR COMPANY

Schedule of Reclassified Segment Operating Income

(Unaudited)

In the first quarter of 2014, Columbia Sportswear Company (the “Company”) reclassified its segment reporting to reflect changes in its internal management and oversight structure. Certain marketing, product creation and administrative costs incurred by the Company’s corporate offices, previously included in the United States segment, have been allocated to other geographic regions based on appropriate operational metrics. Other such costs not directly or indirectly allocable to regional segments, consisting of expenses incurred by centrally-managed departments including global information systems, finance and legal, executive compensation, unallocated benefit program expense and other miscellaneous costs, are now shown below as unallocated corporate expenses. Prior year amounts have been adjusted to match current year presentation.

The geographic distribution of Columbia Sportswear Company’s income (loss) from operations for each quarter of fiscal 2013, as reported and recast, is summarized in the following tables (in thousands).

	Three Months Ended
	March 31, 2013
	Recast			As Reported
Segment income (loss) from operations:
United States		25,547			8,053
Latin America/Asia Pacific		11,356			7,796
Europe/Middle East/Africa		(5,573	)		(5,112	)
Canada		3,503			1,991
Total segment income from operations		34,833			12,728
Unallocated corporate expense		(22,105	)		—
Interest		132			132
Other non-operating expense		(630	)		(630	)
Income before income taxes		12,230			12,230

	Three Months Ended						Six Months Ended
	June 30, 2013						June 30, 2013
	Recast			As Reported			Recast			As Reported
Segment income (loss) from operations:
United States		5,415			(11,200	)		30,962			(3,147	)
Latin America/Asia Pacific		10,558			6,969			21,914			14,765
Europe/Middle East/Africa		(1,558	)		(1,163	)		(7,131	)		(6,275	)
Canada		(4,050	)		(4,603	)		(547	)		(2,612	)
Total segment income (loss) from operations		10,365			(9,997	)		45,198			2,731
Unallocated corporate expense		(20,362	)		—			(42,467	)		—
Interest		215			215			347			347
Other non-operating expense		(473	)		(473	)		(1,103	)		(1,103	)
Income (loss) before income taxes		(10,255	)		(10,255	)		1,975			1,975

	Three Months Ended						Nine Months Ended
	September 30, 2013						September 30, 2013
	Recast			As Reported			Recast			As Reported
Segment income from operations:
United States		73,571			50,260			104,533			47,113
Latin America/Asia Pacific		11,975			9,199			33,889			23,964
Europe/Middle East/Africa		10,215			11,188			3,084			4,913
Canada		9,919			6,252			9,372			3,640
Total segment income from operations		105,680			76,899			150,878			79,630
Unallocated corporate expense		(28,781	)		—			(71,248	)		—
Interest		56			56			403			403
Other non-operating income (expense)		417			417			(686	)		(686	)
Income before income taxes		77,372			77,372			79,347			79,347
	Three Months Ended						Year Ended
	December 31, 2013						December 31, 2013
	Recast			As Reported			Recast			As Reported
Segment income (loss) from operations:
United States		63,862			36,550			168,395			83,663
Latin America/Asia Pacific		21,258			17,932			55,147			41,896
Europe/Middle East/Africa		(6,638	)		(5,888	)		(3,554	)		(975	)
Canada		4,446			3,570			13,818			7,210
Total segment income from operations		82,928			52,164			233,806			131,794
Unallocated corporate expense		(30,764	)		—			(102,012	)		—
Interest		100			100			503			503
Other non-operating expense		(185	)		(185	)		(871	)		(871	)
Income before income taxes		52,079			52,079			131,426			131,426