Decision brief · FY2025

No threshold breached. 2 exposures ranked for action.

Working capital is the largest exposure management can act on.

What matters
Working capital · Working CapitalLarge exposure on a firm assumption. The number is not in doubt — the question is whether working capital is being managed to it.
At risk
€640mswing in free cash flow across 21–23.5%stated plausible rangeOne extra working capital point costs €256m of free cash flow.
Tolerance
Within toleranceNo configured threshold is breached at these assumptions.
Control
Highuncertainty low · materiality high
Controllability and uncertainty are stated judgements recorded in the client model, not measurements. Exposure is computed.
Question

Is the plan assumption for working capital still the right one, and what would have to change for it to move?

Owner
Head of Treasury · suggested
Next
Next monthly working-capital reviewWatched by “Working capital above guided range”, which has not been triggered at these assumptions.
Outlook · FY2025

FY2025 outlook landed below actual operating profit even when built directly from adidas's own guidance, while working capital remains the largest source of forecast risk.

  • Driver-based operating profit forecast missed actual FY2025 results by 14.9% (€1,750m vs. €2,056m actual).
  • Working capital shows high sensitivity to free cash flow (high confidence assumption).
  • Naive extrapolation missed by more on all three metrics — see Evidence.
Revenue forecast
€25.59bn
+3.1% vs. actual
Operating profit forecast
€1.75bn
−14.9% vs. actual
Free cash flow forecast
€1.07bn
−3.4% vs. actual

Built as of FY2024 using only that year’s data and adidas’s own stated guidance — deltas shown are the forecast error against what actually happened, not a live re-forecast.

Ranked exposures

  1. Working capitalAct€640m
  2. EBITDA marginAct€226m
  3. CapexReview€60m
  4. Effective tax rateMonitor€70m
All priorities and how they are ranked →

Backtested against actuals

Naive extrapolation Driver-based
Revenue
3.1%
5.5%
Operating profit
14.9%
22.3%
Free cash flow
3.4%
14.8%
Absolute forecast error vs. FY2025 actuals
Full backtest and Monte Carlo range →