Combo of things.
One is definitely sports marketing spending. Giving skier X $80k a year plus incentives, and a pro model that only sold 60 pairs. Seeing little to no tangible return from that investment. Hell I'd go back to focusing on running shoes instead of losing money.
Atomic is an interesting one. They might have the most expensive team out, yet they haven't really progressed park skiers much over the years. Might be a case of, "let's toss money into a team because it will elevate the brand image, but we really don't care about park/freeskiing". After doing over 175 TAFT stops I have probably seen a handful of Atomic park skis so I don't see them making a bunch of money off them.