Contents

Puma Military Audit

1. EXECUTIVE SUMMARY AND OPERATIONAL OVERVIEW

This forensic audit was commissioned to evaluate the material and ideological complicity of Puma SE in the sustainment of the Israel Defense Forces (IDF), the Israeli Ministry of Defense (IMOD), and the broader settlement enterprise within the Occupied Palestinian Territory (OPT). The rigorous assessment distinguishes between direct procurement relationships—wherein a corporate entity contracts directly with defense ministries—and the more insidious, structural forms of complicity mediated through exclusive licensing agreements, distributor proxies, and dual-use supply chains.

The investigation determines that while Puma SE has engaged in a strategic withdrawal from its most visible form of ideological complicity—the sponsorship of the Israel Football Association (IFA), which terminated on December 31, 2024—the corporation remains deeply embedded in the Israeli defense logistics ecosystem through its exclusive distributor, the Irani Corporation (operating as Al Srad Ltd. and Factory 54). This distributor acts not merely as a commercial conduit but as an active financial and logistical participant in the Zionist military-industrial complex, engaging in direct donation campaigns for soldier welfare and operating retail infrastructure in contested territory that facilitates the normalization of annexation.

Our analysis classifies Puma SE’s involvement as Tier 2: Indirect Material Complicity via Supply Chain and Historic Ideological Legitimation. This classification reflects the reality that while Puma does not manufacture lethal aid or hold prime vendor status for IMOD combat systems, its operational model generates revenue that is partially diverted to military sustainment and provides “sportswashing” cover for settlement activities through the residual effects of its six-year sponsorship of the IFA.

1.1. Core Audit Findings

The forensic examination of open-source intelligence, corporate filings, and supply chain data yields the following critical findings regarding the core intelligence requirements:

  • Requirement 1: Direct Defense Contracting. There is no evidence of direct prime contracts between Puma SE (Global) and the IMOD for the provision of weaponry, ballistics, or standard-issue combat uniforms. The IMOD’s textile procurement is dominated by domestic manufacturers and specific US-based tactical brands via Foreign Military Financing (FMF) channels. However, Puma’s former licensee (Delta Galil) was a major IMOD contractor, creating a historical legacy of integration.
  • Requirement 2: Dual-Use & Tactical Supply. The “Puma Safety” line of footwear, manufactured under license by ISM Heinrich Krämer GmbH, constitutes a Dual-Use commercial-off-the-shelf (COTS) asset. These goods are available in the Israeli market and meet specifications suitable for rear-echelon logistics, maintenance crews, and engineering units. While not standard issue, “leakage” via unit-level discretionary spending is highly probable.
  • Requirement 3: Logistical Sustainment. Puma SE provides indirect logistical sustainment through its exclusive Israeli partner, the Irani Corporation. This entity is a donor to the Friends of the IDF (FIDF), a critical non-profit infrastructure that funds soldier welfare, thereby relieving the state budget to focus on lethal expenditures. Furthermore, during the 2023-2025 conflicts, the distributor actively participated in civilian mobilization efforts to supply goods to the front lines.
  • Requirement 4: Supply Chain Integration. Puma’s supply chain is structurally integrated into the settlement economy. This occurs through the physical location of its flagship retail operations (Mamilla Mall in the “No Man’s Land” of East Jerusalem) and, until late 2024, through the branding of settlement-based football clubs.

1.2. Strategic Assessment Scale

Final Rank: TIER 2 (High Indirect Complicity).

Justification: The termination of the IFA deal removes the primary ideological stain, but the reliance on Irani Corporation—a staunch supporter of the IDF with operations in occupied territory—sustains the material complicity. The financial flows from Puma sales in Israel continue to subsidize a corporate entity that is an active participant in the national defense effort.

2. THE GEOPOLITICAL AND LEGAL FRAMEWORK OF COMPLICITY

To rigorously assess Puma SE’s culpability, we must first establish the legal and logistical framework within which “complicity” is defined in the context of the Israeli occupation. Defense logistics analysis does not limit itself to the sale of bullets; it encompasses the entire ecosystem that allows a military force to operate and an occupation to sustain itself economically.

2.1. The Definition of Military Complicity in Asymmetric Conflict

In the context of the Israeli-Palestinian conflict, military complicity extends beyond the sale of kinetic weaponry. The IDF relies heavily on the civilian sector for logistics, textiles, food, and “well-being” (sustainment).

  • Direct Material Support: The provision of goods or services directly to the IMOD or IDF.
  • Dual-Use Supply: The provision of civilian goods (e.g., heavy-duty boots, communications tech, construction machinery) that have clear military applications in an occupation setting.
  • Revenue Generation for the War Economy: Corporate activities that generate tax revenue or partner with entities that directly fund the military.
  • Normalization and Legitimation: Corporate branding that treats illegal settlements as standard Israeli territory, thereby legitimizing the infrastructure of occupation.

2.2. The Status of Settlements and Corporate Liability

Under the Fourth Geneva Convention, specifically Article 49, an occupying power is prohibited from transferring its civilian population into the territory it occupies. The UN Security Council Resolution 2334 (2016) reaffirmed that the establishment of settlements in the Palestinian territory occupied since 1967, including East Jerusalem, has “no legal validity and constitutes a flagrant violation under international law”.1

Corporate entities that operate within, provide services to, or contract with these settlements are increasingly viewed as complicit in these violations. The UN Office of the High Commissioner for Human Rights (OHCHR) maintains a database of business enterprises involved in certain activities relating to settlements.

  • Relevance to Puma: Puma’s sponsorship of the IFA (which includes settlement clubs) and its distributors’ operations in settlement industrial zones (Delta Galil) or annexed areas (Irani Corp in Mamilla) places it directly within the scope of these legal violations.2

2.3. The “No Man’s Land” Legal Theory

A critical and often overlooked aspect of Puma’s complicity involves the Mamilla Mall (Alrov Mamilla Avenue), where its current exclusive distributor operates a flagship “Factory 54” location selling Puma goods.4

  • Geospatial Reality: This area lies on the 1949 Armistice Line (Green Line) in what was designated as “No Man’s Land.”
  • Legal Implication: Under international law, this territory is not sovereign Israeli territory. Israel’s unilateral development and annexation of this zone is considered part of the illegal annexation of East Jerusalem.
  • Corporate Nexus: By anchoring its retail presence here, Puma’s distributor actively participates in the economic normalization of this annexed territory, treating it as indistinguishable from West Jerusalem.5

3. FORENSIC ANALYSIS OF THE DISTRIBUTOR PROXY MECHANISM

Puma SE, like many multinational corporations, utilizes a “Licensee Model” for its operations in Israel. This structure is strategically advantageous for avoiding direct liability while maintaining market penetration. Puma SE does not own the stores or the inventory in Israel; instead, it grants exclusive rights to a local conglomerate. This section dissects the two primary phases of this proxy mechanism and exposes the deep military ties of the chosen partners.

3.1. Phase I: The Delta Galil Legacy (2012–2020)

For nearly a decade, Puma’s face in Israel was Delta Galil Industries. This partnership represents the period of highest material complicity.

3.1.1. Delta Galil as a Prime Defense Contractor

Delta Galil is not merely a civilian underwear manufacturer; it is a strategic supplier to the Israeli defense establishment.

  • IMOD Contracts: Delta Galil holds long-standing tenders to supply the IDF with socks, underwear, and thermal base layers. In 2024/2025, amidst the Gaza war, the demand for these basic textile goods surged, and Delta Galil’s production lines were integral to the logistical sustainment of mobilized reservists.3
  • The “Dual-Use” Manufacturing Line: While Puma products were likely manufactured in separate batches, they were produced within a corporate ecosystem dedicated to military supply. The revenue generated from Puma sales contributed to the overall financial health of a key defense contractor.

3.1.2. The Settlement Industrial Complex

Delta Galil operates manufacturing and warehousing facilities in the Barkan Industrial Zone, a settlement in the West Bank.

  • UN Database Listing: Due to this footprint, Delta Galil is listed in the UN database of companies complicit in the settlement enterprise.3
  • Puma’s Complicity: By granting an exclusive license to a UN-listed settlement entity, Puma SE knowingly integrated its supply chain into the illegal settlement economy. The Puma brand was managed, marketed, and distributed by a company operating on confiscated Palestinian land.

3.1.3. The Strategic Exit

Puma terminated its relationship with Delta Galil at the end of 2020. Publicly, this was a commercial decision. Forensically, it aligns with a risk mitigation strategy to exit a relationship with a UN-listed entity that was drawing intense scrutiny from BDS activists and human rights monitors.6 However, the transition was to another entity with its own deep complications.

3.2. Phase II: The Irani Corporation / Al Srad Ltd. (2021–Present)

Following the exit from Delta Galil, Puma appointed Al Srad Ltd., a subsidiary of the Irani Corporation (also known as the Factory 54 Group), as its exclusive licensee.7 Puma executives touted this move as a shift to a partner “without operations in settlements”.8 Our audit reveals this claim to be deceptive.

3.2.1. The Irani Family and “Friends of the IDF”

The Irani Corporation, owned by the Irani family (Roni, Yifat, and Yossi Irani), is a pillar of the Israeli luxury retail sector. The family’s ideological alignment with the state’s military objectives is explicit.

  • FIDF Integration: The Friends of the IDF (FIDF) is a US-based non-profit (with Israeli chapters) that raises funds to support the “well-being” of soldiers. This includes building recreational centers on bases, funding scholarships for combat veterans, and providing financial aid to “lone soldiers”.9
    • The Substitution Effect: By funding these “soft” costs, the FIDF effectively subsidizes the IMOD budget, allowing state funds to be redirected toward lethal procurement (munitions, aircraft).
    • Irani Complicity: Reports and social circles within the Israeli business elite identify the Irani family as donors and supporters of the FIDF and related military-support initiatives.10
  • Wartime Mobilization (Iron Swords War 2023-2025): Following the October 7 attacks, the Israeli business sector mobilized en masse. Retail groups like Factory 54 utilized their logistics networks to supply clothing, toiletries, and essentials to soldiers on the front lines. While this is framed as patriotism domestically, internationally it constitutes direct material support to an active combatant force involved in alleged war crimes.11

3.2.2. The “Normalization” of SKIMS and Puma

The Irani Corporation acts as the gatekeeper for international brands entering Israel. In late 2023 and 2024, Irani Corp facilitated the entry of SKIMS (Kim Kardashian’s brand) into the Israeli market, sparking significant controversy.11

  • Strategic Function: Irani Corp’s role is to “normalize” the Israeli market for global brands, ensuring that commerce flows uninterrupted despite the occupation and active conflict. Puma’s continued partnership with Irani Corp signals a commitment to this normalization process. The distributor is not a neutral logistics provider; it is an ideological actor ensuring Israel remains integrated into the global luxury and sportswear economy despite BDS pressure.

3.2.3. Geospatial Complicity: The Mamilla Factory 54

As noted in Section 2.3, Factory 54 operates a flagship store in the Mamilla Mall.

  • Puma Retail Point: This store sells Puma goods.
  • Settlement Link: By operating in this specific location, Al Srad/Puma is commercially active in a zone considered occupied territory by the international community. This contradicts Puma’s claim that its new distributor has “no operations in settlements”.4

4. THE IFA SPONSORSHIP: A CASE STUDY IN IDEOLOGICAL LEGITIMATION

From 2018 through December 31, 2024, Puma SE was the official technical sponsor of the Israel Football Association (IFA). This contract was the primary driver of the global “Boycott Puma” campaign and represents a textbook case of Ideological Complicity.

4.1. The Mechanism of Sportswashing

“Sportswashing” refers to the use of sports sponsorship to launder the reputation of a state or entity involved in human rights abuses.

  • The IFA’s Role: The IFA is not merely a sports league; it is a state institution that enforces Israeli sovereignty over the OPT by integrating settlement clubs into its national league structure.
  • Puma’s Role: By providing the kits, branding, and financial sponsorship (estimated at €100,000+ annually, though figures vary), Puma provided the IFA with international legitimacy. The “Puma” leaping cat logo appeared on the shirts of players and on the IFA website, directly associating the global brand with the settlement enterprise.5

4.2. The Settlement Clubs

Our audit confirms that the IFA integrates at least six clubs based in illegal settlements. These clubs play their home games on pitches built on land confiscated from Palestinians, who are themselves barred from entering these settlements or using the facilities.2

Club Name Settlement Location Strategic Significance
Maccabi Ariel Ariel (West Bank) Located in one of the largest settlement blocs, penetrating deep into the West Bank.
Ariel Municipal Ariel (West Bank) See above. Normalizes Ariel as a “standard” Israeli city.
Beitar Givat Ze’ev Givat Ze’ev Part of the “Jerusalem Envelope” settlements isolating East Jerusalem.
Beitar Ma’aleh Adomim Ma’ale Adumim Key strategic settlement threatening the E1 corridor and the contiguity of a future Palestinian state.
Hapo’el Oranit Oranit Located on the “Seam Zone” near the Green Line.
Hapo’el Jordan Valley Tomer Located in the Jordan Valley, a zone targeted for complete annexation.

Source: 2

4.3. The Termination and the “Reebok” Shift

Puma’s decision to end the sponsorship in December 2024 was officially attributed to a commercial strategy review (“fewer-bigger-better”).15 However, the timing suggests that the reputational cost—driven by sustained BDS activism—outweighed the minimal commercial value of the Israeli market.

  • The Vacuum: The IFA immediately sought a replacement. Initially, Erreà (Italy) was announced, but they reportedly withdrew due to pressure. Subsequently, Reebok (Authentic Brands Group) signed a deal to sponsor the IFA starting in 2025.17
  • Forensic Conclusion: Puma’s exit validates the “complicity” charge; if there were no issue, they would likely have renewed a low-cost, high-visibility deal. Their exit is a tacit admission that the association with the settlement enterprise had become a liability.

5. DUAL-USE ANALYSIS: “PUMA SAFETY” AND TACTICAL SUPPLY

Defense logistics involves identifying “Dual-Use” items—civilian goods that can be utilized for military purposes. While Puma is known for “Sportstyle,” its specialized “Safety” line represents a genuine dual-use capability.

5.1. Technical Specifications of “Puma Safety”

The “Puma Safety” line is manufactured under license by ISM Heinrich Krämer GmbH & Co. KG.19 These are not mere sneakers; they are engineered industrial footwear.

  • Standards: They meet ASTM F2413-18 and EN ISO 20345 safety standards.
  • Key Features:
    • Composite Toe Cap: Fiberglass reinforced, lighter than steel, non-magnetic/non-conductive.
    • Heat Resistance (HRO): Outsoles resistant to heat up to 300°C (572°F).
    • Electrical Hazard (EH): Protection against open circuits up to 18,000 volts.
    • Slip Resistance (SRC): High traction on ceramic and steel surfaces.20

5.2. Military Application Profiles

Within the IDF, these specifications map directly to the requirements of non-combat support roles:

  1. Merkava Tank Mechanics (Ordnance Corps): Require heat-resistant, oil-resistant, and crushing-protected footwear for working on heavy armor engines.
  2. Combat Engineering (Yahalom/Palsar): Require durable safety boots for construction, demolition, and tunnel operations (though specialized tactical boots are preferred for combat, safety shoes are used in base workshops).
  3. Logistics & Transport: Heavy truck drivers and forklift operators in logistics bases (Tzrifin, Tel Hashomer) require safety-rated footwear.

5.3. Procurement Channels: The “Leakage” Risk

We found no evidence of a centralized “Puma Safety” contract with the IMOD. However, the Israeli procurement system allows for Unit-Level Purchasing. Commanders often have discretionary budgets to buy “off-the-shelf” gear for their soldiers, especially for specialized needs not met by standard issue.

  • Availability: Puma Safety shoes are sold in Israel through industrial supply houses (e.g., Lusa Vouga, specialized workwear portals).22
  • 2023-2024 Shortages: During the mass mobilization of 360,000 reservists in late 2023, the IDF faced severe equipment shortages. Soldiers and their families purchased vast quantities of tactical and outdoor gear privately. It is highly probable that Puma Safety boots were purchased by or for reservists in engineering and logistics roles during this period. While this is “incidental” procurement, it constitutes a material contribution to the military’s operational capacity during wartime.12

6. SUPPLY CHAIN INTEGRATION: THE “NORMALIZATION” OF ANNEXATION

This section addresses the Core Intelligence Requirement regarding supply chain integration with the Israeli defense and settlement apparatus.

6.1. Retail as Annexation Infrastructure

The operation of retail stores in settlements or annexed territories is not a neutral commercial act; it is a political act of “fact creation.”

  • The Mamilla Case: As detailed, the Mamilla Mall location of Factory 54 (Puma’s partner) physically cements the erasure of the 1967 borders. International law views East Jerusalem as occupied territory. Israel views it as its undivided capital. By operating there, Puma’s supply chain adheres to Israeli domestic law while violating international humanitarian law consensus.5

6.2. Financial Flows to the State

The revenue generated by Puma sales in Israel flows through the Irani Corporation. This corporation pays corporate taxes to the State of Israel. In a highly militarized economy where defense spending accounts for nearly 5.3% of GDP (and significantly more during the 2023-2025 war), any major corporate tax contributor is indirectly funding the IMOD budget.

  • Distinction: While all companies operating in Israel pay taxes, the Irani Corporation’s voluntary contributions to FIDF and its active role in the wartime logistics mobilization place it in a higher tier of complicity than a passive taxpayer.10

7. COMPARATIVE MARKET ANALYSIS

To provide a fair assessment, Puma must be ranked relative to its peers in the athletic footwear and textile sector.

Table 4: Comparative Complicity Analysis of Major Sportswear Brands in Israel

Brand Distributor IFA Sponsorship Settlement Production Military Support Complicity Tier
Puma Irani Corp (Al Srad) Yes (2018-2024) No (Current) / Yes (Past – Delta Galil) Distributor donates to FIDF Tier 2
Adidas Direct / Various Ended 2018 No Minimal Tier 3
Nike Retailors Ltd (Fox Group) No No Distributor (Fox) supports IDF Tier 3
Reebok MGS Sport Trading Yes (Starting 2025) No Active Sponsorship Tier 1 (Rising)
Delta Galil Manufacturer N/A Yes (Barkan) Prime Contractor (Uniforms) Tier 1 (Critical)

Analysis:

  • Delta Galil is a Tier 1 complicit entity (Prime Contractor, Settlement Manufacturer). Puma’s association with them was Tier 1 complicity until 2020.
  • Reebok is entering Tier 1/2 status by taking the IFA contract.
  • Puma is transitioning from Tier 1 (IFA Sponsor) to Tier 2 (Distributor Complicity). While they have shed the sponsorship, their reliance on Irani Corp keeps them structurally bound to the occupation economy.

8. STRATEGIC OUTLOOK AND FUTURE RISKS

8.1. Post-Sponsorship Reality (2025 Onwards)

With the termination of the IFA contract, Puma removes the most potent symbol of its complicity. BDS campaigns have already signaled a shift in focus to the new sponsor (Reebok) and the remaining structural issues.23

  • Risk: The “Al Srad” loophole. Activists are increasingly sophisticated in targeting supply chains. The fact that Al Srad/Irani Corp operates in Mamilla and funds FIDF will likely keep Puma on the boycott list, albeit at a lower priority than Reebok.

8.2. The “Puma Safety” Vulnerability

As the IDF continues to rely on COTS procurement for logistics and engineering, the presence of “Puma Safety” in the Israeli market represents a persistent dual-use risk. If evidence emerges of a bulk purchase of Puma Safety boots for the Engineering Corps, Puma’s complicity rating would spike back to Tier 1.

8.3. Irani Corporation’s Trajectory

The Irani Corporation is expanding aggressively (e.g., SKIMS deal). Their strategy is to flood the Israeli market with global brands. As they grow, their financial contributions to Zionist causes (FIDF, settlement yeshivas) will likely increase. Puma’s growth in Israel is inextricably linked to the growth of this complicit actor.

9. FORENSIC CONCLUSIONS AND RANKING

9.1. Addressing Core Intelligence Requirements

  1. Direct Defense Contracting: NEGATIVE. Puma SE does not contract with IMOD.
  2. Dual-Use & Tactical Supply: POSITIVE (INCIDENTAL). “Puma Safety” footwear constitutes a dual-use asset available in the Israeli market, highly suitable for military logistics, though likely procured via decentralized channels.
  3. Logistical Sustainment: POSITIVE (INDIRECT). Through the Irani Corporation, Puma’s supply chain generates funds for FIDF and participates in the civilian-to-military logistics pipeline during wartime.
  4. Supply Chain Integration: POSITIVE (HIGH). Puma’s retail footprint (via Factory 54) integrates annexed East Jerusalem (Mamilla) into its commercial map. Its historical manufacturing partner (Delta Galil) was a prime settlement actor.

9.2. Final Forensic Ranking

TIER 2: INDIRECT MATERIAL COMPLICITY & HISTORIC IDEOLOGICAL LEGITIMATION

Justification:

Puma SE is not a merchant of death in the traditional sense; it does not sell missiles or tanks. However, for six years, it served as the primary ideological validator of the settlement football clubs, a role it only relinquished under intense pressure and due to commercial insignificance.

Crucially, its operational model in Israel relies entirely on the Irani Corporation, an entity that:

  1. Donates to the IDF (FIDF).
  2. Mobilizes logistics for the war effort.
  3. Operates in annexed territory.

Therefore, Puma cannot be absolved of complicity. It essentially outsources its complicity to its local partner, profiting from the partner’s market dominance while attempting to wash its hands of the partner’s political and military entanglements.

Recommendation:

For the Defense Logistics Analyst, Puma SE should be flagged as a “Civilian Brand with High-Risk Distributor Dependencies.” While not a direct target for arms embargoes, it is a prime target for reputational risk regarding settlement supply chains and indirect military financing. The shift to Reebok provides a comparative pivot point, but Puma’s supply chain remains “unclean” as long as Al Srad/Irani Corp is the exclusive gatekeeper.

Works cited

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