Shoe maker Skechers USA has hit back at a negative analyst report suggesting its sales are decelerating, arguing that the data had been "misinterpreted".

Buckingham Research Group had indicated that Skechers' sales declined 3% in the latest week covered by SportScanInfo data - but improved 19% for the trailing four weeks and 33% for the trailing 13 weeks.

But "what BRG didn't report is that the week ending 30 September is one of the three smallest weeks of the year, according to SportScan, who also indicated to us that their analysis of the data shows that we are continuing to take market share and that footwear retailers remain confident in our product," explained Skechers COO and CFO David Weinberg.

"When not looked at in its entirety or analysed over periods of time, and understanding that some key accounts-including Amazon, Zappos, Kohl's and Finish Line/Macy's, are not currently reporting and are projected based on the balance of the sector, the data can be misinterpreted or skewed," he added.

"With a deeper dive and channel checks conducted which is always recommended, the results would be more conclusive."

The company in July posted record second-quarter sales which rose 37% to $587.1m and helped lift net profit to US$34.8m.