Step One Clothing Limited functions as a direct-to-consumer online seller within the innerwear market, operating across Australia, the United Kingdom, and the United States. The company offers a distinct collection of sustainably sourced, organically certified, and ethically produced underwear for men, including boxer briefs, trunks, and styles with a fly. Expanding its product range, Step One now also provides women's innerwear, featuring its SmoothFit line, alongside options for children and socks, all delivered through its primary website. Established in 2017, the enterprise is headquartered in Surry Hills, Australia. Recent developments in 2025 include its removal from the All Ordinaries index, while earlier in 2024, the company reported revenue growth in its core markets and continued investment in product innovation and brand partnerships.