Adds details on company strategy, tariffs, currency headwinds, analyst comment and shares from paragraph 2 to 11

Jan 27 (Reuters) - Dr Martens DOCS.L forecast broadly flat annual revenue growth on Tuesday after third-quarter sales dipped as the British bootmaker scaled back discounting while pursuing its target to return to profit growth, sending its shares down nearly 9%.

The sales decline underscores the challenge facing CEO Ije Nwokorie as he tries to set the business on a path to long-term growth while navigating weak demand in key markets, a balancing act that has forced the company to sacrifice near-term sales to protect margins.

The company's revenue fell 3.1% to 251 million pounds ($343 million) with direct-to-consumer sales dropping 7% for the third quarter ended December 28.

Import tariffs imposed by U.S. President Donald Trump have added fresh pressure in the U.S., its largest market, pushing it to raise prices there and shift production to Vietnam from Laos to offset millions of pounds in extra costs this year.

"The outlook for boots demand remains difficult to predict near term, even if we acknowledge the brand value," said analysts at RBC Capital Markets.

US SALES OUTSHINE OTHER REGIONS

The company's shares, which have lost around 82% of their value since its 2021 initial public offering, dropped 8.7% in early trade.

The Americas region delivered 2% revenue growth on a constant currency basis in the third quarter, as U.S. shoppers proved more receptive to the company's full-price strategy than their European and Asia-Pacific counterparts.

While cost-conscious consumers have been tightening their purse strings, retailers saw a surge in spending in the U.S. holiday season from more affluent shoppers.

Europe, Middle East and Africa revenue fell 6% on a constant currency basis as customers in Germany and the UK, which account for over half the region's sales, shied away from non-discounted products.

To offset weakness in mature markets, Dr Martens is also expanding to more markets in Latin America like Colombia, Costa Rica, Peru and Uruguay.

Despite currency headwinds of 15 million pounds, the company maintained its forecast for significant profit growth for the year ending March.

($1 = 0.7309 pounds)