NET SALES (Tables)

3 Months Ended

Mar. 31, 2021

Net Sales

Schedule of disaggregation of sales by major source

	Three months ended
(in thousands)	March 31, 2021		March 31, 2020
Boats and accessories	$	77,259	$	58,222
Parts		1,116		897
Net sales	$	78,375	$	59,119

Schedule of revenue by geographic region

	Three months ended
(in thousands)	March 31, 2021		March 31, 2020
Domestic	$	74,364	$	55,732
International		4,011		3,387
Net sales	$	78,375	$	59,119

Schedule of timing of revenue recognition

	Three months ended
(in thousands)	March 31, 2021		March 31, 2020
Products transferred at a point in time	$	78,375	$	59,119
Products transferred over time		—		—
Net sales	$	78,375	$	59,119

Schedule of contract balances

	March 31,		December 31,
(in thousands)	2021		2020
Deferred revenue	$	1,405	$	1,245