NET SALES (Tables)

6 Months Ended

Jun. 30, 2021

Net Sales

Schedule of disaggregation of sales by major source

	Three months ended				Six months ended
(in thousands)	June 30, 2021		June 30, 2020		June 30, 2021		June 30, 2020
Boats and accessories	$	65,810	$	39,652	$	143,069	$	97,874
Parts		1,449		1,166		2,565		2,063
Net sales	$	67,259	$	40,818	$	145,634	$	99,937

Schedule of revenue by geographic region

	Three months ended				Six months ended
(in thousands)	June 30, 2021		June 30, 2020		June 30, 2021		June 30, 2020
Domestic	$	63,796	$	38,818	$	138,160	$	94,551
International		3,463		2,000		7,474		5,386
Net sales	$	67,259	$	40,818	$	145,634	$	99,937

Schedule of timing of revenue recognition

	Three months ended				Six months ended
(in thousands)	June 30, 2021		June 30, 2020		June 30, 2021		June 30, 2020
Products transferred at a point in time	$	67,259	$	40,818	$	145,634	$	99,937
Products transferred over time		—		—		—		—
Net sales	$	67,259	$	40,818	$	145,634	$	99,937

Schedule of contract balances

	June 30,		December 31,
(in thousands)	2021		2020
Deferred revenue	$	3,133	$	1,245