NET SALES (Tables)

9 Months Ended

Sep. 30, 2021

Net Sales

Schedule of disaggregation of sales by major source

	Three months ended				Nine months ended
(in thousands)	September 30, 2021		September 30, 2020		September 30, 2021		September 30, 2020
Boats and accessories	$	74,642	$	67,127	$	217,711	$	165,001
Parts		1,201		1,651		3,766		3,714
Net sales	$	75,843	$	68,778	$	221,477	$	168,715

Schedule of revenue by geographic region

	Three months ended				Nine months ended
(in thousands)	September 30, 2021		September 30, 2020		September 30, 2021		September 30, 2020
Domestic	$	72,445	$	66,621	$	210,605	$	161,172
International		3,398		2,157		10,872		7,543
Net sales	$	75,843	$	68,778	$	221,477	$	168,715

Schedule of timing of revenue recognition

	Three months ended				Nine months ended
(in thousands)	September 30, 2021		September 30, 2020		September 30, 2021		September 30, 2020
Products transferred at a point in time	$	75,843	$	68,778	$	221,477	$	168,715
Products transferred over time		—		—		—		—
Net sales	$	75,843	$	68,778	$	221,477	$	168,715

Schedule of contract balances

	September 30,		December 31,
(in thousands)	2021		2020
Deferred revenue	$	1,779	$	1,245