NET SALES (Tables)

3 Months Ended

Mar. 31, 2026

NET SALES

Schedule of disaggregation of sales by major source

	Three months ended
	March 31,
(in thousands)	2026		2025
Boats and accessories	$	65,166	$	57,674
Parts		1,367		1,328
Net sales	$	66,533	$	59,002

Schedule of revenue by geographic region

	Three months ended
	March 31,
(in thousands)	2026		2025
Domestic	$	62,133	$	54,267
International		4,400		4,735
Net sales	$	66,533	$	59,002

Schedule of contract balances

	March 31,		December 31,
(in thousands)	2026		2025
Deferred revenue	$	603	$	1,185