NET SALES (Tables)

3 Months Ended

Mar. 31, 2022

Net Sales

Schedule of disaggregation of sales by major source

	Three months ended
(in thousands)	March 31, 2022		March 31, 2021
Boats and accessories	$	75,405	$	77,259
Parts		1,207		1,116
Net sales	$	76,612	$	78,375

Schedule of revenue by geographic region

	Three months ended
(in thousands)	March 31, 2022		March 31, 2021
Domestic	$	72,500	$	74,364
International		4,112		4,011
Net sales	$	76,612	$	78,375

Schedule of timing of revenue recognition

	Three months ended
(in thousands)	March 31, 2022		March 31, 2021
Products transferred at a point in time	$	76,612	$	78,375
Products transferred over time		—		—
Net sales	$	76,612	$	78,375

Schedule of contract balances

	March 31,		December 31,
(in thousands)	2022		2021
Deferred revenue	$	1,880	$	1,313