NET SALES (Tables)

9 Months Ended

Sep. 30, 2023

NET SALES

Schedule of disaggregation of sales by major source

	Three months ended				Nine months ended
(in thousands)	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022
Boats and accessories	$	76,155	$	98,687	$	308,436	$	268,358
Parts		1,631		1,374		4,422		4,128
Net sales	$	77,786	$	100,061	$	312,858	$	272,486

Schedule of revenue by geographic region

	Three months ended				Nine months ended
(in thousands)	September 30, 2023		September 30, 2022		September 30, 2023		September 30, 2022
Domestic	$	73,227	$	94,894	$	292,298	$	255,435
International		4,559		5,167		20,560		17,051
Net sales	$	77,786	$	100,061	$	312,858	$	272,486

Schedule of contract balances

	September 30,		December 31,
(in thousands)	2023		2022
Deferred revenue	$	1,212	$	1,989