NET SALES (Tables)

3 Months Ended

Mar. 31, 2024

NET SALES

Schedule of disaggregation of sales by major source

	Three months ended
(in thousands)	March 31, 2024		March 31, 2023
Boats and accessories	$	68,463	$	117,719
Parts		877		1,195
Net sales	$	69,340	$	118,914

Schedule of revenue by geographic region

	Three months ended
(in thousands)	March 31, 2024		March 31, 2023
Domestic	$	64,402	$	110,995
International		4,938		7,919
Net sales	$	69,340	$	118,914

Schedule of contract balances

	March 31,		December 31,
(in thousands)	2024		2023
Deferred revenue	$	1,751	$	654