NET SALES (Tables)

9 Months Ended

Sep. 30, 2024

NET SALES

Schedule of disaggregation of sales by major source

	Three months ended				Nine months ended
(in thousands)	September 30, 2024		September 30, 2023		September 30, 2024		September 30, 2023
Boats and accessories	$	48,674	$	76,155	$	185,303	$	308,436
Parts		1,176		1,631		3,434		4,422
Net sales	$	49,850	$	77,786	$	188,737	$	312,858

Schedule of revenue by geographic region

	Three months ended				Nine months ended
(in thousands)	September 30, 2024		September 30, 2023		September 30, 2024		September 30, 2023
Domestic	$	47,625	$	73,227	$	177,308	$	292,298
International		2,225		4,559		11,429		20,560
Net sales	$	49,850	$	77,786	$	188,737	$	312,858

Schedule of contract balances

	September 30,		December 31,
(in thousands)	2024		2023
Deferred revenue	$	477	$	654