ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

Sep. 29, 2024

Accrued Liabilities and Other Liabilities [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

	September 29,		June 30,
	2024		2024
Warranty	$	25,082	$	25,486
Dealer incentives		13,575		16,059
Compensation and related accruals		2,796		4,673
Contract liabilities		2,066		2,034
Self-insurance		1,279		1,216
Inventory repurchase contingent obligation		1,179		1,657
Liabilities retained associated with NauticStar discontinued operations		307		309
Other		3,957		3,634
Total accrued expenses and other current liabilities	$	50,241	$	55,068

Summary of Accrued Warranty Liability Activity

Accrued warranty liability activity was as follows for the three months ended:

	September 29,			October 1,
	2024			2023
Balance at the beginning of the period	$	25,486		$	28,688
Provisions		1,469			1,824
Payments made		(2,821	)		(3,668	)
Changes for pre-existing warranties		948			1,677
Balance at the end of the period	$	25,082		$	28,521