Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Summary of Significant Accounting Policies

Schedule of effect of the error corrections

	As of September 30, 2024
($ in thousands)	As Previously Reported		Adjustment		As Revised
Deferred tax assets, net	$	157,886	$	43,768	$	201,654
Total assets		4,645,224		43,768		4,688,992
Additional paid-in capital		94,217		33,385		127,602
Retained earnings		161,269		10,383		171,652
Total stockholders' equity attributable to Camping World Holdings, Inc.		107,816		43,768		151,584
Total stockholders' equity		172,691		43,768		216,459
Total liabilities and stockholders' equity		4,645,224		43,768		4,688,992

	Additional Paid-In Capital						Retained Earnings						Total Stockholders' Equity
($ in thousands)	As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised		As Previously Reported		Adjustment		As Revised
Balance at January 1, 2024	$	98,280	$	33,385	$	131,665	$	185,244	$	10,383	$	195,627	$	214,207	$	43,768	$	257,975
Stock-based compensation		2,751		—		2,751		—		—		—		5,197		—		5,197
Exercise of stock options		(30)		—		(30)		—		—		—		51		—		51
Non-controlling interest adjustment for capital contribution of proceeds from the exercise of stock options		(22)		—		(22)		—		—		—		—		—		—
Vesting of restricted stock units		(2,234)		—		(2,234)		—		—		—		—		—		—
Repurchases of Class A common stock for withholding taxes on vested RSUs		209		—		209		—		—		—		(658)		—		(658)
Distributions to holders of LLC common units		—		—		—		—		—		—		(9,947)		—		(9,947)
Dividends(1)		—		—		—		(5,634)		—		(5,634)		(5,634)		—		(5,634)
Non-controlling interest adjustment		(126)		—		(126)		—		—		—		—		—		—
Net income		—		—		—		(22,307)		—		(22,307)		(50,806)		—		(50,806)
Balance at March 31, 2024	$	98,828	$	33,385	$	132,213	$	157,303	$	10,383	$	167,686	$	152,410	$	43,768	$	196,178
Stock-based compensation		2,858		—		2,858		—		—		—		5,397		—		5,397
Vesting of restricted stock units		(1,599)		—		(1,599)		—		—		—		—		—		—
Repurchases of Class A common stock for withholding taxes on vested RSUs		60		—		60		—		—		—		(96)		—		(96)
Distributions to holders of LLC common units		—		—		—		—		—		—		(8,848)		—		(8,848)
Dividends(1)		—		—		—		(5,640)		—		(5,640)		(5,640)		—		(5,640)
Non-controlling interest adjustment		(71)		—		(71)		—		—		—		—		—		—
Net income		—		—		—		9,771		—		9,771		23,414		—		23,414
Balance at June 30, 2024	$	100,076	$	33,385	$	133,461	$	161,434	$	10,383	$	171,817	$	166,637	$	43,768	$	210,405
Stock-based compensation		2,956		—		2,956		—		—		—		5,573		—		5,573
Exercise of stock options		(315)		—		(315)		—		—		—		498		—		498
Non-controlling interest adjustment for capital contribution of proceeds from the exercise of stock options		(217)		—		(217)		—		—		—		—		—		—
Vesting of restricted stock units		(9,783)		—		(9,783)		—		—		—		—		—		—
Repurchases of Class A common stock for withholding taxes on vested RSUs		1,544		—		1,544		—		—		—		(2,356)		—		(2,356)
Distributions to holders of LLC common units		—		—		—		—		—		—		(51)		—		(51)
Dividends(1)		—		—		—		(5,666)		—		(5,666)		(5,666)		—		(5,666)
Non-controlling interest adjustment		(44)		—		(44)		—		—		—		—		—		—
Net income		—		—		—		5,501		—		5,501		8,056		—		8,056
Balance at September 30, 2024	$	94,217	$	33,385	$	127,602	$	161,269	$	10,383	$	171,652	$	172,691	$	43,768	$	216,459

(1) The Company declared dividends per share of Class A common stock of $0.125 for each of the three months ended March 31, 2024, June 30, 2024 and September 30, 2024.