Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2025

Summary of Significant Accounting Policies

Schedule of effect of the error corrections

	As of June 30, 2024
($ in thousands)	As Previously Reported		Adjustment		As Revised
Deferred tax assets, net	$	150,105	$	43,768	$	193,873
Total assets		4,962,108		43,768		5,005,876
Additional paid-in capital		100,076		33,385		133,461
Retained earnings		161,434		10,383		171,817
Total stockholders' equity attributable to Camping World Holdings, Inc.		105,894		43,768		149,662
Total stockholders' equity		166,637		43,768		210,405
Total liabilities and stockholders' equity		4,962,108		43,768		5,005,876

	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		—		—		—		(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		—		—		—		(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