BUSINESS COMBINATIONS (Tables)

3 Months Ended

Mar. 31, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Pro Forma Financial Information

Revenue and loss from operations contributed by the 2023 acquisition subsequent to the date of acquisition were as follows:

(In thousands)	Three months ended March 31, 2023
Revenue	$	2,264
Loss from operations	(71)

The following unaudited pro forma financial information presents consolidated information as though the acquisitions of Dave’s Claremore RV and Findlay had been consummated on January 1, 2022:

	Three months ended March 31,
(In thousands)	2023		2022
Revenue	$	297,224	$	391,857
(Loss) income before income taxes	$	(598)	$	37,969
Net (loss) income	$	(394)	$	28,846

Schedule of Consideration Paid and Preliminary Purchase Price Allocations

The following tables summarize the consideration paid and the preliminary purchase price allocation for identified assets acquired and liabilities assumed as of the acquisition date for the 2023 acquisition:

(In thousands)	Consideration
Cash paid, net of cash acquired	$	19,730

Schedule of Fair Value of Assets Acquired and Liabilities Assumed

(In thousands)	Assets Acquired and Liabilities Assumed
Inventories	$	6,787
Prepaid expenses and other	5
Property and equipment	7,461
Goodwill	5,479
Total assets acquired	19,732
Accounts payable	2
Net assets acquired	$	19,730