BUSINESS COMBINATIONS (Tables)

9 Months Ended

Sep. 30, 2023

Business Combination and Asset Acquisition [Abstract]

Schedule of Pro Forma Financial Information

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

(In thousands)	Three months ended September 30, 2023		Nine months ended September 30, 2023
Revenue	$	10,164	$	17,912
Income from operations	30		330

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

	Three months ended September 30,				Nine months ended September 30,
(In thousands)	2023		2022		2023		2022
Revenue	$	280,563	$	353,578	$	893,916	$	1,132,833
Income before income taxes	$	(7,108)	$	11,978	$	(2,542)	$	89,669
Net (loss) income	$	(6,298)	$	8,677	$	(2,937)	$	69,758

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 dates:

(In thousands)	Total
Total Consideration	72,064

Schedule of Fair Value of Assets Acquired and Liabilities Assumed

(In thousands)	Total
Inventories	25,065
Prepaid expenses and other	5
Property and equipment	22,341
Goodwill	24,734
Other assets	1
Total assets acquired	72,146
Accounts payable	2
Accrued expenses and other current liabilities	80
Total liabilities assumed	82
Net assets acquired	$	72,064