Segment Reporting

9 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Segment Reporting

2. Segment Reporting

     The Company has two reportable segments; the recreational vehicle products segment (the "RV Segment") and the manufactured housing products segment (the "MH Segment"). Intersegment sales are insignificant.

     The RV Segment, which accounted for 84 percent of consolidated net sales for the nine month periods ended September 30, 2011 and 2010, respectively, manufactures a variety of products used primarily in the production of RVs, including:

Towable steel chassis Towable axles and suspension solutions Slide-out mechanisms and solutions Thermoformed bath, kitchen and other products Toy hauler ramp doors Patio doors Manual, electric and hydraulic stabilizer and leveling systems

Aluminum windows and screens Chassis components Furniture and mattresses Entry and baggage doors Entry steps Other accessories

     The Company also supplies certain of these products as replacement parts to the RV aftermarket, and manufactures components for truck caps, buses, and trailers used to haul boats, livestock, equipment and other cargo. Approximately 90 percent of the Company's RV Segment net sales are components for travel trailer and fifth-wheel RVs.

     The MH Segment, which accounted for 16 percent of consolidated net sales for the nine month periods ended September 30, 2011 and 2010, respectively, manufactures a variety of products used in the production of manufactured homes and to a lesser extent, modular housing and office units, including:

Vinyl and aluminum windows and screens Thermoformed bath and kitchen products Steel and fiberglass entry doors Aluminum and vinyl patio doors

Steel chassis Steel chassis parts Axles

     The Company also supplies windows, doors and thermoformed bath products as replacement parts to the manufactured housing aftermarket. Certain of the Company's MH Segment customers manufacture both manufactured homes and modular homes, and certain of the products manufactured by the Company are suitable for both manufactured homes and modular homes. As a result, the Company is not always able to determine in which type of home its products are installed.

     Decisions concerning the allocation of the Company's resources are made by the Company's key executives. This group evaluates the performance of each segment based upon segment operating profit or loss, defined as income or loss before interest, corporate expenses, goodwill impairment, other non-segment items and income taxes. Decisions concerning the allocation of resources are also based on each segment's utilization of operating assets. Management of debt is a corporate function. The accounting policies of the RV and MH Segments are the same as those described in Note 1 of Notes to Consolidated Financial Statements of the Company's December 31, 2010 Annual Report on Form 10-K.

Information relating to segments follows (in thousands):
			Nine Months Ended							Three Months Ended
			September 30,							September 30,
			2011				2010			2011				2010
Net sales:
RV Segment	$	439,656			$	390,678			$	136,228		$	122,052
MH Segment			81,914				75,874			30,461				24,781
Total net sales	$	521,570			$	466,552			$	166,689		$	146,833
Operating profit:
RV Segment		$	40,370			$	37,997		$	7,745			$	11,104
MH Segment			8,963				8,241			3,786				2,939
Total segment operating profit			49,333				46,238			11,531				14,043
Corporate			(5,846	)			(5,814	)		(1,803	)			(1,870	)
Other non-segment items			(831	)			403			(525	)			526
Total operating profit		$	42,656			$	40,827		$	9,203			$	12,699