Business Combinations (Tables)

9 Months Ended

Dec. 28, 2024

Business Combinations [Abstract]

Schedule of Consideration Transferred and Purchase Price Preliminary Allocation on Assets and Liabilities

The following table presents the consideration transferred and the purchase price allocation:

Description	Amount
Fair value of consideration transferred
Fair value of Champion Homes, Inc. common stock issued as consideration (455,098 shares at $61.20)	$	27,852
Cash consideration, net of cash acquired		279,545
Working capital adjustment		3,644
Estimated earn out consideration		5,904
Total consideration	$	316,945
Purchase price allocations:
Trade accounts receivable		16,300
Inventories		138,933
Other current assets		3,002
Property, plant, and equipment, net		86,174
Amortizable intangible assets, net		41,800
Other noncurrent assets		10,640
Floor plan payable		(75,916	)
Accounts payable		(14,427	)
Other current liabilities		(35,662	)
Long-term debt		(12,233	)
Other liabilities		(3,065	)
Identifiable net assets acquired		155,546
Goodwill		161,399
Total purchase price	$	316,945

Summary of Pro Forma Results of Operations

The following unaudited pro forma information presents a summary of the operating results for the three and nine months ended December 30, 2023, as if the acquisition of Regional Homes had been completed on April 3, 2022, which is the beginning of the comparable reporting period from the acquisition date:

	Three months ended		Nine months ended
	December 30, 2023		December 30, 2023
Pro forma net sales	$	568,045	$	1,750,936
Pro forma net income	$	47,058	$	159,351