v3.26.1
BUSINESS COMBINATIONS
3 Months Ended
Mar. 28, 2026
BUSINESS COMBINATIONS  
BUSINESS COMBINATIONS

F.       BUSINESS COMBINATIONS

We completed the following acquisitions during the first three months of 2026 and during fiscal 2025, which were accounted for using the purchase method (in thousands):

Net 

Company

Acquisition 

Intangible 

Tangible 

Operating

Name

Date

Purchase Price

Assets

Assets

Segment

National Supply, LLC (NS)

July 14, 2025

$6,531
consideration for 100% asset purchase

$

3,045

$

3,486

Construction

Located in Elkhart, IN, NS is a material supplier in the RV industry.

RWP West, LLC (RWP)

June 16, 2025

$7,360
consideration for 100% asset purchase

$

77

$

7,283

Construction

Located in Twin Falls, ID and established in 2007, RWP serves the western portion of the US and is a manufacturer and distributor for the manufactured housing, RV, and cargo markets.

The estimated fair values of assets acquired and liabilities assumed are based on available information at the acquisition date and assumptions deemed reasonable by management, supplemented by the expertise of third-party valuation specialists engaged to assist in determining fair value for intangible assets, including goodwill. As of March 28, 2026, the fair value determination of the intangible assets for the above business combinations has not been finalized. Therefore, changes in facts and circumstances may result in adjustments to the initial fair value estimates during the measurement period, which may not exceed one year from the acquisition date.

The business combinations mentioned above contributed approximately $5.9 million to net sales and $0.3 million operating income during the first three months of 2026. They are not significant to our operating results and thus proforma results for 2026 and 2025 are not presented.