v3.26.1
Note 8 - Revenue
3 Months Ended
Mar. 31, 2026
Notes to Financial Statements  
Revenue from Contract with Customer [Text Block]

8 Revenue

 

The Company’s revenues are generated from the sale of finished products to customers. Those sales predominantly contain a single delivery element and revenue from such sales is recognized when the customer obtains control, which is typically when the finished product is delivered to the customer. The Company’s material revenue streams have been identified as the following: the sale of new and used commercial vehicles, the arrangement of associated commercial vehicle financing and insurance contracts, the performance of commercial vehicle repair services and the sale of commercial vehicle parts. Taxes collected from customers relating to product sales and remitted to governmental authorities are excluded from revenues.  

 

The following table summarizes the Company’s disaggregated revenue by revenue source, excluding lease and rental revenue, for the three months ended March 31, 2026 and 2025 (in thousands):

 

   

Three Months Ended March 31,

 
   

2026

   

2025

 

New and used commercial vehicles

  $ 955,143     $ 1,130,770  

Parts

    370,887       363,442  

Commercial vehicle repair services

    256,307       255,626  

Finance

    2,305       2,030  

Insurance

    3,306       3,182  

Other

    3,960       5,527  

Total

  $ 1,591,908     $ 1,760,577  

 

The Company's performance obligations are transferred to customers at a point in time. The Company did not have any material contract assets or contract liabilities on the balance sheet as of March 31, 2026. Revenues related to commercial vehicle sales, parts sales, commercial vehicle repair service, finance and most other revenues are related to the Truck Segment.