BUSINESS SEGMENT (Tables)

3 Months Ended

Mar. 31, 2026


	Three months ended
	March 31,
(in thousands)	2026		2025
Materials	$	35,726	$	31,129
Overhead		6,961		5,697
Labor costs		7,439		6,387
Other cost of goods sold ⁽¹⁾		5,336		4,836
Cost of goods sold	$	55,462	$	48,049

Employment costs	$	4,632	$	3,806
Warranty expense		1,070		927
Other selling, general and administrative expenses ⁽²⁾		3,122		3,607
Selling, general and administrative expenses	$	8,824	$	8,340

Merger related costs	$	4,966	$	-

(1)

Comprised primarily of accessories cost.

(2)

Includes professional fees, insurance, advertising and promotions, research and development and other costs.