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SEGMENT INFORMATION
 6 Months Ended
Jun. 28, 2026
Segment Reporting [Abstract]  
SEGMENT INFORMATION SEGMENT INFORMATION
The Company has two reportable segments, Manufacturing and Distribution, which are defined based on the way in which internally reported information is regularly reviewed and evaluated by the Company’s chief operating decision maker (the "CODM"), who is our Chairman and Chief Executive Officer, to allocate resources, evaluate financial results and make decisions. The Company does not measure profitability at the end market (RV, marine, powersports, MH and industrial) level.

Manufacturing – This segment includes the following products: laminated products utilized to produce furniture, shelving, walls and countertops; laminated and decorative surface products, including laminated panels, decorative and wrapped vinyls, paper-laminated panels, and vinyl printing; solid surface, granite and quartz countertops; fabricated aluminum products; hardwood profile mouldings; electrical systems components including instrument, digital switching, dash panels, digital displays and gauges; slide-out trim and fascia; cabinet products, doors, components and custom cabinetry; tooling for fiberglass boat manufacturers; fiberglass bath fixtures and tile systems; specialty bath and closet
building products; boat towers, tops, power bimini systems, trailers, frames and other engineered structural components; softwoods lumber; interior passage doors and baggage doors; wiring and wire harnesses; CNC molds and composite parts; aluminum and plastic fuel tanks; slotwall panels and components; RV painting; thermoformed shower surrounds; fiberglass and plastic components including front and rear caps and marine helms; polymer-based and other flooring; Marine hardware and accessories; air handling products; treated, untreated and laminated plywood; RV and marine furniture; adhesives and sealants; audio systems and accessories, including amplifiers, tower speakers, soundbars, and subwoofers; Marine non-slip foam flooring, padding, and accessories; protective covers for boats, RVs, aircraft, and military and industrial equipment; windshield and wiper systems; roofs/canopies; integrated door systems; fender flares and rear panels; composite panels; and other products.
Distribution – The Company distributes pre-finished wall and ceiling panels; drywall and drywall finishing products; interior and exterior lighting products; wiring, electrical and plumbing products; transportation and logistics services; electronics and audio systems components; cement siding; raw and processed lumber; fiber reinforced polyester (“FRP”) products; interior passage doors; roofing products; laminate and ceramic flooring; shower doors; fireplaces and surrounds; appliances; tile; Marine hardware and accessories; RV awnings, windows, fiberglass siding and roofing; Marine windshields; RV air conditioning units and furniture; and other products in addition to providing transportation and logistics services.
The CODM evaluates the performance of the Company's segments and allocates resources to them based on a variety of indicators including but not limited to net sales, gross profit and operating income. On at least a quarterly basis, the CODM considers actual to budget variances as well as actual to prior year actual performance for both profit measures when making decisions about the allocation of operating and capital resources to each segment. The CODM also uses segment gross profit and segment operating income to assess the performance of each segment by comparing the results of each segment with one another.

The accounting policies of the segments are the same as those described in Note 1 "Basis of Presentation and Significant Accounting Policies" included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC on February 19, 2026. Segment net sales data includes inter-segment sales. The Company accounts for inter-segment sales similar to third party transactions, which reflect current market prices. Certain income from purchase incentive agreements is not allocated to the segments and instead recorded at the corporate level. Assets are identified to the segments except for cash, prepaid expenses, land and buildings, and certain deferred assets, which are identified with corporate. Corporate charges rent to the segments for use of the land and buildings based upon estimated market rates.
The following tables summarize key financial information by segment:
Three Months Ended June 28, 2026
($ in thousands)ManufacturingDistribution
Total
Total net sales$806,923 $240,753 $1,047,676 
Cost of goods sold623,360 179,346 802,706 
Gross profit$183,563 $61,407 $244,970 
Operating expenses80,153 39,793 119,946 
  Operating income$103,410 $21,614 $125,024 
Reconciliation of reportable segment operating income to consolidated income before income tax:
Selling, general and administrative27,792 
Amortization of intangible assets23,720 
Interest expense, net18,978 
Inter-segment elimination(3,523)
Consolidated income before income taxes$58,057 
Capital expenditures$17,412 $220 $17,632 
Depreciation and amortization$36,398 $4,592 $40,990 
Three Months Ended June 29, 2025
($ in thousands)
Manufacturing
Distribution
Total
Total net sales
$776,520 $277,488 $1,054,008 
Cost of goods sold
597,232 205,314 802,546 
Gross Profit
$179,288 $72,174 $251,462 
Operating expenses
76,165 39,756 115,921 
Operating income
$103,123 $32,418 $135,541 
Reconciliation of reportable segment operating income to consolidated income before income tax:
Selling, general and administrative
24,305 
Amortization of intangible assets
24,515 
Interest expense, net
18,869 
Inter-segment elimination
(1)
Other expense24,420 
Consolidated income before income taxes
$43,433 
Capital expenditures$12,256 $8 $12,264 
Depreciation and amortization
$36,413 $4,559 $40,972 
Six Months Ended June 28, 2026
($ in thousands)ManufacturingDistribution
Total
Total net sales$1,586,941 $463,306 $2,050,247 
Cost of goods sold1,232,522 345,791 1,578,313 
Gross profit$354,419 $117,515 $471,934 
Operating expenses156,168 75,623 231,791 
  Operating income$198,251 $41,892 $240,143 
Reconciliation of reportable segment operating income to consolidated income before income tax:
Selling, general and administrative55,010 
Amortization of intangible assets47,662 
Interest expense, net37,366 
Inter-segment eliminations(4,286)
Consolidated income before income taxes$104,391 
Capital expenditures$35,075 $483 $35,558 
Depreciation and amortization$72,687 $9,190 $81,877 
Six Months Ended June 29, 2025
($ in thousands)ManufacturingDistribution
Total
Total net sales$1,531,007 $531,574 $2,062,581 
Cost of goods sold1,182,328 397,699 1,580,027 
Gross profit$348,679 $133,875 $482,554 
Operating expenses147,435 76,457 223,892 
  Operating income$201,244 $57,418 $258,662 
Reconciliation of reportable segment operating income to consolidated income before income tax:
Selling, general and administrative55,884 
Amortization of intangible assets48,976 
Interest expense, net37,981 
Inter-segment eliminations1,511 
Other expense24,420 
Consolidated income before income taxes$89,890 
Capital expenditures$29,821 $554 $30,375 
Depreciation and amortization$72,916 $9,131 $82,047 
A reconciliation of certain line items pertaining to the total reportable segments to the condensed consolidated financial statements for the three and six months ended June 28, 2026 and June 29, 2025, and as of June 28, 2026 and December 31, 2025 is as follows:
Three Months Ended
Six Months Ended
($ in thousands)June 28, 2026June 29, 2025June 28, 2026June 29, 2025
Net sales:
Total sales for reportable segments$1,047,676 $1,054,008 $2,050,247 $2,062,581 
Elimination of inter-segment sales(5,972)(6,454)(11,371)(11,607)
Consolidated net sales$1,041,704 $1,047,554 $2,038,876 $2,050,974 
Depreciation and amortization:
Depreciation and amortization for reportable segments$40,990 $40,972 $81,877 $82,047 
Corporate depreciation and amortization2,023 1,637 3,913 3,208 
Consolidated depreciation and amortization$43,013 $42,609 $85,790 $85,255 
Capital expenditures:
Capital expenditures for reportable segments$17,632 $12,264 $35,558 $30,375 
Corporate capital expenditures— 6,011 1,000 8,071 
Consolidated capital expenditures$17,632 $18,275 $36,558 $38,446 

As of
($ in thousands)June 28, 2026December 31, 2025
Total assets:
Manufacturing segment assets$2,591,367 $2,476,411 
Distribution segment assets512,044 493,308 
Corporate assets unallocated to segments78,715 80,023 
Cash and cash equivalents29,160 26,432 
Consolidated total assets$3,211,286 $3,076,174 
The Company's revenue from external customers and long-lived assets are substantially all attributed to the U.S.