| Schedule of Carrying Amounts of Goodwill |
The following table presents the carrying amounts of goodwill for each of the Company’s reportable segments.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Performance and Wake |
|
|
Leisure |
|
|
Recreation and Sport Fishing |
|
|
Total |
|
Gross |
|
$ |
28,493 |
|
|
$ |
36,238 |
|
|
$ |
— |
|
|
$ |
64,731 |
|
Accumulated impairment loss |
|
|
— |
|
|
|
(36,238 |
) |
|
|
— |
|
|
|
(36,238 |
) |
Goodwill, net at June 30, 2025 |
|
|
28,493 |
|
|
|
— |
|
|
|
— |
|
|
|
28,493 |
|
Acquired in business combination |
|
|
— |
|
|
|
— |
|
|
|
105,599 |
|
|
|
105,599 |
|
Goodwill, net at June 30, 2026 |
|
$ |
28,493 |
|
|
$ |
— |
|
|
$ |
105,599 |
|
|
$ |
134,092 |
|
|
| Schedule of Carrying Amount of Other Intangible Assets, Net |
The following table presents the carrying amount of Other intangible assets, net as of June 30, 2026 and 2025.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
June 30, |
|
|
June 30, |
|
|
|
2026 |
|
|
2025 |
|
|
|
Gross Amount |
|
|
Accumulated Amortization / Impairment |
|
|
Other intangible assets, net |
|
|
Gross Amount |
|
|
Accumulated Amortization / Impairment |
|
|
Other intangible assets, net |
|
Amortized intangible assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Dealer networks |
|
$ |
44,500 |
|
|
$ |
(19,784 |
) |
|
$ |
24,716 |
|
|
$ |
19,500 |
|
|
$ |
(13,650 |
) |
|
$ |
5,850 |
|
Other |
|
|
2,600 |
|
|
|
(2,600 |
) |
|
|
— |
|
|
|
245 |
|
|
|
(245 |
) |
|
|
— |
|
|
|
|
47,100 |
|
|
|
(22,384 |
) |
|
|
24,716 |
|
|
|
19,745 |
|
|
|
(13,895 |
) |
|
|
5,850 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unamortized intangible assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Trade names |
|
|
70,500 |
|
|
|
(13,000 |
) |
|
|
57,500 |
|
|
|
33,000 |
|
|
|
(7,000 |
) |
|
|
26,000 |
|
Total other intangible assets |
|
$ |
117,600 |
|
|
$ |
(35,384 |
) |
|
$ |
82,216 |
|
|
$ |
52,745 |
|
|
$ |
(20,895 |
) |
|
$ |
31,850 |
|
|
| Schedule of Estimated Future Amortization Expense |
The following table presents estimated future amortization expense for the remainder of calendar year 2026, the next four fiscal years and thereafter.
|
|
|
|
|
Fiscal years ending December 31, |
|
|
|
Remainder of 2026 |
|
|
1,136 |
|
2027 |
|
|
2,273 |
|
2028 |
|
|
2,273 |
|
2029 |
|
|
2,273 |
|
2030 |
|
|
2,273 |
|
and thereafter |
|
|
14,488 |
|
Total |
|
$ |
24,716 |
|
|