| Segment Reporting |
Reportable segment sales and significant reportable segment expense categories and amounts included in the Company’s measure of segment profit or loss, gross profit, were as follows (in millions): | | | | | | | | | | | | | | | | | | | | | | | | | For the Three Months Ended September 30, 2026 | | Polaris Powersports | | Marine | | Aixam & Goupil | | Total | | Reportable segment sales | $ | 1,822.1 | | | $ | 133.4 | | | $ | 68.0 | | | $ | 2,023.5 | | | Reconciliation of consolidated sales | | | | | | | | | Corporate | | | | | | | 19.1 | | | Consolidated sales | | | | | | | 2,042.6 | | | | | | | | | | | Purchased materials, logistics and labor | 1,328.3 | | | 112.3 | | | 45.9 | | | 1,486.5 | | | Depreciation and amortization | 42.3 | | | 2.5 | | | 2.8 | | | 47.6 | | | Warranty | 45.7 | | | 2.8 | | | 0.6 | | | 49.1 | | | Reportable segment gross profit | $ | 405.8 | | | $ | 15.8 | | | $ | 18.7 | | | $ | 440.3 | | | Reconciliation of consolidated gross profit | | | | | | | | | Corporate costs and other - gross profit | | | | | | | (7.9) | | | Total gross profit | | | | | | | $ | 432.4 | |
| | | | | | | | | | | | | | | | | | | | | | | | | For the Three Months Ended September 30, 2025 | | Polaris Powersports | | Marine | | Aixam & Goupil | | Total | | Reportable segment sales | $ | 1,543.2 | | | $ | 103.4 | | | $ | 77.3 | | | $ | 1,723.9 | | | Reconciliation of consolidated sales | | | | | | | | | Corporate | | | | | | | 117.7 | | | Consolidated sales | | | | | | | 1,841.6 | | | | | | | | | | | Purchased materials, logistics and labor | 1,125.6 | | | 87.0 | | | 52.7 | | | 1,265.3 | | | Depreciation and amortization | 43.7 | | | 2.3 | | | 2.2 | | | 48.2 | | | Warranty | 31.0 | | | 2.3 | | | 0.8 | | | 34.1 | | | Reportable segment gross profit | $ | 342.9 | | | $ | 11.8 | | | $ | 21.6 | | | $ | 376.3 | | | Reconciliation of consolidated gross profit | | | | | | | | | Corporate costs and other - gross profit | | | | | | | 4.0 | | | Total gross profit | | | | | | | $ | 380.3 | |
| | | | | | | | | | | | | | | | | | | | | | | | | For the Nine Months Ended September 30, 2026 | | Polaris Powersports | | Marine | | Aixam & Goupil | | Total | | Reportable segment sales | $ | 4,956.5 | | | $ | 438.2 | | | $ | 220.5 | | | $ | 5,615.2 | | | Reconciliation of consolidated sales | | | | | | | | | Corporate | | | | | | | 108.9 | | | Consolidated sales | | | | | | | 5,724.1 | | | | | | | | | | | Purchased materials, logistics and labor | 3,604.3 | | | 358.0 | | | 148.0 | | | 4,110.3 | | | Depreciation and amortization | 121.5 | | | 7.3 | | | 7.9 | | | 136.7 | | | Warranty | 99.1 | | | 9.7 | | | 2.2 | | | 111.0 | | | Reportable segment gross profit | $ | 1,131.6 | | | $ | 63.2 | | | $ | 62.4 | | | $ | 1,257.2 | | | Reconciliation of consolidated gross profit | | | | | | | | | Corporate costs and other - gross profit | | | | | | | (11.7) | | | Total gross profit | | | | | | | $ | 1,245.5 | |
| | | | | | | | | | | | | | | | | | | | | | | | | For the Nine Months Ended September 30, 2025 | | Polaris Powersports | | Marine | | Aixam & Goupil | | Total | | Reportable segment sales | $ | 4,243.1 | | | $ | 374.1 | | | $ | 219.6 | | | $ | 4,836.8 | | | Reconciliation of consolidated sales | | | | | | | | | Corporate | | | | | | | 393.3 | | | Consolidated sales | | | | | | | 5,230.1 | | | | | | | | | | | Purchased materials, logistics and labor | 3,184.8 | | | 306.9 | | | 149.3 | | | 3,641.0 | | | Depreciation and amortization | 133.2 | | | 6.7 | | | 6.6 | | | 146.5 | | | Warranty | 74.7 | | | 7.8 | | | 5.0 | | | 87.5 | | | Reportable segment gross profit | $ | 850.4 | | | $ | 52.7 | | | $ | 58.7 | | | $ | 961.8 | | | Reconciliation of consolidated gross profit | | | | | | | | | Corporate costs and other - gross profit | | | | | | | 22.7 | | | Total gross profit | | | | | | | $ | 984.5 | |
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