v3.26.3
REVENUE RECOGNITION
 3 Months Ended
Oct. 04, 2026
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION
2.
REVENUE RECOGNITION

The following tables present the Company's revenue by major product category for each reportable segment:

 

 

 

Three Months Ended October 4, 2026

 

 

 

Performance and Wake

 

 

Leisure

 

 

Recreation and Sport Fishing

 

 

Total

 

Major Product Categories:

 

 

 

 

 

 

 

 

 

 

 

 

Boats and trailers

 

$

75,497

 

 

$

12,592

 

 

$

57,991

 

 

$

146,080

 

Parts

 

 

4,400

 

 

 

355

 

 

 

1,268

 

 

 

6,023

 

Other revenue

 

 

1,807

 

 

 

150

 

 

 

79

 

 

 

2,036

 

Total

 

$

81,704

 

 

$

13,097

 

 

$

59,338

 

 

$

154,139

 

 

 

 

 

Three Months Ended September 28, 2025

 

 

 

Performance and Wake

 

 

Leisure

 

 

Total

 

Major Product Categories:

 

 

 

 

 

 

 

 

 

Boats and trailers

 

$

53,280

 

 

$

10,295

 

 

$

63,575

 

Parts

 

 

3,964

 

 

 

373

 

 

 

4,337

 

Other revenue

 

 

901

 

 

 

189

 

 

 

1,090

 

Total

 

$

58,145

 

 

$

10,857

 

 

$

69,002

 

Contract Liabilities

As of June 30, 2026, the Company had $6.5 million of contract liabilities associated with customer deposits and telematic services. During the three months ended October 4, 2026, $2.3 million was recognized as revenue. As of October 4, 2026, total contract liabilities associated with customer deposits, telematic services, and other of $8.1 million were reported in Accrued expenses and other current liabilities and Other long-term liabilities on the condensed consolidated balance sheet, and $1.6 million is expected to be recognized as revenue during the remainder of the Transition Period.