The following table presents the carrying amounts of goodwill as of October 4, 2026 and June 30, 2026 for each of the Company’s reportable segments.


	Performance and Wake		Leisure			Recreation and Sport Fishing		Total
Gross	$	28,493	$	36,238			105,599	$	170,330
Accumulated impairment losses		—		(36,238	)		—		(36,238	)
Goodwill, net at June 30, 2026		28,493		—			105,599		134,092
Measurement period adjustment		—		—			773		773
Goodwill, net at October 4, 2026	$	28,493	$	—		$	106,372	$	134,865

The following table presents the carrying amounts of Other intangible assets, net:


	October 4,							June 30,
	2026							2026
	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	$	(20,352	)	$	24,148	$	44,500	$	(19,784	)	$	24,716
Other		2,600		(2,600	)		—		2,600		(2,600	)		—
		47,100		(22,952	)		24,148		47,100		(22,384	)		24,716

Unamortized intangible assets
Trade names		70,500		(13,000	)		57,500		70,500		(13,000	)		57,500
Total other intangible assets	$	117,600	$	(35,952	)	$	81,648	$	117,600	$	(35,384	)	$	82,216

Amortization expense related to Other intangible assets, net for each of the three months ended October 4, 2026 and September 28, 2025, was $0.6 million and $0.5 million, respectively. Estimated amortization expense for the Transition Period ending December 31, 2026 is $1.1 million.