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BUSINESS COMBINATIONS | 6 Months Ended
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Jun. 28, 2025
BUSINESS COMBINATIONS |
BUSINESS COMBINATIONS | F. BUSINESS COMBINATIONS We completed the following acquisitions since the end of June 2024, which were accounted for using the purchase method. Dollars below are in thousands unless otherwise noted: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Net | ​
Company | Acquisition | ​ | Intangible | Tangible | Operating
Name | Date | Purchase Price | Assets | Assets | Segment
​ | June 16, 2025 | $7,360 consideration for 100% asset purchase | $ | 77 | $ | 7,283 | Construction
RWP West, LLC (RWP) | Located in Twin Falls, ID and established in 2007, RWP serves the western portion of the US and is a manufacturer and distributor for the manufactured housing, RV, and cargo markets. The company had trailing 12-month sales of approximately $7 million through April 2025.
​ | December 23, 2024 | $29,901 consideration for 100% asset purchase | $ | 12,662 | $ | 17,239 | Packaging
C&L Wood Products (C&L) | Located in Hartselle, AL and founded in 1975, C&L is a manufacturer of machine-built pallets, mulch, and other wood products. The company had trailing 12-month sales of approximately $25 million through November 2024.
​ The estimated fair values of assets acquired and liabilities assumed are based on available information at the acquisition date and assumptions deemed reasonable by management, supplemented by the expertise of third-party valuation specialists engaged to assist in determining fair value for intangible assets, including goodwill. As of June 28, 2025, the fair value determination of the intangible assets for the above business combinations has not been finalized. Therefore, changes in facts and circumstances may result in adjustments to the initial fair value estimates during the measurement period, which may not exceed one year from the acquisition date. ​ The business combinations mentioned above contributed approximately $13.0 million to net sales and a $0.8 million operating loss during the first six months of 2025. They are not significant to our operating results and thus proforma results for 2025 and 2024 are not presented.

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