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BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 27, 2025

BUSINESS COMBINATIONS

Business acquisitions accounted for using purchase method

We completed the following business combinations in fiscal 2025 and 2024, which were accounted for using the purchase method (in thousands).

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​	​	​	​		Net		​
Company	Acquisition	​	Intangible		Tangible		Operating
Name	Date	Purchase Price	Assets		Assets		Segment
National Supply, LLC (NS)	July 14, 2025	$6,531 consideration for 100% asset purchase	$	3,045	$	3,486	Construction
​	Located in Elkhart, IN, NS is a material supplier in the RV industry.
RWP West, LLC (RWP)	June 16, 2025	$7,360 consideration for 100% asset purchase	$	77	$	7,283	Construction
​	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.
C&L Wood Products (C&L)	December 23, 2024	$29,901 consideration for 100% asset purchase	$	12,662	$	17,239	Packaging
​	Located in Hartselle, AL and founded in 1975, C&L is a manufacturer of machine-built pallets, mulch, and other wood products.

Acquired Intangible Assets

The amounts assigned to major intangible classes for the business combinations mentioned above are as follows (in thousands):

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Non-

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Intangibles -

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Compete

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Customer

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Tax

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Agreements

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Relationships

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Tradename

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Goodwill

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Deductible

NS

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$

—

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$

2,284

*

$

—

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$

761

*

$

3,045

RWP

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77

*

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—

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—

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77

C&L

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—

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3,700

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1,900

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7,062

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12,662

*(estimate)

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