XML 74 R59.htm IDEA: XBRL DOCUMENT v3.25.3
Accounting Changes and Error Corrections - Restatement of Purchase Consideration (Details) - USD ($)
$ in Thousands
3 Months Ended 12 Months Ended 48 Months Ended
Sep. 03, 2021
Mar. 31, 2024
Dec. 31, 2023
Sep. 30, 2023
Mar. 31, 2023
Dec. 31, 2022
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2023
Sep. 30, 2024
Jun. 30, 2024
Jun. 30, 2023
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Liabilities and noncontrolling interest:                                  
Goodwill   $ 895,167 $ 773,569 $ 830,403 $ 863,774 $ 863,774 $ 895,916 $ 773,569 $ 863,774 $ 585,972 $ 773,569 $ 876,050 $ 875,650 $ 862,971 $ 928,466 $ 586,258 $ 588,519
Intangible Assets                                  
Goodwill impairment expense     58,000 32,600     8,182 89,401 26,207                
Velocity Outdoor [Member]                                  
Liabilities and noncontrolling interest:                                  
Goodwill     8,182     39,773 0 $ 8,182 39,773 30,079 8,182            
Intangible Assets                                  
Impairment Assessment Assumptions Weighted Average Cost Of Capital         17.00%     15.00%                  
Goodwill impairment expense   8,200         8,182 $ 31,591 0   (72,700)            
Lugano                                  
Liabilities and noncontrolling interest:                                  
Goodwill     0     0 0 0 0 $ 23,328 0            
Intangible Assets                                  
Impairment Assessment Assumptions Weighted Average Cost Of Capital                   12.00%              
Goodwill impairment expense           25,700 0 0 26,207 $ 237,200 (260,600)            
PrimaLoft                                  
Liabilities and noncontrolling interest:                                  
Goodwill     232,536     291,150 232,536 $ 232,536 291,150 $ 0 232,536            
Intangible Assets                                  
Impairment Assessment Assumptions Weighted Average Cost Of Capital               11.30%                  
Goodwill impairment expense             0 $ 57,810 0                
Lugano                                  
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                  
Purchase consideration $ 265,134                                
Assets:                                  
Cash 1,365                                
Accounts receivable 3,352                                
Inventory 36,708                                
Property, Plant, and Equipment 3,135                                
Intangible assets 4,299                                
Other current and noncurrent assets 6,858                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total 55,717                                
Liabilities and noncontrolling interest:                                  
Current liabilities 46,549                                
Other liabilities 3,175                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities 1,430                                
Total liabilities and noncontrolling interest 51,154                                
Net identifiable assets acquired 4,563                                
Goodwill 260,571                                
Intangible Assets                                  
Finite-lived intangible assets acquired 4,299                                
Lugano | Trade name                                  
Intangible Assets                                  
Finite-lived intangible assets acquired 226                                
Lugano | Customer relationships                                  
Intangible Assets                                  
Finite-lived intangible assets acquired 4,073                                
Adjustments | Restatements From Unrecorded Financing Arrangements                                  
Liabilities and noncontrolling interest:                                  
Goodwill   (86,336) (86,338) (86,337) $ (86,337) (86,337) (86,337) (86,338) (86,337)   (86,338) (86,336) (86,337) (86,337) (63,009) (63,010) (63,009)
Adjustments | Lugano | Restatements From Unrecorded Financing Arrangements                                  
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                  
Purchase consideration 0                                
Assets:                                  
Cash (68)                                
Accounts receivable (17,602)                                
Inventory (58,505)                                
Property, Plant, and Equipment 0                                
Intangible assets (78,155)                                
Other current and noncurrent assets (2,235)                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total (156,565)                                
Liabilities and noncontrolling interest:                                  
Current liabilities 39,362                                
Other liabilities 0                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities (21,693)                                
Total liabilities and noncontrolling interest 17,669                                
Net identifiable assets acquired (174,234)                                
Goodwill 174,234                                
Intangible Assets                                  
Finite-lived intangible assets acquired (78,155)                                
Adjustments | Lugano | Restatements From Unrecorded Financing Arrangements | Trade name                                  
Intangible Assets                                  
Finite-lived intangible assets acquired (48,207)                                
Adjustments | Lugano | Restatements From Unrecorded Financing Arrangements | Customer relationships                                  
Intangible Assets                                  
Finite-lived intangible assets acquired (29,948)                                
As Reported                                  
Liabilities and noncontrolling interest:                                  
Goodwill   $ 981,503 $ 859,907 $ 916,740 $ 950,111 $ 950,111 $ 982,253 $ 859,907 $ 950,111   $ 859,907 $ 962,386 $ 961,987 $ 949,308 $ 991,475 $ 649,268 $ 651,528
As Reported | Lugano                                  
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                                  
Purchase consideration 265,134                                
Assets:                                  
Cash 1,433                                
Accounts receivable 20,954                                
Inventory 95,213                                
Property, Plant, and Equipment 3,135                                
Intangible assets 82,454                                
Other current and noncurrent assets 9,093                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total 212,282                                
Liabilities and noncontrolling interest:                                  
Current liabilities 7,187                                
Other liabilities 3,175                                
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities 23,123                                
Total liabilities and noncontrolling interest 33,485                                
Net identifiable assets acquired 178,797                                
Goodwill 86,337                                
Intangible Assets                                  
Finite-lived intangible assets acquired 82,454                                
As Reported | Lugano | Trade name                                  
Intangible Assets                                  
Finite-lived intangible assets acquired 48,433                                
As Reported | Lugano | Customer relationships                                  
Intangible Assets                                  
Finite-lived intangible assets acquired $ 34,021