SEGMENTS (Tables)

3 Months Ended

Mar. 31, 2015

Reportable segment information is as follows (in thousands):

	Commercial		Diversified				Corporate and
Three Months Ended March 31,	Trailer Products		Products		Retail		Eliminations		Consolidated
2015
Net sales
External customers	$	293,742	$	101,041	$	42,814	$	-	$	437,597
Intersegment sales		20,762		2,951		326		(24,039)		-
Total net sales	$	314,504	$	103,992	$	43,140	$	(24,039)	$	437,597

Income (Loss) from operations	$	22,770	$	10,611	$	1,126	$	(7,244)	$	27,263
Reconciling items to income before income taxes
Interest expense										(5,173)
Loss on debt extinguishment										(5,286)
Other, net										(96)
Income before income taxes									$	16,708

2014
Net sales
External customers	$	207,498	$	105,263	$	45,359	$	-	$	358,120
Intersegment sales		20,453		2,790		277		(23,520)		-
Total net sales	$	227,951	$	108,053	$	45,636	$	(23,520)	$	358,120

Income (Loss) from operations	$	8,760	$	13,397	$	1,050	$	(3,742)	$	19,465
Reconciling items to income before income taxes
Interest expense										(5,717)
Other, net										32
Income before income taxes									$	13,780

Major Product Categories and Percentage of Consolidated Net Sales

The following table sets forth the major product categories and their percentage of consolidated net sales (dollars in thousands):

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
Three Months Ended March 31,	$		$		$		$		%
2015
New trailers		287,420		54,017		19,834		361,271		82.6
Used trailers		1,843		1,169		2,571		5,583		1.3
Components, parts and service		1,266		20,609		19,941		41,816		9.6
Equipment and other		3,213		25,246		468		28,927		6.5
Total net external sales		293,742		101,041		42,814		437,597		100.0

	Commercial		Diversified
	Trailer Products		Products		Retail		Consolidated
2014	$		$		$		$		%
New trailers		193,000		54,847		20,271		268,118		74.9
Used trailers		11,248		1,178		3,639		16,065		4.5
Components, parts and service		580		20,420		20,698		41,698		11.6
Equipment and other		2,670		28,818		751		32,239		9.0
Total net external sales		207,498		105,263		45,359		358,120		100.0

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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