XML 56 R45.htm IDEA: XBRL DOCUMENT
v3.25.3

NONCONTROLLING INTEREST, VARIABLE INTEREST ENTITIES (“VIEs”) AND INVESTMENTS - Narrative (Details) - USD ($) |  | 3 Months Ended | 9 Months Ended
--- | --- | --- | ---
Oct. 01, 2025 | Sep. 30, 2025 | Dec. 31, 2024 | Sep. 30, 2024 | Dec. 31, 2023 | Sep. 30, 2025 | Sep. 30, 2024
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Notes receivable issued to unconsolidated entity |  |  |  |  |  | $ 12,350,000 | $ 10,200,000
Long-term debt, gross |  | $ 425,000,000 | $ 400,000,000 |  |  | 425,000,000 |
Linq |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Notes receivable issued to unconsolidated entity |  |  |  |  | $ 2,500,000 |  |
Excess cash distribution, term |  |  |  |  | 30 days |  |
Linq | Wabash |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Long-term line of credit |  | 23,500,000 |  |  |  | 23,500,000 |
Linq | Wabash | Line of Credit |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Line of credit facility, maximum borrowing capacity |  | $ 10,000,000 |  |  |  | $ 10,000,000 |
Interest rate, stated percentage |  | 7.00% |  |  |  | 7.00% |
Line of credit facility, additional borrowing capacity |  |  | 15,000,000 |  |  |  |
Line of credit facility accordion feature increase amount |  | $ 35,000,000 |  |  |  | $ 35,000,000 |
Long-term debt, gross |  | 12,400,000 |  | $ 8,700,000 |  | 12,400,000 | 8,700,000
Interest income (less than) |  | $ 400,000 |  | $ 100,000 |  | $ 900,000 | $ 200,000
Linq | Wabash | Revolving Credit Agreement | Line of Credit |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Line of credit facility, maximum borrowing capacity |  |  | $ 25,000,000 |  |  |  |
Partners | Linq |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Notes receivable issued to unconsolidated entity |  |  |  |  | $ 2,600,000 |  |
Linq |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Ownership percentage |  |  |  |  | 49.00% |  |
Put and call exercise rights duration (in years) |  |  |  |  | 7 years |  |
Linq | Subsequent Event |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Notes receivable issued to unconsolidated entity | $ 6,400,000 |  |  |  |  |  |
Linq | Partners |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Ownership percentage |  |  |  |  | 51.00% |  |
Wabash Parts LLC |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Excess cash distribution, term |  |  | 30 days |  |  |  |
Noncontrolling interest, ownership percentage by parent |  | 50.00% |  |  |  | 50.00% |
Noncontrolling interest, ownership percentage by noncontrolling owners |  | 50.00% |  |  |  | 50.00% |
Up Labs Ventures |  |  |  |  |  |  |
Other Ownership Interests [Line Items] |  |  |  |  |  |  |
Notes receivable issued to unconsolidated entity |  |  | $ 6,000,000 |  |  |  |
Investment fee percentage |  |  |  |  |  | 2.00% |
Inflation adjustments and expenses, amount |  |  |  |  |  | $ 500,000 |

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)(a)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of interest income classified as operating and nonoperating. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 48 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48 + Details
Name: | us-gaap_InterestIncomeOperatingAndNonoperating
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
Name: | us-gaap_LineOfCredit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 7: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69C -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1D -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4 + Details
Name: | us-gaap_LongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByNoncontrollingOwners
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The parent entity's interest in net assets of the subsidiary, expressed as a percentage. + References No definition available. + Details
Name: | us-gaap_MinorityInterestOwnershipPercentageByParent
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_OtherOwnershipInterestsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13 + Details
Name: | us-gaap_PaymentsToAcquireEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481203/810-10-50-5A + Details
Name: | us-gaap_VariableInterestEntityOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity Method Investments, Excess Cash Distribution, Term + References No definition available. + Details
Name: | wnc_EquityMethodInvestmentsExcessCashDistributionTerm
Namespace Prefix: | wnc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Equity Method Investments, Put And Call Exercise Rights, Duration + References No definition available. + Details
Name: | wnc_EquityMethodInvestmentsPutAndCallExerciseRightsDuration
Namespace Prefix: | wnc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Inflation Adjustments And Expenses, Amount + References No definition available. + Details
Name: | wnc_InflationAdjustmentsAndExpensesAmount
Namespace Prefix: | wnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Investment Fee Percentage + References No definition available. + Details
Name: | wnc_InvestmentFeePercentage
Namespace Prefix: | wnc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line of Credit Facility Accordion Feature Increase Amount + References No definition available. + Details
Name: | wnc_LineOfCreditFacilityAccordionFeatureIncreaseAmount
Namespace Prefix: | wnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line Of Credit Facility, Additional Borrowing Capacity + References No definition available. + Details
Name: | wnc_LineOfCreditFacilityAdditionalBorrowingCapacity
Namespace Prefix: | wnc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=wnc_LinqMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=wnc_LinqMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=wnc_WabashMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreditFacilityAxis=us-gaap_LineOfCreditMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CreditFacilityAxis=us-gaap_RevolvingCreditFacilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_LongtermDebtTypeAxis=us-gaap_LineOfCreditMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=wnc_PartnersMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=wnc_LinqMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=wnc_WabashPartsLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_OwnershipAxis=wnc_UpLabsVenturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |