XML 46 R35.htm IDEA: XBRL DOCUMENT
v3.26.1

LEASES (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2026
Leases [Abstract] |
Schedule of Assets and Liabilities, Lessee | Leased assets and liabilities included within the Condensed Consolidated Balance Sheets consist of the following (in thousands):
|  | Classification |  | March 31, 2026 |  | December 31, 2025
Right-of-Use Assets |  |  |  |  |  |
Operating |  | Other assets |  | $ | 31,838 |  |  | $ | 35,412 |
Total leased ROU assets |  |  |  | $ | 31,838 |  |  | $ | 35,412 |
Liabilities |  |  |  |  |  |
Current |  |  |  |  |  |
Operating |  | Other accrued liabilities |  | $ | 10,022 |  |  | $ | 13,319 |
Noncurrent |  |  |  |  |  |
Operating |  | Other non-current liabilities |  | 22,892 |  |  | 23,184 |
Total lease liabilities |  |  |  | $ | 32,914 |  |  | $ | 36,503 |
Schedule of Lease, Cost | Lease costs included in the Condensed Consolidated Statements of Operations consist of the following (in thousands):
|  | Classification |  | Three Months Ended March 31, 2026 |  | Three Months Ended March 31, 2025
Operating lease cost |  | Cost of sales, selling expenses and general and administrative expense |  | $ | 3,149 |  |  | $ | 3,588 |
Net lease cost |  |  |  | $ | 3,149 |  |  | $ | 3,588 |
Remaining lease term and discount rates are as follows:
|  | March 31, 2026 |  | December 31, 2025
Weighted average remaining lease term (years) |  |  |  |
Operating leases |  | 3.8 |  | 3.4
Weighted average discount rate |  |  |  |
Operating leases |  | 5.98 | % |  | 5.89 | %
Lease costs included in the Condensed Consolidated Statements of Cash Flows are as follows (in thousands):
|  | Three Months Ended March 31, 2026 |  | Three Months Ended March 31, 2025
Cash paid for amounts included in the measurement of lease liabilities |  |  |  |
Operating cash flows from operating leases |  | $ | 3,149 |  |  | $ | 3,554 |
Schedule of Operating Lease, Liability, Maturity | Maturity of the Company’s lease liabilities as of March 31, 2026 is as follows (in thousands):
|  | Operating Leases |  |  |  |
2026 (remainder) |  | $ | 9,037 |  |  |  |  |
2027 |  | 9,479 |  |  |  |  |
2028 |  | 7,630 |  |  |  |  |
2029 |  | 5,854 |  |  |  |  |
2030 |  | 3,922 |  |  |  |  |
Thereafter |  | 991 |  |  |  |  |
Total lease payments |  | $ | 36,913 |  |  |  |  |
Less: interest |  | 3,982 |  |  |  |  |
Present value of lease payments |  | $ | 32,931 |  |  |  |  |
Schedule of Operating Lease, Lease Income | For the three months ended March 31, 2026 and 2025, the Company’s lease income consisted of the following components (in thousands):
|  | Three Months Ended March 31, 2026 |  | Three Months Ended March 31, 2025
Operating lease income |  |  |  |
Fixed lease income |  | $ | 1,691 |  |  | $ | 649 |
Total lease income |  | $ | 1,691 |  |  | $ | 649 |

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of income from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A + Details
Name: | us-gaap_OperatingLeaseLeaseIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Assets and Liabilities, Lessee [Table Text Block] + References No definition available. + Details
Name: | wnc_AssetsAndLiabilitiesLesseeTableTextBlock
Namespace Prefix: | wnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration