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v3.26.1

REVENUE (Tables) | 6 Months Ended
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Jun. 28, 2026
Revenues [Abstract] |
Schedule of Revenue by Product Category | The following table summarizes total revenue by division category during the 13-week periods and 26-week periods ended June 28, 2026 and June 29, 2025.
| For the thirteen weeks ended |  | For the twenty-six weeks ended
| June 28, 2026 |  | June 29, 2025 |  | June 28, 2026 |  | June 29, 2025
American Performance | $ | 99,929 |  |  | $ | 101,412 |  |  | $ | 186,934 |  |  | $ | 193,254 |
Euro & Import | 8,437 |  |  | 12,208 |  |  | 15,283 |  |  | 23,163 |
Truck & Off-Road | 39,871 |  |  | 35,017 |  |  | 72,145 |  |  | 66,246 |
Safety & Racing | 23,770 |  |  | 18,024 |  |  | 44,975 |  |  | 37,042 |
Net sales | $ | 172,007 |  |  | $ | 166,661 |  |  | $ | 319,337 |  |  | $ | 319,705 |
Schedule of Revenue Based on Geographic Location | The following table summarizes total revenue based on geographic location from which the product is shipped:
| For the thirteen weeks ended |  | For the twenty-six weeks ended
| June 28, 2026 |  | June 29, 2025 |  | June 28, 2026 |  | June 29, 2025
United States | $ | 162,661 |  |  | $ | 162,414 |  |  | $ | 304,309 |  |  | $ | 309,905 |
Italy | 9,346 |  |  | 4,247 |  |  | 15,028 |  |  | 9,800 |
Net sales | $ | 172,007 |  |  | $ | 166,661 |  |  | $ | 319,337 |  |  | $ | 319,705 |

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- Definition Tabular disclosure of revenue attributed to country of domicile and foreign country from which revenue is derived if it is not provided as part of reportable segment information. Includes, but is not limited to, subtotal of geographical information about group of countries. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41 + Details
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- Definition Tabular disclosure of revenue by product and service if it is not provided as part of reportable segment information. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40 + Details
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