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NET SALES (Tables)

3 Months Ended

Mar. 31, 2021

Net Sales

Schedule of disaggregation of sales by major source

​

​	​	​	​	​	​	​
​	​	Three months ended
(in thousands)		March 31, 2021			March 31, 2020
Boats and accessories	​	$	77,259	​	$	58,222
Parts	​		1,116	​		897
Net sales	​	$	78,375	​	$	59,119

Schedule of revenue by geographic region

​

​	​	​	​	​	​	​
​	​	Three months ended
(in thousands)		March 31, 2021			March 31, 2020
Domestic	​	$	74,364	​	$	55,732
International	​		4,011	​		3,387
Net sales	​	$	78,375	​	$	59,119

Schedule of timing of revenue recognition

​

​	​	​	​	​	​	​
​	​	Three months ended
(in thousands)		March 31, 2021			March 31, 2020
Products transferred at a point in time	​	$	78,375	​	$	59,119
Products transferred over time	​		—	​		—
Net sales	​	$	78,375	​	$	59,119

Schedule of contract balances

​

​	​	​	​	​	​	​
​	​	March 31,			December 31,
(in thousands)		2021		​	2020
Deferred revenue	​	$	1,405	​	$	1,245

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Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

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