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NET SALES (Tables)
6 Months Ended
Jun. 30, 2021
Net Sales  
Schedule of disaggregation of sales by major source

Three months ended

Six months ended

(in thousands)

    

June 30, 2021

    

June 30, 2020

    

June 30, 2021

    

June 30, 2020

Boats and accessories

$

65,810

$

39,652

$

143,069

$

97,874

Parts

 

1,449

 

1,166

 

2,565

 

2,063

Net sales

$

67,259

$

40,818

$

145,634

$

99,937

Schedule of revenue by geographic region

Three months ended

Six months ended

(in thousands)

    

June 30, 2021

    

June 30, 2020

    

June 30, 2021

    

June 30, 2020

Domestic

$

63,796

$

38,818

$

138,160

$

94,551

International

 

3,463

 

2,000

 

7,474

 

5,386

Net sales

$

67,259

$

40,818

$

145,634

$

99,937

Schedule of timing of revenue recognition

Three months ended

Six months ended

(in thousands)

    

June 30, 2021

    

June 30, 2020

    

June 30, 2021

    

June 30, 2020

Products transferred at a point in time

$

67,259

$

40,818

$

145,634

$

99,937

Products transferred over time

 

 

 

 

Net sales

$

67,259

$

40,818

$

145,634

$

99,937

Schedule of contract balances

June 30, 

    

December 31, 

(in thousands)

    

2021

2020

Deferred revenue

$

3,133

$

1,245