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NET SALES - Disaggregate sales by major source (Details) - USD ($)
$ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Disaggregation of revenue:        
Net sales $ 77,786 $ 100,061 $ 312,858 $ 272,486
Boats and accessories        
Disaggregation of revenue:        
Net sales 76,155 98,687 308,436 268,358
Parts        
Disaggregation of revenue:        
Net sales $ 1,631 $ 1,374 $ 4,422 $ 4,128