Quarterly report pursuant to Section 13 or 15(d)

GOODWILL AND INTANGIBLE ASSETS (Tables)

GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2024


	Outdoor		Adventure		Total

Goodwill	$	29,507	$	91,375	$	120,882
Accumulated goodwill impairments		(29,507)		(52,071)		(81,578)

Balance at December 31, 2023		-		39,320		39,320

Impact of foreign currency exchange rates		-		(1,020)		(1,020)

Balance at March 31, 2024	$	-	$	38,300	$	38,300

Schedule Of Indefinite Lived Intangible Assets


Balance at December 31, 2023	$	58,527

Impact of foreign currency exchange rates		(1,630)

Balance at March 31, 2024	$	56,897

Schedule Of Trademarks


	March 31, 2024		December 31, 2023
Black Diamond	$	19,600	$	19,600
PIEPS		3,012		3,080
Rhino-Rack		24,644		25,767
MAXTRAX		9,641		10,080
	$	56,897	$	58,527

Schedule Of Definite Lived Intangible Assets, Net


Gross balance at December 31, 2023	$	82,103

Disposal		(163)
Impact of foreign currency exchange rates		(2,620)

Gross balance at March 31, 2024	$	79,320

Schedule Of Intangible Assets, Net Of Amortization


	March 31, 2024
	Gross		Accumulated Amortization		Net		Weighted Average Useful Life
Intangibles subject to amortization
Customer relationships	$	59,383	$	(31,475)	$	27,908		13.8 years
Product technologies		17,292		(9,305)		7,987		10.0 years
Tradenames		1,698		(67)		1,631		12.0 years
Core technologies		947		(947)		-		10.0 years
	$	79,320	$	(41,794)	$	37,526		12.9 years

	December 31, 2023
	Gross		Accumulated Amortization		Net		Weighted Average Useful Life

Customer relationships	$	61,215	$	(30,478)	$	30,737		13.8 years
Product technologies		18,003		(9,014)		8,989		10.0 years
Tradenames		1,938		(198)		1,740		11.4 years
Core technologies		947		(947)		-		10.0 years
	$	82,103	$	(40,637)	$	41,466		12.9 years

Future Amortization Expense For Definite-Lived Intangible Assets


Years Ending December 31,	Amortization Expense
2024 (excluding the three months ended March 31, 2024)	$	7,156
2025		8,038
2026		6,276
2027		4,568
2028		3,360
2029		2,522
Thereafter		5,606
	$	37,526

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482573/350-20-50-2

+ Details