CAMPING WORLD HOLDINGS, INC., 10-K filed on 2/27/2026
Annual Report
v3.25.4
Document and Entity Information - USD ($)
12 Months Ended
Dec. 31, 2025
Feb. 20, 2026
Jun. 30, 2025
Document and Entity Information      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Document Transition Report false    
Securities Act File Number 001-37908    
Entity Registrant Name CAMPING WORLD HOLDINGS, INC.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 81-1737145    
Entity Address, Address Line One 2 Marriott Drive    
Entity Address, City or Town Lincolnshire    
Entity Address, State or Province IL    
Entity Address, Postal Zip Code 60069    
City Area Code 847    
Local Phone Number 808-3000    
Title of 12(b) Security Class A Common Stock,    
Trading Symbol CWH    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 1,027,431,568
Documents Incorporated by Reference [Text Block]

Portions of the registrant’s Proxy Statement relating to its 2026 Annual Meeting of Stockholders to be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year ended December 31, 2025 are incorporated herein by reference in Part III.

   
Entity Central Index Key 0001669779    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
Auditor Name Deloitte & Touche LLP    
Auditor Firm ID 34    
Auditor Location Chicago, Illinois    
Class A Common Stock      
Document and Entity Information      
Entity Common Stock, Shares Outstanding   63,519,784  
Class B Common Stock      
Document and Entity Information      
Entity Common Stock, Shares Outstanding   39,466,964  
Class C Common Stock      
Document and Entity Information      
Entity Common Stock, Shares Outstanding   1  
v3.25.4
Consolidated Balance Sheets - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 215,043 $ 208,422
Contracts in transit 53,327 61,222
Accounts receivable, net 170,498 120,412
Inventories 2,111,900 1,821,837
Prepaid expenses and other assets 67,338 58,045
Assets held for sale 175 1,350
Total current assets 2,618,281 2,271,288
Property and equipment, net 832,062 846,760
Operating lease assets 790,974 739,352
Deferred tax assets, net 1,426 215,140
Intangible assets, net 15,824 19,469
Goodwill 749,321 734,023
Other assets 36,446 37,245
Total assets 5,044,334 4,863,277
Current liabilities:    
Accounts payable 147,707 145,346
Accrued liabilities 128,399 118,557
Deferred revenues 90,456 92,124
Current portion of operating lease liabilities 65,365 61,993
Current portion of finance lease liabilities 8,820 7,044
Current portion of Tax Receivable Agreement liability 1,416 0
Current portion of long-term debt 57,939 23,275
Notes payable - floor plan, net 1,603,645 1,161,713
Other current liabilities 79,391 70,900
Total current liabilities 2,183,138 1,680,952
Operating lease liabilities, net of current portion 804,167 764,113
Finance lease liabilities, net of current portion 125,384 131,004
Tax Receivable Agreement liability, net of current portion 0 150,372
Long-term debt, net of current portion 1,413,618 1,493,318
Deferred revenues 56,773 63,642
Other long-term liabilities 89,455 94,927
Total liabilities 4,672,535 4,378,328
Commitments and contingencies
Stockholders' equity:    
Preferred stock, par value $0.01 per share - 20,000 shares authorized; none issued and outstanding 0 0
Additional paid-in capital 216,944 193,692
Retained earnings 11,008 132,241
Total stockholders' equity attributable to Camping World Holdings, Inc. 228,590 326,562
Non-controlling interests 143,209 158,387
Total stockholders' equity 371,799 484,949
Total liabilities and stockholders' equity 5,044,334 4,863,277
Class A Common Stock    
Stockholders' equity:    
Common stock 634 625
Class B Common Stock    
Stockholders' equity:    
Common stock 4 4
Class C Common Stock    
Stockholders' equity:    
Common stock $ 0 $ 0
v3.25.4
Consolidated Balance Sheets (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Stockholders' equity:    
Preferred stock, par value $ 0.01 $ 0.01
Preferred stock, authorized 20,000,000 20,000,000
Preferred stock, issued 0 0
Preferred stock, outstanding 0 0
Class A Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.01 $ 0.01
Common stock, authorized 250,000,000 250,000,000
Common stock, issued 63,437,000 62,502,000
Common stock, outstanding 63,437,000 62,502,000
Class B Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.0001 $ 0.0001
Common stock, authorized 75,000,000 75,000,000
Common stock, issued 39,466,000 39,466,000
Common stock, outstanding 39,466,000 39,466,000
Class C Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.0001 $ 0.0001
Common stock, authorized 1 1
Common stock, issued 1 1
Common stock, outstanding 1 1
v3.25.4
Consolidated Statements of Operations - USD ($)
shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue:      
Total revenue $ 6,369,149 $ 6,099,974 $ 6,226,547
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue 4,491,997 4,274,478 4,347,898
Operating expenses:      
Selling, general, and administrative 1,603,222 1,573,117 1,538,988
Depreciation and amortization 95,335 81,190 68,643
Long-lived asset impairment 1,237 15,061 9,269
Gain on lease termination and/or remeasurement (1,996) (2,297) (103)
(Gain) loss on sale or disposal of assets (850) 9,855 (5,222)
Total operating expenses 1,696,948 1,676,926 1,611,575
Income from operations 180,204 148,570 267,074
Other expense:      
Floor plan interest expense (76,786) (95,121) (83,075)
Other interest expense, net (121,836) (140,444) (135,270)
Tax Receivable Agreement liability adjustment 148,956 0 2,442
Other expense, net (10,379) (3,262) (1,769)
Total other expense (60,045) (238,827) (217,672)
Income (loss) before income taxes 120,159 (90,257) 49,402
Income tax (expense) benefit (225,797) 11,377 3,527
Net (loss) income (105,638) (78,880) 52,929
Less: net (loss) income attributable to non-controlling interests 15,839 40,243 (19,557)
Net (loss) income attributable to Camping World Holdings, Inc. $ (89,799) $ (38,637) $ 33,372
Class A Common Stock      
(Loss) earnings per share of Class A common stock:      
Basic $ (1.43) $ (0.8) $ 0.75
Diluted $ (1.43) $ (0.8) $ 0.57
Weighted average shares of Class A common stock outstanding:      
Basic 62,724 48,005 44,626
Diluted 62,724 48,005 84,972
Good Sam Services and Plans      
Revenue:      
Total revenue $ 199,751 $ 194,575 $ 193,827
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue 84,201 70,726 59,391
RV and Outdoor Retail      
Revenue:      
Total revenue 6,169,398 5,905,399 6,032,720
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue 4,407,796 4,203,752 4,288,507
RV and Outdoor Retail | New vehicles      
Revenue:      
Total revenue 2,761,149 2,825,640 2,576,278
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue 2,396,241 2,418,169 2,175,819
RV and Outdoor Retail | Used vehicles      
Revenue:      
Total revenue 1,970,224 1,613,849 1,979,632
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue 1,605,232 1,317,152 1,574,238
RV and Outdoor Retail | Products, service and other      
Revenue:      
Total revenue 756,984 820,111 870,038
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue 401,598 463,640 533,625
RV and Outdoor Retail | Finance and insurance, net      
Revenue:      
Total revenue 639,544 599,718 562,256
RV and Outdoor Retail | Good Sam Club      
Revenue:      
Total revenue 41,497 46,081 44,516
Costs applicable to revenue (exclusive of depreciation and amortization shown separately below):      
Total costs applicable to revenue $ 4,725 $ 4,791 $ 4,825
v3.25.4
Consolidated Statements of Stockholders' Equity - USD ($)
shares in Thousands, $ in Thousands
Common Stock
Class A Common Stock
Common Stock
Class B Common Stock
Common Stock
Class C Common Stock
Additional Paid-in Capital
Treasury Stock
Retained Earnings
Non-Controlling Interest
Total
Balance at Dec. 31, 2022 $ 476 $ 4 $ 0 $ 146,920 $ (179,732) $ 229,086 $ 99,856 $ 296,610
Balance (in shares) at Dec. 31, 2022 47,571 41,466 0          
Balance (in shares) at Dec. 31, 2022         (5,130)      
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Stock-based compensation $ 0 $ 0 $ 0 9,458 $ 0 0 11,391 20,849
Exercise of stock options $ 0 $ 0 $ 0 (238) $ 627 0 0 389
Exercise of stock options (in shares) 0 0 0   18      
Non-controlling interest adjustment for capital contribution of proceeds from the exercise of stock options $ 0 $ 0 $ 0 (485) $ 0 0 161 (324)
Vesting of restricted stock units $ 0 $ 0 $ 0 (25,080) $ 29,542 0 (4,024) 438
Vesting of restricted stock units (in shares) 0 0 0   844      
Repurchases of Class A common stock for withholding taxes on vested RSUs $ 0 $ 0 $ 0 3,016 $ (9,877) 0 0 (6,861)
Repurchases of Class A common stock for withholding taxes on vested RSUs (in shares) 0 0 0   (283)      
Redemption of LLC common units for Class A common stock $ 20 $ 0 $ 0 1,169 $ 0 0 (4,739) (3,550)
Redemption of LLC common units for Class A common stock (in shares) 2,000 (2,000) 0   0      
Distributions to holders of LLC common units $ 0 $ 0 $ 0 0 $ 0 0 (31,510) (31,510)
Dividends [1] 0 0 0 0 0 (66,831) 0 (66,831)
Establishment of liabilities under the Tax Receivable Agreement and related changes to deferred tax assets associated with that liability 0 0 0 (4,164) 0 0 0 (4,164)
Non-controlling interest adjustment 0 0 0 1,069 0 0 (1,069) 0
Net (loss) income 0 0 0 0 0 33,372 19,557 52,929
Balance at Dec. 31, 2023 $ 496 $ 4 $ 0 131,665 $ (159,440) 195,627 89,623 257,975
Balance (in shares) at Dec. 31, 2023 49,571 39,466 0          
Balance (in shares) at Dec. 31, 2023         (4,551)      
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Public offering of Class A common stock, net of underwriting discounts and commissions $ 126 $ 0 $ 0 185,080 $ 148,150 0 0 333,356
Public offering of Class A common stock, net of underwriting discounts and commissions (in shares) 12,601 0 0   4,229      
Offering costs related to public offering of Class A common stock $ 0 $ 0 $ 0 (980) $ 0 0 0 (980)
Non-controlling interest adjustment for capital contribution of proceeds from the public offering of Class A common stock 0 0 0 (118,798) 0 0 118,798 0
Stock-based compensation 0 0 0 11,764 0 0 9,842 21,606
Exercise of stock options $ 0 $ 0 $ 0 (345) $ 894 0 0 549
Exercise of stock options (in shares) 0 0 0   25      
Non-controlling interest adjustment for capital contribution of proceeds from the exercise of stock options $ 0 $ 0 $ 0 (239) $ 0 0 239 0
Vesting of restricted stock units $ 3 $ 0 $ 0 (13,097) $ 15,320 0 (2,226) 0
Vesting of restricted stock units (in shares) 280 0 0   437      
Repurchases of Class A common stock for withholding taxes on vested RSUs $ (1) $ 0 $ 0 (487) $ (4,924) 0 0 (5,412)
Repurchases of Class A common stock for withholding taxes on vested RSUs (in shares) (99) 0 0   (140)      
Redemption of LLC common units for Class A common stock $ 1 $ 0 $ 0 1,531 $ 0 0 (682) 850
Redemption of LLC common units for Class A common stock (in shares) 149 0 0   0      
Distributions to holders of LLC common units $ 0 $ 0 $ 0 0 $ 0 0 (18,682) (18,682)
Dividends [1] 0 0 0 0 0 (24,749) 0 (24,749)
Establishment of liabilities under the Tax Receivable Agreement and related changes to deferred tax assets associated with that liability 0 0 0 (684) 0 0 0 (684)
Non-controlling interest adjustment 0 0 0 (1,718) 0 0 1,718 0
Net (loss) income 0 0 0 0 0 (38,637) (40,243) (78,880)
Balance at Dec. 31, 2024 $ 625 $ 4 $ 0 193,692 $ 0 132,241 158,387 484,949
Balance (in shares) at Dec. 31, 2024 62,502 39,466 0          
Balance (in shares) at Dec. 31, 2024         0      
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Stock-based compensation $ 0 $ 0 $ 0 23,404 $ 0 0 14,874 38,278
Vesting of restricted stock units $ 12 $ 0 $ 0 3,713 $ 0 0 (3,725) 0
Vesting of restricted stock units (in shares) 1,263 0 0   0      
Repurchases of Class A common stock for withholding taxes on vested RSUs $ (4) $ 0 $ 0 (6,032) $ 0 0 0 (6,036)
Repurchases of Class A common stock for withholding taxes on vested RSUs (in shares) (460) 0 0   0      
Stock award to employee $ 2 $ 0 $ 0 564 $ 0 0 (566) 0
Stock award to employee (in shares) 217 0 0   0      
Repurchases of Class A common stock for withholding taxes on stock award to employee $ (1) $ 0 $ 0 (854) $ 0 0 0 (855)
Repurchases of Class A common stock for withholding taxes on stock award to employee (in shares) (85) 0 0   0      
Distributions to holders of LLC common units $ 0 $ 0 $ 0 0 $ 0 0 (7,465) (7,465)
Dividends [1] 0 0 0 0 0 (31,434) 0 (31,434)
Non-controlling interest adjustment 0 0 0 2,457 0 0 (2,457) 0
Net (loss) income 0 0 0 0 0 (89,799) (15,839) (105,638)
Balance at Dec. 31, 2025 $ 634 $ 4 $ 0 $ 216,944 $ 0 $ 11,008 $ 143,209 $ 371,799
Balance (in shares) at Dec. 31, 2025 63,437 39,466 0          
Balance (in shares) at Dec. 31, 2025         0      
[1] The Company declared dividends per share of Class A common stock of $0.50, $0.50 and $1.50 per share in 2025, 2024, and 2023, respectively.
v3.25.4
Consolidated Statements of Stockholders' Equity (Parenthetical) - $ / shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Class A Common Stock      
Dividends declared per share $ 0.5 $ 0.5 $ 1.5
v3.25.4
Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating activities      
Net (loss) income $ (105,638) $ (78,880) $ 52,929
Adjustments to reconcile net (loss) income to net cash provided by operating activities:      
Depreciation and amortization 95,335 81,190 68,643
Stock-based compensation 44,278 21,585 24,086
Gain on lease termination and/or remeasurement (2,573) (6,813) (103)
Long-lived asset impairment 1,237 15,061 9,269
(Gain) loss on sale or disposal of assets (850) 9,855 (5,222)
Provision for credit losses 5,618 754 (892)
Noncash lease expense 59,527 56,685 61,045
Accretion of original debt issuance discount 2,607 2,416 2,207
Noncash interest 4,319 3,109 2,846
Deferred income taxes 213,714 (12,946) (14,208)
Tax Receivable Agreement liability adjustment (148,956) 0 (2,442)
Change in assets and liabilities, net of acquisitions:      
Receivables and contracts in transit (3,413) 10,173 (23,957)
Inventories (222,853) 228,024 200,940
Prepaid expenses and other assets (11,217) (9,824) 16,070
Accounts payable and other accrued expenses 4,940 (8,908) 287
Payment pursuant to Tax Receivable Agreement 0 (13,350) (10,937)
Deferred revenues (8,537) (3,380) (6,796)
Operating lease liabilities (63,328) (59,150) (60,033)
Other, net 3,805 9,558 (2,925)
Net cash (used in) provided by operating activities (131,985) 245,159 310,807
Investing activities      
Purchases of property and equipment (129,442) (90,837) (131,080)
Proceeds from sale or disposal of property and equipment 7,152 4,025 3,204
Purchases of real property (122,842) (9,602) (67,194)
Proceeds from the sale or disposal of real property 130,624 58,153 40,785
Purchases of businesses, net of cash acquired (81,203) (72,323) (209,459)
Proceeds from divestiture of business 11,027 19,957 0
Purchases of other investments (16,918) 0 (3,444)
Proceeds from other investments 440 0 0
Purchases of intangible assets 0 (143) (2,218)
Proceeds from sale of intangible assets 0 2,595 0
Net cash used in investing activities (201,162) (88,175) (369,406)
Financing activities      
Proceeds from long-term debt 0 55,624 59,227
Payments on long-term debt (49,920) (80,939) (38,958)
Net proceeds (payments) on notes payable - floor plan, net 444,761 (217,857) 59,280
Borrowings on revolving line of credit 0 43,000 0
Payments on revolving line of credit 0 (63,885) 0
Payments on finance leases (8,353) (7,485) (5,497)
Payments on sale-leaseback arrangement (202) (198) (187)
Payment of debt issuance costs (56) (1,123) (937)
Payments on contingent consideration (100) 0 0
Proceeds from issuance of Class A common stock sold in a public offering, net of underwriter discounts and commissions 0 333,356 0
Payments of stock offering costs (572) (408) 0
Dividends on Class A common stock (31,434) (24,749) (66,831)
Proceeds from exercise of stock options 0 549 389
RSU shares withheld for tax (6,036) (5,412) (6,861)
Stock award shares withheld for tax (855) 0 0
Distributions to holders of LLC common units (7,465) (18,682) (31,510)
Net cash provided by (used in) financing activities 339,768 11,791 (31,885)
Increase (decrease) in cash and cash equivalents 6,621 168,775 (90,484)
Cash and cash equivalents at beginning of the period 208,422 39,647 130,131
Cash and cash equivalents at end of the period $ 215,043 $ 208,422 $ 39,647
v3.25.4
Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies  
Summary of Significant Accounting Policies

1. Summary of Significant Accounting Policies

Principles of Consolidation and Basis of Presentation

The consolidated financial statements include the accounts of Camping World Holdings, Inc. (“CWH”) and its subsidiaries (collectively, the “Company”) and are presented in accordance with accounting principles generally accepted in the United States (“GAAP”). All intercompany accounts and transactions of the Company and its subsidiaries have been eliminated in consolidation.

CWH was formed on March 8, 2016 as a Delaware corporation for the purpose of facilitating an initial public offering (the “IPO”) and other related transactions in order to carry on the business of CWGS Enterprises, LLC (“CWGS, LLC”). CWGS, LLC was formed in March 2011 when it received, through contribution from its then parent company, all of the membership interests of Affinity Group Holding, LLC and FreedomRoads Holding Company, LLC (“FreedomRoads”). The IPO and related reorganization transactions that occurred on October 6, 2016 resulted in CWH as the sole managing member of CWGS, LLC, with CWH having sole voting power in and control of the management of CWGS, LLC (see Note 19 — Stockholders’ Equity). As of December 31, 2025, 2024, and 2023, CWH owned 61.4%, 61.0% and 52.9%, respectively, of CWGS, LLC. Accordingly, the Company consolidates the financial results of CWGS, LLC and reports a non-controlling interest in its consolidated financial statements.

The Company does not have any material components of other comprehensive income recorded within its consolidated financial statements and, therefore, does not separately present a statement of comprehensive income in its consolidated financial statements.

Description of the Business

Camping World Holdings, Inc., together with its subsidiaries, is America’s largest retailer of RVs and related products and services. As noted above, CWGS, LLC is a holding company and operates through its subsidiaries. The Company has the following two reportable segments: (i) Good Sam Services and Plans and (ii) RV and Outdoor Retail. See Note 23 – Segments Information for further information about the Company’s segments. Within the Good Sam Services and Plans segment, the Company primarily derives revenue from the sale of the following offerings: emergency roadside assistance plans; commissions on property and casualty insurance programs; travel assist programs; extended vehicle service contracts; vehicle financing and refinancing assistance; and consumer publications and directories. Within the RV and Outdoor Retail segment, the Company primarily derives revenue from the sale of new and used RVs; commissions on the finance and insurance contracts related to the sale of RVs; the sale of RV service and collision work; the sale of RV parts, accessories, and supplies; the sale of outdoor products, equipment, gear and supplies; and the sale of Good Sam Club memberships and co-branded credit cards. The Company operates a national network of RV dealerships and service centers as well as a comprehensive e-commerce platform, primarily under the Camping World brand, and markets its products and services primarily to RV and outdoor enthusiasts.

Use of Estimates

The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. In preparing these consolidated financial statements, management has made its best estimates and judgments of certain amounts included in the consolidated financial statements, giving due consideration to materiality. The Company bases its estimates and judgments on historical experience and other assumptions that management believes are reasonable. However, application of these accounting policies involves the

exercise of judgment and use of assumptions as to future uncertainties and, as a result, actual results could differ materially from these estimates. The Company periodically evaluates estimates and assumptions used in the preparation of the consolidated financial statements and makes changes on a prospective basis when adjustments are necessary. Significant estimates made in the accompanying consolidated financial statements include certain assumptions related to accounts receivable, inventory, goodwill, intangible assets, long-lived assets, long-lived asset impairments, valuation allowance on deferred tax assets, program cancellation reserves, chargebacks, accruals related to estimated tax liabilities, product return reserves, loyalty point program breakage, and other liabilities.

Cash and Cash Equivalents

The Company considers all short-term, highly liquid investments purchased with an original maturity date of three months or less to be cash equivalents. The carrying amount approximates fair value because of the short-term maturity of these instruments. Outstanding checks that are in excess of the cash balances at certain banks are included in accrued liabilities in the accompanying consolidated balance sheets, and changes in the amounts are reflected in operating cash flows in the accompanying consolidated statement of cash flows.

Contracts in Transit, Accounts Receivable and Current Expected Credit Losses

Contracts in transit consist of amounts due from non-affiliated financing institutions on retail finance contracts from vehicle sales for the portion of the vehicle sales price financed by the Company’s customers. These retail installment sales contracts are typically funded within ten days of the initial approval of the retail installment sales contract by the third-party lender.

Accounts receivable are stated at realizable value, net of an allowance for credit losses. Accounts receivable balances due in excess of one year were $6.0 million as of December 31, 2025 and $7.4 million as of December 31, 2024, which are included in other assets in the accompanying consolidated balance sheets.

The allowance for credit losses is based on management’s assessment of the collectability of its customer accounts. The Company regularly reviews the composition of the accounts receivable aging, historical bad debts, changes in payment patterns, customer creditworthiness, current economic trends, and reasonable and supportable forecasts about the future. Relevant risk characteristics include customer size and historical loss patterns. Management has evaluated the expected credit losses related to contracts in transit and determined that no allowance for credit losses was required as of December 31, 2025 and 2024. Management additionally has evaluated the expected credit losses related to accounts receivable and determined that allowances for credit losses of approximately $3.4 million as of December 31, 2025 and $2.7 million as of December 31, 2024 were required.

The following table details the changes in the allowance for credit losses relating to current receivables and notes receivables:

Year Ended December 31,

2025

2024

Accounts

Notes

Accounts

($ in thousands)

  ​ ​ ​

Receivable

Receivable

Total

Receivable

Allowance for credit losses:

Balance, beginning of period

$

2,748

$

$

2,748

$

2,978

Charged to bad debt expense

1,461

4,157

5,618

754

Deductions(1)

(787)

(1,000)

(1,787)

(984)

Balance, end of period

$

3,422

$

3,157

$

6,579

$

2,748

(1)These amounts primarily relate to the write off of uncollectable accounts after collection efforts have been exhausted.

Concentration of Credit Risk

The Company’s most significant industry concentration of credit risk is with financial institutions from which the Company has recorded receivables and contracts in transit. These financial institutions provide financing to the Company’s customers for the purchase of a vehicle in the normal course of business. These receivables are short-term in nature and are from various financial institutions located throughout the United States.

The Company has cash deposited in various financial institutions that is in excess of the insurance limits provided by the Federal Deposit Insurance Corporation. The amount in excess of FDIC limits as of December 31, 2025 and 2024 was approximately $238.9 million and $231.5 million, respectively.

The Company is potentially subject to concentrations of credit risk in accounts receivable. Concentrations of credit risk with respect to accounts receivable are limited due to the large number of customers and their geographic dispersion.

Inventories

New and used RV inventories consist primarily of new and used recreational vehicles held for sale valued using the specific-identification method and valued at the lower of cost or net realizable value. Cost includes purchase costs, reconditioning costs, dealer-installed accessories, freight, and rebates. For vehicles accepted in trades, the cost is the fair value of such used vehicles at the time of the trade-in plus reconditioning costs. Products, parts, accessories, and other inventories primarily consist of installable parts, as well as retail travel and leisure specialty merchandise and are stated at lower of cost, including freight and rebates, or net realizable value using the first in, first out method.

Assets Held for Sale

The Company continually evaluates its portfolio for non-strategic assets and classifies assets and liabilities to be sold (“Disposal Group”) as held for sale in the period in which all specified GAAP criteria are met. Upon determining that a Disposal Group meets the criteria to be classified as held for sale, but does not meet the criteria for discontinued operations, the Company reports the assets and liabilities of the Disposal Group, if material, as separate line items on the consolidated balance sheets and ceases to record depreciation and amortization relating to the Disposal Group.

The Company initially measures a Disposal Group that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a Disposal Group until the date of sale. The estimated fair value for Disposal Groups comprised of properties are typically based on appraisals and/or offers from prospective buyers.

Property and Equipment, net

Property and equipment is recorded at historical cost, net of accumulated depreciation and amortization, and, if applicable, impairment charges. Depreciation of property and equipment is provided using the straight-line method over the following estimated useful lives of the assets:

  ​ ​ ​

Years

Building and improvements

5-40

Leasehold improvements

3-40

Furniture, fixtures and equipment

3-12

Software

3-5

Leasehold improvements are amortized over the useful lives of the assets or the remaining term of the respective lease, whichever is shorter.

Leases

Leases are recorded in accordance with Accounting Standards Codification (“ASC”) 842, Leases (“ASC 842”) (see Note 11 — Lease Obligations). The Company leases property and equipment throughout the United States primarily under finance and operating leases. For leases with initial lease terms at commencement that are greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Many of the Company’s leases include rental escalation clauses, renewal options and/or termination options that are factored into the determination of lease payments when appropriate. The Company aggregates non-lease components with the related lease components when evaluating the accounting treatment for property, equipment, and billboard leases.

Many of the Company’s lease agreements include fixed rental payments. Certain of its lease agreements include fixed rental payments that are adjusted periodically for changes in the Consumer Price Index (“CPI”). Payments based on a change in an index or a rate, rather than a specified index or rate, are not considered in the determination of lease payments for purposes of measuring the related lease liability. While lease liabilities are not remeasured as a result of changes to the CPI, changes to the CPI are typically treated as variable lease payments and recognized in the period in which the obligation for those payments is incurred. Common area maintenance, property tax, and insurance associated with triple net leases, as well as payments based on revenue generated at certain leased locations, are included in variable lease costs, but are not included in the measurement of the lease liability.

Most of the Company’s real estate leases include one or more options to renew, with renewal terms that can extend the lease term from one to five years or more. The exercise of lease renewal options is at the Company’s sole discretion. If it is reasonably certain that the Company will exercise such options, the periods covered by such options are included in the lease term and are recognized as part of the operating lease assets and operating lease liabilities. The depreciable life of assets and leasehold improvements are limited to the shorter of the lease term or useful life if there is a transfer of title or purchase option reasonably certain of exercise.

The Company cannot readily determine the rate implicit in its leases. Therefore, the Company must estimate its incremental borrowing rate to discount the lease payments based on information available at lease commencement. The Company estimates its incremental borrowing rate using a yield curve based on the credit rating of its collateralized debt and maturities that are commensurate with the lease term at the applicable commencement or remeasurement date.

Goodwill and Other Intangible Assets

Goodwill is evaluated for impairment on an annual basis as of the beginning of the fourth quarter, or more frequently if events or changes in circumstances indicate that the Company’s goodwill might be impaired. The Company has the option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount or the Company elects to not perform a qualitative analysis, then it is required to perform a quantitative impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, then the Company records an impairment of goodwill equal to the amount that the carrying amount of a reporting unit exceeds its fair value. (see Note 8 – Goodwill and Intangible Assets). Finite-lived intangibles are recorded at cost, net of accumulated amortization and, if applicable, impairment charges.

Long-Lived Assets

Long-lived assets are included in property and equipment, which also includes capitalized software costs to be held and used. For the Company’s major software systems, such as its accounting and membership systems, its capitalized costs may include some internal or external costs to configure, install and test the software during the application development stage. The Company does not capitalize preliminary project costs, nor does it capitalize training, data conversion costs, maintenance or post development stage costs. The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances

indicate that the carrying amount of an asset may not be recoverable. The Company’s long-lived asset groups exist predominantly at the individual location level and the associated impairment analysis involves the comparison of an asset group’s estimated future undiscounted cash flows over its remaining useful life to its respective carrying value, which primarily includes furniture, equipment, leasehold improvements, and operating lease assets for leased properties or furniture, equipment, land, and buildings for owned properties. For long-lived asset groups identified with carrying values not recoverable by future undiscounted cash flows, impairment charges are recognized to the extent the sum of the discounted future cash flows from the use of the asset group is less than the carrying value. The impairment charge is allocated to the individual long-lived assets within an asset group; however, an individual long-lived asset is not impaired below its individual fair value, if readily determinable. The measurement of any impairment loss includes estimation of the fair value of the asset group’s respective operating lease assets, which includes estimates of market rental rates based on comparable lease transactions.

Long-Term Debt

The fair value of the Company’s long-term debt is estimated based on the quoted market prices for the same or similar issues or on the current rates offered for debt of the same or similar remaining maturities.

Revenue Recognition

Revenues are recognized by the Company when control of the promised goods or services is transferred to its customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Sales and other taxes collected from the customer concurrent with revenue-producing activities are excluded from revenue. Incidental items that are immaterial in the context of the contract are recognized as expense. The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative stand-alone selling price. The Company generally determines stand-alone selling prices based on the prices charged to customers or using the adjusted market assessment approach. The Company presents disaggregated revenue on its consolidated statements of operations.

The Company does not adjust the promised amount of consideration for the effects of a significant financing component if the Company expects, at contract inception, that the period of time between payment and transfer of the promised goods or services will be one year or less. The Company expenses sales commissions when incurred in cases where the amortization period of those otherwise capitalized sales commissions would have been one year or less. The Company does not disclose the value of unsatisfied performance obligations for revenue streams for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Company recognizes revenue at the amount to which it has the right to invoice for services performed. The Company accounts for shipping and handling as activities to fulfill the promise to transfer the good to the customer and does not evaluate whether shipping and handling is a separate performance obligation.

Good Sam Services and Plans

Good Sam Services and Plans revenue consists primarily of revenue from emergency roadside assistance plans, publications and marketing fees from various consumer services and plans. Roadside Assistance (“RA”) revenues are deferred and recognized over the contractual life of the membership. RA claim expenses are recognized when incurred. Marketing fees for finance, insurance, extended service and other similar products are recognized as variable consideration, net of estimated cancellations, if applicable, when a product contract payment has been received or financing has been arranged. These marketing fees are recorded net as the Company acts as an agent in the transaction. The related estimate for cancellations on the marketing fees for multi-year finance and insurance products utilize actuarial analysis to estimate the exposure. Promotional expenses consist primarily of direct mail advertising expenses and renewal expenses and are expensed at the time related materials are mailed. Newsstand sales of publications and related expenses are recorded as variable consideration at the time of delivery, net of estimated returns. Subscription sales of publications are reflected in income over the lives of the subscriptions. The related selling expenses are expensed as incurred. Advertising revenues and related expenses are recorded at the time of delivery.

New and Used Vehicles

RV vehicle revenue consists of sales of new and used recreational vehicles, sales of RV parts and services, and commissions on the related finance and insurance contracts. Revenue from the sale of recreational vehicles is recognized upon completion of the sale to the customer. Conditions to completing a sale include having an agreement with the customer, including pricing, whereby the sales price must be reasonably expected to be collected and having control transferred to the customer. Customers often trade in their own vehicle to apply toward the purchase of a new or used vehicle. The trade-in vehicle is a type of noncash consideration measured at fair value, based on external and internal market data for the specific vehicle, and applied as payment to the contract price for the purchased new or used vehicle.

Products, Service and Other

Revenue from RV-related parts, service and other products sales is recognized over time as work is completed, and when parts or other products are delivered to the Company’s customers. For service and parts revenues recorded over time, the Company utilizes a method that considers total costs incurred to date and the applicable margin in relation to total expected efforts to complete our performance obligation in order to determine the appropriate amount of revenue to recognize over time.

The remaining RV and Outdoor retail revenue consists of sales of products, service and other, including RV accessories and supplies; outdoor products, equipment, gear and supplies; and, prior to the divestiture of RV and Outdoor Retail segment’s RV furniture business in May 2024 (see Note 6 — Assets Held for Sale and Business Divestiture for further details), the distribution of RV furniture. Revenue from products, service and other is recognized over time as work is completed, and when parts or other products are delivered to the Company’s customers. E-commerce sales are recognized when the product is shipped and recorded as variable consideration, which is net of anticipated merchandise returns that reduce revenue and cost of sales in the period that the related sales are recorded.

When points are awarded to customers under the Good Sam Club program for purchases of products or services, a portion of the product or service revenue is allocated to the points liability based on the relative standalone selling price of the points, net of estimated breakage. The resulting point liability is deferred until the revenue is recognized (i) when the points are redeemed by the customer as a reduction of the purchase price of future purchases of the Company’s products or services or (ii) when the point liability is adjusted to reflect changes in breakage estimates. Points expire twelve months after the date that they are credited to a customer’s account.

Finance and Insurance, net

Finance and insurance revenue is recorded net, since the Company is acting as an agent in the transaction, and is recognized when a finance and insurance product contract payment has been received or financing has been arranged. The proceeds the Company receives for arranging financing contracts, selling extended service contracts, and selling other insurance products, are subject to chargebacks if the customer terminates the respective contract earlier than a stated period. In the case of insurance products and extended service contracts, the stated period typically extends from one to seven years with the refundable revenue declining over the contract term. These proceeds are recorded as variable consideration, net of estimated chargebacks. Chargebacks are estimated based on ultimate future cancellation rates by product type and year sold using a combination of actuarial methods and leveraging the Company’s historical experience from the past ten years, adjusted for new consumer trends. The chargeback liabilities included in the estimate of variable consideration totaled $70.4 million and $65.4 million as of December 31, 2025 and December 31, 2024, respectively, which are recorded as part of other current liabilities and other long-term liabilities on the Company’s consolidated balance sheets.

Good Sam Club

Good Sam Club revenue consists of revenue from club membership fees and royalty fees from co-branded credit cards. Membership revenue is generated from annual, multiyear and lifetime memberships. The revenue and expenses associated with these memberships are deferred and amortized over the membership

period. Unearned revenue and profit are subject to revisions as the membership progresses to completion. Revisions to membership period estimates would change the amount of income and expense amortized in future accounting periods. For lifetime memberships, an 18-year period is used, which is the actuarially determined estimated fulfillment period. Royalty revenue is earned under the terms of an arrangement with a third-party credit card provider based on a percentage of the Company’s co-branded credit card portfolio retail spending with such third-party credit card provider and for acquiring new cardholders.

When points are awarded to cardholders under the co-branded credit card program relating to sign-up or card activity, a portion of the revenue from the third-party credit card provider is allocated to the points liability based on the relative standalone selling price of the points, net of estimated breakage. The resulting point liability is deferred until the revenue is recognized (i) when the points are redeemed by the cardholder as a reduction of the purchase price of future purchases of the Company’s products or services, (ii) as a credit to their credit card balance, (iii) or when the point liability is adjusted to reflect changes in breakage estimates. Points generally expire twelve months after the date that they are credited to a customer’s account.

Advertising Expenses

Advertising expenses are expensed as incurred. Advertising expenses for the years ended December 31, 2025, 2024 and 2023 were $131.2 million, $127.0 million and $101.1 million, respectively. Advertising expenses relating to RV and Outdoor Retail segment were included in selling, general and administrative expenses in the consolidated statements of operations. Advertising expenses relating to the Good Sam Services and Plans segment were included in costs applicable to revenues in the consolidated statements of operations, since, by the nature of those revenue streams, they are integral to the generation of those revenues.

Vendor Allowances

As a component of the Company’s consolidated procurement program, the Company frequently enters into contracts with vendors that provide for payments of rebates or other allowances. These vendor payments are reflected in the carrying value of the inventory when earned or as progress is made toward earning the rebate or allowance and as a component of cost of sales as the inventory is sold. Certain of these vendor contracts provide for rebates and other allowances that are contingent upon the Company meeting specified performance measures such as a cumulative level of purchases over a specified period of time. Such contingent rebates and other allowances are given accounting recognition at the point at which achievement of the specified performance measures are deemed to be probable and reasonably estimable.

Shipping and Handling Fees and Costs

The Company reports shipping and handling costs billed to customers as a component of revenues, and related costs are reported as a component of costs applicable to revenues. For the years ended December 31, 2025, 2024, and 2023, $1.8 million, $2.9 million, and $4.4 million of shipping and handling fees, respectively, were included in the RV and Outdoor Retail segment as revenue.

Income Taxes

The Company recognizes deferred tax assets and liabilities based on the asset and liability method, which requires an adjustment to the deferred tax asset or liability to reflect income tax rates currently in effect. When income tax rates increase or decrease, a corresponding adjustment to income tax expense is recorded by applying the rate change to the cumulative temporary differences. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. In evaluating the Company’s ability to recover its deferred tax assets, it considers all available positive and negative evidence, including its operating results, ongoing tax planning and forecasts of future taxable income on a jurisdiction-by-jurisdiction basis. As of December 31, 2025, management concluded that a full valuation allowance was necessary to be recorded against net deferred tax assets of the public holding company, CWH.

The Company recognizes the tax benefit from an uncertain tax position in accordance with accounting guidance on accounting for uncertainty in income taxes. The Company classifies interest and penalties relating to income taxes as income tax expense. See Note 12 — Income Taxes for additional information.

Seasonality

The Company has experienced, and expects to continue to experience, variability in revenue, net income, and cash flows as a result of annual seasonality in its business. Because RVs are used primarily by vacationers and campers, demand for services, protection plans, products, and resources generally declines during the winter season, while sales and profits are generally highest during the spring and summer months. In addition, unusually severe weather conditions in some geographic areas may impact demand.

The Company generates a disproportionately higher amount of its annual revenue in its second and third fiscal quarters, which include the spring and summer months. The Company incurs additional expenses in the second and third fiscal quarters due to higher sale volumes, increased staffing in its store locations and program costs. If, for any reason, the Company miscalculates the demand for its products or its product mix during the second and third fiscal quarters, its sales in these quarters could decline, resulting in higher labor costs as a percentage of gross profit, lower margins and excess inventory, which could cause the Company’s annual results of operations to suffer and its stock price to decline.

Additionally, selling, general, and administrative (“SG&A”) expenses as a percentage of gross profit tend to be higher in the first and fourth quarters due to the seasonality of the Company’s business.

Due to the Company’s seasonality, the possible adverse impact from other risks associated with its business, including atypical weather, consumer spending levels, changes in the costs of the Company’s products including the impact of tariffs, and general business conditions, is potentially greater if any such risks occur during the Company’s peak sales seasons.

Recently Adopted Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires that public business entities on an annual basis disclose (1) consistent categories and greater disaggregation of information in the rate reconciliation, and (2) income taxes paid disaggregated by jurisdiction. The standard is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company adopted the provisions of this ASU as of January 1, 2025, with respect to the annual disclosures beginning with the year ended December 31, 2025. The adoption of this ASU resulted in additional annual income tax disclosures and did not otherwise have a material impact on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

In November 2024, the FASB issued ASU 2024-03, Income Statement―Reporting Comprehensive Income―Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires that at each interim and annual reporting period entities present a new tabular disclosure in the notes to the financial statements, presenting disaggregation of the amounts of purchases of inventory, employee compensation, depreciation, intangible asset amortization and depletion. Furthermore, the ASU requires entities to include certain amounts that are already required to be disclosed under GAAP in the same disclosure as other disaggregation requirements and disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. Additionally, entities are required to disclose the total amount of selling expenses and, in annual reporting period, an entity’s definition of selling expenses. The standard is effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments―Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU provides a practical expedient for all entities and a related accounting policy election for entities other than public business entities for the calculation of current expected credit losses on current accounts receivable and current contract assets. The practical expedient allows all entities to assume that conditions as of the balance sheet date will remain unchanged for an asset’s remaining life when estimating credit losses on current accounts receivable and current contract assets arising from transactions under ASC 606. The standard is effective for fiscal years beginning after December 15, 2025 and interim periods within those annual reporting periods, with early adoption permitted. The adoption of this ASU will result in a disclosure of the election of the practical expedient and does not otherwise have a material impact on the Company’s consolidated financial statements.

In September 2025, the FASB issued ASU 2025-06, Intangibles―Goodwill and Other―Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. This ASU removes all references to software development stages throughout Subtopic 350-40. Instead, an entity is required to start capitalizing software costs when both of the following occur: (1) management has authorized and committed to funding the software project, and (2) it is probable that the project will be completed and the software will be used to perform the function intended (referred to as the “probable-to-complete recognition threshold”). In evaluating the probable-to-complete threshold, an entity is required to consider whether there is significant uncertainty associated with the development activities of the software, as described by the standard. This ASU specifies that the disclosures in Subtopic 360-10, Property, Plant, and Equipment—Overall, are required for all capitalized internal-use software costs, regardless of how those costs are presented in the financial statements. The standard is effective for fiscal years beginning after December 15, 2027 and interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements. The amendments in this ASU clarify interim disclosure requirements and the applicability of Topic 270. The objective of the update is to provide clarity about current interim requirements and also includes a disclosure principle that requires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. The standard is effective for interim periods with the annual reporting period beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-12, Codification Improvements. This ASU represents changes to the Accounting Standards Codification (“ASC”) that (1) clarify, (2) correct errors, or (3) make minor improvements. The ASU is intended to make the ASC easier to understand and apply. The standard is effective for fiscal years beginning after December 15, 2026 and interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

v3.25.4
Revenue
12 Months Ended
Dec. 31, 2025
Revenue  
Revenue

2. Revenue

Contract Assets and Capitalized Costs to Acquire a Contract

As of December 31, 2025, 2024 and 2023, contract assets of $10.7 million, $10.0 million and $16.1 million, respectively, related to RV service revenues were included in accounts receivable in the accompanying consolidated balance sheets. As of December 31, 2025 and 2024, the Company had capitalized costs to acquire a contract consisting of $4.2 million and $4.4 million, respectively, from the deferral of sales commissions expenses relating to multi-year consumer services and plans and the recording of such expenses over the same period as the recognition of the related revenues.

Deferred Revenues

The Company records deferred revenues when cash payments are received or due in advance of the Company’s performance, net of estimated refunds that are presented separately as a component of accrued liabilities. For the years ended December 31, 2025 and 2024, $90.2 million and $90.3 million of revenues recognized, respectively, were included in the deferred revenues balance at the beginning of the period. As of December 31, 2023, total deferred revenues was $159.1 million.

As of December 31, 2025, the Company had unsatisfied performance obligations primarily relating to plans for its roadside assistance, Good Sam Club memberships, Good Sam Club loyalty program, Coast to Coast memberships, the annual campground guide, and magazine publication revenue streams. The total unsatisfied performance obligations for these revenue streams as of December 31, 2025 and the periods during which the Company expects to recognize the amounts as revenue are presented as follows:

  ​ ​ ​

As of

($ in thousands)

  ​ ​ ​

December 31, 2025

2026

  ​ ​ ​

$

90,456

2027

28,867

2028

14,199

2029

7,942

2030

3,775

Thereafter

1,990

$

147,229

The Company’s payment terms vary by the type and location of its customer and the products or services offered. The term between invoicing and when payment is due is not significant. For certain products or services and customer types, the Company requires payment before the products or services are delivered to the customer.

v3.25.4
Accounts Receivable
12 Months Ended
Dec. 31, 2025
Accounts Receivable  
Accounts Receivable

3. Accounts Receivable

Accounts receivable consisted of the following:

  ​ ​ ​

December 31,

  ​ ​ ​

December 31,

  ​ ​ ​

December 31,

($ in thousands)

2025

2024

2023

Good Sam Services and Plans

$

15,313

$

14,373

$

17,589

RV and Outdoor Retail

New and used vehicles

2,868

2,310

2,830

Parts, service and other

30,750

34,210

35,748

Trade accounts receivable

40,906

38,313

27,773

Due from manufacturers

25,209

22,008

37,190

Escrow receivable from sale of real property

45,249

Other

13,625

11,946

9,365

Corporate

553

173,920

123,160

131,048

Allowance for credit losses

(3,422)

(2,748)

(2,978)

$

170,498

$

120,412

$

128,070

As of December 31, 2025 and 2024, the Company had Good Sam Services and Plans receivables that were expected to be collected after one year of $6.0 million and $7.4 million, respectively, which were included in other assets in the consolidated balance sheets.

On December 31, 2025, the Company closed on the $45.2 million sale of real property; however, net proceeds of $15.1 million and the principal payments of $30.1 million on the related Real Estate Facilities (see Note 10 — Long Term Debt) were not distributed through escrow until January 2, 2026.

v3.25.4
Inventories and Floor Plan Payables
12 Months Ended
Dec. 31, 2025
Inventories and Floor Plan Payables  
Inventories and Floor Plan Payables

4. Inventories and Floor Plan Payables

Inventories consisted of the following:

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Good Sam services and plans

$

349

$

263

New RVs

1,421,435

1,241,533

Used RVs

530,861

413,546

Products, parts, accessories and other

159,255

166,495

$

2,111,900

$

1,821,837

Substantially all of the Company’s new RV inventory and certain of its used RV inventory, included in the RV and Outdoor Retail segment, is financed by a floor plan credit agreement (as amended and restated to date, the “Floor Plan Facility”) with a syndication of banks (“Floor Plan Lenders”). The borrowings under the floor plan credit agreement are collateralized by substantially all of the assets of FreedomRoads, LLC (“FR”), a wholly-owned subsidiary of FreedomRoads, which operates the RV dealerships. The floor plan borrowings are tied to specific vehicles and principal is due upon the sale of the related vehicle or upon reaching certain aging criteria.

In February 2025, FR entered into an amendment to the Floor Plan Facility, which (a) increased the commitment for floor plan borrowings by $300.0 million to $2.15 billion, (b) increased the commitment for the letter of credit facility by $15.0 million to $45.0 million, and (c) extended the maturity date from September 30, 2026 to the earlier of, if applicable, (i) February 18, 2030 or (ii) March 5, 2028, if the Company’s Term Loan Facility (as defined and discussed in Note 10 — Long-Term Debt) has not been repaid, refinanced, or defeased and the maturity has not been extended by at least 180 days after February 18, 2030. The Floor Plan Facility allows for up to 30% of the aggregate amount of the floor plan notes payable to be used to finance used RV inventory.

The Floor Plan Facility also includes an accordion feature allowing FR, at its option, to request to increase the aggregate amount of the floor plan notes payable in $50.0 million increments up to a maximum amount of $300.0 million. The Floor Plan Lenders are not under any obligation to provide commitments in respect of any future increase under the accordion feature.

As of December 31, 2025 and 2024, the applicable interest rate for the floor plan notes payable under the Floor Plan Facility was 5.89% and 6.72%, respectively. As of December 31, 2025, under the Floor Plan Facility, at the Company’s option, the floor plan notes payable, and borrowings for letters of credit, in each case, bear interest at a rate per annum equal to (a) the floating Secured Overnight Financing Rate (“SOFR”), plus a SOFR adjustment of 0.11%, plus the applicable rate of 1.90% to 2.50% determined based on FR’s consolidated current ratio, or, (b) the base rate (as described below) plus the applicable rate of 0.40% to 1.00% determined based on FR’s consolidated current ratio.

The outstanding balance of the revolving line of credit under the Floor Plan Facility was paid off in November 2024 and there was no balance outstanding as of December 31, 2025 and 2024. As of December

31, 2025 and 2024, under the Floor Plan Facility, revolving line of credit borrowings bear interest at a rate per annum equal to, at the Company’s option, either: (a) a floating SOFR rate, plus a SOFR adjustment of 0.11%, plus 2.25%, in the case of floating SOFR rate loans, or (b) a base rate determined by reference to the greatest of: (i) the federal funds rate plus 0.50% or (ii) the prime rate published by Bank of America, N.A., plus 0.75%, in the case of base rate loans. Additionally, under the Floor Plan Facility, the revolving line of credit borrowings are subject to a borrowing base calculation, which did not limit the borrowing capacity as of December 31, 2025 and 2024.

The Floor Plan Facility includes a flooring line aggregate interest reduction (“FLAIR”) offset account that allows the Company to transfer cash to the Floor Plan Lenders as an offset to the payables under the Floor Plan Facility. These transfers reduce the amount of liability outstanding under the floor plan borrowings that would otherwise accrue interest, while retaining the ability to withdraw amounts from the FLAIR offset account subject to the financial covenants under the Floor Plan Facility. As a result of using the FLAIR offset account, the Company experiences a reduction in floor plan interest expense in its consolidated statements of operations. As of December 31, 2025 and 2024, FR had $25.1 million and $79.5 million, respectively, in the FLAIR offset account. The maximum FLAIR percentage of outstanding floor plan borrowings is 35% under the Floor Plan Facility. The FLAIR offset account does not reduce the outstanding amount of loans under the Floor Plan Facility for purposes of determining the unencumbered borrowing capacity under the Floor Plan Facility.

Management has determined that the credit agreement governing the Floor Plan Facility includes subjective acceleration clauses, which could impact debt classification. Management believes that no events have occurred as of December 31, 2025 that would trigger a subjective acceleration clause. Additionally, the credit agreement governing the Floor Plan Facility contains certain financial covenants. FR was in compliance with all financial debt covenants as of December 31, 2025 and 2024.

The following table details the outstanding amounts and available borrowings under the Floor Plan Facility:

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Floor Plan Facility:

Notes payable floor plan:

Total commitment

$

2,150,000

$

1,850,000

Less: borrowings, net of FLAIR offset account

(1,603,645)

(1,161,713)

Less: FLAIR offset account(1)

(25,117)

(79,472)

Additional borrowing capacity

521,238

608,815

Less: short-term payable for sold inventory(2)

(35,981)

(33,152)

Less: purchase commitments(3)

(26,841)

(9,340)

Unencumbered borrowing capacity

$

458,416

$

566,323

Revolving line of credit

$

70,000

$

70,000

Less: borrowings

-

-

Additional borrowing capacity

$

70,000

$

70,000

Letters of credit:

Total commitment

$

45,000

$

30,000

Less: outstanding letters of credit

(15,414)

(14,300)

Additional letters of credit capacity

$

29,586

$

15,700

(1)Flooring line aggregate interest reduction (“FLAIR”) offset account that allows the Company to transfer cash to the Floor Plan Lenders as an offset to the payables under the Floor Plan Facility. The FLAIR offset account does not reduce the outstanding amount of loans under the Floor Plan Facility for purposes of determining the unencumbered borrowing capacity under the Floor Plan Facility.
(2)The short-term payable represents the amount due for sold inventory. A payment for any floor plan units sold is due within three to ten business days of sale. Due to the short term nature of these payables, the Company reclassifies the amounts from notes payable‒
floor plan, net to accounts payable in the Consolidated Balance Sheets. Changes in the vehicle floor plan payable are reported as cash flows from financing activities in the Consolidated Statements of Cash Flows.
(3)Purchase commitments represent vehicles approved for floor plan financing where the inventory has not yet been received by the Company from the supplier and no floor plan borrowing is outstanding.

The following table rolls forward the Company's outstanding supplier finance program obligations confirmed as valid under its Floor Plan Facility:

Year Ended

($ in thousands)

December 31, 2025

Notes payable - floor plan, net, beginning of year

$

1,161,713

Add: FLAIR offset account, beginning of year

79,472

Add: short-term payable for sold inventory, beginning of year

33,152

Confirmed obligations outstanding, beginning of year

1,274,337

Add: new obligations confirmed during the period

2,779,918

Less: confirmed obligations paid during the period

(2,389,512)

Confirmed obligations outstanding, end of period

1,664,743

Less: FLAIR offset account, end of period

(25,117)

Less: short-term payable for sold inventory, end of period

(35,981)

Notes payable - floor plan, net, end of period

$

1,603,645

v3.25.4
Restructuring and Long-Lived Asset Impairment
12 Months Ended
Dec. 31, 2025
Restructuring and Long-Lived Asset Impairment  
Restructuring and Long-Lived Asset Impairment

5. Restructuring and Long-Lived Asset Impairment

Restructuring – 2019 Strategic Shift

On September 3, 2019, the Board of Directors (“Board”) of CWH approved a plan (the “2019 Strategic Shift”) to strategically shift its business away from locations where the Company does not have the ability or where it is not feasible to sell and/or service RVs at a sufficient capacity (the “Outdoor Lifestyle Locations”). Of the Outdoor Lifestyle Locations in the RV and Outdoor Retail segment operating as of September 3, 2019, the Company has closed or divested 39 Outdoor Lifestyle Locations, two distribution centers, and 20 specialty retail locations relating to the 2019 Strategic Shift. As of December 31, 2020, the Company had completed the store closures and divestitures relating to the 2019 Strategic Shift. During the year ended December 31, 2021, the Company completed its analysis of its retail product offerings that were not RV-related.

As of December 31, 2021, the activities under the 2019 Strategic Shift were completed with the exception of certain lease termination costs and other associated costs relating to the leases of previously closed locations under the 2019 Strategic Shift. The process of identifying subtenants and negotiating lease terminations has been delayed, which initially was in part due to the COVID-19 pandemic. The timing of these negotiations will vary as both subleases and terminations are contingent on landlord approvals. The Company expects that the ongoing lease-related costs relating to the 2019 Strategic Shift, net of associated sublease income, will be less than $3.0 million per year.

As of December 31, 2025, the Company had incurred total restructuring costs associated with the 2019 Strategic Shift of $130.0 million. The breakdown of these costs is as follows:

one-time employee termination benefits relating to retail store or distribution center closures/divestitures of $1.2 million;
lease termination costs of $23.1 million;
incremental inventory reserve charges of $57.4 million; and
other associated costs of $48.3 million.

The following table details the costs incurred associated with the 2019 Strategic Shift for the periods presented:

Year Ended December 31, 

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

2019 Strategic Shift restructuring costs:

Lease termination costs(1)

(1,575)

Other associated costs(2)

2,025

3,368

3,965

Total 2019 Strategic Shift restructuring costs

$

2,025

$

1,793

$

3,965

(1)These costs were included in lease termination charges in the consolidated statements of operations. This reflects termination fees paid, net of any gain from derecognition of the related operating lease assets and liabilities.
(2)Other associated costs primarily represent lease and other operating expenses incurred during the post-close wind-down period for the locations related to the 2019 Strategic Shift. For the years ended December 31, 2025, 2024 and 2023, these costs were included in selling, general, and administrative expenses in the consolidated statements of operations.

The following table details changes in the restructuring accrual associated with the 2019 Strategic Shift:

Lease

  ​ ​ ​

Other

  ​ ​ ​

Termination

  ​ ​ ​

Associated

  ​ ​ ​

($ in thousands)

Costs

  ​ ​ ​

Costs (1)

  ​ ​ ​

Total

Balance at December 31, 2022

$

$

869

$

869

Charged to expense

3,965

3,965

Paid or otherwise settled

(3,676)

(3,676)

Balance at December 31, 2023

1,158

1,158

Charged to expense

1,860

3,368

5,228

Paid or otherwise settled

(1,860)

(4,526)

(6,386)

Balance at December 31, 2024

Charged to expense

2,025

2,025

Paid or otherwise settled

(1,931)

(1,931)

Balance at December 31, 2025

$

$

94

$

94

(1)Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the locations related to the 2019 Strategic Shift.

The Company evaluated the requirements of ASC No. 205-20, Presentation of Financial Statements – Discontinued Operations relative to the 2019 Strategic Shift and determined that discontinued operations treatment is not applicable. Accordingly, the results of operations of the locations impacted by the 2019 Strategic Shift are reported as part of continuing operations in the accompanying consolidated financial statements.

Restructuring – Active Sports

On March 1, 2023, management of the Company determined to implement plans (the “Active Sports Restructuring”) to exit and restructure operations of its indirect subsidiary, Active Sports, LLC, a specialty products retail business (“Active Sports”) as part of its review of underperforming assets and business lines.  Upon liquidating a significant amount of inventory and exiting the related distribution centers, the Company reevaluated its exit plan and concluded instead that it would integrate the remaining operations into its existing distribution and fulfillment infrastructure while maintaining lower inventory levels and a smaller fixed cost structure. These plans have resulted in a much smaller operation and included the closure of the specialty retail location. The incremental inventory reserve charges were based, in part, on the Company’s estimates of the discounting necessary to liquidate the Active Sports inventory.

The activities under the Active Sports Restructuring were substantially completed by December 31, 2023. The Company does not expect any further costs under the Active Sports Restructuring beyond insignificant lease costs of less than $0.8 million per year.

As of December 31, 2025, the total restructuring costs associated with the Active Sports Restructuring were $8.5 million. The breakdown of these restructuring costs is as follows:

one-time employee termination benefits relating to the specialty retail store and distribution center closures of $0.2 million;
incremental inventory reserve charges of $4.3 million;
lease termination charges of $1.8 million; and
other associated costs of $2.2 million.

The following table details the costs incurred associated with the Active Sports Restructuring:

Year Ended December 31,

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Active Sports Restructuring costs:

One-time termination benefits(1)

$

$

$

193

Incremental inventory reserve charges(1)

4,344

Lease termination costs (2)

76

1,343

375

Other associated costs(3)

276

868

1,003

Total Active Sports Restructuring costs

$

352

$

2,211

$

5,915

(1)These costs were included in costs applicable to revenues – products, service and other in the consolidated statements of operations.
(2)These costs were included in lease termination charges in the consolidated statements of operations. This reflects termination fees paid or to be paid, net of any gain from derecognition of the related operating lease assets and liabilities. The Company paid $0.1 million and $1.5 million in lease termination fees for leases terminated during the years ended December 31, 2025 and 2024, respectively.
(3)Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the Active Sports Restructuring for the periods presented and were included primarily in selling, general, and administrative expenses in the consolidated statements of operations.

The following table details changes in the restructuring accrual associated with the Active Sports Restructuring:

  ​ ​ ​

One-time

  ​ ​ ​

Lease

  ​ ​ ​

Other

  ​ ​ ​

  ​ ​ ​

Termination

  ​ ​ ​

Termination

  ​ ​ ​

Associated

  ​ ​ ​

($ in thousands)

  ​ ​ ​

Benefits

  ​ ​ ​

Costs (1)

  ​ ​ ​

Costs (2)

  ​ ​ ​

Total

Balance at March 31, 2023

$

$

$

$

Charged to expense

193

1,003

1,196

Paid or otherwise settled

(193)

(1,003)

(1,196)

Balance at December 31, 2023

Charged to expense

1,492

868

2,360

Paid or otherwise settled

(1,492)

(868)

(2,360)

Balance at December 31, 2024

Charged to expense

123

276

399

Paid or otherwise settled

(123)

(276)

(399)

Balance at December 31, 2025

$

$

$

$

(1)Lease termination costs exclude the $0.1 million of gain from the derecognition of the operating lease assets and liabilities relating to the terminated leases as part of the Active Sports Restructuring for the year ended December 31, 2024.
(2)Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the specialty retail location and distribution centers related to the Active Sports Restructuring.

Long-Lived Asset Impairment

During the three months ended March 31, 2023, the Company recorded an impairment charge totaling $6.6 million related to the Active Sports Restructuring, of which $4.5 million related to intangible assets, and $2.1 million related to other long-lived asset categories.

During the years ended December 31, 2025, 2024 and 2023, the Company had indicators of impairment of the long-lived assets for certain locations. Such indicators primarily included decreases in market rental rates or decreases in the market value of real property for closed locations, and the Company’s review of location performance in the normal course of business. As a result of updating certain assumptions in the long-lived asset impairment analysis for these locations, the Company determined that the fair value of certain long-lived assets was below their carrying value and were impaired.

The long-lived asset impairment charges were calculated as the amount that the carrying value of these locations exceeded the estimated fair value, except that individual assets cannot be impaired below their individual fair values when that fair value can be determined without undue cost and effort. Estimated fair value is typically based on estimated discounted future cash flows, while property appraisals or market rent analyses are utilized for determining the fair value of certain assets related to properties and leases.

The following table details long-lived asset impairment charges by type of long-lived asset and by restructuring activity, all of which relate to the RV and Outdoor Retail segment:

Year Ended December 31, 

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Long-lived asset impairment charges by type of long-lived asset:

Leasehold improvements

$

190

$

4,032

$

1,857

Operating lease right of use assets

617

7,242

1,107

Building and improvements

430

3,787

Furniture and equipment

329

Software

1,362

Construction in progress and software in development

113

Intangible assets

4,501

Total long-lived asset impairment charges

$

1,237

$

15,061

$

9,269

Long-lived asset impairment charges by restructuring activity:

Active Sports Restructuring

6,648

Unrelated to restructuring activities

1,237

15,061

2,621

Total long-lived asset impairment charges

$

1,237

$

15,061

$

9,269

v3.25.4
Assets Held for Sale and Business Divestitures
12 Months Ended
Dec. 31, 2025
Assets Held for Sale and Business Divestitures  
Assets Held for Sale and Business Divestitures

6. Assets Held for Sale and Business Divestiture

As of December 31, 2025 and 2024, one and two RV and Outdoor Retail segment properties, respectively, met the criteria to be classified as held for sale.

The following table presents the components of assets held for sale:

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Assets held for sale:

Property and equipment, net

$

175

$

1,350

$

175

$

1,350

On May 3, 2024, the Company closed on the sale of certain assets of the RV and Outdoor Retail segment’s RV furniture business (“CWDS”) and, in connection with the sale, entered into a supply agreement (“Supplier Agreement”) with the buyer and the sublease of certain properties and equipment to the buyer. The approximately $30.4 million fair value of consideration received from the divestiture were comprised of

approximately $20.0 million of cash consideration, $9.5 million of an intangible asset for the Supplier Agreement, and $0.9 million of cash consideration as a holdback. During the year ended December 31, 2025, $0.7 million of the holdback was paid to the Company and the remainder of the holdback was offset against warranty costs incurred by the buyer that were indemnified by the Company. The divested net assets of CWDS were comprised primarily of approximately $28.8 million of products, parts, accessories and other inventories, $0.9 million of net intangible assets, $1.2 million of accounts payable assumed and $8.9 million of goodwill allocated from the RV and Outdoor Retail segment based on the relative fair value of CWDS. This divestiture transaction resulted in a loss of $7.1 million and is included in (gain) loss on sale or disposal of assets in the consolidated statements of operations for the year ended December 31, 2024. The Company believes that it has gained operational efficiencies by exiting the manufacture of RV furniture and focusing its resources on the sourcing and sale of its RV and aftermarket accessory products. The fair value of the Supplier Agreement intangible asset was estimated as the present value of the estimated benefits that a market participant would receive under the Supplier Agreement, such as favorable pricing and rebates, over the term of the agreement, which is categorized as a Level 3 measurement, as defined in Note 13 – Fair Value Measurements. This Supplier Agreement intangible asset is expected to be amortized over the term of the agreement of approximately 10 years.

Additionally, on June 30, 2025, the Company closed on the sale of certain assets of one RV dealership. The approximately $10.3 million fair value of consideration received from the divestiture was comprised of $4.4 million of cash consideration and $5.9 million paid directly to the Floor Plan Lenders for new vehicles included in the Company’s floor plan. Included in the $4.4 million of cash consideration was $1.0 million for a deposit related to a purchase of real estate, which closed on December 22, 2025. The divested net assets were comprised primarily of approximately $6.1 million of inventories, net; $0.1 million of property and equipment, net; and $3.4 million of goodwill allocated from the RV and Outdoor Retail segment based on the relative fair value of the dealership. This divestiture transaction resulted in a loss of $0.3 million and is included in (gain) loss on sale or disposal of assets in the consolidated statements of operations for the year ended December 31, 2025. In addition to receiving a return for the assets, the sale allowed the Company to avoid significant brand-specific capital improvements which would have been required to support the dealership on an on-going basis.

v3.25.4
Property and Equipment, net
12 Months Ended
Dec. 31, 2025
Property and Equipment, net  
Property and Equipment, net

7. Property and Equipment, net

Property and equipment consisted of the following:

  ​ ​ ​

December 31, 

  ​ ​ ​

December 31, 

($ in thousands)

2025

2024

Land

$

131,422

$

133,984

Buildings and improvements

307,946

348,315

Leasehold improvements

380,205

369,791

Furniture and equipment

297,490

277,801

Software

104,306

93,769

Construction in progress and software in development

76,563

45,682

1,297,932

1,269,342

Less: accumulated depreciation

(465,870)

(422,582)

Property and equipment, net

$

832,062

$

846,760

v3.25.4
Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets  
Goodwill and Intangible Assets

8. Goodwill and Intangible Assets

Goodwill

The following is a summary of changes in the Company’s goodwill by business line for the years ended December 31, 2025 and 2024:

Good Sam

Services and

RV and

($ in thousands)

  ​ ​ ​

Plans

  ​ ​ ​

Outdoor Retail

  ​ ​ ​

Consolidated

Balance at December 31, 2023 (excluding impairment charges)

$

71,118

$

881,941

$

953,059

Accumulated impairment charges

(46,884)

(194,953)

(241,837)

Balance at December 31, 2023

24,234

686,988

711,222

Acquisitions

1,561

30,140

31,701

Divestiture (1)

(8,900)

(8,900)

Balance at December 31, 2024

25,795

708,228

734,023

Acquisitions

18,712

18,712

Divestiture (1)

(3,414)

(3,414)

Balance at December 31, 2025

$

25,795

$

723,526

$

749,321

(1)See Note 6 ― Assets Held for Sale and Business Divestiture.

In the fourth quarter of 2025 and 2024, the Company performed its annual goodwill impairment test of the RV and Outdoor Retail, the Good Sam Show, Good Sam Media, GSS Enterprises and Good Sam RA and Tire Rescue reporting units by performing a quantitative analysis. The RV and Outdoor Retail reporting unit is comprised of the entire RV and Outdoor Retail segment. The Good Sam Show, Good Sam Media, GSS Enterprise, and the Good Sam RA and Tire Rescue reporting units are comprised of a portion of the Good Sam Services and Plans segment. As of December 31, 2025 and 2024, the Good Sam RA and Tire Rescue reporting unit had allocated goodwill of $1.6 million and this reporting unit had a negative carrying value as of the date of these annual goodwill impairment tests. These annual goodwill impairment tests resulted in the determination that the estimated fair value of these reporting units exceeded their carrying value. Therefore, no impairment charge was recorded during the years ended December 31, 2025 and 2024.

The RV and Outdoor Retail reporting unit’s fair value exceeded its carrying value by 11% and the remaining reporting units’ fair values exceeded their carrying values by a significant amount. The Company estimated the fair value of these reporting units using a combination of the guideline public company method under the market approach and the discounted cash flow analysis method under the income approach. Of the key assumptions to the determination of fair value for the RV and Outdoor Retail reporting unit, (i) revenue and EBITDA projections, (ii) discount rate, and (iii) market multiples of comparable public companies are subject to the most uncertainty and it is reasonably possible that changes in the estimates underlying those, or other, assumptions could negatively impact the fair value of the RV and Outdoor Retail reporting unit and result in an impairment of goodwill in the near term.

Intangible Assets

Finite-lived intangible assets and related accumulated amortization consisted of the following:

December 31, 2025

Carrying

Accumulated

Useful Life

($ in thousands)

  ​ ​

Value

  ​ ​ ​

Amortization

  ​ ​ ​

Net

  ​ ​ ​

(in years)

Good Sam Services and Plans:

Membership, customer lists and other

$

9,194

$

(9,140)

$

54

4.0

Trademarks and trade names

2,132

(521)

1,611

15.0

Websites and developed technology

3,650

(2,169)

1,481

6.7

RV and Outdoor Retail:

Customer lists, domain names and other

4,154

(3,152)

1,002

5.1

Supplier lists and agreements

9,500

(1,484)

8,016

11.0

Trademarks and trade names

26,526

(23,345)

3,181

10.7

Websites and developed technology

6,151

(5,672)

479

10.1

$

61,307

$

(45,483)

$

15,824

10.2

December 31, 2024

Carrying

Accumulated

Useful Life

($ in thousands)

  ​ ​ ​

Value

  ​ ​ ​

Amortization

  ​ ​ ​

Net

  ​ ​ ​

(in years)

Good Sam Services and Plans:

Membership, customer lists and other

$

9,740

$

(9,537)

$

203

5.3

Trademarks and trade names

2,132

(379)

1,753

15.0

Websites and developed technology

3,650

(1,614)

2,036

6.7

RV and Outdoor Retail:

Customer lists and domain names

4,154

(2,752)

1,402

5.5

Supplier lists and agreements

9,500

(594)

8,906

11.0

Trademarks and trade names

26,526

(22,005)

4,521

15.0

Websites and developed technology

6,348

(5,700)

648

10.1

$

62,050

$

(42,581)

$

19,469

11.6

Amortization expense related to finite-lived intangibles for the years ended December 31, 2025, 2024, and 2023 was $3.6 million, $3.6 million and $3.8 million, respectively. The aggregate future five-year amortization of finite-lived intangibles as of December 31, 2025, was as follows:

As of

($ in thousands)

December 31, 2025

2026

  ​ ​ ​

$

3,519

2027

3,479

2028

1,950

2029

1,175

2030

1,086

Thereafter

4,615

$

15,824

v3.25.4
Accrued Liabilities
12 Months Ended
Dec. 31, 2025
Accrued Liabilities  
Accrued Liabilities

9. Accrued Liabilities

Accrued liabilities consisted of the following:

  ​ ​ ​

December 31,

  ​ ​ ​

December 31,

($ in thousands)

2025

  ​ ​ ​

2024

Compensation and benefits

$

42,493

$

42,652

Other accruals

85,906

75,905

$

128,399

$

118,557

v3.25.4
Long-Term Debt
12 Months Ended
Dec. 31, 2025
Long-Term Debt.  
Long-Term Debt

10. Long-Term Debt

The following reflects outstanding long-term debt:

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Term Loan Facility (1)

$

1,308,832

$

1,335,535

Real Estate Facilities (2)

155,137

173,132

Other Long-Term Debt

7,588

7,926

Subtotal

1,471,557

1,516,593

Less: current portion

(57,939)

(23,275)

Total

$

1,413,618

$

1,493,318

(1)Net of $7.0 million and $9.6 million of original issue discount as of December 31, 2025 and 2024, respectively, and $2.6 million and $3.8 million of finance costs as of December 31, 2025 and 2024, respectively.
(2)Net of $2.0 million and $3.1 million of finance costs as of December 31, 2025 and 2024, respectively.

The aggregate future maturities of long-term debt as of December 31, 2025, excluding original issue discount of $7.0 million and finance costs of $4.6 million, were as follows:

  ​ ​ ​

As of

 

($ in thousands)

December 31, 2025

Long-term debt instruments

  ​ ​ ​

2026

$

57,939

2027

128,030

2028

1,293,186

2029

246

2030

258

Thereafter

3,517

$

1,483,176

Senior Secured Credit Facilities

As of December 31, 2025 and 2024, CWGS Group, LLC (the “Borrower”), a wholly-owned subsidiary of CWGS, LLC, was party to a credit agreement (the “Credit Agreement”) for senior secured credit facilities (as amended from time to time, the “Senior Secured Credit Facilities”). The Senior Secured Credit Facilities consist of a $1.4 billion term loan facility (the “Term Loan Facility”) and a $65.0 million revolving credit facility (the “Revolving Credit Facility”). Under the Senior Secured Credit Facilities, the Company has the ability to request to increase the amount of term loans or revolving loans in an aggregate amount not to exceed the greater of (a) a “fixed” amount set at $725.0 million and (b) 100% of consolidated EBITDA for the most recent four consecutive fiscal quarters on a pro forma basis (as defined in the Credit Agreement). The lenders under the Senior Secured Credit Facilities are not under any obligation to provide commitments in respect of any such increase.

The Term Loan Facility requires mandatory principal payments in equal quarterly installments of $3.5 million. Additionally, the Company is required to prepay the borrowings under the Term Loan Facility in an aggregate amount up to 50% of excess cash flow, as defined in the Credit Agreement, for such fiscal year depending on the Total Leverage Ratio (as defined by the Credit Agreement) beginning with the year ended December 31, 2022. No additional excess cash flow payment was required relating to 2025 or 2024. However, in addition to the regularly scheduled quarterly principal payments, the Company made voluntary principal payments on the Term Loan Facility of $16.5 million in July 2025 and $17.2 million in February 2026. The Term Loan Facility matures in June 2028.

The funds available under the Revolving Credit Facility may be utilized for borrowings or letters of credit; however, a maximum of $25.0 million may be allocated to such letters of credit. The Revolving Credit Facility matures at the earlier of (i) ninety-one days prior to the maturity date of the Floor Plan Facility (the Floor Plan Facility currently has a maturity date of March 5, 2028 as detailed in Note 4 — Inventories and Floor Plan Payables) or (ii) March 3, 2028.

The following table details the outstanding amounts and available borrowings under the Senior Secured Credit Facilities as of:

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Senior Secured Credit Facilities:

Term Loan Facility:

Principal amount of borrowings

$

1,400,000

$

1,400,000

Less: cumulative principal payments

(81,564)

(51,049)

Less: unamortized original issue discount

(6,993)

(9,600)

Less: unamortized finance costs

(2,611)

(3,816)

1,308,832

1,335,535

Less: current portion

(14,015)

(14,015)

Long-term debt, net of current portion

$

1,294,817

$

1,321,520

Revolving Credit Facility:

Total commitment

$

65,000

$

65,000

Less: outstanding letters of credit

(4,902)

(4,902)

Less: total net leverage ratio borrowing limitation

(37,348)

(37,348)

Additional borrowing capacity

$

22,750

$

22,750

As of December 31, 2025 and 2024, the average interest rate on the Term Loan Facility was 6.33% and 6.97%, respectively, and the effective interest rate on the Term Loan Facility was 6.77% and 7.43%, respectively.

The Senior Secured Credit Facilities are fully and unconditionally guaranteed, jointly and severally, on a senior secured basis by each of the Company’s existing and future domestic restricted subsidiaries with the exception of FreedomRoads Intermediate Holdco, LLC, the direct parent of FR, and FR, and its subsidiaries. The Credit Agreement contains certain restrictive covenants pertaining to, but not limited to, mergers, changes in the nature of the business, acquisitions, additional indebtedness, sales of assets, investments, and the payment of dividends subject to certain limitations and minimum operating covenants. Additionally, management has determined that the Senior Secured Credit Facilities include subjective acceleration clauses, which could impact debt classification. Management believes that no events have occurred as of December 31, 2025 that would trigger a subjective acceleration clause.

The Credit Agreement requires the Borrower and its subsidiaries to comply on a quarterly basis with a maximum Total Net Leverage Ratio (as defined in the Credit Agreement), which covenant is in effect only if, as of the end of each calendar quarter, the aggregate amount of borrowings under the revolving credit facility, letters of credit and unreimbursed letter of credit disbursements outstanding at such time is greater than 35% of the total commitment on the Revolving Credit Facility (excluding (i) up to $15.0 million attributable to any outstanding undrawn letters of credit and (ii) any cash collateralized or backstopped letters of credit), as defined in the Credit Agreement. As of December 31, 2025, the Company was not subject to this covenant as borrowings under the Revolving Credit Facility did not exceed the 35% threshold, however the Company’s borrowing capacity was reduced by $37.3 million in light of this covenant. The Company was in compliance with all applicable financial debt covenants as of December 31, 2025 and 2024.

Real Estate Facilities

As of December 31, 2025 and 2024, subsidiaries of FRHP Lincolnshire, LLC (“FRHP”), an indirect wholly-owned subsidiary of CWGS, LLC, were party to a credit agreement with a syndication of banks for a real estate credit facility (as amended from time to time, the “M&T Real Estate Facility”) with aggregate maximum principal capacity of $300.0 million with an option that allows FRHP to request an additional $100.0 million of principal capacity. The lenders under the M&T Real Estate Facility are not under any obligation to provide commitments in respect of any such increase. The M&T Real Estate Facility bears interest at FRHP’s option of either (as defined in the credit agreement for the M&T Real Estate Facility): (a) the Secured Overnight Financing Rate (“SOFR”) plus the applicable rate of 2.30% or (b) the highest of (i) the Federal Funds Rate plus 1.80%, (ii) the Prime Rate plus 1.30%, or (iii) SOFR plus 2.30%. The M&T Real Estate Facility has an unused commitment fee of 0.20% of the aggregate unused principal amount and it matures in October 2027. Additionally, the M&T Real Estate Facility is subject to a debt service coverage ratio covenant (as defined in the credit agreement for the M&T Real Estate Facility). All obligations under the M&T Real Estate Facility and the guarantees of those obligations, are secured, subject to certain exceptions, by the mortgaged real property assets.

During the year ended December 31, 2024, FRHP borrowed an additional $55.6 million under the M&T Real Estate Facility, and none during the year ended December 31, 2025. During the year ended December 31, 2025, FRHP repaid $8.3 million of the M&T Real Estate Facility to pay off the remaining principal balances relating to three properties. During the year ended December 31, 2024, FRHP repaid $46.5 million of the M&T Real Estate Facility to pay off the remaining principal balances relating to eight properties. On December 31, 2025, FRHP closed on the $45.2 million sale of real property; however, net proceeds of $15.1 million and the principal payments of $30.1 million on the related M&T Real Estate Facility were not distributed through escrow until January 2, 2026 (see Note 3 — Accounts Receivable).

In November 2018, September 2021, and December 2021, Camping World Property, Inc. (the ‘‘Real Estate Borrower’’), an indirect wholly-owned subsidiary of CWGS, LLC, and CIBC Bank USA (“Lender”), entered into loan and security agreements for real estate credit facilities (as amended from time to time, the “First CIBC Real Estate Facility”, the “Second CIBC Real Estate Facility”, and the “Third CIBC Real Estate Facility”, respectively, and collectively the “CIBC Real Estate Facilities” and together with the M&T Real Estate Facility, the “Real Estate Facilities”) with aggregate maximum principal capacities of $21.5 million, $9.0 million, and $10.1 million for the First CIBC Real Estate Facility, Second CIBC Real Estate Facility, and Third CIBC Real Estate Facility, respectively. Borrowings under the CIBC Real Estate Facilities are guaranteed by CWGS Group, LLC, a wholly-owned subsidiary of CWGS, LLC. The CIBC Real Estate Facilities may be used to finance the acquisition of real estate assets. The CIBC Real Estate Facilities are secured by a first priority security interest on the real estate assets acquired with the proceeds of the CIBC Real Estate Facilities (“CIBC Real Estate Facility Properties”).

In June 2023, the Real Estate Borrower sold one of the CIBC Real Estate Facility Properties located in Franklin, Kentucky, which was secured by the Second CIBC Real Estate Facility. As part of the settlement of the property sale, the outstanding balance of the Second CIBC Real Estate Facility of $7.4 million was repaid and terminated by the Real Estate Borrower. In May 2024, the Real Estate Borrower repaid the outstanding balance of the Third Real Estate Facility of $8.9 million, which related to the facility for the operations of CWDS in Elkhart, Indiana (see Note 6 — Assets Held for Sale and Business Divestiture), and the Third Real Estate Facility was terminated. The First CIBC Real Estate Facility matures in October 2028.

The following table shows a summary of the outstanding balances, remaining available borrowings, and weighted average interest rate under the Real Estate Facilities:

As of December 31, 2025

Remaining

Wtd. Average

($ in thousands)

  ​ ​ ​

Outstanding(1)

  ​ ​ ​

Available(2)

  ​ ​ ​

Interest Rate

Real Estate Facilities

M&T Real Estate Facility

$

152,039

$

57,390

(3)

6.14%

First CIBC Real Estate Facility

3,098

6.97%

$

155,137

$

57,390

(1)Outstanding principal amounts are net of unamortized finance costs.
(2)Amounts cannot be reborrowed.
(3)Additional borrowings on the M&T Real Estate Facility are subject to a debt service coverage ratio covenant and to the property collateral requirements under the M&T Real Estate Facility.

Management has determined that the credit agreements governing the Real Estate Facilities include subjective acceleration clauses, which could impact debt classification. Management believes that no events have occurred as of December 31, 2025 that would trigger a subjective acceleration clause. Additionally, the Real Estate Facilities are subject to certain cross default provisions, a debt service coverage ratio, and other customary covenants. The Company was in compliance with all financial debt covenants as of December 31, 2025 and 2024.

Other Long-Term Debt

In December 2021, FRHP assumed a mortgage as part of a real estate purchase. This mortgage is secured by the acquired property and is guaranteed by CWGS Group, LLC, a wholly-owned subsidiary of CWGS, LLC and matures in December 2026. In June 2023, FRHP assumed a promissory note as part of a real estate purchase. This note is secured by the acquired property and matures in April 2041. As of December 31, 2025, the outstanding principal balance of these debt instruments was $7.6 million with a weighted average interest rate of 4.27%.

v3.25.4
Lease Obligations
12 Months Ended
Dec. 31, 2025
Lease Obligations  
Lease Obligations

11. Lease Obligations

The Company leases most of the properties for its store locations through 234 operating leases and 18 finance leases. The Company also leases billboards and certain of its equipment. The related operating lease assets and finance lease assets are included in the operating lease assets and property and equipment, net, respectively, in the accompanying consolidated balance sheets.

As of December 31, 2025 and 2024, finance lease assets of $113.7 million and $120.0 million, respectively, were included in property and equipment, net in the accompanying consolidated balance sheets.

The following table presents certain information related to the costs for leases where the Company is the lessee:

Year Ended December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Operating lease cost

$

116,722

$

116,370

Finance lease cost:

Amortization of finance lease assets

10,826

11,160

Interest on finance lease liabilities

8,735

9,285

Short-term lease cost

1,059

1,839

Variable lease cost

24,007

23,874

Sublease income

(3,532)

(3,355)

Net lease costs

$

157,817

$

159,173

The following table presents supplemental cash flow information related to leases:

Year Ended December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flows for operating leases

$

120,523

$

118,848

Operating cash flows for finance leases

8,735

9,285

Financing cash flows for finance leases

8,361

7,520

Lease assets obtained in exchange for lease liabilities:

New, remeasured and terminated operating leases

$

111,765

$

63,228

New, remeasured and terminated finance leases

4,507

30,771

The following table presents other information related to leases:

  ​ ​ ​

As of December 31,

2025

2024

Weighted average remaining lease term:

Operating leases

11.6

years

11.2

years

Financing leases

12.6

years

13.7

years

Weighted average discount rate:

Operating leases

7.3

%

7.1

%

Financing leases

6.4

%

6.4

%

The following reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities in the accompanying consolidated balance sheet as of December 31, 2025:

  ​ ​ ​

Operating

  ​ ​ ​

Finance

($ in thousands)

  ​ ​ ​

Leases

  ​ ​ ​

Leases

2026

  ​ ​ ​

$

125,684

  ​ ​ ​

$

17,124

2027

119,839

16,585

2028

116,271

14,838

2029

112,958

14,644

2030

111,171

14,764

Thereafter

718,672

121,057

Total lease payments

1,304,595

199,012

Less: Imputed interest

(435,063)

(64,808)

Total lease obligations

869,532

134,204

Less: current portion

(65,365)

(8,820)

Noncurrent lease obligations

$

804,167

$

125,384

Sale-Leaseback Arrangements

During the years ended December 31, 2025 and 2024, the Company entered into sale leaseback transactions for fourteen and three properties, respectively, associated with store locations in the RV and Outdoor Retail segment and received consideration of $122.4 million and $37.7 million of cash, respectively. However, $45.2 million of the $122.4 million of consideration for 2025 was not distributed through escrow until January 2, 2026. The Company recorded a gain of $0.3 million and $0.4 million for the twelve months ended December 31, 2025 and December 31, 2024, respectively, that was included in (gain) loss on sale or disposal of assets in the consolidated statements of income. In 2025, the Company entered into 17-year lease agreements as the lessee with each buyer for five of the properties, and a 19-year lease agreement as the lessee with the buyer for nine of the properties. In 2024, the Company entered into 20-year lease agreements

as the lessee with each buyer for two properties and a 17-year lease agreement as the lessee with the buyer for one of the properties.

v3.25.4
Income Taxes
12 Months Ended
Dec. 31, 2025
Income Taxes  
Income Taxes

12. Income Taxes

CWH is organized as a Subchapter C corporation (“C-Corp”) and, as of December 31, 2025, is a 61.4% owner of CWGS, LLC (see Note 19 — Stockholders’ Equity and Note 20 — Non-Controlling Interests). CWGS, LLC is organized as a limited liability company (“LLC”) and treated as a partnership for U.S. federal and most applicable state and local income tax purposes and as such, is generally not subject to any U.S. federal entity-level income taxes. However, certain active CWGS, LLC subsidiaries, including CWFR Capital, LLC, Americas Road and Travel Club, Inc., Camping World, Inc. (“CW”) prior to the LLC Conversion (defined below), and FreedomRoads RV, Inc. and their wholly-owned subsidiaries, are subject to entity-level taxes as they are C-Corps.

Income Tax Expense

The components of the Company’s income tax expense (benefit) from operations consisted of:

Year Ended December 31,

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Current:

Federal

$

8,716

$

880

$

9,123

State

3,367

689

1,558

Deferred:

Federal

178,233

(10,377)

(11,173)

State

35,481

(2,569)

(3,035)

Income tax expense (benefit)

$

225,797

$

(11,377)

$

(3,527)

A reconciliation of income tax expense (benefit) from operations to the federal statutory rate for were as follows:

Year Ended December 31, 2025

($ in thousands)

Amount

Percent

Pre-tax book income

$

120,159

U.S federal statutory tax rate

25,233

21.0%

State and local income tax items(1)

39,213

32.6%

Tax credits

(482)

(0.4)%

Changes in valuation allowances

151,579

126.1%

Nontaxable or nondeductible items:

Accrual to return

4,326

3.6%

Income taxes computed at the effective federal statutory rate for pass-through entities not subject to tax for the Company

3,352

2.8%

Other nondeductible expenses

1,459

1.2%

Changes in unrecognized tax benefits

172

0.1%

Other adjustments

945

0.8%

Income tax expense

$

225,797

187.9%

(1)The majority of the tax effect of this category (greater than 50 percent) is made up of state taxes from the following jurisdictions: California, Florida, Illinois, Minnesota, New York, Oregon, Pennsylvania, and Virginia.

Year Ended December 31,

($ in thousands)

2024

2023

Income taxes computed at federal statutory rate(1)

$

(18,955)

$

10,374

State income taxes – net of federal benefit(1)

(1,774)

(2,645)

Other differences:

State and local taxes on pass-through entities

674

1,948

Income taxes computed at the effective federal and state statutory rate for pass-through entities not subject to tax for the Company(2)

9,411

(3,927)

Effect of LLC Conversion(3)

(85,790)

(Decrease) increase in valuation allowance(4)

(1,568)

64,351

Impact of other state tax rate changes

(241)

4,900

Accrual to return

420

8,314

Tax credits

(501)

(582)

Uncertain Tax Positions

(128)

(547)

Other

1,285

77

Income tax benefit

$

(11,377)

$

(3,527)

(1)Federal and state income tax includes $0.6 million of income tax expense relating to the revaluation in the Tax Receivable Agreement liability due to fluctuations in state income tax rates for 2023. There were no changes to the Tax Receivable Agreement liability due to fluctuations in state tax rate for the year ended December 31, 2024.
(2)The related income is taxable to the non-controlling interest.
(3)For 2023, these amounts represent a reduction of $81.7 million to CWH’s outside basis deferred tax assets as a result of the LLC Conversion and $4.1 million related to the entity classification election, which was filed in the third quarter of 2023 with an effective date of January 2, 2023 (defined and discussed below).
(4)For 2024, the decrease in valuation allowance was primarily related to utilization of a portion of the capital loss carryforward. For 2023, the valuation allowance increased by $64.4 million. The valuation allowance increased by $132.2 million related to capital loss carryforward. Additionally, valuation allowance decreased by $52.5 million as a result of the LLC Conversion and its impact on realization of the CWH’s outside basis deferred tax asset and decreased by $15.3 million for activities not related to the LLC Conversion.

LLC Conversion

Prior to 2023, CW, including certain of its subsidiaries, were taxable as C-Corps and subject to entity-level taxes. CW had historically generated operating losses for tax purposes. Only losses subject to taxes in certain state jurisdictions were available to offset taxable income generated by the Company’s other businesses. The Company completed the steps necessary to convert CW and certain of its subsidiaries from C-Corps to LLCs with an effective date of January 2, 2023 (the “LLC Conversion”). All required filings for conversion to LLC were made by December 31, 2022. Accordingly, certain effects of the LLC Conversion were recorded during the year ended December 31, 2022, as the filings were perfunctory pursuant to the rules prescribed under ASC 740, Income Taxes. Beginning with the year ending December 31, 2023, the operating losses of CW and its subsidiaries have and will offset taxable income generated by the Company’s other LLC businesses. As a result, both income tax expense recognized by CWH and the amount of required tax distributions paid to holders of common units in CWGS, LLC, under the CWGS LLC Agreement, have and will decrease. The LLC Conversion has allowed the Company to more easily integrate its retail and dealership operations and more seamlessly share resources within the RV and Outdoor Retail segment, while providing an expected future cash flow benefit for the operating companies.

For the year ended December 31, 2023, the Company recorded an additional tax benefit of $2.0 million related to the LLC Conversion. Additionally, the Company recorded an income tax benefit of $4.1 million related

to an entity classification election that was filed in the third quarter of 2023 with a January 2, 2023 effective date.

Deferred Income Taxes

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes and operating loss and tax credit carryforwards. Significant items comprising the net deferred tax assets were:

  ​ ​ ​

December 31,

December 31,

($ in thousands)

2025

2024

Deferred tax liabilities

Operating lease assets

$

(5,100)

$

(6,068)

Other

(120)

(105)

(5,220)

(6,173)

Deferred tax assets

Investment in partnership ("Outside Basis Deferred Tax Asset")(1)

211,229

216,572

Capital loss carryforward

121,962

131,371

Tax Receivable Agreement liability

357

37,639

Operating lease liabilities

5,594

6,482

Business interest expense carryforward

28,084

21,164

Net operating loss and tax credit carryforward

31,104

17,472

Other investments

18,285

17,011

Other reserves

1,081

1,207

417,696

448,918

Valuation allowance

(411,050)

(227,605)

Net deferred tax assets

$

1,426

$

215,140

(1)This amount is the deferred tax asset the Company recognizes for its book to tax outside basis difference in its investment in CWGS, LLC.

The Company evaluates its deferred tax assets on a quarterly basis to determine if they can be realized and establishes valuation allowances when it is not more likely than not that all or a portion of the deferred tax assets can be realized. During the year ended December 31, 2025, management evaluated both positive and negative evidence and concluded that a full valuation allowance was necessary to be recorded against CWH net deferred tax assets due to its actual cumulative historical operating results for income tax purposes over the past several years in each of the tax jurisdictions where it operates. Accordingly, the Company recorded a $182.8 million valuation allowance on its CWH net deferred tax assets during the year ended December 31, 2025. This valuation allowance will be maintained until sufficient positive evidence exists to justify its reversal. In addition, because of the full valuation allowance recorded against CWH’s investment in CWGS, LLC, net deferred tax asset and certain other tax attribute carryforward deferred tax assets, the Company considers the amount calculated related to the remaining Tax Receivable Agreement Liability not probable. As a result, management reversed $149.0 million of the Tax Receivable Agreement liability and reduced the related deferred tax asset by $37.3 million, which were recorded to Tax Receivable Agreement liability adjustment and income tax (expense) benefit, respectively, in the consolidated statements of operations for the year ended December 31, 2025.

As of December 31, 2024, the Company recorded a valuation allowance on the Outside Basis Deferred Tax Asset and the capital loss carryforward that are not more likely than not to be realized. The capital loss has a five-year carryforward period. The Company maintains a valuation allowance against the Outside Basis Deferred Tax Asset pertaining to the portion that is not amortizable for tax purposes, since the Company would likely only realize the non-amortizable portion of the Outside Basis Deferred Tax Asset if the investment in CWGS, LLC was divested.

Net Operating Loss and Tax Carryforwards

As of January 2, 2023, certain subsidiaries of CWH had federal and state net operating loss carryforwards of approximately $151.7 million and $3.9 million, respectively, which are no longer available after the LLC Conversion. The conversion loss generated a net operating loss that was immediately written off as CW’s net operating losses are lost as a result of the conversion. Accordingly, the tax effect of 2023 conversion loss was zero. As of December 31, 2025, the Company accumulated $22.2 million of federal net operating losses which can be carried forward indefinitely and $7.4 million of state net operating losses which will begin to expire in 2028. As of December 31, 2025, the Company had federal general business credit carryforwards of $1.0 million that can be carried forward through 2045.

Tax Legislation

On July 4, 2025, H.R.1, the legislation commonly referred to as One Big Beautiful Tax Act (“OBBBA”) was enacted into law, bringing significant amendments to the U.S. tax code. This legislation extends and modifies provisions from the 2017 Tax Cuts and Jobs Act (“TCJA”) and introduced new tax measures that impacted businesses and individuals. One of the notable legislative changes modified the definition of a “motor vehicle” to include trailers or campers which are designed to provide temporary living quarters for recreational, camping, or seasonal use and is designed to be towed by, or affixed to, a motor vehicle. This change allowed the Company to deduct all floor plan interest expense for the year ended December 31, 2025. The OBBBA also makes permanent the computation of the adjusted taxable income without regard to depreciation, amortization, or depletion, which increases the amount of the Company’s deductible interest. While we expect certain provisions of the OBBBA to change the timing of certain tax payments related to the current and future periods, we do not expect the legislation to have a material impact on our consolidated financial statements.

Uncertain Tax Positions

As of December 31, 2025 and 2024, the balance of the Company’s uncertain tax positions was $3.0 million.

Tax Receivable Agreement

The Company is party to a tax receivable agreement (the “Tax Receivable Agreement”) that provides for the payment by the Company to the Continuing Equity Owners and Crestview Partners II GP, L.P. of 85% of the amount of tax benefits, if any, the Company actually realizes, or in some circumstances is deemed to realize, as a result of (i) increases in the tax basis from the purchase of common units from Crestview Partners II GP, L.P. in exchange for Class A common stock in connection with the consummation of the IPO and the related transactions and any future redemptions that are funded by the Company and any future redemptions of common units by Continuing Equity Owners as described above and (ii) certain other tax benefits attributable to payments made under the Tax Receivable Agreement. The above payments are predicated on CWGS, LLC making an election under Section 754 of the Internal Revenue Code effective for each tax year in which a redemption of common units for cash or stock occur. These tax benefit payments are not conditioned upon one or more of the Continuing Equity Owners or Crestview Partners II GP, L.P. maintaining a continued ownership interest in CWGS, LLC. In general, the Continuing Equity Owners’ or Crestview Partners II GP, L.P.’s rights under the Tax Receivable Agreement are assignable, including to transferees of its common units in CWGS, LLC (other than the Company as transferee pursuant to a redemption of common units in CWGS, LLC). The Company has determined it is more likely than not it will not benefit from the entirety of the remaining 15% of the tax benefits, and has remeasured the liability under the Tax Receivable Agreement. The Company has recorded a $149.0 million gain on the reduction in the associated liability, as described above. As of December 31, 2025, the remaining Tax Receivable Agreement liability after this adjustment was $1.4 million, which is expected to be paid during 2026. As of December 31, 2024, the Tax Receivable Agreement liability was $150.4 million. During the years ended December 31, 2025 and 2024, no payments and $13.4 million of payments, respectively, were made under the Tax Receivable Agreement.

If utilization of the deferred tax assets subject to the Tax Receivable Agreement becomes more likely than not in the future, the Company expects to record additional liability related to the Tax Receivable

Agreement which will be recognized as an expense and recorded to Tax Receivable Agreement liability adjustment in the consolidated statements of operations.

Income Tax Audits

For tax years beginning on or after January 1, 2018, CWGS, LLC is subject to partnership audit rules enacted as part of the Bipartisan Budget Act of 2015 (the “Centralized Partnership Audit Regime”). Under the Centralized Partnership Audit Regime, any IRS audit of CWGS, LLC would be conducted at the CWGS, LLC level, and if the IRS determines an adjustment, the default rule is that CWGS, LLC would pay an “imputed underpayment” including interest and penalties, if applicable. CWGS, LLC may instead elect to make a “push-out” election, in which case the partners for the year that is under audit would be required to take into account the adjustments on their own personal income tax returns. If CWGS, LLC does not elect to make a “push-out” election, CWGS, LLC has agreements in place requiring former partners to indemnify CWGS, LLC for their share of the imputed underpayment. The partnership agreement does not stipulate how CWGS, LLC will address imputed underpayments. If CWGS, LLC receives an imputed underpayment, a determination will be made based on the relevant facts and circumstances that exist at that time. Any payments that CWGS, LLC ultimately makes on behalf of its current partners will be reflected as a distribution, rather than tax expense, at the time such distribution is declared.

The Company and its subsidiaries file U.S. federal income tax returns and tax returns in various states. During the year ended December 31, 2024, the Company was notified by the state of New York that its 2021 and 2022 state income tax returns were under examination. The Company is not under any other material audits in any jurisdiction. With few exceptions, the Company is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years before 2022.

v3.25.4
Fair Value Measurements
12 Months Ended
Dec. 31, 2025
Fair Value Measurements  
Fair Value Measurements

13. Fair Value Measurements

Accounting guidance for fair value measurements establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

Recurring Fair Value Measurements

The following table presents the reported carrying values and the fair values by level of the Company’s assets and liabilities measured at fair value on a recurring basis:

December 31, 2025

December 31, 2024

($ in thousands)

  ​ ​ ​

Carrying Value

  ​ ​ ​

Level 3

  ​ ​ ​

Carrying Value

  ​ ​ ​

Level 3

Assets:

Derived participation investment (1)

$

3,321

$

3,321

$

156

$

156

Liabilities:

Acquisition-related contingent consideration (2)

368

368

(1)Derived participation investment was included in other assets in the accompanying consolidated balance sheets as of December 31, 2025 and 2024.
(2)The $0.2 million current and $0.2 million non-current portions of acquisition-related contingent consideration were included in accrued liabilities and other long-term liabilities, respectively, in the accompanying balance sheets as of December 31, 2024.

The following table presents fair value measurements using significant unobservable inputs (Level 3):

($ in thousands)

  ​ ​ ​

Derived Participation Investment

  ​ ​ ​

Acquisition-Related Contingent Consideration

Beginning balance as of January 1, 2024

$

$

Business combinations

368

Purchases

5,269

Settlements

(5,779)

Gains included in earnings

666

Ending balance as of December 31, 2024

156

368

Purchases

9,467

Settlements

(1,766)

(100)

In transit exchanges for new securities (1)

(5,708)

Gains included in earnings (2)

1,172

(268)

Ending balance as of December 31, 2025

$

3,321

$

(1)Securitization proceeds held by issuer to be exchanged for new investment.
(2)Gains related to the derived participation investment represent an increase in the asset. Gains related to the acquisition-related contingent consideration represent a decrease in the liability.

Derived Participation Investment

The Company has entered into an arrangement with a consumer financing partner to invest in a participation interest in the cash flows of certain financing transactions under the white label financing program with such consumer financing partner (the “Derived Participation Investment”). The fair value of this investment was estimated by discounting the projected cash flows subject to the participation interest. The assumptions in the analysis included loan losses, prepayments, and recoveries derived based on historical observation of such data pertaining to the RV industry, as well as other relevant industries with loan structure similar to that of the RV industry. This is categorized as a Level 3 measurement and there was no significant change in unrealized gains or losses during the year ended December 31, 2025.

Additionally, during the year ended December 31, 2025, the Company paid $7.5 million for an investment in a preferred interest of this consumer financing partner, which operates a captive-as-a-service business specializing in financing for RVs and powersports. Since this investment does not have a readily determinable fair value, it will be recorded at its cost less impairments, if any.

Contingent Consideration

The Company’s contingent consideration liability was established as part of the consideration for the acquisition of a tire rescue roadside assistance business in June 2024. The fair value of this liability was estimated as the present value of the probability weighted milestone payments at each of the first two anniversaries of the date of the acquisition for a maximum aggregate payment of $0.5 million if all milestones are reached. The assumptions in the analysis included the Company’s assessment of the probability that the milestones will be reached and a discount rate based primarily on the Company’s credit risk and its ability to pay. This was categorized as a Level 3 measurement and there were no significant change in unrealized gains or losses during the year ended December 31, 2024. Based on milestones reached, the first milestone payment was determined to be $0.1 million and was paid in October 2025. The milestones relating to the second milestone payment cannot be reached and will not result in any further milestone payments.

Other Fair Value Disclosures

There have been no transfers of assets or liabilities between the fair value measurement levels and there were no material re-measurements to fair value during 2025 and 2024 of assets and liabilities that are not measured at fair value on a recurring basis.

For floor plan notes payable under the Floor Plan Facility, the amounts reported in the accompanying consolidated balance sheets approximate the fair value due to their short-term nature or the existence of variable interest rates that approximate prevailing market rates.

The following table presents the reported carrying value and fair value information for the Company’s debt instruments. The fair values shown below for the Term Loan Facility, as applicable, are based on quoted prices in the inactive market for identical assets (Level 2) and the fair values shown below for the Floor Plan Facility, the Real Estate Facilities and the Other Long-Term Debt are estimated by discounting the future contractual cash flows at the current market interest rate that is available based on similar financial instruments.

Fair Value

December 31, 2025

December 31, 2024

($ in thousands)

  ​ ​ ​

Measurement

  ​ ​ ​

Carrying Value

  ​ ​ ​

Fair Value

  ​ ​ ​

Carrying Value

  ​ ​ ​

Fair Value

Term Loan Facility

Level 2

$

1,308,832

$

1,285,475

$

1,335,535

$

1,320,286

Real Estate Facilities

Level 2

155,137

158,203

173,132

176,684

Other Long-Term Debt

Level 2

7,588

6,622

7,926

6,652

v3.25.4
Commitments and Contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies.  
Commitments and Contingencies

14. Commitments and Contingencies

Sponsorship and Other Agreements

The Company enters into sponsorship and brand licensing agreements from time to time. Current sponsorship agreements run through 2030. The sponsorship and brand licensing agreements consist of annual fees payable in aggregate of $4.3 million in 2026, $2.2 million in 2027, $1.0 million in 2028, $0.9 million in 2029 and $0.9 million in 2030, which are recognized to expense over the expected benefit period.

The Company enters into subscription agreements from time to time. Currently there are subscription agreements for future software services consisting of annual fees payable as follows: $28.6 million in 2026, $20.6 million in 2027, $4.3 million in 2028, $2.6 million in 2029, $2.4 million in 2030, and $4.1 million thereafter. Expense is recognized ratably over the term of the agreement.

Self-Insurance Program

Self-insurance reserves represent amounts established as a result of insurance programs under which the Company self-insures portions of the business risks. The Company carries substantial premium-paid, traditional risk transfer insurance for various business risks. The Company self-insures and establishes reserves for the retention on workers’ compensation insurance, general liability, automobile liability, and employee health claims. The self-insured claims liability was approximately $35.4 million and $34.7 million as of December 31, 2025 and 2024, respectively. The determination of such claims and expenses and the appropriateness of the related liability are continually reviewed and updated. The self-insurance accruals are calculated by actuaries and are based on claims filed and include estimates for claims incurred but not yet reported. Projections of future losses, including incurred but not reported losses, are inherently uncertain because of the varying nature of insurance claims and could be substantially affected if occurrences and claims differ significantly from these assumptions and historical trends. In addition, the Company has obtained letters of credit as required by insurance carriers. As of December 31, 2025 and December 31, 2024, these letters of credit were $20.3 million and $19.2 million, respectively. This includes $15.4 million and $14.3 million for December 31, 2025 and December 31, 2024, respectively, issued under the Floor Plan Facility (see Note 4 — Inventories and Floor Plan Payables), and the balance issued under the Company’s Senior Secured Credit Facilities (see Note 10 — Long-Term Debt).

Litigation

Weissmann Complaint

On June 22, 2021, FreedomRoads Holding Company, LLC (“FR Holdco”), an indirect wholly-owned subsidiary of CWGS, LLC, filed a one-count complaint captioned FreedomRoads Holding Company, LLC v. Steve Weissmann in the Circuit Court of Cook County, Illinois against Steve Weissmann (“Weissmann”) for

breach of contractual obligation under note guarantee (the “Note”) (the “Weissmann Complaint”). On October 8, 2021, Weissmann brought a counterclaim against FR Holdco and third-party defendants Marcus A. Lemonis, NBCUniversal Media, LLC, the Consumer National Broadcasting Company, Camping World, Inc. (“CW”), and Machete Productions (“Machete”) (the “Weissmann Counterclaim”), in which he alleges claims in connection with the Note and his appearance on the reality television show The Profit. Weissmann alleges the following causes of action against FR Holdco and all third-party defendants, including CW: (i) fraud; (ii) fraud in the inducement; (iii) fraudulent concealment; (iv) breach of fiduciary duty; (v) defamation; (vi) defamation per se; (vii) false light; (viii) intentional infliction of emotional distress; (ix) negligence; (x) unjust enrichment; and (xi) RICO § 1962. Weissmann seeks costs and damages in an amount to be proven at trial but no less than the amount in the Note (approximately $2.5 million); in connection with his RICO claim, Weissmann asserts he is entitled to damages in the amount of three times the Note. On February 18, 2022, NBCUniversal, CNBC, and Machete filed a motion to compel arbitration (the “NBC Arbitration Motion”). On May 5, 2022, an agreed order was filed staying the litigation in favor of arbitration. On May 31, 2022, FR Holdco filed an arbitration demand against Weissmann for collection on the Note. Weissmann filed his response and counterclaims, and third-party claims against FR Holdco, CW, Marcus A. Lemonis, NBCUniversal, and Machete on July 7, 2022. On or about July 21, 2022, FR Holdco and the other respondents filed their responses and affirmative defenses. On March 11, 2024, FR Holdco’s arbitration demand and the Weissmann arbitration demand were tried before a single arbitrator pursuant to the JAMS streamlined arbitration rules in a confidential arbitration hearing. On May 23, 2024, the arbitrator issued an interim award in favor of FR Holdco in the amount of $4,318,892, plus interest, costs, and attorneys’ fees as set forth in the Tumbleweed bankruptcy plan and to be determined by the arbitrator in subsequent proceedings. On July 31, 2024, the arbitrator heard the parties’ arguments on the amount of attorneys’ fees and costs owed to FR Holdco, after Weissmann conceded in a written briefing the obligation to pay attorneys’ fees and costs to FR Holdco as the prevailing party. On September 12, 2024, the arbitrator issued a final award in favor of FR Holdco in the amount of $4,990,006, in the manner described in the Tumbleweed bankruptcy plan. Weissmann is jointly and severally liable for $4,106,884 of that amount. On September 24, 2024, Weissmann and Tumbleweed filed a Petition to Vacate Arbitration Award in the Superior Court for the State of California, County of Los Angeles. On September 27, 2024, FR Holdco, CW, Marcus A. Lemonis, NBCUniversal, and Machete filed a Petition to Confirm Arbitration Award in the Superior Court for the State of California, County of Los Angeles. On January 16, 2025, Superior Court for the State of California, County of Los Angeles granted the Petition to Confirm Arbitration Award and denied the Petition to Vacate Arbitration Award, concluding the litigation. On July 8, 2025, Superior Court for the State of California, County of Los Angeles entered the Judgment in favor of FR Holdco, CW, Marcus A. Lemonis, NBCUniversal, and Machete. On August 21, 2025, Weissmann and Tumbleweed filed a notice of appeal. On November 25, 2025, Weissmann and Tumbleweed filed their opening brief in the Second Appellate District of the Court of Appeal of the State of California. FR Holdco, CW, Marcus Lemonis, NBCUniversal, and Machete filed their response brief on February 20, 2026. There can be no assurances that we will be able to collect amounts owed pursuant to the Arbitration Award.

Tumbleweed Complaint

On November 10, 2021, Tumbleweed Tiny House Company, Inc. (“Tumbleweed”) filed a complaint against FR Holdco, CW, Marcus A. Lemonis, NBCUniversal Media, LLC, and Machete Productions in which Tumbleweed alleges claims in connection with the Note and its appearance on the reality television show The Profit (the “Tumbleweed Complaint”), seeking primarily monetary damages. Tumbleweed alleges the following claims against the defendants, including FR Holdco and CW: (i) fraud; (ii) false promise; (iii) breach of fiduciary duty (and aiding and abetting the same); (iv) breach of contract; (v) breach of oral contract; (vi) tortious interference with prospective economic advantage; (vii) fraud in the inducement; (viii) negligent misrepresentation; (ix) fraudulent concealment; (x) conspiracy; (xi) unlawful business practices; (xii) defamation; and (xiii) declaratory judgment. On April 21, 2022, the Court granted a motion to compel arbitration filed by NBCUniversal and joined by all defendants, including FR Holdco, CW, and Marcus A. Lemonis, compelling Tumbleweed’s claims to arbitration. Tumbleweed served its arbitration demand on FR Holdco, CW, and Marcus A. Lemonis on May 17, 2022. FR Holdco, CW, and Marcus A. Lemonis filed responses and affirmative defenses on May 31, 2022. On July 20, 2022, pursuant to the JAMS streamlined arbitration rules,

the Tumbleweed Complaint was consolidated together with the Weissmann Complaint. The parties have exchanged discovery. On March 11, 2024, FR Holdco’s arbitration demand and the Weissman arbitration demand were tried before a single arbitrator pursuant to the JAMS streamlined arbitration rules in a confidential arbitration hearing. On May 23, 2024, the arbitrator issued an interim award in favor of all respondents, including FR Holdco, CW, and Lemonis. On July 31, 2024, the arbitrator heard the parties arguments on the amount of attorneys’ fees and costs owed to FR Holdco, CW, Lemonis, and the other defendants, after Tumbleweed conceded the obligation to pay attorneys’ fees and costs to the prevailing parties. On September 12, 2024, the arbitrator issued a final award in favor of FR Holdco, CW, Lemonis in the amount of $3,793,455 in attorneys’ fees and $626,611 in costs. The arbitrator also awarded $4,990,006 in favor of FR Holdco. On September 24, 2024, Weissmann and Tumbleweed filed a Petition to Vacate Arbitration Award in the Superior Court for the State of California, County of Los Angeles. On September 27, 2024, FR Holdco, CW, Marcus A. Lemonis, NBCUniversal, and Machete filed a Petition to Confirm Arbitration Award in the Superior Court for the State of California, County of Los Angeles. On January 16, 2025, Superior Court for the State of California, County of Los Angeles granted the Petition to Confirm Arbitration Award and denied the Petition to Vacate Arbitration Award, concluding the litigation. On July 8, 2025, Superior Court for the State of California, County of Los Angeles entered the Judgment in favor of FR Holdco, CW, Marcus A. Lemonis, NBCUniversal, and Machete. On August 21, 2025, Weissmann and Tumbleweed filed a notice of appeal. On November 25, 2025, Weissmann and Tumbleweed filed their opening brief in the Second Appellate District of the Court of Appeal of the State of California. FR Holdco, CW, Marcus Lemonis, NBCUniversal, and Machete filed their response brief on February 20, 2026. There can be no assurances that we will be able to collect amounts owed pursuant to the Arbitration Award.

General

From time to time, the Company is involved in litigation arising in the normal course of business operations including, but not limited to, labor (including federal and state minimum wage and overtime requirements), advertising, real estate, promotions, quality of services, intellectual property, tax, import and export, anti-corruption, anti-competition, environmental, health and safety matters. While the outcome of litigation cannot be predicted with certainty, and some of these lawsuits, claims or proceedings may be determined adversely to the Company, management does not believe that the disposition of any such pending matters is likely to have a material adverse effect on the Company’s financial statements. No assurance can be made that these or similar suits will not result in a material financial exposure in excess of insurance coverage, which could have a material adverse effect upon the Company’s financial condition and results of operations.

Supplier Agreement

In the normal course of business, the Company will enter into agreements with its suppliers. In connection with the divestiture of CWDS in May 2024, the Company entered into a Supplier Agreement with the buyer that requires the Company to purchase an aggregate $250.0 million of product over the approximately 10-year term of the Supplier Agreement. Any shortfall under this aggregate purchase threshold results in an extension of the term of the Supplier Agreement and does not otherwise result in financial penalties. See Note 6 — Assets Held for Sale and Business Divestitures for a discussion of the divestiture of CWDS.

Employment Agreements

The Company has employment agreements with certain officers. The agreements include, among other things, an annual bonus based on certain performance-based criteria and certain severance benefits in the event of a qualifying termination.

On December 2, 2025, Marcus A. Lemonis informed the Board that he would retire as Chief Executive Officer, Chairman of the Board and as a member of the Board, effective December 31, 2025. Following his retirement from his role as Chief Executive Officer and Chairman of the Board, Mr. Lemonis will continue to be employed with the Company in the non-executive role of Co-Founder and Special Advisor through December 31, 2026. In connection with Mr. Lemonis’ transition to the role of Co-Founder and Special Advisor, on

December 2, 2025, the Board approved a second amended and restated employment agreement with Mr. Lemonis (the “Lemonis Second Employment Agreement”), which superseded and replaced his prior employment agreement effective as of January 1, 2026 (“Lemonis First Employment Agreement”).

The Company deemed the 2026 service conditions relating to the Lemonis Second Employment Agreement to be nonsubstantive for accounting purposes, so the Company accrued Mr. Lemonis’ 2026 salary of $1.5 million as of December 31, 2025, which was the date that Mr. Lemonis retired from the position of Chairman and Chief Executive Officer. See Note 21 — Stock-Based Compensation Plans for details on Mr. Lemonis’ stock-based compensation and other compensation that may be settled in shares.

Financial Assurances

In the normal course of business, the Company obtains standby letters of credit and surety bonds from financial institutions and other third parties. These instruments guarantee the Company’s own future performance and provide third parties with financial and performance assurance in the event that the Company does not perform. These instruments support a wide variety of the Company’s business activities. As of December 31, 2025 and December 31, 2024, outstanding standby letters of credit issued through our Floor Plan Facility were $15.4 million and $14.3 million, respectively, (see Note 4 — Inventories and Floor Plan Payables) and outstanding standby letters of credit issued through the Senior Secured Credit Facilities were $4.9 million and $4.9 million, respectively (see Note 10 — Long-Term Debt). As of December 31, 2025 and December 31, 2024, outstanding surety bonds were $25.0 million and $26.6 million, respectively. The underlying liabilities to which these instruments relate are reflected on the Company’s accompanying consolidated balance sheets, where applicable. Therefore, no additional liability is reflected for the letters of credit and surety bonds themselves.

v3.25.4
Related Party Transactions
12 Months Ended
Dec. 31, 2025
Related Party Transactions  
Related Party Transactions

15. Related Party Transactions

Transactions with Directors, Equity Holders and Executive Officers

FR leased various RV dealership locations from managers and officers. During 2023 the related party lease expense for these locations was $3.4 million. For the years ended December 31, 2024 and 2025, there was no related party lease expense.

In January 2012, FR entered into a lease for what is now its previous corporate headquarters in Lincolnshire, Illinois, which was amended as of March 2013, November 2019, October 2020, and October 2021 (the “Lincolnshire Lease”). This lease expired in March 2024. For the years ended December 31, 2024, and 2023, rental payments for the Lincolnshire Lease, including common area maintenance charges, were $0.2 million, and $0.9 million, respectively, and there were no payments for the year ended December 31, 2025. The Company’s former Chairman and Chief Executive Officer had personally guaranteed the Lincolnshire Lease.

In October 2022, the Company purchased a property to be used as office space in Lincolnshire, Illinois, for $4.5 million from the Company’s former Chairman and Chief Executive Officer. This office space became the Company’s corporate headquarters in February 2024.

Other Transactions

The Company paid Adams Outdoor Advertising, Inc., an entity for which Andris A. Baltins served as a member of its Board of Directors, $0.1 million for each of the years ended December 31, 2024 and 2023 for advertising services. Adams Outdoor Advertising, Inc. was not a related party for the year ended December 31, 2025.

The Company paid Kaplan, Strangis and Kaplan, P.A., of which Andris A. Baltins is a member, and a member of the Company’s Board of Directors, $0.1 million for the year ended December 31, 2023 for legal services. Amounts paid for the year ended December 31, 2024 were immaterial. Kaplan, Strangis and Kaplan, P.A. was not a related party for the year ended December 31, 2025.

v3.25.4
Acquisitions
12 Months Ended
Dec. 31, 2025
Acquisitions  
Acquisitions

16. Acquisitions

In 2025 and 2024, subsidiaries of the Company acquired the assets of multiple RV dealerships that constituted businesses under GAAP. The Company used cash and borrowings under its Floor Plan Facility to complete the acquisitions. The Company considers acquisitions of independent dealerships to be a fast and capital efficient alternative to opening new greenfield store locations to expand its business and grow its customer base. The acquired businesses were recorded at their estimated fair values under the acquisition method of accounting. The balance of the purchase prices in excess of the fair values of net assets acquired were recorded as goodwill.

In 2025, the RV and Outdoor Retail segment acquired the assets of various RV dealerships comprised of eight locations for an aggregate purchase price of approximately $92.2 million. As a component of the aggregate purchase price to acquire certain of these locations, $10.0 million was paid as a deposit in November 2024, which would convert into shares of Lazydays Holdings, Inc. (“Lazydays”) common stock if the Company completed the acquisition of all seven RV dealerships originally contemplated under the November 2024 agreement with Lazydays. However, the Company acquired only five of the seven Lazydays RV dealerships, so the deposit did not convert to shares of Lazydays common stock. Instead, the deposit was considered a component of the purchase price of those acquisitions. Additionally, a $1.0 million deposit was made in December 2024 for non-Lazydays RV dealership acquisitions that were completed in 2025. Separate from these acquisitions, in 2025, the Company purchased real property for an aggregate purchase price of $123.9 million, inclusive of a $1.1 million note receivable that was forgiven as partial consideration for one of the properties.

In 2024, the RV and Outdoor Retail segment acquired the assets of various RV dealerships comprised of nine locations for an aggregate purchase price of approximately $69.4 million. Separate from these acquisitions, during the year ended December 31, 2024, the Company purchased real property for an aggregate purchase price of $9.6 million. Additionally, in June 2024, the Good Sam Services and Plans segment acquired the assets of a tire rescue roadside assistance business for $1.8 million in cash and up to an aggregate $0.5 million of milestone payments of which half is potentially payable at each of the first two anniversaries of the date of the acquisition. These potential milestone payments were recorded as contingent consideration with a fair value of $0.4 million. The tire rescue roadside assistance business includes a robust dispatch platform and strong network of service providers, which provide an opportunity to serve our customer base more effectively and reduce cost.

The estimated fair values of the assets acquired and liabilities assumed for the acquisitions of dealerships and the tire rescue roadside assistance business consist of the following, net of insignificant measurement period adjustments relating to acquisitions from the respective previous year:

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Tangible assets (liabilities) acquired (assumed):

Accounts receivable, net

$

$

4

Inventories, net

72,637

36,431

Prepaid expenses and other assets

58

Property and equipment, net

1,415

296

Operating lease assets

9,367

15,328

Accounts payable

(5)

Accrued liabilities

(144)

(35)

Current portion of operating lease liabilities

(1,055)

(1,112)

Other current liabilities

(475)

(23)

Operating lease liabilities, net of current portion

(8,312)

(14,216)

Total tangible net assets acquired

73,491

36,668

Intangible assets acquired:

Supplier and customer relationships

2,595

Websites and developed technology

600

Total intangible assets acquired

3,195

Goodwill

18,712

31,701

Purchase price of acquisitions

92,203

71,564

Application of deposit paid in prior period

(11,000)

(8,873)

Contingent consideration

(368)

Lazydays acquisition deposit

10,000

Cash paid for acquisitions, net of cash acquired

81,203

72,323

Inventory purchases financed via floor plan

(71,181)

(49,162)

Cash payment net of floor plan financing

$

10,022

$

23,161

The fair values above for the year ended December 31, 2025 are preliminary as they are subject to measurement period adjustments for up to one year from the date of acquisition as new information is obtained about facts and circumstances that existed as of the acquisition date relating to the valuation of the acquired assets, primarily the acquired inventories. During the year ended December 31, 2024, the fair values include a measurement period adjustment to record $2.6 million of other intangible assets from a RV dealership acquisition that occurred during the year ended December 31, 2023. These intangible assets had an estimated useful life of 15 years; however, these intangible assets were sold for $2.6 million during the year ended December 31, 2024. Acquired developed technology intangible asset acquired of $0.6 million has an remaining useful life of approximately 3.5 years.

The primary items that generated the goodwill are the value of the expected synergies between the acquired businesses and the Company and the acquired assembled workforce, neither of which qualify for recognition as a separately identified intangible asset. For the years ended December 31, 2025 and 2024, acquired goodwill of $18.7 million and $31.7 million is expected to be deductible for tax purposes.

Included in the consolidated financial results for the years ended December 31, 2025 and 2024 were $198.2 million and $99.6 million of revenue, respectively, and $2.9 million and $0.2 million of pre-tax loss, respectively, from the acquisitions as of their applicable acquisition dates. Pro forma information on these acquisitions has not been included, because the Company has deemed them to not be individually or cumulatively material.

v3.25.4
Statements of Cash Flows
12 Months Ended
Dec. 31, 2025
Statements of Cash Flows  
Statements of Cash Flows

17. Statements of Cash Flows

Supplemental disclosures of cash flow information for the following periods:

Year Ended December 31, 

($ in thousands)

  ​ ​

2025

  ​ ​

2024

  ​ ​

2023

Cash paid (received) during the period for:

Interest

$

192,934

$

238,553

$

214,082

Income taxes

5,156

(116)

3,352

Noncash investing and financing activities:

Leasehold improvements paid by lessor

280

256

Capital expenditures in accounts payable and accrued liabilities

15,256

8,153

5,833

Prior period deposit applied to portion of purchase price of RV dealership acquisition

11,000

8,873

Note receivable forgiven as partial consideration for the purchase of real property

1,128

Contingent consideration recognized as partial consideration for purchase of a business

368

Fair value of holdback receivable recognized as partial consideration for divestiture of a business

933

Supplier agreement intangible asset recognized as partial consideration for divestiture of a business

9,500

Purchase of real property through assumption of other long-term debt

5,185

Escrow receivable on sale of real property

45,249

Note receivable exchanged for amounts owed by other investment

2,153

Par value of Class A common stock issued for redemption of common units in CWGS, LLC

1

20

Cost of treasury stock issued for vested restricted stock units

15,320

29,542

Cash paid for income taxes, net of refunds, for the following period:

Year Ended

($ in thousands)

  ​ ​

December 31, 2025

Federal

$

4,041

State

1,115

$

5,156

Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds, in the following jurisdictions:

Year Ended

($ in thousands)

  ​ ​

December 31, 2025

State:

Florida

$

(308)

New Jersey

(412)

Oregon

906

Tennessee

834

Texas

377

Various

(282)

v3.25.4
Benefit Plan
12 Months Ended
Dec. 31, 2025
Benefit Plan  
Benefit Plan

18. Benefit Plan

The Freedom Roads 401(k) Defined Contribution Plan (“FreedomRewards 401(k) Plan”) is qualified under Sections 401(a) and 401(k) of the Internal Revenue Service Code of 1986, as amended. All employees over age 18, including the executive officers, are eligible to participate in the Freedom Rewards 401(k) Plan. Any favorable vesting was permitted for any affected participants pursuant to FreedomRewards 401(k) Plan Amendment No. 3 signed December 15, 2011, and effective January 1, 2012. Non-highly compensated employees may defer up to 75% of their eligible compensation up to the Internal Revenue Service limits. Highly

compensated employees may defer up to 15% of their eligible compensation up to the Internal Revenue Service limits. The Company contributed $2.8 million to the Company’s 401(k) Plan for 2023. There were no contributions by the Company to the Company’s 401(k) Plan for 2025 or 2024.

v3.25.4
Stockholders' Equity
12 Months Ended
Dec. 31, 2025
Stockholders' Equity  
Stockholders' Equity

19. Stockholders’ Equity

CWGS, LLC Ownership

CWH is the sole managing member of CWGS, LLC and has the sole voting power in, and controls the management of, CWGS, LLC (See Note 20 – Non-Controlling Interests for further information about the ownership of CWGS, LLC). The remaining interest in CWGS, LLC, was held by the Continuing Equity Owners, who may redeem at each of their options their common units for, at the Company’s election (determined solely by the Company’s independent directors (within the meaning of the rules of the New York Stock Exchange) who are disinterested), cash or newly issued shares of the Company’s Class A common stock. Accordingly, the Company consolidated the financial results of CWGS, LLC and reported a non-controlling interest in its consolidated financial statements. In accordance with the CWGS LLC Agreement, CWGS, LLC has made cash distributions to all common unit holders of CWGS, LLC in an amount sufficient for 1) CWH to pay the portion of its regular quarterly cash dividend to holders of its Class A common stock that is unrelated to tax distributions, if any, and 2) the common unit holders of CWGS, LLC to pay their income tax obligation on their allocated portion of CWGS, LLC income at the highest tax rate for all common unit holders of CWGS, LLC. The payment of these cash distributions by CWGS, LLC to Continuing Equity Owners are recorded as distributions to holders of CWGS, LLC common units in the accompanying Consolidated Statements of Stockholders’ Equity and Consolidated Statements of Cash Flows. The payment of these cash distributions by CWGS, LLC to CWH are within the consolidated group and, therefore, are not included in the distributions to holders of CWGS, LLC common units in the accompanying Consolidated Statements of Stockholders’ Equity and Consolidated Statements of Cash Flows.

Common Stock Economic and Voting Rights

Each share of the Company’s Class A common stock and Class B common stock entitles its holders to one vote per share on all matters presented to the Company’s stockholders generally; provided that, for as long as ML Related Parties, directly or indirectly, beneficially own in the aggregate 27.5% or more of all of the outstanding common units of CWGS, LLC, the shares of Class B common stock held by the ML Related Parties will entitle the ML Related Parties to the number of votes necessary such that the ML Related Parties, in the aggregate, cast 47% of the total votes eligible to be cast by all of the Company’s stockholders on all matters presented to a vote of the Company’s stockholders generally. Additionally, the one share of Class C common stock entitles its holder to the number of votes necessary such that the holder casts 5% of the total votes eligible to be cast by all of the Company’s stockholders on all matters presented to a vote of the Company’s stockholders generally. The one share of Class C common stock is owned by ML RV Group, LLC, a Delaware limited liability company, wholly-owned by the Company’s former Chairman and Chief Executive Officer, Marcus A. Lemonis.

Holders of the Company’s Class B and Class C common stock are not entitled to receive dividends and will not be entitled to receive any distributions upon the liquidation, dissolution or winding up of the Company. Shares of Class B common stock may only be issued to the extent necessary to maintain the one-to-one ratio between the number of common units of CWGS, LLC held by funds controlled by Crestview Partners II GP, L.P. and the ML Related Parties (the “Class B Common Owners”) and the number of shares of Class B common stock held by the Class B Common Owners. Shares of Class B common stock are transferable only together with an equal number of common units of CWGS, LLC. Only permitted transferees of common units held by the Class B Common Owners will be permitted transferees of Class B common stock. Shares of Class B common stock will be canceled on a one-for-one basis upon the redemption of any of the outstanding common units of CWGS, LLC held by the Class B Common Owners. Upon the occurrence of certain change in control events, the Class C common stock would no longer have any voting rights, such share of the Company’s Class C common stock will be cancelled for no consideration and will be retired, and the Company will not reissue such share of Class C common stock.

The Company must, at all times, maintain a one-to-one ratio between the number of outstanding shares of Class A common stock and the number of common units of CWGS, LLC owned by CWH (subject to certain exceptions for treasury shares and shares underlying certain convertible or exchangeable securities).

November 2024 Public Offering

On November 1, 2024, the Company completed a public offering (the “November 2024 Public Offering”) in which the Company sold 14,634,146 shares of the Company’s Class A common stock at a public offering price of $20.50 per share (or $19.81 per share after underwriting discounts and commissions). The Company received $289.9 million in proceeds, net of underwriting discounts and commissions, which were used to purchase 14,634,146 common units from CWGS, LLC at a price per unit equal to the public offering price per share of Class A common stock in the November 2024 Public Offering, less underwriting discounts and commissions.

Additionally, in November 2024, the underwriters exercised their option to purchase an additional 2,195,121 shares of Class A common stock and the Company received $43.5 million in additional proceeds, net of underwriting discounts and commissions, which were used to purchase 2,195,121 common units from CWGS, LLC at a price per unit equal to the public offering price per share of Class A common stock in the November 2024 Public Offering, less underwriting discounts and commissions.

Of the 16,829,267 shares Class A common stock sold in the November 2024 Public Offering, 4,228,700 were issued from treasury stock and the remainder were newly-issued shares. The Company incurred approximately $1.0 million of offering costs that were recorded as a reduction in the additional paid-in capital recorded for the proceeds from the November 2024 Public Offering in the consolidated statement of stockholders’ equity.

Stock Repurchase Program

In October 2020, the Company’s Board of Directors initially authorized a stock repurchase program for the repurchase of up to $100.0 million of the Company’s Class A common stock, expiring on October 31, 2022. In August 2021 and January 2022, the Company’s Board of Directors authorized increases to the stock repurchase program for the repurchase of up to an additional $125.0 million and $152.7 million, respectively, of the Company’s Class A common stock and extended the stock repurchase program to expire on August 31, 2023 and December 31, 2025, respectively. The stock repurchase program, with approximately $120.2 million of approved amounts for repurchases of Class A common stock remaining, expired on December 31, 2025.

During the years ended December 31, 2025, 2024 and 2023, the Company did not repurchase Class A common stock under the stock repurchase program. During the years ended December 31, 2024 and 2023, the Company reissued 322,271 and 579,176 shares of Class A common stock from treasury stock to settle the exercises of stock options, vesting of RSUs, and settlement of other stock-based awards under the Company’s 2016 Incentive Award Plan (the “2016 Plan”), respectively, (see Note 21 — Stock-Based Compensation Plans). As discussed above, the Company reissued 4,228,700 shares of Class A common stock held as treasury in the November 2024 Public Offering.

v3.25.4
Non-Controlling Interests
12 Months Ended
Dec. 31, 2025
Non-Controlling Interests  
Non-Controlling Interests

20. Non-Controlling Interests

As described in Note 19 — Stockholders’ Equity, CWH is the sole managing member of CWGS, LLC and, as a result, consolidates the financial results of CWGS, LLC. The Company reports a non-controlling interest representing the common units of CWGS, LLC held by Continuing Equity Owners. Changes in CWH’s ownership interest in CWGS, LLC while CWH retains its controlling interest in CWGS, LLC will be accounted for as equity transactions. As such, future redemptions of common units of CWGS, LLC by the Continuing Equity Owners will result in a change in ownership and reduce or increase the amount recorded as non-controlling interest and increase or decrease additional paid-in capital when CWGS, LLC has positive or negative net assets, respectively. At the end of each period, the Company will record a non-controlling interest adjustment to additional paid-in capital such that the non-controlling interest on the accompanying consolidated

balance sheet is equal to the non-controlling interest’s ownership share of the underlying CWGS, LLC net assets (see the consolidated statement of stockholders’ equity).

The following table summarizes the CWGS, LLC common unit ownership by CWH and the Continuing Equity Owners:

As of December 31, 2025

As of December 31, 2024

Common Units

  ​ ​ ​

Ownership %

  ​ ​ ​

Common Units

  ​ ​ ​

Ownership %

CWH

63,436,696

61.4%

62,502,096

61.0%

Continuing Equity Owners

39,895,393

38.6%

39,895,393

39.0%

Total

103,332,089

100.0%

102,397,489

100.0%

During the year ended December 31, 2022, CWGS Holding, LLC, a wholly owned subsidiary of ML Acquisition Company, LLC, which is indirectly owned by each of the estate of Stephen Adams, a former member of the Company’s Board of Directors, and Marcus A. Lemonis, the Company’s former Chairman and Chief Executive Officer gifted 2,000,000 common units of CWGS, LLC in total to a college and hospital in 2022 (“2022 Common Unit Giftees”), which resulted in the corresponding 2,000,000 of Class B common stock being transferred to the 2022 Common Unit Giftees. On January 1, 2023, the 2022 Common Unit Giftees redeemed the 2,000,000 common units of CWGS, LLC for 2,000,000 shares of the Company’s Class A common stock, which also resulted in the cancellation of 2,000,000 shares of the Company’s Class B common stock that had been transferred to the 2022 Common Unit Giftees with no additional consideration provided.

The following table summarizes the effects of changes in ownership in CWGS, LLC on the Company’s equity:

Year Ended December 31, 

($ in thousands)

  ​ ​

2025

  ​ ​

2024

  ​ ​

2023

  ​ ​

Net (loss) income attributable to Camping World Holdings, Inc.

$

(89,799)

$

(38,637)

$

33,372

Transfers to non-controlling interests:

Decrease in additional paid-in capital as a result of the purchase of common units from CWGS, LLC with proceeds from the public offering

(118,798)

Decrease in additional paid-in capital as a result of the purchase of common units from CWGS, LLC with proceeds from the exercise of stock options

(239)

(485)

Increase (decrease) in additional paid-in capital as a result of the vesting of restricted stock units

3,713

(13,097)

(25,080)

(Decrease) increase in additional paid-in capital as a result of repurchases of Class A common stock for withholding taxes on vested RSUs

(6,032)

(487)

3,016

Increase in additional paid-in capital as a result of the stock award to employee

564

Decrease in additional paid-in capital as a result of repurchases of Class A common stock for withholding taxes on stock award to employee

(854)

Increase in additional paid-in capital as a result of the redemption of common units of CWGS, LLC

1,531

1,169

Change from net (loss) income attributable to Camping World Holdings, Inc. and transfers to non-controlling interests

$

(92,408)

$

(169,727)

$

11,992

v3.25.4
Stock-Based Compensation Plans
12 Months Ended
Dec. 31, 2025
Stock-Based Compensation Plans  
Stock-Based Compensation Plans

21. Stock-Based Compensation Plans

The following table summarizes the stock-based compensation that has been included in the following line items within the consolidated statements of operations during:

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

Stock-based compensation expense:

Costs applicable to revenue

$

459

$

372

$

895

Selling, general, and administrative

43,819

21,213

23,191

Total stock-based compensation expense

$

44,278

$

21,585

$

24,086

Total income tax benefit recognized related to stock-based compensation(1)

$

21

$

2,963

$

3,205

(1)For the year ended December 31, 2025, $6.8 million of tax benefits relating to stock-based compensation expense could not be recognized as a result of the full valuation allowance against the net deferred tax assets of the public holding company, CWH. See Note 12 — Income Taxes for additional information.

2016 Incentive Award Plan

The Company’s 2016 Plan was amended and restated effective May 15, 2025. Under the 2016 Plan, the Company may grant up to 14,693,518 stock options, RSUs, and other types of stock-based awards to employees, consultants or non-employee directors of the Company, although no incentive stock options may be granted after March 24, 2035. The Company does not intend to use cash to settle any of its stock-based awards. Upon the exercise of a stock option award, the vesting of a RSU or the award of common stock or restricted stock, shares of Class A common stock are issued from authorized but unissued shares or from shares held in treasury. Stock options and RSUs granted to employees generally vest in equal annual installments over a three to five-year period and are canceled upon termination of employment, although vested stock options may generally be exercised for a limited period of time after termination. Stock options are granted with an exercise price equal to the fair market value of the Company’s Class A common stock on the date of grant. Stock option grants expire after ten years unless canceled earlier due to termination of employment. RSUs granted to non-employee directors vest in equal annual installments over a one-year or three-year period subject to voluntary deferral elections made prior to the grant.

Stock Options

The Company did not grant any stock options during the years ended December 31, 2025, 2024 and 2023. A summary of stock option activity for the year ended December 31, 2025 is as follows:

Weighted Average

Aggregate

Remaining

Stock Options

Weighted Average

Intrinsic Value

Contractual Life

(in thousands)

Exercise Price

  ​ ​ ​

(in thousands)

  ​ ​ ​

(years)

Outstanding at December 31, 2024

155

$

21.98

Exercised

$

Forfeited

(17)

$

22.00

Outstanding and exercisable at December 31, 2025

138

$

21.97

$

0.7

As of December 31, 2025, 2024 and 2023, all stock options were fully vested. The intrinsic value of stock options exercised was insignificant for the years ended December 31, 2025 and 2024. The intrinsic value of stock options exercised was $0.1 million for the year ended December 31, 2023. The actual tax benefit for the tax deductions from the exercise of stock options was not significant for the years ended December 31, 2025, 2024 and 2023.

RSUs

A summary of RSU activity for the year ended December 31, 2025 is as follows:

Restricted

Weighted Average

Stock Units

Grant Date

(in thousands)

  ​ ​ ​

Fair Value

Outstanding at December 31, 2024

1,652

$

25.61

Granted

1,713

17.85

Vested

(1,263)

23.11

Forfeited

(187)

26.47

Outstanding at December 31, 2025

1,915

18.99

The weighted-average grant date fair value of RSUs granted during the years ended December 31, 2025, 2024 and 2023 was $17.85, $21.51, and $19.72, respectively. As of December 31, 2025, the intrinsic value of unvested RSUs was $18.6 million. As of December 31, 2025, total unrecognized compensation cost related to unvested RSUs was $30.6 million and is expected to be recognized over a weighted-average period of 2.9 years.

The fair value of RSUs that vested during the years ended December 31, 2025, 2024 and 2023 was $16.8 million, $16.2 million, and $20.7 million, respectively. The actual tax benefit for the tax deductions from the vesting of RSUs was $2.9 million, $2.2 million, and $2.8 million for the years ended December 31, 2025, 2024, and 2023, respectively. For the year ended December 31, 2025, a portion of the actual tax benefit for tax deductions from the vesting of RSUs was subject to limitations on deductibility of executive compensation and almost all of the tax benefits relating to vesting of RSUs could not be recognized as a result of the full valuation allowance against the net deferred tax assets of the public holding company, CWH (see Note 12 — Income Taxes for additional information).

The RSUs that vested were typically net share settled such that the Company withheld shares with value equivalent to the employees’ statutory obligation for the applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities. The total shares withheld were based on the value of the RSUs on their respective vesting dates as determined by the Company’s closing stock price. Total payments for the employees’ tax obligations to taxing authorities are reflected as a financing activity within the Consolidated Statements of Cash Flows. These net share settlements had the effect of share repurchases by the Company as they reduced the number of shares that would have otherwise been issued as a result of the vesting and did not represent an expense to the Company.

In January 2025, pursuant to the Lemonis First Employment Agreement, the Company granted Mr. Lemonis an award of 600,000 RSUs with a grant date fair value of $22.13 per RSU to be recognized, net of forfeitures, over a vesting period through November 15, 2027. In December 2025, in connection with the Lemonis Second Employment Agreement, the remaining unvested 400,000 RSUs from the January 2025 RSU grant were accelerated to vest on December 15, 2025 resulting in stock-based compensation expense of $6.7 million during the year ended December 31, 2025.

In December 2025, in conjunction with the amended and restated employment agreement with Matthew D. Wagner, the Company granted Mr. Wagner 465,000 RSUs with a vesting period through November 15, 2028 and an effective date of January 1, 2026 to coincide with his appointment as the Company’s Chief Executive Officer and member of the Board. Also, in December 2025, Brent Moody was appointed as Chairman of the Board effective January 1, 2026 and the Company granted Mr. Moody RSUs with an aggregate grant date fair value of $550,000 with a vesting period of one year and an effective date of January 1, 2026. Although the effective date of Mr. Wagner’s and Mr. Moody’s RSU grants were January 1, 2026, these RSU grants met the criteria for a grant date for accounting purposes during December 2025. The 465,000 and 59,518 RSUs granted to Mr. Wagner and Mr. Moody, respectively, were recorded as if they were granted during the year ended December 31, 2025.

Performance Stock Units

A summary of performance stock unit activity for the year ended December 31, 2025 is as follows:

Performance

Weighted Average

Stock Units

Grant Date

(in thousands)

  ​ ​ ​

Fair Value

Outstanding at December 31, 2024

$

Granted

750

13.84

Vested

Forfeited

Outstanding at December 31, 2025

750

13.84

In January 2025, pursuant to the Lemonis First Employment Agreement, the Company granted Mr. Lemonis an award of performance stock units (“PSU”) under the 2016 Plan with respect to 750,000 PSUs if earned at “target” levels of performance, which will be eligible to vest based on the achievement of specified stock price hurdles over what was originally a three year performance period ending on December 31, 2027. However, if the Lemonis Second Employment Agreement is not extended, the end of the post-termination measurement period will be February 16, 2027 and any tranche that has not met its stock price target will be forfeited.

The PSUs are comprised of four tranches of 187,500 PSUs with hurdles ranging from $32.50 per share to $47.50 per share in $5.00 per share increments. The achievement of the stock price hurdles is based on the average 30 consecutive trading day closing stock price of the Company’s Class A common stock. The grant date fair value was estimated using a Monte Carlo simulation to simulate stock price trajectories over the performance period. Key inputs to the model as of the date of grant included the duration of the performance period, the risk-free interest rate, and the closing stock price, volatility and dividend yield of the Company’s Class A common stock. The PSUs had a weighted-average grant date fair value of $13.84 per PSU, which will be recognized over a weighted-average derived service period of approximately one year, net of any forfeitures for termination of employment prior to the completion of the derived service period for any tranches with unsatisfied vesting conditions. As of December 31, 2025, total unrecognized compensation cost related to unvested PSUs was $1.6 million and is expected to be recognized over a remaining derived service period of 0.5 years.

Liability-Classified Share-Based Awards

In connection with the Lemonis Second Employment Agreement, Mr. Lemonis’ compensation included a $2.3 million bonus relating to 2025 (“2025 Bonus”), a $2.3 million bonus relating to 2026 (“2026 Bonus”), and an additional $3.8 million lump-sum payment at the end of the term of the Lemonis Second Employment Agreement in December 2026 (“Final Payment”), each of which can be settled in cash or shares based on the closing stock price on the settlement date. Since the 2025 Bonus, 2026 Bonus, and the Final Payment may be settled in cash or shares, are expected to be settled in shares, and a settlement in shares would result in a variable number of shares based on a fixed monetary amount, these payments will each be recorded as liability-classified share-based awards (“Liability-Classified Awards”).

The Company deemed the 2026 service conditions relating to the Lemonis Second Employment Agreement to be nonsubstantive for accounting purposes, so all of the stock-based compensation expense relating to the Liability-Classified Awards was recognized by December 31, 2025, which was the date that Mr. Lemonis retired from the position of Chairman and Chief Executive Officer.

The 2025 Bonus was settled in December 2025 through the issuance of 217,391 shares of Class A common stock with a fair value on the settlement date of $2.3 million, which was recorded as stock-based compensation. Of this share issuance amount, 85,543 shares of Class A common stock were withheld to cover Mr. Lemonis’ associated tax withholding obligations.

Although both the 2026 Bonus and Final Payment are expected to settle in December 2026, if they had settled on December 31, 2025 in shares, the Company would have issued 231,243 and 385,405 shares of Class A common stock, respectively.

v3.25.4
(Loss) Earnings Per Share
12 Months Ended
Dec. 31, 2025
(Loss) Earnings Per Share  
(Loss) Earnings Per Share

22. (Loss) Earnings Per Share

Basic (loss) earnings per share of Class A common stock is computed by dividing net (loss) income available to Camping World Holdings, Inc. by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted (loss) earnings per share of Class A common stock is computed by dividing net (loss) income available to Camping World Holdings, Inc. by the weighted-average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities.

The following table sets forth reconciliations of the numerators and denominators used to compute basic and diluted (loss) earnings per share of Class A common stock:

Year Ended December 31, 

(In thousands except per share amounts)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Numerator:

Net (loss) income

$

(105,638)

$

(78,880)

$

52,929

Less: net (loss) income attributable to non-controlling interests

15,839

40,243

(19,557)

Net (loss) income attributable to Camping World Holdings, Inc. basic

(89,799)

(38,637)

33,372

Add: reallocation of net (loss) income attributable to non-controlling interests from the assumed redemption of common units of CWGS, LLC for Class A common stock

15,392

Net (loss) income attributable to Camping World Holdings, Inc. diluted

$

(89,799)

$

(38,637)

$

48,764

Denominator:

Weighted-average shares of Class A common stock outstanding — basic

62,724

48,005

44,626

Dilutive options to purchase Class A common stock

20

Dilutive restricted stock units

281

Dilutive common units of CWGS, LLC that are convertible into Class A common stock

40,045

Weighted-average shares of Class A common stock outstanding — diluted

62,724

48,005

84,972

(Loss) earnings per share of Class A common stock — basic

$

(1.43)

$

(0.80)

$

0.75

(Loss) earnings per share of Class A common stock — diluted

$

(1.43)

$

(0.80)

$

0.57

Weighted-average anti-dilutive securities excluded from the computation of diluted (loss) earnings per share of Class A common stock:

Stock options to purchase Class A common stock

147

175

50

Liability-classified awards

37

Restricted stock units

2,338

1,979

1,364

Common units of CWGS, LLC that are convertible into Class A common stock

39,895

40,007

Weighted-average contingently issuable shares excluded from the computation of diluted (loss) earnings per share of Class A common stock since all necessary conditions had not been satisfied:

Performance stock units(1)

750

(1)See Note 21 – Stock-Based Compensation Plans for further details of PSUs.

The Liability-Classified Awards are considered equity-classified share-based awards under the treasury stock method for purposes of calculating diluted (loss) earnings per share.

Shares of the Company’s Class B common stock and Class C common stock do not share in the earnings or losses of the Company and are therefore not participating securities. As such, separate presentation of basic and diluted (loss) earnings per share of Class B common stock or Class C common stock under the two-class method has not been presented.

v3.25.4
Segments Information
12 Months Ended
Dec. 31, 2025
Segments Information  
Segments Information

23. Segment Information

The Company has the following two reportable segments: (i) Good Sam Services and Plans, and (ii) RV and Outdoor Retail (see Note 1 – Summary of Significant Accounting Policies – Description of the Business for a discussion of the primary revenue generating activities of each segment).

The reportable segments identified above represent operating segments that are the business activities of the Company for which discrete financial information is available and for which operating results are regularly reviewed by the Company’s chief operating decision maker (“CODM”) to allocate resources and assess performance. As of December 31, 2025, the Company’s CODM was Marcus A. Lemonis, the Company’s Chief Executive Officer during 2025.

The accounting policies of the reportable segments are the same as those described in Note 1 – Summary of Significant Accounting Policies except intersegment receivables and investments in intersegment entities, which are eliminated in the Company’s consolidated balance sheets, are not included in segment assets. Intersegment revenues consist of segment revenues that are eliminated in the Company’s consolidated statements of operations. Intersegment revenues include transactions with other segments and revenue recognition that differs between a segment standalone basis versus a consolidated basis, such as point-in-time recognition versus over-time recognition. The reportable segments generally account for intersegment revenues with other segments at prices that approximate wholesale prices or discounted pricing to a third party depending on the nature of the intersegment sale. As of December 31, 2025, the Company accrued $1.5 million relating to Mr. Lemonis’ 2026 salary under the Lemonis Second Employment Agreement, which was considered a corporate expense and was not allocated to the segments (See Note 14 — Commitments and Contingencies).

The Company evaluates performance for all of its reportable segments based on Segment Adjusted EBITDA. The Company defines “Segment Adjusted EBITDA” as the reportable segments’ total revenue less segment expenses which are comprised of (i) adjusted costs applicable to revenue, (ii) intersegment costs applicable to revenues, (iii) adjusted selling, general, and administrative expense, (iv) floor plan interest expense, and (v) other segment items. Segment expenses exclude depreciation and amortization and certain noncash and other items that the CODM does not consider in his evaluation of ongoing operating performance. These excluded items include (a) stock-based compensation, (b) restructuring costs related to the Active Sports Restructuring and the 2019 Strategic Shift, and (c) loss and/or impairment on investments in equity securities. For periods beginning after December 31, 2022 for the 2019 Strategic Shift and for periods beginning after December 31, 2023 for the Active Sports Restructuring, the other associated costs category of expenses relating to those restructuring activities were not excluded from Segment Adjusted EBITDA as restructuring costs, since these costs are not expected to be significant in future periods.

The CODM uses Segment Adjusted EBITDA to allocate resources (including employees, property, and financial or other capital resources) for each segment predominantly in the annual budget and forecasting process. The CODM considers budget-to-actual and/or forecast-to-actual Segment Adjusted EBITDA variances on a monthly basis when making decisions about allocating capital and personnel to the segments. The CODM will also use Segment Adjusted EBITDA as a component of the compensation for certain employees and when considering opening new greenfield or acquired RV dealership locations, new Good Sam services, or changes to Good Sam service partners.

Reportable segment revenue, Segment Adjusted EBITDA, depreciation and amortization, other interest expense, net, total assets, and capital expenditures are as follows:

Year Ended December 31, 2025

Year Ended December 31, 2024

Year Ended December 31, 2023

Good Sam

RV and

Good Sam

RV and

Good Sam

RV and

Services

Outdoor

Services

Outdoor

Services

Outdoor

($ in thousands)

and Plans

Retail

and Plans

Retail

and Plans

Retail

Revenue:

Good Sam Services and Plans

$

199,751

$

$

194,575

$

$

193,827

$

New vehicles

2,761,149

2,825,640

2,576,278

Used vehicles

1,970,224

1,613,849

1,979,632

Products, service and other

756,984

820,111

870,038

Finance and insurance, net

639,544

599,718

562,256

Good Sam Club

41,497

46,081

44,516

Intersegment revenue(1)

1,181

10,932

1,055

11,358

1,000

12,154

Total revenue before intersegment eliminations

200,932

6,180,330

195,630

5,916,757

194,827

6,044,874

Segment expenses:

Adjusted costs applicable to revenue(2)

84,082

4,407,456

70,557

4,203,549

58,765

4,283,700

Intersegment costs applicable to revenue(3)

742

11,615

784

9,780

909

9,814

Adjusted selling, general and administrative(4)

30,432

1,514,890

29,774

1,509,557

24,273

1,479,642

Floor plan interest expense

76,786

95,121

83,075

Other segment items(5)

(155)

188

314

Segment Adjusted EBITDA

$

85,676

$

169,738

$

94,515

$

98,562

$

110,880

$

188,329

(1)Intersegment revenue consists of segment revenue that is eliminated in our consolidated statements of operations.
(2)Adjusted costs applicable to revenue exclude stock-based compensation expense, restructuring costs, and intersegment costs applicable to revenue.
(3)Intersegment costs applicable to revenue consist of segment costs applicable to revenue that are eliminated in our consolidated statements of operations.
(4)Adjusted selling, general, and administrative expenses excludes stock-based compensation expense, restructuring costs, and intersegment operating expenses.
(5)Other segment items include (i) intersegment operating expenses, which are eliminated in our consolidated statements of operations, and (ii) other expense, net excluding loss and/or impairment on investments in equity securities.

Year Ended December 31,

($ in thousands)

2025

  ​ ​

2024

  ​ ​

2023

Revenue:

Good Sam Services and Plans Segment

$

200,932

$

195,630

$

194,827

RV and Outdoor Retail Segment

6,180,330

5,916,757

6,044,874

Total segment revenue

6,381,262

6,112,387

6,239,701

Intersegment eliminations

(12,113)

(12,413)

(13,154)

Total revenue

6,369,149

6,099,974

6,226,547

Segment Adjusted EBITDA:

Good Sam Services and Plans Segment

85,676

94,515

110,880

RV and Outdoor Retail Segment

169,738

98,562

188,329

Total Segment Adjusted EBITDA

255,414

193,077

299,209

Corporate SG&A excluding SBC(1)

(14,081)

(12,573)

(10,880)

Depreciation and amortization

(95,335)

(81,190)

(68,643)

Long-lived asset impairment

(1,237)

(15,061)

(9,269)

Gain on lease termination and/or remeasurement

1,996

2,297

103

Gain (loss) on sale or disposal of assets

850

(9,855)

5,222

Stock-based compensation(2)

(44,278)

(21,585)

(24,086)

Restructuring costs(3)

(5,540)

Loss and impairment on investments in equity securities(4)

(10,379)

(3,262)

(1,770)

Other interest expense, net

(121,836)

(140,444)

(135,270)

Tax Receivable Agreement liability adjustment

148,956

2,442

Intersegment eliminations(5)

89

(1,661)

(2,116)

Income (loss) before income taxes

$

120,159

$

(90,257)

$

49,402

(1)Corporate selling, general, and administrative excluding stock-based compensation represents corporate selling, general, and administrative expenses that are not allocated to the segments and are comprised primarily of the costs associated with being a public company. This amount excludes the stock-based compensation that is not allocated to the segments, such as stock-based
compensation relating to the Board of Directors for their service as board members, since it is presented as part of the stock-based compensation reconciling line item in this table.
(2)This stock-based compensation amount includes stock-based compensation allocated to the segments and stock-based compensation relating to the Board of Directors for their service as board members that is not allocated to the segments (See Note 21 — Stock-Based Compensation Plans).
(3)Represents restructuring costs relating to the Active Sports Restructuring for periods ended on or before December 31, 2023 and excludes our 2019 Strategic Shift. These restructuring costs include one-time employee termination benefits, incremental inventory reserve charges, and other associated costs. These costs exclude lease termination costs, which are presented as a separate reconciling line item. See Note 5 – Restructuring and Long-Lived Asset Impairment for additional information.
(4)Represents loss and/or impairment on investments in equity securities and interest income relating to any notes receivables with those investments.
(5)Represents the net impact of intersegment eliminations on income (loss) before income taxes.

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

Depreciation and amortization:

Good Sam Services and Plans

$

4,843

$

3,280

$

3,278

RV and Outdoor Retail

90,492

77,910

65,365

Total depreciation and amortization

$

95,335

$

81,190

$

68,643

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

  ​ ​ ​

Other interest expense, net:

Good Sam Services and Plans

$

(95)

$

(77)

$

(204)

RV and Outdoor Retail

25,144

30,373

27,131

Subtotal

25,049

30,296

26,927

Corporate & other

96,787

110,148

108,343

Total other interest expense, net

$

121,836

$

140,444

$

135,270

December 31,

December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Assets:

Good Sam Services and Plans

$

127,282

$

121,876

RV and Outdoor Retail

4,906,137

4,509,509

Subtotal

5,033,419

4,631,385

Corporate & other

10,915

231,892

Total assets

$

5,044,334

$

4,863,277

Year Ended December 31, 

($ in thousands)

2025

  ​ ​

2024

  ​ ​

2023

Capital expenditures:

Good Sam Services and Plans

$

11,230

$

8,534

$

4,040

RV and Outdoor Retail

241,054

91,905

194,234

Total capital expenditures

$

252,284

$

100,439

$

198,274

v3.25.4
Schedule I - Condensed Financial Information of Registrant
12 Months Ended
Dec. 31, 2025
Schedule I - Condensed Financial Information of Registrant  
Condensed Financial Information of Registrant

Schedule I: Condensed Financial Information of Registrant

Camping World Holdings, Inc.

Condensed Balance Sheets

(Parent Company Only)

(In Thousands Except Per Share Amounts)

December 31, 

December 31, 

  ​

2025

  ​

2024

Assets

Current assets:

Cash and cash equivalents

$

4,920

$

10,141

Affiliate Loan

6,000

Prepaid income taxes and other

1,263

2,817

Total current assets

6,183

18,958

Deferred tax asset

213,642

Investment in subsidiaries

227,722

248,127

Total assets

$

233,905

$

480,727

Liabilities and stockholders' equity

Current liabilities:

Accrued liabilities

96

Current portion of liabilities under Tax Receivable Agreement

1,416

Total current liabilities

1,416

96

Liabilities under Tax Receivable Agreement, net of current portion

150,372

Other long-term liabilities

3,899

3,697

Total liabilities

5,315

154,165

Commitments and contingencies

Stockholders' equity:

Preferred stock, par value $0.01 per share – 20,000 shares authorized; none issued and outstanding as of December 31, 2025 and 2024

Class A common stock, par value $0.01 per share – 250,000 shares authorized; 63,437 and 62,502 shares issued and outstanding, respectively

634

625

Class B common stock, par value $0.0001 per share – 75,000 shares authorized; 39,466 shares issued and outstanding

4

4

Class C common stock, par value $0.0001 per share – 0.001 share authorized, issued and outstanding as of December 31, 2025 and 2024

Additional paid-in capital

216,944

193,692

Retained earnings

11,008

132,241

Total stockholders' equity

228,590

326,562

Total liabilities and stockholders' equity

$

233,905

$

480,727

See accompanying Notes to Condensed Financial Information

Schedule I: Condensed Financial Information of Registrant (continued)

Camping World Holdings, Inc.

Condensed Statements of Operations

(Parent Company Only)

(In Thousands)

Year Ended December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Revenue:

Intercompany revenue

$

27,023

$

12,637

$

10,584

Total revenue

27,023

12,637

10,584

Operating expenses:

Selling, general, and administrative

27,023

12,715

10,646

Total operating expenses

27,023

12,715

10,646

Loss from operations

(78)

(62)

Interest income, net

382

1,209

1,426

Affiliate Loan interest income

4

141

39

Tax Receivable Agreement liability adjustment

148,956

2,442

Equity in net (loss) income of subsidiaries

(25,219)

(53,442)

21,463

Income (loss) before income taxes

124,123

(52,170)

25,308

Income tax (expense) benefit

(213,922)

13,533

8,064

Net (loss) income

$

(89,799)

$

(38,637)

$

33,372

See accompanying Notes to Condensed Financial Information

Schedule I: Condensed Financial Information of Registrant (continued)

Camping World Holdings, Inc.

Condensed Statements of Cash Flows

(Parent Company Only)

(In Thousands)

For the Year Ended December 31,

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Operating activities

Net (loss) income

$

(89,799)

$

(38,637)

$

33,372

Adjustments to reconcile net (loss) income to net cash used in operating activities:

Equity in net income of subsidiaries

25,219

53,442

(21,463)

Deferred tax expense

213,642

(12,846)

(14,229)

Tax Receivable Agreement liability adjustment

(148,956)

(2,442)

Change in assets and liabilities, net of acquisitions:

Prepaid income taxes and other assets

1,604

(2,590)

6,219

Accounts payable and other accrued liabilities

(1)

(1,238)

1,238

Payment pursuant to Tax Receivable Agreement

(13,350)

(10,937)

Other, net

202

3,697

Net cash provided (used) in operating activities

1,911

(11,522)

(8,242)

Investing activities

Purchases of LLC Interest from CWGS, LLC

(333,905)

(389)

Distributions received from CWGS, LLC

18,302

20,507

36,716

Lent funds under Affiliate Loan

(79,000)

(30,000)

Repaid funds under Affiliate Loan

6,000

103,000

Net cash provided by (used in) investing activities

24,302

(289,398)

6,327

Financing activities

Proceeds from issuance of Class A common stock sold in a public offering net of underwriter discounts and commissions

333,356

Dividends paid to Class A common stockholders

(31,434)

(24,749)

(66,831)

Proceeds from exercise of stock options

549

389

Net cash (used in) provided by financing activities

(31,434)

309,156

(66,442)

(Decrease) increase in cash and cash equivalents

(5,221)

8,236

(68,357)

Cash and cash equivalents at beginning of year

10,141

1,905

70,262

Cash and cash equivalents at end of the year

$

4,920

$

10,141

$

1,905

See accompanying Notes to Condensed Financial Information

Schedule I: Condensed Financial Information of Registrant (continued)

Camping World Holdings, Inc.

Notes to Condensed Financial Information

(Parent Company Only)

December 31, 2025

1. Organization

Camping World Holdings, Inc. (the “Parent Company”) was formed on March 8, 2016 as a Delaware corporation and is a holding company with no direct operations. The Parent Company's assets consist primarily of cash and cash equivalents, its equity interest in CWGS Enterprises, LLC ("CWGS, LLC”), its Affiliate Loan (as defined in Note 3 – Affiliate Loan), and certain deferred tax assets.

The Parent Company's cash inflows are primarily from cash dividends or distributions and other transfers from CWGS, LLC. The amounts available to the Parent Company to fulfill cash commitments and pay cash dividends on its common stock are subject to certain restrictions in CWGS, LLC’s Senior Secured Credit Facilities. See Note 10 to the consolidated financial statements.

2. Basis of Presentation

These condensed parent company financial statements should be read in conjunction with the consolidated financial statements of Camping World Holdings, Inc. and the accompanying notes thereto, included in this Form 10-K. For purposes of this condensed financial information, the Parent Company's interest in CWGS, LLC is recorded based upon its proportionate share of CWGS, LLC's net assets (similar to presenting them on the equity method).

The Parent Company is the sole managing member of CWGS, LLC, and pursuant to the Amended and Restated LLC Agreement of CWGS, LLC (the “LLC Agreement”), receives compensation in the form of reimbursements for all costs associated with being a public company. Intercompany revenue consists of these reimbursement payments and is recognized when the corresponding expense to which it relates is recognized. For the year ended December 31, 2025, these amounts include stock-based compensation expense of $12.7 million related to the Second Amended and Restated Employment Agreement (“Lemonis Second Employment Agreement”) for Marcus A. Lemonis, the Parent Company’s former Chairman and Chief Executive Officer, for the acceleration of the vesting of restricted stock units and other 2026 compensation that may be settled in shares (see Note 8 – Liability-Classified Share-Based Awards) and an additional $1.5 million for an accrual of Mr. Lemonis’ 2026 salary, since the Parent Company deemed the 2026 service conditions relating to the Lemonis Second Employment Agreement to be nonsubstantive for accounting purposes.

Certain intercompany balances presented in these condensed Parent Company financial statements are eliminated in the consolidated financial statements. For the years ended December 31, 2025, 2024, and 2023, the full amounts of intercompany revenue and equity in net income of subsidiaries in the accompanying Parent Company Statements of Operations were eliminated in consolidation. No intercompany receivable was owed to the Parent Company by CWGS, LLC as of December 31, 2025 (see Note 3 – Affiliate Loan for other amounts owed to the Parent Company). Related party amounts that were not eliminated in the consolidated financial statements include the Parent Company's liabilities under the tax receivable agreement, which totaled $1.4 million and $150.4 million as of December 31, 2025 and 2024, respectively.

3. Affiliate Loan

In December 2023, the Parent Company (the “Lender”) and CWGS Group, LLC (the “Borrower”), a wholly-owned subsidiary of CWGS, LLC, entered into a loan agreement (the “Affiliate Loan”) whereby the Borrower may borrow up to $40.0 million from the Lender at an interest rate of the Secured Overnight Financing Rate (“SOFR”) plus 6.50% per annum. The Lender may demand repayment with thirty-day notice, there are no prepayment restrictions or penalties, and the Affiliate Loan expired in December 2025.

As of December 31, 2024, the Borrower had an outstanding balance of $6.0 million under the Affiliate Loan that was repaid with accrued interest early in January of the following year. As of December 31, 2024, the interest rate on the Affiliate Loan was 10.86% and accrued interest was less than $0.1 million as of December 31, 2024.

4. Commitments and Contingencies

The Parent Company is party to a tax receivable agreement with certain holders of common units in CWGS, LLC (the "Continuing Equity Owners") that provides for the payment by the Parent Company to the Continuing Equity Owners of 85% of the amount of any tax benefits that the Parent Company actually realizes, or in some cases are deemed to realize, as a result of certain transactions. See Note 12 to the consolidated financial statements for more information regarding the Parent Company's tax receivable agreement. As described in Note 12 to the consolidated financial statements, amounts payable under the tax receivable agreement are contingent upon, among other things, (i) generation of future taxable income of Camping World Holdings, Inc. over the term of the tax receivable agreement and (ii) future changes in tax laws. During the year ended December 31, 2025, the Parent Company determined it is more likely than not it will not benefit from the entirety of the remaining 15% of the tax benefits, and remeasured the liability under the Tax Receivable Agreement, which included a $149.0 million gain on the reduction in the associated liability. As of December 31, 2025 and 2024, liabilities under the tax receivable agreement totaled $1.4 million and $150.4 million, respectively.

See Note 14 to the consolidated financial statements for information regarding pending and threatened litigation. Pursuant to the LLC Agreement, the Parent Company receives reimbursements for all costs associated with being a public company, which includes costs of litigation and cybersecurity incidents.

5. Income Taxes

CWGS, LLC completed the steps necessary to convert Camping World, Inc. (“CW”) and certain of its subsidiaries from Subchapter C Corporations to limited liability companies (“LLCs”) with an effective date of January 2, 2023 (the “LLC Conversion”). All required filings for conversion to LLC were made by December 31, 2022. Accordingly, the effect of the LLC Conversion was recorded during the year ended December 31, 2022, as the filings were perfunctory pursuant to the rules prescribed under ASC 740, Income Taxes. Beginning with the year ending December 31, 2023, the operating losses of CW and its subsidiaries will offset taxable income generated by CWGS, LLC’s other LLC businesses. As a result, both income tax expense recognized by the Parent Company and the amount of required tax distributions paid to holders of common units in CWGS, LLC, under the CWGS LLC Agreement, will decrease. The LLC Conversion will allow CWGS, LLC to more easily integrate its retail and dealership operations and more seamlessly share resources within the RV and Outdoor Retail segment, while providing an expected future cash flow benefit for the operating companies.

During the year ended December 31, 2023, the above LLC Conversion resulted in additional income tax benefit for the Parent Company of $3.1 million. Additionally, the Parent Company recorded an income tax benefit of $4.1 million related to an entity classification election that was filed in the third quarter of 2023 with a January 2, 2023 effective date.

During the year ended December 31, 2025, management evaluated both positive and negative evidence and concluded that a full valuation allowance was necessary to be recorded against the Parent Company’s net deferred tax assets due to its actual cumulative historical operating results for income tax purposes over the past several years in each of the tax jurisdictions where it operates. Accordingly, the Parent Company recorded a $182.8 million valuation allowance on its Parent Company net deferred tax assets during the year ended December 31, 2025. This valuation allowance will be maintained until sufficient positive evidence exists to justify its reversal. In addition, because of the full valuation allowance recorded against the Parent Company’s investment in CWGS, LLC net deferred tax asset and certain other tax attribute carryforward deferred tax assets, the Company considers the amount calculated related to the remaining Tax Receivable Agreement (as discussed above) liability not probable. As a result, management reversed $149.0 million of the Tax Receivable Agreement liability and reduced the related deferred tax asset by $37.3 million, which were recorded to Tax Receivable Agreement liability adjustment and income tax (expense) benefit, respectively, in the condensed statements of operations for the year ended December 31, 2025.

6. November 2024 Public Offering

On November 1, 2024, the Parent Company completed a public offering (the “November 2024 Public Offering”) in which the Parent Company sold 14,634,146 shares of the Parent Company’s Class A common stock at a public offering price of $20.50 per share (or $19.81 per share after underwriting discounts and commissions). The Parent Company received $289.9 million in proceeds, net of underwriting discounts and commissions, which were used to purchase 14,634,146 common units from CWGS, LLC at a price per unit

equal to the public offering price per share of Class A common stock in the November 2024 Public Offering, less underwriting discounts and commissions.

Additionally, in November 2024, the underwriters exercised their option to purchase an additional 2,195,121 shares of Class A common stock and the Parent Company received $43.5 million in additional proceeds, net of underwriting discounts and commissions, which were used to purchase 2,195,121 common units from CWGS, LLC at a price per unit equal to the public offering price per share of Class A common stock in the November 2024 Public Offering, less underwriting discounts and commissions.

Of the 16,829,267 shares Class A common stock sold in the November 2024 Public Offering, 4,228,700 were issued from treasury stock and the remainder were newly-issued shares. CWGS, LLC, on behalf of the Parent Company, incurred approximately $1.0 million of offering costs that were recorded as a reduction in the additional paid-in capital recorded by the Parent Company for the proceeds from the November 2024 Public Offering.

7. Stock Repurchase Program

During the years ended December 31, 2025 and 2024, the Parent Company did not repurchase Class A common stock under the stock repurchase program. During the years ended December 31, 2024 and 2023, the Parent Company reissued 322,271 and 579,176 shares of Class A common stock, respectively, from treasury stock to settle the exercises of stock options, vesting of restricted stock units, and settlement of other stock-based awards under the Parent Company’s 2016 Incentive Award Plan. As discussed in Note 6 — November 2024 Public Offering, the Company reissued 4,228,700 shares of Class A common stock held as treasury in the November 2024 Public Offering. The stock repurchase program, with approximately $120.2 million of approved amounts for repurchases of Class A common stock remaining, expired on December 31, 2025.

8. Statements of Cash Flows

Supplemental disclosures of cash flow information are as follows:

Year Ended December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Cash refunded during the period for:

Interest

$

$

$

Income taxes

(1,473)

(4,989)

(646)

Noncash financing activities:

Par value of Class A common stock issued for redemption of common units in CWGS, LLC

1

20

Cost of treasury stock issued for vested restricted stock units

15,320

29,542

Cash paid for income taxes, net of refunds, for the following period:

Year Ended

($ in thousands)

  ​ ​

December 31, 2025

Federal

$

State

(1,473)

$

(1,473)

Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds, in the following jurisdictions:

Year Ended

($ in thousands)

  ​ ​

December 31, 2025

State:

Florida

$

(308)

Idaho

(140)

Illinois

(147)

Minnesota

(177)

New Jersey

(412)

Oregon

119

Virginia

(171)

Various

(237)

v3.25.4
Schedule II - Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2025
Schedule II: Valuation and Qualifying Accounts  
Valuation and Qualifying Accounts

Schedule II: Valuation and Qualifying Accounts

  ​ ​ ​

Balance at

  ​ ​ ​

Additions

  ​ ​ ​

Charged

  ​ ​ ​

Charges

  ​ ​ ​

Balance

  ​ ​ ​

Beginning

  ​ ​ ​

Charged to

  ​ ​ ​

to Other

  ​ ​ ​

Utilized

  ​ ​ ​

at End

($ in thousands)

  ​ ​ ​

of Period

  ​ ​ ​

Expense(1)

  ​ ​ ​

Accounts(2)

  ​ ​ ​

(Write-offs)

  ​ ​ ​

of Period

Accounts receivable allowance(3):

Year ended December 31, 2025

$

2,748

$

1,461

$

$

(787)

$

3,422

Year ended December 31, 2024

2,978

754

(984)

2,748

Year ended December 31, 2023

4,222

(954)

14

(304)

2,978

(1)Additions to allowance for credit losses are charged to expense.
(2)Additions to returns allowances are credited against revenue.
(3)Accounts receivable allowance includes the allowance for credit losses.

  ​ ​ ​

Balance at

  ​ ​ ​

Additions

  ​ ​ ​

Charged

  ​ ​ ​

Charges

  ​ ​ ​

Balance

  ​ ​ ​

Beginning

  ​ ​ ​

Charged to

  ​ ​ ​

to Other

  ​ ​ ​

Utilized

  ​ ​ ​

at End

($ in thousands)

  ​ ​ ​

of Period

  ​ ​ ​

Expense

  ​ ​ ​

Accounts

  ​ ​ ​

(Write-offs)

  ​ ​ ​

of Period

Noncurrent other assets allowance:

Year ended December 31, 2025

$

$

4,157

$

$

(1,000)

$

3,157

Year ended December 31, 2024

61

(61)

Year ended December 31, 2023

37

61

(37)

61

Tax Valuation

Tax Valuation

Allowance

Allowance

Charged or

Balance at

Charged to

Credited to

(Credited)

Balance

  ​ ​ ​

Beginning

  ​ ​ ​

Income Tax

  ​ ​ ​

Income Tax

  ​ ​ ​

to Other

at End

($ in thousands)

  ​ ​ ​

of Period

  ​ ​ ​

Provision

  ​ ​ ​

Provision

  ​ ​ ​

Accounts(1)

  ​ ​ ​

of Period

Valuation allowance for deferred tax assets:

Year ended December 31, 2025

$

227,605

$

184,058

$

$

(613)

$

411,050

Year ended December 31, 2024

192,686

(1,568)

36,487

227,605

Year ended December 31, 2023

106,052

64,351

22,283

192,686

(1)Amounts charged to additional paid-in capital relating to the outside basis in the investment in CWGS, LLC.
v3.25.4
Pay vs Performance Disclosure - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Pay vs Performance Disclosure      
Net Income (Loss) $ (89,799) $ (38,637) $ 33,372
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]

We have developed and implemented a cybersecurity risk management program designed to protect the confidentiality, integrity, and availability of our critical systems and information. Our cybersecurity risk management program includes a cybersecurity incident response plan.

We design and assess our program based on the National Institute of Standards and Technology Cybersecurity Framework (“NIST CSF”). This does not imply that we meet any particular technical standards, specifications, or requirements, only that we use the NIST CSF as a guide to help us identify, assess, and manage cybersecurity risks relevant to our business.

Our cybersecurity risk management program is integrated into our overall enterprise risk management program, and shares common methodologies, reporting channels and governance processes that apply across the enterprise risk management program to other legal, compliance, operational, and financial risk areas.

Our cybersecurity risk management program includes:

risk assessments designed to help identify material cybersecurity risks to our critical systems, information, products, services, and our broader enterprise IT environment;
a security team principally responsible for managing (1) our cybersecurity risk assessment processes, (2) our security controls, (3) our cybersecurity operations center and third party service providers responsible for monitoring and measuring threats, and (4) our response to cybersecurity incidents;

the use of external service providers, where appropriate, to assess, test or otherwise assist with aspects of our security controls;
regular testing of our critical systems to identify and address potential vulnerabilities;

cybersecurity awareness training of our employees, incident response personnel, and senior management;
a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and
a third party risk management process for certain service providers that is calibrated based on our assessment of each provider’s operational criticality, level of access to our systems and data, and respective risk profile.

There can be no assurance that our cybersecurity risk management program and processes, including our policies, controls or procedures, will be fully implemented, complied with or effective in protecting our systems and information.

We regularly experience cyberattacks and other incidents and will continue to experience varying degrees of attacks and incidents in the future. To date, we have not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents that have materially affected or are reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition, however we cannot guarantee that material incidents will not occur in the future. See “Risk Factors ─ Risks Relating to Regulation and Litigation ─ “A failure in our e-commerce operations, security breaches and cybersecurity risks could disrupt our business and lead to reduced sales and growth prospects and reputational damage.“ and “Disruptions or breaches involving our or our third-party providers’ IT Systems or Confidential Information could interrupt our operations, compromise our reputation, expose us to litigation, government enforcement actions and costly response measures and could have a material adverse effect on our business, financial condition and results of operations.” included in Part I, Item 1A of this Form 10-K.

Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]

Our cybersecurity risk management program is integrated into our overall enterprise risk management program, and shares common methodologies, reporting channels and governance processes that apply across the enterprise risk management program to other legal, compliance, operational, and financial risk areas.

Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]

Our Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee (“Committee”) oversight of cybersecurity and other information technology risks. The Committee oversees management’s implementation of our cybersecurity risk management program.

The Committee receives briefings from our information security team (“Information Security”) on our cybersecurity risks no less than annually. In addition, management updates the Committee in addition to the full Board, as necessary, regarding any material cybersecurity incidents, as well as any incidents with lesser impact potential.

Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Audit Committee
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block] The Committee oversees management’s implementation of our cybersecurity risk management program.

The Committee receives briefings from our information security team (“Information Security”) on our cybersecurity risks no less than annually. In addition, management updates the Committee in addition to the full Board, as necessary, regarding any material cybersecurity incidents, as well as any incidents with lesser impact potential.

Cybersecurity Risk Role of Management [Text Block]

Our Chief Information Security Officer (“CISO”) is primarily responsible for leading enterprise-wide cybersecurity strategy, policy, standards, architecture, and processes. Our CISO reports to the Chief Administrative and Legal Officer, and together with our Chief Technology Officer, regularly updates our management team on efforts regarding the prevention, detection, mitigation, and remediation of cybersecurity events and security enhancements. Reports may include briefings that have been informed by internal security personnel, threat intelligence and other information obtained from governmental, public, or private sources in addition to alerts and reports produced by security tools deployed in the IT environment.

Our CISO has approximately 30 years of IT and cybersecurity leadership. With a strong foundation in risk management and oversight, his previous roles included overseeing technology infrastructure and secured operations in addition to leading IT audit and assurance teams at multi-billion-dollar manufacturers. Our CISO holds an MBA, a B.S. in Computer Engineering, is CISSP, CISM, CISA, and CRISC certified and is a specialist in securing operational technology.

Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block] Chief Information Security Officer (“CISO”)
Cybersecurity Risk Management Expertise of Management Responsible [Text Block]

Our CISO has approximately 30 years of IT and cybersecurity leadership. With a strong foundation in risk management and oversight, his previous roles included overseeing technology infrastructure and secured operations in addition to leading IT audit and assurance teams at multi-billion-dollar manufacturers. Our CISO holds an MBA, a B.S. in Computer Engineering, is CISSP, CISM, CISA, and CRISC certified and is a specialist in securing operational technology.

Information Security has significant experience in incident response, forensics, vulnerability management, network security administration, fraud prevention, and other governance, risk, and compliance areas. Information Security maintains subject matter expert level knowledge in cybersecurity frameworks and governance organizations such as NIST, ISO 27001, and PCI-DSS, along with industry certifications commensurate with their roles.

Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]

Our Chief Information Security Officer (“CISO”) is primarily responsible for leading enterprise-wide cybersecurity strategy, policy, standards, architecture, and processes. Our CISO reports to the Chief Administrative and Legal Officer, and together with our Chief Technology Officer, regularly updates our management team on efforts regarding the prevention, detection, mitigation, and remediation of cybersecurity events and security enhancements. Reports may include briefings that have been informed by internal security personnel, threat intelligence and other information obtained from governmental, public, or private sources in addition to alerts and reports produced by security tools deployed in the IT environment.

Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies  
Principles of Consolidation and Basis of Presentation

Principles of Consolidation and Basis of Presentation

The consolidated financial statements include the accounts of Camping World Holdings, Inc. (“CWH”) and its subsidiaries (collectively, the “Company”) and are presented in accordance with accounting principles generally accepted in the United States (“GAAP”). All intercompany accounts and transactions of the Company and its subsidiaries have been eliminated in consolidation.

CWH was formed on March 8, 2016 as a Delaware corporation for the purpose of facilitating an initial public offering (the “IPO”) and other related transactions in order to carry on the business of CWGS Enterprises, LLC (“CWGS, LLC”). CWGS, LLC was formed in March 2011 when it received, through contribution from its then parent company, all of the membership interests of Affinity Group Holding, LLC and FreedomRoads Holding Company, LLC (“FreedomRoads”). The IPO and related reorganization transactions that occurred on October 6, 2016 resulted in CWH as the sole managing member of CWGS, LLC, with CWH having sole voting power in and control of the management of CWGS, LLC (see Note 19 — Stockholders’ Equity). As of December 31, 2025, 2024, and 2023, CWH owned 61.4%, 61.0% and 52.9%, respectively, of CWGS, LLC. Accordingly, the Company consolidates the financial results of CWGS, LLC and reports a non-controlling interest in its consolidated financial statements.

The Company does not have any material components of other comprehensive income recorded within its consolidated financial statements and, therefore, does not separately present a statement of comprehensive income in its consolidated financial statements.

Description of the Business

Description of the Business

Camping World Holdings, Inc., together with its subsidiaries, is America’s largest retailer of RVs and related products and services. As noted above, CWGS, LLC is a holding company and operates through its subsidiaries. The Company has the following two reportable segments: (i) Good Sam Services and Plans and (ii) RV and Outdoor Retail. See Note 23 – Segments Information for further information about the Company’s segments. Within the Good Sam Services and Plans segment, the Company primarily derives revenue from the sale of the following offerings: emergency roadside assistance plans; commissions on property and casualty insurance programs; travel assist programs; extended vehicle service contracts; vehicle financing and refinancing assistance; and consumer publications and directories. Within the RV and Outdoor Retail segment, the Company primarily derives revenue from the sale of new and used RVs; commissions on the finance and insurance contracts related to the sale of RVs; the sale of RV service and collision work; the sale of RV parts, accessories, and supplies; the sale of outdoor products, equipment, gear and supplies; and the sale of Good Sam Club memberships and co-branded credit cards. The Company operates a national network of RV dealerships and service centers as well as a comprehensive e-commerce platform, primarily under the Camping World brand, and markets its products and services primarily to RV and outdoor enthusiasts.

Use of Estimates

Use of Estimates

The preparation of these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results may differ from those estimates. In preparing these consolidated financial statements, management has made its best estimates and judgments of certain amounts included in the consolidated financial statements, giving due consideration to materiality. The Company bases its estimates and judgments on historical experience and other assumptions that management believes are reasonable. However, application of these accounting policies involves the

exercise of judgment and use of assumptions as to future uncertainties and, as a result, actual results could differ materially from these estimates. The Company periodically evaluates estimates and assumptions used in the preparation of the consolidated financial statements and makes changes on a prospective basis when adjustments are necessary. Significant estimates made in the accompanying consolidated financial statements include certain assumptions related to accounts receivable, inventory, goodwill, intangible assets, long-lived assets, long-lived asset impairments, valuation allowance on deferred tax assets, program cancellation reserves, chargebacks, accruals related to estimated tax liabilities, product return reserves, loyalty point program breakage, and other liabilities.

Cash and Cash Equivalents

Cash and Cash Equivalents

The Company considers all short-term, highly liquid investments purchased with an original maturity date of three months or less to be cash equivalents. The carrying amount approximates fair value because of the short-term maturity of these instruments. Outstanding checks that are in excess of the cash balances at certain banks are included in accrued liabilities in the accompanying consolidated balance sheets, and changes in the amounts are reflected in operating cash flows in the accompanying consolidated statement of cash flows.

Contracts in Transit, Accounts Receivable and Current Expected Credit Losses

Contracts in Transit, Accounts Receivable and Current Expected Credit Losses

Contracts in transit consist of amounts due from non-affiliated financing institutions on retail finance contracts from vehicle sales for the portion of the vehicle sales price financed by the Company’s customers. These retail installment sales contracts are typically funded within ten days of the initial approval of the retail installment sales contract by the third-party lender.

Accounts receivable are stated at realizable value, net of an allowance for credit losses. Accounts receivable balances due in excess of one year were $6.0 million as of December 31, 2025 and $7.4 million as of December 31, 2024, which are included in other assets in the accompanying consolidated balance sheets.

The allowance for credit losses is based on management’s assessment of the collectability of its customer accounts. The Company regularly reviews the composition of the accounts receivable aging, historical bad debts, changes in payment patterns, customer creditworthiness, current economic trends, and reasonable and supportable forecasts about the future. Relevant risk characteristics include customer size and historical loss patterns. Management has evaluated the expected credit losses related to contracts in transit and determined that no allowance for credit losses was required as of December 31, 2025 and 2024. Management additionally has evaluated the expected credit losses related to accounts receivable and determined that allowances for credit losses of approximately $3.4 million as of December 31, 2025 and $2.7 million as of December 31, 2024 were required.

The following table details the changes in the allowance for credit losses relating to current receivables and notes receivables:

Year Ended December 31,

2025

2024

Accounts

Notes

Accounts

($ in thousands)

  ​ ​ ​

Receivable

Receivable

Total

Receivable

Allowance for credit losses:

Balance, beginning of period

$

2,748

$

$

2,748

$

2,978

Charged to bad debt expense

1,461

4,157

5,618

754

Deductions(1)

(787)

(1,000)

(1,787)

(984)

Balance, end of period

$

3,422

$

3,157

$

6,579

$

2,748

(1)These amounts primarily relate to the write off of uncollectable accounts after collection efforts have been exhausted.
Concentration of Credit Risk

Concentration of Credit Risk

The Company’s most significant industry concentration of credit risk is with financial institutions from which the Company has recorded receivables and contracts in transit. These financial institutions provide financing to the Company’s customers for the purchase of a vehicle in the normal course of business. These receivables are short-term in nature and are from various financial institutions located throughout the United States.

The Company has cash deposited in various financial institutions that is in excess of the insurance limits provided by the Federal Deposit Insurance Corporation. The amount in excess of FDIC limits as of December 31, 2025 and 2024 was approximately $238.9 million and $231.5 million, respectively.

The Company is potentially subject to concentrations of credit risk in accounts receivable. Concentrations of credit risk with respect to accounts receivable are limited due to the large number of customers and their geographic dispersion.

Inventories

Inventories

New and used RV inventories consist primarily of new and used recreational vehicles held for sale valued using the specific-identification method and valued at the lower of cost or net realizable value. Cost includes purchase costs, reconditioning costs, dealer-installed accessories, freight, and rebates. For vehicles accepted in trades, the cost is the fair value of such used vehicles at the time of the trade-in plus reconditioning costs. Products, parts, accessories, and other inventories primarily consist of installable parts, as well as retail travel and leisure specialty merchandise and are stated at lower of cost, including freight and rebates, or net realizable value using the first in, first out method.

Assets Held for Sale and Long-Lived Assets

Assets Held for Sale

The Company continually evaluates its portfolio for non-strategic assets and classifies assets and liabilities to be sold (“Disposal Group”) as held for sale in the period in which all specified GAAP criteria are met. Upon determining that a Disposal Group meets the criteria to be classified as held for sale, but does not meet the criteria for discontinued operations, the Company reports the assets and liabilities of the Disposal Group, if material, as separate line items on the consolidated balance sheets and ceases to record depreciation and amortization relating to the Disposal Group.

The Company initially measures a Disposal Group that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held for sale criteria are met. Conversely, gains are not recognized on the sale of a Disposal Group until the date of sale. The estimated fair value for Disposal Groups comprised of properties are typically based on appraisals and/or offers from prospective buyers.

Long-Lived Assets

Long-lived assets are included in property and equipment, which also includes capitalized software costs to be held and used. For the Company’s major software systems, such as its accounting and membership systems, its capitalized costs may include some internal or external costs to configure, install and test the software during the application development stage. The Company does not capitalize preliminary project costs, nor does it capitalize training, data conversion costs, maintenance or post development stage costs. The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances

indicate that the carrying amount of an asset may not be recoverable. The Company’s long-lived asset groups exist predominantly at the individual location level and the associated impairment analysis involves the comparison of an asset group’s estimated future undiscounted cash flows over its remaining useful life to its respective carrying value, which primarily includes furniture, equipment, leasehold improvements, and operating lease assets for leased properties or furniture, equipment, land, and buildings for owned properties. For long-lived asset groups identified with carrying values not recoverable by future undiscounted cash flows, impairment charges are recognized to the extent the sum of the discounted future cash flows from the use of the asset group is less than the carrying value. The impairment charge is allocated to the individual long-lived assets within an asset group; however, an individual long-lived asset is not impaired below its individual fair value, if readily determinable. The measurement of any impairment loss includes estimation of the fair value of the asset group’s respective operating lease assets, which includes estimates of market rental rates based on comparable lease transactions.

Property and Equipment, net

Property and Equipment, net

Property and equipment is recorded at historical cost, net of accumulated depreciation and amortization, and, if applicable, impairment charges. Depreciation of property and equipment is provided using the straight-line method over the following estimated useful lives of the assets:

  ​ ​ ​

Years

Building and improvements

5-40

Leasehold improvements

3-40

Furniture, fixtures and equipment

3-12

Software

3-5

Leasehold improvements are amortized over the useful lives of the assets or the remaining term of the respective lease, whichever is shorter.

Leases

Leases

Leases are recorded in accordance with Accounting Standards Codification (“ASC”) 842, Leases (“ASC 842”) (see Note 11 — Lease Obligations). The Company leases property and equipment throughout the United States primarily under finance and operating leases. For leases with initial lease terms at commencement that are greater than 12 months, the Company records the related asset and obligation at the present value of lease payments over the term. Many of the Company’s leases include rental escalation clauses, renewal options and/or termination options that are factored into the determination of lease payments when appropriate. The Company aggregates non-lease components with the related lease components when evaluating the accounting treatment for property, equipment, and billboard leases.

Many of the Company’s lease agreements include fixed rental payments. Certain of its lease agreements include fixed rental payments that are adjusted periodically for changes in the Consumer Price Index (“CPI”). Payments based on a change in an index or a rate, rather than a specified index or rate, are not considered in the determination of lease payments for purposes of measuring the related lease liability. While lease liabilities are not remeasured as a result of changes to the CPI, changes to the CPI are typically treated as variable lease payments and recognized in the period in which the obligation for those payments is incurred. Common area maintenance, property tax, and insurance associated with triple net leases, as well as payments based on revenue generated at certain leased locations, are included in variable lease costs, but are not included in the measurement of the lease liability.

Most of the Company’s real estate leases include one or more options to renew, with renewal terms that can extend the lease term from one to five years or more. The exercise of lease renewal options is at the Company’s sole discretion. If it is reasonably certain that the Company will exercise such options, the periods covered by such options are included in the lease term and are recognized as part of the operating lease assets and operating lease liabilities. The depreciable life of assets and leasehold improvements are limited to the shorter of the lease term or useful life if there is a transfer of title or purchase option reasonably certain of exercise.

The Company cannot readily determine the rate implicit in its leases. Therefore, the Company must estimate its incremental borrowing rate to discount the lease payments based on information available at lease commencement. The Company estimates its incremental borrowing rate using a yield curve based on the credit rating of its collateralized debt and maturities that are commensurate with the lease term at the applicable commencement or remeasurement date.

Goodwill and Other Intangible Assets

Goodwill and Other Intangible Assets

Goodwill is evaluated for impairment on an annual basis as of the beginning of the fourth quarter, or more frequently if events or changes in circumstances indicate that the Company’s goodwill might be impaired. The Company has the option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the Company determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount or the Company elects to not perform a qualitative analysis, then it is required to perform a quantitative impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, then the Company records an impairment of goodwill equal to the amount that the carrying amount of a reporting unit exceeds its fair value. (see Note 8 – Goodwill and Intangible Assets). Finite-lived intangibles are recorded at cost, net of accumulated amortization and, if applicable, impairment charges.

Long-Term Debt

Long-Term Debt

The fair value of the Company’s long-term debt is estimated based on the quoted market prices for the same or similar issues or on the current rates offered for debt of the same or similar remaining maturities.

Revenue Recognition

Revenue Recognition

Revenues are recognized by the Company when control of the promised goods or services is transferred to its customers in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Sales and other taxes collected from the customer concurrent with revenue-producing activities are excluded from revenue. Incidental items that are immaterial in the context of the contract are recognized as expense. The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative stand-alone selling price. The Company generally determines stand-alone selling prices based on the prices charged to customers or using the adjusted market assessment approach. The Company presents disaggregated revenue on its consolidated statements of operations.

The Company does not adjust the promised amount of consideration for the effects of a significant financing component if the Company expects, at contract inception, that the period of time between payment and transfer of the promised goods or services will be one year or less. The Company expenses sales commissions when incurred in cases where the amortization period of those otherwise capitalized sales commissions would have been one year or less. The Company does not disclose the value of unsatisfied performance obligations for revenue streams for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Company recognizes revenue at the amount to which it has the right to invoice for services performed. The Company accounts for shipping and handling as activities to fulfill the promise to transfer the good to the customer and does not evaluate whether shipping and handling is a separate performance obligation.

Good Sam Services and Plans

Good Sam Services and Plans revenue consists primarily of revenue from emergency roadside assistance plans, publications and marketing fees from various consumer services and plans. Roadside Assistance (“RA”) revenues are deferred and recognized over the contractual life of the membership. RA claim expenses are recognized when incurred. Marketing fees for finance, insurance, extended service and other similar products are recognized as variable consideration, net of estimated cancellations, if applicable, when a product contract payment has been received or financing has been arranged. These marketing fees are recorded net as the Company acts as an agent in the transaction. The related estimate for cancellations on the marketing fees for multi-year finance and insurance products utilize actuarial analysis to estimate the exposure. Promotional expenses consist primarily of direct mail advertising expenses and renewal expenses and are expensed at the time related materials are mailed. Newsstand sales of publications and related expenses are recorded as variable consideration at the time of delivery, net of estimated returns. Subscription sales of publications are reflected in income over the lives of the subscriptions. The related selling expenses are expensed as incurred. Advertising revenues and related expenses are recorded at the time of delivery.

New and Used Vehicles

RV vehicle revenue consists of sales of new and used recreational vehicles, sales of RV parts and services, and commissions on the related finance and insurance contracts. Revenue from the sale of recreational vehicles is recognized upon completion of the sale to the customer. Conditions to completing a sale include having an agreement with the customer, including pricing, whereby the sales price must be reasonably expected to be collected and having control transferred to the customer. Customers often trade in their own vehicle to apply toward the purchase of a new or used vehicle. The trade-in vehicle is a type of noncash consideration measured at fair value, based on external and internal market data for the specific vehicle, and applied as payment to the contract price for the purchased new or used vehicle.

Products, Service and Other

Revenue from RV-related parts, service and other products sales is recognized over time as work is completed, and when parts or other products are delivered to the Company’s customers. For service and parts revenues recorded over time, the Company utilizes a method that considers total costs incurred to date and the applicable margin in relation to total expected efforts to complete our performance obligation in order to determine the appropriate amount of revenue to recognize over time.

The remaining RV and Outdoor retail revenue consists of sales of products, service and other, including RV accessories and supplies; outdoor products, equipment, gear and supplies; and, prior to the divestiture of RV and Outdoor Retail segment’s RV furniture business in May 2024 (see Note 6 — Assets Held for Sale and Business Divestiture for further details), the distribution of RV furniture. Revenue from products, service and other is recognized over time as work is completed, and when parts or other products are delivered to the Company’s customers. E-commerce sales are recognized when the product is shipped and recorded as variable consideration, which is net of anticipated merchandise returns that reduce revenue and cost of sales in the period that the related sales are recorded.

When points are awarded to customers under the Good Sam Club program for purchases of products or services, a portion of the product or service revenue is allocated to the points liability based on the relative standalone selling price of the points, net of estimated breakage. The resulting point liability is deferred until the revenue is recognized (i) when the points are redeemed by the customer as a reduction of the purchase price of future purchases of the Company’s products or services or (ii) when the point liability is adjusted to reflect changes in breakage estimates. Points expire twelve months after the date that they are credited to a customer’s account.

Finance and Insurance, net

Finance and insurance revenue is recorded net, since the Company is acting as an agent in the transaction, and is recognized when a finance and insurance product contract payment has been received or financing has been arranged. The proceeds the Company receives for arranging financing contracts, selling extended service contracts, and selling other insurance products, are subject to chargebacks if the customer terminates the respective contract earlier than a stated period. In the case of insurance products and extended service contracts, the stated period typically extends from one to seven years with the refundable revenue declining over the contract term. These proceeds are recorded as variable consideration, net of estimated chargebacks. Chargebacks are estimated based on ultimate future cancellation rates by product type and year sold using a combination of actuarial methods and leveraging the Company’s historical experience from the past ten years, adjusted for new consumer trends. The chargeback liabilities included in the estimate of variable consideration totaled $70.4 million and $65.4 million as of December 31, 2025 and December 31, 2024, respectively, which are recorded as part of other current liabilities and other long-term liabilities on the Company’s consolidated balance sheets.

Good Sam Club

Good Sam Club revenue consists of revenue from club membership fees and royalty fees from co-branded credit cards. Membership revenue is generated from annual, multiyear and lifetime memberships. The revenue and expenses associated with these memberships are deferred and amortized over the membership

period. Unearned revenue and profit are subject to revisions as the membership progresses to completion. Revisions to membership period estimates would change the amount of income and expense amortized in future accounting periods. For lifetime memberships, an 18-year period is used, which is the actuarially determined estimated fulfillment period. Royalty revenue is earned under the terms of an arrangement with a third-party credit card provider based on a percentage of the Company’s co-branded credit card portfolio retail spending with such third-party credit card provider and for acquiring new cardholders.

When points are awarded to cardholders under the co-branded credit card program relating to sign-up or card activity, a portion of the revenue from the third-party credit card provider is allocated to the points liability based on the relative standalone selling price of the points, net of estimated breakage. The resulting point liability is deferred until the revenue is recognized (i) when the points are redeemed by the cardholder as a reduction of the purchase price of future purchases of the Company’s products or services, (ii) as a credit to their credit card balance, (iii) or when the point liability is adjusted to reflect changes in breakage estimates. Points generally expire twelve months after the date that they are credited to a customer’s account.

Advertising expense/Vendor Allowances and Shipping and Handling Fees and Costs

Advertising Expenses

Advertising expenses are expensed as incurred. Advertising expenses for the years ended December 31, 2025, 2024 and 2023 were $131.2 million, $127.0 million and $101.1 million, respectively. Advertising expenses relating to RV and Outdoor Retail segment were included in selling, general and administrative expenses in the consolidated statements of operations. Advertising expenses relating to the Good Sam Services and Plans segment were included in costs applicable to revenues in the consolidated statements of operations, since, by the nature of those revenue streams, they are integral to the generation of those revenues.

Vendor Allowances

As a component of the Company’s consolidated procurement program, the Company frequently enters into contracts with vendors that provide for payments of rebates or other allowances. These vendor payments are reflected in the carrying value of the inventory when earned or as progress is made toward earning the rebate or allowance and as a component of cost of sales as the inventory is sold. Certain of these vendor contracts provide for rebates and other allowances that are contingent upon the Company meeting specified performance measures such as a cumulative level of purchases over a specified period of time. Such contingent rebates and other allowances are given accounting recognition at the point at which achievement of the specified performance measures are deemed to be probable and reasonably estimable.

Shipping and Handling Fees and Costs

The Company reports shipping and handling costs billed to customers as a component of revenues, and related costs are reported as a component of costs applicable to revenues. For the years ended December 31, 2025, 2024, and 2023, $1.8 million, $2.9 million, and $4.4 million of shipping and handling fees, respectively, were included in the RV and Outdoor Retail segment as revenue.

Income Taxes

Income Taxes

The Company recognizes deferred tax assets and liabilities based on the asset and liability method, which requires an adjustment to the deferred tax asset or liability to reflect income tax rates currently in effect. When income tax rates increase or decrease, a corresponding adjustment to income tax expense is recorded by applying the rate change to the cumulative temporary differences. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not to be realized. In evaluating the Company’s ability to recover its deferred tax assets, it considers all available positive and negative evidence, including its operating results, ongoing tax planning and forecasts of future taxable income on a jurisdiction-by-jurisdiction basis. As of December 31, 2025, management concluded that a full valuation allowance was necessary to be recorded against net deferred tax assets of the public holding company, CWH.

The Company recognizes the tax benefit from an uncertain tax position in accordance with accounting guidance on accounting for uncertainty in income taxes. The Company classifies interest and penalties relating to income taxes as income tax expense. See Note 12 — Income Taxes for additional information.

Seasonality

Seasonality

The Company has experienced, and expects to continue to experience, variability in revenue, net income, and cash flows as a result of annual seasonality in its business. Because RVs are used primarily by vacationers and campers, demand for services, protection plans, products, and resources generally declines during the winter season, while sales and profits are generally highest during the spring and summer months. In addition, unusually severe weather conditions in some geographic areas may impact demand.

The Company generates a disproportionately higher amount of its annual revenue in its second and third fiscal quarters, which include the spring and summer months. The Company incurs additional expenses in the second and third fiscal quarters due to higher sale volumes, increased staffing in its store locations and program costs. If, for any reason, the Company miscalculates the demand for its products or its product mix during the second and third fiscal quarters, its sales in these quarters could decline, resulting in higher labor costs as a percentage of gross profit, lower margins and excess inventory, which could cause the Company’s annual results of operations to suffer and its stock price to decline.

Additionally, selling, general, and administrative (“SG&A”) expenses as a percentage of gross profit tend to be higher in the first and fourth quarters due to the seasonality of the Company’s business.

Due to the Company’s seasonality, the possible adverse impact from other risks associated with its business, including atypical weather, consumer spending levels, changes in the costs of the Company’s products including the impact of tariffs, and general business conditions, is potentially greater if any such risks occur during the Company’s peak sales seasons.

Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements

Recently Adopted Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU requires that public business entities on an annual basis disclose (1) consistent categories and greater disaggregation of information in the rate reconciliation, and (2) income taxes paid disaggregated by jurisdiction. The standard is effective for annual periods beginning after December 15, 2024, with early adoption permitted. The Company adopted the provisions of this ASU as of January 1, 2025, with respect to the annual disclosures beginning with the year ended December 31, 2025. The adoption of this ASU resulted in additional annual income tax disclosures and did not otherwise have a material impact on the Company’s consolidated financial statements.

Recently Issued Accounting Pronouncements

In November 2024, the FASB issued ASU 2024-03, Income Statement―Reporting Comprehensive Income―Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires that at each interim and annual reporting period entities present a new tabular disclosure in the notes to the financial statements, presenting disaggregation of the amounts of purchases of inventory, employee compensation, depreciation, intangible asset amortization and depletion. Furthermore, the ASU requires entities to include certain amounts that are already required to be disclosed under GAAP in the same disclosure as other disaggregation requirements and disclose a qualitative description of the amounts remaining in relevant expense captions that are not separately disaggregated quantitatively. Additionally, entities are required to disclose the total amount of selling expenses and, in annual reporting period, an entity’s definition of selling expenses. The standard is effective for fiscal years beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments―Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU provides a practical expedient for all entities and a related accounting policy election for entities other than public business entities for the calculation of current expected credit losses on current accounts receivable and current contract assets. The practical expedient allows all entities to assume that conditions as of the balance sheet date will remain unchanged for an asset’s remaining life when estimating credit losses on current accounts receivable and current contract assets arising from transactions under ASC 606. The standard is effective for fiscal years beginning after December 15, 2025 and interim periods within those annual reporting periods, with early adoption permitted. The adoption of this ASU will result in a disclosure of the election of the practical expedient and does not otherwise have a material impact on the Company’s consolidated financial statements.

In September 2025, the FASB issued ASU 2025-06, Intangibles―Goodwill and Other―Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. This ASU removes all references to software development stages throughout Subtopic 350-40. Instead, an entity is required to start capitalizing software costs when both of the following occur: (1) management has authorized and committed to funding the software project, and (2) it is probable that the project will be completed and the software will be used to perform the function intended (referred to as the “probable-to-complete recognition threshold”). In evaluating the probable-to-complete threshold, an entity is required to consider whether there is significant uncertainty associated with the development activities of the software, as described by the standard. This ASU specifies that the disclosures in Subtopic 360-10, Property, Plant, and Equipment—Overall, are required for all capitalized internal-use software costs, regardless of how those costs are presented in the financial statements. The standard is effective for fiscal years beginning after December 15, 2027 and interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements. The amendments in this ASU clarify interim disclosure requirements and the applicability of Topic 270. The objective of the update is to provide clarity about current interim requirements and also includes a disclosure principle that requires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. The standard is effective for interim periods with the annual reporting period beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

In December 2025, the FASB issued ASU 2025-12, Codification Improvements. This ASU represents changes to the Accounting Standards Codification (“ASC”) that (1) clarify, (2) correct errors, or (3) make minor improvements. The ASU is intended to make the ASC easier to understand and apply. The standard is effective for fiscal years beginning after December 15, 2026 and interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact that the adoption of the provisions of the ASU will have on its consolidated financial statements.

v3.25.4
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Summary of Significant Accounting Policies  
Schedule of allowance for credit losses relating to current receivables and notes receivables

Year Ended December 31,

2025

2024

Accounts

Notes

Accounts

($ in thousands)

  ​ ​ ​

Receivable

Receivable

Total

Receivable

Allowance for credit losses:

Balance, beginning of period

$

2,748

$

$

2,748

$

2,978

Charged to bad debt expense

1,461

4,157

5,618

754

Deductions(1)

(787)

(1,000)

(1,787)

(984)

Balance, end of period

$

3,422

$

3,157

$

6,579

$

2,748

(1)These amounts primarily relate to the write off of uncollectable accounts after collection efforts have been exhausted.
Schedule of Property and Equipment, estimated useful lives of the assets

  ​ ​ ​

Years

Building and improvements

5-40

Leasehold improvements

3-40

Furniture, fixtures and equipment

3-12

Software

3-5

v3.25.4
Revenue (Tables)
12 Months Ended
Dec. 31, 2025
Revenue  
Summary of total unsatisfied performance obligation for these revenue streams, that the Company expects to recognize the amounts as revenue

  ​ ​ ​

As of

($ in thousands)

  ​ ​ ​

December 31, 2025

2026

  ​ ​ ​

$

90,456

2027

28,867

2028

14,199

2029

7,942

2030

3,775

Thereafter

1,990

$

147,229

v3.25.4
Accounts Receivable (Tables)
12 Months Ended
Dec. 31, 2025
Accounts Receivable  
Summary of accounts receivable

  ​ ​ ​

December 31,

  ​ ​ ​

December 31,

  ​ ​ ​

December 31,

($ in thousands)

2025

2024

2023

Good Sam Services and Plans

$

15,313

$

14,373

$

17,589

RV and Outdoor Retail

New and used vehicles

2,868

2,310

2,830

Parts, service and other

30,750

34,210

35,748

Trade accounts receivable

40,906

38,313

27,773

Due from manufacturers

25,209

22,008

37,190

Escrow receivable from sale of real property

45,249

Other

13,625

11,946

9,365

Corporate

553

173,920

123,160

131,048

Allowance for credit losses

(3,422)

(2,748)

(2,978)

$

170,498

$

120,412

$

128,070

v3.25.4
Inventories and Floor Plan Payables (Tables)
12 Months Ended
Dec. 31, 2025
Inventory  
Schedule of inventories

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Good Sam services and plans

$

349

$

263

New RVs

1,421,435

1,241,533

Used RVs

530,861

413,546

Products, parts, accessories and other

159,255

166,495

$

2,111,900

$

1,821,837

Floor Plan Facility  
Inventory  
Schedule of outstanding amounts and available borrowing

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Floor Plan Facility:

Notes payable floor plan:

Total commitment

$

2,150,000

$

1,850,000

Less: borrowings, net of FLAIR offset account

(1,603,645)

(1,161,713)

Less: FLAIR offset account(1)

(25,117)

(79,472)

Additional borrowing capacity

521,238

608,815

Less: short-term payable for sold inventory(2)

(35,981)

(33,152)

Less: purchase commitments(3)

(26,841)

(9,340)

Unencumbered borrowing capacity

$

458,416

$

566,323

Revolving line of credit

$

70,000

$

70,000

Less: borrowings

-

-

Additional borrowing capacity

$

70,000

$

70,000

Letters of credit:

Total commitment

$

45,000

$

30,000

Less: outstanding letters of credit

(15,414)

(14,300)

Additional letters of credit capacity

$

29,586

$

15,700

(1)Flooring line aggregate interest reduction (“FLAIR”) offset account that allows the Company to transfer cash to the Floor Plan Lenders as an offset to the payables under the Floor Plan Facility. The FLAIR offset account does not reduce the outstanding amount of loans under the Floor Plan Facility for purposes of determining the unencumbered borrowing capacity under the Floor Plan Facility.
(2)The short-term payable represents the amount due for sold inventory. A payment for any floor plan units sold is due within three to ten business days of sale. Due to the short term nature of these payables, the Company reclassifies the amounts from notes payable‒
floor plan, net to accounts payable in the Consolidated Balance Sheets. Changes in the vehicle floor plan payable are reported as cash flows from financing activities in the Consolidated Statements of Cash Flows.
(3)Purchase commitments represent vehicles approved for floor plan financing where the inventory has not yet been received by the Company from the supplier and no floor plan borrowing is outstanding.
Schedule of outstanding supplier finance program obligations

Year Ended

($ in thousands)

December 31, 2025

Notes payable - floor plan, net, beginning of year

$

1,161,713

Add: FLAIR offset account, beginning of year

79,472

Add: short-term payable for sold inventory, beginning of year

33,152

Confirmed obligations outstanding, beginning of year

1,274,337

Add: new obligations confirmed during the period

2,779,918

Less: confirmed obligations paid during the period

(2,389,512)

Confirmed obligations outstanding, end of period

1,664,743

Less: FLAIR offset account, end of period

(25,117)

Less: short-term payable for sold inventory, end of period

(35,981)

Notes payable - floor plan, net, end of period

$

1,603,645

v3.25.4
Restructuring and Long-Lived Asset Impairment (Tables)
12 Months Ended
Dec. 31, 2025
Schedule of long-lived asset impairment charges by type of long-lived asset

Year Ended December 31, 

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Long-lived asset impairment charges by type of long-lived asset:

Leasehold improvements

$

190

$

4,032

$

1,857

Operating lease right of use assets

617

7,242

1,107

Building and improvements

430

3,787

Furniture and equipment

329

Software

1,362

Construction in progress and software in development

113

Intangible assets

4,501

Total long-lived asset impairment charges

$

1,237

$

15,061

$

9,269

Long-lived asset impairment charges by restructuring activity:

Active Sports Restructuring

6,648

Unrelated to restructuring activities

1,237

15,061

2,621

Total long-lived asset impairment charges

$

1,237

$

15,061

$

9,269

2019 Strategic Shift  
Schedule of restructuring expenses incurred

Year Ended December 31, 

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

2019 Strategic Shift restructuring costs:

Lease termination costs(1)

(1,575)

Other associated costs(2)

2,025

3,368

3,965

Total 2019 Strategic Shift restructuring costs

$

2,025

$

1,793

$

3,965

(1)These costs were included in lease termination charges in the consolidated statements of operations. This reflects termination fees paid, net of any gain from derecognition of the related operating lease assets and liabilities.
(2)Other associated costs primarily represent lease and other operating expenses incurred during the post-close wind-down period for the locations related to the 2019 Strategic Shift. For the years ended December 31, 2025, 2024 and 2023, these costs were included in selling, general, and administrative expenses in the consolidated statements of operations.
Schedule of changes in the restructuring accrual

Lease

  ​ ​ ​

Other

  ​ ​ ​

Termination

  ​ ​ ​

Associated

  ​ ​ ​

($ in thousands)

Costs

  ​ ​ ​

Costs (1)

  ​ ​ ​

Total

Balance at December 31, 2022

$

$

869

$

869

Charged to expense

3,965

3,965

Paid or otherwise settled

(3,676)

(3,676)

Balance at December 31, 2023

1,158

1,158

Charged to expense

1,860

3,368

5,228

Paid or otherwise settled

(1,860)

(4,526)

(6,386)

Balance at December 31, 2024

Charged to expense

2,025

2,025

Paid or otherwise settled

(1,931)

(1,931)

Balance at December 31, 2025

$

$

94

$

94

(1)Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the locations related to the 2019 Strategic Shift.
Active Sports  
Schedule of restructuring expenses incurred

Year Ended December 31,

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Active Sports Restructuring costs:

One-time termination benefits(1)

$

$

$

193

Incremental inventory reserve charges(1)

4,344

Lease termination costs (2)

76

1,343

375

Other associated costs(3)

276

868

1,003

Total Active Sports Restructuring costs

$

352

$

2,211

$

5,915

(1)These costs were included in costs applicable to revenues – products, service and other in the consolidated statements of operations.
(2)These costs were included in lease termination charges in the consolidated statements of operations. This reflects termination fees paid or to be paid, net of any gain from derecognition of the related operating lease assets and liabilities. The Company paid $0.1 million and $1.5 million in lease termination fees for leases terminated during the years ended December 31, 2025 and 2024, respectively.
(3)Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the Active Sports Restructuring for the periods presented and were included primarily in selling, general, and administrative expenses in the consolidated statements of operations.
Schedule of changes in the restructuring accrual

  ​ ​ ​

One-time

  ​ ​ ​

Lease

  ​ ​ ​

Other

  ​ ​ ​

  ​ ​ ​

Termination

  ​ ​ ​

Termination

  ​ ​ ​

Associated

  ​ ​ ​

($ in thousands)

  ​ ​ ​

Benefits

  ​ ​ ​

Costs (1)

  ​ ​ ​

Costs (2)

  ​ ​ ​

Total

Balance at March 31, 2023

$

$

$

$

Charged to expense

193

1,003

1,196

Paid or otherwise settled

(193)

(1,003)

(1,196)

Balance at December 31, 2023

Charged to expense

1,492

868

2,360

Paid or otherwise settled

(1,492)

(868)

(2,360)

Balance at December 31, 2024

Charged to expense

123

276

399

Paid or otherwise settled

(123)

(276)

(399)

Balance at December 31, 2025

$

$

$

$

(1)Lease termination costs exclude the $0.1 million of gain from the derecognition of the operating lease assets and liabilities relating to the terminated leases as part of the Active Sports Restructuring for the year ended December 31, 2024.
(2)Other associated costs primarily represent labor, lease and other operating expenses incurred during the post-close wind-down period for the specialty retail location and distribution centers related to the Active Sports Restructuring.
v3.25.4
Assets Held for Sale and Business Divestitures (Tables)
12 Months Ended
Dec. 31, 2025
Assets Held for Sale and Business Divestitures  
Schedule of Components of assets held for sale and liabilities related to assets held for sale

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Assets held for sale:

Property and equipment, net

$

175

$

1,350

$

175

$

1,350

v3.25.4
Property and Equipment, net (Tables)
12 Months Ended
Dec. 31, 2025
Property and Equipment, net  
Property and Equipment, net

  ​ ​ ​

December 31, 

  ​ ​ ​

December 31, 

($ in thousands)

2025

2024

Land

$

131,422

$

133,984

Buildings and improvements

307,946

348,315

Leasehold improvements

380,205

369,791

Furniture and equipment

297,490

277,801

Software

104,306

93,769

Construction in progress and software in development

76,563

45,682

1,297,932

1,269,342

Less: accumulated depreciation

(465,870)

(422,582)

Property and equipment, net

$

832,062

$

846,760

v3.25.4
Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2025
Goodwill and Intangible Assets  
Schedule of changes in the Company's goodwill by segment

Good Sam

Services and

RV and

($ in thousands)

  ​ ​ ​

Plans

  ​ ​ ​

Outdoor Retail

  ​ ​ ​

Consolidated

Balance at December 31, 2023 (excluding impairment charges)

$

71,118

$

881,941

$

953,059

Accumulated impairment charges

(46,884)

(194,953)

(241,837)

Balance at December 31, 2023

24,234

686,988

711,222

Acquisitions

1,561

30,140

31,701

Divestiture (1)

(8,900)

(8,900)

Balance at December 31, 2024

25,795

708,228

734,023

Acquisitions

18,712

18,712

Divestiture (1)

(3,414)

(3,414)

Balance at December 31, 2025

$

25,795

$

723,526

$

749,321

(1)See Note 6 ― Assets Held for Sale and Business Divestiture.
Schedule of Finite-lived intangible assets and related accumulated amortization

December 31, 2025

Carrying

Accumulated

Useful Life

($ in thousands)

  ​ ​

Value

  ​ ​ ​

Amortization

  ​ ​ ​

Net

  ​ ​ ​

(in years)

Good Sam Services and Plans:

Membership, customer lists and other

$

9,194

$

(9,140)

$

54

4.0

Trademarks and trade names

2,132

(521)

1,611

15.0

Websites and developed technology

3,650

(2,169)

1,481

6.7

RV and Outdoor Retail:

Customer lists, domain names and other

4,154

(3,152)

1,002

5.1

Supplier lists and agreements

9,500

(1,484)

8,016

11.0

Trademarks and trade names

26,526

(23,345)

3,181

10.7

Websites and developed technology

6,151

(5,672)

479

10.1

$

61,307

$

(45,483)

$

15,824

10.2

December 31, 2024

Carrying

Accumulated

Useful Life

($ in thousands)

  ​ ​ ​

Value

  ​ ​ ​

Amortization

  ​ ​ ​

Net

  ​ ​ ​

(in years)

Good Sam Services and Plans:

Membership, customer lists and other

$

9,740

$

(9,537)

$

203

5.3

Trademarks and trade names

2,132

(379)

1,753

15.0

Websites and developed technology

3,650

(1,614)

2,036

6.7

RV and Outdoor Retail:

Customer lists and domain names

4,154

(2,752)

1,402

5.5

Supplier lists and agreements

9,500

(594)

8,906

11.0

Trademarks and trade names

26,526

(22,005)

4,521

15.0

Websites and developed technology

6,348

(5,700)

648

10.1

$

62,050

$

(42,581)

$

19,469

11.6

Schedule of amortization of finite lived intangibles assets The aggregate future five-year amortization of finite-lived intangibles as of December 31, 2025, was as follows:

As of

($ in thousands)

December 31, 2025

2026

  ​ ​ ​

$

3,519

2027

3,479

2028

1,950

2029

1,175

2030

1,086

Thereafter

4,615

$

15,824

v3.25.4
Accrued Liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Accrued Liabilities  
Schedule Of Accrued liabilities

  ​ ​ ​

December 31,

  ​ ​ ​

December 31,

($ in thousands)

2025

  ​ ​ ​

2024

Compensation and benefits

$

42,493

$

42,652

Other accruals

85,906

75,905

$

128,399

$

118,557

v3.25.4
Long-Term Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Instrument [Line Items]  
Schedule of outstanding long-term debt

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Term Loan Facility (1)

$

1,308,832

$

1,335,535

Real Estate Facilities (2)

155,137

173,132

Other Long-Term Debt

7,588

7,926

Subtotal

1,471,557

1,516,593

Less: current portion

(57,939)

(23,275)

Total

$

1,413,618

$

1,493,318

(1)Net of $7.0 million and $9.6 million of original issue discount as of December 31, 2025 and 2024, respectively, and $2.6 million and $3.8 million of finance costs as of December 31, 2025 and 2024, respectively.
(2)Net of $2.0 million and $3.1 million of finance costs as of December 31, 2025 and 2024, respectively.
Schedule of Aggregate Maturities of Long-term Debt

The aggregate future maturities of long-term debt as of December 31, 2025, excluding original issue discount of $7.0 million and finance costs of $4.6 million, were as follows:

  ​ ​ ​

As of

 

($ in thousands)

December 31, 2025

Long-term debt instruments

  ​ ​ ​

2026

$

57,939

2027

128,030

2028

1,293,186

2029

246

2030

258

Thereafter

3,517

$

1,483,176

Term Loan Facility  
Debt Instrument [Line Items]  
Schedule of outstanding amounts and available borrowings

December 31, 

December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Senior Secured Credit Facilities:

Term Loan Facility:

Principal amount of borrowings

$

1,400,000

$

1,400,000

Less: cumulative principal payments

(81,564)

(51,049)

Less: unamortized original issue discount

(6,993)

(9,600)

Less: unamortized finance costs

(2,611)

(3,816)

1,308,832

1,335,535

Less: current portion

(14,015)

(14,015)

Long-term debt, net of current portion

$

1,294,817

$

1,321,520

Revolving Credit Facility:

Total commitment

$

65,000

$

65,000

Less: outstanding letters of credit

(4,902)

(4,902)

Less: total net leverage ratio borrowing limitation

(37,348)

(37,348)

Additional borrowing capacity

$

22,750

$

22,750

Real Estate Facilities  
Debt Instrument [Line Items]  
Schedule of outstanding amounts and available borrowings

As of December 31, 2025

Remaining

Wtd. Average

($ in thousands)

  ​ ​ ​

Outstanding(1)

  ​ ​ ​

Available(2)

  ​ ​ ​

Interest Rate

Real Estate Facilities

M&T Real Estate Facility

$

152,039

$

57,390

(3)

6.14%

First CIBC Real Estate Facility

3,098

6.97%

$

155,137

$

57,390

(1)Outstanding principal amounts are net of unamortized finance costs.
(2)Amounts cannot be reborrowed.
(3)Additional borrowings on the M&T Real Estate Facility are subject to a debt service coverage ratio covenant and to the property collateral requirements under the M&T Real Estate Facility.
v3.25.4
Lease Obligations (Tables)
12 Months Ended
Dec. 31, 2025
Lease Obligations  
Summary of lease cost

The following table presents certain information related to the costs for leases where the Company is the lessee:

Year Ended December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Operating lease cost

$

116,722

$

116,370

Finance lease cost:

Amortization of finance lease assets

10,826

11,160

Interest on finance lease liabilities

8,735

9,285

Short-term lease cost

1,059

1,839

Variable lease cost

24,007

23,874

Sublease income

(3,532)

(3,355)

Net lease costs

$

157,817

$

159,173

Schedule of cash flow supplemental information

Year Ended December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Cash paid for amounts included in the measurement of lease liabilities:

Operating cash flows for operating leases

$

120,523

$

118,848

Operating cash flows for finance leases

8,735

9,285

Financing cash flows for finance leases

8,361

7,520

Lease assets obtained in exchange for lease liabilities:

New, remeasured and terminated operating leases

$

111,765

$

63,228

New, remeasured and terminated finance leases

4,507

30,771

Schedule of other information related to leases

  ​ ​ ​

As of December 31,

2025

2024

Weighted average remaining lease term:

Operating leases

11.6

years

11.2

years

Financing leases

12.6

years

13.7

years

Weighted average discount rate:

Operating leases

7.3

%

7.1

%

Financing leases

6.4

%

6.4

%

Schedule of future operating lease obligations

The following reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities in the accompanying consolidated balance sheet as of December 31, 2025:

  ​ ​ ​

Operating

  ​ ​ ​

Finance

($ in thousands)

  ​ ​ ​

Leases

  ​ ​ ​

Leases

2026

  ​ ​ ​

$

125,684

  ​ ​ ​

$

17,124

2027

119,839

16,585

2028

116,271

14,838

2029

112,958

14,644

2030

111,171

14,764

Thereafter

718,672

121,057

Total lease payments

1,304,595

199,012

Less: Imputed interest

(435,063)

(64,808)

Total lease obligations

869,532

134,204

Less: current portion

(65,365)

(8,820)

Noncurrent lease obligations

$

804,167

$

125,384

Schedule of future finance lease obligations

The following reconciles the undiscounted cash flows for each of the first five years and total of the remaining years to the lease liabilities in the accompanying consolidated balance sheet as of December 31, 2025:

  ​ ​ ​

Operating

  ​ ​ ​

Finance

($ in thousands)

  ​ ​ ​

Leases

  ​ ​ ​

Leases

2026

  ​ ​ ​

$

125,684

  ​ ​ ​

$

17,124

2027

119,839

16,585

2028

116,271

14,838

2029

112,958

14,644

2030

111,171

14,764

Thereafter

718,672

121,057

Total lease payments

1,304,595

199,012

Less: Imputed interest

(435,063)

(64,808)

Total lease obligations

869,532

134,204

Less: current portion

(65,365)

(8,820)

Noncurrent lease obligations

$

804,167

$

125,384

v3.25.4
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Income Taxes  
Schedule of components of the Company's income tax expense

Year Ended December 31,

($ in thousands)

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Current:

Federal

$

8,716

$

880

$

9,123

State

3,367

689

1,558

Deferred:

Federal

178,233

(10,377)

(11,173)

State

35,481

(2,569)

(3,035)

Income tax expense (benefit)

$

225,797

$

(11,377)

$

(3,527)

Schedule of reconciliation of income tax expense from operations to the federal statutory rate

Year Ended December 31, 2025

($ in thousands)

Amount

Percent

Pre-tax book income

$

120,159

U.S federal statutory tax rate

25,233

21.0%

State and local income tax items(1)

39,213

32.6%

Tax credits

(482)

(0.4)%

Changes in valuation allowances

151,579

126.1%

Nontaxable or nondeductible items:

Accrual to return

4,326

3.6%

Income taxes computed at the effective federal statutory rate for pass-through entities not subject to tax for the Company

3,352

2.8%

Other nondeductible expenses

1,459

1.2%

Changes in unrecognized tax benefits

172

0.1%

Other adjustments

945

0.8%

Income tax expense

$

225,797

187.9%

(1)The majority of the tax effect of this category (greater than 50 percent) is made up of state taxes from the following jurisdictions: California, Florida, Illinois, Minnesota, New York, Oregon, Pennsylvania, and Virginia.

Year Ended December 31,

($ in thousands)

2024

2023

Income taxes computed at federal statutory rate(1)

$

(18,955)

$

10,374

State income taxes – net of federal benefit(1)

(1,774)

(2,645)

Other differences:

State and local taxes on pass-through entities

674

1,948

Income taxes computed at the effective federal and state statutory rate for pass-through entities not subject to tax for the Company(2)

9,411

(3,927)

Effect of LLC Conversion(3)

(85,790)

(Decrease) increase in valuation allowance(4)

(1,568)

64,351

Impact of other state tax rate changes

(241)

4,900

Accrual to return

420

8,314

Tax credits

(501)

(582)

Uncertain Tax Positions

(128)

(547)

Other

1,285

77

Income tax benefit

$

(11,377)

$

(3,527)

(1)Federal and state income tax includes $0.6 million of income tax expense relating to the revaluation in the Tax Receivable Agreement liability due to fluctuations in state income tax rates for 2023. There were no changes to the Tax Receivable Agreement liability due to fluctuations in state tax rate for the year ended December 31, 2024.
(2)The related income is taxable to the non-controlling interest.
(3)For 2023, these amounts represent a reduction of $81.7 million to CWH’s outside basis deferred tax assets as a result of the LLC Conversion and $4.1 million related to the entity classification election, which was filed in the third quarter of 2023 with an effective date of January 2, 2023 (defined and discussed below).
(4)For 2024, the decrease in valuation allowance was primarily related to utilization of a portion of the capital loss carryforward. For 2023, the valuation allowance increased by $64.4 million. The valuation allowance increased by $132.2 million related to capital loss carryforward. Additionally, valuation allowance decreased by $52.5 million as a result of the LLC Conversion and its impact on realization of the CWH’s outside basis deferred tax asset and decreased by $15.3 million for activities not related to the LLC Conversion.
Summary of significant items comprising the net deferred tax asset

  ​ ​ ​

December 31,

December 31,

($ in thousands)

2025

2024

Deferred tax liabilities

Operating lease assets

$

(5,100)

$

(6,068)

Other

(120)

(105)

(5,220)

(6,173)

Deferred tax assets

Investment in partnership ("Outside Basis Deferred Tax Asset")(1)

211,229

216,572

Capital loss carryforward

121,962

131,371

Tax Receivable Agreement liability

357

37,639

Operating lease liabilities

5,594

6,482

Business interest expense carryforward

28,084

21,164

Net operating loss and tax credit carryforward

31,104

17,472

Other investments

18,285

17,011

Other reserves

1,081

1,207

417,696

448,918

Valuation allowance

(411,050)

(227,605)

Net deferred tax assets

$

1,426

$

215,140

(1)This amount is the deferred tax asset the Company recognizes for its book to tax outside basis difference in its investment in CWGS, LLC.
v3.25.4
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Measurements  
Summary of the reported carrying values and the fair values by level of the Company's assets and liabilities measured at fair value on a recurring basis

December 31, 2025

December 31, 2024

($ in thousands)

  ​ ​ ​

Carrying Value

  ​ ​ ​

Level 3

  ​ ​ ​

Carrying Value

  ​ ​ ​

Level 3

Assets:

Derived participation investment (1)

$

3,321

$

3,321

$

156

$

156

Liabilities:

Acquisition-related contingent consideration (2)

368

368

(1)Derived participation investment was included in other assets in the accompanying consolidated balance sheets as of December 31, 2025 and 2024.
(2)The $0.2 million current and $0.2 million non-current portions of acquisition-related contingent consideration were included in accrued liabilities and other long-term liabilities, respectively, in the accompanying balance sheets as of December 31, 2024.

Schedule of fair value measurements of assets using significant unobservable inputs

($ in thousands)

  ​ ​ ​

Derived Participation Investment

  ​ ​ ​

Acquisition-Related Contingent Consideration

Beginning balance as of January 1, 2024

$

$

Business combinations

368

Purchases

5,269

Settlements

(5,779)

Gains included in earnings

666

Ending balance as of December 31, 2024

156

368

Purchases

9,467

Settlements

(1,766)

(100)

In transit exchanges for new securities (1)

(5,708)

Gains included in earnings (2)

1,172

(268)

Ending balance as of December 31, 2025

$

3,321

$

(1)Securitization proceeds held by issuer to be exchanged for new investment.
(2)Gains related to the derived participation investment represent an increase in the asset. Gains related to the acquisition-related contingent consideration represent a decrease in the liability.
Schedule of fair value measurements of liabilities using significant unobservable inputs

($ in thousands)

  ​ ​ ​

Derived Participation Investment

  ​ ​ ​

Acquisition-Related Contingent Consideration

Beginning balance as of January 1, 2024

$

$

Business combinations

368

Purchases

5,269

Settlements

(5,779)

Gains included in earnings

666

Ending balance as of December 31, 2024

156

368

Purchases

9,467

Settlements

(1,766)

(100)

In transit exchanges for new securities (1)

(5,708)

Gains included in earnings (2)

1,172

(268)

Ending balance as of December 31, 2025

$

3,321

$

(1)Securitization proceeds held by issuer to be exchanged for new investment.
(2)Gains related to the derived participation investment represent an increase in the asset. Gains related to the acquisition-related contingent consideration represent a decrease in the liability.
Summary of aggregate carrying value and fair value of the Company's debt instruments

Fair Value

December 31, 2025

December 31, 2024

($ in thousands)

  ​ ​ ​

Measurement

  ​ ​ ​

Carrying Value

  ​ ​ ​

Fair Value

  ​ ​ ​

Carrying Value

  ​ ​ ​

Fair Value

Term Loan Facility

Level 2

$

1,308,832

$

1,285,475

$

1,335,535

$

1,320,286

Real Estate Facilities

Level 2

155,137

158,203

173,132

176,684

Other Long-Term Debt

Level 2

7,588

6,622

7,926

6,652

v3.25.4
Acquisitions (Tables)
12 Months Ended
Dec. 31, 2025
Assets of Multiple Dealership Locations Acquired  
Acquisitions  
Summary of the purchase price allocations

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Tangible assets (liabilities) acquired (assumed):

Accounts receivable, net

$

$

4

Inventories, net

72,637

36,431

Prepaid expenses and other assets

58

Property and equipment, net

1,415

296

Operating lease assets

9,367

15,328

Accounts payable

(5)

Accrued liabilities

(144)

(35)

Current portion of operating lease liabilities

(1,055)

(1,112)

Other current liabilities

(475)

(23)

Operating lease liabilities, net of current portion

(8,312)

(14,216)

Total tangible net assets acquired

73,491

36,668

Intangible assets acquired:

Supplier and customer relationships

2,595

Websites and developed technology

600

Total intangible assets acquired

3,195

Goodwill

18,712

31,701

Purchase price of acquisitions

92,203

71,564

Application of deposit paid in prior period

(11,000)

(8,873)

Contingent consideration

(368)

Lazydays acquisition deposit

10,000

Cash paid for acquisitions, net of cash acquired

81,203

72,323

Inventory purchases financed via floor plan

(71,181)

(49,162)

Cash payment net of floor plan financing

$

10,022

$

23,161

v3.25.4
Statements of Cash Flows (Tables)
12 Months Ended
Dec. 31, 2025
Statements of Cash Flows  
Supplemental disclosures of cash flow information

Supplemental disclosures of cash flow information for the following periods:

Year Ended December 31, 

($ in thousands)

  ​ ​

2025

  ​ ​

2024

  ​ ​

2023

Cash paid (received) during the period for:

Interest

$

192,934

$

238,553

$

214,082

Income taxes

5,156

(116)

3,352

Noncash investing and financing activities:

Leasehold improvements paid by lessor

280

256

Capital expenditures in accounts payable and accrued liabilities

15,256

8,153

5,833

Prior period deposit applied to portion of purchase price of RV dealership acquisition

11,000

8,873

Note receivable forgiven as partial consideration for the purchase of real property

1,128

Contingent consideration recognized as partial consideration for purchase of a business

368

Fair value of holdback receivable recognized as partial consideration for divestiture of a business

933

Supplier agreement intangible asset recognized as partial consideration for divestiture of a business

9,500

Purchase of real property through assumption of other long-term debt

5,185

Escrow receivable on sale of real property

45,249

Note receivable exchanged for amounts owed by other investment

2,153

Par value of Class A common stock issued for redemption of common units in CWGS, LLC

1

20

Cost of treasury stock issued for vested restricted stock units

15,320

29,542

Cash paid (received) for income taxes net of refunds

Year Ended

($ in thousands)

  ​ ​

December 31, 2025

Federal

$

4,041

State

1,115

$

5,156

Year Ended

($ in thousands)

  ​ ​

December 31, 2025

State:

Florida

$

(308)

New Jersey

(412)

Oregon

906

Tennessee

834

Texas

377

Various

(282)

v3.25.4
Non-Controlling Interests (Tables)
12 Months Ended
Dec. 31, 2025
Non-Controlling Interests  
Schedule of ownership in CWGS, LLC

As of December 31, 2025

As of December 31, 2024

Common Units

  ​ ​ ​

Ownership %

  ​ ​ ​

Common Units

  ​ ​ ​

Ownership %

CWH

63,436,696

61.4%

62,502,096

61.0%

Continuing Equity Owners

39,895,393

38.6%

39,895,393

39.0%

Total

103,332,089

100.0%

102,397,489

100.0%

Schedule of effects of changes in ownership

Year Ended December 31, 

($ in thousands)

  ​ ​

2025

  ​ ​

2024

  ​ ​

2023

  ​ ​

Net (loss) income attributable to Camping World Holdings, Inc.

$

(89,799)

$

(38,637)

$

33,372

Transfers to non-controlling interests:

Decrease in additional paid-in capital as a result of the purchase of common units from CWGS, LLC with proceeds from the public offering

(118,798)

Decrease in additional paid-in capital as a result of the purchase of common units from CWGS, LLC with proceeds from the exercise of stock options

(239)

(485)

Increase (decrease) in additional paid-in capital as a result of the vesting of restricted stock units

3,713

(13,097)

(25,080)

(Decrease) increase in additional paid-in capital as a result of repurchases of Class A common stock for withholding taxes on vested RSUs

(6,032)

(487)

3,016

Increase in additional paid-in capital as a result of the stock award to employee

564

Decrease in additional paid-in capital as a result of repurchases of Class A common stock for withholding taxes on stock award to employee

(854)

Increase in additional paid-in capital as a result of the redemption of common units of CWGS, LLC

1,531

1,169

Change from net (loss) income attributable to Camping World Holdings, Inc. and transfers to non-controlling interests

$

(92,408)

$

(169,727)

$

11,992

v3.25.4
Stock-Based Compensation Plans (Tables)
12 Months Ended
Dec. 31, 2025
Stock-Based Compensation Plans  
Schedule of stock-based compensation expense classified with the consolidated statements of operations

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

Stock-based compensation expense:

Costs applicable to revenue

$

459

$

372

$

895

Selling, general, and administrative

43,819

21,213

23,191

Total stock-based compensation expense

$

44,278

$

21,585

$

24,086

Total income tax benefit recognized related to stock-based compensation(1)

$

21

$

2,963

$

3,205

(1)For the year ended December 31, 2025, $6.8 million of tax benefits relating to stock-based compensation expense could not be recognized as a result of the full valuation allowance against the net deferred tax assets of the public holding company, CWH. See Note 12 — Income Taxes for additional information.
Summary of stock option activity

Weighted Average

Aggregate

Remaining

Stock Options

Weighted Average

Intrinsic Value

Contractual Life

(in thousands)

Exercise Price

  ​ ​ ​

(in thousands)

  ​ ​ ​

(years)

Outstanding at December 31, 2024

155

$

21.98

Exercised

$

Forfeited

(17)

$

22.00

Outstanding and exercisable at December 31, 2025

138

$

21.97

$

0.7

Summary of restricted stock unit activity

Restricted

Weighted Average

Stock Units

Grant Date

(in thousands)

  ​ ​ ​

Fair Value

Outstanding at December 31, 2024

1,652

$

25.61

Granted

1,713

17.85

Vested

(1,263)

23.11

Forfeited

(187)

26.47

Outstanding at December 31, 2025

1,915

18.99

Schedule of performance-based units activity

Performance

Weighted Average

Stock Units

Grant Date

(in thousands)

  ​ ​ ​

Fair Value

Outstanding at December 31, 2024

$

Granted

750

13.84

Vested

Forfeited

Outstanding at December 31, 2025

750

13.84

v3.25.4
(Loss) Earnings Per Share (Tables)
12 Months Ended
Dec. 31, 2025
Class A Common Stock  
Schedule of reconciliations of the numerators and denominators used to compute basic and diluted (loss) earnings per share

Year Ended December 31, 

(In thousands except per share amounts)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

Numerator:

Net (loss) income

$

(105,638)

$

(78,880)

$

52,929

Less: net (loss) income attributable to non-controlling interests

15,839

40,243

(19,557)

Net (loss) income attributable to Camping World Holdings, Inc. basic

(89,799)

(38,637)

33,372

Add: reallocation of net (loss) income attributable to non-controlling interests from the assumed redemption of common units of CWGS, LLC for Class A common stock

15,392

Net (loss) income attributable to Camping World Holdings, Inc. diluted

$

(89,799)

$

(38,637)

$

48,764

Denominator:

Weighted-average shares of Class A common stock outstanding — basic

62,724

48,005

44,626

Dilutive options to purchase Class A common stock

20

Dilutive restricted stock units

281

Dilutive common units of CWGS, LLC that are convertible into Class A common stock

40,045

Weighted-average shares of Class A common stock outstanding — diluted

62,724

48,005

84,972

(Loss) earnings per share of Class A common stock — basic

$

(1.43)

$

(0.80)

$

0.75

(Loss) earnings per share of Class A common stock — diluted

$

(1.43)

$

(0.80)

$

0.57

Weighted-average anti-dilutive securities excluded from the computation of diluted (loss) earnings per share of Class A common stock:

Stock options to purchase Class A common stock

147

175

50

Liability-classified awards

37

Restricted stock units

2,338

1,979

1,364

Common units of CWGS, LLC that are convertible into Class A common stock

39,895

40,007

Weighted-average contingently issuable shares excluded from the computation of diluted (loss) earnings per share of Class A common stock since all necessary conditions had not been satisfied:

Performance stock units(1)

750

(1)See Note 21 – Stock-Based Compensation Plans for further details of PSUs.
v3.25.4
Segments Information (Tables)
12 Months Ended
Dec. 31, 2025
Segments Information  
Schedule of reportable segment revenue

Year Ended December 31, 2025

Year Ended December 31, 2024

Year Ended December 31, 2023

Good Sam

RV and

Good Sam

RV and

Good Sam

RV and

Services

Outdoor

Services

Outdoor

Services

Outdoor

($ in thousands)

and Plans

Retail

and Plans

Retail

and Plans

Retail

Revenue:

Good Sam Services and Plans

$

199,751

$

$

194,575

$

$

193,827

$

New vehicles

2,761,149

2,825,640

2,576,278

Used vehicles

1,970,224

1,613,849

1,979,632

Products, service and other

756,984

820,111

870,038

Finance and insurance, net

639,544

599,718

562,256

Good Sam Club

41,497

46,081

44,516

Intersegment revenue(1)

1,181

10,932

1,055

11,358

1,000

12,154

Total revenue before intersegment eliminations

200,932

6,180,330

195,630

5,916,757

194,827

6,044,874

Segment expenses:

Adjusted costs applicable to revenue(2)

84,082

4,407,456

70,557

4,203,549

58,765

4,283,700

Intersegment costs applicable to revenue(3)

742

11,615

784

9,780

909

9,814

Adjusted selling, general and administrative(4)

30,432

1,514,890

29,774

1,509,557

24,273

1,479,642

Floor plan interest expense

76,786

95,121

83,075

Other segment items(5)

(155)

188

314

Segment Adjusted EBITDA

$

85,676

$

169,738

$

94,515

$

98,562

$

110,880

$

188,329

(1)Intersegment revenue consists of segment revenue that is eliminated in our consolidated statements of operations.
(2)Adjusted costs applicable to revenue exclude stock-based compensation expense, restructuring costs, and intersegment costs applicable to revenue.
(3)Intersegment costs applicable to revenue consist of segment costs applicable to revenue that are eliminated in our consolidated statements of operations.
(4)Adjusted selling, general, and administrative expenses excludes stock-based compensation expense, restructuring costs, and intersegment operating expenses.
(5)Other segment items include (i) intersegment operating expenses, which are eliminated in our consolidated statements of operations, and (ii) other expense, net excluding loss and/or impairment on investments in equity securities.
Schedule of reportable segment adjusted EBITDA

Year Ended December 31,

($ in thousands)

2025

  ​ ​

2024

  ​ ​

2023

Revenue:

Good Sam Services and Plans Segment

$

200,932

$

195,630

$

194,827

RV and Outdoor Retail Segment

6,180,330

5,916,757

6,044,874

Total segment revenue

6,381,262

6,112,387

6,239,701

Intersegment eliminations

(12,113)

(12,413)

(13,154)

Total revenue

6,369,149

6,099,974

6,226,547

Segment Adjusted EBITDA:

Good Sam Services and Plans Segment

85,676

94,515

110,880

RV and Outdoor Retail Segment

169,738

98,562

188,329

Total Segment Adjusted EBITDA

255,414

193,077

299,209

Corporate SG&A excluding SBC(1)

(14,081)

(12,573)

(10,880)

Depreciation and amortization

(95,335)

(81,190)

(68,643)

Long-lived asset impairment

(1,237)

(15,061)

(9,269)

Gain on lease termination and/or remeasurement

1,996

2,297

103

Gain (loss) on sale or disposal of assets

850

(9,855)

5,222

Stock-based compensation(2)

(44,278)

(21,585)

(24,086)

Restructuring costs(3)

(5,540)

Loss and impairment on investments in equity securities(4)

(10,379)

(3,262)

(1,770)

Other interest expense, net

(121,836)

(140,444)

(135,270)

Tax Receivable Agreement liability adjustment

148,956

2,442

Intersegment eliminations(5)

89

(1,661)

(2,116)

Income (loss) before income taxes

$

120,159

$

(90,257)

$

49,402

(1)Corporate selling, general, and administrative excluding stock-based compensation represents corporate selling, general, and administrative expenses that are not allocated to the segments and are comprised primarily of the costs associated with being a public company. This amount excludes the stock-based compensation that is not allocated to the segments, such as stock-based
compensation relating to the Board of Directors for their service as board members, since it is presented as part of the stock-based compensation reconciling line item in this table.
(2)This stock-based compensation amount includes stock-based compensation allocated to the segments and stock-based compensation relating to the Board of Directors for their service as board members that is not allocated to the segments (See Note 21 — Stock-Based Compensation Plans).
(3)Represents restructuring costs relating to the Active Sports Restructuring for periods ended on or before December 31, 2023 and excludes our 2019 Strategic Shift. These restructuring costs include one-time employee termination benefits, incremental inventory reserve charges, and other associated costs. These costs exclude lease termination costs, which are presented as a separate reconciling line item. See Note 5 – Restructuring and Long-Lived Asset Impairment for additional information.
(4)Represents loss and/or impairment on investments in equity securities and interest income relating to any notes receivables with those investments.
(5)Represents the net impact of intersegment eliminations on income (loss) before income taxes.
Schedule of reportable segment depreciation and amortization and other interest expense, net

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

 

Depreciation and amortization:

Good Sam Services and Plans

$

4,843

$

3,280

$

3,278

RV and Outdoor Retail

90,492

77,910

65,365

Total depreciation and amortization

$

95,335

$

81,190

$

68,643

Year Ended December 31, 

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

  ​ ​ ​

2023

  ​ ​ ​

Other interest expense, net:

Good Sam Services and Plans

$

(95)

$

(77)

$

(204)

RV and Outdoor Retail

25,144

30,373

27,131

Subtotal

25,049

30,296

26,927

Corporate & other

96,787

110,148

108,343

Total other interest expense, net

$

121,836

$

140,444

$

135,270

Schedule of reportable segment assets

December 31,

December 31,

($ in thousands)

  ​ ​ ​

2025

  ​ ​ ​

2024

Assets:

Good Sam Services and Plans

$

127,282

$

121,876

RV and Outdoor Retail

4,906,137

4,509,509

Subtotal

5,033,419

4,631,385

Corporate & other

10,915

231,892

Total assets

$

5,044,334

$

4,863,277

Schedule of reportable segment capital expenditures

Year Ended December 31, 

($ in thousands)

2025

  ​ ​

2024

  ​ ​

2023

Capital expenditures:

Good Sam Services and Plans

$

11,230

$

8,534

$

4,040

RV and Outdoor Retail

241,054

91,905

194,234

Total capital expenditures

$

252,284

$

100,439

$

198,274

v3.25.4
Summary of Significant Accounting Policies - Description of Business (Details) - segment
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segments Information      
Number of Reportable Segments 2    
Existence of option to extend true    
CWGS, LLC      
Segments Information      
Ownership interest 100.00% 100.00%  
Minimum      
Segments Information      
Lessee, Operating Lease, Renewal Term 1 year    
Maximum      
Segments Information      
Lessee, Operating Lease, Renewal Term 5 years    
CWH | CWGS, LLC      
Segments Information      
Ownership interest 61.40% 61.00% 52.90%
v3.25.4
Summary of Significant Accounting Policies - Contracts in Transit, Accounts Receivable and Current Expected Credit Losses (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
"Shipping, Handling and Transportation Costs [Abstract]"    
Number of days for retail installment sales contracts funded after the initial approval of the retail installment sales contract by third party lender 10 days  
Accounts receivable due in excess of one year $ 6,000 $ 7,400
Allowance for credit losses - contracts in transit 0 0
Allowance for credit losses 3,422 2,748
Allowance for credit losses, Accounts Receivable    
Balance, beginning of period 2,748 2,978
Charged to bad debt expense 1,461 754
Deductions (787) (984)
Balance, end of period 3,422 2,748
Allowance for credit losses, Notes Receivable    
Charged to bad debt expense 4,157  
Deductions (1,000)  
Balance, end of period 3,157  
Allowance for credit losses, Total    
Balance, beginning of period 2,748  
Charged to bad debt expense 5,618  
Deductions (1,787)  
Balance, end of period $ 6,579 $ 2,748
v3.25.4
Summary of Significant Accounting Policies - Concentration of Credit Risk (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Concentration of Credit Risk      
Amount in excess of FDIC limits $ 238.9 $ 231.5  
Revenue      
Number of past years 10 years 10 years  
Amount of chargebacks included in the estimate of variable consideration $ 70.4 $ 65.4  
Lifetime memberships period 18 years    
Advertising Expense      
Advertising expenses $ 131.2 $ 127.0 $ 101.1
Shipping and Handling Fees and Costs      
Cost, Product and Service [Extensible Enumeration] Shipping and handling Shipping and handling Shipping and handling
Contracts in Transit      
Number of days for retail installment sales contracts funded after the initial approval of the retail installment sales contract by third party lender 10 days    
Minimum      
Revenue      
Stated period of time for insurance and service contracts 1 year    
Minimum | Building and improvements      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 5 years    
Minimum | Leasehold improvements      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 3 years    
Minimum | Furniture, fixtures and equipment      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 3 years    
Minimum | Software      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 3 years    
Maximum      
Revenue      
Stated period of time for insurance and service contracts 7 years    
Maximum | Building and improvements      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 40 years    
Maximum | Leasehold improvements      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 40 years    
Maximum | Furniture, fixtures and equipment      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 12 years    
Maximum | Software      
Property and Equipment, net      
Property, Plant and Equipment, Useful Life 5 years    
RV and Outdoor Retail | Shipping and handling      
Shipping and Handling Fees and Costs      
Cost of Goods and Services Sold $ 1.8 $ 2.9 $ 4.4
v3.25.4
Revenue - Contract Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue      
Capitalized costs $ 4.2 $ 4.4  
Accounts receivable | RV Service Center      
Revenue      
Contract asset $ 10.7 $ 10.0 $ 16.1
v3.25.4
Revenue - Deferred Revenues (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Deferred Revenues      
Revenues recognized that were included in the deferred revenues balance $ 90.2 $ 90.3  
Deferred revenue     $ 159.1
v3.25.4
Revenue - Performance Obligation (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Performance obligation  
Revenue expected to be recognized $ 147,229
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01  
Performance obligation  
Revenue expected to be recognized $ 90,456
Unsatisfied performance obligation, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2027-01-01  
Performance obligation  
Revenue expected to be recognized $ 28,867
Unsatisfied performance obligation, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2028-01-01  
Performance obligation  
Revenue expected to be recognized $ 14,199
Unsatisfied performance obligation, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2029-01-01  
Performance obligation  
Revenue expected to be recognized $ 7,942
Unsatisfied performance obligation, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2030-01-01  
Performance obligation  
Revenue expected to be recognized $ 3,775
Unsatisfied performance obligation, period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2031-01-01  
Performance obligation  
Revenue expected to be recognized $ 1,990
Unsatisfied performance obligation, period 0 years
v3.25.4
Accounts Receivable (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Receivables      
Gross receivables $ 173,920 $ 123,160 $ 131,048
Allowance for credit losses (3,422) (2,748) (2,978)
Accounts Receivable, Net 170,498 120,412 128,070
Real property sold 45,200    
Net proceeds from sale of real property sold, held in escrow 15,100    
Proceeds from the sale or disposal of real property 130,624 58,153 40,785
Payment on secured debt 49,920 80,939 38,958
Real Estate Facilities      
Receivables      
Payments on secured debt, held in escrow 30,100    
Good Sam Services and Plans      
Receivables      
Gross receivables 15,313 14,373 17,589
Good Sam Services and Plans | Other assets      
Receivables      
Accounts receivable noncurrent, net 6,000 7,400  
RV and Outdoor Retail | Trade accounts receivable      
Receivables      
Gross receivables 40,906 38,313 27,773
RV and Outdoor Retail | Due from manufacturers      
Receivables      
Gross receivables 25,209 22,008 37,190
RV and Outdoor Retail | Escrow receivable from sale of real property      
Receivables      
Gross receivables 45,249    
RV and Outdoor Retail | New and used vehicles      
Receivables      
Gross receivables 2,868 2,310 2,830
RV and Outdoor Retail | Parts, services and other      
Receivables      
Gross receivables 30,750 34,210 35,748
RV and Outdoor Retail | Other      
Receivables      
Gross receivables $ 13,625 $ 11,946 9,365
Corporate      
Receivables      
Gross receivables     $ 553
v3.25.4
Inventories and Floor Plan Payables - Inventories (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Inventories    
Inventories $ 2,111,900 $ 1,821,837
Good Sam Services and Plans    
Inventories    
Inventories 349 263
New RVs    
Inventories    
Inventories 1,421,435 1,241,533
Used RVs    
Inventories    
Inventories 530,861 413,546
Products, parts, accessories and other    
Inventories    
Inventories $ 159,255 $ 166,495
v3.25.4
Inventories and Floor Plan Payables - Floor Plan Payable (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Feb. 28, 2025
Dec. 31, 2025
Dec. 31, 2024
Floor Plan Facility      
Floor Plan Payable      
Increase in borrowing capacity $ 300,000    
Maximum borrowing capacity 2,150,000 $ 2,150,000 $ 1,850,000
Percentage available for used RV inventory   30.00%  
Increase in aggregate amount, accordion   $ 50,000  
Applicable interest rate (as a percent)     6.72%
FLAIR offset account amount   $ 25,117 $ 79,472
FLAIR Maximum Percentage   35.00% 35.00%
Floor Plan Facility | Maximum      
Floor Plan Payable      
Increase in aggregate amount, accordion   $ 300,000  
Floor Plan Facility | SOFR      
Floor Plan Payable      
SOFR Adjustment rate (as a percent)   0.11%  
Floor Plan Facility | SOFR | Minimum      
Floor Plan Payable      
Variable rate spread (as a percent)   1.90%  
Floor Plan Facility | SOFR | Maximum      
Floor Plan Payable      
Variable rate spread (as a percent)   2.50%  
Floor Plan Facility | Base Rate | Minimum      
Floor Plan Payable      
Variable rate spread (as a percent)   0.40%  
Floor Plan Facility | Base Rate | Maximum      
Floor Plan Payable      
Variable rate spread (as a percent)   1.00%  
Floor Plan Facility, floor plan notes      
Floor Plan Payable      
Applicable interest rate (as a percent)   5.89%  
Line of Credit | Floor Plan Facility      
Floor Plan Payable      
Maximum borrowing capacity   $ 70,000 $ 70,000
Principal Outstanding   $ 0 $ 0
Line of Credit | Floor Plan Facility | SOFR      
Floor Plan Payable      
SOFR Adjustment rate (as a percent)   0.11% 0.11%
Variable rate spread (as a percent)   2.25% 2.25%
Line of Credit | Floor Plan Facility | SOFR | In Case of Base Rate Loan      
Floor Plan Payable      
Additional variable rate spread (as a percent)   0.75% 0.75%
Line of Credit | Floor Plan Facility | Federal Funds Rate | In Case of Base Rate Loan      
Floor Plan Payable      
Variable rate spread (as a percent)   0.50% 0.50%
Letters of credit | Floor Plan Facility      
Floor Plan Payable      
Increase in borrowing capacity 15,000    
Maximum borrowing capacity $ 45,000 $ 45,000 $ 30,000
v3.25.4
Inventories and Floor Plan Payables - Floor Plan Outstanding (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Feb. 28, 2025
Notes payable - floor plan:      
Less: outstanding letters of credit $ (20,300) $ (19,200)  
Minimum      
Notes payable - floor plan:      
Floor plan payment due period 3 days 3 days  
Maximum      
Notes payable - floor plan:      
Floor plan payment due period 10 days 10 days  
Floor Plan Facility      
Notes payable - floor plan:      
Total commitment $ 2,150,000 $ 1,850,000 $ 2,150,000
Less: borrowings (1,603,645) (1,161,713)  
Less: FLAIR offset account (25,117) (79,472)  
Additional borrowing capacity 521,238 608,815  
Less: short-term payable for sold inventory (35,981) (33,152)  
Less: purchase commitments (26,841) (9,340)  
Unencumbered borrowing capacity 458,416 566,323  
Line of Credit | Floor Plan Facility      
Notes payable - floor plan:      
Total commitment 70,000 70,000  
Additional borrowing capacity 70,000 70,000  
Letters of credit | Floor Plan Facility      
Notes payable - floor plan:      
Total commitment 45,000 30,000 $ 45,000
Less: outstanding letters of credit (15,414) (14,300)  
Additional letters of credit capacity $ 29,586 $ 15,700  
v3.25.4
Inventories and Floor Plan Payables - Supplier Finance Program (Details)
$ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Supplier finance program  
Notes payable - floor plan, net, beginning of year $ 1,161,713
Supplier Finance Program Obligation Statement Of Financial Position Extensible Enumeration Not Disclosed [Flag] true
Notes payable - floor plan, net, end of period $ 1,603,645
Floor Plan Facility  
Supplier finance program  
Notes payable - floor plan, net, beginning of year 1,161,713
Add: FLAIR offset account, beginning of year 79,472
Add: short-term payable for sold inventory, beginning of year 33,152
Confirmed obligations outstanding, beginning of year 1,274,337
Add: new obligations confirmed during the period 2,779,918
Less: confirmed obligations paid during the period (2,389,512)
Confirmed obligations outstanding, end of period 1,664,743
Less: FLAIR offset account, end of period (25,117)
Less: short-term payable for sold inventory, end of period (35,981)
Notes payable - floor plan, net, end of period $ 1,603,645
v3.25.4
Restructuring and Long-Lived Asset Impairment - Narrative (Details)
$ in Millions
3 Months Ended 12 Months Ended 16 Months Ended
Mar. 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2020
location
2019 Strategic Shift      
Restructuring cost and accrual      
Number of distribution centers closed | location     2
Annual lease expense, net of sublease income   $ 3.0  
Incurred costs   130.0  
2019 Strategic Shift | One-time termination benefits      
Restructuring cost and accrual      
Incurred costs   1.2  
2019 Strategic Shift | Lease termination costs      
Restructuring cost and accrual      
Incurred costs   23.1  
2019 Strategic Shift | Incremental inventory reserve charges      
Restructuring cost and accrual      
Incurred costs   57.4  
2019 Strategic Shift | Other associated costs      
Restructuring cost and accrual      
Incurred costs   48.3  
2019 Strategic Shift | Outdoor Lifestyle Locations      
Restructuring cost and accrual      
Closed/divested | location     39
2019 Strategic Shift | Specialty Retail locations      
Restructuring cost and accrual      
Closed/divested | location     20
Active Sports      
Restructuring cost and accrual      
Expected incurred costs   0.8  
Incurred costs   8.5  
Impairment charges $ 6.6    
Impairment of Intangible Assets, Finite-Lived $ 4.5    
Impairment, intangible asset, finite-lived, statement of income or comprehensive income extensible enumeration Long-lived asset impairment    
Other Asset Impairment Charges $ 2.1    
Active Sports | One-time termination benefits      
Restructuring cost and accrual      
Incurred costs   0.2  
Active Sports | Lease termination costs      
Restructuring cost and accrual      
Incurred costs   1.8  
Active Sports | Incremental inventory reserve charges      
Restructuring cost and accrual      
Incurred costs   4.3  
Active Sports | Other associated costs      
Restructuring cost and accrual      
Incurred costs   $ 2.2  
v3.25.4
Restructuring and Long-Lived Asset Impairment - 2019 Strategic Shift Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Costs      
Charged to expense     $ 5,540
2019 Strategic Shift      
Restructuring Costs      
Charged to expense $ 2,025 $ 1,793 $ 3,965
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
2019 Strategic Shift | Lease termination costs      
Restructuring Costs      
Charged to expense   $ (1,575)  
Charged to expense, excluding derecognition gains   1,860  
Paid or otherwise settled   (1,860)  
2019 Strategic Shift | Other associated costs      
Restructuring Costs      
Beginning balance   1,158 $ 869
Charged to expense $ 2,025 $ 3,368 $ 3,965
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Paid or otherwise settled $ (1,931) $ (4,526) $ (3,676)
Ending balance 94   1,158
2019 Strategic Shift | Restructuring costs excluding incremental inventory reserve charges      
Restructuring Costs      
Beginning balance   1,158 869
Charged to expense 2,025 5,228 3,965
Paid or otherwise settled (1,931) $ (6,386) (3,676)
Ending balance $ 94   $ 1,158
v3.25.4
Restructuring and Long-Lived Asset Impairment - Active Sports Restructuring (Details) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Restructuring Costs        
Charged to expense       $ 5,540
Active Sports        
Restructuring Costs        
Charged to expense $ 1,196 $ 352 $ 2,211 $ 5,915
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of Revenue, Selling, General and Administrative Expense, Gain (Loss) on Termination or Remeasurement of Lease Cost of Revenue, Selling, General and Administrative Expense, Gain (Loss) on Termination or Remeasurement of Lease Cost of Revenue, Selling, General and Administrative Expense, Gain (Loss) on Termination or Remeasurement of Lease Cost of Revenue, Selling, General and Administrative Expense, Gain (Loss) on Termination or Remeasurement of Lease
Paid or otherwise settled $ (1,196) $ (399) $ (2,360)  
Gain from derecognition of the operating lease assets and liabilities relating to the terminated leases     100  
Lease termination costs   100 1,500  
Active Sports | One-time termination benefits        
Restructuring Costs        
Charged to expense $ 193     $ 193
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Cost of Revenue     Cost of Revenue
Paid or otherwise settled $ (193)      
Active Sports | Lease termination costs        
Restructuring Costs        
Charged to expense   $ 76 $ 1,343 $ 375
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]   Gain (Loss) on Termination or Remeasurement of Lease Gain (Loss) on Termination or Remeasurement of Lease Gain (Loss) on Termination or Remeasurement of Lease
Charged to expense, excluding derecognition gains   $ 123 $ 1,492  
Paid or otherwise settled   (123) (1,492)  
Active Sports | Incremental inventory reserve charges        
Restructuring Costs        
Charged to expense       $ 4,344
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]       Cost of Revenue
Active Sports | Other associated costs        
Restructuring Costs        
Charged to expense $ 1,003 $ 276 $ 868 $ 1,003
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Paid or otherwise settled $ (1,003) $ (276) $ (868)  
Active Sports | Restructuring costs excluding incremental inventory reserve charges        
Restructuring Costs        
Charged to expense   $ 399 $ 2,360  
v3.25.4
Restructuring and Long-Lived Asset Impairment - Type of long-lived asset (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment $ 1,237 $ 15,061 $ 9,269
Impairment, long-lived asset, held-for-use, statement of income or comprehensive income extensible enumeration Long-lived asset impairment Long-lived asset impairment Long-lived asset impairment
Leasehold improvements      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment $ 190 $ 4,032 $ 1,857
Operating lease right of use assets      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment 617 7,242 1,107
Building and improvements      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment 430 3,787  
Furniture and equipment      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment     329
Software      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment     1,362
Construction in progress and software in development      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment     113
Intangible assets      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment     4,501
Active Sports      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment     6,648
Unrelated to restructuring activities      
Long-lived asset impairment charges by type of long-lived asset:      
Long-lived asset impairment $ 1,237 $ 15,061 $ 2,621
v3.25.4
Assets Held for Sale and Business Divestitures - Narrative (Details)
$ in Thousands
12 Months Ended
Jun. 30, 2025
USD ($)
item
May 03, 2024
USD ($)
Dec. 31, 2025
USD ($)
property
Dec. 31, 2024
USD ($)
property
Dec. 31, 2023
USD ($)
Divestiture          
Cash consideration received in divestiture     $ 11,027 $ 19,957 $ 0
Useful lives (in years)     10 years 2 months 12 days 11 years 7 months 6 days  
Disposal Group | Properties held for sale          
Assets Held for Sale and Business Divestitures          
Number of properties | property     1 2  
CWDS          
Divestiture          
Sale of certain assets | item 1        
CWDS | Properties held for sale          
Divestiture          
Total consideration received in divestiture   $ 30,400      
Cash consideration received in divestiture   20,000 $ 700    
Cash consideration holdback, part of divestiture consideration received   900      
Net assets divested   28,800      
Intangible assets divested   900      
Accounts payable divested   1,200      
Goodwill divested   8,900      
Loss on divestiture of assets     (7,100)    
CWDS | Properties held for sale | Supplier Agreement          
Divestiture          
Supplier agreement, intangible asset consideration received in divestiture   $ 9,500      
Useful lives (in years)   10 years      
Certain assets of one RV dealership | Properties held for sale          
Divestiture          
Total consideration received in divestiture $ 10,300        
Cash consideration received in divestiture 4,400        
Goodwill divested 3,400        
Loss on divestiture of assets     $ (300)    
Cash consideration 5,900        
Deposit future purchase 1,000        
Disposal group, divestiture 6,100        
Inventories $ 100        
v3.25.4
Assets Held for Sale and Business Divestitures - Assets and Related Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Assets held for sale:    
Assets held for sale $ 175 $ 1,350
Disposal Group | Properties held for sale    
Assets held for sale:    
Property and equipment, net 175 1,350
Assets held for sale $ 175 $ 1,350
v3.25.4
Property and Equipment, net (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Property and Equipment, net    
Property and equipment, inclusive of right-to-use assets, gross $ 1,297,932 $ 1,269,342
Less: accumulated depreciation (465,870) (422,582)
Property and equipment, net 832,062 846,760
Land    
Property and Equipment, net    
Property and equipment, gross 131,422 133,984
Buildings and improvements    
Property and Equipment, net    
Property and equipment, gross 307,946 348,315
Leasehold improvements - inclusive of right to use assets    
Property and Equipment, net    
Property and equipment, inclusive of right-to-use assets, gross 380,205 369,791
Furniture and equipment    
Property and Equipment, net    
Property and equipment, gross 297,490 277,801
Software    
Property and Equipment, net    
Property and equipment, gross 104,306 93,769
Construction in progress and software in development    
Property and Equipment, net    
Property and equipment, gross $ 76,563 $ 45,682
v3.25.4
Goodwill and Intangible Assets - Change in Goodwill (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Goodwill      
Balance (excluding impairment charges)     $ 953,059
Accumulated impairment charges     (241,837)
Balance $ 734,023 $ 711,222  
Acquisitions 18,712 31,701  
Divestiture (3,414) (8,900)  
Balance 749,321 734,023  
Tire Rescue reporting unit had allocated goodwill 1,600 1,600  
Good Sam Services and Plans      
Goodwill      
Balance (excluding impairment charges)     71,118
Accumulated impairment charges     (46,884)
Balance 25,795 24,234  
Acquisitions 0 1,561  
Divestiture 0 0  
Balance 25,795 25,795  
RV and Outdoor Retail      
Goodwill      
Balance (excluding impairment charges)     881,941
Accumulated impairment charges     $ (194,953)
Balance 708,228 686,988  
Acquisitions 18,712 30,140  
Divestiture (3,414) (8,900)  
Balance 723,526 708,228  
Goodwill impairment $ 0 $ 0  
Impairment test, fair value exceeds carrying value ( in percent) 11.00%    
v3.25.4
Goodwill and Intangible Assets - Finite-lived Intangible Assets and Related Accumulated Amortization (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Intangible Assets      
Carrying Value $ 61,307 $ 62,050  
Accumulated Amortization (45,483) (42,581)  
Net $ 15,824 $ 19,469  
Useful Life (in years) 10 years 2 months 12 days 11 years 7 months 6 days  
Amortization expense $ 3,600 $ 3,600 $ 3,800
Good Sam Services and Plans | Membership, customer lists and other      
Intangible Assets      
Carrying Value 9,194 9,740  
Accumulated Amortization (9,140) (9,537)  
Net $ 54 $ 203  
Useful Life (in years) 4 years 5 years 3 months 18 days  
Good Sam Services and Plans | Trademarks and trade names      
Intangible Assets      
Carrying Value $ 2,132 $ 2,132  
Accumulated Amortization (521) (379)  
Net $ 1,611 $ 1,753  
Useful Life (in years) 15 years 15 years  
Good Sam Services and Plans | Websites and developed technology      
Intangible Assets      
Carrying Value $ 3,650 $ 3,650  
Accumulated Amortization (2,169) (1,614)  
Net $ 1,481 $ 2,036  
Useful Life (in years) 6 years 8 months 12 days 6 years 8 months 12 days  
RV and Outdoor Retail | Customer lists and domain names      
Intangible Assets      
Carrying Value $ 4,154 $ 4,154  
Accumulated Amortization (3,152) (2,752)  
Net $ 1,002 $ 1,402  
Useful Life (in years) 5 years 1 month 6 days 5 years 6 months  
RV and Outdoor Retail | Supplier lists and agreements      
Intangible Assets      
Carrying Value $ 9,500 $ 9,500  
Accumulated Amortization (1,484) (594)  
Net $ 8,016 $ 8,906  
Useful Life (in years) 11 years 11 years  
RV and Outdoor Retail | Trademarks and trade names      
Intangible Assets      
Carrying Value $ 26,526 $ 26,526  
Accumulated Amortization (23,345) (22,005)  
Net $ 3,181 $ 4,521  
Useful Life (in years) 10 years 8 months 12 days 15 years  
RV and Outdoor Retail | Websites and developed technology      
Intangible Assets      
Carrying Value $ 6,151 $ 6,348  
Accumulated Amortization (5,672) (5,700)  
Net $ 479 $ 648  
Useful Life (in years) 10 years 1 month 6 days 10 years 1 month 6 days  
v3.25.4
Goodwill and Intangible Assets - Finite-lived Intangible Assets Weighted-average Useful Lives (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Finite-lived intangible assets    
2026 $ 3,519  
2027 3,479  
2028 1,950  
2029 1,175  
2030 1,086  
Thereafter 4,615  
Net $ 15,824 $ 19,469
v3.25.4
Accrued Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Accrued Liabilities    
Compensation and benefits $ 42,493 $ 42,652
Other accruals 85,906 75,905
Total $ 128,399 $ 118,557
v3.25.4
Long-Term Debt - Outstanding long term debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Long-Term Debt    
Subtotal $ 1,471,557 $ 1,516,593
Less: current portion (57,939) (23,275)
Total 1,413,618 1,493,318
Unamortized discount 7,000  
Finance costs 4,600  
Term Loan Facility    
Long-Term Debt    
Subtotal 1,308,832 1,335,535
Less: current portion (14,015) (14,015)
Total 1,294,817 1,321,520
Unamortized discount 6,993 9,600
Finance costs 2,611 3,816
Real Estate Facilities    
Long-Term Debt    
Subtotal 155,137 173,132
Finance costs 2,000 3,100
Other Long-Term Debt    
Long-Term Debt    
Subtotal $ 7,588 $ 7,926
v3.25.4
Long Term Debt - Future Maturities (Details)
$ in Thousands
Dec. 31, 2025
USD ($)
Aggregate future maturities of long term debt  
2026 $ 57,939
2027 128,030
2028 1,293,186
2029 246
2030 258
Thereafter 3,517
Total $ 1,483,176
v3.25.4
Long-Term Debt - Senior Secured Credit Facilities (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
Feb. 28, 2026
Jul. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Jun. 30, 2021
M&T Real Estate Facility          
Long-Term Debt          
Maximum borrowing capacity     $ 300.0 $ 300.0  
Maximum borrowing capacity, increase in capacity     $ 100.0 100.0  
Effective interest rate (as a percent)     6.14%    
Senior Secured Credit Facilities          
Long-Term Debt          
Maximum borrowing capacity, increase in capacity     $ 725.0 $ 725.0  
Amount of EBITDA that can be used to increase credit facility (as a percent)     100.00% 100.00%  
Term Loan Facility          
Long-Term Debt          
Maximum borrowing capacity     $ 1,400.0 $ 1,400.0  
Average interest rate (as a percent)     6.33% 6.97%  
Effective interest rate (as a percent)     6.77% 7.43%  
Principal payment on term loan   $ 16.5      
Principle payment on Term Loan Facility     $ 3.5    
Term Loan Facility | Subsequent Event          
Long-Term Debt          
Principal payment on term loan $ 17.2        
Revolving Credit Facility          
Long-Term Debt          
Maximum borrowing capacity     $ 65.0 $ 65.0  
Line of Credit | Term Loan Facility          
Long-Term Debt          
Prepayment requirement as a percentage of excess cash flow (as a percent)     50.00%    
Line of Credit | Revolving Credit Facility          
Long-Term Debt          
Term     91 days    
Letters of credit | Revolving Credit Facility          
Long-Term Debt          
Maximum borrowing capacity     $ 15.0   $ 25.0
The minimum percentage of the aggregate amount of the revolving lenders revolving commitments     35.00%    
Secured Debt | Line of Credit | Revolving Credit Facility          
Long-Term Debt          
Amount subtracted from aggregate borrowings in determining compliance with the total leverage ratio     $ 37.3    
Secured Debt | Letters of credit | Revolving Credit Facility          
Long-Term Debt          
The minimum percentage of the aggregate amount of the revolving lenders revolving commitments     35.00%    
v3.25.4
Long-Term Debt - Outstanding amounts and available borrowings under Senior Secured Credit Facilities (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Long-term debt    
Less: unamortized original issue discount $ (7,000)  
Less: unamortized finance costs (4,600)  
Long-Term Debt 1,471,557 $ 1,516,593
Less: current portion (57,939) (23,275)
Long-term debt, net of current portion 1,413,618 1,493,318
Less: outstanding letters of credit (20,300) (19,200)
Senior Secured Credit Facilities    
Long-term debt    
Less: outstanding letters of credit (4,900) (4,900)
Term Loan Facility    
Long-term debt    
Principal amount of borrowings 1,400,000 1,400,000
Less: cumulative principal payments (81,564) (51,049)
Less: unamortized original issue discount (6,993) (9,600)
Less: unamortized finance costs (2,611) (3,816)
Long-Term Debt 1,308,832 1,335,535
Less: current portion (14,015) (14,015)
Long-term debt, net of current portion 1,294,817 1,321,520
Revolving Credit Facility    
Long-term debt    
Principal amount of borrowings 65,000 65,000
Less: outstanding letters of credit (4,902) (4,902)
Less: total net leverage ratio borrowing limitation (37,348) (37,348)
Additional letters of credit capacity $ 22,750 $ 22,750
v3.25.4
Long-Term Debt - Real Estate Facilities (Details)
$ in Thousands
1 Months Ended 12 Months Ended
May 31, 2024
USD ($)
Jun. 30, 2023
USD ($)
property
Dec. 31, 2025
USD ($)
property
Dec. 31, 2024
USD ($)
property
Dec. 31, 2023
USD ($)
Dec. 31, 2021
USD ($)
Sep. 30, 2021
USD ($)
Nov. 30, 2018
USD ($)
Long-term debt                
Payments of outstanding balance     $ 0 $ 63,885 $ 0      
Real property sold     45,200          
Net proceeds from sale of real property sold, held in escrow     15,100          
Proceeds from the sale or disposal of real property     130,624 58,153 40,785      
Payment on secured debt     49,920 80,939 $ 38,958      
M&T Real Estate Facility                
Long-term debt                
Maximum borrowing capacity     300,000 300,000        
Maximum borrowing capacity, increase in capacity     $ 100,000 $ 100,000        
Commitment fee (as a percent)     0.20% 0.20%        
Proceeds from issuance of debt     $ 0 $ 55,600        
Remaining Available     $ 57,390          
M&T Real Estate Facility | SOFR                
Long-term debt                
Variable rate spread (as a percent)     2.30% 2.30%        
M&T Real Estate Facility | Federal Funds Effective Rate                
Long-term debt                
Variable rate spread (as a percent)     1.80% 1.80%        
M&T Real Estate Facility | Prime Rate                
Long-term debt                
Variable rate spread (as a percent)     1.30% 1.30%        
M&T Real Estate Facility Relating to Separate Property                
Long-term debt                
Payments of outstanding balance     $ 8,300 $ 46,500        
Number of properties with associated secured borrowings | property     3 8        
Real Estate Facilities                
Long-term debt                
Remaining Available     $ 57,390          
Payments on secured debt, held in escrow     30,100          
Second CIBC Real Estate Facility                
Long-term debt                
Payments of outstanding balance   $ 7,400            
Number of properties with associated secured borrowings | property   1            
Second CIBC Real Estate Facility | Secured Debt                
Long-term debt                
Maximum borrowing capacity             $ 9,000  
Third CIBC Real Estate Facility                
Long-term debt                
Payments of outstanding balance $ 8,900              
Third CIBC Real Estate Facility | Secured Debt                
Long-term debt                
Maximum borrowing capacity           $ 10,100    
Senior Secured Credit Facilities                
Long-term debt                
Maximum borrowing capacity, increase in capacity     $ 725,000 $ 725,000        
First CIBC Real Estate Facility | Secured Debt                
Long-term debt                
Maximum borrowing capacity               $ 21,500
v3.25.4
Long-Term Debt - Real Estate Facilities - Summary (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
Outstanding $ 1,471,557 $ 1,516,593
Real Estate Facilities    
Debt Instrument [Line Items]    
Outstanding 155,137 $ 173,132
Remaining Available 57,390  
M&T Real Estate Facility    
Debt Instrument [Line Items]    
Outstanding 152,039  
Remaining Available $ 57,390  
Wtd. Average Interest Rate 6.14%  
First CIBC Real Estate Facility    
Debt Instrument [Line Items]    
Outstanding $ 3,098  
Wtd. Average Interest Rate 6.97%  
v3.25.4
Long-Term Debt - Other Long-Term Debt (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Long-Term Debt    
Long-term debt $ 1,471,557 $ 1,516,593
Other Long-Term Debt    
Long-Term Debt    
Long-term debt $ 7,588 $ 7,926
Interest rate (as a percent) 4.27%  
v3.25.4
Lease Obligations - General Information (Details) - lease
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Lease Obligations    
Number of operating leases 234  
Number of finance leases 18  
Weighted-average remaining lease term of operating lease 11 years 7 months 6 days 11 years 2 months 12 days
Weighted-average remaining finance lease 12 years 7 months 6 days 13 years 8 months 12 days
Weighted-average discount rate of operating leases 7.30% 7.10%
Weighted-average discount rate of finance leases 6.40% 6.40%
v3.25.4
Lease Obligations - Financial Statement Line Items (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Lease Obligations    
Finance lease assets $ 113.7 $ 120.0
v3.25.4
Lease Obligations - Lease Costs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Lease costs    
Operating lease cost $ 116,722 $ 116,370
Amortization of finance lease assets 10,826 11,160
Interest on finance lease liabilities 8,735 9,285
Short-term lease cost 1,059 1,839
Variable lease cost 24,007 23,874
Sublease income (3,532) (3,355)
Net lease costs $ 157,817 $ 159,173
v3.25.4
Lease Obligations - Supplemental Cash Flow Information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Lease Obligations    
Operating cash flows for operating leases $ 120,523 $ 118,848
Operating cash flows for finance leases 8,735 9,285
Financing cash flows for finance leases 8,361 7,520
New, remeasured and terminated operating leases 111,765 63,228
New, remeasured and terminated finance leases $ 4,507 $ 30,771
v3.25.4
Lease Obligations - Lease Maturity (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Operating lease liabilities    
2026 $ 125,684  
2027 119,839  
2028 116,271  
2029 112,958  
2030 111,171  
Thereafter 718,672  
Total lease payments 1,304,595  
Less: Imputed interest (435,063)  
Total lease obligations 869,532  
Less: Current portion (65,365) $ (61,993)
Operating lease liabilities - Non-Current 804,167 764,113
Finance lease liabilities    
2026 17,124  
2027 16,585  
2028 14,838  
2029 14,644  
2030 14,764  
Thereafter 121,057  
Total lease payments 199,012  
Less: Imputed interest (64,808)  
Total lease obligations 134,204  
Less: Current portion (8,820) (7,044)
Finance lease liabilities, net of current portion $ 125,384 $ 131,004
v3.25.4
Lease Obligations - Sale-Leaseback Arrangement (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
property
Dec. 31, 2024
USD ($)
property
Sale leaseback    
Number of properties associated in sale leaseback transaction 14 3
Sale price of properties | $ $ 122.4 $ 37.7
Sale leaseback transaction, cash held in escrow | $ 45.2  
Gain (loss) in sale leaseback arrangement | $ $ 0.3 $ 0.4
Sale leaseback agreement with a 17-year term    
Sale leaseback    
Number of properties associated in sale leaseback transaction 5 1
Term of sale leaseback transaction 17 years 17 years
Sale leaseback agreement with 19-year term    
Sale leaseback    
Number of properties associated in sale leaseback transaction 9  
Term of sale leaseback transaction 19 years  
Sale leaseback agreement with 20-year term    
Sale leaseback    
Number of properties associated in sale leaseback transaction   2
Term of sale leaseback transaction   20 years
v3.25.4
Income Taxes - Income tax expense (benefit) from operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current:      
Federal $ 8,716 $ 880 $ 9,123
State 3,367 689 1,558
Deferred:      
Federal 178,233 (10,377) (11,173)
State 35,481 (2,569) (3,035)
Income tax expense (benefit) $ 225,797 $ (11,377) $ (3,527)
v3.25.4
Income Taxes - Reconciliation of income tax expense (benefit) (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Taxes      
Pre-tax book income $ 120,159 $ (90,257) $ 49,402
Amount      
Income taxes computed at federal statutory rate 25,233 (18,955) 10,374
State and local income taxes, net of federal benefit effect $ 39,213 (1,774) (2,645)
Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration] stpr:CA, FLORIDA, ILLINOIS, MINNESOTA, stpr:NY, OREGON, stpr:PA, VIRGINIA    
Impact of other state tax rate changes   (241) 4,900
Tax credits $ (482) (501) (582)
Changes in valuation allowance 151,579 (1,568) 64,351
Nontaxable or nondeductible items:      
Accrual to return 4,326 420 8,314
State and local taxes on pass-through entities   674 1,948
Income taxes computed at the effective federal and state statutory rate for pass-through entities not subject to tax for the company 3,352 9,411 (3,927)
Effect of LLC Conversion   0 (85,790)
Uncertain Tax Positions   (128) (547)
Other nondeductible expenses 1,459    
Changes in unrecognized tax benefits 172    
Other adjustments 945 1,285 77
Income tax expense (benefit) $ 225,797 $ (11,377) $ (3,527)
Tax Jurisdiction of Domicile [Extensible Enumeration] UNITED STATES    
Percent      
U.S federal statutory tax rate (as percent) 21.00%    
State and local income taxes, net of federal benefit effect (as percent) 32.60%    
Tax credits (as percent) (0.40%)    
Changes in valuation allowances (as percent) 126.10%    
Nontaxable or nondeductible items: (as percent)      
Accrual to return (as percent) 3.60%    
Income taxes computed at the effective federal and state statutory rate for pass-through entities not subject to tax for the company 2.80%    
Other nondeductible expenses (as percent) 1.20%    
Changes in unrecognized tax benefits (as percent) 0.10%    
Other adjustments (as percent) 0.80%    
Income tax expense (benefit) (as a percent) 187.90%    
v3.25.4
Income Taxes (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jan. 02, 2023
Income Taxes        
Valuation allowance $ (182,800)   $ 64,400  
Liability Under Tax Receivable Agreement   $ 150,400    
Tax Receivable Agreement liability adjustment   0 600  
Deferred tax assets, valuation allowance 411,050 227,605    
Unrecognized Tax Benefits 3,000 3,000    
Operating Loss Carryforwards       $ 151,700
Amount of tax effect due to LLC conversion       0
Tax Receivable Agreement liability adjustment 148,956 0 2,442  
Current portion of Tax Receivable Agreement liability 1,416 $ 0    
Capital loss carryforward        
Income Taxes        
Valuation allowance     132,200  
LLC Conversion        
Income Taxes        
Valuation allowance     (52,500)  
Activities not related to the LLC Conversion        
Income Taxes        
Valuation allowance     (15,300)  
Federal        
Income Taxes        
Operating Loss Carryforwards 22,200      
General business credit carryforwards 1,000      
State        
Income Taxes        
Operating Loss Carryforwards $ 7,400     $ 3,900
Related party | Continuing Equity Owners and Crestview partners II GP LP        
Income Taxes        
Expected future payment, as percent of tax benefits (as a percent) 85.00%      
CWGS, LLC        
Income Taxes        
Reduction of deferred tax assets valuation allowance as a result of the LLC Conversion     81,700  
Reduction of deferred tax assets valuation allowance related to entity classification election     $ 4,100  
v3.25.4
Income Taxes - Carrying amounts of assets and liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Deferred tax liabilities    
Operating lease assets $ (5,100) $ (6,068)
Other (120) (105)
Total deferred tax liabilities (5,220) (6,173)
Deferred tax assets    
Investment in partnership ("Outside Basis Deferred Tax Asset") 211,229 216,572
Capital loss carryforward 121,962 131,371
Tax Receivable Agreement liability 357 37,639
Operating lease liabilities 5,594 6,482
Business interest expense carryforward 28,084 21,164
Net operating loss and tax credit carryforward 31,104 17,472
Other investments 18,285 17,011
Other reserves 1,081 1,207
Gross deferred tax assets 417,696 448,918
Valuation allowance (411,050) (227,605)
Net deferred tax assets 1,426 $ 215,140
Tax liability reversed under tax receivable agreement 149,000  
Reduction in deferred tax asset due to adjustment in tax receivable agreement $ 37,300  
v3.25.4
Income Taxes - Federal Tax Purpose (Details)
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
Income Taxes  
Income Tax Expense (Benefit) , LLC conversion $ 2.0
Tax benefit related to an entity classification election $ 4.1
v3.25.4
Fair Value Measurements (Details) - USD ($)
$ in Thousands
1 Months Ended 12 Months Ended
Oct. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Liabilities        
Payments to acquire preferred interest   $ 7,500    
Maximum aggregate payment if all milestones are reached   500    
First milestone payment $ 100 100 $ 0 $ 0
Accrued Liabilities        
Liabilities        
Acquisition-related contingent consideration     200  
Other Long-term Liabilities        
Liabilities        
Acquisition-related contingent consideration     200  
Level 3 | Carrying Value        
Assets        
Derived participation investment   3,321 156  
Liabilities        
Acquisition-related contingent consideration     368  
Level 3 | Fair Value        
Assets        
Derived participation investment   $ 3,321 156  
Liabilities        
Acquisition-related contingent consideration     $ 368  
v3.25.4
Fair Value Measurements - Significant unobservable inputs (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Derived Participation Investment    
Beginning balance $ 156  
Purchases 9,467 $ 5,269
Settlements (1,766) (5,779)
In transit exchanges for new securities (5,708)  
Gain (loss) included in earnings $ 1,172 $ 666
Fair Value Recurring Basis Unobservable Input Reconciliation Asset Gain Loss Statement Of Income Extensible List Not Disclosed [Flag] true true
Ending balance $ 3,321 $ 156
Acquisition-Related Contingent Consideration    
Beginning balance 368  
Business combinations   $ 368
Settlements (100)  
Gain (loss) included in earnings $ (268)  
Fair Value Recurring Basis Unobservable Input Reconciliation Liability Gain Loss Statement Of Income Extensible List Not Disclosed [Flag] true true
Ending balance   $ 368
v3.25.4
Fair Value Measurements - Other Fair Value Disclosures (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Fair Value Measurements    
Transfers of assets from level 1 to level 2 $ 0 $ 0
Transfers of assets from level 2 to level 1 0 0
Transfers of liabilities from level 1 to level 2 0 0
Transfers of liabilities from level 2 to level 1 0 0
Transfers of assets between the fair value measurement levels 3 0 0
Transfers of liabilities between the fair value measurement levels 3 0 0
Level 2 | Carrying Value | Term Loan Facility    
Fair Value Measurements    
Debt instrument 1,308,832 1,335,535
Level 2 | Carrying Value | Real Estate Facilities    
Fair Value Measurements    
Debt instrument 155,137 173,132
Level 2 | Carrying Value | Other Long-Term Debt    
Fair Value Measurements    
Debt instrument 7,588 7,926
Level 2 | Fair Value | Term Loan Facility    
Fair Value Measurements    
Debt instrument 1,285,475 1,320,286
Level 2 | Fair Value | Real Estate Facilities    
Fair Value Measurements    
Debt instrument 158,203 176,684
Level 2 | Fair Value | Other Long-Term Debt    
Fair Value Measurements    
Debt instrument $ 6,622 $ 6,652
v3.25.4
Commitments and Contingencies (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Commitments and Contingencies    
Self Insurance Reserve $ 35.4 $ 34.7
Letters of credit 20.3 19.2
Gain (loss) in sale leaseback arrangement 0.3 0.4
Other agreements    
2030 2.4  
Thereafter 4.1  
FreedomRoads, LLC Floor Plan Facility    
Commitments and Contingencies    
Letters of credit 15.4 $ 14.3
Broad market sponsorship agreement    
Other agreements    
2026 4.3  
2027 2.2  
2028 1.0  
2029 0.9  
2030 0.9  
Subscription agreement    
Other agreements    
2026 28.6  
2027 20.6  
2028 4.3  
2029 $ 2.6  
v3.25.4
Commitments and Contingencies - Litigation (Details)
12 Months Ended
Sep. 12, 2024
USD ($)
May 23, 2024
USD ($)
Oct. 08, 2021
USD ($)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Jun. 22, 2021
lawsuit
Commitments and Contingencies            
Aggregate due on Supplier Agreement       $ 250,000,000    
Term of Supplier Agreement (in years)       10 years    
Letters of credit       $ 20,300,000 $ 19,200,000  
Mr. Lemonis            
Commitments and Contingencies            
Accrued salaries       1,500,000    
Surety Bond            
Commitments and Contingencies            
Outstanding surety bonds       25,000,000 26,600,000  
Senior Secured Credit Facilities            
Commitments and Contingencies            
Letters of credit       4,900,000 4,900,000  
Letters of credit | Floor Plan Facility            
Commitments and Contingencies            
Letters of credit       $ 15,414,000 $ 14,300,000  
Weissmann            
Commitments and Contingencies            
Number of lawsuits | lawsuit           1
Damages sought by plaintiff     $ 2,500,000      
Amount the Company is entitled to   $ 4,318,892        
Damages awarded $ 4,990,006,000,000          
Damages awarded, Jointly and Severally liable 4,106,884,000,000          
Tumbleweed            
Commitments and Contingencies            
Damages awarded 4,990,006          
Damages awarded - attorney fees 3,793,455          
Damages awarded - costs $ 626,611          
v3.25.4
Related Party Transactions (Details) - Related party - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
Oct. 31, 2022
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Related Party Agreement | Andris A. Baltins        
Related Party Transactions        
Related party expense     $ 0.1 $ 0.1
Building | Mr. Lemonis | Lincolnshire, Illinois        
Related Party Transactions        
Payments to Acquire Property, Plant, and Equipment $ 4.5      
FreedomRoads | Lease Agreement | Mr. Lemonis        
Related Party Transactions        
Related party expense   $ 0.0 0.2 0.9
FreedomRoads | Lease Agreement | Managers and Officers        
Related Party Transactions        
Related party expense   $ 0.0 $ 0.0 $ 3.4
v3.25.4
Acquisitions - General Information (Details)
$ in Thousands
1 Months Ended 12 Months Ended
Jun. 30, 2024
USD ($)
Dec. 31, 2025
USD ($)
location
Dec. 31, 2024
USD ($)
location
Dec. 31, 2023
USD ($)
Acquisitions        
Real properties purchased   $ 123,900 $ 9,600  
Note receivable forgiven as partial consideration for the purchase of real property   1,128 0 $ 0
Maximum aggregate payment if all milestones are reached   $ 500    
RV Dealerships        
Acquisitions        
Deposit     $ 1,000  
Lazydays        
Acquisitions        
Number of locations acquired | location   5    
Deposit   $ 10,000    
Number of locations to acquire per the acquisition agreement | location   7    
RV and Outdoor Retail | RV Dealership Groups        
Acquisitions        
Number of locations acquired | location   8 9  
Cash paid for acquisition   $ 92,200 $ 69,400  
Good Sam Services and Plans | Tire rescue roadside assistance business        
Acquisitions        
Cash paid for acquisition $ 1,800      
Maximum aggregate payment if all milestones are reached 500      
Contingent consideration $ 400      
v3.25.4
Acquisitions - Assets (Liabilities) Acquired (Assumed) at Fair Value (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Tangible assets (liabilities) acquired (assumed):      
Goodwill $ 749,321 $ 734,023 $ 711,222
Application of deposit paid in prior period (11,000) (8,873) 0
Cash paid for acquisitions, net of cash acquired 81,203 72,323 $ 209,459
2025 Acquisitions      
Tangible assets (liabilities) acquired (assumed):      
Inventories, net 72,637    
Prepaid expenses and other assets 58    
Property and equipment, net 1,415    
Operating lease assets 9,367    
Accrued liabilities (144)    
Current portion of operating lease liabilities (1,055)    
Other current liabilities (475)    
Operating lease liabilities, net of current portion (8,312)    
Total tangible net assets acquired 73,491    
Goodwill 18,712    
Purchase price of acquisitions 92,203    
Application of deposit paid in prior period (11,000)    
Cash paid for acquisitions, net of cash acquired 81,203    
Inventory purchases financed via floor plan (71,181)    
Cash payment net of floor plan financing 10,022    
2025 Acquisitions | Websites and developed technology      
Tangible assets (liabilities) acquired (assumed):      
Total intangible assets acquired $ 600    
2024 Acquisitions      
Tangible assets (liabilities) acquired (assumed):      
Accounts receivable, net   4  
Inventories, net   36,431  
Prepaid expenses and other assets   0  
Property and equipment, net   296  
Operating lease assets   15,328  
Accounts payable   (5)  
Accrued liabilities   (35)  
Current portion of operating lease liabilities   (1,112)  
Other current liabilities   (23)  
Operating lease liabilities, net of current portion   (14,216)  
Total tangible net assets acquired   36,668  
Total intangible assets acquired   3,195  
Goodwill   31,701  
Purchase price of acquisitions   71,564  
Application of deposit paid in prior period   (8,873)  
Contingent consideration   (368)  
Lazydays acquisition deposit   10,000  
Cash paid for acquisitions, net of cash acquired   72,323  
Inventory purchases financed via floor plan   (49,162)  
Cash payment net of floor plan financing   23,161  
2024 Acquisitions | Supplier and customer relationships      
Tangible assets (liabilities) acquired (assumed):      
Total intangible assets acquired   2,595  
2024 Acquisitions | Websites and developed technology      
Tangible assets (liabilities) acquired (assumed):      
Total intangible assets acquired   $ 600  
v3.25.4
Acquisitions - Goodwill, Revenue and Pre-Tax (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Acquisitions      
Proceeds from sale of intangible assets $ 0 $ 2,595 $ 0
RV Dealership Groups | Other intangible assets      
Acquisitions      
Fair value measurement period adjustment of other intangible assets from a RV dealership acquisition   $ 2,600  
Useful lives (in years)   15 years  
Proceeds from sale of intangible assets   $ 2,600  
Assets of Multiple Dealership Locations Acquired      
Acquisitions      
Goodwill for tax purposes 18,700 31,700  
Revenue 198,200 99,600  
Pre-tax income (loss) (2,900) (200)  
2024 Acquisitions      
Acquisitions      
Total intangible assets acquired   3,195  
2024 Acquisitions | Websites and developed technology      
Acquisitions      
Total intangible assets acquired   $ 600  
2025 Acquisitions | Websites and developed technology      
Acquisitions      
Total intangible assets acquired $ 600    
Useful lives (in years) 3 years 6 months    
v3.25.4
Statements of Cash Flows - Supplemental disclosures of cash flow information (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash paid during the period for:      
Interest $ 192,934 $ 238,553 $ 214,082
Income taxes 5,156 (116) 3,352
Noncash investing and financing activities:      
Leasehold improvements paid by lessor 280 0 256
Capital expenditures in accounts payable and accrued liabilities 15,256 8,153 5,833
Prior period deposit applied to portion of purchase price of RV dealership acquisition 11,000 8,873 0
Note receivable forgiven as partial consideration for the purchase of real property 1,128 0 0
Contingent consideration recognized as partial consideration for purchase of a business 0 368 0
Fair value of holdback receivable recognized as partial consideration for divestiture of a business 0 933 0
Supplier agreement intangible asset recognized as partial consideration for divestiture of a business 0 9,500 0
Purchase of real property through assumption of other long-term debt 0 0 5,185
Escrow receivable on sale of real property 45,249 0 0
Note receivable exchanged for amounts owed by other investment 0 0 2,153
Par value of Class A common stock issued for redemption of common units in CWGS, LLC 0 1 20
Cost of treasury stock issued for vested restricted stock units $ 0 $ 15,320 $ 29,542
v3.25.4
Statements of Cash Flows - Cash paid (received) for income taxes net of refunds (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Federal $ 4,041    
State 1,115    
Income taxes paid net of refunds 5,156 $ (116) $ 3,352
Florida      
State (308)    
New Jersey      
State (412)    
Oregan      
State 906    
Tennessee      
State 834    
Texas      
State 377    
Various      
State $ (282)    
v3.25.4
Benefit Plan (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Benefit Plan      
Minimum age to participate in 401(k) plan 18 years    
Contribution expenses $ 0.0 $ 0.0 $ 2.8
Non-highly Compensated Employees      
Benefit Plan      
Portion of eligible compensation that may be deferred (as a percent) 75.00%    
Highly Compensated Employees      
Benefit Plan      
Portion of eligible compensation that may be deferred (as a percent) 15.00%    
v3.25.4
Stockholders' Equity - Common Stock (Details)
$ / shares in Units, $ in Thousands
1 Months Ended 12 Months Ended
Nov. 01, 2024
USD ($)
$ / shares
shares
Nov. 30, 2024
shares
Dec. 31, 2025
USD ($)
Vote
shares
Dec. 31, 2024
USD ($)
shares
Dec. 31, 2023
USD ($)
shares
Jan. 31, 2022
USD ($)
Aug. 31, 2021
USD ($)
Oct. 31, 2020
USD ($)
Stock Repurchase Program                
Shares repurchased (in shares)     0 0 0      
Authorized amount for stock repurchase program | $               $ 100,000
Additional amount authorized under stock repurchase program | $           $ 152,700 $ 125,000  
Stock Redeemed or Called During Period, Value | $     $ 0          
Percentage of Ownership     27.50%          
Proceeds from sale of stock | $     $ 0 $ 333,356 $ 0      
November 2024 Public Offering                
Stock Repurchase Program                
Number of common units purchased 14,634,146              
Class A Common Stock                
Common Stock                
Votes per share | Vote     1          
Stock Repurchase Program                
Remaining approve amount | $     $ 120,200          
Common stock, authorized     250,000,000 250,000,000        
Class A Common Stock | 2016 Plan                
Stock Repurchase Program                
Stock award to employee (In shares)       322,271 579,176      
Class A Common Stock | November 2024 Public Offering                
Stock Repurchase Program                
Number of shares issued 14,634,146 16,829,267            
Number of shares issued from treasury stock   4,228,700            
Price per share | $ / shares $ 20.5              
Price per share after underwriting discounts and commissions | $ / shares $ 19.81              
Proceeds from sale of stock | $ $ 289,900              
Class B Common Stock                
Common Stock                
Votes per share | Vote     1          
Stock Repurchase Program                
Common stock, authorized     75,000,000 75,000,000        
Class B Common Stock | M L Related Parties                
Stock Repurchase Program                
Voting power (as a percent)     47.00%          
Class C Common Stock                
Stock Repurchase Program                
Voting power (as a percent)     5.00%          
Common stock, authorized     1 1        
v3.25.4
Non-Controlling Interests - Ownership In CWGS, LLC (Details) - shares
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Jan. 01, 2023
CWGS, LLC          
Non-Controlling Interests          
Units held 103,332,089 102,397,489      
Ownership interest 100.00% 100.00%      
CWH | CWGS, LLC          
Non-Controlling Interests          
Units held 63,436,696 62,502,096      
Ownership interest 61.40% 61.00% 52.90%    
Continuing Equity Owners | CWGS, LLC          
Non-Controlling Interests          
Units held 39,895,393 39,895,393      
Ownership interest 38.60% 39.00%      
Common Unit Giftees          
Non-Controlling Interests          
Number of shares gifted       2,000,000  
Common Unit Giftees | Class A Common Stock          
Non-Controlling Interests          
Number of units redeemed         2,000,000
Class A common stock issued in exchange for common units in CWGS, LLC         2,000,000
Common Unit Giftees | Class B Common Stock          
Non-Controlling Interests          
Number of shares issued       2,000,000  
Shares cancelled         2,000,000
v3.25.4
Non-Controlling Interests - Changes in Ownership in CWGS, LLC (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Summarizes the effects of change in ownership:      
Net (loss) income attributable to Camping World Holdings, Inc. $ (89,799) $ (38,637) $ 33,372
Transfers to non-controlling interests:      
Change from net (loss) income attributable to Camping World Holdings, Inc. and transfers to non-controlling interests (92,408) (169,727) 11,992
Additional Paid-in Capital      
Transfers to non-controlling interests:      
Decrease in additional paid-in capital as a result of the purchase of common units from CWGS, LLC with proceeds from the public offering   (118,798)  
Decrease in additional paid-in capital as a result of the purchase of common units from CWGS, LLC with proceeds from the exercise of stock options   (239) (485)
Increase (decrease) in additional paid-in capital as a result of the vesting of restricted stock units 3,713 (13,097) (25,080)
(Decrease) increase in additional paid-in capital as a result of repurchases of Class A common stock for withholding taxes on vested RSUs (6,032) (487) 3,016
Increase in additional paid-in capital as a result of the stock award to employee 564    
Decrease in additional paid-in capital as a result of repurchases of Class A common stock for withholding taxes on stock award to employee $ (854)    
Increase in additional paid-in capital as a result of the redemption of common units of CWGS, LLC   $ 1,531 $ 1,169
v3.25.4
Stock-Based Compensation Plans - Compensation expense (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Stock-based compensation expense:      
Stock-based compensation expense $ 44,278 $ 21,585 $ 24,086
Total income tax benefit recognized related to stock-based compensation 21 2,963 3,205
Stock-based compensation expense, tax benefit, unrecognized 6,800    
Costs applicable to revenue      
Stock-based compensation expense:      
Stock-based compensation expense 459 372 895
Selling, general, and administrative      
Stock-based compensation expense:      
Stock-based compensation expense $ 43,819 $ 21,213 $ 23,191
v3.25.4
Stock-Based Compensation Plans - RSUs and PSUs (Details)
$ / shares in Units, $ in Thousands
1 Months Ended 9 Months Ended 12 Months Ended
Dec. 31, 2025
USD ($)
$ / shares
shares
Jan. 31, 2025
D
tranche
$ / shares
shares
Oct. 31, 2016
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2024
USD ($)
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 02, 2025
USD ($)
Stock-based compensation                
Stock-based compensation expense | $         $ 44,278 $ 21,585 $ 24,086  
Intrinsic value of unvested units | $ $ 16,800     $ 16,800 16,800 16,200 20,700  
Actual tax benefit for the tax deductions from the vesting of restricted stock units | $         $ 2,900 $ 2,200 $ 2,800  
2016 Plan | Class A Common Stock                
Stock-based compensation                
Stock award to employee (In shares)           322,271 579,176  
Employee | 2016 Plan | Minimum                
Stock-based compensation                
Vesting period     3 years          
Employee | 2016 Plan | Maximum                
Stock-based compensation                
Vesting period         5 years      
Restricted Stock Units | 2016 Plan                
Stock Options                
Vested (in shares)         1,263,000      
Stock-based compensation                
Outstanding at beginning of period (in shares)   1,652,000     1,652,000      
Granted (in shares)         1,713,000      
Vested (in shares)         (1,263,000)      
Forfeited (in shares)         (187,000)      
Outstanding at end of period (in shares) 1,915,000     1,915,000 1,915,000 1,652,000    
Weighted average grant date fair value (per share) | $ / shares $ 18.99     $ 18.99 $ 18.99 $ 25.61    
Grant date fair value (per unit) | $ / shares         $ 17.85 $ 21.51 $ 19.72  
Intrinsic value of unvested units | $ $ 18,600     $ 18,600 $ 18,600      
Unrecognized compensation costs | $ $ 30,600     $ 30,600 $ 30,600      
Unrecognized compensation costs recognition period (in years)         2 years 10 months 24 days      
Weighted Average Grant Date Fair Value                
Vested (per share) | $ / shares         $ 23.11      
Forfeited (per share) | $ / shares         $ 26.47      
Restricted Stock Units | Mr. Brend L. Moody | 2016 Plan                
Stock-based compensation                
Granted (in shares)         59,518      
Vesting period         1 year      
Aggregate grant date fair value | $         $ 550,000      
Restricted Stock Units | Mr. Lemonis | 2016 Plan                
Stock-based compensation                
Granted (in shares)   600,000            
Grant date fair value (per unit) | $ / shares   $ 22.13            
Restricted Stock Units | Mr. Lemonis | 2016 Plan | Marcus A Lemonis                
Stock Options                
Vested (in shares) 400,000              
Stock-based compensation                
Vested (in shares) (400,000)              
Stock-based compensation expense | $         $ 6,700      
Restricted Stock Units | Mr. Lemonis | 2016 Plan | Matthew D Wagner                
Stock-based compensation                
Granted (in shares)         465,000      
Restricted Stock Units | Non-employee | 2016 Plan | Minimum                
Stock-based compensation                
Vesting period     1 year          
Restricted Stock Units | Non-employee | 2016 Plan | Maximum                
Stock-based compensation                
Vesting period     3 years          
Performance Stock Units                
Stock-based compensation                
Granted (in shares)         750,000      
Outstanding at end of period (in shares) 750,000     750,000 750,000      
Weighted average grant date fair value (per share) | $ / shares $ 13.84     $ 13.84 $ 13.84      
Grant date fair value (per unit) | $ / shares         $ 13.84      
Performance Stock Units | 2016 Plan                
Stock-based compensation                
Unrecognized compensation costs | $ $ 1,600     $ 1,600 $ 1,600      
Unrecognized compensation costs recognition period (in years)         6 months      
Performance Stock Units | Mr. Lemonis | 2016 Plan                
Stock-based compensation                
Granted (in shares)   750,000            
Vesting period   1 year            
Term of awards   3 years            
Number of tranches | tranche   4            
Number of shares granted per tranche   187,500            
Share price, per share increments | $ / shares   $ 5            
Weighted-average grant date fair value (in dollars per share) | $ / shares   $ 13.84            
Performance Stock Units | Mr. Lemonis | 2016 Plan | Class A Common Stock                
Stock-based compensation                
Consecutive trading | D   30            
Performance Stock Units | Mr. Lemonis | 2016 Plan | Minimum                
Stock-based compensation                
Price per share (in shares) | $ / shares   $ 32.5            
Performance Stock Units | Mr. Lemonis | 2016 Plan | Maximum                
Stock-based compensation                
Price per share (in shares) | $ / shares   $ 47.5            
Incentive Stock Options                
Stock Options                
Granted (in shares)       0        
Liability-Classified Share-Based Awards | Mr. Lemonis                
Stock-based compensation                
Bonus relating to 2025 | $               $ 2,300
Bonus relating to 2026 | $               2,300
Additional lump-sum payment | $               $ 3,800
Liability-Classified Share-Based Awards | Mr. Lemonis | Class A Common Stock                
Stock-based compensation                
Repurchases of Class A common stock for withholding taxes (in shares) 85,543              
Stock award to employee (In shares) 217,391              
Stock award to employee (In amount) | $ $ 2,300              
Number of shares issued if bonus is settled in the current year 231,243     231,243 231,243      
Number of shares issued if the additional lump-sum payment is settled in the current year 385,405     385,405 385,405      
v3.25.4
Stock-Based Compensation Plans- Stock Options (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Oct. 31, 2016
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Stock options additional information        
Aggregate Intrinsic Value - Outstanding       $ 0.1
2016 Plan | Employee Stock Option        
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]        
Number of awards available under the plan (in shares) 14,693,518      
Term of awards 10 years      
Stock Options        
Outstanding at December 31, 2024 (in shares)     155  
Forfeited (in shares)   (17)    
Outstanding and exercisable at September 30, 2025 (in shares)   138    
Weighted Average Exercise Price        
Outstanding at December 31, 2024 (per share)   $ 21.98    
Forfeited (per share)   22    
Outstanding at December 31, 2025 (per share)   $ 21.97 $ 21.98  
Stock options additional information        
Weighted Average Remaining Contractual Life - Outstanding (in years)   8 months 12 days    
v3.25.4
(Loss) Earnings Per Share (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Numerator:      
Net (loss) income $ (105,638) $ (78,880) $ 52,929
Less: net (loss) income attributable to non-controlling interests 15,839 40,243 (19,557)
Net (loss) income attributable to Camping World Holdings, Inc. - basic (89,799) (38,637) 33,372
Add: reallocation of net (loss) income attributable to non-controlling interests from the assumed redemption of common units of CWGS, LLC for Class A common stock 0 0 15,392
Net (loss) income attributable to Camping World Holdings, Inc. - diluted $ (89,799) $ (38,637) $ 48,764
Performance stock units (PSU)      
Denominator:      
Performance stock units 750 0 0
Options      
Denominator:      
Weighted-average anti-dilutive securities excluded from the computation of diluted (loss) earnings per share of Class A common stock: 147 175 50
Restricted Stock Units (RSUs)      
Denominator:      
Weighted-average anti-dilutive securities excluded from the computation of diluted (loss) earnings per share of Class A common stock: 2,338 1,979 1,364
Convertible Common Stock | CWGS, LLC      
Denominator:      
Weighted-average anti-dilutive securities excluded from the computation of diluted (loss) earnings per share of Class A common stock: 39,895 40,007 0
Liability-Classified Share-Based Awards      
Denominator:      
Weighted-average anti-dilutive securities excluded from the computation of diluted (loss) earnings per share of Class A common stock: 37 0 0
Class A Common Stock      
Denominator:      
Weighted-average shares of Class A common stock outstanding - basic 62,724 48,005 44,626
Dilutive options to purchase Class A common stock 0 0 20
Dilutive restricted stock units 0 0 281
Dilutive common units of CWGS, LLC that are convertible into Class A common stock 0 0 40,045
Weighted-average shares of Class A common stock outstanding - diluted 62,724 48,005 84,972
(Loss) earnings per share of Class A common stock - basic $ (1.43) $ (0.8) $ 0.75
(Loss) earnings per share of Class A common stock - diluted $ (1.43) $ (0.8) $ 0.57
v3.25.4
Segments Information - General Information (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
segment
Segments Information  
Number of reportable segments | segment 2
Mr. Lemonis  
Segments Information  
Accrued salaries $ 1.5
Mr. Lemonis | Corporate & other  
Segments Information  
Accrued salaries $ 1.5
v3.25.4
Segments Information - Segment Adjusted EBITDA (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue:      
Revenue $ 6,369,149 $ 6,099,974 $ 6,226,547
Segment expenses:      
Floor plan interest expense $ 76,786 95,121 83,075
Segment Reporting, Other Segment Item, Composition, Description Other segment items include (i) intersegment operating expenses, which are eliminated in our consolidated statements of operations, and (ii) other expense, net excluding loss and/or impairment on investments in equity securities.    
Operating Segments      
Revenue:      
Revenue $ 6,381,262 6,112,387 6,239,701
Segment expenses:      
Segment Adjusted EBITDA 255,414 193,077 299,209
Intersegment Eliminations      
Revenue:      
Revenue (12,113) (12,413) (13,154)
Good Sam Services and Plans | Operating Segments      
Revenue:      
Revenue 200,932 195,630 194,827
Segment expenses:      
Adjusted costs applicable to revenue 84,082 70,557 58,765
Adjusted selling, general and administrative 30,432 29,774 24,273
Segment Adjusted EBITDA 85,676 94,515 110,880
Good Sam Services and Plans | Intersegment Eliminations      
Revenue:      
Revenue 1,181 1,055 1,000
Segment expenses:      
Adjusted costs applicable to revenue 742 784 909
Good Sam Services and Plans | Good Sam Services and Plans | Operating Segments      
Revenue:      
Revenue 199,751 194,575 193,827
RV and Outdoor Retail      
Revenue:      
Revenue 6,169,398 5,905,399 6,032,720
RV and Outdoor Retail | Operating Segments      
Revenue:      
Revenue 6,180,330 5,916,757 6,044,874
Segment expenses:      
Adjusted costs applicable to revenue 4,407,456 4,203,549 4,283,700
Adjusted selling, general and administrative 1,514,890 1,509,557 1,479,642
Floor plan interest expense 76,786 95,121 83,075
Other segment items (155) 188 314
Segment Adjusted EBITDA 169,738 98,562 188,329
RV and Outdoor Retail | Intersegment Eliminations      
Revenue:      
Revenue 10,932 11,358 12,154
Segment expenses:      
Adjusted costs applicable to revenue 11,615 9,780 9,814
RV and Outdoor Retail | New vehicles      
Revenue:      
Revenue 2,761,149 2,825,640 2,576,278
RV and Outdoor Retail | New vehicles | Operating Segments      
Revenue:      
Revenue 2,761,149 2,825,640 2,576,278
RV and Outdoor Retail | Used vehicles      
Revenue:      
Revenue 1,970,224 1,613,849 1,979,632
RV and Outdoor Retail | Used vehicles | Operating Segments      
Revenue:      
Revenue 1,970,224 1,613,849 1,979,632
RV and Outdoor Retail | Products, service and other      
Revenue:      
Revenue 756,984 820,111 870,038
RV and Outdoor Retail | Products, service and other | Operating Segments      
Revenue:      
Revenue 756,984 820,111 870,038
RV and Outdoor Retail | Finance and insurance, net      
Revenue:      
Revenue 639,544 599,718 562,256
RV and Outdoor Retail | Finance and insurance, net | Operating Segments      
Revenue:      
Revenue 639,544 599,718 562,256
RV and Outdoor Retail | Good Sam Club      
Revenue:      
Revenue 41,497 46,081 44,516
RV and Outdoor Retail | Good Sam Club | Operating Segments      
Revenue:      
Revenue $ 41,497 $ 46,081 $ 44,516
v3.25.4
Segments Information - Segment income (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segments Information      
Revenue $ 6,369,149 $ 6,099,974 $ 6,226,547
Depreciation and amortization (95,335) (81,190) (68,643)
Long-lived asset impairment (1,237) (15,061) (9,269)
Gain (loss) on sale or disposal of assets 850 (9,855) 5,222
Stock-based compensation (44,278) (21,585) (24,086)
Restructuring costs     (5,540)
Other interest expense, net (121,836) (140,444) (135,270)
Tax Receivable Agreement liability adjustment 148,956 0 2,442
Income (loss) before income taxes 120,159 (90,257) 49,402
Operating Segments      
Segments Information      
Revenue 6,381,262 6,112,387 6,239,701
Segment Adjusted EBITDA 255,414 193,077 299,209
Corporate SG&A excluding SBC (14,081) (12,573) (10,880)
Depreciation and amortization (95,335) (81,190) (68,643)
Long-lived asset impairment (1,237) (15,061) (9,269)
Gain on lease termination and/or remeasurement 1,996 2,297 103
Gain (loss) on sale or disposal of assets 850 (9,855) 5,222
Stock-based compensation (44,278) (21,585) (24,086)
Loss and impairment on investments in equity securities (10,379) (3,262) (1,770)
Other interest expense, net (121,836) (140,444) (135,270)
Tax Receivable Agreement liability adjustment 148,956   2,442
Intersegment Eliminations      
Segments Information      
Revenue (12,113) (12,413) (13,154)
Income (loss) before income taxes (89) 1,661 2,116
Good Sam Services and Plans Segment | Operating Segments      
Segments Information      
Revenue 200,932 195,630 194,827
Segment Adjusted EBITDA 85,676 94,515 110,880
Depreciation and amortization (4,843) (3,280) (3,278)
Other interest expense, net 95 77 204
Good Sam Services and Plans Segment | Intersegment Eliminations      
Segments Information      
Revenue 1,181 1,055 1,000
RV and Outdoor Retail Segment      
Segments Information      
Revenue 6,169,398 5,905,399 6,032,720
RV and Outdoor Retail Segment | Operating Segments      
Segments Information      
Revenue 6,180,330 5,916,757 6,044,874
Segment Adjusted EBITDA 169,738 98,562 188,329
Depreciation and amortization (90,492) (77,910) (65,365)
Other interest expense, net (25,144) (30,373) (27,131)
RV and Outdoor Retail Segment | Intersegment Eliminations      
Segments Information      
Revenue $ 10,932 $ 11,358 $ 12,154
v3.25.4
Segments Information - Depreciation and Amortization (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segments Information      
Total depreciation and amortization $ 95,335 $ 81,190 $ 68,643
Operating Segments      
Segments Information      
Total depreciation and amortization 95,335 81,190 68,643
Good Sam Services and Plans | Operating Segments      
Segments Information      
Total depreciation and amortization 4,843 3,280 3,278
RV and Outdoor Retail | Operating Segments      
Segments Information      
Total depreciation and amortization $ 90,492 $ 77,910 $ 65,365
v3.25.4
Segments Information - Other Interest Expense, Net (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segments Information      
Total other interest expense, net $ 121,836 $ 140,444 $ 135,270
Operating Segments      
Segments Information      
Total other interest expense, net 121,836 140,444 135,270
Subtotal      
Segments Information      
Total other interest expense, net 25,049 30,296 26,927
Corporate & other      
Segments Information      
Total other interest expense, net 96,787 110,148 108,343
Good Sam Services and Plans | Operating Segments      
Segments Information      
Total other interest expense, net (95) (77) (204)
RV and Outdoor Retail | Operating Segments      
Segments Information      
Total other interest expense, net $ 25,144 $ 30,373 $ 27,131
v3.25.4
Segments Information - Assets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Revenue:    
Total assets $ 5,044,334 $ 4,863,277
Subtotal    
Revenue:    
Total assets 5,033,419 4,631,385
Corporate & other    
Revenue:    
Total assets 10,915 231,892
Good Sam Services and Plans | Operating Segments    
Revenue:    
Total assets 127,282 121,876
RV and Outdoor Retail | Operating Segments    
Revenue:    
Total assets $ 4,906,137 $ 4,509,509
v3.25.4
Segments Information - Capital Expenditures (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Segments Information      
Total capital expenditures $ 252,284 $ 100,439 $ 198,274
Good Sam Services and Plans | Operating Segments      
Segments Information      
Total capital expenditures 11,230 8,534 4,040
RV and Outdoor Retail | Operating Segments      
Segments Information      
Total capital expenditures $ 241,054 $ 91,905 $ 194,234
v3.25.4
Schedule I - Condensed Financial Information of Registrant - Balance Sheets (Details) - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents $ 215,043 $ 208,422
Total current assets 2,618,281 2,271,288
Deferred tax asset 1,426 215,140
Total assets 5,044,334 4,863,277
Current liabilities:    
Accrued liabilities 128,399 118,557
Current portion of liabilities under Tax Receivable Agreement 1,416 0
Total current liabilities 2,183,138 1,680,952
Liabilities under Tax Receivable Agreement, net of current portion 0 150,372
Other long-term liabilities 89,455 94,927
Total liabilities 4,672,535 4,378,328
Commitments and contingencies
Stockholders' equity:    
Preferred stock, par value $0.01 per share - 20,000 shares authorized; none issued and outstanding as of December 31, 2025 and 2024 0 0
Additional paid-in capital 216,944 193,692
Retained earnings 11,008 132,241
Total stockholders' equity attributable to Camping World Holdings, Inc. 228,590 326,562
Total liabilities and stockholders' equity 5,044,334 4,863,277
Class A Common Stock    
Stockholders' equity:    
Common stock 634 625
Class B Common Stock    
Stockholders' equity:    
Common stock 4 4
Class C Common Stock    
Stockholders' equity:    
Common stock 0 0
Parent Company | Reportable Legal Entities    
Current assets:    
Cash and cash equivalents 4,920 10,141
Affiliate Loan   6,000
Prepaid income taxes and other 1,263 2,817
Total current assets 6,183 18,958
Deferred tax asset   213,642
Investment in subsidiaries 227,722 248,127
Total assets 233,905 480,727
Current liabilities:    
Accrued liabilities   96
Current portion of liabilities under Tax Receivable Agreement 1,416  
Total current liabilities 1,416 96
Liabilities under Tax Receivable Agreement, net of current portion   150,372
Other long-term liabilities 3,899 3,697
Total liabilities 5,315 154,165
Commitments and contingencies
Stockholders' equity:    
Preferred stock, par value $0.01 per share - 20,000 shares authorized; none issued and outstanding as of December 31, 2025 and 2024
Additional paid-in capital 216,944 193,692
Retained earnings 11,008 132,241
Total stockholders' equity attributable to Camping World Holdings, Inc. 228,590 326,562
Total liabilities and stockholders' equity 233,905 480,727
Parent Company | Reportable Legal Entities | Class A Common Stock    
Stockholders' equity:    
Common stock 634 625
Parent Company | Reportable Legal Entities | Class B Common Stock    
Stockholders' equity:    
Common stock 4 4
Parent Company | Reportable Legal Entities | Class C Common Stock    
Stockholders' equity:    
Common stock
v3.25.4
Schedule I - Condensed Financial Information of Registrant - Balance Sheets Additional (Details) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Stockholders' equity:    
Preferred stock, par value $ 0.01 $ 0.01
Preferred stock, authorized 20,000,000 20,000,000
Preferred stock, issued 0 0
Preferred stock, outstanding 0 0
Class A Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.01 $ 0.01
Common stock, authorized 250,000,000 250,000,000
Common stock, issued 63,437,000 62,502,000
Common stock, outstanding 63,437,000 62,502,000
Class B Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.0001 $ 0.0001
Common stock, authorized 75,000,000 75,000,000
Common stock, issued 39,466,000 39,466,000
Common stock, outstanding 39,466,000 39,466,000
Class C Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.0001 $ 0.0001
Common stock, authorized 1 1
Common stock, issued 1 1
Common stock, outstanding 1 1
Parent Company | Reportable Legal Entities    
Stockholders' equity:    
Preferred stock, par value $ 0.01 $ 0.01
Preferred stock, authorized 20,000,000 20,000,000
Preferred stock, issued 0 0
Preferred stock, outstanding 0 0
Parent Company | Reportable Legal Entities | Class A Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.01 $ 0.01
Common stock, authorized 250,000,000 250,000,000
Common stock, issued 63,437,000 62,502,000
Common stock, outstanding 63,437,000 62,502,000
Parent Company | Reportable Legal Entities | Class B Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.0001 $ 0.0001
Common stock, authorized 75,000,000 75,000,000
Common stock, issued 39,466,000 39,466,000
Common stock, outstanding 39,466,000 39,466,000
Parent Company | Reportable Legal Entities | Class C Common Stock    
Stockholders' equity:    
Common stock, par value $ 0.0001 $ 0.0001
Common stock, authorized 1 1
Common stock, issued 1 1
v3.25.4
Schedule I - Condensed Financial Information of Registrant - Statements of Operations (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue:      
Revenue $ 6,369,149 $ 6,099,974 $ 6,226,547
Operating expenses:      
Selling, general, and administrative 1,603,222 1,573,117 1,538,988
Total operating expenses 1,696,948 1,676,926 1,611,575
Income from operations 180,204 148,570 267,074
Interest income, net 121,836 140,444 135,270
Tax Receivable Agreement liability adjustment 148,956 0 2,442
Other income, net (10,379) (3,262) (1,769)
Income (loss) before income taxes 120,159 (90,257) 49,402
Income tax (expense) benefit (225,797) 11,377 3,527
Net (loss) income attributable to Camping World Holdings, Inc. (89,799) (38,637) 33,372
Parent Company | Reportable Legal Entities      
Revenue:      
Revenue $ 27,023 $ 12,637 $ 10,584
Revenue, Related Party [Extensible Enumeration] Related Party [Member] Related Party [Member] Related Party [Member]
Operating expenses:      
Selling, general, and administrative $ 27,023 $ 12,715 $ 10,646
Total operating expenses 27,023 12,715 10,646
Income from operations   (78) (62)
Interest income, net 382 1,209 1,426
Affiliate Loan interest income 4 141 39
Tax Receivable Agreement liability adjustment 148,956 0 2,442
Equity in net (loss) income of subsidiaries (25,219) (53,442) 21,463
Income (loss) before income taxes 124,123 (52,170) 25,308
Income tax (expense) benefit (213,922) 13,533 8,064
Net (loss) income attributable to Camping World Holdings, Inc. $ (89,799) $ (38,637) $ 33,372
v3.25.4
Schedule I - Condensed Financial Information of Registrant - Cash Flows (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating activities      
Net Income (Loss) $ (89,799) $ (38,637) $ 33,372
Adjustments to reconcile net (loss) income to net cash provided by operating activities:      
Deferred tax expense 213,714 (12,946) (14,208)
Tax Receivable Agreement liability adjustment 148,956 0 2,442
Change in assets and liabilities, net of acquisitions:      
Accounts payable and other accrued liabilities 4,940 (8,908) 287
Payment pursuant to Tax Receivable Agreement 0 (13,350) (10,937)
Other, net 3,805 9,558 (2,925)
Net cash (used in) provided by operating activities (131,985) 245,159 310,807
Investing activities      
Net cash used in investing activities (201,162) (88,175) (369,406)
Financing activities      
Proceeds from issuance of Class A common stock sold in a public offering, net of underwriter discounts and commissions 0 333,356 0
Dividends paid to Class A common stockholders (31,434) (24,749) (66,831)
Proceeds from exercise of stock options 0 549 389
Net cash provided by (used in) financing activities 339,768 11,791 (31,885)
Increase (decrease) in cash and cash equivalents 6,621 168,775 (90,484)
Cash and cash equivalents at beginning of the period 208,422 39,647 130,131
Cash and cash equivalents at end of the period 215,043 208,422 39,647
Parent Company | Reportable Legal Entities      
Operating activities      
Net Income (Loss) (89,799) (38,637) 33,372
Adjustments to reconcile net (loss) income to net cash provided by operating activities:      
Equity in net income of subsidiaries 25,219 53,442 (21,463)
Deferred tax expense 213,642 (12,846) (14,229)
Tax Receivable Agreement liability adjustment 148,956 0 2,442
Change in assets and liabilities, net of acquisitions:      
Prepaid income taxes and other assets 1,604 (2,590) 6,219
Accounts payable and other accrued liabilities (1) (1,238) 1,238
Payment pursuant to Tax Receivable Agreement 0 (13,350) (10,937)
Other, net 202 3,697 0
Net cash (used in) provided by operating activities 1,911 (11,522) (8,242)
Investing activities      
Purchases of LLC Interest from CWGS, LLC 0 (333,905) (389)
Distributions received from CWGS, LLC 18,302 20,507 36,716
Lent funds under Affiliate Loan 0 (79,000) (30,000)
Repaid funds under Affiliate Loan 6,000 103,000 0
Net cash used in investing activities 24,302 (289,398) 6,327
Financing activities      
Proceeds from issuance of Class A common stock sold in a public offering, net of underwriter discounts and commissions 0 333,356 0
Dividends paid to Class A common stockholders (31,434) (24,749) (66,831)
Proceeds from exercise of stock options 0 549 389
Net cash provided by (used in) financing activities (31,434) 309,156 (66,442)
Increase (decrease) in cash and cash equivalents (5,221) 8,236 (68,357)
Cash and cash equivalents at beginning of the period 10,141 1,905 70,262
Cash and cash equivalents at end of the period $ 4,920 $ 10,141 $ 1,905
v3.25.4
Schedule I - Condensed Financial Information of Registrant - Notes to Condensed Financial Statements (Details) - USD ($)
$ / shares in Units, $ in Thousands
1 Months Ended 12 Months Ended
Nov. 01, 2024
Dec. 31, 2025
Nov. 30, 2024
Dec. 31, 2023
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Basis of Presentation              
Stock-based compensation expense         $ 44,278 $ 21,585 $ 24,086
Commitments and Contingencies              
Tax Receivable Agreement liability adjustment         148,956 0 2,442
Income Taxes              
Tax benefit related to an entity classification election             4,100
Deferred tax assets, valuation allowance   $ 411,050     411,050 227,605  
Tax liability reversed under tax receivable agreement   149,000     149,000    
Reduction in deferred tax asset due to adjustment in tax receivable agreement   37,300     37,300    
Public offerings              
Proceeds from sale of stock         0 333,356 0
Reduction in the additional paid-in capital           980  
Cash refunded during the period for:              
Interest         192,934 238,553 214,082
Income taxes         (5,156) 116 (3,352)
Noncash financing activities:              
Par value of Class A common stock issued for redemption of common units in CWGS, LLC         0 1 20
Cost of treasury stock issued for vested restricted stock units         0 15,320 29,542
Cash paid for income taxes, net of refunds              
Federal         4,041    
State         1,115    
Income taxes paid net of refunds         5,156 (116) 3,352
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         1,115    
Mr. Lemonis              
Basis of Presentation              
Accrued salaries   1,500     $ 1,500    
Tax Receivable Agreement              
Commitments and Contingencies              
Expected future tax benefits retained by the Company (as a percent)         15.00%    
Class A Common Stock              
Stock Repurchase Program              
Remaining approve amount   120,200     $ 120,200    
November 2024 Public Offering              
Public offerings              
Number of common units purchased 14,634,146            
November 2024 Public Offering | Class A Common Stock              
Public offerings              
Public offering of Class A common stock, net of underwriting discounts and commissions (in shares) 14,634,146   16,829,267        
Price per share $ 20.5            
Price per share after underwriting discounts and commissions $ 19.81            
Proceeds from sale of stock $ 289,900            
Number of shares issued from treasury stock     4,228,700        
Reduction in the additional paid-in capital     $ 1,000        
Over-Allotment Option              
Public offerings              
Number of common units purchased     2,195,121        
Over-Allotment Option | Class A Common Stock              
Public offerings              
Public offering of Class A common stock, net of underwriting discounts and commissions (in shares)     2,195,121        
Proceeds from sale of stock     $ 43,500        
Florida              
Cash paid for income taxes, net of refunds              
State         (308)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (308)    
New Jersey              
Cash paid for income taxes, net of refunds              
State         (412)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (412)    
Oregan              
Cash paid for income taxes, net of refunds              
State         906    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         906    
Various              
Cash paid for income taxes, net of refunds              
State         (282)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (282)    
Parent Company | Reportable Legal Entities              
Basis of Presentation              
Other Receivables, Net, Current   0     0 0  
Other Liabilities   1,400     $ 1,400 150,400  
Affiliate Loan              
Principal amount of borrowings           6,000  
Commitments and Contingencies              
Expected future payment, as percent of tax benefits (as a percent)         85.00%    
Tax Receivable Agreement liability adjustment         $ 148,956 0 2,442
Income tax expense additional related to LLC conversion             (3,100)
Income Taxes              
Income Tax Expense Additional Related To LLC Conversion             (3,100)
Tax benefit related to an entity classification election             4,100
Deferred tax assets, valuation allowance   182,800     182,800    
Tax liability reversed under tax receivable agreement   149,000     149,000    
Reduction in deferred tax asset due to adjustment in tax receivable agreement   37,300     37,300    
Public offerings              
Proceeds from sale of stock         0 333,356 0
Cash refunded during the period for:              
Income taxes         1,473 4,989 646
Noncash financing activities:              
Par value of Class A common stock issued for redemption of common units in CWGS, LLC           1 20
Cost of treasury stock issued for vested restricted stock units           15,320 29,542
Cash paid for income taxes, net of refunds              
State         (1,473)    
Income taxes paid net of refunds         (1,473) $ (4,989) (646)
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (1,473)    
Parent Company | Reportable Legal Entities | Mr. Lemonis              
Basis of Presentation              
Stock-based compensation expense         12,700    
Accrued salaries   1,500     $ 1,500    
Parent Company | Reportable Legal Entities | Tax Receivable Agreement              
Commitments and Contingencies              
Expected future tax benefits retained by the Company (as a percent)         15.00%    
Parent Company | Reportable Legal Entities | Class A Common Stock              
Stock Repurchase Program              
Stock award to employee (In shares)         322,271 579,176  
Remaining approve amount   120,200     $ 120,200    
Parent Company | Reportable Legal Entities | November 2024 Public Offering              
Public offerings              
Number of common units purchased 14,634,146            
Reduction in the additional paid-in capital         $ 1,000    
Parent Company | Reportable Legal Entities | November 2024 Public Offering | Class A Common Stock              
Public offerings              
Public offering of Class A common stock, net of underwriting discounts and commissions (in shares) 14,634,146       16,829,267    
Price per share $ 20.5            
Price per share after underwriting discounts and commissions $ 19.81            
Proceeds from sale of stock $ 289,900            
Number of shares issued from treasury stock         4,228,700    
Parent Company | Reportable Legal Entities | Over-Allotment Option              
Public offerings              
Public offering of Class A common stock, net of underwriting discounts and commissions (in shares)     2,195,121        
Proceeds from sale of stock     $ 43,500        
Number of common units purchased     2,195,121        
Parent Company | Reportable Legal Entities | Florida              
Cash paid for income taxes, net of refunds              
State         $ (308)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (308)    
Parent Company | Reportable Legal Entities | IDAHO              
Cash paid for income taxes, net of refunds              
State         (140)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (140)    
Parent Company | Reportable Legal Entities | ILLINOIS              
Cash paid for income taxes, net of refunds              
State         (147)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (147)    
Parent Company | Reportable Legal Entities | MINNESOTA              
Cash paid for income taxes, net of refunds              
State         (177)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (177)    
Parent Company | Reportable Legal Entities | New Jersey              
Cash paid for income taxes, net of refunds              
State         (412)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (412)    
Parent Company | Reportable Legal Entities | Oregan              
Cash paid for income taxes, net of refunds              
State         119    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         119    
Parent Company | Reportable Legal Entities | VIRGINIA              
Cash paid for income taxes, net of refunds              
State         (171)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (171)    
Parent Company | Reportable Legal Entities | Various              
Cash paid for income taxes, net of refunds              
State         (237)    
Cash paid (received) for income taxes exceeded 5% of total income taxes paid, net of refunds              
State         (237)    
Parent Company | Reportable Legal Entities | Related party | Continuing Equity Owners              
Basis of Presentation              
Other Liabilities   $ 1,400     $ 1,400 $ 150,400  
Liability-Classified Share-Based Awards | Class A Common Stock | Mr. Lemonis              
Stock Repurchase Program              
Stock award to employee (In shares)   217,391          
Borrower | Parent Company | Reportable Legal Entities              
Affiliate Loan              
Maximum borrowing capacity       $ 40,000     $ 40,000
Variable rate spread (as a percent)       6.50%      
Period of time to give repayment demand       30 days      
Effective interest rate (as a percent)           10.86%  
Borrower | Parent Company | Reportable Legal Entities | Maximum              
Affiliate Loan              
Accrued interest           $ 100  
v3.25.4
Schedule II - Valuation and Qualifying Accounts (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Accounts receivable allowance      
Valuation allowance and reserves      
Balance at Beginning of Period $ 2,748 $ 2,978 $ 4,222
Additions Charged to Expense 1,461 754 (954)
Charged or (Credited) to Other Accounts 0   14
Charges Utilized (Write-off) (787) (984) (304)
Balance at End of Period 3,422 2,748 2,978
Noncurrent other assets allowance      
Valuation allowance and reserves      
Balance at Beginning of Period 0 61 37
Additions Charged to Expense 4,157 0 61
Charged or (Credited) to Other Accounts 0 0 0
Charges Utilized (Write-off) (1,000) (61) (37)
Balance at End of Period $ 3,157 $ 0 $ 61
v3.25.4
Schedule II - Valuation and Qualifying Accounts Deferred Tax Assets (Details) - Valuation allowance for deferred tax assets - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Valuation allowance and reserves      
Balance at Beginning of Period $ 227,605 $ 192,686 $ 106,052
Tax Valuation Allowance Charged to Income Tax Provision 184,058 0 64,351
Tax Valuation Allowance Credited to Income Tax Provision   (1,568)  
Charged or (Credited) to Other Accounts (613) 36,487 22,283
Balance at End of Period $ 411,050 $ 227,605 $ 192,686