Company: ONEW
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001772921-25-000040
Chunk: 107

Company: OneWater Marine Inc.
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 8
Chunk 107
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 unaudited condensed consolidated statements of comprehensive income (loss), is as follows ($ in thousands):For the three months ended June 30,Results Recognized in Accumulated Other Comprehensive Income (Loss) (effective Portion)Location of Results Reclassified from Accumulated Other Comprehensive Income (Loss) to EarningsResults Reclassified from Accumulated Other Comprehensive Income (Loss) to Earnings2025$(1,188)Interest expense – other and Interest expense – floor plan$814 2024$— Interest expense – other and Interest expense – floor plan$— For the nine months ended June 30,Results Recognized in Accumulated Other Comprehensive Income (Loss) (effective Portion)Location of Results Reclassified from Accumulated Other Comprehensive Income (Loss) to EarningsResults Reclassified from Accumulated Other Comprehensive Income (Loss) to Earnings2025$4,463 Interest expense – other and Interest expense – floor plan$2,952 2024$— Interest expense – other and Interest expense – floor plan$— 

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The following table sets forth the location and amount of gain or (loss) recognized in earnings on cash flow hedging relationships for the three and nine months ended June 30, 2025 and 2024 ($ in thousands):Three Months Ended June 30, 2025Three Months Ended June 30, 2024Interest expense – otherInterest expense – floor planInterest expense – otherInterest expense – floor planAmount of gain (loss) reclassified from accumulated other comprehensive income (loss) to earnings$408 $406 $— $— Nine Months Ended June 30, 2025Nine Months Ended June 30, 2024Interest expense – otherInterest expense – floor planInterest expense – otherInterest expense – floor planAmount of gain (loss) reclassified from accumulated other comprehensive income (loss) to earnings$1,395 $1,557 $— $— As of June 30, 2025, the amount expected to be reclassified out of accumulated other comprehensive income (loss) into earnings during the next 12 months is a gain of $1.4 million. The ultimate amount recognized will vary based on fluctuations of interest rates through the maturity dates.

10.    Stockholders’ Equity

Equity-Based CompensationWe maintain the OneWater Marine Inc. Omnibus Incentive Plan (the “LTIP”) to incentivize individuals providing services to OneWater Inc and its