Revelyst 10-Q 13 Nov 24 2025 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Sep. 30, 2024	Nov. 11, 2024
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	1-41793
Entity Registrant Name	REVELYST, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	88-3763984
Entity Address, Address Line One	P.O. Box 1411
Entity Address, City or Town	Providence
Entity Address, State or Province	RI
Entity Address, Postal Zip Code	02901
City Area Code	763
Local Phone Number	433-1000
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,000
Entity Central Index Key	0001943705
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q2

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Sep. 30, 2024	Mar. 31, 2024
ASSETS
Cash	$ 0	$ 0
Total assets	0	0
Liabilities
Total liabilities	0	0
Stockholder equity:
Common stock	10,000	10,000
Stock subscription receivable	(10,000)	(10,000)
Total parent company equity	0	0
Total liabilities and parent company equity	$ 0	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Mar. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized (in shares)	500,000,000	500,000,000
Common stock, issued (in shares)	1,000	1,000
Common stock, outstanding (in shares)	1,000	1,000

CONDENSED COMBINED BALANCE SHEE

CONDENSED COMBINED BALANCE SHEETS (unaudited) - USD ($)	Sep. 30, 2024	Mar. 31, 2024
Current assets:
Total assets	$ 0	$ 0
Current liabilities:
Total liabilities	0	0
Parent company equity
Total parent company equity	0	0
Total liabilities and parent company equity	0	0
Revelyst Business
Current assets:
Cash and cash equivalents	21,740,000	22,946,000
Net receivables	211,274,000	209,492,000
Net inventories	261,392,000	293,746,000
Prepaid expenses	26,773,000	23,094,000
Income tax receivable	1,966,000	1,441,000
Other current assets	6,433,000	6,708,000
Total current assets	529,578,000	557,427,000
Net property, plant, and equipment	45,404,000	61,493,000
Operating lease assets	90,490,000	99,705,000
Goodwill	232,145,000	232,145,000
Net intangible assets	542,656,000	569,314,000
Other non-current assets	60,442,000	54,779,000
Total assets	1,500,715,000	1,574,863,000
Current liabilities:
Accounts payable	88,862,000	87,038,000
Accrued compensation	19,666,000	19,649,000
Sales and other taxes payable	11,400,000	12,622,000
Other current liabilities	89,896,000	87,054,000
Total current liabilities	209,824,000	206,363,000
Deferred income tax liabilities	11,946,000	12,755,000
Long-term operating lease liabilities	91,528,000	100,070,000
Other long-term liabilities	21,504,000	21,827,000
Total liabilities	334,802,000	341,015,000
Commitments and contingencies (Note 15)
Parent company equity
Parent company investment	1,171,312,000	1,239,462,000
Accumulated other comprehensive loss	(5,399,000)	(5,614,000)
Total parent company equity	1,165,913,000	1,233,848,000
Total liabilities and parent company equity	$ 1,500,715,000	$ 1,574,863,000

CONDENSED COMBINED STATEMENTS O

CONDENSED COMBINED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Operating expenses:
Operating income (loss)	$ 4,323	$ (4,797)	$ 3,572	$ (10,094)
Revelyst Business
Sales, net (including related party sales of $381 and $857 for the three and six months ended September 30, 2024, respectively, and $5,370 and $10,215 for the three and six months ended September 24, 2023, respectively)	314,975	332,821	589,195	654,264
Cost of sales	216,678	239,062	409,508	465,779
Gross profit	98,297	93,759	179,687	188,485
Operating expenses:
Research and development	9,508	10,306	20,031	20,670
Selling, general, and administrative	83,594	88,250	174,871	177,909
(Gain) loss on divestitures, net (Note 6)	872	0	(18,787)	0
Operating income (loss)	4,323	(4,797)	3,572	(10,094)
Other income (expense), net (Note 4)	255	(1,174)	178	(1,715)
Interest income	12	37	26	79
Income (loss) before income taxes	4,590	(5,934)	3,776	(11,730)
Income tax (provision) benefit	(34)	1,592	(506)	2,030
Net income (loss)	4,556	(4,342)	3,270	(9,700)
Other comprehensive income, net of tax:
Change in derivative instruments, net of tax benefit (expense) of $0 and $0 for the three and six months ended September 30, 2024, respectively, and $(419) and $(641) for the three and six months ended September 24, 2023, respectively	(855)	1,312	(538)	2,008
Change in cumulative translation adjustment, net of tax benefit (expense) of $0 and $0 for the three and six months ended September 30, 2024, respectively, and $(66) and $(66) for the three and six months ended September 24, 2023, respectively	1,002	(759)	753	(95)
Total other comprehensive income	147	553	215	1,913
Comprehensive income (loss)	$ 4,703	$ (3,789)	$ 3,485	$ (7,787)

CONDENSED COMBINED STATEMENTS_2

CONDENSED COMBINED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Sales, net	$ 314,975	$ 332,821	$ 589,195	$ 654,264
Change in derivative instruments, tax (expense) benefit	0	(419)	0	(641)
Change in cumulative translation adjustment, tax benefit (expense)	0	(66)	0	(66)
Related Party
Sales, net	$ 381	$ 5,370	$ 857	$ 10,215

CONDENSED COMBINED STATEMENTS_3

CONDENSED COMBINED STATEMENTS OF CASH FLOWS (unaudited) - Revelyst Business - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023
Operating Activities
Net income (loss)	$ 3,270	$ (9,700)
Adjustments to net loss to arrive at cash provided by operating activities:
Depreciation	8,114	10,129
Amortization of intangible assets	24,847	25,217
Impairment of long-lived assets	8,043	2,802
Gain on sale of businesses (Note 6)	(18,787)	0
Deferred income taxes	(805)	176
Foreign currency translation gains, net	(302)	(240)
Loss on disposal of property, plant, and equipment	419	68
Share-based compensation	3,837	1,507
Changes in assets and liabilities:
Net receivables	(2,016)	(14,781)
Net inventories	15,282	48,675
Prepaid expenses	(3,679)	12,107
Accounts payable	(145)	11,537
Accrued compensation	15	(707)
Accrued income taxes	(516)	(239)
Sales tax	(1,226)	(392)
Other assets and liabilities	4,084	12,981
Cash provided by operating activities	40,435	99,140
Investing Activities
Capital expenditures	(4,015)	(6,632)
Proceeds from the sale of businesses	39,538	0
Proceeds from the disposition of property, plant and equipment	0	128
Asset acquisition	(263)	0
Cash provided by (used for) investing activities	35,260	(6,504)
Financing Activities
Net transfers to Parent	(77,025)	(73,006)
Payments made for contingent consideration	(750)	(8,585)
Cash used for financing activities	(77,775)	(81,591)
Effect of foreign currency exchange rate fluctuations on cash	874	(699)
Increase in cash and cash equivalents	(1,206)	10,346
Cash and cash equivalents at beginning of period	22,946	15,541
Cash and cash equivalents at end of period	21,740	25,887
Noncash investing activity:
Capital expenditures included in accounts payable and other accrued liabilities	$ 693	$ 870

CONDENSED COMBINED STATEMENTS_4

CONDENSED COMBINED STATEMENTS OF PARENT COMPANY EQUITY (unaudited) - USD ($)	Total	Revelyst Business	Revelyst Business Parent Company Investment	Revelyst Business Accumulated Other Comprehensive Loss
Beginning balance at Mar. 31, 2023		$ 1,585,666,000	$ 1,593,826,000	$ (8,160,000)
Increase (Decrease) in Stockholders' Equity
Comprehensive income (loss)		(3,998,000)	(5,358,000)	1,360,000
Net transfers to Parent		(34,999,000)	(34,999,000)
Ending balance at Jun. 25, 2023		1,546,669,000	1,553,469,000	(6,800,000)
Beginning balance at Mar. 31, 2023		1,585,666,000	1,593,826,000	(8,160,000)
Increase (Decrease) in Stockholders' Equity
Comprehensive income (loss)		(7,787,000)
Net transfers to Parent		(71,029,000)
Ending balance at Sep. 24, 2023		1,506,850,000	1,513,097,000	(6,247,000)
Beginning balance at Jun. 25, 2023		1,546,669,000	1,553,469,000	(6,800,000)
Increase (Decrease) in Stockholders' Equity
Comprehensive income (loss)		(3,789,000)	(4,342,000)	553,000
Net transfers to Parent		(36,030,000)	(36,030,000)
Ending balance at Sep. 24, 2023		1,506,850,000	1,513,097,000	(6,247,000)
Beginning balance at Mar. 31, 2024	$ 0	1,233,848,000	1,239,462,000	(5,614,000)
Increase (Decrease) in Stockholders' Equity
Comprehensive income (loss)		(1,218,000)	(1,286,000)	68,000
Net transfers to Parent		(49,812,000)	(49,812,000)
Ending balance at Jun. 30, 2024		1,182,818,000	1,188,364,000	(5,546,000)
Beginning balance at Mar. 31, 2024	0	1,233,848,000	1,239,462,000	(5,614,000)
Increase (Decrease) in Stockholders' Equity
Comprehensive income (loss)		3,485,000
Net transfers to Parent		(71,420,000)
Ending balance at Sep. 30, 2024	0	1,165,913,000	1,171,312,000	(5,399,000)
Beginning balance at Jun. 30, 2024		1,182,818,000	1,188,364,000	(5,546,000)
Increase (Decrease) in Stockholders' Equity
Comprehensive income (loss)		4,703,000	4,556,000	147,000
Net transfers to Parent		(21,608,000)	(21,608,000)
Ending balance at Sep. 30, 2024	$ 0	$ 1,165,913,000	$ 1,171,312,000	$ (5,399,000)

Background and Nature of Operat

Background and Nature of Operations	6 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Nature of Operations	Background and Nature of Operations Revelyst, Inc. (the “Company”, “Revelyst”) was incorporated in Delaware on August 16, 2022. The Company was formed for the purpose of effecting a separation from Vista Outdoor and is currently a wholly owned subsidiary of Vista Outdoor. On October 15, 2023, Vista Outdoor Inc. (“Vista Outdoor”) entered into a definitive agreement (the “Merger Agreement”) to sell The Kinetic Group business (formerly the Sporting Products business) to CZECHOSLOVAK GROUP a.s. (“CSG”), (the “Sporting Products Sale”). Pursuant to a Separation Agreement entered into between Vista Outdoor and Revelyst, Inc. simultaneously with the entry into the Merger Agreement, Vista Outdoor will separate its Revelyst Outdoor Performance, Revelyst Adventure Sports and Revelyst Precision Sports Technology segments (together, the “Revelyst Business”, formerly the Outdoor Products business) from The Kinetic Group business by transferring the assets and liabilities of the Revelyst Business to Revelyst and CSG will merge one of its subsidiaries with Vista Outdoor (holding only The Kinetic Group Business), with each share of common stock, par value $0.01 per share, of Vista Outdoor (“Vista Outdoor Common Stock”) outstanding as of immediately prior to the closing of such transaction (other than shares held by Vista Outdoor, its subsidiaries or CSG, which will be canceled, and shares subject to appraisal demands in connection with the Sporting Products Sale) being converted into the right to receive (a) one fully paid and non-assessable share of common stock of Revelyst (“Revelyst Common Stock”) and (b) $12.90 in cash (the “Cash Consideration”). On May 27, 2024, the parties entered into the first amendment to the Merger Agreement (the “First Amendment”). The First Amendment: 1. increases the base purchase price from $1,910,000 to $1,960,000; 2. increases the Cash Consideration from $12.90 to $16.00 in cash per share of Vista Outdoor Common Stock; and 3. provided that certain Vista Outdoor restricted stock units held by Vista Outdoor employees will be converted into restricted cash awards, subject to the same terms and conditions as the corresponding Vista Outdoor restricted stock units , including vesting terms, to the extent necessary to address adverse tax consequences to such employees and Vista Outdoor under Sections 280G and 4999 of the Internal Revenue Code of 1986, as amended from time to time. On June 23, 2024, the parties entered into the second amendment to the Merger Agreement (the “Second Amendment”). The Second Amendment: 1. increased the base purchase price from $1,960,000 to $2,000,000; and 2. increased the Cash Consideration from $16.00 to $18.00 in cash per share of Vista Outdoor Common Stock. On July 7, 2024, the Parties entered into the third amendment to the Merger Agreement (the “Third Amendment”). The Third Amendment: 1. increased the base purchase price from $2,000,000 to $2,100,000; and 2. increased the Cash Consideration from $18.00 to $21.00 in cash per share of Vista Outdoor Common Stock. On July 21, 2024, the Parties entered into the fourth amendment to the Merger Agreement (the “Fourth Amendment”). The Fourth Amendment: 1. increased the base purchase price from $2,100,000 to $2,150,000; and 2. increased the Cash Consideration from $21.00 to $24.00 in cash per share of Vista Outdoor Common Stock. On July 30, 2024, Vista Outdoor announced their Board of Directors (the “Vista Outdoor Board”) decided to commence a review of strategic alternatives which included: (i) the exploration of a full range of alternatives for the Revelyst Business, including a potential sale of the Revelyst Business, (ii) engagement with MNC Capital and its private equity partner with respect to its proposal to acquire Vista Outdoor in an all-cash transaction for $42.00 per share of Vista Outdoor Common Stock, and (iii) continued consideration of the separation of the Revelyst Business and The Kinetic Group through a spin-off. CSG was also considering an acquisition of the Revelyst Business with potential partners (in addition to its proposed acquisition of The Kinetic Group). On September 12, 2024, the parties entered into the Fifth Merger Agreement Amendment. The Fifth Merger Agreement Amendment: 1. provided for Revelyst to issue Vista Outdoor additional shares of Revelyst Common Stock in an amount equal to the number of shares of Revelyst Common Stock equal to 7.5% of the fully diluted outstanding shares of Revelyst Common Stock as of the Closing (after giving effect to the Contribution including, for the avoidance of doubt, the shares of Revelyst Common Stock to be transferred by Vista Outdoor to Merger Sub Parent) (the “Revelyst Purchased Shares”) prior to the sale of such shares from Vista Outdoor to Merger Sub Parent; 2. provided that immediately prior to Closing, Merger Sub Parent would purchase from Vista Outdoor the Revelyst Purchased Shares for $150,000 (“Revelyst Purchased Shares Purchase Price”) (the “Revelyst Investment”); 3. provided that following payment of the Revelyst Purchased Shares Purchase Price, Vista Outdoor would contribute such amount to Revelyst to be paid to Vista Outdoor stockholders as part of the Cash Consideration; and 4. increased the Cash Consideration from $24.00 to $28.00 in cash per share of Vista Outdoor Common Stock. On October 4, 2024, the parties entered into the Sixth Merger Agreement Amendment. The Sixth Merger Agreement Amendment: 1. increased the Base Purchase Price from $2,150,000 to $2,225,000; 2. changed the Cash Consideration from $28.00 to $25.75 in cash per share of Vista Outdoor Common Stock; 3. extended the End Date to December 11, 2024; and 4. eliminated the Revelyst Investment. On October 4, 2024, Vista Outdoor completed certain portions of the legal and structural separation of Revelyst, Inc. from Vista Outdoor. To effect the structural separation, Vista Outdoor undertook certain pre-spin-off transactions described below: 1. Vista Outdoor contributed its equity interest in certain of its wholly owned subsidiaries to its wholly owned subsidiary Revelyst, Inc. The Sporting Products Sale is subject to approval of Vista Outdoor stockholders and other customary closing conditions. There can be no assurance regarding the ultimate timing of the proposed transaction or that the Sporting Products Sale will be completed. On October 4, 2024, Vista Outdoor entered into an agreement with Revelyst, Cabin Ridge Inc. (“SVP Merger Sub”) and Olibre LLC (“SVP Parent”) (“Revelyst Merger Agreement”) pursuant to which, following the completion of the Sporting Products Sale and subject to the receipt of regulatory approvals and other customary closing conditions, SVP Merger Sub will be merged with and into Revelyst (holding only the Revelyst business), with Revelyst surviving the merger as a wholly owned subsidiary of SVP Parent (the “Revelyst Merger” and, together with the other transactions contemplated by the Revelyst Merger Agreement and the related transaction documents, in each case as amended from time to time, the “Revelyst Transaction”). Each share of Revelyst Common Stock issued and outstanding immediately prior to the closing of such transaction (including shares of Revelyst Common Stock received by Vista Outdoor stockholders as part of the Sporting Products Sale) (other than any such shares of Revelyst Common Stock held by Revelyst, its subsidiaries or SVP Parent) will be converted into the right to receive merger consideration in an amount calculated in accordance with the provisions of the Revelyst Merger Agreement, using a base purchase price of $1,125,000. There can be no assurance regarding the ultimate timing of the Revelyst Merger Agreement or that it will be completed.

Basis of Presentation and Accou

Basis of Presentation and Accounting	6 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Accounting	Basis of Presentation and Accounting The balance sheets are presented in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Separate statements of comprehensive income, changes in stockholder equity, and cash flows have not been presented because there have been no operations since the Company was formed.

Stockholder Equity

Stockholder Equity	6 Months Ended
	Sep. 30, 2024
Equity [Abstract]
Stockholder Equity	Stockholder Equity As of September 30, 2024, we had 1,000 issued and outstanding shares of common stock or preferred stock.

Background and Basis of Present

Background and Basis of Presentation	6 Months Ended
	Sep. 30, 2024
Entity Information [Line Items]
Background and Basis of Presentation	Background and Nature of Operations Revelyst, Inc. (the “Company”, “Revelyst”) was incorporated in Delaware on August 16, 2022. The Company was formed for the purpose of effecting a separation from Vista Outdoor and is currently a wholly owned subsidiary of Vista Outdoor. On October 15, 2023, Vista Outdoor Inc. (“Vista Outdoor”) entered into a definitive agreement (the “Merger Agreement”) to sell The Kinetic Group business (formerly the Sporting Products business) to CZECHOSLOVAK GROUP a.s. (“CSG”), (the “Sporting Products Sale”). Pursuant to a Separation Agreement entered into between Vista Outdoor and Revelyst, Inc. simultaneously with the entry into the Merger Agreement, Vista Outdoor will separate its Revelyst Outdoor Performance, Revelyst Adventure Sports and Revelyst Precision Sports Technology segments (together, the “Revelyst Business”, formerly the Outdoor Products business) from The Kinetic Group business by transferring the assets and liabilities of the Revelyst Business to Revelyst and CSG will merge one of its subsidiaries with Vista Outdoor (holding only The Kinetic Group Business), with each share of common stock, par value $0.01 per share, of Vista Outdoor (“Vista Outdoor Common Stock”) outstanding as of immediately prior to the closing of such transaction (other than shares held by Vista Outdoor, its subsidiaries or CSG, which will be canceled, and shares subject to appraisal demands in connection with the Sporting Products Sale) being converted into the right to receive (a) one fully paid and non-assessable share of common stock of Revelyst (“Revelyst Common Stock”) and (b) $12.90 in cash (the “Cash Consideration”). On May 27, 2024, the parties entered into the first amendment to the Merger Agreement (the “First Amendment”). The First Amendment: 1. increases the base purchase price from $1,910,000 to $1,960,000; 2. increases the Cash Consideration from $12.90 to $16.00 in cash per share of Vista Outdoor Common Stock; and 3. provided that certain Vista Outdoor restricted stock units held by Vista Outdoor employees will be converted into restricted cash awards, subject to the same terms and conditions as the corresponding Vista Outdoor restricted stock units , including vesting terms, to the extent necessary to address adverse tax consequences to such employees and Vista Outdoor under Sections 280G and 4999 of the Internal Revenue Code of 1986, as amended from time to time. On June 23, 2024, the parties entered into the second amendment to the Merger Agreement (the “Second Amendment”). The Second Amendment: 1. increased the base purchase price from $1,960,000 to $2,000,000; and 2. increased the Cash Consideration from $16.00 to $18.00 in cash per share of Vista Outdoor Common Stock. On July 7, 2024, the Parties entered into the third amendment to the Merger Agreement (the “Third Amendment”). The Third Amendment: 1. increased the base purchase price from $2,000,000 to $2,100,000; and 2. increased the Cash Consideration from $18.00 to $21.00 in cash per share of Vista Outdoor Common Stock. On July 21, 2024, the Parties entered into the fourth amendment to the Merger Agreement (the “Fourth Amendment”). The Fourth Amendment: 1. increased the base purchase price from $2,100,000 to $2,150,000; and 2. increased the Cash Consideration from $21.00 to $24.00 in cash per share of Vista Outdoor Common Stock. On July 30, 2024, Vista Outdoor announced their Board of Directors (the “Vista Outdoor Board”) decided to commence a review of strategic alternatives which included: (i) the exploration of a full range of alternatives for the Revelyst Business, including a potential sale of the Revelyst Business, (ii) engagement with MNC Capital and its private equity partner with respect to its proposal to acquire Vista Outdoor in an all-cash transaction for $42.00 per share of Vista Outdoor Common Stock, and (iii) continued consideration of the separation of the Revelyst Business and The Kinetic Group through a spin-off. CSG was also considering an acquisition of the Revelyst Business with potential partners (in addition to its proposed acquisition of The Kinetic Group). On September 12, 2024, the parties entered into the Fifth Merger Agreement Amendment. The Fifth Merger Agreement Amendment: 1. provided for Revelyst to issue Vista Outdoor additional shares of Revelyst Common Stock in an amount equal to the number of shares of Revelyst Common Stock equal to 7.5% of the fully diluted outstanding shares of Revelyst Common Stock as of the Closing (after giving effect to the Contribution including, for the avoidance of doubt, the shares of Revelyst Common Stock to be transferred by Vista Outdoor to Merger Sub Parent) (the “Revelyst Purchased Shares”) prior to the sale of such shares from Vista Outdoor to Merger Sub Parent; 2. provided that immediately prior to Closing, Merger Sub Parent would purchase from Vista Outdoor the Revelyst Purchased Shares for $150,000 (“Revelyst Purchased Shares Purchase Price”) (the “Revelyst Investment”); 3. provided that following payment of the Revelyst Purchased Shares Purchase Price, Vista Outdoor would contribute such amount to Revelyst to be paid to Vista Outdoor stockholders as part of the Cash Consideration; and 4. increased the Cash Consideration from $24.00 to $28.00 in cash per share of Vista Outdoor Common Stock. On October 4, 2024, the parties entered into the Sixth Merger Agreement Amendment. The Sixth Merger Agreement Amendment: 1. increased the Base Purchase Price from $2,150,000 to $2,225,000; 2. changed the Cash Consideration from $28.00 to $25.75 in cash per share of Vista Outdoor Common Stock; 3. extended the End Date to December 11, 2024; and 4. eliminated the Revelyst Investment. On October 4, 2024, Vista Outdoor completed certain portions of the legal and structural separation of Revelyst, Inc. from Vista Outdoor. To effect the structural separation, Vista Outdoor undertook certain pre-spin-off transactions described below: 1. Vista Outdoor contributed its equity interest in certain of its wholly owned subsidiaries to its wholly owned subsidiary Revelyst, Inc. The Sporting Products Sale is subject to approval of Vista Outdoor stockholders and other customary closing conditions. There can be no assurance regarding the ultimate timing of the proposed transaction or that the Sporting Products Sale will be completed. On October 4, 2024, Vista Outdoor entered into an agreement with Revelyst, Cabin Ridge Inc. (“SVP Merger Sub”) and Olibre LLC (“SVP Parent”) (“Revelyst Merger Agreement”) pursuant to which, following the completion of the Sporting Products Sale and subject to the receipt of regulatory approvals and other customary closing conditions, SVP Merger Sub will be merged with and into Revelyst (holding only the Revelyst business), with Revelyst surviving the merger as a wholly owned subsidiary of SVP Parent (the “Revelyst Merger” and, together with the other transactions contemplated by the Revelyst Merger Agreement and the related transaction documents, in each case as amended from time to time, the “Revelyst Transaction”). Each share of Revelyst Common Stock issued and outstanding immediately prior to the closing of such transaction (including shares of Revelyst Common Stock received by Vista Outdoor stockholders as part of the Sporting Products Sale) (other than any such shares of Revelyst Common Stock held by Revelyst, its subsidiaries or SVP Parent) will be converted into the right to receive merger consideration in an amount calculated in accordance with the provisions of the Revelyst Merger Agreement, using a base purchase price of $1,125,000. There can be no assurance regarding the ultimate timing of the Revelyst Merger Agreement or that it will be completed.
Revelyst Business
Entity Information [Line Items]
Background and Basis of Presentation	Background and Basis of Presentation Separation from Vista Outdoor Inc. Revelyst, Inc. (the “Company”, “Revelyst”) was incorporated in Delaware on August 16, 2022. The Company was formed for the purpose of effecting a separation from Vista Outdoor and is currently a wholly owned subsidiary of Vista Outdoor. Vista Outdoor Inc. (“Vista Outdoor”) entered into a definitive agreement (the “Merger Agreement”) to sell The Kinetic Group business (formerly the Sporting Products business) to CZECHOSLOVAK GROUP a.s. (“CSG”), (the “Sporting Products Sale”) for an enterprise value of $1,910,000 (the “base purchase price”) on a cash-free, debt-free basis subject to working capital adjustments. Pursuant to a Separation Agreement entered into between Vista Outdoor and Revelyst, Inc. simultaneously with the entry into the Merger Agreement, Vista Outdoor will separate its Revelyst Outdoor Performance, Revelyst Adventure Sports and Revelyst Precision Sports Technology segments (together, the “Revelyst Business”, “we”, “our”, and “us”, unless the context otherwise requires, formerly the Outdoor Products business) from The Kinetic Group business by transferring the assets and liabilities of the Revelyst business to a wholly owned subsidiary of Vista Outdoor, Revelyst, and CSG will merge one of its subsidiaries with Vista Outdoor (holding only The Kinetic Group business), with each share of common stock, par value $0.01 per share, of Vista Outdoor ("Vista Outdoor Common Stock") outstanding as of immediately prior to the closing of such transaction (other than shares held by Vista Outdoor, its subsidiaries or CSG, which will be canceled, and shares subject to appraisal demands in connection with the Sporting Products Sale) being converted into the right to receive (a) one fully paid and non-assessable share of common stock of Revelyst (“Revelyst Common Stock”) and (b) $12.90 in cash (“Cash Consideration”). On May 27, 2024, the parties entered into the first amendment to the Merger Agreement (the “First Amendment”). The First Amendment: 1. increases the base purchase price from $1,910,000 to $1,960,000; 2. increases the Cash Consideration from $12.90 to $16.00 in cash per share of Vista Outdoor Common Stock; and 3. provided that certain Vista Outdoor restricted stock units held by Vista Outdoor employees will be converted into restricted cash awards, subject to the same terms and conditions as the corresponding Vista Outdoor restricted stock units , including vesting terms, to the extent necessary to address adverse tax consequences to such employees and Vista Outdoor under Sections 280G and 4999 of the Internal Revenue Code of 1986, as amended from time to time. On June 23, 2024, the parties entered into the second amendment to the Merger Agreement (the “Second Amendment”). The Second Amendment: 1. increased the base purchase price from $1,960,000 to $2,000,000; and 2. increased the Cash Consideration from $16.00 to $18.00 in cash per share of Vista Outdoor Common Stock. On July 7, 2024, the Parties entered into the third amendment to the Merger Agreement (the “Third Amendment”). The Third Amendment: 1. increased the base purchase price from $2,000,000 to $2,100,000; and 2. increased the Cash Consideration from $18.00 to $21.00 in cash per share of Vista Outdoor Common Stock. On July 21, 2024, the Parties entered into the fourth amendment to the Merger Agreement (the “Fourth Amendment”). The Fourth Amendment: 1. increased the base purchase price from $2,100,000 to $2,150,000; and 2. increased the Cash Consideration from $21.00 to $24.00 in cash per share of Vista Outdoor Common Stock. On July 30, 2024, Vista Outdoor announced their Board of Directors (the “Vista Outdoor Board”) decided to commence a review of strategic alternatives which included: (i) the exploration of a full range of alternatives for the Revelyst Business, including a potential sale of the Revelyst Business, (ii) engagement with MNC Capital and its private equity partner with respect to its proposal to acquire Vista Outdoor in an all-cash transaction for $42.00 per share of Vista Outdoor Common Stock, and (iii) continued consideration of the separation of the Revelyst Business and The Kinetic Group through a spin-off. CSG was also considering an acquisition of the Revelyst Business with potential partners (in addition to its proposed acquisition of The Kinetic Group). On September 12, 2024, the parties entered into the Fifth Merger Agreement Amendment. The Fifth Merger Agreement Amendment: 1. provided for Revelyst to issue Vista Outdoor additional shares of Revelyst Common Stock in an amount equal to the number of shares of Revelyst Common Stock equal to 7.5% of the fully diluted outstanding shares of Revelyst Common Stock as of the Closing (after giving effect to the Contribution including, for the avoidance of doubt, the shares of Revelyst Common Stock to be transferred by Vista Outdoor to Merger Sub Parent) (the “Revelyst Purchased Shares”) prior to the sale of such shares from Vista Outdoor to Merger Sub Parent; 2. provided that immediately prior to Closing, Merger Sub Parent would purchase from Vista Outdoor the Revelyst Purchased Shares for $150,000 (“Revelyst Purchased Shares Purchase Price”) (the “Revelyst Investment”); 3. provided that following payment of the Revelyst Purchased Shares Purchase Price, Vista Outdoor would contribute such amount to Revelyst to be paid to Vista Outdoor stockholders as part of the Cash Consideration; and 4. increased the Cash Consideration from $24.00 to $28.00 in cash per share of Vista Outdoor Common Stock. On October 4, 2024, the parties entered into the Sixth Merger Agreement Amendment. The Sixth Merger Agreement Amendment: 1. increased the Base Purchase Price from $2,150,000 to $2,225,000; 2. changed the Cash Consideration from $28.00 to $25.75 in cash per share of Vista Outdoor Common Stock; 3. extended the End Date to December 11, 2024; and 4. eliminated the Revelyst Investment. On October 4, 2024, Vista Outdoor completed certain portions of the legal and structural separation of Revelyst, Inc. from Vista Outdoor. To effect the structural separation, Vista Outdoor undertook certain pre-spin-off transactions described below: 1. Vista Outdoor contributed its equity interest in certain of its wholly owned subsidiaries to its wholly owned subsidiary Revelyst, Inc. The Sporting Products Sale is subject to approval of Vista Outdoor stockholders and other customary closing conditions. There can be no assurance regarding the ultimate timing of the proposed transaction or that the Sporting Products Sale will be completed. On October 4, 2024, Vista Outdoor entered into an agreement with Revelyst, Cabin Ridge Inc. (“SVP Merger Sub”) and Olibre LLC (“SVP Parent”) (“Revelyst Merger Agreement”) pursuant to which, following the completion of the Sporting Products Sale and subject to the receipt of regulatory approvals and other customary closing conditions, SVP Merger Sub will be merged with and into Revelyst (holding only the Revelyst business), with Revelyst surviving the merger as a wholly owned subsidiary of SVP Parent (the “Revelyst Merger” and, together with the other transactions contemplated by the Revelyst Merger Agreement and the related transaction documents, in each case as amended from time to time, the “Revelyst Transaction”). Each share of Revelyst Common Stock issued and outstanding immediately prior to the closing of such transaction (including shares of Revelyst Common Stock received by Vista Outdoor stockholders as part of the Sporting Products Sale) (other than any such shares of Revelyst Common Stock held by Revelyst, its subsidiaries or SVP Parent) will be converted into the right to receive merger consideration in an amount calculated in accordance with the provisions of the Revelyst Merger Agreement, using a base purchase price of $1,125,000. There can be no assurance regarding the ultimate timing of the Revelyst Merger Agreement or that it will be completed. Nature of Operations. The Revelyst Business is a house of iconic consumer product brands serving a diverse range of outdoor enthusiasts across the world. We design, develop, manufacture, source and distribute performance gear and precision technologies for golfers, cyclists, off-road riders, skiers, snowboarders, backyard grillers, hikers, campers, anglers and hunters. We will be headquartered in Providence, Rhode Island and have manufacturing and distribution facilities in the U.S., Canada, Mexico and Puerto Rico along with international customer service, sales and sourcing operations in Asia and Europe. Basis of Combination. These unaudited condensed combined financial statements reflect the historical financial position, results of operations and cash flows for the periods presented as we are managed within Vista Outdoor. The unaudited condensed combined financial statements have been prepared on a “carve-out” basis and are derived from the consolidated financial statements and accounting records of Vista Outdoor. The unaudited condensed combined financial statements have been prepared in U.S. dollars and in conformity with accounting principles generally accepted in the United States of America. The unaudited condensed combined financial statements may not be indicative of our future performance and do not necessarily reflect what the results of operations, financial position and cash flows would have been had we operated as an independent company during the periods presented. The unaudited condensed combined financial statements include expense allocations for certain functions provided by Vista Outdoor, including, but not limited to, general corporate expenses related to management, finance, legal, information technology, human resources, communications, supply chain and insurance. These expenses have been allocated to us on the basis of direct usage when identifiable, with the remainder principally allocated on the basis of percent of revenue, headcount or other measures. During the three and six months ended September 30, 2024 we were allocated $872 of loss on divestiture and $(18,787) of gain on divestiture, respectively, and $16,183 and $34,942 of general corporate expenses, respectively. During the three and six months ended September 24, 2023 we were allocated $16,882 and $29,144 of general corporate expenses, respectively. General corporate expenses are included within selling, general and administrative expenses in the unaudited condensed combined statements of comprehensive income (loss). Management considers the basis on which the expenses have been allocated to reasonably reflect the utilization of services provided to or the benefit received by us during the periods presented. The allocations may not, however, reflect the expenses we would have incurred if we had been an independent company for the periods presented. Actual costs that may have been incurred if we had been an independent company would depend on several factors, including the organizational structure, whether functions were outsourced or performed by employees and strategic decisions made in areas such as information technology and infrastructure. We are unable to determine what such costs would have been had we been independent. Following the closing of the Sporting Products Sale (the “Closing”), we may perform these functions using our own resources or purchased services. All intercompany transactions have been eliminated in the Vista Outdoor consolidation process. Related party transactions between us and Vista Outdoor have been included in these unaudited condensed combined financial statements. The aggregate net effect of related party transactions not historically settled in cash between us and Vista Outdoor has been reflected in the unaudited condensed combined balance sheets as “Parent company investment” and in the unaudited condensed combined statements of cash flows as “Net transfers to Parent” within financing activities. Vista Outdoor utilizes a centralized approach to cash management and financing its operations. This arrangement is not reflective of the manner in which we would have been able to finance our operations had we been independent from Vista Outdoor. The cash and cash equivalents held by Vista Outdoor at the corporate level are not specifically identifiable to us and therefore have not been reflected in our unaudited condensed combined balance sheets. Cash transfers between Vista Outdoor and us are recorded through the Parent company investment account. Cash and cash equivalents in the unaudited condensed combined balance sheets represents cash and temporary investments held locally by us. The unaudited condensed combined financial statements include certain assets and liabilities that have historically been held at the Vista Outdoor corporate level but are specifically identifiable or otherwise attributable to us. Vista Outdoor’s third-party debt and the related interest expense have not been allocated to us for any of the periods presented, as we are not the primary obligor of such debt. Use of Estimates. The preparation of unaudited condensed combined financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect amounts reported therein. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may differ from those estimates. We review our estimates to ensure that these estimates properly reflect changes in our business or as new information becomes available. See our discussion of Critical Accounting Policies and Estimates in Part I, Item 2 of this Quarterly Report.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Fair Value of Financial Instruments	Fair Value of Financial Instruments We measure and disclose our financial assets and liabilities at fair value on a recurring and nonrecurring basis. Fair value is defined as the price that would be received to sell an asset or the price paid to transfer a liability (the exit price) in the principal and most advantageous market for the asset or liability in an orderly transaction between market participants. Assets and liabilities carried at fair value are classified using the three-tier hierarchy. Derivative Financial Instruments Hedging instruments (See Note 4, Derivative Financial Instruments) are re-measured on a recurring basis using daily market foreign currency rates and are therefore categorized within Level 2 of the fair value hierarchy. Contingent Consideration In connection with some of our acquisitions, we recorded contingent consideration liabilities that can be earned by the sellers upon achievement of certain milestones. The liabilities are measured on a recurring basis and recorded at fair value, using a discounted cash flow analysis or a Monte Carlo simulation analysis in a risk-neutral framework with assumptions for volatility, market price of risk adjustment, risk-free rate and cost of debt, utilizing revenue projections for the respective earn-out period, corresponding targets and approximate timing of payments as outlined in the purchase agreements. The inputs used to calculate the fair value of the contingent consideration liabilities are considered to be Level 3 inputs due to the lack of relevant market activity and significant management judgment. Changes in the fair value of the contingent consideration obligation result from changes in discount periods and rates, and changes in probability assumptions with respect to the likelihood of achieving the performance targets. The fair value adjustments are recorded in selling, general, and administrative Following is a summary of our contingent consideration liability Level 3 activity during the six months ended September 30, 2024: Balance, March 31, 2024 $ 3,556 Payments made (750) Balance, September 30, 2024 $ 2,806 Contingent consideration liabilities are reported under the following captions in the unaudited condensed combined balance sheets: September 30, 2024 March 31, 2024 Other current liabilities $ 2,806 $ 750 Other long-term liabilities — 2,806 Total $ 2,806 $ 3,556 Disclosures about the Fair Value of Financial Instruments The carrying amount of our receivables, inventory, accounts payable and accrued liabilities as of September 30, 2024 and March 31, 2024 approximates fair value because of the short maturity of these instruments. The carrying values of cash and cash equivalents as of September 30, 2024 and March 31, 2024 are categorized within Level 1 of the fair value hierarchy. Long-lived assets measured on a non-recurring basis We periodically evaluate the recoverability of the carrying amount of our long-lived assets, including amortizing intangible assets, whenever events or changes in circumstances indicate that the carrying amount of the asset may not be fully recoverable or exceeds its fair value. These assets include long-lived assets that are written down to fair value when they are held for sale or determined to be impaired. See Note 6, Divestitures and Acquisitions, for discussion of impairment recorded during the first fiscal quarter related to a divestiture completed in the second fiscal quarter of 2025. See Note 3. Leases , for discussion of right of use asset (ROU) impairments during the first fiscal quarter of 2025. Significant assumptions were used to estimate fair value of long-lived assets, which were categorized within Level 3 of the fair value hierarchy. See Note 12, Restructuring, for discussion of long-lived asset impairments related to our GEAR Up restructuring plan during the first fiscal quarter of 2025.

Leases

Leases	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Lessee, Lease, Description [Line Items]
Leases	Leases We lease certain warehouse and distribution space, manufacturing space, office space, retail locations, equipment and vehicles. All of these leases are classified as operating leases. Operating lease assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. We use our incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. These rates are assessed on a quarterly basis. The operating lease assets also include any lease payments less lease incentives. Leases with an initial term of twelve months or less are not recorded on the balance sheets. For operating leases, expense is recognized on a straight-line basis over the lease term. Variable lease payments associated with our leases are recognized upon occurrence of the event, activity or circumstance in the lease agreement on which those payments are assessed. Tenant improvement allowances are recorded as leasehold improvements with an offsetting adjustment included in our calculation of the right-of-use asset. Many leases include one or more options to renew, with renewal terms that can extend the lease term up to five years. The exercise of lease renewal options is at our sole discretion. The depreciable life of assets and leasehold improvements are limited by the expected lease term. The amounts of assets and liabilities related to our operating leases were as follows: Balance sheet caption September 30, 2024 March 31, 2024 Assets: Operating lease assets Operating lease assets $ 90,490 $ 99,705 Liabilities: Current: Operating lease liabilities Other current liabilities $ 12,557 $ 12,117 Long-term: Operating lease liabilities Long-term operating lease liabilities 91,528 100,070 Total lease liabilities $ 104,085 $ 112,187 The components of lease expense are recorded to cost of sales and selling, general, and administrative expenses in the unaudited condensed combined statements of comprehensive income (loss). The components of lease expense were as follows: Three months ended Six months ended September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Fixed operating lease costs (1) $ 5,212 $ 5,972 $ 10,618 $ 11,976 Variable operating lease costs 1,185 895 2,270 1,978 Operating and Sublease income (255) (238) (415) (430) Net lease costs $ 6,142 $ 6,629 $ 12,473 $ 13,524 (1) Includes short-term leases, which are immaterial. The weighted average remaining lease term and weighted average discount rate is as follows: September 30, 2024 March 31, 2024 Weighted average remaining lease term (years): Operating leases 9.02 9.21 Weighted average discount rate: Operating leases 8.69 % 8.68 % The approximate future minimum lease payments under operating leases as of September 30, 2024 were as follows: Remainder of fiscal year 2025 $ 10,630 Fiscal year 2026 20,439 Fiscal year 2027 18,675 Fiscal year 2028 15,878 Fiscal year 2029 15,223 Thereafter 72,830 Total lease payments 153,675 Less imputed interest (49,590) Present value of lease liabilities $ 104,085 Supplemental cash flow information related to leases is as follows: Six months ended September 30, 2024 September 24, 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows - operating leases $ 10,882 $ 11,858 Right-of-use assets obtained in exchange for lease liabilities: Operating leases $ 3,938 $ 4,810 ROU asset re-measurement (5,710) (6,195) As part of our GEAR Up restructuring plan, we made a strategic decision to close and impair office locations that were no longer being used as intended or are actively being marketed for sublease. Accordingly, during the first fiscal quarter of 2025, we recognized a ROU asset impairment of $1,612 reducing the carrying value of the lease asset to its estimated fair value, which is included in selling, general, and administrative on our unaudited condensed combined statements of comprehensive income (loss).

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Financial Instruments	Derivative Financial Instruments Foreign Exchange Risk In the normal course of business, we are exposed to gains and losses resulting from fluctuations in foreign currency exchange rates relating to transactions of our international subsidiaries. We use designated cash flow hedges in the form of foreign currency forward contracts as part of our strategy to manage the level of exposure to the risk of fluctuations in foreign currency exchange rates and to mitigate the impact of foreign currency translation on transactions that are denominated primarily in British Pounds, Euros and Canadian Dollars. Cash Flow Hedging Instrument We use foreign currency forward contracts designated as qualifying cash flow hedging instruments to help mitigate our exposure on our foreign subsidiaries' inventory purchases and intercompany transactions, which is different than their functional currency. Certain U.S. subsidiaries also hedge a portion of their future sales in Canadian Dollars. These contracts generally mature within 12 months from their inception. A s of September 30, 2024, the notional amounts of our foreign currency forward contracts designated as cash flow hedge instruments were approximately $24,357. The effectiveness of cash flow hedge contracts is assessed quantitatively at inception and qualitatively thereafter considering the transactions critical terms and counterparty credit quality. During the three months ended September 30, 2024 and September 24, 2023, we recorded net foreign currency translation realized and unrealized gain (loss) of $249 and $(715), respectively, and for the six months ended September 30, 2024 and September 24, 2023, we recorded realized and unrealized net foreign currency translation gain (loss) o f $170 and $(476), respectively, on the unaudited condensed combined statements of comprehensive income (loss) within other income (expense), net. The following tables summarize the fair value of our derivative instruments as well as the location of the asset and/or liability on the unaudited condensed combined balance sheets: Asset (liability) derivatives Derivatives designated as cash flow hedging instruments Balance sheet location September 30, 2024 March 31, 2024 Foreign currency forward contracts Other current liabilities $ (546) $ (4) Total $ (546) $ (4) The following tables summarize the net effect of all cash flow hedges for each of our derivative contracts on the unaudited condensed combined financial statements: Gain (loss) recognized in other comprehensive income (loss) Three months ended Six months ended Derivatives designated as cash flow hedging instruments September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Foreign currency forward contracts $ (924) $ 403 $ (594) $ 242 Total gain (loss) $ (924) $ 403 $ (594) $ 242 Loss reclassified from other comprehensive loss into earnings Three months ended Six months ended Derivatives designated as cash flow hedging instruments: Location September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Foreign currency forward contracts Cost of sales $ (38) $ (789) $ (38) $ (1,189) Foreign currency forward contracts Other income (expense), net (31) (539) (18) (1,218) Total loss $ (69) $ (1,328) $ (56) $ (2,407)

Revenue Recognition

Revenue Recognition	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Revenue Recognition	Revenue Recognition Our disaggregated revenue is fully disclosed by reportable segments and by geographic area in Note 17, Operating Segment Information. For the majority of our contracts with customers, we recognize revenue for our products at a point in time upon the transfer of control of the products to the customer, which typically occurs upon shipment and coincides with our right to payment, the transfer of legal title, and the transfer of the significant risks and rewards of ownership of the product. For our contracts that include bundled hardware and software sales, revenue related to delivered hardware and bundled software is recognized when control has transferred to the customer, which typically occurs upon shipment. The immaterial amount of revenue allocated to unspecified software update rights is deferred and recognized on a straight-line basis over the estimated period they are expected to be provided. Typically, our contracts require customers to pay within 30-60 days of product delivery with a discount available to some customers for early payment. In some cases, we offer extended payment terms to customers. However, we do not consider these extended payment terms to be a significant financing component of the contract because the payment terms are less than a year. Our contracts with customers may have shipping terms that indicate a transfer of control of the products upon their arrival at the destination rather than upon shipment. In those cases, we recognize revenue only when the product reaches the customer destination, which may require us to estimate the timing of transfer of control based on the expected delivery date. In all cases, however, we consider our costs related to shipping and handling to be a cost of fulfilling the contract with the customer. The total amount of revenue we recognize for the sale of our products reflects various sales adjustments for discounts, returns, refunds, allowances, rebates, and other customer incentives. These sales adjustments can vary based on market conditions, customer preferences, timing of customer payments, volume of products sold, and timing of new product launches. These adjustments require management to make reasonable estimates of the amount we expect to receive from the customer. We estimate sales adjustments by customer or by product category on the basis of our historical experience with similar contracts with customers, adjusted as necessary to reflect current facts and circumstances and our expectations for the future. Sales taxes, federal excise taxes, and other similar taxes are excluded from revenue. For our contracts that have multiple performance obligations, which represent promises within an arrangement that are distinct, we allocate revenue to all distinct performance obligations based on their relative stand-alone selling prices (“SSPs”). When available, we use observable prices to determine SSPs. When observable prices are not available, SSPs are established that reflect our best estimates of what the selling prices of the performance obligations would be if they were sold regularly on a stand-alone basis. We allocate revenue and any related discounts to these performance obligations based on their relative SSPs. Incentives in the form of cash paid to the customer (or a reduction of a customer cash payment to us) typically are recognized as a reduction of sales unless the incentive is for a distinct benefit that we receive from the customer, e.g., advertising or marketing.

Divestitures and Acquisitions

Divestitures and Acquisitions	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Divestitures and Acquisitions	Divestitures and Acquisitions Divestitures On July 7, 2024, we sold our wood pellet manufacturing company, Fiber Energy Products. The assets of this business represented a portion of our Revelyst Outdoor Performance reportable segment. The decision to divest this business during the first fiscal quarter of 2025 triggered a quantitative impairment analysis as of June 30, 2024. We recorded a $6,336 fixed asset impairment during the first quarter of fiscal year 2025 to write down the carrying value of the Fiber Energy facilities and equipment to their fair value, which is included in selling, general, and administrative on our unaudited condensed combined statements of comprehensive income (loss). The key assumption in the fair value analysis was the proposed purchase price as of June 30, 2024. During the three months ended September 30, 2024, we recognized a pre-tax loss on this divestiture of approximately $872 , which is included in (gain) loss on divestitures on our unaudited condensed combined statements of comprehensive income (loss) . The loss was mostly related to transaction related expenses. This transaction d oes not meet the criteria for discontinued operations as it does not represent a strategic shift that will have a major effect on our ongoing operations. On May 1, 2024, we completed the divestiture of the RCBS brand. The assets of this business represented a portion of our Revelyst Outdoor Performance reportable segment. D uring the three months ended June 30, 2024 we recognized a pre-tax gain on this divestiture of approximately $19,659, which is included in (gain) loss on divestitures, net on our unaudited condensed combined statements of comprehensive income (loss). This transaction does not meet the criteria for discontinued operations as it does not represent a strategic shift that will have a major effect on our ongoing operations. Acquisitions During the fourth quarter of fiscal year 2024, we acquired PinSeeker, a leader in virtual network of golfers, allowing players to compete globally in real-time. The results of this business are reported within the Revelyst Precision Sports Technology reportable segment. We accounted for the acquisition as a business combination using the acquisition method of accounting and performed a preliminary allocation of the purchase price to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values as of the acquisition date. We finalized the purchase price allocation during the second quarter of fiscal year 2025, and no significant changes were recorded from the original estimation. The acquisition is not significant to our combined financial statements and as such we have not included disclosures of the allocation of the purchase price or any pro forma information.

Receivables

Receivables	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Receivables	Receivables Our trade accounts receivable are recorded at net realizable value, which includes an appropriate allowance for estimated credit losses. We maintain an allowance for credit losses related to accounts receivable for future expected credit losses resulting from the inability or unwillingness of our customers to make required payments. We estimate the allowance based upon historical bad debts, current customer receivable balances, age of customer receivable balances and the customers’ financial condition, and in relation to a representative pool of assets consisting of a large number of customers with similar risk characteristics. The allowance is adjusted as appropriate to reflect differences in current conditions as well as changes in forecasted macroeconomic conditions. Receivables that do not share risk characteristics are evaluated on an individual basis, including those associated with customers that have a higher probability of default. Net receivables are summarized as follows: September 30, 2024 March 31, 2024 Trade receivables $ 208,659 $ 206,604 Other receivables 10,631 12,116 Less: allowance for estimated credit losses and discounts (8,016) (9,228) Net receivables $ 211,274 $ 209,492 Walmart represented 15% and 12% of the total trade receivables balance as of September 30, 2024 and March 31, 2024, respectively. The following provides a reconciliation of the activity related to the allowance for estimated credit losses and discounts for the periods presented: Balance, March 31, 2024 $ 9,228 Provision for credit losses (482) Write-off of uncollectible amounts, net of recoveries (730) Balance, September 30, 2024 $ 8,016

Inventories

Inventories	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Inventories	Inventories Net inventories consist of the following: September 30, 2024 March 31, 2024 Raw materials $ 53,380 $ 69,957 Work in process 9,324 11,186 Finished goods 198,688 212,603 Net inventories $ 261,392 $ 293,746 We consider inventories to be long-term if they are not expected to be sold within one year. Long-term inventories are presented on the balance sheets net of reserves within deferred charges and other non-current assets and totaled $44,890 and $38,683 as of September 30, 2024 and March 31, 2024, respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Loss	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Accumulated Other Comprehensive Loss	Accumulated Other Comprehensive Loss The components of AOCL, net of income taxes, are as follows: September 30, 2024 March 31, 2024 Derivatives $ (520) $ 18 Cumulative translation adjustment (4,879) (5,632) Total AOCL $ (5,399) $ (5,614) The following tables detail the amounts reclassified from AOCL to earnings as well as the changes in derivatives and foreign currency translation, net of income tax: Three months ended September 30, 2024 September 24, 2023 Derivatives Cumulative translation adjustment Total Derivatives Cumulative translation adjustment Total Beginning balance in AOCL $ 335 $ (5,881) $ (5,546) $ (1,720) $ (5,080) $ (6,800) Change in fair value of derivatives (924) — (924) 403 — 403 Income tax impact on derivative instruments — — — (419) — (419) Net loss reclassified from AOCL 69 — 69 1,328 — 1,328 Net change in cumulative translation adjustment — 1,002 1,002 — (759) (759) Ending balance in net AOCL $ (520) $ (4,879) $ (5,399) $ (408) $ (5,839) $ (6,247) Six months ended September 30, 2024 September 24, 2023 Derivatives Cumulative translation adjustment Total Derivatives Cumulative translation adjustment Total Beginning balance in AOCL $ 18 $ (5,632) $ (5,614) $ (2,416) $ (5,744) $ (8,160) Change in fair value of derivatives (594) — (594) 242 — 242 Income tax impact on derivative instruments — — — (641) — (641) Net loss reclassified from AOCL 56 — 56 2,407 — 2,407 Net change in cumulative translation adjustment — 753 753 — (95) (95) Ending balance in net AOCL $ (520) $ (4,879) $ (5,399) $ (408) $ (5,839) $ (6,247)

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Goodwill and Intangible Assets	Goodwill and Intangible Assets The carrying value of goodwill by reportable segments was as follows: Revelyst Precision Sports Technology Total Balance, March 31, 2024 $ 232,145 $ 232,145 Balance, September 30, 2024 $ 232,145 $ 232,145 Intangible assets by major asset class consisted of the following: September 30, 2024 March 31, 2024 Gross Accumulated Total Gross Accumulated Total Trade names $ 112,436 $ (40,885) $ 71,551 $ 112,436 $ (37,392) $ 75,044 Patented technology 37,220 (20,362) 16,858 36,957 (18,818) 18,139 Customer relationships and other 520,772 (209,425) 311,347 520,760 (189,603) 331,157 Total 670,428 (270,672) 399,756 670,153 (245,813) 424,340 Non-amortizing trade names 142,900 — 142,900 144,974 — 144,974 Net intangible assets $ 813,328 $ (270,672) $ 542,656 $ 815,127 $ (245,813) $ 569,314 The net decrease in the gross intangible assets during the six months ended September 30, 2024 was due to the divestiture of RCBS non-amortizing trade names during the first quarter of fiscal 2025. Amortization expense related to our intangible assets was $12,423 and $12,569 for the three months ended September 30, 2024 and September 24, 2023, respectively, and was $24,847 and $25,217 for the six months ended September 30, 2024 and September 24, 2023, respectively. As of September 30, 2024, we expect amortization expense related to our intangible assets to be as follows: Remainder fiscal year 2025 $ 24,878 Fiscal year 2026 46,764 Fiscal year 2027 45,314 Fiscal year 2028 40,144 Fiscal year 2029 33,704 Thereafter 208,952 Total $ 399,756

Other Current Liabilities

Other Current Liabilities	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Other Current Liabilities	Other Current Liabilities The major categories of other current liabilities are as follows: September 30, 2024 March 31, 2024 Warranty liability $ 7,131 $ 8,083 Accrual for in-transit inventory 5,114 5,328 Operating lease liabilities 12,557 12,117 Contingent consideration 2,806 750 Other 62,288 60,776 Total other current liabilities $ 89,896 $ 87,054

Restructuring

Restructuring	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Restructuring Cost and Reserve [Line Items]
Restructuring	Restructuring As part of our restructuring plans, we have and will incur severance and employee related costs, professional fees, ROU asset impairments and other exit and disposal costs which are recorded in Selling, general, and administrative in the unaudited condensed combined statements of comprehensive income (loss) . Severance and employee related costs consist primarily of salary continuation benefits, outplacement services and continuation of health benefits. Severance and employee related benefits are pursuant to our severance plan and are accounted for in accordance with ASC 712, Compensation - Nonretirement Postemployment Benefits , based upon the characteristics of the termination benefits being provided in the restructuring, pursuant to our severance plan. Severance and employee related costs are recognized when the benefits are determined to be probable of being paid and reasonably estimable. Professional fees, contract termination costs and other exit and disposal costs are accounted for in accordance with ASC 420, Exit or Disposal Cost Obligations and are recognized as incurred. Asset impairments are accounted for in accordance with ASC 360-10, Impairment and Disposal of Long-Lived Assets . ROU asset impairments are accounted for in accordance with ASC 842, Leases . Restructuring accruals are based upon management estimates at the time and are subject to change depending upon changes in facts and circumstances subsequent to the date the original liability was recorded. During fiscal year 2024, we initiated the GEAR Up transformation program. GEAR Up is an efficiency and cost savings initiative program, to accelerate growth and transformation. We made changes to the structure of our organization during the fourth fiscal quarter of 2024, which resulted in our pre vious Revelyst reportable segment being reorganized into three new reportable segments. We further finalized plans to centralize certain functions under shared services to better support our segments. We also announced plans to geographically consolidate the businesses within our segments. These geographic relocations are expected to be completed during fiscal year 2025. For GEAR Up, we are estimating pre-tax restructuring charges of approximately $40,000 to $50,000 over the duration of the plan. We expect these charges to be completed during fiscal 2027. All pre-tax restructuring charges will be recorded as corporate expense, and not allocated to our reportable segments. During the three and six months ended September 30, 2024 , we incurred $7,093 and $12,283 of pre-tax restructuring costs in connection with GEAR Up, which are recorded in selling, general, and administrative expense in the unaudited condensed combined statements of comprehensive income (loss) . In the fourth quarter of fiscal year 2023, we announced a cost reduction and earnings improvement program. That program was substantially completed as of March 31, 2024, with only immaterial accruals related to employee costs remaining as of September 30, 2024. The following table summarizes restructuring charges recorded as a result of our restructuring programs for the periods presented: Three months ended Six months ended Incurred since inception GEAR Up restructuring costs September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Impairment on technology assets $ — $ — $ — $ — $ 306 Employee severance and related expenses 2,125 — 2,541 — 8,597 Professional fees 1,527 — 2,494 — 4,214 Right-of-use asset impairments — — 1,612 — 1,741 Long-lived asset impairments — — 95 — 95 Contract terminations 3,340 — 4,970 — 4,970 Other 101 — 571 — 639 Total $ 7,093 $ — $ 12,283 $ — $ 20,562 The table below presents a roll forward of our accruals or (deposits) related to GEAR Up, which are included in Accounts payable, Other current liabilities, Prepaid expenses, Other current assets, or Other non-current assets: GEAR Up Balance as of March 31, 2024 Charges Payments Balance as of September 30, 2024 Employee severance and related expenses $ 5,399 $ 2,442 $ (6,404) $ 1,437 Professional fees (968) 1,900 (5,940) (5,008) Contract terminations — 4,763 (1,662) 3,101 Other 7 499 (506) — Total $ 4,438 $ 9,604 $ (14,512) $ (470)

Employee Benefit Plans

Employee Benefit Plans	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employee Benefit Plans	Employee Benefit Plans Defined Benefit Plan Certain of our employees participate in a defined benefit plan sponsored by Vista Outdoor (the “Plan”), which include participants of other Vista Outdoor operations that are accounted for by Vista Outdoor in accordance with accounting guidance for defined benefit pension plans. Accordingly, net periodic pension expense for our employees is allocated to us based upon the number of our participants in the Plan and reported in the unaudited condensed combined statements of comprehensive income (loss). We do not record an asset or liability to recognize the funded or unfunded status of the Plan. Net periodic pension expense for these employees is recorded within cost of sales and selling, general and administrative expenses in the unaudited condensed combined statements of comprehensive income (loss). During the three and six months ended September 30, 2024 and September 24, 2023, pension cost allocated to us was immaterial in all periods. Vista Outdoor’s net periodic pension expense and obligations are developed from actuarial valuations. Inherent in these valuations are key assumptions, including discount rates and long-term return on plan assets, retirement rates, mortality rates and other factors. Vista Outdoor’s selection of assumptions is based on historical trends and known economic and market conditions at the time of valuation, as well as independent studies of trends performed by actuaries. However, actual results may differ substantially from the estimates that were based on the critical assumptions. Actual results that differ from Vista Outdoor’s assumptions are accumulated and amortized over future periods and, therefore, generally affect Vista Outdoor’s recognized expense in such future periods. While Vista Outdoor management believes that the assumptions used are appropriate, significant differences in actual experience or significant changes in assumptions would affect Vista Outdoor’s net periodic pension expense and obligations. Furthermore, the assumptions used by Vista Outdoor may not be indicative of assumptions which we would have made on a standalone basis. Share-Based Compensation Total share-based compensation cost and the associated income tax benefits recognized in the unaudited condensed combined statements of comprehensive income (loss) were as follows: Of the total share-based compensation cost recognized during the three and six months ended September 30, 2024, $728 and $1,498, respectively, are related directly to our employees and $1,297 and $2,339, respectively, are related to allocations of Vista Outdoor’s corporate and shared employee share-based compensation expenses. During the three and six months ended September 24, 2023, $1,459 and $2,121, respectively, are related directly to our employees, and $(1,675) and $(614), respectively, related to allocations of Vista Outdoor’s corporate and shared employee share-based compensation expenses. As of September 30, 2024, there ar e no shar e-based compensation arrangements for our employees that have not been recognized. This amount will be recognized in expense over a weighted-average period of 0 years .

Income Taxes

Income Taxes	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Income Taxes	Income Taxes Our provision for income taxes includes federal, foreign, and state income taxes. Income tax provisions for interim periods are based on the estimated effective annual income tax rates for the current year and the prior year. The income tax provisions for the three months ended September 30, 2024 and September 24, 2023 represent effective tax rates of 0.7% and 26.8%, respectively. The decrease in the effective tax rate from the prior year three month period is primarily driven by the beneficial change in the valuation allowance which caused lower tax expense in the quarter. The income tax provisions for the six months ended September 30, 2024 and September 24, 2023 represent effective tax rates of 13.4% and 17.3%, respectively. The decrease in the effective tax rate from the prior year six month period is primarily driven by the beneficial change in the valuation allowance offset by foreign taxes in the current period and the operating loss in the prior period. The effective tax rate for the six months ended September 30, 2024 differs from the federal statutory rate of 21% primarily due to the impact of the beneficial change in valuation allowance. The effective tax rate for the six months ended September 24, 2023 was lower than the statutory rate primarily because of the operating loss in the quarter, which caused the unfavorable tax adjustments to decrease the rate. Income taxes paid, net of refunds, totaled $602 and $354 in six months ended September 30, 2024 and September 24, 2023, respectively. We have classified uncertain tax positions as non-current income tax liabilities unless expected to be paid within one year. The amount of unrecognized tax benefits, including interest and penalties, amounted to $9,597 and $9,039 as of September 30, 2024 and March 31, 2024, respectively. It is expected that a $141 reduction of the liability for unrecognized tax benefits will occur in the next 12 months. The settlement of these unrecognized tax benefits could result in earnings from $0 to $107.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Commitments and Contingencies	Commitments and Contingencies We lease certain warehouse, distribution and office facilities, vehicles, and office equipment under operating leases. These operating lease liabilities represent commitments for minimum lease payments under non-cancelable operating leases in the amount of $153,675. See Note 3, Leases . The debt and related interest expense of Vista Outdoor has not been allocated to us, wholly or in part, for any of the periods. As of September 30, 2024, Vista Outdoor had outstanding long-term debt of $590,000 through its 2022 ABL Revolving Credit Facility (“ABL Facility”) and 4.5% Senior Notes (“Notes”). We and our domestic subsidiaries, together with substantially all domestic subsidiaries of Vista Outdoor, guarantee on a secured basis, jointly and severally and fully and unconditionally, the ABL Facility of Vista Outdoor. Under the Notes obligation, we, together with Vista Outdoor’s existing and future domestic subsidiaries that guarantee the ABL Facility or other indebted ness in an aggregate principal amount in excess of $75,000, fully and unconditionally guarantees, jointly and severally, the Notes. The ABL Facility matures on March 31, 2026 and the Notes mature in 2029. Litigation From time to time, we are subject to various legal proceedings, including lawsuits, which arise out of, and, are incidental to, the conduct of our business. We do not consider any of such proceedings that are currently pending, individually or in the aggregate, to be material to our business or likely to result in a material adverse effect on our operating results, financial position, or cash flows.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Related Party Transaction [Line Items]
Related Party Transactions	Related Party Transactions Allocation of General Corporate Expenses These unaudited condensed combined financial statements have been prepared on a carve-out basis and are derived from the consolidated financial statements and accounting records of Vista Outdoor. The following discussion summarizes activity between us and Vista Outdoor. Related Party Sales For the three and six months ended September 30, 2024, we sold products to other Vista Outdoor businesses in the amount of $381 and $857, respectively, which are included in net sales in the unaudited condensed combined statements of comprehensive income (loss). For the three and six months ended September 24, 2023, we sold products to other Vista Outdoor businesses in the amount of $5,370 and $10,215, respectively, which are included in net sales in the unaudited condensed combined statements of comprehensive income (loss). Share-Based Compensation Total share-based compensation consists of the following: Three months ended Six months ended September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Total share-based compensation expense (included in selling, general and administrative) $ 2,025 $ (216) $ 3,837 $ 1,507 Income tax benefit (expense) related to share based compensation — (228) 139 96 Net Transfers (To) and From Vista Outdoor Net transfers to Parent are included within Parent Company Investment on the unaudited condensed combined statements of parent company equity. The components of the net transfers to Vista Outdoor are as follows: Three months ended Six months ended September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 General financing activities $ (39,391) $ (53,972) $ (89,073) $ (102,294) Corporate allocations 15,758 18,158 13,816 29,758 Share-based compensation 2,025 (216) 3,837 1,507 Total net transfers to Parent $ (21,608) $ (36,030) $ (71,420) $ (71,029)

Operating Segment Information

Operating Segment Information	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Segment Reporting Information [Line Items]
Operating Segment Information	Operating Segment Information During the third quarter of fiscal year 2024, we made changes in our operating and reportable segments. Accordingly fiscal year 2024 has been restated to conform to the change. We are currently organized into three operating and reportable segments, based on how our chief operating decision maker (“CODM”), our Chief Executive Officer, allocates resources and makes decisions: • Revelyst Outdoor Performance primarily consists of our outdoor cooking, fishing, outdoor accessories and technical gear and apparel brands. The primary products of this segment include waders, sportswear, outerwear, footwear and fishing tools and accessories, performance optics, outdoor accessories and outdoor cooking equipment. • Revelyst Adventure Sports primarily consists of our protective gear and apparel, footwear, hydration and e-mobility brands. The primary products of this segment include motocross, mountain biking, cycling and snow sports protection and accessories, as well as bike hydration packs and water bottles and e-bikes. • Revelyst Precision Sports Technology primarily consists of our golf technology brands. The primary products of this segment include high-performance golf GPS devices, laser rangefinders and launch monitors. Our CODM relies on internal management reporting that analyzes our operating segments' operating income. Certain corporate-related costs and other non-recurring costs are not allocated to the segments in order to present comparable results from period to period and are not utilized by management in determining segment profitability. As segment assets are not reported to or used by the CODM to measure business performance or allocate resources, total segment assets are not presented below. No customer contributed more than 10% of sales during the six months ended September 30, 2024 and September 24, 2023. Our sales to foreign customers w ere $160,932 and $173,322 during six months ended September 30, 2024 and September 24, 2023, respectively. During the six months ended September 30, 2024, approximately 12% of these sales were in Revelyst Outdoor Performance, 72% were in Revelyst Adventure Sports and 16% were in Revelyst Precision Sports and Technology. Sales to Canada accounted for 6% and 5% of our sales during the six months ended September 30, 2024 and September 24, 2023, respectively. The following tables contain information used to evaluate our operating segments for the periods presented below: Three months ended September 30, 2024 Revelyst Outdoor Performance Revelyst Adventure Sports Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 100,566 $ 159,504 $ 54,905 $ 314,975 $ — $ 314,975 Gross profit 25,796 49,556 22,945 98,297 — 98,297 Operating income (loss) $ 2,605 $ 11,053 $ 7,828 $ 21,486 $ (17,163) $ 4,323 Other income, net 255 Interest income, net 12 Income before income taxes $ 4,590 Depreciation and amortization $ 4,912 $ 8,560 $ 2,648 $ 16,120 $ 108 $ 16,228 Six months ended September 30, 2024 Revelyst Outdoor Performance Revelyst Adventure Sports Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 190,535 $ 286,782 $ 111,878 $ 589,195 $ — $ 589,195 Gross profit 47,529 84,470 47,688 179,687 — 179,687 Operating income (loss) $ (271) $ 4,853 $ 15,354 $ 19,936 $ (16,364) $ 3,572 Other income, net 178 Interest income, net 26 Income before income taxes $ 3,776 Depreciation and amortization $ 10,251 $ 17,175 $ 5,325 $ 32,751 $ 210 $ 32,961 Three months ended September 24, 2023 (b) Revelyst Outdoor Performance (b) Revelyst Adventure Sports (b) Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 112,736 $ 168,758 $ 51,327 $ 332,821 $ — $ 332,821 Gross profit 23,011 47,386 23,362 93,759 — 93,759 Operating income (loss) $ (3,252) $ 6,815 $ 8,719 $ 12,282 $ (17,079) $ (4,797) Other expense, net (1,174) Interest income, net 37 Loss before income taxes $ (5,934) Depreciation and amortization $ 5,841 $ 9,065 $ 2,567 $ 17,473 $ 269 17,742 Six months ended September 24, 2023 (b) Revelyst Outdoor Performance (b) Revelyst Adventure Sports (b) Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 223,948 $ 313,157 $ 117,159 $ 654,264 $ — $ 654,264 Gross profit 48,709 90,070 49,706 188,485 — 188,485 Operating income (loss) $ (4,867) $ 5,688 $ 18,557 $ 19,378 $ (29,472) $ (10,094) Other expense, net (1,715) Interest income, net 79 Loss before income taxes $ (11,730) Depreciation and amortization $ 11,695 $ 18,201 $ 5,156 $ 35,052 $ 294 35,346 (a) includes corporate general and administrative expenses of $16,223 and $28,679 for the three and six months ended September 30, 2024, respectively, and $8,654 and $16,273 for the three and six months ended September 24, 2023, respectively, plus other non-recurring costs that are not allocated to the segments in order to present comparable results as presented to the CODM. Reconciling items during the three and six months ended September 30, 2024 included the loss (gain) on divestitures of $872 and $(18,787), fixed asset impairment of $0 and $6,336, and post-acquisition compensation expense of $68 and $136. Reconciling items for the three and six months ended September 24, 2023 included restructuring expense of $0 and $4,662, transition expense of $8,105 and $8,105, post-acquisition compensation expense of $320 and $320 and contingent consideration fair value adjustment of $0 and $112. (b) During the third quarter of fiscal year 2024, we modified our reportable segments. Accordingly, prior comparative periods have been restated to conform to the change. Net sales exclude all intercompany sales between all reporting segments, which were not material for any of the periods presented.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
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

Background and Basis of Prese_2

Background and Basis of Presentation (Policies)	6 Months Ended
	Sep. 30, 2024
Entity Information [Line Items]
Revenue	Our disaggregated revenue is fully disclosed by reportable segments and by geographic area in Note 17, Operating Segment Information. For the majority of our contracts with customers, we recognize revenue for our products at a point in time upon the transfer of control of the products to the customer, which typically occurs upon shipment and coincides with our right to payment, the transfer of legal title, and the transfer of the significant risks and rewards of ownership of the product. For our contracts that include bundled hardware and software sales, revenue related to delivered hardware and bundled software is recognized when control has transferred to the customer, which typically occurs upon shipment. The immaterial amount of revenue allocated to unspecified software update rights is deferred and recognized on a straight-line basis over the estimated period they are expected to be provided. Typically, our contracts require customers to pay within 30-60 days of product delivery with a discount available to some customers for early payment. In some cases, we offer extended payment terms to customers. However, we do not consider these extended payment terms to be a significant financing component of the contract because the payment terms are less than a year. Our contracts with customers may have shipping terms that indicate a transfer of control of the products upon their arrival at the destination rather than upon shipment. In those cases, we recognize revenue only when the product reaches the customer destination, which may require us to estimate the timing of transfer of control based on the expected delivery date. In all cases, however, we consider our costs related to shipping and handling to be a cost of fulfilling the contract with the customer. The total amount of revenue we recognize for the sale of our products reflects various sales adjustments for discounts, returns, refunds, allowances, rebates, and other customer incentives. These sales adjustments can vary based on market conditions, customer preferences, timing of customer payments, volume of products sold, and timing of new product launches. These adjustments require management to make reasonable estimates of the amount we expect to receive from the customer. We estimate sales adjustments by customer or by product category on the basis of our historical experience with similar contracts with customers, adjusted as necessary to reflect current facts and circumstances and our expectations for the future. Sales taxes, federal excise taxes, and other similar taxes are excluded from revenue. For our contracts that have multiple performance obligations, which represent promises within an arrangement that are distinct, we allocate revenue to all distinct performance obligations based on their relative stand-alone selling prices (“SSPs”). When available, we use observable prices to determine SSPs. When observable prices are not available, SSPs are established that reflect our best estimates of what the selling prices of the performance obligations would be if they were sold regularly on a stand-alone basis. We allocate revenue and any related discounts to these performance obligations based on their relative SSPs. Incentives in the form of cash paid to the customer (or a reduction of a customer cash payment to us) typically are recognized as a reduction of sales unless the incentive is for a distinct benefit that we receive from the customer, e.g., advertising or marketing.
Revelyst Business
Entity Information [Line Items]
Basis of Combination	Basis of Combination. These unaudited condensed combined financial statements reflect the historical financial position, results of operations and cash flows for the periods presented as we are managed within Vista Outdoor. The unaudited condensed combined financial statements have been prepared on a “carve-out” basis and are derived from the consolidated financial statements and accounting records of Vista Outdoor. The unaudited condensed combined financial statements have been prepared in U.S. dollars and in conformity with accounting principles generally accepted in the United States of America. The unaudited condensed combined financial statements may not be indicative of our future performance and do not necessarily reflect what the results of operations, financial position and cash flows would have been had we operated as an independent company during the periods presented. The unaudited condensed combined financial statements include expense allocations for certain functions provided by Vista Outdoor, including, but not limited to, general corporate expenses related to management, finance, legal, information technology, human resources, communications, supply chain and insurance. These expenses have been allocated to us on the basis of direct usage when identifiable, with the remainder principally allocated on the basis of percent of revenue, headcount or other measures. During the three and six months ended September 30, 2024 we were allocated $872 of loss on divestiture and $(18,787) of gain on divestiture, respectively, and $16,183 and $34,942 of general corporate expenses, respectively. During the three and six months ended September 24, 2023 we were allocated $16,882 and $29,144 of general corporate expenses, respectively. General corporate expenses are included within selling, general and administrative expenses in the unaudited condensed combined statements of comprehensive income (loss). Management considers the basis on which the expenses have been allocated to reasonably reflect the utilization of services provided to or the benefit received by us during the periods presented. The allocations may not, however, reflect the expenses we would have incurred if we had been an independent company for the periods presented. Actual costs that may have been incurred if we had been an independent company would depend on several factors, including the organizational structure, whether functions were outsourced or performed by employees and strategic decisions made in areas such as information technology and infrastructure. We are unable to determine what such costs would have been had we been independent. Following the closing of the Sporting Products Sale (the “Closing”), we may perform these functions using our own resources or purchased services. All intercompany transactions have been eliminated in the Vista Outdoor consolidation process. Related party transactions between us and Vista Outdoor have been included in these unaudited condensed combined financial statements. The aggregate net effect of related party transactions not historically settled in cash between us and Vista Outdoor has been reflected in the unaudited condensed combined balance sheets as “Parent company investment” and in the unaudited condensed combined statements of cash flows as “Net transfers to Parent” within financing activities. Vista Outdoor utilizes a centralized approach to cash management and financing its operations. This arrangement is not reflective of the manner in which we would have been able to finance our operations had we been independent from Vista Outdoor. The cash and cash equivalents held by Vista Outdoor at the corporate level are not specifically identifiable to us and therefore have not been reflected in our unaudited condensed combined balance sheets. Cash transfers between Vista Outdoor and us are recorded through the Parent company investment account. Cash and cash equivalents in the unaudited condensed combined balance sheets represents cash and temporary investments held locally by us. The unaudited condensed combined financial statements include certain assets and liabilities that have historically been held at the Vista Outdoor corporate level but are specifically identifiable or otherwise attributable to us. Vista Outdoor’s third-party debt and the related interest expense have not been allocated to us for any of the periods presented, as we are not the primary obligor of such debt.
Use of Estimates	Use of Estimates.
Defined Benefit Plan	Defined Benefit Plan Certain of our employees participate in a defined benefit plan sponsored by Vista Outdoor (the “Plan”), which include participants of other Vista Outdoor operations that are accounted for by Vista Outdoor in accordance with accounting guidance for defined benefit pension plans. Accordingly, net periodic pension expense for our employees is allocated to us based upon the number of our participants in the Plan and reported in the unaudited condensed combined statements of comprehensive income (loss). We do not record an asset or liability to recognize the funded or unfunded status of the Plan. Net periodic pension expense for these employees is recorded within cost of sales and selling, general and administrative expenses in the unaudited condensed combined statements of comprehensive income (loss). During the three and six months ended September 30, 2024 and September 24, 2023, pension cost allocated to us was immaterial in all periods. Vista Outdoor’s net periodic pension expense and obligations are developed from actuarial valuations. Inherent in these valuations are key assumptions, including discount rates and long-term return on plan assets, retirement rates, mortality rates and other factors. Vista Outdoor’s selection of assumptions is based on historical trends and known economic and market conditions at the time of valuation, as well as independent studies of trends performed by actuaries. However, actual results may differ substantially from the estimates that were based on the critical assumptions. Actual results that differ from Vista Outdoor’s assumptions are accumulated and amortized over future periods and, therefore, generally affect Vista Outdoor’s recognized expense in such future periods. While Vista Outdoor management believes that the assumptions used are appropriate, significant differences in actual experience or significant changes in assumptions would affect Vista Outdoor’s net periodic pension expense and obligations. Furthermore, the assumptions used by Vista Outdoor may not be indicative of assumptions which we would have made on a standalone basis.

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation	Following is a summary of our contingent consideration liability Level 3 activity during the six months ended September 30, 2024: Balance, March 31, 2024 $ 3,556 Payments made (750) Balance, September 30, 2024 $ 2,806 Contingent consideration liabilities are reported under the following captions in the unaudited condensed combined balance sheets: September 30, 2024 March 31, 2024 Other current liabilities $ 2,806 $ 750 Other long-term liabilities — 2,806 Total $ 2,806 $ 3,556

Leases (Tables)

Leases (Tables) - Revelyst Business	6 Months Ended
	Sep. 30, 2024
Lessee, Lease, Description [Line Items]
Schedule of Assets And Liabilities, Lessee	The amounts of assets and liabilities related to our operating leases were as follows: Balance sheet caption September 30, 2024 March 31, 2024 Assets: Operating lease assets Operating lease assets $ 90,490 $ 99,705 Liabilities: Current: Operating lease liabilities Other current liabilities $ 12,557 $ 12,117 Long-term: Operating lease liabilities Long-term operating lease liabilities 91,528 100,070 Total lease liabilities $ 104,085 $ 112,187
Schedule of Lease, Cost	The components of lease expense are recorded to cost of sales and selling, general, and administrative expenses in the unaudited condensed combined statements of comprehensive income (loss). The components of lease expense were as follows: Three months ended Six months ended September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Fixed operating lease costs (1) $ 5,212 $ 5,972 $ 10,618 $ 11,976 Variable operating lease costs 1,185 895 2,270 1,978 Operating and Sublease income (255) (238) (415) (430) Net lease costs $ 6,142 $ 6,629 $ 12,473 $ 13,524 (1) Includes short-term leases, which are immaterial. The weighted average remaining lease term and weighted average discount rate is as follows: September 30, 2024 March 31, 2024 Weighted average remaining lease term (years): Operating leases 9.02 9.21 Weighted average discount rate: Operating leases 8.69 % 8.68 % Supplemental cash flow information related to leases is as follows: Six months ended September 30, 2024 September 24, 2023 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows - operating leases $ 10,882 $ 11,858 Right-of-use assets obtained in exchange for lease liabilities: Operating leases $ 3,938 $ 4,810 ROU asset re-measurement (5,710) (6,195)
Schedule of Lessee, Operating Lease, Liability, to be Paid, Maturity	The approximate future minimum lease payments under operating leases as of September 30, 2024 were as follows: Remainder of fiscal year 2025 $ 10,630 Fiscal year 2026 20,439 Fiscal year 2027 18,675 Fiscal year 2028 15,878 Fiscal year 2029 15,223 Thereafter 72,830 Total lease payments 153,675 Less imputed interest (49,590) Present value of lease liabilities $ 104,085

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables) - Revelyst Business	6 Months Ended
	Sep. 30, 2024
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following tables summarize the fair value of our derivative instruments as well as the location of the asset and/or liability on the unaudited condensed combined balance sheets: Asset (liability) derivatives Derivatives designated as cash flow hedging instruments Balance sheet location September 30, 2024 March 31, 2024 Foreign currency forward contracts Other current liabilities $ (546) $ (4) Total $ (546) $ (4)
Schedule of Derivative Instruments	The following tables summarize the net effect of all cash flow hedges for each of our derivative contracts on the unaudited condensed combined financial statements: Gain (loss) recognized in other comprehensive income (loss) Three months ended Six months ended Derivatives designated as cash flow hedging instruments September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Foreign currency forward contracts $ (924) $ 403 $ (594) $ 242 Total gain (loss) $ (924) $ 403 $ (594) $ 242 Loss reclassified from other comprehensive loss into earnings Three months ended Six months ended Derivatives designated as cash flow hedging instruments: Location September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Foreign currency forward contracts Cost of sales $ (38) $ (789) $ (38) $ (1,189) Foreign currency forward contracts Other income (expense), net (31) (539) (18) (1,218) Total loss $ (69) $ (1,328) $ (56) $ (2,407)

Receivables (Tables)

Receivables (Tables) - Revelyst Business	6 Months Ended
	Sep. 30, 2024
Entity Information [Line Items]
Schedule of Accounts and Other Receivables	Net receivables are summarized as follows: September 30, 2024 March 31, 2024 Trade receivables $ 208,659 $ 206,604 Other receivables 10,631 12,116 Less: allowance for estimated credit losses and discounts (8,016) (9,228) Net receivables $ 211,274 $ 209,492
Schedule of Reconciliation of Allowance for Doubtful Accounts	The following provides a reconciliation of the activity related to the allowance for estimated credit losses and discounts for the periods presented: Balance, March 31, 2024 $ 9,228 Provision for credit losses (482) Write-off of uncollectible amounts, net of recoveries (730) Balance, September 30, 2024 $ 8,016

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Schedule of Inventory, Current	Net inventories consist of the following: September 30, 2024 March 31, 2024 Raw materials $ 53,380 $ 69,957 Work in process 9,324 11,186 Finished goods 198,688 212,603 Net inventories $ 261,392 $ 293,746

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Loss (Tables)	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Schedule of Accumulated Other Comprehensive Loss	The components of AOCL, net of income taxes, are as follows: September 30, 2024 March 31, 2024 Derivatives $ (520) $ 18 Cumulative translation adjustment (4,879) (5,632) Total AOCL $ (5,399) $ (5,614) The following tables detail the amounts reclassified from AOCL to earnings as well as the changes in derivatives and foreign currency translation, net of income tax: Three months ended September 30, 2024 September 24, 2023 Derivatives Cumulative translation adjustment Total Derivatives Cumulative translation adjustment Total Beginning balance in AOCL $ 335 $ (5,881) $ (5,546) $ (1,720) $ (5,080) $ (6,800) Change in fair value of derivatives (924) — (924) 403 — 403 Income tax impact on derivative instruments — — — (419) — (419) Net loss reclassified from AOCL 69 — 69 1,328 — 1,328 Net change in cumulative translation adjustment — 1,002 1,002 — (759) (759) Ending balance in net AOCL $ (520) $ (4,879) $ (5,399) $ (408) $ (5,839) $ (6,247) Six months ended September 30, 2024 September 24, 2023 Derivatives Cumulative translation adjustment Total Derivatives Cumulative translation adjustment Total Beginning balance in AOCL $ 18 $ (5,632) $ (5,614) $ (2,416) $ (5,744) $ (8,160) Change in fair value of derivatives (594) — (594) 242 — 242 Income tax impact on derivative instruments — — — (641) — (641) Net loss reclassified from AOCL 56 — 56 2,407 — 2,407 Net change in cumulative translation adjustment — 753 753 — (95) (95) Ending balance in net AOCL $ (520) $ (4,879) $ (5,399) $ (408) $ (5,839) $ (6,247)

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables) - Revelyst Business	6 Months Ended
	Sep. 30, 2024
Entity Information [Line Items]
Schedule of Change In Goodwill by Segment	The carrying value of goodwill by reportable segments was as follows: Revelyst Precision Sports Technology Total Balance, March 31, 2024 $ 232,145 $ 232,145 Balance, September 30, 2024 $ 232,145 $ 232,145
Schedule of Finite-Lived Intangible Assets	Intangible assets by major asset class consisted of the following: September 30, 2024 March 31, 2024 Gross Accumulated Total Gross Accumulated Total Trade names $ 112,436 $ (40,885) $ 71,551 $ 112,436 $ (37,392) $ 75,044 Patented technology 37,220 (20,362) 16,858 36,957 (18,818) 18,139 Customer relationships and other 520,772 (209,425) 311,347 520,760 (189,603) 331,157 Total 670,428 (270,672) 399,756 670,153 (245,813) 424,340 Non-amortizing trade names 142,900 — 142,900 144,974 — 144,974 Net intangible assets $ 813,328 $ (270,672) $ 542,656 $ 815,127 $ (245,813) $ 569,314
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	As of September 30, 2024, we expect amortization expense related to our intangible assets to be as follows: Remainder fiscal year 2025 $ 24,878 Fiscal year 2026 46,764 Fiscal year 2027 45,314 Fiscal year 2028 40,144 Fiscal year 2029 33,704 Thereafter 208,952 Total $ 399,756

Other Current Liabilities (Tabl

Other Current Liabilities (Tables)	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Entity Information [Line Items]
Schedule of Components of Current and Long-term Accrued Liabilities	The major categories of other current liabilities are as follows: September 30, 2024 March 31, 2024 Warranty liability $ 7,131 $ 8,083 Accrual for in-transit inventory 5,114 5,328 Operating lease liabilities 12,557 12,117 Contingent consideration 2,806 750 Other 62,288 60,776 Total other current liabilities $ 89,896 $ 87,054

Restructuring (Tables)

Restructuring (Tables) - Revelyst Business	6 Months Ended
	Sep. 30, 2024
Restructuring Cost and Reserve [Line Items]
Schedule of Restructuring and Related Costs	The following table summarizes restructuring charges recorded as a result of our restructuring programs for the periods presented: Three months ended Six months ended Incurred since inception GEAR Up restructuring costs September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Impairment on technology assets $ — $ — $ — $ — $ 306 Employee severance and related expenses 2,125 — 2,541 — 8,597 Professional fees 1,527 — 2,494 — 4,214 Right-of-use asset impairments — — 1,612 — 1,741 Long-lived asset impairments — — 95 — 95 Contract terminations 3,340 — 4,970 — 4,970 Other 101 — 571 — 639 Total $ 7,093 $ — $ 12,283 $ — $ 20,562
Schedule of Restructuring Reserve by Type of Cost	The table below presents a roll forward of our accruals or (deposits) related to GEAR Up, which are included in Accounts payable, Other current liabilities, Prepaid expenses, Other current assets, or Other non-current assets: GEAR Up Balance as of March 31, 2024 Charges Payments Balance as of September 30, 2024 Employee severance and related expenses $ 5,399 $ 2,442 $ (6,404) $ 1,437 Professional fees (968) 1,900 (5,940) (5,008) Contract terminations — 4,763 (1,662) 3,101 Other 7 499 (506) — Total $ 4,438 $ 9,604 $ (14,512) $ (470)

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Related Party Transaction [Line Items]
Schedule of Related Party Transactions	Total share-based compensation consists of the following: Three months ended Six months ended September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 Total share-based compensation expense (included in selling, general and administrative) $ 2,025 $ (216) $ 3,837 $ 1,507 Income tax benefit (expense) related to share based compensation — (228) 139 96 Net transfers to Parent are included within Parent Company Investment on the unaudited condensed combined statements of parent company equity. The components of the net transfers to Vista Outdoor are as follows: Three months ended Six months ended September 30, 2024 September 24, 2023 September 30, 2024 September 24, 2023 General financing activities $ (39,391) $ (53,972) $ (89,073) $ (102,294) Corporate allocations 15,758 18,158 13,816 29,758 Share-based compensation 2,025 (216) 3,837 1,507 Total net transfers to Parent $ (21,608) $ (36,030) $ (71,420) $ (71,029)

Operating Segment Information (

Operating Segment Information (Tables)	6 Months Ended
	Sep. 30, 2024
Revelyst Business
Segment Reporting Information [Line Items]
Schedule of Segment Reporting Information, by Segment	The following tables contain information used to evaluate our operating segments for the periods presented below: Three months ended September 30, 2024 Revelyst Outdoor Performance Revelyst Adventure Sports Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 100,566 $ 159,504 $ 54,905 $ 314,975 $ — $ 314,975 Gross profit 25,796 49,556 22,945 98,297 — 98,297 Operating income (loss) $ 2,605 $ 11,053 $ 7,828 $ 21,486 $ (17,163) $ 4,323 Other income, net 255 Interest income, net 12 Income before income taxes $ 4,590 Depreciation and amortization $ 4,912 $ 8,560 $ 2,648 $ 16,120 $ 108 $ 16,228 Six months ended September 30, 2024 Revelyst Outdoor Performance Revelyst Adventure Sports Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 190,535 $ 286,782 $ 111,878 $ 589,195 $ — $ 589,195 Gross profit 47,529 84,470 47,688 179,687 — 179,687 Operating income (loss) $ (271) $ 4,853 $ 15,354 $ 19,936 $ (16,364) $ 3,572 Other income, net 178 Interest income, net 26 Income before income taxes $ 3,776 Depreciation and amortization $ 10,251 $ 17,175 $ 5,325 $ 32,751 $ 210 $ 32,961 Three months ended September 24, 2023 (b) Revelyst Outdoor Performance (b) Revelyst Adventure Sports (b) Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 112,736 $ 168,758 $ 51,327 $ 332,821 $ — $ 332,821 Gross profit 23,011 47,386 23,362 93,759 — 93,759 Operating income (loss) $ (3,252) $ 6,815 $ 8,719 $ 12,282 $ (17,079) $ (4,797) Other expense, net (1,174) Interest income, net 37 Loss before income taxes $ (5,934) Depreciation and amortization $ 5,841 $ 9,065 $ 2,567 $ 17,473 $ 269 17,742 Six months ended September 24, 2023 (b) Revelyst Outdoor Performance (b) Revelyst Adventure Sports (b) Revelyst Precision Sports Technology Reportable segment totals Corporate and other reconciling items (a) Total Sales, net $ 223,948 $ 313,157 $ 117,159 $ 654,264 $ — $ 654,264 Gross profit 48,709 90,070 49,706 188,485 — 188,485 Operating income (loss) $ (4,867) $ 5,688 $ 18,557 $ 19,378 $ (29,472) $ (10,094) Other expense, net (1,715) Interest income, net 79 Loss before income taxes $ (11,730) Depreciation and amortization $ 11,695 $ 18,201 $ 5,156 $ 35,052 $ 294 35,346 (a) includes corporate general and administrative expenses of $16,223 and $28,679 for the three and six months ended September 30, 2024, respectively, and $8,654 and $16,273 for the three and six months ended September 24, 2023, respectively, plus other non-recurring costs that are not allocated to the segments in order to present comparable results as presented to the CODM. Reconciling items during the three and six months ended September 30, 2024 included the loss (gain) on divestitures of $872 and $(18,787), fixed asset impairment of $0 and $6,336, and post-acquisition compensation expense of $68 and $136. Reconciling items for the three and six months ended September 24, 2023 included restructuring expense of $0 and $4,662, transition expense of $8,105 and $8,105, post-acquisition compensation expense of $320 and $320 and contingent consideration fair value adjustment of $0 and $112. (b) During the third quarter of fiscal year 2024, we modified our reportable segments. Accordingly, prior comparative periods have been restated to conform to the change.

Background and Nature of Oper_2

Background and Nature of Operations (Details) $ / shares in Units, $ in Thousands	Oct. 04, 2024 USD ($) $ / shares	Sep. 12, 2024 USD ($) $ / shares	Jul. 30, 2024 $ / shares	Jul. 21, 2024 USD ($) $ / shares	Jul. 07, 2024 USD ($) $ / shares	Jun. 23, 2024 USD ($) $ / shares	May 27, 2024 USD ($) $ / shares	Oct. 15, 2023 USD ($) $ / shares	Sep. 30, 2024 $ / shares	Mar. 31, 2024 $ / shares
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Common stock, par value (in dollars per share) | $ / shares									$ 0.01	$ 0.01
Debt instrument aggregate purchase price		$ 150
Revelyst, Cabin Ridge Inc., and Olibre LLC | Vista Outdoor Inc. | Subsequent Event
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Base purchase price	$ 1,125
The Kinetic Group
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Equity conversion ratio								1
Cash paid per acquiree share (in dollars per share) | $ / shares		$ 28	$ 42	$ 24	$ 21	$ 18	$ 16	$ 12.90
Enterprise value of segment				$ 2,150,000	$ 2,100,000	$ 2,000,000	$ 1,960,000	$ 1,910,000
The Kinetic Group | Subsequent Event
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cash paid per acquiree share (in dollars per share) | $ / shares	$ 25.75
Enterprise value of segment	$ 2,225,000
The Kinetic Group | CZECHOSLOVAK GROUP a.s. (“CSG”)
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Merger agreement, equity interests issuable, diluted shares outstanding (in percent)		0.075

Stockholder Equity (Details)

Stockholder Equity (Details) - shares	Sep. 30, 2024	Mar. 31, 2024
Equity [Abstract]
Common stock, issued (in shares)	1,000	1,000
Common stock, outstanding (in shares)	1,000	1,000

Background and Basis of Prese_3

Background and Basis of Presentation (Details) $ / shares in Units, $ in Thousands									3 Months Ended		6 Months Ended
	Oct. 04, 2024 USD ($) $ / shares	Sep. 12, 2024 USD ($) $ / shares	Jul. 30, 2024 $ / shares	Jul. 21, 2024 USD ($) $ / shares	Jul. 07, 2024 USD ($) $ / shares	Jun. 23, 2024 USD ($) $ / shares	May 27, 2024 USD ($) $ / shares	Oct. 15, 2023 USD ($) $ / shares	Sep. 30, 2024 USD ($) $ / shares	Sep. 24, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares	Sep. 24, 2023 USD ($)	Mar. 31, 2024 $ / shares
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Common stock, par value (in dollars per share) | $ / shares									$ 0.01		$ 0.01		$ 0.01
Debt instrument aggregate purchase price		$ 150
Revelyst, Cabin Ridge Inc., and Olibre LLC | Subsequent Event | Vista Outdoor Inc.
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Base purchase price	$ 1,125
Revelyst Business
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
(Gain) loss on divestitures, net (Note 6)									$ 872	$ 0	$ (18,787)	$ 0
Revelyst Business | Vista Outdoor Inc.
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
General and corporate expense									$ 16,183	$ 16,882	$ 34,942	$ 29,144
The Kinetic Group
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cash paid per acquiree share (in dollars per share) | $ / shares		$ 28	$ 42	$ 24	$ 21	$ 18	$ 16	$ 12.90
Enterprise value of segment				$ 2,150,000	$ 2,100,000	$ 2,000,000	$ 1,960,000	$ 1,910,000
Equity conversion ratio								1
The Kinetic Group | Subsequent Event
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cash paid per acquiree share (in dollars per share) | $ / shares	$ 25.75
Enterprise value of segment	$ 2,225,000
The Kinetic Group | Vista Outdoor Inc.
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Common stock, par value (in dollars per share) | $ / shares								$ 0.01
The Kinetic Group | CZECHOSLOVAK GROUP a.s. (“CSG”)
Organization, Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Merger agreement, equity interests issuable, diluted shares outstanding (in percent)		0.075

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Narrative (Details) - Revelyst Business - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Mar. 31, 2024
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value, liability, recurring basis, unobservable input reconciliation, gain (loss), statement of income or comprehensive income [extensible enumeration]	Selling, general, and administrative
Contingent Consideration Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Contingent consideration payable	$ 2,806	$ 3,556
Stone Glacier | Contingent Consideration Liability
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Contingent consideration payable	$ 2,806

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Schedule of Contingent Consideration Liability Level 3 Activity (Details) - Revelyst Business - Contingent Consideration Liability $ in Thousands	6 Months Ended
	Sep. 30, 2024 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 3,556
Payments made	(750)
Ending balance	$ 2,806

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Schedule of Contingent Consideration Liability Balance Sheet Disclosures (Details) - Revelyst Business - Contingent Consideration Liability - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total	$ 2,806	$ 3,556
Other current liabilities
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total	2,806	750
Other long-term liabilities
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total	$ 0	$ 2,806

Leases - Narrative (Details)

Leases - Narrative (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2024	Sep. 30, 2024
Lessee, Lease, Description [Line Items]
Renewal term, up to (in years)		5 years
GEAR Up restructuring costs
Lessee, Lease, Description [Line Items]
ROU asset impairment	$ 1,612

Leases - Schedule of Lease Asse

Leases - Schedule of Lease Assets and Liabilities (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Lessee, Lease, Description [Line Items]
Operating lease assets	$ 90,490	$ 99,705
Operating lease liabilities, current	12,557	12,117
Operating lease liabilities, long-term	91,528	100,070
Total lease liabilities	$ 104,085	$ 112,187

Leases - Schedule of Lease Cost

Leases - Schedule of Lease Cost (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Lessee, Lease, Description [Line Items]
Fixed operating lease costs	$ 5,212	$ 5,972	$ 10,618	$ 11,976
Variable operating lease costs	1,185	895	2,270	1,978
Operating and Sublease income	(255)	(238)	(415)	(430)
Net lease costs	$ 6,142	$ 6,629	$ 12,473	$ 13,524

Leases - Schedule of Weighted A

Leases - Schedule of Weighted Average Remaining Lease Term And Weighted Average Discount Rate (Details) - Revelyst Business	Sep. 30, 2024	Mar. 31, 2024
Lessee, Lease, Description [Line Items]
Operating leases, weighted average remaining lease term (in years)	9 years 7 days	9 years 2 months 15 days
Operating leases, weighted average discount rate (in percent)	8.69%	8.68%

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Lessee, Lease, Description [Line Items]
Remainder of fiscal year 2025	$ 10,630
Fiscal year 2026	20,439
Fiscal year 2027	18,675
Fiscal year 2028	15,878
Fiscal year 2029	15,223
Thereafter	72,830
Total lease payments	153,675
Less imputed interest	(49,590)
Present value of lease liabilities	$ 104,085	$ 112,187

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information (Details) - Revelyst Business - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows - operating leases	$ 10,882	$ 11,858
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	3,938	4,810
ROU asset re-measurement	$ (5,710)	$ (6,195)

Derivative Financial Instrume_3

Derivative Financial Instruments - Narrative (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency translation gain (loss)	$ 249	$ (715)	$ 170	$ (476)
Foreign currency forward contracts | Cash Flow Hedging | Derivatives designated as cash flow hedging instruments
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Notional amount	$ 24,357		$ 24,357
Foreign currency forward contracts | Cash Flow Hedging | Derivatives designated as cash flow hedging instruments | Minimum
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Remaining maturity (in months)			12 months

Derivative Financial Instrume_4

Derivative Financial Instruments - Schedule of Fair Value by Balance Sheet Location (Details) - Revelyst Business - Derivatives designated as cash flow hedging instruments - Cash Flow Hedging - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Derivatives, Fair Value [Line Items]
Total	$ (546)	$ (4)
Foreign currency forward contracts
Derivatives, Fair Value [Line Items]
Derivative liabilities	$ (546)	$ (4)

Derivative Financial Instrume_5

Derivative Financial Instruments - Schedule of Net Effect Of Cash Flow Hedges (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)	$ (924)	$ 403	$ (594)	$ 242
Loss reclassified from other comprehensive loss into earnings	(69)	(1,328)	(56)	(2,407)
Foreign currency forward contracts
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (loss) recognized in other comprehensive income (loss)	(924)	403	(594)	242
Foreign currency forward contracts | Cost of sales
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Loss reclassified from other comprehensive loss into earnings	(38)	(789)	(38)	(1,189)
Foreign currency forward contracts | Other income (expense), net
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Loss reclassified from other comprehensive loss into earnings	$ (31)	$ (539)	$ (18)	$ (1,218)

Revenue Recognition (Details)

Revenue Recognition (Details) - Revelyst Business	6 Months Ended
	Sep. 30, 2024
Minimum
Disaggregation of Revenue [Line Items]
Contract with customer, payment terms (in days)	30 days
Maximum
Disaggregation of Revenue [Line Items]
Contract with customer, payment terms (in days)	60 days

Divestitures and Acquisitions (

Divestitures and Acquisitions (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on divestiture	$ (872)		$ 0	$ 18,787	$ 0
Fiber Energy Products
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment related to divestitures		$ 6,336
Gain (loss) on divestiture		(872)
RCBS | Revelyst Outdoor Performance
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain (loss) on divestiture		$ 19,659

Receivables - Schedule of Accou

Receivables - Schedule of Accounts and Other Receivables (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Entity Information [Line Items]
Trade receivables	$ 208,659	$ 206,604
Other receivables	10,631	12,116
Less: allowance for estimated credit losses and discounts	(8,016)	(9,228)
Net receivables	$ 211,274	$ 209,492

Receivables - Narrative (Detail

Receivables - Narrative (Details)	6 Months Ended	12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024
Revelyst Business | Walmart | Accounts Receivable | Credit Concentration Risk
Concentration Risk [Line Items]
Concentration risk (in percent)	15%	12%

Receivables - Schedule of Recon

Receivables - Schedule of Reconciliation of Allowance for Doubtful Accounts (Details) - Revelyst Business $ in Thousands	6 Months Ended
	Sep. 30, 2024 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning of period	$ 9,228
Provision for credit losses	(482)
Write-off of uncollectible amounts, net of recoveries	(730)
End of period	$ 8,016

Inventories - Schedule of Inven

Inventories - Schedule of Inventory, Current (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Entity Information [Line Items]
Raw materials	$ 53,380	$ 69,957
Work in process	9,324	11,186
Finished goods	198,688	212,603
Net inventories	$ 261,392	$ 293,746

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Revelyst Business
Entity Information [Line Items]
Noncurrent inventory	$ 44,890	$ 38,683

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Loss - Schedule of Components of AOCL (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Entity Information [Line Items]
Derivatives	$ (520)	$ 18
Cumulative translation adjustment	(4,879)	(5,632)
Total AOCL	$ (5,399)	$ (5,614)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Loss - Schedule of Changes to AOCL (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance			$ 0
Ending balance	$ 0		0
Revelyst Business
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	1,182,818,000	$ 1,546,669,000	1,233,848,000	$ 1,585,666,000
Change in fair value of derivatives	(924,000)	403,000	(594,000)	242,000
Income tax impact on derivative instruments		(419,000)		(641,000)
Net loss reclassified from AOCL	69,000	1,328,000	56,000	2,407,000
Net change in cumulative translation adjustment	1,002,000	(759,000)	753,000	(95,000)
Ending balance	1,165,913,000	1,506,850,000	1,165,913,000	1,506,850,000
Revelyst Business | Total
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(5,546,000)	(6,800,000)	(5,614,000)	(8,160,000)
Ending balance	(5,399,000)	(6,247,000)	(5,399,000)	(6,247,000)
Revelyst Business | Derivatives
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	335,000	(1,720,000)	18,000	(2,416,000)
Change in fair value of derivatives	(924,000)	403,000	(594,000)	242,000
Income tax impact on derivative instruments		(419,000)		(641,000)
Net loss reclassified from AOCL	69,000	1,328,000	56,000	2,407,000
Ending balance	(520,000)	(408,000)	(520,000)	(408,000)
Revelyst Business | Cumulative translation adjustment
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(5,881,000)	(5,080,000)	(5,632,000)	(5,744,000)
Net change in cumulative translation adjustment	1,002,000	(759,000)	753,000	(95,000)
Ending balance	$ (4,879,000)	$ (5,839,000)	$ (4,879,000)	$ (5,839,000)

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Change In Goodwill by Segment (Details) - Revelyst Business $ in Thousands	Sep. 30, 2024 USD ($)
Changes in the carrying amount of goodwill
Balance at the beginning of the period	$ 232,145
Balance at the end of the period	232,145
Revelyst Precision Sports Technology
Changes in the carrying amount of goodwill
Balance at the beginning of the period	232,145
Balance at the end of the period	$ 232,145

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Schedule of Intangible Assets (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 670,428	$ 670,153
Accumulated amortization	(270,672)	(245,813)
Total	399,756	424,340
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gross carrying amount	813,328	815,127
Accumulated amortization	(270,672)	(245,813)
Net intangible assets	542,656	569,314
Trade names
Indefinite-Lived Intangible Assets [Line Items]
Non-amortizing trade names	142,900	144,974
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	112,436	112,436
Accumulated amortization	(40,885)	(37,392)
Total	71,551	75,044
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated amortization	(40,885)	(37,392)
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	37,220	36,957
Accumulated amortization	(20,362)	(18,818)
Total	16,858	18,139
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated amortization	(20,362)	(18,818)
Customer relationships and other
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	520,772	520,760
Accumulated amortization	(209,425)	(189,603)
Total	311,347	331,157
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Accumulated amortization	$ (209,425)	$ (189,603)

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Revelyst Business
Indefinite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 12,423	$ 12,569	$ 24,847	$ 25,217

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Finite-Lived Intangible Assets [Line Items]
Remainder fiscal year 2025	$ 24,878
Fiscal year 2026	46,764
Fiscal year 2027	45,314
Fiscal year 2028	40,144
Fiscal year 2029	33,704
Thereafter	208,952
Total	$ 399,756	$ 424,340

Other Current Liabilities (Deta

Other Current Liabilities (Details) - Revelyst Business - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Other Liabilities, Current [Abstract]
Warranty liability	$ 7,131	$ 8,083
Accrual for in-transit inventory	5,114	5,328
Operating lease liabilities	12,557	12,117
Contingent consideration	2,806	750
Other	62,288	60,776
Total other current liabilities	$ 89,896	$ 87,054

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) - Revelyst Business $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 24, 2023 USD ($)	Sep. 30, 2024 USD ($) segment	Sep. 24, 2023 USD ($)
Restructuring Cost and Reserve [Line Items]
Number of reportable segments | segment			3
Restructuring charges, statement of income or comprehensive income [extensible enumeration]	Selling, general, and administrative		Selling, general, and administrative
GEAR Up restructuring costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 7,093	$ 0	$ 12,283	$ 0
GEAR Up restructuring costs | Minimum
Restructuring Cost and Reserve [Line Items]
Estimated pre-tax restructuring charges	40,000		40,000
GEAR Up restructuring costs | Maximum
Restructuring Cost and Reserve [Line Items]
Estimated pre-tax restructuring charges	$ 50,000		$ 50,000

Restructuring - Schedule of Res

Restructuring - Schedule of Restructuring and Related Costs (Details) - Revelyst Business - GEAR Up restructuring costs - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 7,093	$ 0	$ 12,283	$ 0
Incurred since inception	20,562		20,562
Impairment on technology assets
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0	0	0
Incurred since inception	306		306
Employee severance and related expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges	2,125	0	2,541	0
Incurred since inception	8,597		8,597
Professional fees
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,527	0	2,494	0
Incurred since inception	4,214		4,214
Right-of-use asset impairments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0	1,612	0
Incurred since inception	1,741		1,741
Long-lived asset impairments
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	0	95	0
Incurred since inception	95		95
Contract terminations
Restructuring Cost and Reserve [Line Items]
Restructuring charges	3,340	0	4,970	0
Incurred since inception	4,970		4,970
Other
Restructuring Cost and Reserve [Line Items]
Restructuring charges	101	$ 0	571	$ 0
Incurred since inception	$ 639		$ 639

Restructuring - Schedule of R_2

Restructuring - Schedule of Restructuring Reserve by Type of Cost (Details) - GEAR Up restructuring costs - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Restructuring Reserve [Roll Forward]
Beginning balance			$ 4,438
Charges	$ 7,093	$ 0	12,283	$ 0
Payments			(14,512)
Ending balance	470		470
Accounts Payable, Other Current Liabilities, Or Other Current Assets
Restructuring Reserve [Roll Forward]
Charges			9,604
Employee severance and related expenses
Restructuring Reserve [Roll Forward]
Beginning balance			5,399
Charges	2,125	0	2,541	0
Payments			(6,404)
Ending balance	1,437		1,437
Employee severance and related expenses | Accounts Payable, Other Current Liabilities, Or Other Current Assets
Restructuring Reserve [Roll Forward]
Charges			2,442
Professional fees
Restructuring Reserve [Roll Forward]
Beginning balance			(968)
Ending balance	5,008		5,008
Professional fees
Restructuring Reserve [Roll Forward]
Charges	1,527	0	2,494	0
Payments			(5,940)
Professional fees | Accounts Payable, Other Current Liabilities, Or Other Current Assets
Restructuring Reserve [Roll Forward]
Charges			1,900
Contract terminations
Restructuring Reserve [Roll Forward]
Beginning balance			0
Charges	3,340	0	4,970	0
Payments			(1,662)
Ending balance	3,101		3,101
Contract terminations | Accounts Payable, Other Current Liabilities, Or Other Current Assets
Restructuring Reserve [Roll Forward]
Charges			4,763
Other
Restructuring Reserve [Roll Forward]
Beginning balance			7
Charges	101	$ 0	571	$ 0
Payments			(506)
Ending balance	$ 0		0
Other | Accounts Payable, Other Current Liabilities, Or Other Current Assets
Restructuring Reserve [Roll Forward]
Charges			$ 499

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - Revelyst Business - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Share-Based Payment Arrangement, Employee
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Share-based compensation cost	$ 728,000	$ 1,459,000	$ 1,498,000	$ 2,121,000
Unrecognized share-based compensation arrangements	0		$ 0
Unrecognized share-based compensation arrangements, recognition period (in years)			0 years
Share-Based Payment Arrangement, Nonemployee
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Share-based compensation cost	$ 1,297,000	$ (1,675,000)	$ 2,339,000	$ (614,000)

Income Taxes (Details)

Income Taxes (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023	Mar. 31, 2024
Income Tax Contingency [Line Items]
Effective tax rates (in percent)	0.70%	26.80%	13.40%	17.30%
Income taxes paid, net of refunds			$ 602	$ 354
Unrecognized tax benefit including interest and penalties	$ 9,597		9,597		$ 9,039
Amount of reasonably possible decrease in uncertain tax benefits	141		141
Minimum
Income Tax Contingency [Line Items]
Amount that would affect the effective tax rate if recognized	0		0
Maximum
Income Tax Contingency [Line Items]
Amount that would affect the effective tax rate if recognized	$ 107		$ 107

Commitments and Contingencies (

Commitments and Contingencies (Details)	Sep. 30, 2024 USD ($)
Revelyst Business
Other Commitments [Line Items]
Commitments for minimum lease payments under non-cancelable operating leases	$ 153,675,000
Guarantor obligations, maximum exposure, undiscounted	75,000,000
Vista Outdoor Inc. | 2022 ABL Revolving Credit Facility and 4.5% Senior Notes | Line of Credit
Other Commitments [Line Items]
Long-term debt, gross	$ 590,000,000
Vista Outdoor Inc. | 4.5% Senior Notes | Senior Notes
Other Commitments [Line Items]
Debt instrument, interest rate (in percent)	4.50%

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Related Party Transaction [Line Items]
Sales, net	$ 314,975	$ 332,821	$ 589,195	$ 654,264
Related Party
Related Party Transaction [Line Items]
Sales, net	$ 381	$ 5,370	$ 857	$ 10,215

Related Party Transactions - Sc

Related Party Transactions - Schedule of Share-Based Compensation (Details) - Revelyst Business - Related Party - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Related Party Transaction [Line Items]
Total share-based compensation expense (included in selling, general and administrative)	$ 2,025	$ (216)	$ 3,837	$ 1,507
Income tax benefit (expense) related to share based compensation	$ 0	$ (228)	$ 139	$ 96

Related Party Transactions - _2

Related Party Transactions - Schedule of Net Transfers To And From Vista Outdoor (Details) - Revelyst Business - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 24, 2023	Jun. 25, 2023	Sep. 30, 2024	Sep. 24, 2023
Related Party Transaction [Line Items]
Total net transfers to Parent	$ (21,608)	$ (49,812)	$ (36,030)	$ (34,999)	$ (71,420)	$ (71,029)
General financing activities
Related Party Transaction [Line Items]
Total net transfers to Parent	(39,391)		(53,972)		(89,073)	(102,294)
Corporate allocations
Related Party Transaction [Line Items]
Total net transfers to Parent	15,758		18,158		13,816	29,758
Share-based compensation
Related Party Transaction [Line Items]
Total net transfers to Parent	$ 2,025		$ (216)		$ 3,837	$ 1,507

Operating Segment Information -

Operating Segment Information - Narrative (Details) - Revelyst Business $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 24, 2023 USD ($)	Sep. 30, 2024 USD ($) segment	Sep. 24, 2023 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Number of reportable segments | segment			3
Sales, net | $	$ 314,975	$ 332,821	$ 589,195	$ 654,264
Foreign | Sales Revenue, Net | Geographic Concentration
Segment Reporting Information [Line Items]
Sales, net | $			$ 160,932	$ 173,322
Foreign | Sales Revenue, Net | Geographic Concentration | Revelyst Outdoor Performance
Segment Reporting Information [Line Items]
Concentration risk (in percent)			12%
Foreign | Sales Revenue, Net | Geographic Concentration | Revelyst Adventure Sports
Segment Reporting Information [Line Items]
Concentration risk (in percent)			72%
Foreign | Sales Revenue, Net | Geographic Concentration | Revelyst Precision Sports Technology
Segment Reporting Information [Line Items]
Concentration risk (in percent)			16%
CANADA | Sales Revenue, Net | Geographic Concentration
Segment Reporting Information [Line Items]
Concentration risk (in percent)			6%	5%

Operating Segment Information_2

Operating Segment Information - Schedule of Segment Reporting Information, by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 24, 2023	Sep. 30, 2024	Sep. 24, 2023
Segment Reporting Information [Line Items]
Operating income (loss)	$ 4,323	$ (4,797)	$ 3,572	$ (10,094)
Revelyst Business
Segment Reporting Information [Line Items]
Sales, net	314,975	332,821	589,195	654,264
Gross profit	98,297	93,759	179,687	188,485
Operating income (loss)	4,323	(4,797)	3,572	(10,094)
Other income (expense), net	255	(1,174)	178	(1,715)
Interest income, net	12	37	26	79
Income (loss) before income taxes	4,590	(5,934)	3,776	(11,730)
Depreciation and amortization	16,228	17,742	32,961	35,346
(Gain) loss on divestitures, net (Note 6)	872	0	(18,787)	0
Operating Segments | Revelyst Business
Segment Reporting Information [Line Items]
Sales, net	314,975	332,821	589,195	654,264
Gross profit	98,297	93,759	179,687	188,485
Operating income (loss)	21,486	12,282	19,936	19,378
Depreciation and amortization	16,120	17,473	32,751	35,052
Operating Segments | Revelyst Outdoor Performance | Revelyst Business
Segment Reporting Information [Line Items]
Sales, net	100,566	112,736	190,535	223,948
Gross profit	25,796	23,011	47,529	48,709
Operating income (loss)	2,605	(3,252)	(271)	(4,867)
Depreciation and amortization	4,912	5,841	10,251	11,695
Operating Segments | Revelyst Adventure Sports | Revelyst Business
Segment Reporting Information [Line Items]
Sales, net	159,504	168,758	286,782	313,157
Gross profit	49,556	47,386	84,470	90,070
Operating income (loss)	11,053	6,815	4,853	5,688
Depreciation and amortization	8,560	9,065	17,175	18,201
Operating Segments | Revelyst Precision Sports Technology | Revelyst Business
Segment Reporting Information [Line Items]
Sales, net	54,905	51,327	111,878	117,159
Gross profit	22,945	23,362	47,688	49,706
Operating income (loss)	7,828	8,719	15,354	18,557
Depreciation and amortization	2,648	2,567	5,325	5,156
Corporate and other reconciling items | Revelyst Business
Segment Reporting Information [Line Items]
Sales, net	0	0	0	0
Gross profit	0	0	0	0
Operating income (loss)	(17,163)	(17,079)	(16,364)	(29,472)
Depreciation and amortization	108	269	210	294
General corporate income (expenses)	16,223	8,654	28,679	16,273
(Gain) loss on divestitures, net (Note 6)	872		(18,787)
Fixed asset impairment	0		6,336
Post-acquisition compensation expense	$ 68	320	$ 136	320
Restructuring expense		0		4,662
Transition expense		8,105		8,105
Change in fair value of contingent consideration		$ 0		$ 112