SHYFT GROUP, INC. Form 10-Q Quarterly Report Filed 2021-08-05

SECURITIES AND EXCHANGE COMMISSION

FORM 10-Q Quarterly report pursuant to sections 13 or 15(d)

Filing Date: 2021-08-05 | Period of Report: 2021-06-30 SEC Accession No. 0001437749-21-018772

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FILER SHYFT GROUP, INC. Mailing Address Business Address 41280 BRIDGE STREET 41280 BRIDGE STREET CIK:743238| IRS No.: 382078923 | State of Incorp.:MI | Fiscal Year End: 1231 NOVI MI 48375 NOVI MI 48375 Type: 10-Q | Act: 34 | File No.: 001-33582 | Film No.: 211148862 5175436400 SIC: 3711 Motor vehicles & passenger car bodies

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 ☒ For the quarterly period ended June 30, 2021. OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 ☐ For the transition period from to

Commission File Number 001-33582

THE SHYFT GROUP, INC. (Exact Name of Registrant as Specified in Its Charter)

Michigan 38-2078923 (State or Other Jurisdiction of (I.R.S. Employer Identification No.) Incorporation or Organization) 41280 Bridge Street Novi, Michigan 48375 (Address of Principal Executive Offices) (Zip Code)

Registrant’s Telephone Number, Including Area Code: (517) 543-6400

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(s) Name of each exchange on which registered Common Stock SHYF NASDAQ Global Select Market

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☒ Non-accelerated filer ☐ Smaller Reporting Company ☐ Emerging Growth Company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Exchange Act Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

Class Outstanding at July 30, 2021 Common Stock 35,350,265 shares

THE SHYFT GROUP, INC.

INDEX

Page

FORWARD-LOOKING STATEMENTS 3

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements:

Condensed Consolidated Balance Sheets – June 30, 2021 and December 31, 2020 (Unaudited) 4

Condensed Consolidated Statements of Operations – Three and Six Months Ended June 30, 2021 and 5 2020 (Unaudited)

Condensed Consolidated Statements of Cash Flows – Six Months Ended June 30, 2021 and 6 2020 (Unaudited)

Condensed Consolidated Statement of Shareholders’ Equity – Three and Six Months Ended June 30, 7 2021 and 2020 (Unaudited)

Notes to Condensed Consolidated Financial Statements 8

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 22

Item 3. Quantitative and Qualitative Disclosures About Market Risk 33

Item 4. Controls and Procedures 33

PART II. OTHER INFORMATION

Item 1A. Risk Factors 35

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 35

Item 6. Exhibits 36

SIGNATURES 37

FORWARD-LOOKING STATEMENTS

This report may contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements can be identified by the use of forward-looking words such as “estimate,” “anticipate,” “believe,” “project,” “expect,” “intend,”, “predict,” “potential,” “future,” “may,” “will,” “should,” or other comparable words, or by discussions of strategy that may involve risks and uncertainties. The Shyft Group, Inc.’s (the “Company”, “we”, “us”, or “our”) future results, performance or achievements may differ materially from the results, performance or achievements discussed in the forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions (“Risk Factors”) that are difficult to predict with regard to timing, extent, likelihood and degree of occurrence. Therefore, actual results and outcomes may materially differ from what may be expressed or forecasted in such forward-looking statements.

Risk Factors include the risk factors listed and more fully described in Part I, Item 1A – Risk Factors of our Annual Report on Form 10-K for the year ended December 31, 2020, as filed with the Securities and Exchange Commission on March 25, 2021, subject to any changes and updates disclosed in Part II, Item 1A – Risk Factors below. Those risk factors include the primary risks our management believes could materially affect the potential results described by forward-looking statements contained in this Form 10-Q. However, these risks may not be the only risks we face. Our business, operations, and financial performance could also be affected by additional factors that are not presently known to us or that we currently consider to be immaterial to our operations. In addition, new Risk Factors may emerge from time to time that may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, although we believe that the forward-looking statements contained in this Form 10-Q are reasonable, we cannot provide you with any guarantee that the results described in those forward-looking statements will be achieved. All forward-looking statements in this Form 10-Q are expressly qualified in their entirety by the cautionary statements contained in this section, and investors should not place undue reliance on forward-looking statements as a prediction of actual results. The Company undertakes no obligation to update or revise any forward-looking statements to reflect developments or information obtained after the date this Form 10-Q is filed with the Securities and Exchange Commission.

Item 1. Financial Statements

THE SHYFT GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (In thousands)

June 30, December 31, 2021 2020 ASSETS Current assets: Cash and cash equivalents $ 4,178 $ 20,995 Accounts receivable, less allowance of $136 and $116 101,879 64,695 Contract assets 15,370 9,414 Inventories, net 68,420 46,428 Other receivables – chassis pool agreements 13,983 6,503 Other current assets 8,859 8,172 Total current assets 212,689 156,207 Property, plant and equipment, net 54,335 45,734 Right of use assets – operating leases 41,905 43,430 Goodwill 48,677 49,481 Intangible assets, net 54,684 56,386 Other assets 1,162 2,052 Net deferred tax asset 5,625 5,759 TOTAL ASSETS $ 419,077 $ 359,049

LIABILITIES AND SHAREHOLDERS’ EQUITY Current liabilities: Accounts payable $ 74,749 $ 47,487 Accrued warranty 6,623 5,633 Accrued compensation and related taxes 17,799 17,134 Deposits from customers 377 756 Operating lease liability 7,495 7,508 Other current liabilities and accrued expenses 9,774 8,121 Short-term debt – chassis pool agreements 13,983 6,503 Current portion of long-term debt 253 221 Total current liabilities 131,053 93,363 Other non-current liabilities 4,628 5,447 Long-term operating lease liability 35,182 36,662 Long-term debt, less current portion 23,198 23,418 Total liabilities 194,061 158,890 Commitments and contingent liabilities Shareholders’ equity: Preferred stock; 2,000 shares authorized (none issued) - - Common stock; 80,000 shares authorized; 35,346 and 35,344 outstanding 92,309 91,044 Retained earnings 131,853 109,286 Total The Shyft Group, Inc. shareholders’ equity 224,162 200,330 Non-controlling interest 854 (171) Total shareholders’ equity 225,016 200,159 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 419,077 $ 359,049

See accompanying Notes to Condensed Consolidated Financial Statements.

THE SHYFT GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (In thousands, except per share data)

Three Months Six Months Ended June 30, Ended June 30, 2021 2020 2021 2020

Sales $ 243,982 $ 123,970 $ 441,870 $ 300,918 Cost of products sold 192,076 99,965 349,978 240,612 Gross profit 51,906 24,005 91,892 60,306

Operating expenses: Research and development 940 1,130 1,722 2,672 Selling, general and administrative 28,740 24,610 53,277 46,009 Total operating expenses 29,680 25,740 54,999 48,681

Operating income (loss) 22,226 (1,735) 36,893 11,625

Other income (expense): Interest expense (227) (460) (57) (1,191) Interest and other income 506 515 689 5 Total other income (expense) 279 55 632 (1,186)

Income (loss) from continuing operations before income taxes 22,505 (1,680) 37,525 10,439 Income tax expense (benefit) 5,552 (546) 9,042 (169) Income (loss) from continuing operations 16,953 (1,134) 28,483 10,608 Income (loss) from discontinued operations, net of income taxes - (157) 81 (4,021) Net income (loss) 16,953 (1,291) 28,564 6,587 Less: net income attributable to non-controlling interest 990 70 1,025 137

Net income (loss) attributable to The Shyft Group Inc. $ 15,963 $ (1,361) $ 27,539 $ 6,450

Basic earnings (loss) per share Continuing operations $ 0.45 $ (0.03) $ 0.78 $ 0.29 Discontinued operations - (0.01) - (0.11) Basic earnings (loss) per share $ 0.45 $ (0.04) $ 0.78 $ 0.18

Diluted earnings (loss) per share Continuing operations $ 0.44 $ (0.03) $ 0.76 $ 0.29 Discontinued operations - (0.01) - (0.11) Diluted earnings (loss) per share $ 0.44 $ (0.04) $ 0.76 $ 0.18

Basic weighted average common shares outstanding 35,333 35,512 35,322 35,456 Diluted weighted average common shares outstanding 36,190 35,512 36,191 35,693

See accompanying Notes to Condensed Consolidated Financial Statements.

THE SHYFT GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (In thousands)

Six Months Ended June 30, 2021 2020 Cash flows from operating activities: Net income $ 28,564 $ 6,587 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 5,330 8,144 Non-cash stock based compensation expense 4,492 4,258 Deferred income taxes 134 12,307 Loss on sale of business - 2,138 (Gain) on disposal of assets (105) - Loss from write-off of construction in process - 2,430 Changes in accounts receivable and contract assets (42,639) (13,642) Changes in inventories (21,992) 1,997 Changes in accounts payable 27,721 (12,626) Changes in accrued compensation and related taxes 665 (3,911) Changes in accrued warranty 989 (366) Change in other assets and liabilities 69 (19,030) Net cash provided by (used in) operating activities 3,228 (11,714)

Cash flows from investing activities: Purchases of property, plant and equipment (12,373) (5,966) Proceeds from sale of property, plant and equipment 15 - Acquisition of business, net of cash acquired 404 152 Proceeds from sale of business - 55,000 Net cash provided by (used in) investing activities (11,954) 49,186

Cash flows from financing activities: Proceeds from long-term debt 15,000 16,000 Payments on long-term debt (15,000) (46,000) Payment of dividends (1,776) (1,775) Purchase and retirement of common stock (3,348) - Exercise and vesting of stock incentive awards (2,967) (1,153) Net cash used in financing activities (8,091) (32,928)

Net increase (decrease) in cash and cash equivalents (16,817) 4,544 Cash and cash equivalents at beginning of period 20,995 19,349 Cash and cash equivalents at end of period $ 4,178 $ 23,893

Note: Consolidated Statements of Cash Flows include continuing operations and discontinued operations for all periods presented.

See accompanying Notes to Condensed Consolidated Financial Statements.

THE SHYFT GROUP, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENT OF SHAREHOLDERS’ EQUITY (Unaudited) (In thousands)

Number Additional Non- Total Common Retained of Paid In Controlling Shareholders’ Stock Earnings Shares Capital Interest Equity Balance at January 1, 2021 35,344 $ 91,044 $ - $ 109,286 $ (171) $ 200,159 Issuance of common stock and tax impact 3 (2,255) - - - (2,255) of stock incentive plan Dividends declared ($0.025 per share) - - - (983) - (983) Purchase and retirement of common stock (100) (260) - (3,088) - (3,348) Issuance of restricted stock, net of 61 - - - - - cancellation Non-cash stock based compensation - 1,642 - - - 1,642 expense Net income - - - 11,576 35 11,611 Balance at March 31, 2021 35,308 $ 90,171 $ - $ 116,791 $ (136) $ 206,826 Issuance of common stock and tax impact 2 (712) - - - (712) of stock incentive plan Dividends declared ($0.025 per share) - - - (901) - (901) Issuance of restricted stock, net of 36 - - - - - cancellation Non-cash stock based compensation - 2,850 - - - 2,850 expense Net income - - - 15,963 990 16,953 Balance at June 30, 2021 $ 35,346 $ 92,309 $ - $ 131,853 $ 854 $ 225,016

Number Additional Non- Total Common Retained of Paid In Controlling Shareholders' Stock Earnings Shares Capital Interest Equity Balance at January 1, 2020 35,344 $ 353 $ 85,148 $ 86,764 $ (518) $ 171,747 Issuance of common stock and tax impact 4 - 55 - - 55 of stock incentive plan Issuance of restricted stock, net of 127 1 - - - 1 cancellation Non-cash stock based compensation - - 2,132 - - 2,132 expense Net income - - - 7,811 67 7,878 Balance at March 31, 2020 $ 35,475 $ 354 $ 87,335 $ 94,575 $ (451) $ 181,813 Issuance of common stock and tax impact 4 - (1,209) - - (1,209) of stock incentive plan Issuance of restricted stock, net of 80 1 (2) - - (1) cancellation Dividends declared ($0.05 per share) - - - (1,775) - (1,775) Non-cash stock based compensation - - 2,126 - - 2,126 expense Net income (loss) - - - (1,361) 70 (1,291) Balance at June 30, 2020 $ 35,559 $ 355 $ 88,250 $ 91,439 $ (381) $ 179,663

See accompanying Notes to Condensed Consolidated Financial Statements.

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

For a description of key accounting policies followed, refer to the notes to The Shyft Group, Inc. consolidated financial statements for the year ended December 31, 2020, included in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 25, 2021.

Nature of Operations

We are a niche market leader in specialty vehicle manufacturing and assembly for the commercial vehicle (including last-mile delivery, specialty service and vocation-specific upfit segments) and recreational vehicle industries. Our products include walk-in vans and truck bodies used in e-commerce/parcel delivery, upfit equipment used in the mobile retail and utility trades, luxury Class A diesel motor home chassis and contract manufacturing and assembly services. We also supply replacement parts and offer repair, maintenance, field service and refurbishment services for the vehicles that we manufacture. Our operating activities are conducted through our wholly- owned operating subsidiary, The Shyft Group USA, Inc., with locations in Novi and Charlotte, Michigan; Bristol, Indiana; Waterville, Maine; Ephrata, Pennsylvania; North Charleston, South Carolina; Pompano Beach and West Palm Beach, Florida; Kansas City, Missouri; Montebello, Carson and McClellan Park, California; Mesa, Arizona; Dallas and Weatherford, Texas; and Saltillo, Mexico.

The accompanying unaudited interim condensed consolidated financial statements reflect all normal and recurring adjustments that are necessary for the fair presentation of our financial position as of June 30, 2021, and our results of operations and cash flows for the three and six months ended June 30, 2021. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes included in our Annual Report on Form 10-K for the year ended December 31, 2020. The results of operations for the three and six months ended June 30, 2021, are not necessarily indicative of the results expected for the full year.

Recent Developments

In March 2020, the President of the United States declared the coronavirus (“COVID-19”) outbreak a national emergency, as the World Health Organization determined it was a pandemic. The pandemic has had a significant impact on macroeconomic conditions. To limit the spread of COVID-19, governments have taken various actions including the issuance of stay-at-home orders and social distancing guidelines. While the Company’s plants continued to operate as essential businesses, starting March 23, 2020, certain of our manufacturing facilities were temporarily suspended or cut back on operating levels and shifts as a result of government orders. Since the third quarter of 2020, all of our facilities were at full or modified production levels. However, additional suspensions and cutbacks may occur as the impacts from COVID-19 and related responses continue to evolve within our global supply chain and customer base. The Company is taking a variety of measures to maintain operations with as minimal impact as possible to promote the safety and security of our associates, including increased frequency of cleaning and disinfecting of facilities, social distancing, remote working when possible, travel restrictions and limitations on visitor access to facilities.

The full impact of the COVID-19 outbreak continues to evolve as of the date of this filing. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for future periods.

On October 1, 2020, the Company acquired substantially all of the assets and certain liabilities of F3 MFG Inc. through the Company’s subsidiary, The Shyft Group DuraMag LLC (“DuraMag”). DuraMag is a leading aluminum truck body and accessory manufacturer, and DuraMag operations include aluminum manufacturing, finishing, assembly, and installation of DuraMag contractor, service, and van bodies, as well as Magnum branded truck accessories including headache racks (also known as cab protection racks or rear racks). DuraMag operates out of Waterville, Maine and that location is expected to continue to serve as the business’ primary manufacturing and assembly facility for both product lines. The addition of DuraMag aluminum bodies to the Company's product offerings follows the Company’s 2019 acquisition of Royal Truck Body ("Royal"), a West Coast and Southwestern U.S. steel truck body maker. Combined, these acquisitions elevate the Company to a leading position as a national service body manufacturer. DuraMag is part of our Specialty Vehicle segment and continues to go to market under the DuraMag and Magnum brands.

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Recently Adopted Accounting Standards

Effective January 1, 2021, we adopted ASU 2019-12 and all related amendments, which simplifies the accounting for income taxes by removing certain exceptions to the general principles of Topic 740 and improving consistent application of Generally Accepted Accounting Principles ("GAAP") for other areas of Topic 740 by clarifying and amending existing guidance. The adoption of the provisions of ASU 2019-12 did not have a material impact on our consolidated financial position, results of operations or cash flows.

Supplemental Disclosures of Cash Flow Information

Non-cash investing in the six-months ended June 30, 2021, included $1,051 of capital expenditures. The Company has chassis pool agreements, where it participates in chassis converter pools that are non-cash arrangements and they are offsetting between current assets and current liabilities on the Company’s Consolidated Balance Sheets. See "Note 5 – Debt" for further information about the chassis pool agreements.

NOTE 2 – DISCONTINUED OPERATIONS

On February 1, 2020, we completed the sale of our emergency response vehicle ("ERV") business for $55,000 cash subject to certain post-closing adjustments. In September 2020, the Company finalized the post-close net working capital adjustment and subsequently paid $7,500 on October 1, 2020. The Company recognized a loss on sale of $2,138 for the six months ended June 30, 2020, which is a portion of the Income (loss) from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations. The ERV business included the emergency response chassis operations in Charlotte, Michigan, and operations in Brandon, South Dakota; Snyder and Neligh, Nebraska; and Ephrata, Pennsylvania. The results of the ERV business have been reclassified to Income (loss) from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2020. We continue to have an open Transition Services Agreement with the buyer for the provision of certain transition support services, which may continue for certain services into 2022.

The Income (loss) from discontinued operations presented in the Condensed Consolidated Statement of Operations are summarized below:

Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020

Sales $ - $ - $ - $ 19,167 Cost of products sold - - - 18,678 Gross profit - - - 489 Operating expenses - 281 - 4,404 Operating loss - (281) - (3,915) Other income (expense) - - 109 (2,138) Loss from discontinued operations before taxes - (281) 109 (6,053) Income tax (expense) benefit - 124 (28) 2,032 Net income (loss) from discontinued operations $ - $ (157) $ 81 $ (4,021)

Total depreciation and amortization and capital expenditures for the discontinued operations are summarized below:

Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020

Depreciation and amortization $ - $ - $ - $ 284

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

NOTE 3 – ACQUISITION ACTIVITIES

On October 1, 2020, the Company acquired substantially all of the assets and certain liabilities of F3 MFG Inc. through the Company’s subsidiary, The Shyft Group DuraMag LLC (“DuraMag”). DuraMag is a leading, aluminum truck body and accessory manufacturer, and DuraMag operations include aluminum manufacturing, finishing, assembly, and installation of DuraMag contractor, service, and van bodies, as well as Magnum branded headache racks (also known as cab protection racks or rear racks). The Company paid $18,203 in cash, subject to a net working capital adjustment. The net working capital adjustment was finalized in January 2021, resulting in a decrease to the purchase price of $404. In addition, certain indemnity claims made by the Company pursuant to the purchase agreement were settled in June 2021, resulting in a decrease to the purchase price of $500. The acquisition was partially financed by borrowing from our existing line of credit, as described in "Note 5 – Debt". DuraMag is part of our Specialty Vehicle segment.

Purchase Price Allocation

The DuraMag acquisition was accounted for using the acquisition method of accounting with the purchase price allocated to the assets purchased and liabilities assumed based upon their estimated fair values at the date of acquisition. Identifiable intangible assets include customer relationships, DuraMag and Magnum trade names and trademarks, unpatented technology and non-competition agreements. The preliminary excess of the purchase price over the estimated fair values of the net tangible and intangible assets acquired of $5,197 was recorded as goodwill, which is expected to be deductible for tax purposes. The fair values of the net assets acquired were based on a preliminary valuation and the estimates and assumptions are subject to change within the measurement period. The Company will finalize the purchase price allocation for adjustments related to accrued warranty and certain other liabilities that we believe to be insignificant as soon as practicable within the measurement period, but in no event later than one year following the acquisition date. As of June 30, 2021, the preliminary allocation of purchase price to assets acquired and liabilities assumed is as follows:

Accounts receivable $ 2,230 Inventories 3,659 Other current assets 15 Property, plant and equipment 2,949 Right of use assets-operating leases 8,469 Intangible assets 5,590 Goodwill 5,197 Total assets acquired 28,109

Accounts payable (1,662) Accrued compensation and related taxes (434) Current operating lease liabilities (644) Other current liabilities and accrued expenses (241) Long-term operating lease liability (7,825) Long-term debt (4) Total liabilities assumed (10,810)

Total purchase price $ 17,299

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Goodwill and Intangible Assets Assigned

Intangible assets totaling $5,590 have provisionally been assigned to customer relationships, trade names and trademarks, unpatented technology and non-competition agreements as a result of the acquisition and consist of the following:

Amount Useful Life Customer relationships $ 2,200 15 Years Trade names and trademarks 2,420 Indefinite Unpatented technology 540 9 Years Non-competition agreements 430 6 Years $ 5,590

The Company amortizes the customer relationships utilizing an accelerated approach and unpatented technology and non-competition agreements assets utilizing a straight-line approach. Amortization expense, including the intangible assets, recorded from the DuraMag acquisition is $69 and $139 for the three and six months ended June 30, 2021.

Goodwill consists of operational synergies that are expected to be realized in both the short and long-term and the opportunity to enter into new markets which will enable us to increase value to our customers and shareholders. Key areas of expected cost savings include an expanded dealer network, complementary product portfolios and manufacturing and supply chain work process improvements.

Due to its insignificant size relative to the Company, supplemental pro forma financial information of the combined entity for the prior reporting period is not provided.

NOTE 4 – INVENTORIES

Inventories are summarized as follows:

June 30, December 31, 2021 2020 Finished goods $ 2,619 $ 4,200 Work in process 3,709 1,908 Raw materials and purchased components 67,180 46,576 Reserve (5,088) (6,256) Total inventories, net $ 68,420 $ 46,428

NOTE 5 – DEBT

Short-term debt consists of the following:

June 30, December 31, 2021 2020 Chassis pool agreements $ 13,983 $ 6,503 Total short-term debt $ 13,983 $ 6,503

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Chassis Pool Agreements

The Company obtains certain vehicle chassis for its walk-in vans, truck bodies and specialty vehicles directly from the chassis manufacturers under converter pool agreements. Chassis are obtained from the manufacturers based on orders from customers, and in some cases, for unallocated orders. The agreements generally state that the manufacturer will provide a supply of chassis to be maintained at the Company’s facilities with the condition that we will store such chassis and will not move, sell, or otherwise dispose of such chassis except under the terms of the agreement. In addition, the manufacturer typically retains the sole authority to authorize commencement of work on the chassis and to make certain other decisions with respect to the chassis including the terms and pricing of sales of the chassis to the manufacturer’s dealers. The manufacturer also does not transfer the certificate of origin to the Company nor permit the Company to sell or transfer the chassis to anyone other than the manufacturer (for ultimate resale to a dealer).

Although the Company is party to related finance agreements with manufacturers, the Company has not historically settled any related obligations in cash, nor does it expect to do so in the future. Instead, the obligation is settled by the manufacturer upon reassignment of the chassis to an accepted dealer, and the dealer is invoiced for the chassis by the manufacturer. Accordingly, as of June 30, 2021 and December 31, 2020, the Company’s outstanding chassis converter pool with manufacturers totaled $13,983 and $6,503, respectively and the Company has included this financing agreement on the Company’s Condensed Consolidated Balance Sheets within Other receivables – chassis pool agreements and Short-term debt – chassis pool agreements. Typically, chassis are converted and delivered to customers within 90 days of the receipt of the chassis by the Company. The chassis converter pool is a non-cash arrangement and is offsetting between Current assets and Current liabilities on the Company’s Condensed Consolidated Balance Sheets.

Long-term debt consists of the following:

June 30, December 31, 2021 2020 Line of credit revolver $ 22,400 $ 22,400 Finance lease obligation 416 473 Other 635 766 Total debt 23,451 23,639 Less current portion of long-term debt (253) (221) Total long-term debt $ 23,198 $ 23,418

Line of Credit Revolver

On August 8, 2018, we entered into a Credit Agreement (the "Credit Agreement") by and among us and certain of our subsidiaries as borrowers, Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent, and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank National Association (the "Lenders"). Subsequently, the Credit Agreement was amended on May 14, 2019, September 9, 2019 and September 25, 2019 and certain of our other subsidiaries executed guaranties guarantying the borrowers’ obligations under the Credit Agreement. Concurrent with the close of the sale of the ERV business and effective January 31, 2020, the Credit Agreement was further amended by a fourth amendment, which released certain of our subsidiaries that were sold as part of the ERV business. The Credit Agreement was subsequently amended further on April 20, 2021 and July 16, 2021 pursuant to a fifth amendment and sixth amendment, respectively, to make certain changes to the subfacility limits pursuant to the Credit Agreement. The substantive business terms of the Credit Agreement remain in place and were not changed by any of the amendments noted above.

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

As a result, at June 30, 2021, under the Credit Agreement, as amended, we may borrow up to $175,000 from the Lenders under a secured revolving credit facility which matures August 8, 2023. We may also request an increase in the facility of up to $50,000 in the aggregate, subject to customary conditions. The credit facility is also available for the issuance of letters of credit of up to $20,000 and swing line loans of up to $30,000, subject to certain limitations and restrictions as of June 30, 2021. This revolving credit facility carries an interest rate of either (i) the highest of prime rate, the federal funds effective rate from time to time plus 0.5%, or the one month adjusted LIBOR plus 1.0%; or (ii) adjusted LIBOR, in each case plus a margin based upon our ratio of debt to earnings from time to time. The applicable borrowing rate including margin was 1.38% (or one-month LIBOR plus 1.25%) at June 30, 2021. The credit facility is secured by security interests in, and liens on, all assets of the borrowers and guarantors, other than real property and certain other excluded assets. At June 30, 2021 and December 31, 2020, we had outstanding letters of credit totaling $760 and $525, respectively, related to our workers’ compensation insurance.

Under the terms of our Credit Agreement, available borrowings (exclusive of outstanding borrowings) totaled $115,841 and $125,836 at June 30, 2021 and December 31, 2020, respectively. The Credit Agreement requires us to maintain certain financial ratios and other financial covenants; prohibits us from incurring additional indebtedness; limits certain acquisitions, investments, advances or loans; limits our ability to pay dividends in certain circumstances; and restricts substantial asset sales, all subject to certain exceptions and baskets. At June 30, 2021 and December 31, 2020, we were in compliance with all covenants in our Credit Agreement.

NOTE 6 – REVENUE

Changes in our contract assets and liabilities are summarized below:

June 30, June 30, 2021 2020 Contract Assets Contract assets, beginning of period $ 9,414 $ 10,898 Reclassification of the beginning contract assets to receivables, as the result of rights to (9,401) (10,558) consideration becoming unconditional Contract assets recognized, net of reclassification to receivables 15,357 14,028 Contract assets, end of period $ 15,370 $ 14,368

Contract Liabilities Contract liabilities, beginning of period $ 756 $ 2,640 Reclassification of the beginning contract liabilities to revenue, as the result of performance (740) (2,576) obligations satisfied Cash received in advance and not recognized as revenue 361 486 Contract liabilities, end of period $ 377 $ 550

The aggregate amount of the transaction price allocated to remaining performance obligations in existing contracts that are yet to be completed in the Fleet Vehicles and Services (“FVS”) and Specialty Vehicles (“SV”) segments are $660,908 and $90,516 respectively, with substantially all revenue expected to be recognized within one year as of June 30, 2021.

In the following tables, revenue is disaggregated by primary geographical market and timing of revenue recognition. The tables also include a reconciliation of the disaggregated revenue with the reportable segments.

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Three Months Ended June 30, 2021 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $ 167,236 $ 75,678 $ 242,914 $ - $ 242,914 Other 1,037 31 1,068 - 1,068 Total sales $ 168,273 $ 75,709 $ 243,982 $ - $ 243,982

Timing of revenue recognition Products transferred at a point $ 11,312 $ 46,293 $ 57,606 $ - $ 57,606 in time Products and services 156,961 29,416 186,376 - 186,376 transferred over time Total sales $ 168,273 $ 75,709 $ 243,982 $ - $ 243,982

Three Months Ended June 30, 2020 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $ 96,184 $ 26,694 $ 122,878 $ - $ 122,878 Other 1,054 38 1,092 - 1,092 Total sales $ 97,238 $ 26,732 $ 123,970 $ - $ 123,970

Timing of revenue recognition Products transferred at a point $ 11,279 $ 16,033 $ 27,312 $ - $ 27,312 in time Products and services 85,959 10,699 96,658 - 96,658 transferred over time Total sales $ 97,238 $ 26,732 $ 123,970 $ - $ 123,970

Six Months Ended June 30, 2021 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $ 296,315 $ 141,874 $ 438,189 $ - $ 438,189 Other 3,631 50 3,681 - 3,681 Total sales $ 299,946 $ 141,924 $ 441,870 $ - $ 441,870

Timing of revenue recognition Products transferred at a point $ 21,069 $ 85,630 $ 106,699 $ - $ 106,699 in time Products and services 278,877 56,294 335,171 - 335,171 transferred over time Total sales $ 299,946 $ 141,924 $ 441,870 $ - $ 441,870

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Six Months Ended June 30, 2020 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $ 229,081 $ 67,769 $ 296,850 $ - $ 296,850 Other 3,845 223 4,068 - 4,068 Total sales $ 232,926 $ 67,992 $ 300,918 $ - $ 300,918

Timing of revenue recognition Products transferred at a point $ 33,536 $ 40,767 $ 74,303 $ - $ 74,303 in time Products and services 199,390 27,225 226,615 - 226,615 transferred over time Total sales $ 232,926 $ 67,992 $ 300,918 $ - $300,918

NOTE 7 – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment are summarized by major classifications as follows:

June 30, December 31, 2021 2020 Land and improvements $ 8,721 $ 8,721 Buildings and improvements 41,834 40,077 Plant machinery and equipment 44,021 41,054 Furniture and fixtures 17,082 16,259 Vehicles 2,566 2,404 Construction in process 15,374 8,724 Subtotal 129,598 117,239 Less accumulated depreciation (75,263) (71,505) Total property, plant and equipment, net $ 54,335 $ 45,734

We recorded depreciation expense of $1,899 and $4,447 during the three months ended June 30, 2021 and 2020, respectively, and $3,640 and $6,261 during the six months ended June 30, 2021 and 2020, respectively. In the second quarter of 2020, we committed to a plan to phase out the use of an ERP system at certain locations and determined that the estimated useful lives for the related assets had shortened. As a result, we recorded depreciation expense of $2,330 attributable to accelerated depreciation and loss of $2,430 from write-off of related construction in process. The total impact on Income (loss) from continuing operations was an expense of $3,599 for the three and six months ended June 30, 2020.

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

NOTE 8 – LEASES

We have operating and finance leases for land, buildings and certain equipment. Our leases have remaining lease terms of one year to 19 years, some of which include options to extend the leases for up to 15 years. Our leases do not contain residual value guarantees. Assets recorded under finance leases were immaterial (See "Note 5 – Debt").

Operating lease expenses are classified as Cost of products sold and Operating expenses on the Condensed Consolidated Statements of Operations. The components of lease expense were as follows:

Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 Operating leases $ 1,982 $ 1,510 $ 3,936 $ 3,106 Short-term leases(1) 128 68 166 84 Total lease expense $ 2,110 $ 1,578 $ 4,102 $ 3,190

(1) Includes expenses for month-to-month equipment leases, which are classified as short-term as the Company is not reasonably certain to renew the lease term beyond one month.

The weighted average remaining lease term and weighted average discount rate were as follows:

Six Months Ended June 30, 2021 2020 Weighted average remaining lease term of operating leases (in years) 9.1 8.3 Weighted average discount rate of operating leases 3.1% 3.8%

Supplemental cash flow information related to leases was as follows:

Six Months Ended June 30, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow for operating leases $ 1,942 $ 3,127

Right of use assets obtained in exchange for lease obligations: Operating leases $ 2,147 $ - Finance leases $ 106 $ 136

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Maturities of operating lease liabilities as of June 30, 2021 are as follows:

Years ending December 31: 2021(1) $ 3,986 2022 7,194 2023 6,917 2024 6,577 2025 5,796 Thereafter 18,590 Total lease payments 49,060 Less: imputed interest (6,383) Total lease liabilities $ 42,677

(1) Excluding the six months ended June 30, 2021.

NOTE 9 – COMMITMENTS AND CONTINGENT LIABILITIES

At June 30, 2021, we and our subsidiaries were parties, both as plaintiff and defendant, to a number of lawsuits and claims arising out of the normal course of our businesses. In the opinion of management, our financial position, future operating results or cash flows will not be materially affected by the final outcome of these legal proceedings.

Warranty Related

We provide limited warranties against assembly/construction defects. These warranties generally provide for the replacement or repair of defective parts or workmanship for a specified period following the date of sale. The end users also may receive limited warranties from suppliers of components that are incorporated into our chassis and vehicles.

Certain warranty and other related claims involve matters of dispute that ultimately are resolved by negotiation, arbitration or litigation. Infrequently, a material warranty issue can arise which is beyond the scope of our historical experience. We provide for any such warranty issues as they become known and are estimable. It is reasonably possible that additional warranty and other related claims could arise from disputes or other matters beyond the scope of our historical experience. An estimate of possible penalty or loss, if any, cannot be made at this time.

Changes in our warranty liability are summarized below:

Six Months Ended June 30, 2021 2020 Balance of accrued warranty at January 1 $ 5,633 $ 5,694 Provisions for current period sales 1,950 1,377 Cash settlements (1,898) (991) Changes in liability for pre-existing warranties 938 (753) Balance of accrued warranty at June 30 $ 6,623 $ 5,327

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

Spartan-Gimaex Joint Venture

EPA Information Request

In May 2020, the Company received a letter from the United States Environmental Protection Agency (“EPA”) requesting certain information as part of an EPA investigation regarding a potential failure to affix emissions labels on vehicles to determine the Company’s compliance with applicable laws and regulations. This information request pertains to chassis, vocational vehicles, and vehicles that the Company manufactured or imported into the U.S. between January 1, 2017 to the date the Company received the request in May 2020. The Company responded to the EPA’s request and furnished the requested materials in the third quarter of 2020. An estimate of possible penalties or loss, if any, cannot be made at this time.

NOTE 10 – TAXES ON INCOME

Our effective income tax rate was 24.7% and 32.5% for the three months ended June 30, 2021 and 2020, respectively, compared to 24.1% and (1.6%) for the six months ended June 30, 2021 and 2020, respectively.

The effective tax rate of 24.7% and 24.1% for the three and six months ended June 30, 2021, respectively, is higher than the U.S. statutory tax rate of 21% primarily because of state income taxes at their statutory rates partially offset by a discrete tax benefit related to the difference in stock compensation expense recognized for book purposes and tax purposes upon vesting.

The effective tax rate of 32.5% for the three months ended June 30, 2020 is higher than the US statutory tax rate of 21% due to a benefit related to an excess of stock compensation expense recognized for tax purposes over the amount for financial reporting purposes.

The effective tax rate for the six months ended June 30, 2020 reflects the favorable impact of certain provisions of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act upon the income tax expense as computed based on current statutory income tax rates. Enacted on March 27, 2020, the CARES Act amended certain provisions of the tax code to allow the five-year carryback of tax basis net operating losses (“NOL”) incurred in the years 2018 through 2020. The closing of the sale of the ERV business during the first quarter of 2020 put the Company into a tax basis NOL position for the year as a result of the reversal of deferred tax assets that were recorded in 2019. Under the CARES Act, the Company will carry the NOL back to offset taxable income incurred in years prior to 2018 when the federal corporate income tax rate was 35%, as compared to the 21% tax rate at which the deferred tax assets were originally recorded. The Company recorded a $2,610 current period tax benefit resulting from the rate difference as a component of Income tax benefit in the first quarter of 2020.

THE SHYFT GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Dollar amounts in thousands, except per share data)

NOTE 11 – BUSINESS SEGMENTS

We identify our reportable segments based on our management structure and the financial data utilized by our chief operating decision maker to assess segment performance and allocate resources among our operating units. We have two reportable segments: Fleet Vehicles and Services and Specialty Vehicles.

We evaluate the performance of our reportable segments based on Adjusted EBITDA (earnings before interest, taxes, depreciation and amortization) and it is calculated by excluding items that we believe to be infrequent or not indicative of our underlying operating performance, as well as certain non-cash expenses. We define Adjusted EBITDA as income from continuing operations before interest, income taxes, depreciation and amortization, as adjusted to eliminate the impact of restructuring charges, acquisition related expenses and adjustments, non-cash stock-based compensation expenses, and other gains and losses not reflective of our ongoing operations.

The accounting policies of the segments are the same as those described, or referred to, in "Note 1 – Nature of Operations and Basis of Presentation". Assets and related depreciation expense in the column labeled “Eliminations and Other” pertain to capital assets maintained at the corporate level. Eliminations for inter-segment sales are shown in the column labeled “Eliminations and Other”. Segment loss from operations in the “Eliminations and Other” column contains corporate related expenses not allocable to the operating segments. Interest expense and Income tax expense (benefit) are not included in the information utilized by the chief operating decision maker to assess segment performance and allocate resources, and accordingly, are excluded from the segment results presented below.

Three Months Ended June 30, 2021 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle sales $ 159,826 $ - $ - $ 159,826 Motor home chassis sales - 40,891 - 40,891 Other specialty vehicle sales - 29,415 - 29,415 Aftermarket parts and accessories sales 8,447 5,403 - 13,850 Total sales $ 168,273 $ 75,709 $ - $ 243,982

Depreciation and amortization expense $ 737 $ 1,553 $ 469 $ 2,759 Adjusted EBITDA 28,287 8,637 (8,354) 28,570 Segment assets 197,479 197,876 23,722 419,077 Capital expenditures 3,866 320 311 4,497

19 21

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The Shyft Group, Inc. was organized as a Michigan corporation on September 18, 1975, and is headquartered in Novi, Michigan. We are a niche market leader in specialty vehicle manufacturing and assembly for the commercial vehicle (including last-mile delivery, specialty service and vocation-specific upfit segments) and recreational vehicle industries. Our products include walk-in vans and truck bodies used in e-commerce/parcel delivery, upfit equipment used in the mobile retail and utility trades, service and vocational truck bodies, luxury Class A diesel motor home chassis and contract manufacturing and assembly services. We also supply replacement parts and offer repair, maintenance, field service and refurbishment services for the vehicles that we manufacture. Our operating activities are conducted through our wholly-owned operating subsidiary, The Shyft Group USA, Inc., with locations in Novi and Charlotte, Michigan; Bristol, Indiana; Waterville, Maine; Ephrata, Pennsylvania; North Charleston, South Carolina; Pompano Beach and West Palm Beach, Florida; Kansas City, Missouri; Montebello, Carson and McClellan Park, California; Mesa, Arizona; Dallas and Weatherford, Texas; and Saltillo, Mexico.

Our vehicles, parts and services are sold to commercial users, original equipment manufacturers ("OEMs"), dealers, individual end users, and municipalities and other governmental entities. Our diversification across several sectors provides numerous opportunities while reducing overall risk as the various markets we serve tend to have different cyclicality. We have an innovative team focused on building lasting relationships with our customers by designing and delivering market leading specialty vehicles, vehicle components, and services. Additionally, our business structure is agile and able to quickly respond to market needs, take advantage of strategic opportunities when they arise and correctly size and scale operations to ensure stability and growth. Our expansion of equipment upfit services in our Fleet Vehicles and Services segment, and the growing opportunities that we have capitalized on in last mile delivery as a result of the rapidly changing e-commerce market, are excellent examples of our ability to generate growth and profitability by quickly fulfilling customer needs and operating efficiently.

Recent Developments

In March 2020, the President of the United States declared the COVID-19 outbreak a national emergency, as the World Health Organization determined it was a pandemic. The pandemic has had a significant impact on macroeconomic conditions. To limit the spread of COVID-19, governments have taken various actions including the issuance of stay-at-home orders and social distancing guidelines. While the Company’s plants continued to operate as essential businesses, starting March 23, 2020 certain of our manufacturing facilities were temporarily suspended or cut back on operating levels and shifts as a result of government orders. Since the third quarter of 2020, all of our facilities were at full or modified production levels. However, additional suspensions and cutbacks may occur as the impacts from COVID-19 and related responses continue to evolve within our global supply chain and customer base. The Company is taking a variety of measures to maintain operations with as minimal impact as possible to promote the safety and security of our associates, including increased frequency of cleaning and disinfecting of facilities, social distancing, remote working when possible, travel restrictions and limitations on visitor access to facilities.

The full impact of the COVID-19 outbreak continues to evolve as of the date of this filing. As such, it is uncertain as to the full magnitude that the pandemic will have on the Company’s financial condition, liquidity, and future results of operations. Management is actively monitoring the impact of the global situation on its financial condition, liquidity, operations, suppliers, industry, and workforce. Given the nature of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for future periods.

Executive Overview

● Revenue of $244.0 million in the second quarter of 2021, an increase of 96.8% compared to $124.0 million in the second quarter of 2020. ● Gross Margin of 21.3% in the second quarter of 2021, compared to 19.4% in the second quarter of 2020. ● Operating expense of $29.7 million, or 12.2% of sales in the second quarter of 2021, compared to $25.7 million, or 20.8% of sales in the second quarter of 2020. ● Operating income (loss) of $22.2 million in the second quarter of 2021, compared to ($1.7) million in the second quarter of 2020. ● Income tax expense (benefit) of $5.6 million in the second quarter of 2021, compared to ($0.5) million in the second quarter of 2020. ● Income (loss) from continuing operations of $17.0 million in the second quarter of 2021, compared to ($1.1) million in the second quarter of 2020. ● Diluted earnings (loss) per share from continuing operations of $0.44 in the second quarter of 2021, compared to ($0.03) in the second quarter of 2020. ● Order backlog of $751.4 million at June 30, 2021, an increase of $413.9 million or 122.6% from our backlog of $337.5 million at June 30, 2020.

We believe we are well positioned to take advantage of long-term opportunities and continue our efforts to bring product innovations to each of the markets that we serve. Some of our recent innovations, strategic developments and strengths include:

● In June 2021, we announced the creation of Shyft Innovations™, our dedicated mobility research and development team, initially focused on introducing a Class 2 purpose-built flat modular EV chassis to any specialty vehicle body builder. The EV- powered chassis features customizable length and wheelbase, making it well suited for a variety of vehicle types. The chassis’ modular design will accommodate multiple gross vehicle weight rating classifications, based on build out and usage. With this high degree of configurability, the all-electric chassis is adaptable to last mile delivery, work truck, mass transit, recreational vehicle, and other emerging EV markets.

● The introduction of the Velocity F2™, a Class 2 walk-in van built on a Ford Transit chassis. The Velocity F2 combines nimbleness, comfort, and fuel efficiency with the cargo space, access, and load capacity similar to a traditional walk-in delivery van. The Velocity F2 gives parcel delivery fleets the added flexibility to manage their driver pool and optimize routing, consistent with increased demand.

● The introduction of the Velocity M3™ walk-in cargo van which is built on a Mercedes-Benz Sprinter cab and chassis, blends the fuel efficiency, driver ergonomics, and safety provisions of a cargo van cab and chassis with the expansive cargo space of a traditional walk-in van. The Velocity M3 builds upon advancements from the Utilimaster Reach®, with a lighter body design, improved payload, better fuel efficiency, and maximized cargo space, punctuated with a game-changing automatic access system that opens, closes, and locks interior and exterior doors—without keys or manual effort—for unequaled ease and stop-by-stop efficiency gains.

● Our continued expansion into the equipment upfit market for vehicles used in the parcel delivery, grocery, trades and construction industries. This rapidly expanding market offers an opportunity to add value to current and new customers for our fleet vehicles and vehicles produced by other original equipment manufacturers.

● The introduction of Royal Truck Body’s new Severe Duty body, built to fit General Motors’ medium duty truck class and Ford's Super Duty truck class, which includes more standard features than any other service body on the market. With its Fortress five- point lock system, 10-gauge steel and Line-X’d box tops, and 3/8″ tread plate steel floors, this work truck is built to last and is ideal for contractors and business owners that need heavy-duty work trucks.

● The introduction of the K4 605 motorhome chassis. The K4 605 is equipped with Spartan Connected Coach™, a technology bundle featuring the new digital dash display and keyless push-button start. It also features the Spartan Advanced Protection System®, a collection of safety systems that includes collision mitigation with adaptive cruise control, electronic stability control, automatic traction control, Spartan Safe Haul™, factory chassis-integrated air supply for tow vehicle braking systems, tire pressure monitoring system with integrated controls with Spartan Connected Coach’s™ digital dash display, Premier Steer steering assist system, woodgrain and leather SMART steering wheel with integrated radio controls and a Passive Steer Tag Axle, and Cummins Connected Diagnostics.

● The strength of our balance sheet and access to working capital through our revolving line of credit.

The following section provides a narrative discussion about our financial condition and results of operations. Certain amounts in the narrative may not sum due to rounding. The comments should be read in conjunction with our Condensed Consolidated Financial Statements and related Notes thereto included in Item 1 of this Form 10-Q and in conjunction with our Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 25, 2021.

RESULTS OF OPERATIONS

The following table sets forth, for the periods indicated, the components of the Company’s Condensed Consolidated Statements of Operations as a percentage of sales (percentages may not sum due to rounding):

Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 Sales 100.0 100.0 100.0 100.0 Cost of products sold 78.7 80.6 79.2 80.0 Gross profit 21.3 19.4 20.8 20.0 Operating expenses: Research and development 0.4 0.9 0.4 0.9 Selling, general and administrative 11.8 19.9 12.1 15.3 Operating income (loss) 9.1 (1.4) 8.3 3.9 Other income (expense), net 0.1 0.0 0.1 (0.4) Income (loss) from continuing operations before income taxes 9.2 (1.4) 8.5 3.5 Income tax expense (benefit) 2.3 (0.4) 2.0 (0.1) Income (loss) from continuing operations 6.9 (0.9) 6.4 3.5 Income (loss) from discontinued operations, net of income taxes - (0.1) - (1.3) Non-controlling interest 0.4 0.1 0.2 0.0 Net income (loss) attributable to The Shyft Group, Inc. 6.5 (1.1) 6.2 2.1

Quarter Ended June 30, 2021 Compared to the Quarter Ended June 30, 2020

Sales

For the quarter ended June 30, 2021, we reported consolidated sales of $244.0 million, compared to $124.0 million for the second quarter of 2020, an increase of $120.0 million or 96.8%. This increase reflects a sales volume increase net of pricing of $120.0 million including acquired business driven by strong demand in the current period versus lower sales in the COVID-19 impacted prior period.

Cost of Products Sold

Cost of products sold was $192.1 million in the second quarter of 2021, compared to $100.0 million in the second quarter of 2020, an increase of $92.1 million or 92.1%. Cost of products sold increased $98.4 million due to higher sales volumes including acquired business, unfavorable product mix of $2.2 million, partially offset by other productivity and cost reductions of $8.5 million.

Gross Profit

Gross profit was $51.9 million for the second quarter of 2021, compared to $24.0 million for the second quarter of 2020, an increase of $27.9 million, or 116.2%. Gross profit increased $23.6 million due to higher sales volumes including acquired business, $8.5 million due to productivity and other cost reductions, partially offset by unfavorable product pricing and mix of $4.2 million.

Operating Expenses

Operating expenses were $29.7 million for the second quarter of 2021, compared to $25.7 million for the second quarter of 2020, an increase of $4.0 million or 15.3%. Research and development expense in the second quarter of 2021 was $0.9 million, compared to $1.1 million in the second quarter of 2020, a decrease of $0.2 million. Selling, general and administrative expense was $28.7 million in the second quarter of 2021, compared to $24.6 million for the second quarter of 2020, an increase of $4.1 million or 16.8%, primarily driven by an increase in compensation expense related to growth and acquisition of $4.9 million versus cost reduction actions taken in the second quarter of 2020 and higher professional services of $3.7 million. These increases were partially offset by the accelerated depreciation of the ERP system and write-off of related construction in process of $4.5 million in the second quarter of 2020.

Other Income (Expense)

Interest expense was $0.2 million for the second quarter of 2021, compared to $0.5 million for the second quarter of 2020, driven by lower borrowings and interest support more than offsetting periodic expense. Other income was $0.5 million in the second quarter of 2021 and 2020.

Income Tax Expense

Our effective income tax rate was 24.7% in the second quarter of 2021, compared to 32.5% in the second quarter of 2020. The effective tax rates for 2021 and 2020 reflect the impact of current statutory income tax rates on our Income (loss) before taxes affected favorably in 2021, and unfavorably in 2020, by a discrete tax benefit of $0.2 million in each year related to the difference in stock compensation expense recognized for book purposes and tax purposes upon vesting. Income from Continuing Operations Income from continuing operations for the quarter ended June 30, 2021 increased by $18.1 million to $17.0 million compared to a loss of $1.1 million for the quarter ended June 30, 2020. On a diluted per share basis, income from continuing operations increased $0.47 to $0.44 in the second quarter of 2021 compared to ($0.03) per share in the second quarter of 2020. Driving this increase were the factors noted above.

Income (Loss) from Discontinued Operations

Income from discontinued operations, net of income taxes for the quarter ended June 30, 2021 increased by $0.2 million compared to Loss from discontinued operations of $0.2 million for the quarter ended June 30, 2020 due to the completion of the sale of the ERV business in February 2020.

Adjusted EBITDA

Our consolidated Adjusted EBITDA in the second quarter of 2021 was $28.6 million, compared to $9.4 million for the second quarter of 2020, an increase of $19.2 million or 205.6%.

The table below describes the changes in Adjusted EBITDA for the three months ended June 30, 2021 compared to the same period of 2020 (in millions):

Adjusted EBITDA three months ended June 30, 2020 $ 9.4 Sales volume including acquired business 23.6 Product pricing and mix (4.2) Productivity and other cost reductions 8.5 General and administrative costs and other (8.7) Adjusted EBITDA three months ended June 30, 2021 $ 28.6

Order Backlog

Our order backlog by reportable segment is summarized in the following table (in thousands):

June 30, June 30, 2021 2020 Fleet Vehicles and Services $ 660,908 $ 286,955 Specialty Vehicles 90,516 50,540 Total consolidated $ 751,424 $ 337,495

The consolidated backlog at June 30, 2021, totaled $751.4 million, up 122.6%, compared to $337.5 million at June 30, 2020, which reflects strong demand for vehicles across the Company’s product portfolio.

Our Fleet Vehicles and Services backlog increased by $374.0 million, or 130.3%, which reflects strong demand for vehicles across the Company’s product portfolio. Our Specialty Vehicles segment backlog increased by $40.0 million, or 79.1%, due to increased motor home chassis and service truck body orders.

Orders in the backlog are subject to modification, cancellation or rescheduling by customers. Although the backlog of unfilled orders is one of many indicators of market demand, several factors, such as changes in production rates, available capacity, new product introductions, supply of chassis, and competitive pricing actions, may affect actual sales. Accordingly, a comparison of backlog from period-to-period is not necessarily indicative of eventual actual shipments. Six Months Ended June 30, 2021 Compared to the Six Months Ended June 30, 2020 Sales

For the six months ended June 30, 2021, we reported consolidated sales of $441.9 million, compared to $300.9 million for the first six months of 2020, an increase of $141.0 million or 46.8%. This increase reflects a sales volume increase net of pricing of $141.0 million including acquired business driven by strong demand in the current period versus lower sales in the COVID-19 impacted prior period.

Cost of Products Sold

Cost of products sold was $350.0 million in the first six months of 2021, compared to $240.6 million in the first six months of 2020, an increase of $109.4 million or 45.5%. Cost of products sold increased $117.1 million due to higher sales volumes including acquired business, pre-production costs of $2.3 million, partially offset by other productivity and cost reductions of $10.0 million.

Gross Profit

Gross profit was $91.9 million for the first six months of 2021, compared to $60.3 million for the first six months of 2020, an increase of $31.6 million, or 52.4%. Gross profit increased $28.5 million due to higher sales volumes including acquired business, $10.0 million due to productivity and other cost reductions, partially offset by pre-production costs of $2.3 million and unfavorable product pricing and mix of $4.6 million.

Operating Expenses

Operating expenses were $55.0 million for the first six months of 2021, compared to $48.7 million for the first six months of 2020, an increase of $6.3 million or 13.0%. Research and development expense in the first six months of 2021 was $1.7 million, compared to $2.7 million in the first six months of 2020, a decrease of $1.0 million. Selling, general and administrative expense was $53.3 million in the first six months of 2021, compared to $46.0 million for the first six months of 2020, an increase of $7.3 million or 15.8%, primarily driven by an increase in compensation expense related to growth and acquisition of $8.1 million versus cost reduction actions taken in the first six months of 2020 and higher professional services of $3.7 million. These increases were partially offset by the accelerated depreciation of the ERP system and write-off of related construction in process of $4.5 million in the second quarter of 2020 that did not recur in 2021.

Other Income (Expense)

Interest expense was $0.1 million for the first six months of 2021, compared to $1.2 million for the first six months of 2020, driven by lower borrowings and interest support more than offsetting periodic expense. Other income was $0.7 million in the first six months of 2021 compared to insignificant Other income for the first six months of 2020.

Income Tax Expense

Our effective income tax rate was 24.1% in the first six months of 2021, compared to (1.6%) in the first six months of 2020. The effective tax rate for 2021 reflects the impact of current statutory income tax rates on our Income before taxes partially offset by a discrete tax benefit of $0.7 million related to the difference in stock compensation expense recognized for book purposes and tax purposes upon vesting.

The effective tax rate for the six months ended June 30, 2021 compares unfavorably to the comparable period in 2020 due to a favorable adjustment recorded in 2020 because of provisions of the CARES Act allowing the carryback of tax net operating losses (“NOL”) incurred in the years 2018 through 2020 for five years. The sale of our ERV business in 2020 placed the Company into a tax NOL position because of the reversal of certain deferred tax assets recorded in 2019. As a result, this NOL will be carried back to offset taxable income in years when the federal corporate income tax rate was 35%, as opposed to the 21% rate in effect at the time the deferred tax assets were recorded. The resultant favorable tax rate differential allowed us to record a $2.6 million current year tax benefit as a discrete item. Income from Continuing Operations Income from continuing operations for the six months ended June 30, 2021, increased by $17.9 million, or 168.5%, to $28.5 million compared to $10.6 million for the six months ended June 30, 2020. On a diluted per share basis, income from continuing operations increased $0.47 to $0.76 in the first six months of 2021 compared to $0.29 per share in the first six months of 2020. Driving this increase were the factors noted above. Income (Loss) from Discontinued Operations

Income from discontinued operations, net of income taxes for the six months ended June 30, 2021 increased by $4.1 million to $0.1 million compared to Loss from discontinued operations of $4.0 million for the six months ended June 30, 2020 due to the completion of the sale of the ERV business in February 2020.

Adjusted EBITDA

Our consolidated Adjusted EBITDA for the six months ended June 30, 2021 was $47.7 million, compared to $27.7 million for the six months ended June 30, 2020, an increase of $20.0 million or 72.2%.

The table below describes the changes in Adjusted EBITDA for the six months ended June 30, 2021 compared to the same period of 2020 (in millions):

Adjusted EBITDA six months ended June 30, 2020 $ 27.7 Sales volume including acquired business 28.5 Product pricing and mix (4.6) Productivity and other cost reductions 10.0 Pre-production costs (2.3) General and administrative costs and other (11.6) Adjusted EBITDA six months ended June 30, 2021 $ 47.7

Reconciliation of Non-GAAP Financial Measures

This report presents Adjusted EBITDA (earnings before interest, taxes, depreciation and amortization), which is a non-GAAP financial measure. This non-GAAP measure is calculated by excluding items that we believe to be infrequent or not indicative of our underlying operating performance, as well as certain non-cash expenses. We define Adjusted EBITDA as income from continuing operations before interest, income taxes, depreciation and amortization, as adjusted to eliminate the impact of restructuring charges, acquisition related expenses and adjustments, non-cash stock-based compensation expenses, and other gains and losses not reflective of our ongoing operations. Adjusted EBITDA for all prior periods presented has been recast to conform to the current presentation.

We present the non-GAAP measure Adjusted EBITDA because we consider it to be an important supplemental measure of our performance. The presentation of Adjusted EBITDA enables investors to better understand our operations by removing items that we believe are not representative of our continuing operations and may distort our longer-term operating trends. We believe this measure to be useful to improve the comparability of our results from period to period and with our competitors, as well as to show ongoing results from operations distinct from items that are infrequent or not indicative of our continuing operating performance. We believe that presenting this non-GAAP measure is useful to investors because it permits investors to view performance using the same tools that management uses to budget, make operating and strategic decisions, and evaluate our historical performance. We believe that the presentation of this non-GAAP measure, when considered together with the corresponding GAAP financial measures and the reconciliations to that measure, provides investors with additional understanding of the factors and trends affecting our business than could be obtained in the absence of this disclosure.

We use Adjusted EBITDA to evaluate the performance of and allocate resources to our segments. Adjusted EBITDA is also used, along with other financial and non-financial measures, for purposes of determining annual incentive compensation for our management team and long-term incentive compensation for certain members of our management team.

The following table reconciles Income from continuing operations to Adjusted EBITDA for the periods indicated.

Financial Summary (Non-GAAP) Consolidated (In thousands, Unaudited)

Our Segments

For certain financial information related to each segment, see "Note 11 – Business Segments," of the Notes to Condensed Consolidated Financial Statements appearing in Item 1 of this Form 10-Q.

Fleet Vehicles and Services

Financial Data (Dollars in Thousands) Three Months Ended June 30, 2021 2020 Amount Percentage Amount Percentage

Sales $ 168,273 100.0% $ 97,238 100.0% Adjusted EBITDA 28,287 16.8% 13,652 14.0%

Sales in our FVS segment were $168.3 million for the second quarter of 2021, compared to $97.2 million for the second quarter of 2020, an increase of $71.0 million or 73.1%. This increase was due to a sales volume increase of $73.2 million, partially offset by unfavorable product pricing and mix of $2.2 million.

Adjusted EBITDA in our FVS segment for the second quarter of 2021 was $28.3 million compared to $13.7 million in the second quarter of 2020, an increase of $14.6 million or 107.2%. This increase was due to $14.6 million in higher sales volumes, other productivity and cost reductions of $4.2 million, partially offset by an unfavorable pricing and mix of $3.9 million and $0.3 million of higher operating expense.

Financial Data (Dollars in Thousands) Six Months Ended June 30, 2021 2020 Amount Percentage Amount Percentage

Sales $ 299,946 100.0% $ 232,926 100.0% Adjusted EBITDA 46,497 15.5% 35,388 15.2%

Sales in our FVS segment were $299.9 million for the six months ended June 30, 2021, compared to $232.9 million for the six months ended June 30, 2020, an increase of $67.0 million or 28.8%. This increase was due to a sales volume increase of $72.0 million, partially offset by unfavorable product pricing and mix of $5.0 million.

Adjusted EBITDA in our FVS segment for the six months ended June 30, 2021, was $46.5 million compared to $35.4 million for the six months ended June 30, 2020, an increase of $11.1 million or 31.4%. This increase was due to $14.3 million in higher sales volumes, other productivity and cost reductions of $5.1 million, partially offset by unfavorable pricing and mix of $4.1 million, $2.3 million of pre- production costs, and $1.9 million of increased operating expense.

Specialty Vehicles

Financial Data (Dollars in Thousands) Three Months Ended June 30, 2021 2020 Amount Percentage Amount Percentage

Sales $ 75,709 100.0% $ 26,732 100.0% Adjusted EBITDA 8,637 11.4% 1,219 4.6%

Sales in our SV segment were $75.7 million in the second quarter of 2021, compared to $26.7 million in the second quarter ended 2020, an increase of $49.0 million or 183.2%. This increase was due to a sales volume increase of $49.0 million including acquired business.

Adjusted EBITDA for our SV segment for the second quarter of 2021 was $8.6 million, compared to $1.2 million in the second quarter of 2020, an increase of $7.4 million or 608.5%. This increase was due to $7.4 million in higher sales volumes including acquired business.

Financial Data (Dollars in Thousands) Six Months Ended June 30, 2021 2020 Amount Percentage Amount Percentage

Sales $ 141,924 100.0% $ 67,992 100.0% Adjusted EBITDA 15,653 11.0% 4,940 7.3%

Sales in our SV segment were $141.9 million for the six months ended June 31, 2021, compared to $68.0 million for the six months ended June 31, 2020, an increase of $73.9 million or 108.7%. This increase was due to a sales volume increase of $73.9 million including acquired business.

Adjusted EBITDA for our SV segment for the six months ended June 31, 2021, was $15.7 million, compared to $4.9 million for the six months ended June 31, 2020, an increase of $10.7 million or 216.9%. This increase was due to $10.7 million in higher sales volumes including acquired business.

LIQUIDITY AND CAPITAL RESOURCES

Cash Flows

Cash and cash equivalents decreased by $16.8 million to $4.2 million at June 30, 2021, compared to $21.0 million at December 31, 2020. These funds, in addition to cash generated from future operations and available credit facilities, are expected to be sufficient to finance our foreseeable liquidity and capital needs, including potential future acquisitions.

Cash Flow from Operating Activities

We generated $3.2 million of cash from operating activities during the six months ended June 30, 2021, an increase in cash provided of $14.9 million from $11.7 million of cash used by operating activities during the six months ended June 30, 2020. Cash flow from operating activities increased due to a $2.6 million increase in net income adjusted for non-cash charges to operations and a $12.3 million increase in the change in net working capital. The change in net working capital is attributable to a $40.4 million increase in the change in payables and a $19.1 million increase in the change in other liabilities partially offset by a $29.0 million increase in the change in receivables and contract assets and a $24.0 million increase in the change in inventories.

These changes were primarily driven by increased sales of $141.0 million, or 46.8% in the six-months ended June 30, 2021, compared to the same period in 2020, driven by strong demand in the current period and the comparatively lower sales resulting from the impact of the COVID-19 pandemic in the comparative period. Corresponding increases in the change in receivables, inventories, and payables resulted from the need to fulfill increased sales in the current period and expected production in the third quarter of 2021 related to the ramp up of production of new Velocity vehicles.

Cash Flow from Investing Activities

We used $12.0 million of cash for investing activities during the six months ended June 30, 2021, an increase of cash used of $61.2 million from $49.2 million of cash provided by investing activities during the six months ended June 30, 2020. Cash flow from investing activities decreased primarily due to a $6.4 million increase in purchases of property, plant and equipment and $55.0 million of proceeds from the sale of the ERV business not repeated in the current period.

Cash Flow from Financing Activities

We used $8.1 million of cash for financing activities during the six months ended June 30, 2021, a decrease of cash used of $24.8 million from $32.9 million of cash used by financing activities during the six months ended June 30, 2020. Cash flow from financing activities increased primarily due to a net $30.0 million decrease in payments on long-term debt, partially offset by a $3.3 million increase in the purchase and retirement of common stock and $1.8 million increase in exercise and vesting of stock awards.

Contingent Obligations

Spartan-Gimaex Joint Venture

In February 2015, the Company and Gimaex Holding, Inc. initiated discussions to dissolve the Spartan-Gimaex joint venture. Further to legal proceedings initiated by the Company to dissolve and liquidate the joint venture, the court appointed the Company as liquidating trustee of the joint venture. As of June 2021, the liquidation is substantially complete, and the Company does not expect any material impact to our future operating results. EPA Information Request In May 2020, the Company received a letter from the United States Environmental Protection Agency (“EPA”) requesting certain information as part of an EPA investigation regarding a potential failure to affix emissions labels on vehicles to determine the Company’s compliance with applicable laws and regulations. This information request pertains to chassis, vocational vehicles, and vehicles that the Company manufactured or imported into the U.S. between January 1, 2017 to the date the Company received the request in May 2020. The Company responded to the EPA’s request and furnished the requested materials in the third quarter of 2020. An estimate of possible penalties or loss, if any, cannot be made at this time.

Debt

As a result, at June 30, 2021, under the Credit Agreement, as amended, we may borrow up to $175.0 million from the Lenders under a secured revolving credit facility which matures August 8, 2023. We may also request an increase in the facility of up to $50.0 million in the aggregate, subject to customary conditions. The credit facility is also available for the issuance of letters of credit of up to $20.0 million and swing line loans of up to $30.0 million subject to certain limitations and restrictions as of June 30, 2021. This revolving credit facility carries an interest rate of either (i) the highest of prime rate, the federal funds effective rate from time to time plus 0.5%, or the one month adjusted LIBOR plus 1.0%; or (ii) adjusted LIBOR, in each case plus a margin based upon our ratio of debt to earnings from time to time. The applicable borrowing rate including margin was 1.38% (or one-month LIBOR plus 1.25%) at June 30, 2021. The credit facility is secured by security interests in, and liens on, all assets of the borrowers and guarantors, other than real property and certain other excluded assets. At June 30, 2021, and December 31, 2020, we had outstanding letters of credit totaling $0.8 million and $0.5 million, respectively, related to our workers’ compensation insurance.

Under the terms of our Credit Agreement, available borrowings (exclusive of outstanding borrowings) totaled $115.8 million and $125.8 million at June 30, 2021 and December 31, 2020, respectively. The Credit Agreement requires us to maintain certain financial ratios and other financial covenants; prohibits us from incurring additional indebtedness; limits certain acquisitions, investments, advances or loans; limits our ability to pay dividends in certain circumstances; and restricts substantial asset sales, all subject to certain exceptions and baskets. At June 30, 2021 and December 31, 2020, we were in compliance with all covenants in our Credit Agreement.

Equity Securities

On April 28, 2016, our Board of Directors authorized the repurchase of up to 1.0 million shares of our common stock in open market transactions. At June 30, 2021 there were 0.4 million shares remaining under this repurchase authorization. If we were to repurchase the remaining 0.4 million shares of stock under the repurchase program, it would cost us approximately $16.1 million based on the closing price of our stock on July 30, 2021. We believe that we have sufficient resources to fund any potential stock buyback in which we may engage.

Dividends

The amounts or timing of any dividends are subject to earnings, financial condition, liquidity, capital requirements and such other factors as our Board of Directors deems relevant. In August 2020, the Board of Directors approved the change of the frequency of dividend payments from semi-annual to quarterly. We declared dividends on our outstanding common shares in 2020 and 2021 as shown in the table below.

Dividend per share Date dividend declared Record date Payment date ($) May 7, 2021 May 18, 2021 June 18, 2021 $ 0.025 Feb. 15, 2021 Feb. 25, 2021 Mar. 25, 2021 $ 0.025 Nov. 6, 2020 Nov. 18, 2020 Dec. 18, 2020 $ 0.025 Aug. 6, 2020 Aug. 18, 2020 Sep. 18, 2020 $ 0.025 May 8, 2020 May 18, 2020 Jun. 18, 2020 $ 0.050

EFFECT OF INFLATION

Inflation affects us in two principal ways. First, our revolving credit agreement is generally tied to the prime and LIBOR interest rates so that increases in those interest rates would be translated into additional interest expense. Second, general inflation impacts prices paid for labor, parts and supplies. Whenever possible, we attempt to cover increased costs of production and capital by adjusting the prices of our products. However, we generally do not attempt to negotiate inflation-based price adjustment provisions into our contracts. Since order lead times can be as much as twelve months, we have limited ability to pass on cost increases to our customers on a short-term basis. In addition, the markets we serve are competitive in nature, and competition limits our ability to pass through cost increases in many cases. We strive to minimize the effect of inflation through cost reductions and improved productivity. Refer to the Commodities Risk section in Item 3 of this Form 10-Q, for further information regarding commodity cost fluctuations.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Interest Rate Risk

We are exposed to market risks related to changes in interest rates and the effect of such a change on outstanding variable rate short-term and long-term debt. At June 30, 2021, we had $22.4 million in debt outstanding under our variable rate short-term and long-term debt agreements. An increase of 100 basis points in interest rates would result in additional interest expense of $0.2 million on an annualized basis. We believe that we have sufficient financial resources to accommodate this hypothetical increase in interest rates. We do not enter into market-risk-sensitive instruments for trading or other purposes.

The interest rate charged on our outstanding borrowings pursuant to our credit facility is currently based on LIBOR, as described in Part 1, Item 1, "Note 5 – Debt" of this Form 10-Q. Our credit facility provides for the transition to a replacement for LIBOR, and it also provides for an alternative to LIBOR, as described in Part 1, Item 1, "Note 5 – Debt" of this Form 10-Q. If LIBOR ceases to exist, our interest expense may increase. It is also possible that the overall financing market may be disrupted as a result of the phase-out or replacement of LIBOR with SOFR or any other reference rate. Increased interest expense and/or disruption in the financial market could have a material adverse effect on our business, financial condition, or results of operations.

Commodities Risk

We are also exposed to changes in the prices of raw materials, primarily steel and aluminum, along with components that are made from these raw materials. We generally do not enter into derivative instruments for the purpose of managing exposures associated with fluctuations in steel and aluminum prices. We do, from time to time, engage in pre-buys of components that are impacted by changes in steel, aluminum and other commodity prices in order to mitigate our exposure to such price increases and align our costs with prices quoted in specific customer orders. We also actively manage our material supply sourcing and may employ various methods to limit risk associated with commodity cost fluctuations due to normal market conditions and other factors including tariffs. See Management’s Discussion and Analysis of Financial Condition and Results of Operations included in Part 1, Item 2 of this Form 10-Q for information on the impacts of changes in input costs during the three and six months ended June 30, 2021.

We do not believe that there has been a material change in the nature or categories of the primary market risk exposures or in the particular markets that present our primary risk of loss. As of the date of this report, we do not know of or expect any material changes in the general nature of our primary market risk exposure in the short-term.

Prevailing interest rates, interest rate relationships and commodity costs are primarily determined by market factors that are beyond our control. All information provided in response to this item consists of forward-looking statements. Reference is made to the section captioned “Forward-Looking Statements” before Part I of this Quarterly Report on Form 10-Q for a discussion of the limitations on our responsibility for such statements.

Item 4. Controls and Procedures.

Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of June 30, 2021. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer, concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were not effective due to a material weakness in our internal control over financial reporting that was disclosed in the Annual Report on Form 10-K for the year ended December 31, 2020.

Notwithstanding the identified material weakness, management has concluded that the condensed consolidated financial statements included in this Form 10-Q fairly present in all material respects our financial condition, results of operations and cash flows as of and for the periods presented in accordance with U.S. generally accepted accounting principles.

Remediation

We are executing against the remediation plan previously disclosed in the Annual Report on Form 10-K for the year ended December 31, 2020. The material weakness will not be considered remediated until the applicable control operates for a sufficient period of time and management has concluded, through testing, that the control objective is achieved. We are currently tracking to our action plan for remediation of this material weakness prior to the end of fiscal 2021.

Changes in Internal Control over Financial Reporting

In response to the COVID-19 pandemic, we have required certain employees, some of whom are involved in the operation of our internal controls over financial reporting, to work from home. Despite this change and other than the remediation efforts discussed above, there have been no changes in our internal control over financial reporting that occurred during the second quarter of fiscal 2021 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. We are continually monitoring and assessing the COVID-19 pandemic on our internal controls to minimize any impact it may have on their design and operating effectiveness.

PART II. OTHER INFORMATION

Item 1A. Risk Factors

We have included in Part I, Item 1A of our Annual Report on Form 10-K for the year ended December 31, 2020, a description of certain risks and uncertainties that could affect our business, future performance or financial condition (the “Risk Factors”). There have been no material changes from the disclosure provided in the Form 10-K for the year ended December 31, 2020 with respect to the Risk Factors. Investors should consider the Risk Factors prior to making an investment decision with respect to our stock.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

Issuer Purchases of Equity Securities

On April 28, 2016, our Board of Directors authorized the repurchase of up to 1.0 million shares of our common stock in open market transactions. During the quarter ended June 30, 2021, no shares were repurchased under this authorization.

Total Number Number of of Shares Total Shares that Average Number of Purchased May Yet Be Period Price Paid Shares as Part of Purchased per Share Purchased Publicly Under the Announced Plans or Plans or Programs(1) Programs April 1 to April 30 11,826 $ 37.76 - 408,994 May 1 to May 31 - - - 408,994 June 1 to June 30 9,217 41.02 - 408,994 Total 21,043 - 408,994

(1)This column reflects the number of shares that may yet be purchased pursuant to the April 28, 2016 Board of Directors authorization described above.

During the quarter ended June 30, 2021, 21,043 shares were delivered by associates in satisfaction of tax withholding obligations that occurred upon the vesting of restricted shares.

Item 6. Exhibits.

(a) Exhibits. The following exhibits are filed as a part of this report on Form 10-Q:

Exhibit No. Document

10.1 Fifth Amendment to Credit Agreement, dated April 20, 2021, by and among the Company and its affiliates, Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto.

10.2 Sixth Amendment to Credit Agreement, dated July 16, 2021, by and among the Company and its affiliates, Wells Fargo Bank, National Association, as administrative agent, and the lenders party thereto.

31.1 Certification of President and Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act.

31.2 Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act.

32 Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. § 1350.

101.INS Inline XBRL Instance Document (the Instance Document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)

101.SCH Inline XBRL Taxonomy Extension Schema Document

101.CAL Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE Inline XBRL Taxonomy Extension Presentation Linkbase Document

104 Cover Page Interactive Data File (Embedded within the Inline XBRL document and included in Exhibit 101)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: August 5, 2021 THE SHYFT GROUP, INC.

By /s/ Jonathan C. Douyard Jonathan C. Douyard Chief Financial Officer

Execution Version

FIFTH AMENDMENT TO CREDIT AGREEMENT

This FIFTH AMENDMENT TO CREDIT AGREEMENT (this “Amendment”) is dated as of April 20, 2021, and effective in accordance with Section 3 below, by and among THE SHYFT GROUP, INC. (f/k/a SPARTAN MOTORS, INC.) (the “Company”), THE SHYFT GROUP GLOBAL, INC. (f/k/a SPARTAN MOTORS GLOBAL, INC.), UTILIMASTER SERVICES, LLC, THE SHYFT GROUP USA, INC. (f/k/a SPARTAN MOTORS USA, INC.) and FORTRESS RESOURCES, LLC (collectively, with the Company, the “Borrowers”), the Guarantors (as defined in the Credit Agreement referred to below) party hereto, the Lenders referred to below and WELLS FARGO BANK, NATIONAL ASSOCIATION, a national banking association, as administrative agent for the Lenders (“Administrative Agent”).

STATEMENT OF PURPOSE:

WHEREAS, the Borrowers, certain financial institutions party thereto (the “Lenders”) and the Administrative Agent have entered into that certain Credit Agreement dated as of August 8, 2018 (as amended, restated, supplemented or otherwise modified from time to time prior to the date hereof, the “Existing Credit Agreement”, and as amended by this Amendment, the “Credit Agreement”);

WHEREAS, the Borrowers have requested, and subject to the terms and conditions set forth herein, the Administrative Agent and the Lenders party hereto have agreed, to amend the Existing Credit Agreement as more specifically set forth herein;

NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto hereby agree as follows:

Section 1. Capitalized Terms. All capitalized undefined terms used in this Amendment (including, without limitation, in the introductory paragraph and the statement of purpose hereto) shall have the meanings assigned thereto in the Credit Agreement (as amended by this Amendment).

Section 2. Amendment to Existing Credit Agreement. Effective as of the Amendment Effective Date (as defined below) and subject to and in accordance with the terms and conditions set forth herein, the parties hereto agree that Section 2.05(a) of the Existing Credit Agreement is amended and restated to read as follows:

“General. Subject to the terms and conditions set forth herein, the Swingline Lender agrees to make Swingline Loans to the Borrowers from time to time during the Availability Period, in an aggregate principal amount at any time outstanding that will not result in (i) the aggregate principal amount of outstanding Swingline Loans exceeding $40,000,000, (ii) the sum of the total Revolving Credit Exposures exceeding the total Revolving Credit Commitments, (iii) the aggregate principal amount of outstanding Floorplan Swingline Loans exceeding $35,000,000 (the “Floorplan Swingline Commitment”), and (iv) the aggregate principal amount of outstanding W/C Swingline Loans exceeding $5,000,000; provided that the Swingline Lender shall not be required to make a Swingline Loan to refinance an outstanding Swingline Loan. Notwithstanding anything herein to the contrary, for purposes of determining the amount of the Loans and Letters of Credit that may be made under this Agreement, the Administrative Agent may assume that the aggregate amount of the Swingline Loans made by the Swingline Lender is $40,000,000, absent a written agreement to the contrary among the Company, the Swingline Lender and the Administrative Agent. Within the foregoing limits and subject to the terms and conditions set forth herein, the Borrowers may borrow, prepay and re-borrow Swingline Loans.”

Section 3. Conditions to Effectiveness. This Amendment shall be deemed to be effective upon the Administrative Agent’s receipt of this Amendment duly executed by each of the Borrowers, the Guarantors, the Administrative Agent, the Required Lenders and the Swingline Lenders (such date, the “Amendment Effective Date”).

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Section 4. Representations and Warranties. By its execution hereof, each Borrower hereby represents and warrants to the Administrative Agent and the Lenders that, as of the date hereof after giving effect to this Amendment:

(a) each of the representations and warranties made by the Borrowers in or pursuant to the Loan Documents is true and correct in all material respects (except to the extent that such representation and warranty is subject to a materiality or Material Adverse Effect qualifier, in which case it shall be true and correct in all respects), in each case, on and as of the date hereof as if made on and as of the date hereof, except to the extent that such representations and warranties relate to an earlier date, in which case such representations and warranties are true and correct in all material respects as of such earlier date;

(b) it has the right and power and is duly authorized and empowered to enter into, execute and deliver this Amendment and to perform and observe the provisions of this Amendment;

(c) this Amendment has been duly authorized and approved by such Borrower’s board of directors or other governing body, as applicable, and constitutes a legal, valid and binding obligation of such Borrower, enforceable against such Borrower in accordance with its terms, subject to applicable bankruptcy, insolvency, reorganization, moratorium or other laws affecting creditors’ rights generally and subject to general principles of equity, regardless of whether considered in a proceeding in equity or at law; and

(d) the execution, delivery and performance of this Amendment do not conflict with, result in a breach in any of the provisions of, constitute a default under, or result in the creation of a Lien upon any assets or property of any of the Borrowers, or any of their respective Subsidiaries, under the provisions of, such Borrower’s or such Subsidiary’s organizational documents or any material agreement to which such Borrower or Subsidiary is a party.

Section 5. Effect of this Amendment. On and after the Amendment Effective Date, references in the Credit Agreement to “this Agreement” (and indirect references such as “hereunder”, “hereby”, “herein”, and “hereof”) and in any Loan Document to the “Credit Agreement” shall be deemed to be references to the Credit Agreement as modified hereby. Except as expressly provided herein, the Credit Agreement and the other Loan Documents shall remain unmodified and in full force and effect. Except as expressly set forth herein, this Amendment shall not be deemed (a) to be a waiver of, or consent to, a modification or amendment of, any other term or condition of the Credit Agreement or any other Loan Document, (b) to prejudice any other right or rights which the Administrative Agent or the Lenders may now have or may have in the future under or in connection with the Credit Agreement or the other Loan Documents or any of the instruments or agreements referred to therein, as the same may be amended, restated, supplemented or otherwise modified from time to time, (c) to be a commitment or any other undertaking or expression of any willingness to engage in any further discussion with the Borrowers or any other Person with respect to any waiver, amendment, modification or any other change to the Credit Agreement or the Loan Documents or any rights or remedies arising in favor of the Lenders or the Administrative Agent, or any of them, under or with respect to any such documents or (d) to be a waiver of, or consent to or a modification or amendment of, any other term or condition of any other agreement by and among the Loan Parties, on the one hand, and the Administrative Agent or any other Lender, on the other hand.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Section 6. Costs and Expenses. The Borrowers hereby reconfirm their obligations pursuant to Section 9.03 of the Credit Agreement to pay and reimburse the Administrative Agent and its Affiliates in accordance with the terms thereof.

Section 7. Acknowledgments and Reaffirmations. Each Loan Party (a) consents to this Amendment and agrees that the transactions contemplated by this Amendment shall not limit or diminish the obligations of such Person under, or release such Person from any obligations under, any of the Loan Documents to which it is a party, (b) confirms and reaffirms its obligations under each of the Loan Documents to which it is a party and (c) agrees that each of the Loan Documents to which it is a party remains in full force and effect and is hereby ratified and confirmed.

Section 8. Governing Law. This Amendment shall be governed by, and construed in accordance with, the law of the State of New York.

Section 9. Counterparts. This Amendment may be executed in any number of counterparts, and by different parties hereto in separate counterparts and by facsimile signature, each of which counterparts when so executed and delivered shall be deemed to be an original and all of which taken together shall constitute but one and the same agreement.

Section 10. Electronic Transmission. Delivery of this Amendment by facsimile or pdf shall be effective as delivery of a manually executed counterpart hereof; provided that, upon the request of any party hereto, such facsimile or pdf shall be promptly followed by the original thereof.

Section 11. Entire Agreement. This Amendment is the entire agreement, and supercedes any prior agreements and contemporaneous oral agreements, of the parties concerning its subject matter. This Amendment is a Loan Document and is subject to the terms and conditions of the Credit Agreement.

[Signature Pages Follow]

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be duly executed as of the date and year first above written.

BORROWERS:

THE SHYFT GROUP, INC. THE SHYFT GROUP GLOBAL, INC. UTILIMASTER SERVICES, LLC THE SHYFT GROUP USA, INC. FORTRESS RESOURCES, LLC

By: /s/ Jonathan C. Douyard Name: Jonathan C. Douyard Title: Treasurer

GUARANTORS:

THE SHYFT GROUP UPFIT SERVICES, INC. THE SHYFT GROUP GTB, LLC ROYAL AT MCCLELLAN PARK LLC THE SHYFT GROUP DURAMAG LLC

By: /s/ Jonathan C. Douyard Name: Jonathan C. Douyard Title: Treasurer

The Shyft Group, Inc. Fifth Amendment to Credit Agreement Signature Page

WELLS FARGO BANK, NATIONAL ASSOCIATION, as Administrative Agent, a Swingline Lender, an Issuing Bank and Lender

By: /s/ Dustin Sentz Name: Dustin Sentz Title: Vice President

The Shyft Group, Inc. Fifth Amendment to Credit Agreement Signature Page

By: /s/ Michael Hall Name: Michael Hall Title: Authorized Officer

The Shyft Group, Inc. Fifth Amendment to Credit Agreement Signature Page

By: /s/ Scott Neiderheide Name: Scott Neiderheide Title: Senior Vice President

The Shyft Group, Inc. Fifth Amendment to Credit Agreement Signature Page

Execution Version

SIXTH AMENDMENT TO CREDIT AGREEMENT

This SIXTH AMENDMENT TO CREDIT AGREEMENT (this “Amendment”) is dated as of July 16, 2021, and effective in accordance with Section 3 below, by and among THE SHYFT GROUP, INC. (f/k/a SPARTAN MOTORS, INC.) (the “Company”), THE SHYFT GROUP GLOBAL, INC. (f/k/a SPARTAN MOTORS GLOBAL, INC.), UTILIMASTER SERVICES, LLC, THE SHYFT GROUP USA, INC. (f/k/a SPARTAN MOTORS USA, INC.) and FORTRESS RESOURCES, LLC (collectively, with the Company, the “Borrowers”), the Guarantors (as defined in the Credit Agreement referred to below) party hereto, the Lenders referred to below and WELLS FARGO BANK, NATIONAL ASSOCIATION, a national banking association, as administrative agent for the Lenders (“Administrative Agent”).

STATEMENT OF PURPOSE:

NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto hereby agree as follows:

(a) Section 1.01 of the Existing Credit Agreement is amended to insert the following new definitions in the appropriate alphabetical order therein to read as follows:

““Permitted Receivables Sale Transaction” means customary invoice discounting, receivables sale transactions or similar arrangements consistent with industry practice involving the sale of Receivables that is structured as a “true sale”, without recourse to the Borrowers and their Subsidiaries (except for customary representations, warranties, covenants and indemnities made in connection therewith or as is otherwise customary (as determined by the Company in good faith) for such transactions and does not provide recourse to any Borrower and its Subsidiaries for credit risk of the account parties on such Receivable), to a counterparty pursuant to an accelerated payment program that is not entered into as part of an accounts receivable securitization transaction or any revolving credit or term loan financing transaction and that provides for payment to any Borrower or one of its Subsidiaries on account of such Receivables prior to the date that such Receivables would otherwise be due; provided that (a) the portion of the purchase price with respect to any Receivable that must be paid in cash shall not be less than 96% (or such lesser percentage as the Administrative Agent may reasonably determine) of the original invoiced amount of such Receivable, (b) such arrangement shall be on arm’s length terms that are fair and reasonable to the Borrowers and their Subsidiaries (as determined in good faith by the Company) and (c) the aggregate book value of all Receivables that have been sold (or otherwise subjected to such arrangement) by the Borrowers and their Subsidiaries and that remain outstanding shall not at any time exceed $10,000,000.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document “Receivables” means accounts receivable of the Company or any of its Subsidiaries arising in the ordinary course of business from the sale of goods or services, including any thereof constituting or evidenced by chattel paper, instruments, accounts (as defined in the UCC) or general intangibles, and all proceeds thereof and rights (contractual and other) and collateral (including all general intangibles, documents, instruments and records) related thereto that are customarily transferred in connection with a receivables facility or similar monetization of such assets.”

(b) Section 2.05(a) of the Existing Credit Agreement is amended and restated to read as follows:

“General. Subject to the terms and conditions set forth herein, the Swingline Lender agrees to make Swingline Loans to the Borrowers from time to time during the Availability Period, in an aggregate principal amount at any time outstanding that will not result in (i) the aggregate principal amount of outstanding Swingline Loans exceeding $10,000,000, (ii) the sum of the total Revolving Credit Exposures exceeding the total Revolving Credit Commitments, (iii) the aggregate principal amount of outstanding Floorplan Swingline Loans exceeding $5,000,000 (the “Floorplan Swingline Commitment”), and (iv) the aggregate principal amount of outstanding W/C Swingline Loans exceeding $5,000,000; provided that the Swingline Lender shall not be required to make a Swingline Loan to refinance an outstanding Swingline Loan. Notwithstanding anything herein to the contrary, for purposes of determining the amount of the Loans and Letters of Credit that may be made under this Agreement, the Administrative Agent may assume that the aggregate amount of the Swingline Loans made by the Swingline Lender is $10,000,000, absent a written agreement to the contrary among the Company, the Swingline Lender and the Administrative Agent. Within the foregoing limits and subject to the terms and conditions set forth herein, the Borrowers may borrow, prepay and re-borrow Swingline Loans.”

(c) Section 6.01 of the Existing Credit Agreement is amended to delete “and” at the end of clause (h), re- letter existing clause (i) to clause (j), and to insert a new clause (i) to read as follows:

“(i) Indebtedness incurred in the ordinary course of business owing to a Manufacturer, or any other manufacturer of motor vehicles approved by the Administrative Agent in writing, to finance the acquisition by a Borrower or its Subsidiaries of Vehicles pursuant to a customary floorplan arrangement (such arrangement, a “Floorplan Arrangement”) in an aggregate principal amount not exceeding $30,000,000 at any time outstanding; and”

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document (d) Section 6.02 of the Existing Credit Agreement is amended to delete “and” at the end of clause (e), re- letter existing clause (f) to clause (h), and to insert new clauses (f) and (g) to read as follows:

“(f) Liens on Vehicles and any assets related thereto that are customarily subject to a Lien pursuant to a Floorplan Arrangement (as determined by the applicable Borrower in good faith) securing Indebtedness permitted under Section 6.01(i); provided that (i) the Indebtedness secured thereby does not exceed the cost of acquiring such Vehicles and related assets and (ii) such security interests shall not apply to any other property or assets of any Borrower or any Subsidiary;

(g) Liens on Receivables incurred in connection with any Permitted Receivables Sale Transaction; and”

(e) Section 6.08 of the Existing Credit Agreement is amended to replace “and” at the end of clause (iv) with a comma, insert “and” at the end clause (v), and to insert a new clause (vi) to read as follows:

“(vi) the foregoing shall not apply to customary restrictions contained in documentation governing a Permitted Receivables Sale Transaction.”

(f) Section 6.09 of the Existing Credit Agreement is amended to delete “and” at the end of clause (i), re- letter existing clause (j) to clause (k), and to insert a new clause (j) to read as follows:

“(j) the sale of Receivables prior to their stated due dates in connection with Permitted Receivable Sale Transactions; and”

(g) Section 8.09(a)(i) of the Existing Credit Agreement is amended to delete “or” at the end of clause (B), re-letter existing clause (C) to clause (D), and to insert a new clause (C) to read as follows:

“(C) on Receivables that are sold as part of any Permitted Receivables Sale Transaction or”

(h) Section 8.09(a)(ii) of the Existing Credit Agreement is amended and restated to read as follows:

“to release or subordinate any Lien on any Collateral granted to or held by the Administrative Agent under any Loan Document to the holder of any Lien permitted pursuant to Section 6.02(d) or Section 6.02(f); and”

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Section 3. Conditions to Effectiveness. This Amendment shall be deemed to be effective upon the Administrative Agent’s receipt of this Amendment duly executed by each of the Borrowers, the Guarantors, the Administrative Agent and the Required Lenders (such date, the “Amendment Effective Date”).

Section 4. Representations and Warranties. By its execution hereof, each Borrower hereby represents and warrants to the Administrative Agent and the Lenders that, as of the date hereof after giving effect to this Amendment:

(b) it has the right and power and is duly authorized and empowered to enter into, execute and deliver this Amendment and to perform and observe the provisions of this Amendment;

(e) no Unmatured Default or Event of Default has occurred and is continuing as of the date of this Amendment or will exist after giving effect to this Amendment.

Section 8. Governing Law. This Amendment shall be governed by, and construed in accordance with, the law of the State of New York.

[Signature Pages Follow]

BORROWERS:

THE SHYFT GROUP, INC. THE SHYFT GROUP GLOBAL, INC. UTILIMASTER SERVICES, LLC THE SHYFT GROUP USA, INC. FORTRESS RESOURCES, LLC

By: /s/ Jonathan C. Douyard Name: Jonathan C. Douyard Title: Treasurer

GUARANTORS:

THE SHYFT GROUP UPFIT SERVICES, INC. THE SHYFT GROUP GTB, LLC ROYAL AT MCCLELLAN PARK LLC THE SHYFT GROUP DURAMAG LLC

By: /s/ Jonathan C. Douyard Name: Jonathan C. Douyard Title: Treasurer

The Shyft Group, Inc. Sixth Amendment to Credit Agreement Signature Page

WELLS FARGO BANK, NATIONAL ASSOCIATION, as Administrative Agent, a Swingline Lender, an Issuing Bank and Lender

By: /s/ Dustin Sentz Name: Dustin Sentz Title: Vice President

The Shyft Group, Inc. Sixth Amendment to Credit Agreement Signature Page

By: /s/ Michael Hall Name: Michael Hall Title: Authorized Officer

The Shyft Group, Inc. Sixth Amendment to Credit Agreement Signature Page

By: /s/ Scott Neiderheide Name: Scott Neiderheide Title: Senior Vice President

The Shyft Group, Inc. Sixth Amendment to Credit Agreement Signature Page

CERTIFICATION

I, Daryl M. Adams, certify that:

1. I have reviewed this quarterly report on Form 10-Q of The Shyft Group, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 5, 2021 /s/ Daryl M. Adams Daryl M. Adams President and Chief Executive Officer The Shyft Group, Inc.

CERTIFICATION

I, Jonathan C. Douyard, certify that:

1. I have reviewed this quarterly report on Form 10-Q of The Shyft Group, Inc.;

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 5, 2021 /s/ Jonathan C. Douyard Jonathan C. Douyard Chief Financial Officer The Shyft Group, Inc.

CERTIFICATION

Each of the undersigned hereby certifies in his capacity as an officer of The Shyft Group, Inc. (the “Company”), pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350 that:

1. The Quarterly Report on Form 10-Q of the Company for the period ended June 30, 2021 (the “Report”) fully complies with the requirements of Section 13(a) of the Securities and Exchange Act of 1934 (15 U.S.C. 78m); and

2. The information contained in the Report fairly presents, in all material respects, the financial condition at the end of such period and results of operations of the Company for such period.

Dated: August 5, 2021 /s/ Daryl M. Adams Daryl M. Adams President and Chief Executive Officer

Dated: August 5, 2021 /s/ Jonathan C. Douyard Jonathan C. Douyard Chief Financial Officer

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Document And Entity 6 Months Ended Information - shares Jun. 30, 2021 Jul. 30, 2021 Document Information [Line Items] Entity Central Index Key 0000743238 Entity Registrant Name SHYFT GROUP, INC. Amendment Flag false Current Fiscal Year End Date --12-31 Document Fiscal Period Focus Q2 Document Fiscal Year Focus 2021 Document Type 10-Q Document Quarterly Report true Document Period End Date Jun. 30, 2021 Document Transition Report false Entity File Number 001-33582 Entity Incorporation, State or Country Code MI Entity Tax Identification Number 38-2078923 Entity Address, Address Line One 41280 Bridge Street Entity Address, City or Town Novi Entity Address, State or Province MI Entity Address, Postal Zip Code 48375 City Area Code 517 Local Phone Number 543-6400 Title of 12(b) Security Common Stock Trading Symbol SHYF Security Exchange Name NASDAQ Entity Current Reporting Status Yes Entity Interactive Data Current Yes Entity Filer Category Accelerated Filer Entity Small Business false Entity Emerging Growth Company false Entity Shell Company false Entity Common Stock, Shares Outstanding 35,350,265

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Condensed Consolidated Balance Sheets (Current Jun. 30, 2021Dec. 31, 2020 Period Unaudited) - USD ($) $ in Thousands Current assets: Cash and cash equivalents $ 4,178 $ 20,995 Accounts receivable, less allowance of $136 and $116 101,879 64,695 Contract assets 15,370 9,414 Inventories, net 68,420 46,428 Other receivables – chassis pool agreements 13,983 6,503 Other current assets 8,859 8,172 Total current assets 212,689 156,207 Property, plant and equipment, net 54,335 45,734 Right of use assets – operating leases 41,905 43,430 Goodwill 48,677 49,481 Intangible assets, net 54,684 56,386 Other assets 1,162 2,052 Net deferred tax asset 5,625 5,759 TOTAL ASSETS 419,077 359,049 Current liabilities: Accounts payable 74,749 47,487 Accrued warranty 6,623 5,633 Accrued compensation and related taxes 17,799 17,134 Deposits from customers 377 756 Operating lease liability 7,495 7,508 Other current liabilities and accrued expenses 9,774 8,121 Short-term debt – chassis pool agreements 13,983 6,503 Current portion of long-term debt 253 221 Total current liabilities 131,053 93,363 Other non-current liabilities 4,628 5,447 Long-term operating lease liability 35,182 36,662 Long-term debt, less current portion 23,198 23,418 Total liabilities 194,061 158,890 Commitments and contingent liabilities Shareholders’ equity: Preferred stock; 2,000 shares authorized (none issued) 0 0 Common stock; 80,000 shares authorized; 35,346 and 35,344 outstanding 92,309 91,044 Retained earnings 131,853 109,286 Total The Shyft Group, Inc. shareholders’ equity 224,162 200,330 Non-controlling interest 854 (171) Total shareholders’ equity 225,016 200,159 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 419,077 $ 359,049

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Condensed Consolidated Balance Sheets (Current Period Unaudited) Jun. 30, 2021Dec. 31, 2020 (Parentheticals) - USD ($) shares in Thousands, $ in Thousands Accounts receivable, allowance $ 136 $ 116 Preferred stock, authorized (in shares) 2,000 2,000 Preferred stock, issued (in shares) 0 0 Common stock, shares authorized (in shares) 80,000 80,000 Common stock, shares outstanding (in shares) 35,346 35,344

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Condensed Consolidated 3 Months Ended 6 Months Ended Statements of Operations (Unaudited) - USD ($) Jun. 30, Jun. 30, Jun. 30, Jun. 30, shares in Thousands, $ in 2021 2020 2021 2020 Thousands Sales $ 243,982 $ 123,970 $ 441,870 $ 300,918 Cost of products sold 192,076 99,965 349,978 240,612 Gross profit 51,906 24,005 91,892 60,306 Operating expenses: Research and development 940 1,130 1,722 2,672 Selling, general and administrative 28,740 24,610 53,277 46,009 Total operating expenses 29,680 25,740 54,999 48,681 Operating income (loss) 22,226 (1,735) 36,893 11,625 Other income (expense): Interest expense (227) (460) (57) (1,191) Interest and other income 506 515 689 5 Total other income (expense) 279 55 632 (1,186) Income (loss) from continuing operations before income 22,505 (1,680) 37,525 10,439 taxes Income tax expense (benefit) 5,552 (546) 9,042 (169) Income (loss) from continuing operations 16,953 (1,134) 28,483 10,608 Income (loss) from discontinued operations, net of income 0 (157) 81 (4,021) taxes Net income (loss) 16,953 (1,291) 28,564 6,587 Less: net income attributable to non-controlling interest 990 70 1,025 137 Net income (loss) attributable to The Shyft Group Inc. $ 15,963 $ (1,361) $ 27,539 $ 6,450 Basic earnings (loss) per share Continuing operations, Basic (in dollars per share) $ 0.45 $ (0.03) $ 0.78 $ 0.29 Discontinued operations, Basic (in dollars per share) 0 (0.01) 0 (0.11) Basic earnings (loss) per share (in dollars per share) 0.45 (0.04) 0.78 0.18 Diluted earnings (loss) per share Continuing operations, Diluted (in dollars per share) 0.44 (0.03) 0.76 0.29 Discontinued operations, Diluted (in dollars per share) 0 (0.01) 0 (0.11) Diluted earnings (loss) per share (in dollars per share) $ 0.44 $ (0.04) $ 0.76 $ 0.18 Basic weighted average common shares outstanding (in 35,333 35,512 35,322 35,456 shares) Diluted weighted average common shares outstanding (in 36,190 35,512 36,191 35,693 shares)

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Condensed Consolidated 6 Months Ended Statements of Cash Flows (Unaudited) - USD ($) Jun. 30, 2021Jun. 30, 2020 $ in Thousands Cash flows from operating activities: Net income (loss) $ 28,564 $ 6,587 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 5,330 8,144 Non-cash stock based compensation expense 4,492 4,258 Deferred income taxes 134 12,307 Loss on sale of business 0 2,138 (Gain) on disposal of assets (105) 0 Loss from write-off of construction in process 0 2,430 Changes in accounts receivable and contract assets (42,639) (13,642) Changes in inventories (21,992) 1,997 Changes in accounts payable 27,721 (12,626) Changes in accrued compensation and related taxes 665 (3,911) Changes in accrued warranty 989 (366) Change in other assets and liabilities 69 (19,030) Net cash provided by (used in) operating activities 3,228 (11,714) Cash flows from investing activities: Purchases of property, plant and equipment (12,373) (5,966) Proceeds from sale of property, plant and equipment 15 0 Acquisition of business, net of cash acquired 404 152 Proceeds from sale of business 0 55,000 Net cash provided by (used in) investing activities (11,954) 49,186 Cash flows from financing activities: Proceeds from long-term debt 15,000 16,000 Payments on long-term debt (15,000) (46,000) Payment of dividends (1,776) (1,775) Purchase and retirement of common stock (3,348) 0 Exercise and vesting of stock incentive awards (2,967) (1,153) Net cash used in financing activities (8,091) (32,928) Net increase (decrease) in cash and cash equivalents (16,817) 4,544 Cash and cash equivalents at beginning of period 20,995 19,349 Cash and cash equivalents at end of period $ 4,178 $ 23,893

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Condensed Consolidated Statement of Shareholders' Common Additional Paid- Retained Noncontrolling Equity (Unaudited) - USD Stock in Capital Earnings Interest Total ($) [Member] [Member] [Member] [Member] shares in Thousands, $ in Thousands Balance (in shares) at Dec. 31, 2019 35,344 Balance at Dec. 31, 2019 $ $ 353 $ 85,148 $ 86,764 $ (518) 171,747 Issuance of common stock and tax impact of stock incentive plan (in 4 shares) Issuance of common stock and tax $ 0 55 0 0 55 impact of stock incentive plan Issuance of restricted stock, net of 127 cancellation (in shares) Issuance of restricted stock, net of $ 1 0 0 0 1 cancellation Non-cash stock based compensation 0 2,132 0 0 2,132 expense Net income (loss) $ 0 0 7,811 67 7,878 Balance (in shares) at Mar. 31, 2020 35,475 Balance at Mar. 31, 2020 $ 354 87,335 94,575 (451) 181,813 Balance (in shares) at Dec. 31, 2019 35,344 Balance at Dec. 31, 2019 $ 353 85,148 86,764 (518) 171,747 Net income (loss) 6,587 Balance (in shares) at Jun. 30, 2020 35,559 Balance at Jun. 30, 2020 $ 355 88,250 91,439 (381) 179,663 Balance (in shares) at Mar. 31, 2020 35,475 Balance at Mar. 31, 2020 $ 354 87,335 94,575 (451) 181,813 Issuance of common stock and tax impact of stock incentive plan (in 4 shares) Issuance of common stock and tax $ 0 (1,209) 0 0 (1,209) impact of stock incentive plan Dividends declared $ 0 0 (1,775) 0 (1,775) Issuance of restricted stock, net of 80 cancellation (in shares) Issuance of restricted stock, net of $ 1 (2) 0 0 (1) cancellation Non-cash stock based compensation 0 2,126 0 0 2,126 expense Net income (loss) $ 0 0 (1,361) 70 (1,291) Balance (in shares) at Jun. 30, 2020 35,559 Balance at Jun. 30, 2020 $ 355 88,250 91,439 (381) 179,663

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Balance (in shares) at Dec. 31, 2020 35,344 Balance at Dec. 31, 2020 $ 91,044 0 109,286 (171) 200,159 Issuance of common stock and tax impact of stock incentive plan (in 3 shares) Issuance of common stock and tax $ (2,255) 0 0 0 (2,255) impact of stock incentive plan Dividends declared $ 0 0 (983) 0 (983) Purchase and retirement of common (100) stock (in shares) Purchase and retirement of common $ (260) 0 (3,088) 0 (3,348) stock Issuance of restricted stock, net of 61 cancellation (in shares) Issuance of restricted stock, net of $ 0 0 0 0 0 cancellation Non-cash stock based compensation 1,642 0 0 0 1,642 expense Net income (loss) $ 0 0 11,576 35 11,611 Balance (in shares) at Mar. 31, 2021 35,308 Balance at Mar. 31, 2021 $ 90,171 0 116,791 (136) 206,826 Balance (in shares) at Dec. 31, 2020 35,344 Balance at Dec. 31, 2020 $ 91,044 0 109,286 (171) 200,159 Net income (loss) 28,564 Balance (in shares) at Jun. 30, 2021 35,346 Balance at Jun. 30, 2021 $ 92,309 0 131,853 854 225,016 Balance (in shares) at Mar. 31, 2021 35,308 Balance at Mar. 31, 2021 $ 90,171 0 116,791 (136) 206,826 Issuance of common stock and tax impact of stock incentive plan (in 2 shares) Issuance of common stock and tax $ (712) 0 0 0 (712) impact of stock incentive plan Dividends declared $ 0 0 (901) 0 (901) Issuance of restricted stock, net of 36 cancellation (in shares) Issuance of restricted stock, net of $ 0 0 0 0 0 cancellation Non-cash stock based compensation 2,850 0 0 0 2,850 expense Net income (loss) $ 0 0 15,963 990 16,953 Balance (in shares) at Jun. 30, 2021 35,346 Balance at Jun. 30, 2021 $ $ 92,309 $ 0 $ 131,853 $ 854 225,016

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Condensed Consolidated 3 Months Ended Statement of Shareholders' Equity (Unaudited) Jun. 30, 2021Mar. 31, 2021Jun. 30, 2020 (Parentheticals) - $ / shares Dividends declared (in dollars per share) $ 0.025 $ 0.025 $ 0.05

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 1 - Nature of 6 Months Ended Operations and Basis of Jun. 30, 2021 Presentation Notes to Financial Statements Business Description and NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION Accounting Policies [Text For a description of key accounting policies followed, refer to the notes to The Shyft Group, Block] Inc. consolidated financial statements for the year ended December 31, 2020, included in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 25, 2021.

Nature of Operations

We are a niche market leader in specialty vehicle manufacturing and assembly for the commercial vehicle (including last-mile delivery, specialty service and vocation-specific upfit segments) and recreational vehicle industries. Our products include walk-in vans and truck bodies used in e- commerce/parcel delivery, upfit equipment used in the mobile retail and utility trades, luxury Class A diesel motor home chassis and contract manufacturing and assembly services. We also supply replacement parts and offer repair, maintenance, field service and refurbishment services for the vehicles that we manufacture. Our operating activities are conducted through our wholly-owned operating subsidiary, The Shyft Group USA, Inc., with locations in Novi and Charlotte, Michigan; Bristol, Indiana; Waterville, Maine; Ephrata, Pennsylvania; North Charleston, South Carolina; Pompano Beach and West Palm Beach, Florida; Kansas City, Missouri; Montebello, Carson and McClellan Park, California; Mesa, Arizona; Dallas and Weatherford, Texas; and Saltillo, Mexico.

Recent Developments

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document workforce. Given the daily evolution of the COVID-19 outbreak and the global responses to curb its spread, the Company is not able to estimate the effects of the COVID-19 outbreak on its results of operations, financial condition, or liquidity for future periods.

Recently Adopted Accounting Standards

Supplemental Disclosures of Cash Flow Information

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 2 - Discontinued 6 Months Ended Operations Jun. 30, 2021 Notes to Financial Statements Disposal Groups, Including NOTE 2 – DISCONTINUED OPERATIONS Discontinued Operations, On February 1, 2020, we completed the sale of our emergency response vehicle ("ERV") business Disclosure [Text Block] for $55,000 cash subject to certain post-closing adjustments. In September 2020, the Company finalized the post-close net working capital adjustment and subsequently paid $7,500 on October 1, 2020. The Company recognized a loss on sale of $2,138 for the six months ended June 30, 2020, which is a portion of the Income (loss) from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations. The ERV business included the emergency response chassis operations in Charlotte, Michigan, and operations in Brandon, South Dakota; Snyder and Neligh, Nebraska; and Ephrata, Pennsylvania. The results of the ERV business have been reclassified to Income (loss) from discontinued operations, net of tax in the Condensed Consolidated Statements of Operations for the three and six months ended June 30, 2020. We continue to have an open Transition Services Agreement with the buyer for the provision of certain transition support services, which may continue for certain services into 2022.

The Income (loss) from discontinued operations presented in the Condensed Consolidated Statement of Operations are summarized below:

Three Months Six Months Ended Ended June 30, June 30, 2021 2020 2021 2020

Total depreciation and amortization and capital expenditures for the discontinued operations are summarized below:

Three Months Six Months Ended Ended June 30, June 30, 2021 2020 2021 2020

Depreciation and amortization $ - $ - $ - $ 284 Capital expenditures $ - $ - $ - $ 84

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 3 - Acquisition 6 Months Ended Activities Jun. 30, 2021 Notes to Financial Statements Business Combination NOTE 3 – ACQUISITION ACTIVITIES Disclosure [Text Block] On October 1, 2020, the Company acquired substantially all of the assets and certain liabilities of F3 MFG Inc. through the Company’s subsidiary, The Shyft Group DuraMag LLC (“DuraMag”). DuraMag is a leading, aluminum truck body and accessory manufacturer, and DuraMag operations include aluminum manufacturing, finishing, assembly, and installation of DuraMag contractor, service, and van bodies, as well as Magnum branded headache racks (also known as cab protection racks or rear racks). The Company paid $18,203 in cash, subject to a net working capital adjustment. The net working capital adjustment was finalized in January 2021, resulting in a decrease to the purchase price of $404. In addition, certain indemnity claims made by the Company pursuant to the purchase agreement were settled in June 2021, resulting in a decrease to the purchase price of $500. The acquisition was partially financed by borrowing from our existing line of credit, as described in "Note 5 – Debt". DuraMag is part of our Specialty Vehicle segment.

Purchase Price Allocation

Total purchase price $ 17,299

Amount Useful Life Customer relationships $ 2,200 15 Years Trade names and trademarks 2,420 Indefinite Unpatented technology 540 9 Years Non-competition agreements 430 6 Years $ 5,590

Due to its insignificant size relative to the Company, supplemental pro forma financial information of the combined entity for the prior reporting period is not provided.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 4 - Inventories Jun. 30, 2021 Notes to Financial Statements Inventory Disclosure [Text Block] NOTE 4 – INVENTORIES

Inventories are summarized as follows:

December June 30, 31, 2021 2020 Finished goods $ 2,619 $ 4,200 Work in process 3,709 1,908 Raw materials and purchased components 67,180 46,576 Reserve (5,088) (6,256) Total inventories, net $ 68,420 $ 46,428

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 5 - Debt Jun. 30, 2021 Notes to Financial Statements Debt Disclosure [Text Block] NOTE 5 – DEBT

Short-term debt consists of the following:

December June 30, 31, 2021 2020 Chassis pool agreements $ 13,983 $ 6,503 Total short-term debt $ 13,983 $ 6,503

Chassis Pool Agreements

Long-term debt consists of the following:

December June 30, 31, 2021 2020 Line of credit revolver $ 22,400 $ 22,400 Finance lease obligation 416 473 Other 635 766 Total debt 23,451 23,639 Less current portion of long-term debt (253) (221) Total long-term debt $ 23,198 $ 23,418

Line of Credit Revolver

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document On August 8, 2018, we entered into a Credit Agreement (the "Credit Agreement") by and among us and certain of our subsidiaries as borrowers, Wells Fargo Bank, National Association ("Wells Fargo"), as administrative agent, and the lenders party thereto consisting of Wells Fargo, JPMorgan Chase Bank, N.A. and PNC Bank National Association (the "Lenders"). Subsequently, the Credit Agreement was amended on May 14, 2019, September 9, 2019 and September 25, 2019 and certain of our other subsidiaries executed guaranties guarantying the borrowers’ obligations under the Credit Agreement. Concurrent with the close of the sale of the ERV business and effective January 31, 2020, the Credit Agreement was further amended by a fourth amendment, which released certain of our subsidiaries that were sold as part of the ERV business. The Credit Agreement was subsequently amended further on April 20, 2021 and July 16, 2021 pursuant to a fifth amendment and sixth amendment, respectively, to make certain changes to the subfacility limits pursuant to the Credit Agreement. The substantive business terms of the Credit Agreement remain in place and were not changed by any of the amendments noted above.

As a result, at June 30, 2021, under the Credit Agreement, as amended, we may borrow up to $175,000 from the Lenders under a secured revolving credit facility which matures August 8, 2023. We may also request an increase in the facility of up to $50,000 in the aggregate, subject to customary conditions. The credit facility is also available for the issuance of letters of credit of up to $20,000 and swing line loans of up to $30,000, subject to certain limitations and restrictions as of June 30, 2021. This revolving credit facility carries an interest rate of either (i) the highest of prime rate, the federal funds effective rate from time to time plus 0.5%, or the one month adjusted LIBOR plus 1.0%; or (ii) adjusted LIBOR, in each case plus a margin based upon our ratio of debt to earnings from time to time. The applicable borrowing rate including margin was 1.38% (or one- month LIBOR plus 1.25%) at June 30, 2021. The credit facility is secured by security interests in, and liens on, all assets of the borrowers and guarantors, other than real property and certain other excluded assets. At June 30, 2021 and December 31, 2020, we had outstanding letters of credit totaling $760 and $525, respectively, related to our workers’ compensation insurance.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 6 - Revenue Jun. 30, 2021 Notes to Financial Statements Revenue from Contract with NOTE 6 – REVENUE Customer [Text Block] Changes in our contract assets and liabilities are summarized below:

June 30, June 30, 2021 2020 Contract Assets Contract assets, beginning of period $ 9,414 $ 10,898 Reclassification of the beginning contract assets to receivables, as (9,401) (10,558) the result of rights to consideration becoming unconditional Contract assets recognized, net of reclassification to receivables 15,357 14,028 Contract assets, end of period $ 15,370 $ 14,368

Contract Liabilities Contract liabilities, beginning of period $ 756 $ 2,640 Reclassification of the beginning contract liabilities to revenue, as (740) (2,576) the result of performance obligations satisfied Cash received in advance and not recognized as revenue 361 486 Contract liabilities, end of period $ 377 $ 550

Three Months Ended June 30, 2021 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $167,236 $ 75,678 $ 242,914 $ - $242,914 Other 1,037 31 1,068 - 1,068 Total sales $168,273 $ 75,709 $ 243,982 $ - $243,982

Timing of revenue recognition Products transferred $ 11,312 $ 46,293 $ 57,606 $ - $ 57,606 at a point in time Products and services transferred 156,961 29,416 186,376 - 186,376 over time Total sales $168,273 $ 75,709 $ 243,982 $ - $243,982

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Three Months Ended June 30, 2020 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $ 96,184 $ 26,694 $ 122,878 $ - $122,878 Other 1,054 38 1,092 - 1,092 Total sales $ 97,238 $ 26,732 $ 123,970 $ - $123,970

Timing of revenue recognition Products transferred $ 11,279 $ 16,033 $ 27,312 $ - $ 27,312 at a point in time Products and services transferred 85,959 10,699 96,658 - 96,658 over time Total sales $ 97,238 $ 26,732 $ 123,970 $ - $123,970

Six Months Ended June 30, 2021 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $296,315 $141,874 $ 438,189 $ - $438,189 Other 3,631 50 3,681 - 3,681 Total sales $299,946 $141,924 $ 441,870 $ - $441,870

Timing of revenue recognition Products transferred $ 21,069 $ 85,630 $ 106,699 $ - $106,699 at a point in time Products and services transferred 278,877 56,294 335,171 - 335,171 over time Total sales $299,946 $141,924 $ 441,870 $ - $441,870

Six Months Ended June 30, 2020 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $229,081 $ 67,769 $ 296,850 $ - $296,850 Other 3,845 223 4,068 - 4,068 Total sales $232,926 $ 67,992 $ 300,918 $ - $300,918

Timing of revenue recognition

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Products transferred $ 33,536 $ 40,767 $ 74,303 $ - $ 74,303 at a point in time Products and services transferred 199,390 27,225 226,615 - 226,615 over time Total sales $232,926 $ 67,992 $ 300,918 $ - $300,918

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 7 - Property, Plant and 6 Months Ended Equipment Jun. 30, 2021 Notes to Financial Statements Property, Plant and Equipment NOTE 7 – PROPERTY, PLANT AND EQUIPMENT Disclosure [Text Block] Property, plant and equipment are summarized by major classifications as follows:

December June 30, 31, 2021 2020 Land and improvements $ 8,721 $ 8,721 Buildings and improvements 41,834 40,077 Plant machinery and equipment 44,021 41,054 Furniture and fixtures 17,082 16,259 Vehicles 2,566 2,404 Construction in process 15,374 8,724 Subtotal 129,598 117,239 Less accumulated depreciation (75,263) (71,505) Total property, plant and equipment, net $ 54,335 $ 45,734

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 8 - Leases Jun. 30, 2021 Notes to Financial Statements Leases of Lessee Disclosure NOTE 8 – LEASES [Text Block] We have operating and finance leases for land, buildings and certain equipment. Our leases have remaining lease terms of one year to 19 years, some of which include options to extend the leases for up to 15 years. Our leases do not contain residual value guarantees. Assets recorded under finance leases were immaterial (See "Note 5 – Debt").

Operating lease expenses are classified as Cost of products sold and Operating expenses on the Condensed Consolidated Statements of Operations. The components of lease expense were as follows:

Three Months Six Months Ended Ended June 30, June 30, 2021 2020 2021 2020 Operating leases $ 1,982 $ 1,510 $ 3,936 $ 3,106 Short-term leases(1) 128 68 166 84 Total lease expense $ 2,110 $ 1,578 $ 4,102 $ 3,190

(1) Includes expenses for month-to-month equipment leases, which are classified as short-term as the Company is not reasonably certain to renew the lease term beyond one month.

The weighted average remaining lease term and weighted average discount rate were as follows:

Six Months Ended June 30, 2021 2020 Weighted average remaining lease term of operating leases (in 9.1 8.3 years) Weighted average discount rate of operating leases 3.1% 3.8%

Supplemental cash flow information related to leases was as follows:

Six Months Ended June 30, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow for operating leases $ 1,942 $ 3,127

Right of use assets obtained in exchange for lease obligations: Operating leases $ 2,147 $ - Finance leases $ 106 $ 136

Maturities of operating lease liabilities as of June 30, 2021 are as follows:

Years ending December 31: 2021(1) $ 3,986 2022 7,194 2023 6,917 2024 6,577

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 2025 5,796 Thereafter 18,590 Total lease payments 49,060 Less: imputed interest (6,383) Total lease liabilities $ 42,677

(1) Excluding the six months ended June 30, 2021.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 9 - Commitments and 6 Months Ended Contingent Liabilities Jun. 30, 2021 Notes to Financial Statements Commitments and NOTE 9 – COMMITMENTS AND CONTINGENT LIABILITIES Contingencies Disclosure At June 30, 2021, we and our subsidiaries were parties, both as plaintiff and defendant, to a [Text Block] number of lawsuits and claims arising out of the normal course of our businesses. In the opinion of management, our financial position, future operating results or cash flows will not be materially affected by the final outcome of these legal proceedings.

Warranty Related

Changes in our warranty liability are summarized below:

Spartan-Gimaex Joint Venture

EPA Information Request

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 10 - Taxes on Income Jun. 30, 2021 Notes to Financial Statements Income Tax Disclosure [Text NOTE 10 – TAXES ON INCOME Block] Our effective income tax rate was 24.7% and 32.5% for the three months ended June 30, 2021 and 2020, respectively, compared to 24.1% and (1.6%) for the six months ended June 30, 2021 and 2020, respectively.

The effective tax rate for the six months ended June 30, 2020 reflects the favorable impact of certain provisions of the Coronavirus Aid, Relief, and Economic Security (“CARES”) Act upon the income tax expense as computed based on current statutory income tax rates. Enacted on March 27, 2020, the CARES Act amended certain provisions of the tax code to allow the five- year carryback of tax basis net operating losses (“NOL”) incurred in the years 2018 through 2020. The closing of the sale of the ERV business during the first quarter of 2020 put the Company into a tax basis NOL position for the year as a result of the reversal of deferred tax assets that were recorded in 2019. Under the CARES Act, the Company will carry the NOL back to offset taxable income incurred in years prior to 2018 when the federal corporate income tax rate was 35%, as compared to the 21% tax rate at which the deferred tax assets were originally recorded. The Company recorded a $2,610 current period tax benefit resulting from the rate difference as a component of Income tax benefit in the first quarter of 2020.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 11 - Business Segments Jun. 30, 2021 Notes to Financial Statements

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Segment Reporting Disclosure NOTE 11 – BUSINESS SEGMENTS [Text Block] We identify our reportable segments based on our management structure and the financial data utilized by our chief operating decision maker to assess segment performance and allocate resources among our operating units. We have two reportable segments: Fleet Vehicles and Services and Specialty Vehicles.

Three Months Ended June 30, 2021 Segment Eliminations FVS SV Consolidated and Other

Depreciation and amortization expense $ 737 $ 1,553 $ 469 $ 2,759 Adjusted EBITDA 28,287 8,637 (8,354) 28,570 Segment assets 197,479 197,876 23,722 419,077 Capital expenditures 3,866 320 311 4,497

Three Months Ended June 30, 2020 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle sales $ 90,762 $ - $ - $ 90,762 Motor home chassis sales - 14,048 - 14,048 Other specialty vehicle sales - 10,929 - 10,929 Aftermarket parts and accessories sales 6,476 1,755 - 8,231 Total sales $ 97,238 $ 26,732 $ - $ 123,970

Depreciation and amortization expense $ 1,692 $ 857 $ 2,794 $ 5,343 Adjusted EBITDA 13,652 1,219 (5,521) 9,350 Segment assets 151,892 140,654 59,247 351,793 Capital expenditures 2,934 559 40 3,533

Six Months Ended June 30, 2021 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle sales $ 284,701 $ - $ - $ 284,701 Motor home chassis sales - 76,159 - 76,159 Other specialty vehicle sales - 56,294 - 56,294 Aftermarket parts and accessories sales 15,245 9,471 - 24,716 Total sales $ 299,946 $ 141,924 $ - $ 441,870

Depreciation and amortization expense $ 1,378 $ 3,140 $ 812 $ 5,330 Adjusted EBITDA 46,497 15,653 (14,409) 47,741 Segment assets 197,479 197,876 23,722 419,077 Capital expenditures 8,645 2,688 603 11,936

Six Months Ended June 30, 2020 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle sales $ 214,735 $ - $ - $ 214,735 Motor home chassis salesCopyright © 2021 www.secdatabase.com. All Rights Reserved. - 36,650 - 36,650 Other specialty vehicle salesPlease Consider the Environment Before Printing This Document - 27,715 - 27,715 Aftermarket parts and accessories sales 18,191 3,627 - 21,818 Total sales $ 232,926 $ 67,992 $ - $ 300,918

Depreciation and amortization expense $ 2,492 $ 2,047 $ 3,321 $ 7,860 Adjusted EBITDA 35,388 4,940 (12,602) 27,726 Segment assets 151,892 140,654 59,247 351,793 Capital expenditures 3,824 1,689 370 5,883

The table below presents the reconciliation of our income from continuing operations to Adjusted EBITDA. Adjusted EBITDA is not a measurement of our financial performance under GAAP and should not be considered as an alternative to net income. Adjusted EBITDA may have limitations as an analytical tool and should not be considered in isolation or as a substitute for analysis of our results as reported under GAAP. In addition, although we have excluded certain charges in calculating Adjusted EBITDA, we may in the future incur expenses similar to these adjustments, despite our assessment that such expenses are infrequent and/or not indicative of our regular, ongoing operating performance. Our presentation of Adjusted EBITDA should not be construed as an inference that our future results will be unaffected by unusual or infrequent items.

Three Months Ended Six Months Ended June 30, June 30, 2021 2020 2021 2020 Income (loss) from continuing operations $ 16,953 $ (1,134) $ 28,483 $ 10,608 Net (income) attributable to non-controlling interest (990) (70) (1,025) (137) Add (subtract): Interest expense 227 460 57 1,191 Depreciation and amortization expense 2,759 5,343 5,330 7,860 Income tax expense (benefit) 5,552 (546) 9,042 (169) Restructuring and other related charges 505 562 505 1,554 Acquisition related expenses and adjustments 71 179 214 272 Non-cash stock based compensation expense 2,850 2,126 4,492 4,117 Loss from liquidation of JV 643 - 643 - Loss from write-off of construction in process - 2,430 - 2,430 Adjusted EBITDA $ 28,570 $ 9,350 $ 47,741 $ 27,726 Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Significant Accounting 6 Months Ended Policies (Policies) Jun. 30, 2021 Accounting Policies [Abstract] New Accounting Recently Adopted Accounting Standards Pronouncements, Policy Effective January 1, 2021, we adopted ASU 2019-12 and all related amendments, which [Policy Text Block] simplifies the accounting for income taxes by removing certain exceptions to the general principles of Topic 740 and improving consistent application of Generally Accepted Accounting Principles ("GAAP") for other areas of Topic 740 by clarifying and amending existing guidance. The adoption of the provisions of ASU 2019-12 did not have a material impact on our consolidated financial position, results of operations or cash flows.

Supplemental Disclosures of Supplemental Disclosures of Cash Flow Information Cash Flow Policy [Policy Text Non-cash investing in the six-months ended June 30, 2021, included $1,051 of capital Block] expenditures. The Company has chassis pool agreements, where it participates in chassis converter pools that are non-cash arrangements and they are offsetting between current assets and current liabilities on the Company’s Consolidated Balance Sheets. See "Note 5 – Debt" for further information about the chassis pool agreements.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 2 - Discontinued 6 Months Ended Operations (Tables) Jun. 30, 2021 Notes Tables Disposal Groups, Including Discontinued Operations Three Months Six Months [Table Text Block] Ended Ended June 30, June 30, 2021 2020 2021 2020

Sales $ - $ - $ - $ 19,167 Cost of products sold - - - 18,678 Gross profit - - - 489 Operating expenses - 281 - 4,404 Operating loss - (281) - (3,915) Other income (expense) - - 109 (2,138) Loss from discontinued operations - (281) 109 (6,053) before taxes Income tax (expense) benefit - 124 (28) 2,032 Net income (loss) from $ - $ (157) $ 81 $ (4,021) discontinued operations Three Months Six Months Ended Ended June 30, June 30, 2021 2020 2021 2020

Depreciation and amortization $ - $ - $ - $ 284 Capital expenditures $ - $ - $ - $ 84

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 3 - Acquisition 6 Months Ended Activities (Tables) Jun. 30, 2021 Notes Tables Schedule of Recognized Identified Assets Acquired and Accounts receivable $ 2,230 Liabilities Assumed [Table Text Block] Inventories 3,659 Other current assets 15 Property, plant and 2,949 equipment Right of use assets-operating 8,469 leases Intangible assets 5,590 Goodwill 5,197 Total assets acquired 28,109

Accounts payable (1,662) Accrued compensation and (434) related taxes Current operating lease (644) liabilities Other current liabilities and (241) accrued expenses Long-term operating lease (7,825) liability Long-term debt (4) Total liabilities assumed (10,810)

Total purchase price $ 17,299 Useful Finite-Lived and Indefinite-Lived Intangible Assets Amount Acquired as Part of Business Combination [Table Text Life Customer Block] $ 2,200 15 Years relationships Trade names 2,420 Indefinite and trademarks Unpatented 540 9 Years technology Non-competition 430 6 Years agreements $ 5,590

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 4 - Inventories (Tables) Jun. 30, 2021 Notes Tables December Schedule of Inventory, Current [Table Text Block] June 30, 31, 2021 2020 Finished goods $ 2,619 $ 4,200 Work in process 3,709 1,908 Raw materials and purchased components 67,180 46,576 Reserve (5,088) (6,256) Total inventories, net $ 68,420 $ 46,428

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 5 - Debt (Tables) Jun. 30, 2021 Notes Tables Schedule of Short-term Debt [Table Text Block] June December 30, 31, 2021 2020 Chassis pool agreements $ 13,983 $ 6,503 Total short-term debt $ 13,983 $ 6,503 Schedule of Long-term Debt Instruments [Table Text June December Block] 30, 31, 2021 2020 Line of credit revolver $22,400 $ 22,400 Finance lease obligation 416 473 Other 635 766 Total debt 23,451 23,639 Less current portion of long-term debt (253) (221) Total long-term debt $23,198 $ 23,418

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 6 - Revenue (Tables) Jun. 30, 2021 Notes Tables Contract with Customer, Contract Asset, June 30, June 30, Contract Liability, and Receivable [Table 2021 2020 Text Block] Contract Assets Contract assets, beginning of period $ 9,414 $ 10,898 Reclassification of the beginning contract assets to receivables, as the result of rights to consideration (9,401) (10,558) becoming unconditional Contract assets recognized, net of reclassification to 15,357 14,028 receivables Contract assets, end of period $ 15,370 $ 14,368

Contract Liabilities Contract liabilities, beginning of period $ 756 $ 2,640 Reclassification of the beginning contract liabilities to revenue, as the result of performance obligations (740) (2,576) satisfied Cash received in advance and not recognized as revenue 361 486 Contract liabilities, end of period $ 377 $ 550 Disaggregation of Revenue [Table Text Three Months Ended Block] June 30, 2021 Total FVS SV Reportable Other Total Segments Primary geographical markets United $167,236 $75,678 $ 242,914 $ - $242,914 States Other 1,037 31 1,068 - 1,068 Total sales $168,273 $75,709 $ 243,982 $ - $243,982

Timing of revenue recognition Products transferred $ 11,312 $46,293 $ 57,606 $ - $ 57,606 at a point in time Products and services 156,961 29,416 186,376 - 186,376 transferred over time Total sales $168,273 $75,709 $ 243,982 $ - $243,982 Three Months Ended June 30, 2020 Total FVS SV Reportable Other Total Segments Primary geographical markets United States $96,184 $26,694 $ 122,878 $ - $122,878

Timing of revenue recognition Products transferred at $11,279 $16,033 $ 27,312 $ - $ 27,312 a point in time Products and services 85,959 10,699 96,658 - 96,658 transferred over time Total sales $97,238 $26,732 $ 123,970 $ - $123,970 Six Months Ended June 30, 2021 Total FVS SV Reportable Other Total Segments Primary geographical markets United $296,315 $141,874 $ 438,189 $ - $438,189 States Other 3,631 50 3,681 - 3,681 Total sales $299,946 $141,924 $ 441,870 $ - $441,870

Timing of revenue recognition Products transferred $ 21,069 $ 85,630 $ 106,699 $ - $106,699 at a point in time Products and services 278,877 56,294 335,171 - 335,171 transferred over time Total sales $299,946 $141,924 $ 441,870 $ - $441,870 Six Months Ended June 30, 2020 Total FVS SV Reportable Other Total Segments Primary geographical markets United $229,081 $67,769 $ 296,850 $ - $296,850 States Other 3,845 223 4,068 - 4,068 Total sales $232,926 $67,992 $ 300,918 $ - $300,918

Timing of revenue recognition

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Products transferred $ 33,536 $40,767 $ 74,303 $ - $ 74,303 at a point in time Products and services 199,390 27,225 226,615 - 226,615 transferred over time Total sales $232,926 $67,992 $ 300,918 $ - $300,918

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 7 - Property, Plant and 6 Months Ended Equipment (Tables) Jun. 30, 2021 Notes Tables Property, Plant and Equipment [Table Text Block] June December 30, 31, 2021 2020 Land and improvements $ 8,721 $ 8,721 Buildings and improvements 41,834 40,077 Plant machinery and equipment 44,021 41,054 Furniture and fixtures 17,082 16,259 Vehicles 2,566 2,404 Construction in process 15,374 8,724 Subtotal 129,598 117,239 Less accumulated depreciation (75,263) (71,505) Total property, plant and equipment, net $ 54,335 $ 45,734

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Ended Note 8 - Leases (Tables) Jun. 30, 2021 Notes Tables Three Lease, Cost [Table Text Block] Six Months Months Ended Ended June 30, June 30, 2021 2020 2021 2020 Operating leases $1,982 $1,510 $3,936 $3,106 Short-term leases(1) 128 68 166 84 Total lease expense $2,110 $1,578 $4,102 $3,190 Six Months Ended June 30, 2021 2020 Weighted average remaining lease term of 9.1 8.3 operating leases (in years) Weighted average discount rate of 3.1% 3.8% operating leases Six Months Ended June 30, 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow for operating leases $ 1,942 $ 3,127

Right of use assets obtained in exchange for lease obligations: Operating leases $ 2,147 $ - Finance leases $ 106 $ 136 Schedule of Future Minimum Rental Payments for Years ending December 31: Operating Leases [Table Text Block] 2021(1) $ 3,986 2022 7,194 2023 6,917 2024 6,577 2025 5,796 Thereafter 18,590 Total lease payments 49,060 Less: imputed interest (6,383) Total lease liabilities $ 42,677

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 9 - Commitments and 6 Months Ended Contingent Liabilities Jun. 30, 2021 (Tables) Notes Tables Schedule of Product Warranty Liability [Table Text Six Months Block] Ended June 30, 2021 2020 Balance of accrued warranty at January 1 $ 5,633 $ 5,694 Provisions for current period sales 1,950 1,377 Cash settlements (1,898) (991) Changes in liability for pre-existing 938 (753) warranties Balance of accrued warranty at June 30 $ 6,623 $ 5,327

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 11 - Business Segments 6 Months Ended (Tables) Jun. 30, 2021 Notes Tables Schedule of Segment Reporting Information, by Segment Three Months Ended [Table Text Block] June 30, 2021 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle $159,826 $ - $ - $ 159,826 sales Motor home - 40,891 - 40,891 chassis sales Other specialty - 29,415 - 29,415 vehicle sales Aftermarket parts and 8,447 5,403 - 13,850 accessories sales Total sales $168,273 $ 75,709 $ - $ 243,982

Depreciation and $ 737 $ 1,553 $ 469 $ 2,759 amortization expense Adjusted 28,287 8,637 (8,354) 28,570 EBITDA Segment 197,479 197,876 23,722 419,077 assets Capital 3,866 320 311 4,497 expenditures Three Months Ended June 30, 2020 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle $ 90,762 $ - $ - $ 90,762 sales Motor home - 14,048 - 14,048 chassis sales Other specialty - 10,929 - 10,929 vehicle sales Aftermarket parts and 6,476 1,755 - 8,231 accessories sales Total sales $ 97,238 $ 26,732 $ - $ 123,970

Depreciation and $ 1,692 $ 857 $ 2,794 $ 5,343 amortization expense

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Adjusted 13,652 1,219 (5,521) 9,350 EBITDA Segment 151,892 140,654 59,247 351,793 assets Capital 2,934 559 40 3,533 expenditures Six Months Ended June 30, 2021 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle $284,701 $ - $ - $ 284,701 sales Motor home - 76,159 - 76,159 chassis sales Other specialty - 56,294 - 56,294 vehicle sales Aftermarket parts and 15,245 9,471 - 24,716 accessories sales Total sales $299,946 $141,924 $ - $ 441,870

Depreciation and $ 1,378 $ 3,140 $ 812 $ 5,330 amortization expense Adjusted 46,497 15,653 (14,409) 47,741 EBITDA Segment 197,479 197,876 23,722 419,077 assets Capital 8,645 2,688 603 11,936 expenditures Six Months Ended June 30, 2020 Segment Eliminations FVS SV Consolidated and Other

Fleet vehicle $214,735 $ - $ - $ 214,735 sales Motor home - 36,650 - 36,650 chassis sales Other specialty - 27,715 - 27,715 vehicle sales Aftermarket parts and 18,191 3,627 - 21,818 accessories sales Total sales $232,926 $ 67,992 $ - $ 300,918

Depreciation and $ 2,492 $ 2,047 $ 3,321 $ 7,860 amortization expense

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Adjusted 35,388 4,940 (12,602) 27,726 EBITDA Segment 151,892 140,654 59,247 351,793 assets Capital 3,824 1,689 370 5,883 expenditures Schedule of Adjusted Earnings Before Interest, Taxes, Three Months Six Months Depreciation and Amortization [Table Text Block] Ended Ended June 30, June 30, 2021 2020 2021 2020 Income (loss) from $16,953 $(1,134) $28,483 $10,608 continuing operations Net (income) attributable (990) (70) (1,025) (137) to non-controlling interest Add (subtract): Interest expense 227 460 57 1,191 Depreciation and 2,759 5,343 5,330 7,860 amortization expense Income tax expense 5,552 (546) 9,042 (169) (benefit) Restructuring and other 505 562 505 1,554 related charges Acquisition related 71 179 214 272 expenses and adjustments Non-cash stock based 2,850 2,126 4,492 4,117 compensation expense Loss from liquidation of 643 - 643 - JV Loss from write-off of - 2,430 - 2,430 construction in process Adjusted EBITDA $28,570 $ 9,350 $47,741 $27,726

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 2 - Discontinued 6 Months Operations (Details Textual) Ended - Discontinued Operations, Disposed of by Sale [Member] - Disposal of Oct. 01, Feb. 01, Emergency Response and Jun. 30, 2020 2020 2020 Vehicle Business [Member] - USD ($) $ in Thousands Proceeds from Divestiture of Businesses $ 55,000 Payments for Divestiture of Businesses After Working Capital Adjustment $ 7,500 Discontinued Operation, Gain (Loss) on Disposal of Discontinued $ (2,138) Operation, Net of Tax, Total

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 2 - Discontinued 3 Months Ended 6 Months Ended Operations - Schedule of Discontinued Operations for Jun. 30, Jun. 30, Jun. 30, Jun. 30, Financial Statements 2021 2020 2021 2020 (Details) - USD ($) $ in Thousands Net income (loss) from discontinued operations $ $ 0 $ (157) $ 81 (4,021) Disposal of Emergency Response and Vehicle Business [Member] | Discontinued Operations, Held-for-sale [Member] Sales 0 0 0 19,167 Cost of products sold 0 0 0 18,678 Gross profit 0 0 0 489 Operating expenses 0 281 0 4,404 Operating loss 0 (281) 0 (3,915) Other income (expense) 0 0 109 (2,138) Loss from discontinued operations before taxes 0 (281) 109 (6,053) Income tax (expense) benefit (0) (124) 28 (2,032) Net income (loss) from discontinued operations 0 (157) 81 (4,021) Depreciation and amortization 0 0 0 284 Capital expenditures $ 0 $ 0 $ 0 $ 84

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 3 6 Note 3 - Acquisition 1 Months Months Months Activities (Details Textual) - Ended Ended Ended DuraMag [Member] - USD Oct. Jun. Jan. ($) Jun. 30, Jun. 30, 01, 30, 31, $ in Thousands 2021 2021 2020 2021 2021 Payments to Acquire Businesses, Gross $ 18,203 Business Combination, Provisional Information, Initial Accounting $ $ (500) Incomplete, Adjustment, Consideration Transferred (404) Business Combination, Recognized Identifiable Assets Acquired and $ $ $ 5,197 $ 5,197 Liabilities Assumed, Intangible Assets, Other than Goodwill, Total 5,590 5,197 Amortization of Intangible Assets, Total $ 69 $ 139

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 3 - Acquisition Activities - Purchase Price Jun. 30, 2021Dec. 31, 2020Oct. 01, 2020 Allocation (Details) - USD ($) $ in Thousands Goodwill $ 48,677 $ 49,481 DuraMag [Member] Accounts receivable $ 2,230 Inventories 3,659 Other current assets 15 Property, plant and equipment 2,949 Right of use assets-operating leases 8,469 Intangible assets $ 5,197 5,590 Goodwill 5,197 Total assets acquired 28,109 Accounts payable (1,662) Accrued compensation and related taxes (434) Current operating lease liabilities (644) Other current liabilities and accrued expenses (241) Long-term operating lease liability (7,825) Long-term debt (4) Total liabilities assumed (10,810) Total purchase price $ 17,299

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 3 - Acquisition Activities - Intangible Assets Oct. 01, 2020 (Details) - DuraMag USD ($) [Member] $ in Thousands Amount $ 5,590 Trademarks and Trade Names [Member] Trade names and trademarks 2,420 Customer Relationships [Member] Amount $ 2,200 Useful Life (Year) 15 years Unpatented Technology [Member] Amount $ 540 Useful Life (Year) 9 years Noncompete Agreements [Member] Amount $ 430 Useful Life (Year) 6 years

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 4 - Inventories - Summary of Inventories Jun. 30, 2021Dec. 31, 2020 (Details) - USD ($) $ in Thousands Finished goods $ 2,619 $ 4,200 Work in process 3,709 1,908 Raw materials and purchased components 67,180 46,576 Reserve (5,088) (6,256) Total inventories, net $ 68,420 $ 46,428

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 6 Months Note 5 - Debt (Details Ended Textual) - USD ($) Jun. 30, Dec. 31, $ in Thousands 2021 2020 Short-term Debt, Total $ 13,983 $ 6,503 Letters of Credit Outstanding, Amount 760 525 Lenders [Member] | Revolving Credit Facility [Member] Line of Credit Facility, Maximum Borrowing Capacity 175,000 Line of Credit Facility, Potential Increase Borrowing Capacity $ 50,000 Debt Instrument Reference Rate Term (Month) 1 month Debt Instrument, Interest Rate During Period 1.38% Line of Credit Facility, Current Borrowing Capacity $ 115,841 125,836 Lenders [Member] | Revolving Credit Facility [Member] | Fed Funds Effective Rate Overnight Index Swap Rate [Member] Debt Instrument, Basis Spread on Variable Rate 0.50% Lenders [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member] Debt Instrument, Basis Spread on Variable Rate 1.25% Lenders [Member] | Letter of Credit [Member] Line of Credit Facility, Maximum Borrowing Capacity $ 20,000 Lenders [Member] | Swing Line Loans [Member] Line of Credit Facility, Maximum Borrowing Capacity 30,000 Chassis Pool Agreements [Member] Short-term Debt, Total $ 13,983 $ 6,503

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 5 - Debt - Short-term Debt (Details) - USD ($) Jun. 30, 2021Dec. 31, 2020 $ in Thousands Short-term debt $ 13,983 $ 6,503 Chassis Pool Agreements [Member] Short-term debt $ 13,983 $ 6,503

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 5 - Debt - Schedule of Long-term Debt (Details) - Jun. 30, 2021Dec. 31, 2020 USD ($) $ in Thousands Line of credit revolver $ 22,400 $ 22,400 Finance lease obligation 416 473 Other 635 766 Total debt 23,451 23,639 Less current portion of long-term debt (253) (221) Total long-term debt $ 23,198 $ 23,418

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 6 - Revenue (Details Textual) - Revenue, Remaining Performance Jun. 30, 2021 Obligation, Expected Timing USD ($) of Satisfaction, Start Date [Axis]: 2021-07-01 $ in Thousands Fleet Vehicles and Services [Member] Revenue, Remaining Performance Obligation, Amount $ 660,908 Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)1 year Specialty Vehicles [Member] Revenue, Remaining Performance Obligation, Amount $ 90,516 Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Year)1 year

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 6 - Revenue - Contract 6 Months Ended Assets and Liabilities Jun. 30, Jun. 30, (Details) - USD ($) 2021 2020 $ in Thousands Contract assets, beginning of period $ 9,414 $ 10,898 Reclassification of the beginning contract assets to receivables, as the result of rights to (9,401) (10,558) consideration becoming unconditional Contract assets recognized, net of reclassification to receivables 15,357 14,028 Contract assets, end of period 15,370 14,368 Contract liabilities, beginning of period 756 2,640 Reclassification of the beginning contract liabilities to revenue, as the result of performance (740) (2,576) obligations satisfied Cash received in advance and not recognized as revenue 361 486 Contract liabilities, end of period $ 377 $ 550

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 6 - Revenue - 3 Months Ended 6 Months Ended Disaggregated Revenue Jun. 30, Jun. 30, Jun. 30, Jun. 30, (Details) - USD ($) 2021 2020 2021 2020 $ in Thousands Revenues $ $ $ $ 243,982 123,970 441,870 300,918 Transferred at Point in Time [Member] Revenues 57,606 27,312 106,699 74,303 Transferred over Time [Member] Revenues 186,376 96,658 335,171 226,615 Operating Segments [Member] Revenues 243,982 123,970 441,870 300,918 Operating Segments [Member] | Transferred at Point in Time [Member] Revenues 57,606 27,312 106,699 74,303 Operating Segments [Member] | Transferred over Time [Member] Revenues 186,376 96,658 335,171 226,615 Consolidation, Eliminations [Member] Revenues 0 0 0 0 Consolidation, Eliminations [Member] | Transferred at Point in Time [Member] Revenues 0 0 0 0 Consolidation, Eliminations [Member] | Transferred over Time [Member] Revenues 0 0 0 0 Fleet Vehicles and Services [Member] | Operating Segments [Member] Revenues 168,273 97,238 299,946 232,926 Fleet Vehicles and Services [Member] | Operating Segments [Member] | Transferred at Point in Time [Member] Revenues 11,312 11,279 21,069 33,536 Fleet Vehicles and Services [Member] | Operating Segments [Member] | Transferred over Time [Member] Revenues 156,961 85,959 278,877 199,390 Specialty Vehicles [Member] | Operating Segments [Member] Revenues 75,709 26,732 141,924 67,992 Specialty Vehicles [Member] | Operating Segments [Member] | Transferred at Point in Time [Member] Revenues 46,293 16,033 85,630 40,767 Specialty Vehicles [Member] | Operating Segments [Member] | Transferred over Time [Member] Revenues 29,416 10,699 56,294 27,225 UNITED STATES Revenues 242,914 122,878 438,189 296,850 UNITED STATES | Operating Segments [Member] Revenues 242,914 122,878 438,189 296,850 UNITED STATES | Consolidation, Eliminations [Member]

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Revenues 0 0 0 0 UNITED STATES | Fleet Vehicles and Services [Member] | Operating Segments [Member] Revenues 167,236 96,184 296,315 229,081 UNITED STATES | Specialty Vehicles [Member] | Operating Segments [Member] Revenues 75,678 26,694 141,874 67,769 Non-US [Member] Revenues 1,068 1,092 3,681 4,068 Non-US [Member] | Operating Segments [Member] Revenues 1,068 1,092 3,681 4,068 Non-US [Member] | Consolidation, Eliminations [Member] Revenues 0 0 0 0 Non-US [Member] | Fleet Vehicles and Services [Member] | Operating Segments [Member] Revenues 1,037 1,054 3,631 3,845 Non-US [Member] | Specialty Vehicles [Member] | Operating Segments [Member] Revenues $ 31 $ 38 $ 50 $ 223

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 7 - Property, Plant and 3 Months Ended 6 Months Ended Equipment (Details Textual) Jun. 30, Jun. 30, Jun. 30, Jun. 30, - USD ($) 2021 2020 2021 2020 $ in Thousands Depreciation, Total $ 1,899 $ 4,447 $ 3,640 $ 6,261 Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil $ (0) (2,430) and Gas Property and Timber Property Change in Accounting Estimate, Income Statement Impact (3,599) $ (3,599) Construction in Progress [Member] Depreciation, Total 2,330 ERP System [Member] Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil $ (2,430) and Gas Property and Timber Property

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 7 - Property, Plant and Equipment - Summary of Property, Plant, and Jun. 30, 2021Dec. 31, 2020 Equipment (Details) - USD ($) $ in Thousands Property, plant and equipment, gross $ 129,598 $ 117,239 Less accumulated depreciation (75,263) (71,505) Total property, plant and equipment, net 54,335 45,734 Land and Land Improvements [Member] Property, plant and equipment, gross 8,721 8,721 Building and Building Improvements [Member] Property, plant and equipment, gross 41,834 40,077 Machinery and Equipment [Member] Property, plant and equipment, gross 44,021 41,054 Furniture and Fixtures [Member] Property, plant and equipment, gross 17,082 16,259 Vehicles [Member] Property, plant and equipment, gross 2,566 2,404 Construction in Progress [Member] Property, plant and equipment, gross $ 15,374 $ 8,724

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 8 - Leases (Details 6 Months Ended Textual) Jun. 30, 2021 Minimum [Member] Leases, Remaining Lease Terms (Year) 1 year Maximum [Member] Leases, Remaining Lease Terms (Year) 19 years Lessee, Operating Lease, Renewal Term (Year)15 years

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 8 - Leases - Lease 3 Months Ended 6 Months Ended Expense and Information Jun. 30, (Details) - USD ($) Jun. 30, 2021 Jun. 30, 2020 Jun. 30, 2021 2020 $ in Thousands Operating leases $ 1,982 $ 1,510 $ 3,936 $ 3,106 Short-term leases(1) [1] 128 68 166 84 Total lease expense $ 2,110 $ 1,578 $ 4,102 $ 3,190 Weighted average remaining lease term of 8 years 3 9 years 1 8 years 3 9 years 1 operating leases (in years) (Year) months 18 month 6 days months 18 days month 6 days days Weighted average discount rate of operating 3.10% 3.80% 3.10% 3.80% leases Operating cash flow for operating leases $ 1,942 $ 3,127 Operating leases 2,147 0 Finance leases $ 106 $ 136 [1]Includes expenses for month-to-month equipment leases, which are classified as short-term as the Company is not reasonably certain to renew the lease term beyond one month.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 8 - Leases - Future Minimum Operating Lease Commitments Under Non- Jun. 30, 2021 cancelable Operating Lease USD ($) (Details) $ in Thousands 2021(1) $ 3,986 [1] 2022 7,194 2023 6,917 2024 6,577 2025 5,796 Thereafter 18,590 Total lease payments 49,060 Less: imputed interest (6,383) Total lease liabilities $ 42,677 [1]Excluding the six months ended June 30, 2021.

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 9 - Commitments and 6 Months Ended Contingent Liabilities - Changes in Warranty Jun. 30, 2021Jun. 30, 2020 Liability (Details) - USD ($) $ in Thousands Balance of accrued warranty $ 5,633 $ 5,694 Provisions for current period sales 1,950 1,377 Cash settlements (1,898) (991) Changes in liability for pre-existing warranties 938 (753) Balance of accrued warranty $ 6,623 $ 5,327

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document 12 6 Months 3 Months Ended Months Note 10 - Taxes on Income Ended Ended (Details Textual) - USD ($) Jun. Mar. Jun. Jun. $ in Thousands Jun. 30, Dec. 31, 30, 31, 30, 30, 2020 2018 2021 2020 2021 2020 Effective Income Tax Rate Reconciliation, Percent, Total 24.70% (32.50%) 24.10% (1.60%) Effective Income Tax Rate Reconciliation, at Federal 21.00% 35.00% Statutory Income Tax Rate, Percent Income Tax Expense (Benefit), Continuing Operations, $ 2,610 Adjustment of Deferred Tax (Asset) Liability

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 11 - Business Segments 6 Months Ended (Details Textual) Jun. 30, 2021 Number of Reportable Segments 2

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 11 - Business Segments 3 Months 6 Months - Segment Reporting Ended Ended Information (Details) - USD Jun. Jun. Dec. Jun. 30, Jun. 30, ($) 30, 30, 31, 2021 2020 $ in Thousands 2021 2020 2020 Revenues $ $ $ $ 243,982123,970441,870 300,918 Depreciation and amortization expense 5,330 8,144 Segment assets $ 419,077 419,077 359,049 Capital expenditures 12,373 5,966 Continuing Operations [Member] Revenues 243,982123,970441,870 300,918 Depreciation and amortization expense 2,759 5,343 5,330 7,860 Adjusted EBITDA 28,570 9,350 47,741 27,726 Segment assets 419,077351,793419,077 351,793 Capital expenditures 4,497 3,533 11,936 5,883 Fleet Vehicle Sales [Member] | Continuing Operations [Member] Revenues 159,82690,762 284,701 214,735 Motorhome Chassis [Member] | Continuing Operations [Member] Revenues 40,891 14,048 76,159 36,650 Other Specialty Vehicles [Member] | Continuing Operations [Member] Revenues 29,415 10,929 56,294 27,715 Aftermarket Parts and Accessories Sales [Member] | Continuing Operations [Member] Revenues 13,850 8,231 24,716 21,818 Operating Segments [Member] Revenues 243,982123,970441,870 300,918 Operating Segments [Member] | Fleet Vehicles and Services [Member] Revenues 168,27397,238 299,946 232,926 Operating Segments [Member] | Fleet Vehicles and Services [Member] | Continuing Operations [Member] Revenues 168,27397,238 299,946 232,926 Depreciation and amortization expense 737 1,692 1,378 2,492 Adjusted EBITDA 28,287 13,652 46,497 35,388 Segment assets 197,479151,892197,479 151,892 Capital expenditures 3,866 2,934 8,645 3,824 Operating Segments [Member] | Fleet Vehicles and Services [Member] | Fleet Vehicle Sales [Member] | Continuing Operations [Member] Revenues 159,82690,762 284,701 214,735

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Operating Segments [Member] | Fleet Vehicles and Services [Member] | Motorhome Chassis [Member] | Continuing Operations [Member] Revenues 0 0 0 0 Operating Segments [Member] | Fleet Vehicles and Services [Member] | Other Specialty Vehicles [Member] | Continuing Operations [Member] Revenues 0 0 0 0 Operating Segments [Member] | Fleet Vehicles and Services [Member] | Aftermarket Parts and Accessories Sales [Member] | Continuing Operations [Member] Revenues 8,447 6,476 15,245 18,191 Operating Segments [Member] | Specialty Vehicles [Member] Revenues 75,709 26,732 141,924 67,992 Operating Segments [Member] | Specialty Vehicles [Member] | Continuing Operations [Member] Revenues 75,709 26,732 141,924 67,992 Depreciation and amortization expense 1,553 857 3,140 2,047 Adjusted EBITDA 8,637 1,219 15,653 4,940 Segment assets 197,876140,654197,876 140,654 Capital expenditures 320 559 2,688 1,689 Operating Segments [Member] | Specialty Vehicles [Member] | Fleet Vehicle Sales [Member] | Continuing Operations [Member] Revenues 0 0 0 0 Operating Segments [Member] | Specialty Vehicles [Member] | Motorhome Chassis [Member] | Continuing Operations [Member] Revenues 40,891 14,048 76,159 36,650 Operating Segments [Member] | Specialty Vehicles [Member] | Other Specialty Vehicles [Member] | Continuing Operations [Member] Revenues 29,415 10,929 56,294 27,715 Operating Segments [Member] | Specialty Vehicles [Member] | Aftermarket Parts and Accessories Sales [Member] | Continuing Operations [Member] Revenues 5,403 1,755 9,471 3,627 Segment Reconciling Items [Member] | Continuing Operations [Member] Revenues 0 0 0 0 Depreciation and amortization expense 469 2,794 812 3,321 Adjusted EBITDA (8,354) (5,521) (14,409)(12,602) Segment assets 23,722 59,247 23,722 59,247 Capital expenditures 311 40 603 370 Segment Reconciling Items [Member] | Fleet Vehicle Sales [Member] | Continuing Operations [Member] Revenues 0 0 0 0 Segment Reconciling Items [Member] | Motorhome Chassis [Member] | Continuing Operations [Member]

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Revenues 0 0 0 0 Segment Reconciling Items [Member] | Other Specialty Vehicles [Member] | Continuing Operations [Member] Revenues 0 0 0 0 Segment Reconciling Items [Member] | Aftermarket Parts and Accessories Sales [Member] | Continuing Operations [Member] Revenues $ 0 $ 0 $ 0 $ 0

Copyright © 2021 www.secdatabase.com. All Rights Reserved. Please Consider the Environment Before Printing This Document Note 11 - Business Segments 3 Months Ended 6 Months Ended - Reconciliation of Adjusted EBITDA (Details) - USD ($) Jun. 30, 2021Jun. 30, 2020Jun. 30, 2021Jun. 30, 2020 $ in Thousands Net (income) attributable to non-controlling interest $ (990) $ (70) $ (1,025) $ (137) Interest expense 227 460 57 1,191 Depreciation and amortization expense 5,330 8,144 Income tax expense (benefit) 5,552 (546) 9,042 (169) Loss from write-off of construction in process (0) (2,430) Continuing Operations [Member] Income (loss) from continuing operations 16,953 (1,134) 28,483 10,608 Net (income) attributable to non-controlling interest (990) (70) (1,025) (137) Interest expense 227 460 57 1,191 Depreciation and amortization expense 2,759 5,343 5,330 7,860 Income tax expense (benefit) 5,552 (546) 9,042 (169) Restructuring and other related charges 505 562 505 1,554 Acquisition related expenses and adjustments 71 179 214 272 Non-cash stock based compensation expense 2,850 2,126 4,492 4,117 Loss from liquidation of JV 643 0 643 0 Loss from write-off of construction in process 0 2,430 0 2,430 Adjusted EBITDA $ 28,570 $ 9,350 $ 47,741 $ 27,726

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