Lazydays Holdings, Inc (NASDAQ:GORV) reported a Q4 revenue decline of 18.7% Y/Y to $198.03 million, missing analyst expectations of $228.02 million. Adjusted EPS showed a loss of $(1.09), also below the consensus of $(0.66). Both new and pre-owned vehicle retail revenues fell, with a notable 27.9% drop in new vehicle sales. The company faced a consolidated gross margin decrease and recorded a $118.0 million non-cash goodwill impairment charge. Despite a challenging Q4, Lazydays anticipates a pre-tax loss in Q1 but expects to return to profitability and achieve positive net income and operational cash flow in 2024. GORV shares rose 4.12% to $3.79 following the announcement.