Arctic Cat Inc. designs, engineers, manufactures and markets snowmobiles and all-terrain vehicles (ATVs) and recreational off-highway vehicles (ROVs) under the Arctic Cat brand name, as well as related parts, garments and accessories. The Company markets its products through a network of independent dealers located throughout the United States, Canada, and Europe and through distributors representing dealers in Europe, Russia, South America, the Middle East, Asia and other international markets. The Company operates in three segments: snowmobile; ATV, and parts, garments and accessories (PG&A). The Company�s subsidiaries are Arctic Cat Sales Inc., Arctic Cat Production LLC, Arctic Cat Production Support LLC, Arctic Cat Shared Services LLC, Arctic Cat GmbH, Arctic Cat France SARL, Arctic Cat Deutschland GmbH, Arctic Cat Italia S.r.l., Arctic Cat Espana S.L. and Arctic Cat UK Ltd.