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Trex Co. Inc. – ‘10-Q’ for 3/31/22 – ‘EX-101.PRE’

On:  Monday, 5/9/22, at 5:11pm ET   ·   For:  3/31/22   ·   Accession #:  1193125-22-145117   ·   File #:  1-14649

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/09/22  Trex Co. Inc.                     10-Q        3/31/22   75:4.4M                                   Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML    543K 
 2: EX-3.2      Articles of Incorporation/Organization or Bylaws    HTML     21K 
 3: EX-31.1     Certification -- §302 - SOA'02                      HTML     25K 
 4: EX-31.2     Certification -- §302 - SOA'02                      HTML     25K 
 5: EX-32       Certification -- §906 - SOA'02                      HTML     22K 
11: R1          Cover Page                                          HTML     74K 
12: R2          Condensed Consolidated Statements of Comprehensive  HTML     89K 
                Income                                                           
13: R3          Condensed Consolidated Balance Sheets               HTML    119K 
14: R4          Condensed Consolidated Balance Sheets               HTML     41K 
                (Parenthetical)                                                  
15: R5          Condensed Consolidated Statements of Changes in     HTML     66K 
                Stockholders' Equity                                             
16: R6          Condensed Consolidated Statements of Cash Flows     HTML     98K 
17: R7          Business and Organization                           HTML     26K 
18: R8          Basis of Presentation                               HTML     26K 
19: R9          Recently Adopted Accounting Standards               HTML     35K 
20: R10         New Accounting Standards Not Yet Adopted            HTML     25K 
21: R11         Inventories                                         HTML     34K 
22: R12         Prepaid Expenses and Other Assets                   HTML     31K 
23: R13         Goodwill and Other Intangible Assets, Net           HTML     25K 
24: R14         Accrued Expenses and Other Liabilities              HTML     33K 
25: R15         Debt                                                HTML     30K 
26: R16         Leases                                              HTML     44K 
27: R17         Financial Instruments                               HTML     24K 
28: R18         Stockholders' Equity                                HTML     48K 
29: R19         Revenue From Contracts With Customers               HTML     50K 
30: R20         Stock-Based Compensation                            HTML     46K 
31: R21         Income Taxes                                        HTML     28K 
32: R22         Segment Information                                 HTML     69K 
33: R23         Seasonality                                         HTML     24K 
34: R24         Commitments and Contingencies                       HTML     50K 
35: R25         Summary of Significant Accounting Policies          HTML     24K 
                (Policies)                                                       
36: R26         Inventories (Tables)                                HTML     32K 
37: R27         Prepaid Expenses and Other Assets (Tables)          HTML     30K 
38: R28         Accrued Expenses and Other Liabilities (Tables)     HTML     33K 
39: R29         Leases (Tables)                                     HTML     44K 
40: R30         Stockholders' Equity (Tables)                       HTML     43K 
41: R31         Revenue From Contracts With Customers (Tables)      HTML     44K 
42: R32         Stock-Based Compensation (Tables)                   HTML     46K 
43: R33         Segment Information (Tables)                        HTML     64K 
44: R34         Commitments and Contingencies (Tables)              HTML     43K 
45: R35         Business and Organization - Additional Information  HTML     23K 
                (Detail)                                                         
46: R36         Inventories - Summary of Inventories (Detail)       HTML     31K 
47: R37         Inventories - Additional Information (Detail)       HTML     25K 
48: R38         Prepaid Expenses and Other Assets - Summary of      HTML     34K 
                Prepaid Expenses and Other Assets (Detail)                       
49: R39         Goodwill and Other Intangible Assets, Net -         HTML     37K 
                Additional Information (Detail)                                  
50: R40         Accrued Expenses and Other Liabilities - Summary    HTML     41K 
                of Accrued Expenses and Other Liabilities (Detail)               
51: R41         Debt - Additional Information (Detail)              HTML     40K 
52: R42         Leases - Additional Information (Detail)            HTML     32K 
53: R43         Leases - Supplemental Cash flow Information to      HTML     38K 
                operating leases (Details)                                       
54: R44         Leases - Maturities of Operating Lease Liabilities  HTML     41K 
                (Details)                                                        
55: R45         Stockholders' Equity - Additional Information       HTML     35K 
                (Detail)                                                         
56: R46         Stockholders' Equity - Computation of Basic and     HTML     61K 
                Diluted Earnings Per Share (Detail)                              
57: R47         Stockholders' Equity - Antidilutive Securities      HTML     28K 
                Excluded from Computation of Earnings Per Share                  
                (Detail)                                                         
58: R48         Revenue From Contracts With Customers - Additional  HTML     25K 
                Information (Detail)                                             
59: R49         Revenue From Contracts With Customers - Summary of  HTML     38K 
                Disaggregated Net Sales (Detail)                                 
60: R50         Stock-Based Compensation - Additional Information   HTML     34K 
                (Detail)                                                         
61: R51         Stock-Based Compensation - Summary of Stock-Based   HTML     31K 
                Compensation Grants (Detail)                                     
62: R52         Stock-Based Compensation - Summary of Stock-Based   HTML     26K 
                Compensation Grants (Parenthetical) (Detail)                     
63: R53         Stock-Based Compensation - Summary of Assumptions   HTML     35K 
                Used to Estimate Fair Value of Each SAR (Detail)                 
64: R54         Stock-Based Compensation - Summary of Stock-Based   HTML     33K 
                Compensation Expenses (Detail)                                   
65: R55         Income Taxes - Additional Information (Detail)      HTML     41K 
66: R56         Segment Information - Additional Information        HTML     23K 
                (Detail)                                                         
67: R57         Segment Information - Details of Segment            HTML     75K 
                Information (Detail)                                             
68: R58         Segment Information - Schedule of Reconciliation    HTML     58K 
                of Net Income to EBITDA (Detail)                                 
69: R59         Commitments and Contingencies - Additional          HTML     36K 
                Information (Detail)                                             
70: R60         Commitments and Contingencies - Summary of          HTML     36K 
                Reconciliation of Company's Residential Product                  
                Warranty Reserve (Detail)                                        
73: XML         IDEA XML File -- Filing Summary                      XML    132K 
71: XML         XBRL Instance -- d336988d10q_htm                     XML    879K 
72: EXCEL       IDEA Workbook of Financial Reports                  XLSX     70K 
 7: EX-101.CAL  XBRL Calculations -- trex-20220331_cal               XML    118K 
 8: EX-101.DEF  XBRL Definitions -- trex-20220331_def                XML    413K 
 9: EX-101.LAB  XBRL Labels -- trex-20220331_lab                     XML    813K 
10: EX-101.PRE  XBRL Presentations -- trex-20220331_pre              XML    642K 
 6: EX-101.SCH  XBRL Schema -- trex-20220331                         XSD    127K 
74: JSON        XBRL Instance as JSON Data -- MetaLinks              322±   440K 
75: ZIP         XBRL Zipped Folder -- 0001193125-22-145117-xbrl      Zip    126K

‘EX-101.PRE’   —   XBRL Presentations — trex-20220331_pre

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_trex_ScheduleOfCommitmentsAndContingenciesLineItems_687" xlink:to="loc_trex_WarrantyPeriod_703" use="optional" order="24" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="trex-20220331.xsd#trex_PercentSensitivityChangeInExpectedSurfaceFlakingClaims" xlink:label="loc_trex_PercentSensitivityChangeInExpectedSurfaceFlakingClaims_704"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_trex_ScheduleOfCommitmentsAndContingenciesLineItems_687" xlink:to="loc_trex_PercentSensitivityChangeInExpectedSurfaceFlakingClaims_704" use="optional" order="25" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="trex-20220331.xsd#trex_SensitivityChangeInSurfaceFlakingWarrantyReserve" xlink:label="loc_trex_SensitivityChangeInSurfaceFlakingWarrantyReserve_705"/>
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<presentationLink xlink:type="extended" xlink:role="http://www.trex.com/role/CommitmentsAndContingenciesSummaryOfReconciliationOfCompanysResidentialProductWarrantyReserveDetail">
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_708"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProductWarrantyLiabilityTable" xlink:label="loc_us-gaap_ProductWarrantyLiabilityTable_712"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_CommitmentsAndContingenciesDisclosureAbstract_708" xlink:to="loc_us-gaap_ProductWarrantyLiabilityTable_712" use="optional" order="1" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContingentConsiderationByTypeAxis" xlink:label="loc_us-gaap_ContingentConsiderationByTypeAxis_709"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityTable_712" xlink:to="loc_us-gaap_ContingentConsiderationByTypeAxis_709" use="optional" order="2" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ContingentConsiderationTypeDomain" xlink:label="loc_us-gaap_ContingentConsiderationTypeDomain_710"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ContingentConsiderationByTypeAxis_709" xlink:to="loc_us-gaap_ContingentConsiderationTypeDomain_710" use="optional" order="3" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="trex-20220331.xsd#trex_SurfaceFlakingMember" xlink:label="loc_trex_SurfaceFlakingMember_715"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ContingentConsiderationTypeDomain_710" xlink:to="loc_trex_SurfaceFlakingMember_715" use="optional" order="4" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="trex-20220331.xsd#trex_OtherResidentialMember" xlink:label="loc_trex_OtherResidentialMember_716"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ContingentConsiderationTypeDomain_710" xlink:to="loc_trex_OtherResidentialMember_716" use="optional" order="5" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ValuationAllowancesAndReservesTypeAxis" xlink:label="loc_us-gaap_ValuationAllowancesAndReservesTypeAxis_714"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityTable_712" xlink:to="loc_us-gaap_ValuationAllowancesAndReservesTypeAxis_714" use="optional" order="6" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ValuationAllowancesAndReservesDomain" xlink:label="loc_us-gaap_ValuationAllowancesAndReservesDomain_713"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ValuationAllowancesAndReservesTypeAxis_714" xlink:to="loc_us-gaap_ValuationAllowancesAndReservesDomain_713" use="optional" order="7" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="trex-20220331.xsd#trex_SurfaceFlakingWarrantyReserveMember" xlink:label="loc_trex_SurfaceFlakingWarrantyReserveMember_721"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ValuationAllowancesAndReservesDomain_713" xlink:to="loc_trex_SurfaceFlakingWarrantyReserveMember_721" use="optional" order="8" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ProductWarrantyLiabilityLineItems" xlink:label="loc_us-gaap_ProductWarrantyLiabilityLineItems_711"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityTable_712" xlink:to="loc_us-gaap_ProductWarrantyLiabilityLineItems_711" use="optional" order="9" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StandardProductWarrantyAccrual" xlink:label="loc_us-gaap_StandardProductWarrantyAccrual_717"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityLineItems_711" xlink:to="loc_us-gaap_StandardProductWarrantyAccrual_717" use="optional" order="10" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityLineItems_711" xlink:to="loc_us-gaap_StandardProductWarrantyAccrualPreexistingIncreaseDecrease_718" use="optional" order="11" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_StandardProductWarrantyAccrualPayments" xlink:label="loc_us-gaap_StandardProductWarrantyAccrualPayments_719"/>
<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityLineItems_711" xlink:to="loc_us-gaap_StandardProductWarrantyAccrualPayments_719" use="optional" order="12" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
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<presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_ProductWarrantyLiabilityLineItems_711" xlink:to="loc_us-gaap_StandardProductWarrantyAccrual_720" use="optional" order="13" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
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8 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 5/09/24  Trex Co. Inc.                     10-Q        3/31/24   66:3.9M                                   Donnelley … Solutions/FA
 2/26/24  Trex Co. Inc.                     10-K       12/31/23   95:8.6M                                   Donnelley … Solutions/FA
10/30/23  Trex Co. Inc.                     10-Q        9/30/23   71:5.3M                                   Donnelley … Solutions/FA
 7/31/23  Trex Co. Inc.                     10-Q        6/30/23   78:5.8M                                   Donnelley … Solutions/FA
 5/08/23  Trex Co. Inc.                     10-Q        3/31/23   71:4.6M                                   Donnelley … Solutions/FA
 2/27/23  Trex Co. Inc.                     10-K       12/31/22   91:8.9M                                   Donnelley … Solutions/FA
10/31/22  Trex Co. Inc.                     10-Q        9/30/22   73:5.5M                                   Donnelley … Solutions/FA
 8/08/22  Trex Co. Inc.                     10-Q        6/30/22   73:5.2M                                   Donnelley … Solutions/FA

2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/02/21  Trex Co. Inc.                     10-Q        6/30/21   75:5.2M                                   Donnelley … Solutions/FA
 5/01/19  Trex Co. Inc.                     8-K:5,9     5/01/19    3:108K                                   Donnelley … Solutions/FA
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