Shares of Winnebago Industries Inc. surged 3% in premarket trade Wednesday, after the recreational vehicle maker beat fiscal second-quarter revenue expectations, amid strength in its towable business. Net income for the quarter to Feb. 24 rose to $22.1 million, or 69 cents a share, from $15.3 million, or 48 cents a share, in the same period a year ago. The company said recent tax legislation resulted in an earnings benefit of 7 cents per share. The FactSet EPS consensus was 64 cents. Revenue rose to $468.4 million from $370.5 million, above the FactSet consensus of $444.3 million. Motorized revenue increased 1.5% to $202.0 million, above the FactSet consensus of $200.4 million, while towable revenue jumped 55% to $266.4 million, beating expectations of $242.5 million. The company said it was “committed” to passing a portion of the tax savings from recent tax legislation to its employees, in the form of a bonus and other wage adjustments, a charitable donation and accelerating facility improvements. The stock has tumbled 22% over the past three months, while the S&P 500 has gained 1.2%.