Outdoor retailer Cabela’s is getting serious about tracking down a buyer.

The 27-store chain — a destination for hunting, fishing and camping enthusiasts — in the past two weeks opened its financial books to rival Bass Pro Shops and other potential suitors, The Post has learned.

Cabela’s has been under fire since October from activist billionaire investor Paul Singer’s Elliott Management hedge fund, which bought an 11 percent stake and pressed management to consider options for boosting the stock price, including a sale.

The Sidney, Neb., company said in December it would explore strategic alternatives but held off distributing confidential financial information to potential buyers until now.

Bass founder John Morris, who controls the closely held Springfield, Mo.-based company, has long wanted to buy his closest rival, sources said.

Cabela’s, in which the founding family holds a sizable stake, generated $3.5 billion in revenue last year, or roughly the same as Bass’s. But Cabela’s is less profitable in part because it still runs like a family-owned business, sources said.

Cabela’s last month started seeking buyers for its credit-card business, which is responsible for about 30 percent of total sales, and expects to have those bids soon.

With those in hand, it wants to see what Bass and other potential bidders such as private-equity firms are willing to offer with and without the credit arm, sources said.

Shares fell 2.3 percent, or $1.07, to $45.48 on Wednesday. Cabela’s did not return calls, while Bass declined to comment.