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Business Segments
 3 Months Ended
Sep. 26, 2014
Business Segments [Abstract]  
Business Segments
E.Business Segments

The Company and its subsidiaries are engaged in the manufacture and sale of marine and heavy-duty off-highway power transmission equipment.  Principal products include marine transmissions, surface drives, propellers and boat management systems, as well as power-shift transmissions, hydraulic torque converters, power take-offs, industrial clutches and controls systems.  The Company sells to both domestic and foreign customers in a variety of market areas, principally pleasure craft, commercial and military marine markets, as well as in the energy and natural resources, government and industrial markets.

The Company has two reportable segments: manufacturing and distribution. These segments are managed separately because each provides different services and requires different technology and marketing strategies. The accounting practices of the segments are the same as those described in the summary of significant accounting policies. Transfers among segments are at established inter-company selling prices.  Management evaluates the performance of its segments based on net earnings.

Information about the Company’s segments is summarized as follows (in thousands):

  
Three Months Ended
 
  
Sept. 26,
  
Sept. 27,
 
  
2014
  
2013
 
     
Manufacturing segment sales
 
$
60,274
  
$
53,258
 
Distribution segment sales
  
24,011
   
31,014
 
Inter/Intra segment elimination - manufacturing
  
(17,394
)
  
(13,768
)
Inter/Intra segment elimination - distribution
  
(2,067
)
  
(4,078
)
         
Net sales
 
$
64,824
  
$
66,426
 
         
Manufacturing segment net earnings
 
$
5,171
  
$
2,017
 
Distribution segment net earnings
  
1,178
   
1,881
 
Corporate and eliminations
  
(2,306
)
  
(2,621
)
         
Net earnings attributable to Twin Disc
 
$
4,043
  
$
1,277
 
         
  
Sept. 26,
  
June 30,
 
Assets
 2014  2014 
         
Manufacturing segment assets
 
$
258,867
  
$
254,652
 
Distribution segment assets
  
56,206
   
57,233
 
Corporate assets and elimination of inter‑company assets
  
(51,522
)
  
(44,900
)
         
  
$
263,551
  
$
266,985