Segment Reporting

9 Months Ended

Mar. 31, 2023

Segment Reporting [Abstract]

Segment Reporting

Segment Reporting

The Company has three reportable segments, Malibu, Saltwater Fishing and Cobalt. The Malibu segment participates in the manufacturing, distribution, marketing and sale of Malibu and Axis performance sports boats throughout the world. The Saltwater Fishing segment participates in the manufacturing, distribution, marketing and sale throughout the world of Pursuit boats and the Maverick Boat Group brand boats (Maverick, Cobia, Pathfinder and Hewes). The Cobalt segment participates in the manufacturing, distribution, marketing and sale of Cobalt boats throughout the world.

There is no country outside of the United States from which the Company (a) derived net sales equal to 10% of total net sales for the three and nine months ended March 31, 2023, or (b) attributed assets equal to 10% of total assets as of March 31, 2023. Net sales are attributed to countries based on the location of the dealer. The following tables present financial information for the Company’s reportable segments for the three and nine months ended March 31, 2023 and 2022, respectively, and the Company’s financial position at March 31, 2023 and June 30, 2022, respectively:

	Three Months Ended March 31, 2023								Nine Months Ended March 31, 2023
	Malibu		Saltwater Fishing		Cobalt		Consolidated		Malibu		Saltwater Fishing		Cobalt		Total
Net sales	$	172,571	$	122,661	$	79,887	$	375,119	$	475,905	$	320,479	$	219,678	$	1,016,062
Income before provision for income taxes	$	42,478	$	16,489	$	10,757	$	69,724	$	99,449	$	37,770	$	27,214	$	164,433
	Three Months Ended March 31, 2022								Nine Months Ended March 31, 2022
	Malibu		Saltwater Fishing		Cobalt		Consolidated		Malibu		Saltwater Fishing		Cobalt		Total
Net sales	$	178,820	$	93,659	$	71,808	$	344,287	$	430,525	$	245,627	$	185,519	$	861,671
Income before provision for income taxes	$	47,566	$	13,189	$	10,142	$	70,897	$	96,343	$	25,529	$	24,583	$	146,455

	As of March 31, 2023		As of June 30, 2022
Assets
Malibu	$	229,943	$	264,551
Saltwater Fishing	423,786		384,684
Cobalt	228,440		202,091
Total assets	$	882,169	$	851,326