Revenue Recognition

9 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Revenue Recognition

Revenue Recognition

The following tables disaggregate the Company's revenue by major product type and geography:

	Three Months Ended March 31, 2023								Nine Months Ended March 31, 2023
	Malibu		Saltwater Fishing		Cobalt		Consolidated		Malibu		Saltwater Fishing		Cobalt		Consolidated
Revenue by product:
Boat and trailer sales	$	167,979	$	122,058	$	79,246	$	369,283	$	463,153	$	319,314	$	216,706	$	999,173
Part and other sales	4,592		603		641		5,836		12,752		1,165		2,972		16,889
Net Sales	$	172,571	$	122,661	$	79,887	$	375,119	$	475,905	$	320,479	$	219,678	$	1,016,062
Revenue by geography:
North America	$	158,676	$	120,541	$	77,148	$	356,365	$	430,250	$	313,636	$	211,415	$	955,301
International	13,895		2,120		2,739		18,754		45,655		6,843		8,263		60,761
Net Sales	$	172,571	$	122,661	$	79,887	$	375,119	$	475,905	$	320,479	$	219,678	$	1,016,062

	Three Months Ended March 31, 2022								Nine Months Ended March 31, 2022
	Malibu		Saltwater Fishing		Cobalt		Consolidated		Malibu		Saltwater Fishing		Cobalt		Consolidated
Revenue by product:
Boat and trailer sales	$	174,377	$	93,435	$	71,213	$	339,025	$	418,339	$	244,856	$	183,713	$	846,908
Part and other sales	4,443		224		595		5,262		12,186		771		1,806		14,763
Net Sales	$	178,820	$	93,659	$	71,808	$	344,287	$	430,525	$	245,627	$	185,519	$	861,671
Revenue by geography:
North America	$	165,499	$	93,004	$	70,172	$	328,675	$	383,991	$	240,919	$	176,612	$	801,522
International	13,321		655		1,636		15,612		46,534		4,708		8,907		60,149
Net Sales	$	178,820	$	93,659	$	71,808	$	344,287	$	430,525	$	245,627	$	185,519	$	861,671

Boat and Trailer Sales

Consists of sales of boats and trailers to the Company's dealer network, net of sales returns, discounts, rebates and free flooring incentives. Boat and trailer sales also includes optional boat features. Sales returns consist of boats returned by dealers under the Company's warranty program. Rebates, free flooring and discounts are incentives that the Company provides to its dealers based on sales of eligible products.

Part and Other Sales

Consists primarily of parts and accessories sales, royalty income and clothing sales. Parts and accessories sales include replacement and aftermarket boat parts and accessories sold to the Company's dealer network. Royalty income is earned from license agreements with various boat manufacturers, including Nautique, Chaparral, Mastercraft, and Tige related to the use of the Company's intellectual property.