REVENUE RECOGNITION

9 Months Ended

Apr. 02, 2023

Revenue from Contract with Customer [Abstract]

REVENUE RECOGNITION

2.REVENUE RECOGNITION

The following tables present the Company's revenue by major product category for each reportable segment:

	Three Months Ended April 2, 2023
	MasterCraft		Crest		Aviara		Total
Major Product Categories:
Boats and trailers	$	114,514	$	35,936	$	12,777	$	163,227
Parts		2,798		285		—		3,083
Other revenue		318		148		—		466
Total	$	117,630	$	36,369	$	12,777	$	166,776

	Nine Months Ended April 2, 2023
	MasterCraft		Crest		Aviara		Total
Major Product Categories:
Boats and trailers	$	328,254	$	115,444	$	39,570	$	483,268
Parts		9,693		671		—		10,364
Other revenue		1,368		480		—		1,848
Total	$	339,315	$	116,595	$	39,570	$	495,480

	Three Months Ended April 3, 2022
	MasterCraft		Crest		Aviara		Total
Major Product Categories:
Boats and trailers	$	116,964	$	38,351	$	10,428	$	165,743
Parts		2,742		262		—		3,004
Other revenue		250		346		—		596
Total	$	119,956	$	38,959	$	10,428	$	169,343

	Nine Months Ended April 3, 2022
	MasterCraft		Crest		Aviara		Total
Major Product Categories:
Boats and trailers	$	309,356	$	100,088	$	24,192	$	433,636
Parts		8,625		649		—		9,274
Other revenue		763		720		—		1,483
Total	$	318,744	$	101,457	$	24,192	$	444,393

Contract Liabilities

As of June 30, 2022, the Company had $1.4 million of contract liabilities associated with customer deposits. During the nine months ended April 2, 2023, all of this amount was recognized as revenue. As of April 2, 2023, total contract liabilities associated with customer deposits and services were $2.8 million, were reported in Accrued expenses and other current liabilities and Other long-term liabilities on the condensed consolidated balance sheet, and $1.1 million of the amounts are expected to be recognized as revenue during the remainder of the year ending June 30, 2023.