SEGMENT INFORMATION (Tables)

6 Months Ended

Dec. 31, 2023

Segment Reporting [Abstract]

Schedule of Operating Information for Reportable Segments

Selected financial information for the Company’s reportable segments was as follows:

	For the Three Months Ended December 31, 2023
	MasterCraft		Crest		Aviara			Consolidated
Net sales	$	72,699	$	17,051	$	9,731			99,481
Operating income (loss)		10,294		469		(3,745	)		7,018
Depreciation and amortization		1,282		816		660			2,758
Purchases of property, plant and equipment		1,407		314		1,994			3,715

	For the Six Months Ended December 31, 2023
	MasterCraft		Crest		Aviara			Consolidated
Net sales	$	148,535	$	35,520	$	19,643		$	203,698
Operating income (loss)		20,584		732		(5,745	)		15,571
Depreciation and amortization		2,583		1,624		1,277			5,484
Purchases of property, plant and equipment		3,616		1,178		3,324			8,118

	For the Three Months Ended January 1, 2023
	MasterCraft		Crest		Aviara			Consolidated
Net sales	$	108,665	$	36,665	$	13,858		$	159,188
Operating income (loss)		22,899		5,071		(1,509	)		26,461
Depreciation and amortization		1,364		721		525			2,610
Purchases of property, plant and equipment		3,173		1,681		1,093			5,947

	For the Six Months Ended January 1, 2023
	MasterCraft		Crest		Aviara			Consolidated
Net sales	$	221,685	$	80,226	$	26,793		$	328,704
Operating income (loss)		46,971		12,614		(902	)		58,683
Depreciation and amortization		2,746		1,403		1,062			5,211
Purchases of property, plant and equipment		5,283		4,203		2,429			11,915

The following table presents total assets for the Company’s reportable segments.

	December 31, 2023		June 30, 2023
Assets:
MasterCraft	$	240,444	$	259,201
Crest		48,130		53,435
Aviara		43,212		41,340
Total assets	$	331,786	$	353,976