REVENUE RECOGNITION

9 Months Ended

Apr. 03, 2022

Revenue From Contract With Customer [Abstract]

REVENUE RECOGNITION

2. REVENUE RECOGNITION

Consistent with the Company’s change in reportable segments described in Note 11—Segment Information, the Company has changed its presentation of disaggregated revenue to align with the new segment structure.  The following tables present the Company’s revenue by major product category for each reportable segment.

	Three Months Ended April 3, 2022
	MasterCraft		Crest		NauticStar		Aviara		Total
Major Product Categories:
Boats and trailers	$	116,964	$	38,351	$	17,275	$	10,428	$	183,018
Parts		2,742		262		115		—		3,119
Other revenue		250		346		2		—		598
Total	$	119,956	$	38,959	$	17,392	$	10,428	$	186,735

	Nine Months Ended April 3, 2022
	MasterCraft		Crest		NauticStar		Aviara		Total
Major Product Categories:
Boats and trailers	$	309,356	$	100,088	$	45,511	$	24,192	$	479,147
Parts		8,625		649		295		—		9,569
Other revenue		763		720		11		—		1,494
Total	$	318,744	$	101,457	$	45,817	$	24,192	$	490,210

	Three Months Ended April 4, 2021
	MasterCraft		Crest		NauticStar		Aviara		Total
Major Product Categories:
Boats and trailers	$	93,771	$	29,973	$	17,913	$	2,424	$	144,081
Parts		2,973		274		129		—		3,376
Other revenue		279		115		3		—		397
Total	$	97,023	$	30,362	$	18,045	$	2,424	$	147,854

	Nine Months Ended April 4, 2021
	MasterCraft		Crest		NauticStar		Aviara		Total
Major Product Categories:
Boats and trailers	$	236,138	$	68,341	$	44,986	$	9,445	$	358,910
Parts		9,244		803		340		—		10,387
Other revenue		743		226		10		—		979
Total	$	246,125	$	69,370	$	45,336	$	9,445	$	370,276

Contract Liabilities

As of June 30, 2021, the Company had $1.8 million of contract liabilities associated with customer deposits. During the nine months ended April 3, 2022, all of this amount was recognized as revenue. As of April 3, 2022, total contract liabilities associated with customer deposits were $2.2 million, were reported in Accrued expenses and other current liabilities on the condensed consolidated balance sheet, and substantially all of the amounts are expected to be recognized as revenue during the remainder of the year ending June 30, 2022.