MasterCraft Boat Holdings Files 2024 10-K

Ticker: MCFT · Form: 10-K · Filed: Aug 30, 2024 · CIK: 1638290

Sentiment: neutral

Topics: 10-K, annual-report, manufacturing, marine

TL;DR

MCFT 2024 10-K is in. Full financials and risks disclosed.

AI Summary

MasterCraft Boat Holdings, Inc. filed its 10-K for the fiscal year ending June 30, 2024. The company, headquartered in Vonore, TN, reported on its financial performance and business operations. Key financial data and risks associated with its boat building and repairing business are detailed in the filing.

Why It Matters

This filing provides investors and analysts with a comprehensive overview of MasterCraft's financial health, operational performance, and strategic outlook for the past fiscal year.

Risk Assessment

Risk Level: medium — The filing details various risks including geographic concentration, asset impairment, and debt, which are typical for a manufacturing company in the marine industry.

Key Numbers

Key Players & Entities

FAQ

What was MasterCraft's fiscal year end for this 10-K filing?

The fiscal year end was June 30, 2024.

What is the company's primary business as indicated by its SIC code?

The company's SIC code is 3730, which corresponds to SHIP & BOAT BUILDING & REPAIRING.

What was the previous name of MasterCraft Boat Holdings, Inc.?

The former company name was MCBC Holdings, Inc.

Where is MasterCraft Boat Holdings, Inc. headquartered?

The company is headquartered at 100 Cherokee Cove Drive, Vonore, TN 37855.

What is the accession number for this 10-K filing?

The accession number is 0000950170-24-102002.

Filing Stats: 4,423 words · 18 min read · ~15 pages · Grade level 13.7 · Accepted 2024-08-29 18:56:46

Key Financial Figures

Filing Documents

Business

Business 2 Item 1A.

Risk Factors

Risk Factors 7 Item 1B. Unresolved Staff Comments 19 Item 1C. Cybersecurity 19 Item 2.

Properties

Properties 20 Item 3.

Legal Proceedings

Legal Proceedings 20 Item 4. Mine Safety Disclosures 20 PART II Item 5. Market for Registrant's Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities 21 Item 6. Reserved 22 Item 7.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 23 Item 7A.

Quantitative and Qualitative Disclosures about Market Risk

Quantitative and Qualitative Disclosures about Market Risk 33 Item 8.

Financial Statements and Supplementary Data

Financial Statements and Supplementary Data 33 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 33 Item 9A.

Controls and Procedures

Controls and Procedures 33 Item 9B. Other Information 34 Item 9C. Disclosure Regarding Foreign Jurisdictions That Prevent Inspections 34 PART III Item 10. Directors, Executive Officers and Corporate Governance 35 Item 11.

Executive Compensation

Executive Compensation 35 Item 12.

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters 35 Item 13. Certain Relationships and Related Transactions, and Director Independence 35 Item 14. Principal Accountant Fees and Services 35 PART IV Item 15. Exhibits, Financial Statement Schedules 36 Item 16. Form 10-K Summary 38 ii CAUTIONARY NOTE REGARDING F ORWARD-LOOKING STATEMENTS This Annual Report on Form 10-K contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. All statements contained in this Form 10-K that do not relate to matters of historical fact should be considered forward-looking statements, including but not limited to statements regarding our expected market share, business strategy, dealer network, anticipated financial results, and liquidity. We use words such as "could," "may," "might," "will," "expect," "likely," "believe," "continue," "anticipate," "estimate," "intend," "plan," "project," and other similar expressions to identify some forward-looking statements, but not all forward-looking statements include these words. All of our forward-looking statements involve estimates and uncertainties that could cause actual results to differ materially from those expressed in the forward-looking statements. Accordingly, any such statements are qualified in their entirety by reference to the information described under the caption "Risk Factors" and elsewhere in this Form 10-K. The forward-looking statements contained in this Form 10-K are based on assumptions that we have made in light of our industry experience and our perceptions of historical trends, current conditions, expected future developments, and other factors we believe are appropriate under the circumstances. You should understand that these statements are not guarantees of performance or results. They involve risks, uncertainties (many of which are beyond our control), and assumptions. Although we bel

B USINESS

ITEM 1. B USINESS We are a leading innovator, designer, manufacturer, and marketer of recreational powerboats sold through our three brands, MasterCraft, Crest, and Balise. As a leader in recreational marine, we strive to deliver the best on-water experience through innovative, high-quality products with a relentless focus on the consumer. Our Segments During the fourth quarter of fiscal 2024, we changed the name of our "Crest" operating segment to "Pontoon." The segment name change had no impact on the composition of our segments or on previously reported financial position, results of operations, cash flows or segment operating results. MasterCraft Segment Our MasterCraft segment, which manufactures and sells premium ski/wake boats, consists of our MasterCraft brand. The MasterCraft brand was founded in 1968 and evolved over the next 55-plus years to become the most award-winning ski/wake boat manufacturer in the world. Today, MasterCraft participates in the highest margin producing category within the powerboat industry by manufacturing the industry's premier competitive water ski, wakeboarding, and wake surfing performance boats. We believe the MasterCraft brand is known among boating enthusiasts for high performance, premier quality, and relentless innovation. We believe that the market recognizes MasterCraft as a premier brand in the powerboat industry due to the overall superior value proposition that our boats deliver to consumers. We work tirelessly every day to maintain this iconic brand reputation. Pontoon Segment Our Pontoon segment, which manufactures and sells pontoon boats, consists of our Crest brand and our Balise brand. The Pontoon segment participates in the largest unit producing category in the powerboat industry. Crest, which we acquired in October 2018, was founded in 1957 and has grown to be one of the top producers of innovative, high-quality pontoon boats ranging from 20 to 27 feet. Crest's long-standing reputation for high-qu

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