XML 16 R33.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Acquisition (Details) (USD $) In Thousands, except Share data, unless otherwise specified | 3 Months Ended | 6 Months Ended | 0 Months Ended |
--- | --- | --- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2014 | Dec. 31, 2013 | Oct. 23, 2014 | Jun. 30, 2014
Business Acquisition [Line Items] |  |  |  |  |  |
Goodwill | $ 13,201 us-gaap_Goodwill |  | $ 13,201 us-gaap_Goodwill |  |  | $ 5,718 us-gaap_Goodwill
Net sales | 55,484 us-gaap_SalesRevenueGoodsNet | 43,938 us-gaap_SalesRevenueGoodsNet | 103,143 us-gaap_SalesRevenueGoodsNet | 87,242 us-gaap_SalesRevenueGoodsNet |  |
Net income | 5,576 us-gaap_ProfitLoss | 5,220 us-gaap_ProfitLoss | 7,965 us-gaap_ProfitLoss | 10,399 us-gaap_ProfitLoss |  |
Australia Licensee [Member] |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Business combination, consideration transferred |  |  |  |  | 16,229 us-gaap_BusinessCombinationConsiderationTransferred1 / us-gaap_BusinessAcquisitionAxis = mbuu_AustraliaLicenseeMember |
Cash consideration paid |  |  |  |  | 13,305 us-gaap_PaymentsToAcquireBusinessesGross / us-gaap_BusinessAcquisitionAxis = mbuu_AustraliaLicenseeMember |
Equity consideration paid |  |  |  |  | 2,924 us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable / us-gaap_BusinessAcquisitionAxis = mbuu_AustraliaLicenseeMember |
Business combination, consideration transferred, equity valuation, duration |  |  |  |  | 20 days |
Business acquisition, transaction Costs |  |  |  |  | 723 us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts / us-gaap_BusinessAcquisitionAxis = mbuu_AustraliaLicenseeMember |
Business combination, consideration transferred, equity restriction, percentage |  |  |  |  | 71.43%mbuu_BusinessCombinationConsiderationTransferredEquityRestrictionPercentage / us-gaap_BusinessAcquisitionAxis = mbuu_AustraliaLicenseeMember |
Business combination, consideration transferred, equity restriction, period |  |  |  |  | 2 years |
Class A Common Stock [Member] | Common Stock [Member] |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Issuance of common stock (in shares) |  |  | 4,371,000 us-gaap_StockIssuedDuringPeriodSharesNewIssues / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember / us-gaap_StatementEquityComponentsAxis = us-gaap_CommonStockMember |  |  |
Class A Common Stock [Member] | Common Stock [Member] | Australia Licensee [Member] |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Issuance of common stock (in shares) |  |  |  |  | 170,889 us-gaap_StockIssuedDuringPeriodSharesNewIssues / us-gaap_BusinessAcquisitionAxis = mbuu_AustraliaLicenseeMember / us-gaap_StatementClassOfStockAxis = us-gaap_CommonClassAMember / us-gaap_StatementEquityComponentsAxis = us-gaap_CommonStockMember |
Australia Segment [Member] |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Goodwill |  |  |  |  | 8,046 us-gaap_Goodwill / us-gaap_StatementBusinessSegmentsAxis = mbuu_AustraliaSegmentMember |
Net sales | 4,356 us-gaap_SalesRevenueGoodsNet / us-gaap_StatementBusinessSegmentsAxis = mbuu_AustraliaSegmentMember |  | 4,356 us-gaap_SalesRevenueGoodsNet / us-gaap_StatementBusinessSegmentsAxis = mbuu_AustraliaSegmentMember |  |  |
Australia Segment [Member] | Operating Segments [Member] |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Net sales | 4,356 us-gaap_SalesRevenueGoodsNet / us-gaap_ConsolidationItemsAxis = us-gaap_OperatingSegmentsMember / us-gaap_StatementBusinessSegmentsAxis = mbuu_AustraliaSegmentMember |  | 4,356 us-gaap_SalesRevenueGoodsNet / us-gaap_ConsolidationItemsAxis = us-gaap_OperatingSegmentsMember / us-gaap_StatementBusinessSegmentsAxis = mbuu_AustraliaSegmentMember |  |  |
AUSTRALIA | Operating Segments [Member] |  |  |  |  |  |
Business Acquisition [Line Items] |  |  |  |  |  |
Net income |  |  | $ 482 us-gaap_ProfitLoss / us-gaap_ConsolidationItemsAxis = us-gaap_OperatingSegmentsMember / us-gaap_StatementBusinessSegmentsAxis = country_AU |  |  |

X
- Definition Business Combination, Consideration Transferred, Equity Restriction, Percentage + References No definition available. + Details
Name: | mbuu_BusinessCombinationConsiderationTransferredEquityRestrictionPercentage
Namespace Prefix: | mbuu_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business Combination, Consideration Transferred, Equity Restriction, Period + References No definition available. + Details
Name: | mbuu_BusinessCombinationConsiderationTransferredEquityRestrictionPeriod
Namespace Prefix: | mbuu_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business Combination, Consideration Transferred, Equity Valuation, Duration + References No definition available. + Details
Name: | mbuu_BusinessCombinationConsiderationTransferredEquityValuationDuration
Namespace Prefix: | mbuu_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferred1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4591552-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=35736750&loc=SL4591551-111686 + Details
Name: | us-gaap_ProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a)) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 1 -Article 5 + Details
Name: | us-gaap_SalesRevenueGoodsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of new stock issued during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=mbuu_AustraliaLicenseeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=country_AU
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=mbuu_AustraliaSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |