XML 115 R95.htm IDEA: XBRL DOCUMENT
v3.5.0.2

Segment Reporting Segment reporting (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2016 | Mar. 31, 2016 | Dec. 31, 2015 | Sep. 30, 2015 | Jun. 30, 2015 | Mar. 31, 2015 | Dec. 31, 2014 | Sep. 30, 2014 | Jun. 30, 2016 | Jun. 30, 2015 | Jun. 30, 2014
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales | $ 66,680 | $ 68,539 | $ 60,506 | $ 57,240 | $ 60,716 | $ 64,762 | $ 55,484 | $ 47,659 | $ 252,965 | $ 228,621 | $ 190,935
Depreciation and amortization |  |  |  |  |  |  |  |  | 5,524 | 4,890 | 6,777
Net income (loss) before provision (benefit) for income taxes |  |  |  |  |  |  |  |  | 32,096 | 31,846 | (3,408)
Capital expenditures |  |  |  |  |  |  |  |  | 6,176 | 5,366 | 5,915
Long-lived assets | 41,986 |  |  |  | 41,606 |  |  |  | 41,986 | 41,606 | 29,039
Total assets | 220,530 |  |  |  | 200,314 |  |  |  | 220,530 | 200,314 | 84,801
US segment [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | 232,116 | 213,702 | 190,935
Depreciation and amortization |  |  |  |  |  |  |  |  | 4,900 | 4,318 | 6,777
Net income (loss) before provision (benefit) for income taxes |  |  |  |  |  |  |  |  | 31,674 | 32,142 | (3,408)
Capital expenditures |  |  |  |  |  |  |  |  | 6,156 | 5,299 | 5,915
Long-lived assets | 31,446 |  |  |  | 30,125 |  |  |  | 31,446 | 30,125 | 29,039
Total assets | 220,817 |  |  |  | 200,260 |  |  |  | 220,817 | 200,260 | 84,801
Australia Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | 20,849 | 14,919 | 0
Depreciation and amortization |  |  |  |  |  |  |  |  | 624 | 572 | 0
Net income (loss) before provision (benefit) for income taxes |  |  |  |  |  |  |  |  | 453 | 295 | 0
Capital expenditures |  |  |  |  |  |  |  |  | 20 | 67 | 0
Long-lived assets | 10,540 |  |  |  | 11,481 |  |  |  | 10,540 | 11,481 | 0
Total assets | 17,130 |  |  |  | 17,982 |  |  |  | 17,130 | 17,982 | 0
Operating Segments [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | 252,965 | 228,621 | 190,935
Operating Segments [Member] | US segment [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | 239,689 | 219,142 | 190,935
Operating Segments [Member] | Australia Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | 20,849 | 14,919 | 0
Intersegment Eliminations [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | (7,573) | (5,440) | 0
Net income (loss) before provision (benefit) for income taxes |  |  |  |  |  |  |  |  | (31) | (591) | 0
Total assets | $ (17,417) |  |  |  | $ (17,928) |  |  |  | (17,417) | (17,928) | 0
Intersegment Eliminations [Member] | US segment [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | 7,573 | 5,440 | 0
Intersegment Eliminations [Member] | Australia Segment [Member] |  |  |  |  |  |  |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net sales |  |  |  |  |  |  |  |  | $ 0 | $ 0 | $ 0

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.18) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 12 -Article 7 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3602-108585 + Details
Name: | us-gaap_DepreciationDepletionAndAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the income or loss from continuing operations attributable to the economic entity which may also be defined as revenue less expenses from ongoing operations, after income or loss from equity method investments, but before income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=51673353&loc=d3e41242-110953 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 10 -Article 5 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=51669610&loc=d3e9038-108599 + Details
Name: | us-gaap_NoncurrentAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. + 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 (c) -URI http://asc.fasb.org/extlink&oid=56944662&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
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 + Details
Name: | us-gaap_SalesRevenueGoodsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_IntersegmentEliminationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |