Acquisition (Tables)

9 Months Ended

Mar. 31, 2018

Schedule of Business Acquisitions, by Acquisition



Consideration:
Cash consideration paid	$	129,525
Equity consideration paid	1,000
Fair value of total consideration transferred	$	130,525

Recognized preliminary amounts of identifiable assets acquired and (liabilities assumed), at fair value:
Cash	$	3,973
Accounts receivable	2,329
Inventories	14,343
Other current assets	363
Property, plant and equipment	12,934
Identifiable intangible assets	89,900
Current liabilities	(13,108		)
Preliminary estimate of the fair value of assets acquired and liabilities assumed	110,734
Goodwill	19,791
Total purchase price	$	130,525

Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination

The preliminary fair value estimates for the Company's identifiable intangible assets acquired as part of the acquisition are as follows:



	Estimates of Fair Value		Estimated Useful Life (in years)
Definite-lived intangibles:
Dealer relationships	$	56,300	20
Patent	2,600		15
Total definite-lived intangibles	58,900
Indefinite-lived intangible:
Trade name	31,000
Total intangible assets	$	89,900

Business Acquisition, Pro Forma Information

The unaudited pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal year 2017 or the results that may occur in the future:



	Three Months Ended March 31,				Nine Months Ended March 31,
	2018		2017		2018		2017
Net sales	$	140,429	$	119,666	$	358,343	$	309,973
Net income	16,103		10,105		17,307		22,577
Net income attributable to Malibu Boats, Inc.	15,027		9,137		14,879		20,230
Basic earnings per share	$	0.73	$	0.45	$	0.74	$	1.02
Diluted earnings per share	$	0.73	$	0.45	$	0.74	$	1.02