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v3.19.2

Segment Reporting (Tables) | 12 Months Ended
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Jun. 30, 2019
Segment Reporting [Abstract] |
Schedule of Segment Reporting Information, by Segment | The following table presents financial information for the Company’s reportable segments for fiscal years ended June 30, 2019, 2018, and 2017.
Fiscal Year Ended June 30, 2019 |  |  |  |  |  |  |  |  |  |  |
| Malibu US |  | Cobalt 1 |  | Pursuit 2 |  | Malibu Australia |  | Eliminations |  | Total
Net sales | $ | 362,082 |  |  | $ | 206,598 |  |  | $ | 102,807 |  |  | $ | 25,617 |  |  | $ | (13,088 | ) |  | $ | 684,016 |
Affiliate (or intersegment) sales | 13,088 |  |  | — |  |  | — |  |  | — |  |  | (13,088 | ) |  | — |
Net sales to external customers | 348,994 |  |  | 206,598 |  |  | 102,807 |  |  | 25,617 |  |  | — |  |  | 684,016 |
Depreciation and amortization | 7,127 |  |  | 5,252 |  |  | 3,034 |  |  | 547 |  |  | — |  |  | 15,960 |
Net income before provision for income taxes | 52,804 |  |  | 28,691 |  |  | 8,946 |  |  | 1,681 |  |  | (325 | ) |  | 91,797 |
Capital expenditures | 9,014 |  |  | 4,404 |  |  | 4,381 |  |  | 139 |  |  | — |  |  | 17,938 |
Long-lived assets | 40,700 |  |  | 117,702 |  |  | 96,312 |  |  | 8,507 |  |  | — |  |  | 263,221 |
Total assets | $ | 363,209 |  |  | $ | 151,481 |  |  | $ | 114,679 |  |  | $ | 22,353 |  |  | $ | (200,408 | ) |  | $ | 451,314 |
Fiscal Year Ended June 30, 2018 |  |  |  |  |  |  |  |  |  |  |
| Malibu US |  | Cobalt 1 |  | Pursuit 2 |  | Malibu Australia |  | Eliminations |  | Total
Net sales | $ | 302,115 |  |  | $ | 180,315 |  |  | $ | — |  |  | $ | 23,445 |  |  | $ | (8,873 | ) |  | $ | 497,002 |
Affiliate (or intersegment) sales | 8,873 |  |  | — |  |  | — |  |  | — |  |  | (8,873 | ) |  | — |
Net sales to external customers | 293,242 |  |  | 180,315 |  |  | — |  |  | 23,445 |  |  | — |  |  | 497,002 |
Depreciation and amortization | 6,859 |  |  | 5,386 |  |  | — |  |  | 609 |  |  | — |  |  | 12,854 |
Net income before provision for income taxes | 68,015 |  |  | 19,717 |  |  | — |  |  | 1,770 |  |  | (115 | ) |  | 89,387 |
Capital expenditures | 9,248 |  |  | 1,170 |  |  | — |  |  | 31 |  |  | — |  |  | 10,449 |
Long-lived assets | 39,388 |  |  | 118,512 |  |  | — |  |  | 9,396 |  |  | — |  |  | 167,296 |
Total assets | $ | 327,181 |  |  | $ | 157,616 |  |  | $ | — |  |  | $ | 20,128 |  |  | $ | (139,157 | ) |  | $ | 365,768 |
Fiscal Year Ended June 30, 2017 |  |  |  |  |  |  |  |  |  |  |
| Malibu US |  | Cobalt 1 |  | Pursuit 2 |  | Malibu Australia |  | Eliminations |  | Total
Net sales | $ | 267,552 |  |  | $ | — |  |  | $ | — |  |  | $ | 22,995 |  |  | $ | (8,610 | ) |  | $ | 281,937 |
Affiliate (or intersegment) sales | 8,610 |  |  | — |  |  | — |  |  | — |  |  | (8,610 | ) |  | — |
Net sales to external customers | 258,942 |  |  | — |  |  | — |  |  | 22,995 |  |  | — |  |  | 281,937 |
Depreciation and amortization | 6,115 |  |  | — |  |  | — |  |  | 633 |  |  | — |  |  | 6,748 |
Net income before provision for income taxes | 46,927 |  |  | — |  |  | — |  |  | 1,893 |  |  | (152 | ) |  | 48,668 |
Capital expenditures | 9,183 |  |  | — |  |  | — |  |  | 79 |  |  | — |  |  | 9,262 |
Long-lived assets | 36,089 |  |  | — |  |  | — |  |  | 10,323 |  |  | — |  |  | 46,412 |
Total assets | $ | 222,252 |  |  | $ | — |  |  | — |  |  | $ | 19,099 |  |  | $ | (17,688 | ) |  | $ | 223,663 |
1 Represents the results of the Cobalt since the acquisition on July 6, 2017. 2 Represents the results of the Pursuit since the acquisition on October 15, 2018.

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8813-108599 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8721-108599 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8906-108599 + Details
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