XML 34 R44.htm IDEA: XBRL DOCUMENT v3.19.2

Segment Reporting (Tables)

12 Months Ended

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.

X

- 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

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration