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Segment Information (Tables)

6 Months Ended

Dec. 31, 2018

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, By Segment

The following tables present financial information for the Company’s reportable segments for the three and six months ended December 31, 2018 and 2017, respectively, and the Company’s financial position at December 31, 2018 and June 30, 2018, respectively:

	Three Months Ended December 31, 2018																								Six Months Ended December 31, 2018
	Malibu US				Cobalt				Pursuit				Malibu Australia				Eliminations				Total				Malibu U.S.				Cobalt				Pursuit				Malibu Australia				Eliminations				Total
Net sales	$	86,760			$	45,846			$	29,927			$	7,299			$	(4,039	)		$	165,793			$	157,707			$	94,106			$	29,927			$	13,292			$	(5,756	)		$	289,276
Affiliate (or intersegment) sales	4,039				—												(4,039		)		—				5,756																(5,756		)		—
Net sales to external customers	82,721				45,846				29,927				7,299				—				165,793				151,951				94,106				29,927				13,292				—				289,276
Income before provision for income taxes	$	10,850			$	5,417			$	2,521			$	460			$	(131	)		$	19,117			$	19,079			$	12,264			$	2,521			$	917			$	(66	)		$	34,715
	Three Months Ended December 31, 2017																								Six Months Ended December 31, 2017
	Malibu US				Cobalt				Pursuit				Malibu Australia				Eliminations				Total				Malibu U.S.				Cobalt				Pursuit				Malibu Australia				Eliminations				Total
Net sales	$	70,226			$	39,367			$	—			$	6,925			$	(2,145	)		$	114,373			$	133,258			$	76,285			$	—			$	12,688			$	(4,317	)		$	217,914
Affiliate (or intersegment) sales	2,145				—				—				—				(2,145		)		—				4,317				—				—				—				(4,317		)		—
Net sales to external customers	68,081				39,367				—				6,925				—				114,373				128,941				76,285				—				12,688				—				217,914
Income before provision for income taxes	$	40,845			$	3,369			$	—			$	766			$	(6	)		$	44,974			$	44,717			$	5,193			$	—			$	1,236			$	(16	)		$	51,130

	As of December 31, 2018				As of June 30, 2018
Assets
Malibu U.S.	$	385,568			$	327,181
Cobalt	147,930				157,616
Pursuit	111,594				—
Malibu Australia	20,969				20,128
Eliminations	(227,118		)		(139,157		)
Total assets	$	438,943			$	365,768

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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
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-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
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-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
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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

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