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Segment Information (Tables)

9 Months Ended

Mar. 31, 2019

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 nine months ended March 31, 2019 and 2018, respectively, and the Company’s financial position at March 31, 2019 and June 30, 2018, respectively:

	Three Months Ended March 31, 2019																								Nine Months Ended March 31, 2019
	Malibu US				Cobalt				Pursuit				Malibu Australia				Eliminations				Total				Malibu U.S.				Cobalt				Pursuit				Malibu Australia				Eliminations				Total
Net sales	$	106,803			$	56,041			$	36,458			$	5,819			$	(5,203	)		$	199,918			$	264,510			$	150,147			$	66,385			$	19,111			$	(10,959	)		$	489,194
Affiliate (or intersegment) sales	5,203				—				—				—				(5,203		)		—				10,959				—				—				—				(10,959		)		—
Net sales to external customers	101,600				56,041				36,458				5,819				—				199,918				253,551				150,147				66,385				19,111				—				489,194
Income before provision for income taxes	$	19,776			$	7,202			$	2,568			$	305			$	(327	)		$	29,524			$	38,855			$	19,466			$	5,089			$	1,222			$	(393	)		$	64,239
	Three months ended March 31, 2018																								Nine Months Ended March 31, 2018
	Malibu US				Cobalt				Pursuit				Malibu Australia				Eliminations				Total				Malibu U.S.				Cobalt				Pursuit				Malibu Australia				Eliminations				Total
Net sales	$	88,160			$	49,922			$	—			$	4,826			$	(2,479	)		$	140,429			$	221,418			$	126,207			$	—			$	17,514			$	(6,796	)		$	358,343
Affiliate (or intersegment) sales	2,479				—				—				—				(2,479		)		—				6,796				—				—				—				(6,796		)		—
Net sales to external customers	85,681				49,922				—				4,826				—				140,429				214,622				126,207				—				17,514				—				358,343
Income before provision for income taxes	$	16,245			$	6,720			$	—			$	203			$	(127	)		$	23,041			$	60,963			$	11,912			$	—			$	1,439			$	(143	)		$	74,171

	As of March 31, 2019				As of June 30, 2018
Assets
Malibu U.S.	$	377,034			$	327,181
Cobalt	153,413				157,616
Pursuit	112,228				—
Malibu Australia	24,072				20,128
Eliminations	(210,315		)		(139,157		)
Total assets	$	456,432			$	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
-SubTopic 10
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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
-Topic 350
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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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-Paragraph 21
-Subparagraph (b)
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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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