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Basis of Presentation (Policies) | 9 Months Ended
--- | ---
Jun. 30, 2019
Accounting Policies [Abstract] |
Fair Value of Financial Instruments | The carrying amounts of our financial instruments reported on the balance sheet as of June 30, 2019, approximated fair value due either to length to maturity or existence of variable interest rates, which approximate prevailing market rates.
Use of Estimates | The preparation of unaudited condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the unaudited condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting periods. Significant estimates made by us in the accompanying unaudited condensed consolidated financial statements include valuation allowances, valuation of goodwill and intangible assets, valuation of long-lived assets, and valuation of accruals. Actual results could differ from those estimates.
Consolidation | In order to provide comparability between periods presented, certain amounts have been reclassified from the previously reported unaudited condensed consolidated financial statements to conform to the unaudited condensed consolidated financial statement presentation for the current period. The unaudited condensed consolidated financial statements include our accounts and the accounts of our subsidiaries, all of which are wholly owned. All significant intercompany transactions and accounts have been eliminated.
New Accounting Pronouncements | In May 2014, the FASB issued Accounting Standards Update No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”), a converged standard on revenue recognition. The new pronouncement requires revenue recognition to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance also specifies the accounting for some costs to obtain or fulfill a contract with a customer, as well as enhanced disclosure requirements. The FASB also subsequently issued several amendments to the standard, including clarification on principal versus agent guidance, identifying performance obligations, and immaterial goods and services in a contract. The new accounting standard update must be applied using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standard in each prior reporting period with the option to elect certain practical expedients, or (ii) a modified retrospective approach with the cumulative effect of initially adopting the standard recognized at the date of adoption (which requires additional footnote disclosures). The new accounting standard is effective for reporting periods beginning after December 15, 2017. We adopted the accounting standard effective October 1, 2018, using the modified retrospective approach applied only to contracts not completed as of the date of adoption, with no restatement of comparative periods. Therefore, the comparative information has not been adjusted and continues to be reported under ASC Topic 605. We recognized a net after-tax cumulative effect adjustment to retained earnings of $399,000 as of the date of adoption. The details and quantitative impacts of the significant changes are described below. We previously recognized revenue for parts and service operations (boat maintenance and repairs) when the services were completed and recorded amounts due to us as receivables. Under ASC Topic 606, performance obligations associated with parts and service operations are satisfied over time, which results in the acceleration of revenue recognition, and amounts due to us are reflected as a contract asset until the right to such consideration becomes unconditional, at which time amounts due to us are reclassified to receivables.
Consolidated Balance Sheet Line Items |
|  | Impact of changes in accounting policies |
|  |  |  |  |  | Balances without |  |  | Impact of |
|  |  |  |  |  | adoption of ASC |  |  | adoption |
June 30, 2019 |  | As Reported |  |  | Topic 606 |  |  | Higher/(Lower) |
Inventories, net |  | $ | 434,729 |  |  | $ | 435,032 |  |  | $ | (303 | )
Prepaid expenses and other current assets |  |  | 11,221 |  |  |  | 8,386 |  |  |  | 2,835 |
Accounts payable |  |  | 31,601 |  |  |  | 31,555 |  |  |  | 46 |
Accrued expenses |  |  | 37,359 |  |  |  | 35,563 |  |  |  | 1,796 |
Deferred tax liabilities |  |  | 1,284 |  |  |  | 1,147 |  |  |  | 137 |
Retained earnings |  | $ | 195,770 |  |  | $ | 195,217 |  |  | $ | 553 |
Consolidated Statements of Operations Line Items |
|  | Impact of changes in accounting policies |
|  |  |  |  |  | Balances without |  |  | Impact of |
|  |  |  |  |  | adoption of ASC |  |  | adoption |
Three Months Ended June 30, 2019 |  | As Reported |  |  | Topic 606 |  |  | Higher/(Lower) |
Revenue |  | $ | 383,494 |  |  | $ | 383,040 |  |  | $ | 454 |
Cost of sales |  |  | 285,784 |  |  |  | 285,530 |  |  |  | 254 |
Income from operations |  |  | 28,742 |  |  |  | 28,542 |  |  |  | 200 |
Income before income tax provision |  |  | 25,806 |  |  |  | 25,606 |  |  |  | 200 |
Income tax provision |  |  | 6,719 |  |  |  | 6,673 |  |  |  | 46 |
Net Income |  | $ | 19,087 |  |  | $ | 18,933 |  |  | $ | 154 |
|  | Impact of changes in accounting policies |
|  |  |  |  |  | Balances without |  |  | Impact of |
|  |  |  |  |  | adoption of ASC |  |  | adoption |
Nine Months Ended June 30, 2019 |  | As Reported |  |  | Topic 606 |  |  | Higher/(Lower) |
Revenue |  | $ | 929,017 |  |  | $ | 929,069 |  |  | $ | (52 | )
Cost of sales |  |  | 693,627 |  |  |  | 693,879 |  |  |  | (252 | )
Income from operations |  |  | 47,954 |  |  |  | 47,754 |  |  |  | 200 |
Income before income tax provision |  |  | 39,469 |  |  |  | 39,269 |  |  |  | 200 |
Income tax provision |  |  | 10,169 |  |  |  | 10,123 |  |  |  | 46 |
Net Income |  | $ | 29,300 |  |  | $ | 29,146 |  |  | $ | 154 |
Consolidated Statements of Cash flows |
|  | Impact of changes in accounting policies |
|  |  |  |  |  | Balances without |  |  | Impact of |
|  |  |  |  |  | adoption of ASC |  |  | adoption |
Nine Months Ended June 30, 2019 |  | As Reported |  |  | Topic 606 |  |  | Higher/(Lower) |
Net income |  | $ | 29,300 |  |  | $ | 29,146 |  |  | $ | 154 |
(Increase) decrease in — |  |  |  |  |  |  |  |  |  |  |  |
Inventories, net |  |  | (41,591 | ) |  |  | (41,339 | ) |  |  | (252 | )
Prepaid expenses and other assets |  |  | (5,777 | ) |  |  | (4,033 | ) |  |  | (1,744 | )
Increase (decrease) in — |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  | 7,909 |  |  |  | 7,863 |  |  |  | 46 |
Accrued expenses and other long-term liabilities |  | $ | 5,167 |  |  | $ | 3,371 |  |  | $ | 1,796 |
In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). This update requires organizations to recognize lease assets and lease liabilities on the balance sheet and also disclose key information about leasing arrangements. ASU 2016-02 is effective for annual reporting periods beginning on or after December 15, 2018, and interim periods within those annual periods. Earlier application is permitted for all entities as of the beginning of an interim or annual period. While we are continuing to evaluate the impact of the adoption of ASU 2016-02 on our unaudited condensed consolidated financial statements, we believe the adoption of ASU 2016-02 will have a significant and material impact to our unaudited condensed consolidated balance sheet given our current lease agreements for our leased retail locations. We are continuing to evaluate the impact the adoption of ASU 2016-02 will have on our other unaudited condensed consolidated financial statements. Based on our current assessment, we expect that most of our operating lease commitments will be subject to the new guidance and recognized as operating lease liabilities and right-of-use assets upon adoption, resulting in a material increase in the assets and liabilities recorded on our unaudited condensed consolidated balance sheet. A subsequent amendment to the standard provides an additional and optional transition method that allows entities to initially apply the new standard at the adoption date and recognize a cumulative effect adjustment to the opening balance of retained earnings in the period of adoption. Consequently, an entity’s reporting for the comparative periods presented in the financial statements in which it adopts the new leases standard will continue to be in accordance with current GAAP (ASC Topic 840) if the optional transition method is elected. While we are still evaluating the method of adoption, we currently anticipate adopting the standard using the optional transition method with no restatement of comparative periods and a cumulative effect adjustment, if any, recognized as of the date of adoption. We are continuing our assessment, which may identify additional impacts this standard will have on our unaudited condensed consolidated financial statements and related disclosures and internal control over financial reporting. We plan to adopt ASU 2016-02 in fiscal 2020. .
Revenue Recognition | The majority of our revenue is from contracts with customers for the sale of boats, motors, and trailers. We recognize revenue from boat, motor, and trailer sales upon transfer of control of the boat, motor, or trailer to the customer, which is generally upon acceptance or delivery to the customer. At the time of acceptance or delivery, the customer is able to direct the use of, and obtain substantially all of the benefits of the boat, motor, or trailer at such time. We recognize commissions earned from a brokerage sale when the related brokerage transaction closes upon transfer of control of the boat, motor, or trailer to the customer, which is generally upon acceptance or delivery to the customer. We do not directly finance our customers’ boat, motor, or trailer purchases. In many cases, we assist with third-party financing for boat, motor, and trailer sales. We recognize commissions earned by us for placing notes with financial institutions in connection with customer boat financing when we recognize the related boat sales. Pursuant to negotiated agreements with financial institutions, we are charged back for a portion of these fees should the customer terminate or default on the related finance contract before it is outstanding for a stipulated minimum period of time. We base the chargeback allowance, which was not material to the unaudited condensed consolidated financial statements taken as a whole as of June 30, 2019, on our experience with repayments or defaults on the related finance contracts. We recognize variable consideration from commissions earned on extended warranty service contracts sold on behalf of third-party insurance companies at generally the later of customer acceptance of the service contract terms as evidenced by contract execution or recognition of the related boat sale. We also recognize variable consideration from marketing fees earned on insurance products sold by third-party insurance companies at the later of customer acceptance of the insurance product as evidenced by contract execution or when the related boat sale is recognized. We recognize revenue from parts and service operations (boat maintenance and repairs) over time as services are performed. Each boat maintenance and repair service is a single performance obligation that includes both the parts and labor associated with the service. Payment for boat maintenance and repairs is typically due upon the completion of the service, which is generally completed within a short period of time from contract inception. We satisfy our performance obligations, transfer control, and recognize revenue over time for parts and service operations because we are creating a contract asset with no alternative use and we have an enforceable right to payment for performance completed to date. Contract assets primarily relate to our right to consideration for work in process not yet billed at the reporting date associated with maintenance and repair services. We use an input method to recognize revenue and measure progress based on labor hours expended to satisfy the performance obligation at average labor rates. We have determined labor hours expended to be the relevant measure of work performed to complete the maintenance and repair service for the customer. As a practical expedient, since repair and maintenance service contracts have an original duration of one year or less, we do not consider the time value of money, and we do not disclose estimated revenue expected to be recognized in the future for performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period or when we expect to recognize such revenue. Contract assets, recorded in Prepaid expenses and other current assets, totaled approximately $2.7 million and $2.8 million as of October 1, 2018 (beginning of the period of adoption of ASC 606) and June 30, 2019, respectively. We recognize deferred revenue from service operations and slip and storage services over time on a straight-line basis over the term of the contract as our performance obligations are met. We recognize income from the rentals of chartering power and sailing yachts over time on a straight-line basis over the term of the contract as our performance obligations are met. The following table sets forth percentages on the timing of revenue recognition for the three and nine months ended June 30, 2019.
|  | Three Months Ended |  |  | Nine Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2019 |  |  | 2019 |
Goods and services transferred at a point in time |  |  | 91.1 | % |  |  | 90.8 | %
Goods and services transferred over time |  |  | 8.9 | % |  |  | 9.2 | %
Total Revenue |  |  | 100.0 | % |  |  | 100.0 | %
Inventories | Inventory costs consist of the amount paid to acquire inventory, net of vendor consideration and purchase discounts, the cost of equipment added, reconditioning costs, and transportation costs relating to acquiring inventory for sale. We state new and used boat, motor, and trailer inventories at the lower of cost, determined on a specific-identification basis, or net realizable value. We state parts and accessories at the lower of cost, determined on an average cost basis, or net realizable value. We utilize our historical experience, the aging of the inventories, and our consideration of current market trends as the basis for determining a lower of cost or net realizable value valuation allowance. As of September 30, 2018 and June 30, 2019, our lower of cost or net realizable value valuation allowance for new and used boat, motor, and trailer inventories was $1.5 million and $1.8 million, respectively. If events occur and market conditions change, causing the fair value to fall below carrying value, the lower of cost or net realizable value valuation allowance could increase.
Impairment of Long-Lived Assets | FASB Accounting Standards Codification 360-10-40, “Property, Plant, and Equipment - Impairment or Disposal of Long-Lived Assets” (“ASC 360-10-40”), requires that long-lived assets, such as property and equipment and purchased intangibles subject to amortization, be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of the asset is measured by comparison of its carrying amount to undiscounted future net cash flows the asset is expected to generate. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the asset exceeds its fair market value. Estimates of expected future cash flows represent our best estimate based on currently available information and reasonable and supportable assumptions. Any impairment recognized in accordance with ASC 360-10-40 is permanent and may not be restored. The analysis is performed at a regional level for indicators of permanent impairment given the geographical interdependencies among our locations. Based upon our most recent analysis, we believe no impairment of long-lived assets existed as of June 30, 2019.

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