BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies) |
3 Months Ended |
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Oct. 04, 2026 | |
| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Basis of Presentation | Basis of Presentation — Through fiscal 2026, the Company’s fiscal year began on July 1 and ended on June 30, with the interim quarterly reporting periods consisting of 13 weeks. In fiscal 2026, the Company announced that its Board of Directors (the “Board”) approved a change in the Company’s fiscal year-end from June 30 to December 31, effective July 1, 2026. Accordingly, the Company will file a Transition Report on Form 10-KT covering the period from July 1, 2026, through December 31, 2026 (the “Transition Period”), after which reporting periods will be based on the new fiscal year. The accompanying unaudited condensed consolidated financial statements include the accounts of MasterCraft Boat Holdings, Inc. (“Holdings”) and its wholly owned subsidiaries. Holdings and its subsidiaries collectively are referred to herein as the “Company.” The unaudited condensed consolidated financial statements have been prepared on the same basis as the Company’s audited consolidated financial statements for the year ended June 30, 2026, and, in the opinion of management, reflect all adjustments considered necessary to present fairly the Company’s financial position as of October 4, 2026, its results of operations for the three months ended October 4, 2026 and September 28, 2025, its cash flows for the three months ended October 4, 2026 and September 28, 2025, and its statements of equity for the three months ended October 4, 2026 and September 28, 2025. All adjustments are of a normal, recurring nature. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the applicable rules and regulations of the SEC for financial information have been condensed or omitted pursuant to such rules and regulations. The June 30, 2026 condensed consolidated balance sheet data was derived from the audited financial statements but does not include all disclosures required by U.S. GAAP for complete financial statements. However, management believes that the disclosures in these condensed consolidated financial statements are adequate to make the information presented not misleading. These condensed consolidated financial statements should be read in conjunction with the Company’s consolidated financial statements and notes thereto included in our 2026 Annual Report. Due to the seasonality of the Company’s business, the interim results are not necessarily indicative of the results that may be expected for the remainder of the fiscal year. There were no significant changes in, or changes to, the application of the Company’s significant or critical accounting policies or estimation procedures for the three months ended October 4, 2026, as compared with those described in the Company’s audited consolidated financial statements for the fiscal year ended June 30, 2026. |
| Reclassifications | Reclassifications — Certain historical amounts have been reclassified in these condensed consolidated financial statements and the accompanying notes herewith to conform to the current presentation. These reclassifications include certain corporate expenses previously included in segment Operating expenses that have been reclassified to Corporate expenses and other in the reconciliation of Segment Adjusted EBITDA to consolidated Income before taxes. (see Note 14 — Segment Information). |
| New Accounting Pronouncements Issued But Not Yet Adopted | New Accounting Pronouncements Issued But Not Yet Adopted Income Statement — ASU No. 2024-03, Reporting Comprehensive Income — Expense Disaggregation Disclosures. ASU No. 2024-03, as amended by ASU No. 2025-01, requires public entities to provide disaggregated disclosures of certain categories of expenses on an annual and interim basis, including purchases of inventory, employee compensation, depreciation, and intangibles asset amortization for each income statement line item that contains those expenses. The guidance is effective for annual periods beginning after December 15, 2026, or fiscal 2027 for the Company, and is effective for interim periods within fiscal years beginning after December 15, 2027, or fiscal 2028 for the Company. The Company is currently evaluating the impact, if any, that the adoption of this standard will have on financial disclosures. |