MasterCraft Boat (MCFT) Financials

$16.83 -0.87 (-4.92%)

Closing price 04:00 PM Eastern

Extended Trading

$16.80 -0.02 (-0.15%)

As of 04:04 PM Eastern

Annual Income Statements for MasterCraft Boat

This table shows MasterCraft Boat's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021
Period end date	6/30/2024	6/30/2023	6/30/2022	6/30/2021
Net Income / (Loss) Attributable to Common Shareholders	7.80	69	58	56
Consolidated Net Income / (Loss)	7.80	69	58	56
Net Income / (Loss) Continuing Operations	8.72	90	88	58
Total Pre-Tax Income	10	118	115	75
Total Operating Income	7.63	117	116	79
Total Gross Profit	67	170	168	125
Total Revenue	367	662	642	466
Operating Revenue	367	662	642	466
Total Cost of Revenue	299	492	473	341
Operating Cost of Revenue	299	492	473	341
Total Operating Expenses	59	53	52	46
Selling, General & Admin Expense	34	37	36	33
Marketing Expense	13	14	13	12
Amortization Expense	1.81	1.96	1.96	1.96
Impairment Charge	9.83	0.00	1.10	0.00
Total Other Income / (Expense), net	2.50	0.67	-1.47	-4.13
Interest Expense	3.29	2.68	1.47	4.13
Interest & Investment Income	5.79	3.35	0.00	0.00
Income Tax Expense	1.41	27	27	16
Other Adjustments to Consolidated Net Income / (Loss)	-0.92	-22	-30	-2.27
Basic Earnings per Share	$0.46	$3.91	$3.15	$2.99
Weighted Average Basic Shares Outstanding	16.93M	17.62M	18.46M	18.81M
Diluted Earnings per Share	$0.46	$3.88	$3.12	$2.96
Weighted Average Diluted Shares Outstanding	17.04M	17.77M	18.64M	18.95M
Weighted Average Basic & Diluted Shares Outstanding	16.61M	17.20M	18.15M	19.02M

This table shows MasterCraft Boat's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	3/31/2024	12/29/2024	9/29/2024	6/30/2023	4/2/2023	12/31/2023	10/1/2023	6/30/2022	4/3/2022
Net Income / (Loss) Attributable to Common Shareholders	3.76	2.75	-5.15	37	23	5.89	6.20	11	21
Consolidated Net Income / (Loss)	3.76	2.75	-5.15	36	23	5.89	6.20	9.65	21
Net Income / (Loss) Continuing Operations	3.83	0.43	1.02	37	23	8.68	8.53	34	24
Total Pre-Tax Income	4.63	0.70	1.21	49	30	11	11	44	31
Total Operating Income	4.00	0.19	1.00	49	29	11	11	45	32
Total Gross Profit	18	11	12	62	43	21	22	57	44
Total Revenue	96	63	65	226	167	90	94	197	169
Operating Revenue	96	63	65	226	167	90	94	197	169
Total Cost of Revenue	77	52	54	164	124	69	72	140	125
Operating Cost of Revenue	77	52	54	164	124	69	72	140	125
Total Operating Expenses	14	11	11	14	14	10	12	13	12
Selling, General & Admin Expense	9.98	7.43	7.47	10	9.16	7.23	8.38	9.19	8.96
Marketing Expense	3.92	2.82	2.87	2.95	3.93	2.50	3.08	2.90	3.02
Amortization Expense	0.45	0.45	0.45	0.53	0.49	0.45	0.46	0.49	0.49
Impairment Charge	0.00	0.00	0.00	-	0.00	0.00	0.00	-	0.00
Total Other Income / (Expense), net	0.64	0.52	0.21	0.02	0.50	0.56	0.47	-0.39	-0.34
Interest Expense	0.76	0.18	0.99	0.57	0.70	0.85	0.88	0.39	0.34
Interest & Investment Income	1.40	0.70	1.19	0.59	1.20	1.42	1.35	-	0.00
Income Tax Expense	0.81	0.28	0.19	12	6.74	2.64	2.50	11	6.96
Other Adjustments to Consolidated Net Income / (Loss)	-0.07	2.32	-6.16	-	-0.27	-2.79	-2.34	-	-3.37
Basic Earnings per Share	$0.22	$0.17	($0.31)	$2.05	$1.28	$0.35	$0.36	$0.64	$1.14
Weighted Average Basic Shares Outstanding	16.84M	16.45M	16.54M	17.62M	17.56M	17.01M	17.16M	18.46M	18.30M
Diluted Earnings per Share	$0.22	$0.17	($0.31)	$2.04	$1.27	$0.34	$0.36	$0.63	$1.13
Weighted Average Diluted Shares Outstanding	16.97M	16.54M	16.54M	17.77M	17.75M	17.09M	17.22M	18.64M	18.49M
Weighted Average Basic & Diluted Shares Outstanding	16.98M	16.75M	16.80M	17.20M	17.50M	17.03M	17.26M	18.15M	18.04M

This table details how cash moves in and out of MasterCraft Boat's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021
Period end date	6/30/2024	6/30/2023	6/30/2022	6/30/2021
Net Change in Cash & Equivalents	-12	-75	-77	23
Net Cash From Operating Activities	12	134	73	69
Net Cash From Continuing Operating Activities	13	137	82	74
Net Income / (Loss) Continuing Operations	8.72	90	88	58
Consolidated Net Income / (Loss)	7.80	69	58	56
Net Income / (Loss) Discontinued Operations	0.92	22	30	2.27
Depreciation Expense	11	11	9.73	8.37
Non-Cash Adjustments To Reconcile Net Income	14	13	-1.78	3.08
Changes in Operating Assets and Liabilities, net	-21	5.90	-26	4.08
Net Cash From Discontinued Operating Activities	-0.07	-2.63	-9.07	-5.42
Net Cash From Investing Activities	-1.79	-121	-16	-28
Net Cash From Continuing Investing Activities	-1.79	-121	-12	-25
Purchase of Property, Plant & Equipment	-16	-30	-12	-25
Purchase of Investments	-144	-123	0.00	0.00
Sale and/or Maturity of Investments	158	33	0.00	0.00
Other Investing Activities, net	0.01	0.00	0.00	-
Net Cash From Discontinued Investing Activities	0.00	-0.50	-3.52	-2.61
Net Cash From Financing Activities	-23	-27	-63	-18
Net Cash From Continuing Financing Activities	-23	-27	-63	-18
Repayment of Debt	-6.88	-4.20	-49	-134
Repurchase of Common Equity	-16	-23	-25	0.00
Issuance of Debt	0.00	0.00	12	116
Cash Interest Paid	2.99	2.43	1.19	2.85
Cash Income Taxes Paid	12	10	19	9.17

This table details how cash moves in and out of MasterCraft Boat's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q4 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	6/30/2024	12/29/2024	9/29/2024	6/30/2023	4/2/2023	12/31/2023	10/1/2023	6/30/2022	4/3/2022
Net Change in Cash & Equivalents	-13	25	-5.56	-26	-65	7.20	-1.03	-52	0.12
Net Cash From Operating Activities	-9.82	6.44	2.40	29	86	28	-9.12	38	23
Net Cash From Continuing Operating Activities	-10	14	-0.50	29	88	27	-4.77	31	25
Net Income / (Loss) Continuing Operations	-8.11	0.43	1.02	23	54	8.68	8.53	34	24
Consolidated Net Income / (Loss)	-8.04	2.75	-5.15	23	34	5.89	6.20	11	21
Net Income / (Loss) Discontinued Operations	-0.07	-2.32	6.16	0.38	20	2.79	2.34	22	3.37
Depreciation Expense	2.86	2.38	2.07	2.74	2.35	2.10	2.11	2.40	2.51
Non-Cash Adjustments To Reconcile Net Income	10	1.08	0.27	9.75	1.47	0.45	1.11	-7.15	1.32
Changes in Operating Assets and Liabilities, net	-15	10	-3.86	-23	30	16	-17	-11	-28
Net Cash From Discontinued Operating Activities	0.53	-7.50	2.91	-0.23	-1.89	0.70	-4.35	7.49	-2.13
Net Cash From Investing Activities	1.06	64	8.31	-29	-105	-9.34	21	-4.98	-4.12
Net Cash From Continuing Investing Activities	1.06	38	8.39	-29	-104	-7.35	23	-4.28	-3.08
Purchase of Property, Plant & Equipment	-3.74	-2.39	-2.21	-11	-11	-1.73	-3.07	-4.28	-3.08
Purchase of Investments	-24	-	0.00	-40	-16	-57	-9.76	-	-
Sale and/or Maturity of Investments	28	40	11	23	-77	52	35	-	-
Net Cash From Financing Activities	-6.35	-50	-3.95	-8.32	-4.72	-5.69	-8.42	-13	-19
Net Cash From Continuing Financing Activities	-6.35	-50	-3.95	-8.32	-4.72	-5.69	-8.42	-13	-19
Repayment of Debt	-1.82	-50	-50	-1.34	1.08	-1.27	-2.67	-8.59	-8.76
Repurchase of Common Equity	-4.53	-0.75	-3.73	-6.98	-5.80	-4.42	-5.76	-4.00	-10
Cash Interest Paid	0.73	0.11	0.74	0.65	0.19	0.76	0.82	0.32	0.27
Cash Income Taxes Paid	1.93	0.20	0.01	3.84	-1.91	1.74	6.38	5.69	4.14

This table presents MasterCraft Boat's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2024	2023	2022	2021
Period end date	6/30/2024	6/30/2023	6/30/2022	6/30/2021
Total Assets	318	354	297	276
Total Current Assets	155	195	146	110
Cash & Equivalents	7.39	20	34	39
Short-Term Investments	79	92	0.00	-
Accounts Receivable	11	16	22	12
Inventories, net	37	58	59	53
Prepaid Expenses	8.69	10	7.23	5.06
Current Deferred & Refundable Income Taxes	0.50	0.00	0.00	0.36
Other Current Nonoperating Assets	11	-	24	-
Plant, Property, & Equipment, net	52	78	56	60
Total Noncurrent Assets	111	81	95	106
Goodwill	28	28	28	30
Intangible Assets	34	35	37	60
Noncurrent Deferred & Refundable Income Taxes	19	12	22	15
Other Noncurrent Operating Assets	8.19	3.87	1.29	0.61
Other Noncurrent Nonoperating Assets	22	0.30	6.39	0.51
Total Liabilities & Shareholders' Equity	318	354	297	276
Total Liabilities	134	162	153	169
Total Current Liabilities	78	103	93	74
Short-Term Debt	4.37	4.38	2.87	2.87
Accounts Payable	10	20	23	24
Accrued Expenses	55	72	54	47
Other Current Nonoperating Liabilities	8.06	-	7.89	-
Total Noncurrent Liabilities	56	59	60	94
Long-Term Debt	45	49	54	90
Noncurrent Deferred & Payable Income Tax Liabilities	8.55	7.35	6.36	3.83
Other Noncurrent Operating Liabilities	2.55	2.70	0.20	0.28
Other Noncurrent Nonoperating Liabilities	0.18	-	-	-
Commitments & Contingencies	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	184	192	144	108
Total Preferred & Common Equity	184	192	144	108
Total Common Equity	184	192	144	108
Common Stock	60	76	97	119
Retained Earnings	124	116	47	-11
Noncontrolling Interest	0.20	0.12	0.00	-

This table presents MasterCraft Boat's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q1 2023	Q3 2022
Period end date	3/31/2024	12/29/2024	9/29/2024	4/2/2023	12/31/2023	10/1/2023	4/3/2022
Total Assets	341	250	309	338	332	334	292
Total Current Assets	175	112	146	186	170	174	126
Cash & Equivalents	23	34	14	27	36	23	14
Short-Term Investments	83	29	69	74	73	67	-
Accounts Receivable	13	5.29	14	19	8.79	16	21
Inventories, net	41	37	37	55	43	55	82
Prepaid Expenses	14	4.55	6.48	11	9.68	13	8.99
Plant, Property, & Equipment, net	80	53	52	71	78	76	64
Total Noncurrent Assets	86	86	110	82	84	84	101
Goodwill	28	28	28	28	28	28	28
Intangible Assets	34	33	33	36	35	35	57
Noncurrent Deferred & Refundable Income Taxes	14	17	19	14	13	12	15
Other Noncurrent Operating Assets	9.00	7.04	8.10	2.66	7.58	7.59	0.49
Other Noncurrent Nonoperating Assets	0.31	0.00	22	0.33	0.34	0.28	0.43
Total Liabilities & Shareholders' Equity	341	250	309	338	332	334	292
Total Liabilities	144	72	134	162	138	142	157
Total Current Liabilities	87	61	73	103	81	84	89
Short-Term Debt	4.37	0.00	0.00	4.00	4.37	4.38	2.87
Accounts Payable	15	8.44	13	27	10	17	30
Accrued Expenses	66	52	50	66	66	62	55
Current Deferred & Payable Income Tax Liabilities	1.02	-	0.00	5.58	0.44	0.50	1.49
Total Noncurrent Liabilities	57	11	61	59	58	59	67
Long-Term Debt	46	0.00	50	50	47	48	62
Noncurrent Deferred & Payable Income Tax Liabilities	8.17	8.63	8.39	6.47	7.94	7.55	5.17
Other Noncurrent Operating Liabilities	2.86	2.37	2.46	2.28	2.84	2.79	0.20
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	197	179	176	176	193	192	136
Total Preferred & Common Equity	197	178	175	176	193	192	136
Total Common Equity	197	178	175	176	193	192	136
Common Stock	65	57	57	83	65	70	100
Retained Earnings	132	121	118	93	128	122	35
Noncontrolling Interest	0.20	0.20	0.20	-	0.20	0.20	-

This table displays calculated financial ratios and metrics derived from MasterCraft Boat's official financial filings.

Metric	2024	2023	2022	2021
Period end date	6/30/2024	6/30/2023	6/30/2022	6/30/2021
Growth Metrics	-	-	-	-
Revenue Growth	-44.63%	3.19%	37.70%	28.34%
EBITDA Growth	-85.24%	1.24%	44.72%	662.52%
EBIT Growth	-93.47%	0.62%	47.75%	396.02%
NOPAT Growth	-92.69%	0.97%	44.43%	431.63%
Net Income Growth	-88.69%	18.42%	3.64%	333.58%
EPS Growth	-88.14%	24.36%	5.41%	331.25%
Operating Cash Flow Growth	-90.69%	83.05%	6.96%	126.96%
Free Cash Flow Firm Growth	-105.99%	-6.24%	158.01%	101.50%
Invested Capital Growth	9.36%	-6.81%	-10.73%	14.53%
Revenue Q/Q Growth	0.00%	-4.42%	18.80%	10.58%
EBITDA Q/Q Growth	0.00%	-10.56%	20.52%	39.22%
EBIT Q/Q Growth	0.00%	-11.63%	19.38%	55.76%
NOPAT Q/Q Growth	0.00%	-11.14%	18.48%	54.24%
Net Income Q/Q Growth	0.00%	23.31%	-10.58%	52.64%
EPS Q/Q Growth	0.00%	19.75%	-6.87%	51.79%
Operating Cash Flow Q/Q Growth	-75.76%	-6.14%	48.26%	12.93%
Free Cash Flow Firm Q/Q Growth	0.00%	-37.22%	154.75%	16.62%
Invested Capital Q/Q Growth	0.00%	4.07%	-22.85%	5.30%
Profitability Metrics	-	-	-	-
Gross Margin	18.30%	25.63%	26.21%	26.85%
EBITDA Margin	5.13%	19.26%	19.63%	18.67%
Operating Margin	2.08%	17.66%	18.11%	16.88%
EBIT Margin	2.08%	17.66%	18.11%	16.88%
Profit (Net Income) Margin	2.13%	10.41%	9.07%	12.05%
Tax Burden Percent	77.01%	58.63%	50.74%	75.38%
Interest Burden Percent	132.72%	100.57%	98.73%	94.75%
Effective Tax Rate	13.89%	23.08%	23.34%	21.58%
Return on Invested Capital (ROIC)	4.68%	64.71%	58.40%	40.86%
ROIC Less NNEP Spread (ROIC-NNEP)	2.10%	137.40%	-56.71%	33.28%
Return on Net Nonoperating Assets (RNNOA)	-0.53%	-23.64%	-12.09%	30.85%
Return on Equity (ROE)	4.15%	41.07%	46.31%	71.71%
Cash Return on Invested Capital (CROIC)	-4.26%	71.76%	69.74%	27.31%
Operating Return on Assets (OROA)	2.27%	35.92%	40.52%	32.47%
Return on Assets (ROA)	2.32%	21.18%	20.30%	23.19%
Return on Common Equity (ROCE)	4.15%	41.05%	46.31%	71.71%
Return on Equity Simple (ROE_SIMPLE)	4.25%	35.91%	40.53%	52.11%
Net Operating Profit after Tax (NOPAT)	6.57	90	89	62
NOPAT Margin	1.79%	13.58%	13.88%	13.24%
Net Nonoperating Expense Percent (NNEP)	2.58%	-72.69%	115.11%	7.58%
Cost of Revenue to Revenue	81.70%	74.37%	73.79%	73.15%
SG&A Expenses to Revenue	9.38%	5.59%	5.62%	7.07%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	16.22%	7.98%	8.10%	9.98%
Earnings before Interest and Taxes (EBIT)	7.63	117	116	79
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	19	127	126	87
Valuation Ratios	-	-	-	-
Price to Book Value (P/BV)	1.75	2.79	2.64	4.62
Price to Tangible Book Value (P/TBV)	2.64	4.19	4.89	27.23
Price to Revenue (P/Rev)	0.87	0.81	0.59	1.07
Price to Earnings (P/E)	41.10	7.78	6.52	8.87
Dividend Yield	0.00%	0.00%	0.00%	0.00%
Earnings Yield	2.43%	12.86%	15.33%	11.27%
Enterprise Value to Invested Capital (EV/IC)	1.94	3.57	2.80	3.43
Enterprise Value to Revenue (EV/Rev)	0.77	0.72	0.63	1.18
Enterprise Value to EBITDA (EV/EBITDA)	15.09	3.75	3.19	6.35
Enterprise Value to EBIT (EV/EBIT)	37.19	4.09	3.46	7.02
Enterprise Value to NOPAT (EV/NOPAT)	43.19	5.32	4.52	8.95
Enterprise Value to Operating Cash Flow (EV/OCF)	22.71	3.57	5.49	8.06
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	4.80	3.78	13.39
Leverage & Solvency	-	-	-	-
Debt to Equity	0.27	0.28	0.39	0.86
Long-Term Debt to Equity	0.24	0.26	0.37	0.84
Financial Leverage	-0.25	-0.17	0.21	0.93
Leverage Ratio	1.79	1.94	2.28	3.09
Compound Leverage Factor	2.37	1.95	2.25	2.93
Debt to Total Capital	21.13%	21.84%	28.25%	46.36%
Short-Term Debt to Total Capital	1.88%	1.78%	1.44%	1.43%
Long-Term Debt to Total Capital	19.25%	20.06%	26.81%	44.93%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.09%	0.05%	0.00%	0.00%
Common Equity to Total Capital	78.78%	78.11%	71.75%	53.64%
Debt to EBITDA	2.62	0.42	0.45	1.07
Net Debt to EBITDA	-1.97	-0.45	0.18	0.62
Long-Term Debt to EBITDA	2.39	0.39	0.43	1.04
Debt to NOPAT	7.50	0.60	0.63	1.51
Net Debt to NOPAT	-5.63	-0.64	0.25	0.87
Long-Term Debt to NOPAT	6.83	0.55	0.60	1.46
Altman Z-Score	3.50	5.72	5.37	4.50
Noncontrolling Interest Sharing Ratio	0.09%	0.04%	0.00%	0.00%
Liquidity Ratios	-	-	-	-
Current Ratio	1.99	1.91	1.57	1.48
Quick Ratio	1.30	1.24	0.61	0.69
Cash Flow Metrics	-	-	-	-
Free Cash Flow to Firm (FCFF)	-5.97	100	106	41
Operating Cash Flow to CapEx	76.38%	442.56%	596.22%	271.77%
Free Cash Flow to Firm to Interest Expense	-1.81	37.23	72.31	9.99
Operating Cash Flow to Interest Expense	3.80	50.09	49.84	16.62
Operating Cash Flow Less CapEx to Interest Expense	-1.17	38.77	41.48	10.50
Efficiency Ratios	-	-	-	-
Asset Turnover	1.09	2.03	2.24	1.92
Accounts Receivable Turnover	23.56	34.65	37.14	51.13
Inventory Turnover	5.84	8.42	8.45	8.62
Fixed Asset Turnover	4.83	9.90	11.03	9.23
Accounts Payable Turnover	18.39	22.50	20.04	19.83
Days Sales Outstanding (DSO)	15.49	10.53	9.83	7.14
Days Inventory Outstanding (DIO)	62.50	43.33	43.20	42.36
Days Payable Outstanding (DPO)	19.85	16.22	18.21	18.40
Cash Conversion Cycle (CCC)	58.15	37.64	34.82	31.10
Capital & Investment Metrics	-	-	-	-
Invested Capital	147	134	144	161
Invested Capital Turnover	2.61	4.76	4.21	3.09
Increase / (Decrease) in Invested Capital	13	-9.80	-17	20
Enterprise Value (EV)	284	479	402	552
Market Capitalization	321	536	380	498
Book Value per Share	$10.82	$10.97	$7.96	$5.69
Tangible Book Value per Share	$7.16	$7.32	$4.31	$0.97
Total Capital	233	246	200	201
Total Debt	49	54	57	93
Total Long-Term Debt	45	49	54	90
Net Debt	-37	-58	22	54
Capital Expenditures (CapEx)	16	30	12	25
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-4.73	-14	22	-0.45
Debt-free Net Working Capital (DFNWC)	82	97	56	39
Net Working Capital (NWC)	77	93	53	36
Net Nonoperating Expense (NNE)	-1.23	21	31	5.50
Net Nonoperating Obligations (NNO)	-37	-58	0.23	53
Total Depreciation and Amortization (D&A)	11	11	9.73	8.37
Debt-free, Cash-free Net Working Capital to Revenue	-1.29%	-2.12%	3.37%	-0.10%
Debt-free Net Working Capital to Revenue	22.24%	14.70%	8.70%	8.33%
Net Working Capital to Revenue	21.04%	14.04%	8.25%	7.71%
Earnings Adjustments	-	-	-	-
Adjusted Basic Earnings per Share	$0.46	$0.00	$3.15	$2.99
Adjusted Weighted Average Basic Shares Outstanding	16.93M	0.00	18.46M	18.81M
Adjusted Diluted Earnings per Share	$0.46	$0.00	$3.12	$2.96
Adjusted Weighted Average Diluted Shares Outstanding	17.04M	0.00	18.64M	18.95M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	16.61M	0.00	18.15M	19.02M
Normalized Net Operating Profit after Tax (NOPAT)	15	90	90	62
Normalized NOPAT Margin	4.10%	13.58%	14.01%	13.24%
Pre Tax Income Margin	2.76%	17.76%	17.88%	15.99%
Debt Service Ratios	-	-	-	-
EBIT to Interest Expense	2.32	43.64	78.99	19.07
NOPAT to Interest Expense	2.00	33.57	60.55	14.95
EBIT Less CapEx to Interest Expense	-2.65	32.32	70.63	12.95
NOPAT Less CapEx to Interest Expense	-2.97	22.25	52.19	8.84
Payout Ratios	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	208.42%	33.29%	43.72%	0.00%

This table displays calculated financial ratios and metrics derived from MasterCraft Boat's official financial filings.

Metric	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022	Q3 2022
Period end date	3/31/2024	12/29/2024	9/29/2024	6/30/2023	4/2/2023	12/31/2023	10/1/2023	6/30/2022	4/3/2022
Growth Metrics	-	-	-	-	-	-	-	-	-
Revenue Growth	-42.61%	-29.40%	-30.69%	14.73%	-1.52%	-37.85%	-27.82%	106.11%	14.53%
EBITDA Growth	-85.85%	-80.03%	-75.69%	9.34%	-8.04%	-50.62%	-33.00%	83.92%	33.14%
EBIT Growth	-86.23%	-98.27%	-90.49%	9.10%	-8.16%	-54.43%	-35.57%	73.30%	40.07%
NOPAT Growth	-85.26%	-98.63%	-89.67%	9.59%	-8.85%	-54.50%	-34.81%	69.65%	35.18%
Net Income Growth	-83.32%	-53.31%	-183.05%	278.15%	7.52%	-61.78%	-49.35%	-41.67%	19.17%
EPS Growth	-82.68%	-50.00%	-186.11%	223.81%	12.39%	-58.02%	-34.55%	-26.74%	21.51%
Operating Cash Flow Growth	0.00%	-76.86%	126.35%	-23.09%	273.81%	7.90%	32.70%	168.71%	-4.79%
Free Cash Flow Firm Growth	-111.63%	-64.25%	-32.27%	-8.31%	1,003.98%	575.50%	240.24%	10,374.18%	-165.38%
Invested Capital Growth	9.79%	-14.75%	-18.62%	-6.81%	-30.91%	-26.15%	-18.70%	-10.73%	21.84%
Revenue Q/Q Growth	0.00%	-3.05%	-71.12%	35.67%	67.65%	-4.83%	-52.18%	16.46%	17.27%
EBITDA Q/Q Growth	0.00%	-16.57%	-94.01%	63.53%	215.30%	1.57%	-73.06%	37.53%	31.20%
EBIT Q/Q Growth	0.00%	-81.47%	-97.94%	67.60%	313.59%	1.99%	-76.33%	41.10%	33.81%
NOPAT Q/Q Growth	0.00%	-86.60%	-97.73%	65.61%	308.07%	1.05%	-75.88%	37.74%	35.50%
Net Income Q/Q Growth	0.00%	153.41%	-114.11%	62.03%	282.43%	-4.99%	-35.77%	-53.93%	35.92%
EPS Q/Q Growth	0.00%	154.84%	-115.20%	60.63%	273.53%	-5.56%	-42.86%	-44.25%	39.51%
Operating Cash Flow Q/Q Growth	0.00%	167.72%	-91.78%	-66.11%	41,982.44%	404.92%	-124.00%	64.70%	-10.48%
Free Cash Flow Firm Q/Q Growth	0.00%	-31.95%	-36.95%	-41.42%	49.57%	28.94%	-14.65%	677.56%	25.19%
Invested Capital Q/Q Growth	0.00%	-7.85%	-6.41%	4.07%	-5.02%	-12.04%	7.18%	-22.85%	1.53%
Profitability Metrics	-	-	-	-	-	-	-	-	-
Gross Margin	19.17%	17.19%	18.05%	27.58%	25.54%	23.33%	23.83%	28.99%	26.03%
EBITDA Margin	4.65%	4.05%	4.71%	22.71%	18.84%	14.33%	13.43%	23.83%	20.18%
Operating Margin	4.18%	0.29%	1.54%	21.50%	17.40%	11.99%	11.19%	22.61%	18.66%
EBIT Margin	4.18%	0.29%	1.54%	21.50%	17.40%	11.99%	11.19%	22.61%	18.66%
Profit (Net Income) Margin	3.92%	4.34%	-7.87%	16.12%	13.50%	6.56%	6.57%	4.89%	12.36%
Tax Burden Percent	81.07%	392.01%	-425.56%	74.94%	76.24%	51.98%	56.18%	21.82%	66.96%
Interest Burden Percent	115.92%	376.88%	120.42%	100.05%	101.72%	105.21%	104.49%	99.12%	98.92%
Effective Tax Rate	17.40%	39.23%	15.96%	23.76%	22.84%	23.35%	22.64%	24.10%	22.25%
Return on Invested Capital (ROIC)	0.00%	0.86%	5.84%	78.09%	59.00%	31.70%	30.47%	72.19%	46.16%
ROIC Less NNEP Spread (ROIC-NNEP)	0.00%	-3.51%	19.48%	80.23%	65.51%	-213.78%	19.09%	-18.08%	39.75%
Return on Net Nonoperating Assets (RNNOA)	0.00%	1.14%	-4.66%	-13.81%	0.73%	-1.30%	2.14%	-3.86%	19.93%
Return on Equity (ROE)	0.00%	2.00%	1.19%	64.28%	59.73%	30.40%	32.61%	68.33%	66.09%
Cash Return on Invested Capital (CROIC)	0.00%	75.14%	79.62%	71.76%	100.75%	76.95%	69.90%	69.74%	24.59%
Operating Return on Assets (OROA)	0.00%	0.61%	3.02%	43.73%	38.24%	21.91%	22.09%	50.59%	36.74%
Return on Assets (ROA)	0.00%	9.04%	-15.49%	32.78%	29.66%	11.98%	12.97%	10.94%	24.34%
Return on Common Equity (ROCE)	0.00%	2.00%	1.19%	64.26%	59.73%	30.38%	32.59%	68.33%	66.09%
Return on Equity Simple (ROE_SIMPLE)	0.00%	30.54%	32.83%	0.00%	31.74%	22.09%	27.22%	0.00%	47.98%
Net Operating Profit after Tax (NOPAT)	3.30	0.11	0.84	37	22	8.25	8.16	34	25
NOPAT Margin	3.45%	0.18%	1.29%	16.39%	13.43%	9.19%	8.66%	17.16%	14.51%
Net Nonoperating Expense Percent (NNEP)	0.88%	4.37%	-13.63%	-2.14%	-6.51%	245.48%	11.38%	90.27%	6.41%
Cost of Revenue to Revenue	80.83%	82.81%	81.95%	72.42%	74.46%	76.67%	76.17%	71.01%	73.97%
SG&A Expenses to Revenue	10.43%	11.73%	11.43%	4.55%	5.49%	8.05%	8.88%	4.66%	5.29%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	15.00%	16.90%	16.51%	6.08%	8.14%	11.34%	12.64%	6.38%	7.36%
Earnings before Interest and Taxes (EBIT)	4.00	0.19	1.00	49	29	11	11	45	32
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	4.45	2.57	3.08	51	31	13	13	47	34
Valuation Ratios	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	2.05	1.76	1.72	2.79	3.07	2.02	1.99	2.64	3.30
Price to Tangible Book Value (P/TBV)	3.01	2.69	2.65	4.19	4.84	3.00	2.98	4.89	8.90
Price to Revenue (P/Rev)	0.00	0.52	0.48	0.81	0.78	0.71	0.63	0.59	0.83
Price to Earnings (P/E)	0.00	5.77	5.23	7.78	9.37	8.78	7.08	6.52	7.08
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	17.32%	19.13%	12.86%	10.68%	11.39%	14.13%	15.33%	14.13%
Enterprise Value to Invested Capital (EV/IC)	2.47	2.18	2.14	3.57	3.83	2.46	2.24	2.80	2.68
Enterprise Value to Revenue (EV/Rev)	0.00	0.41	0.42	0.72	0.71	0.61	0.57	0.63	0.92
Enterprise Value to EBITDA (EV/EBITDA)	0.00	2.34	2.27	3.75	3.47	3.13	2.88	3.19	4.77
Enterprise Value to EBIT (EV/EBIT)	0.00	2.60	2.50	4.09	3.73	3.42	3.13	3.46	5.13
Enterprise Value to NOPAT (EV/NOPAT)	0.00	3.38	3.24	5.32	4.88	4.46	4.07	4.52	6.64
Enterprise Value to Operating Cash Flow (EV/OCF)	6.77	2.02	1.84	3.57	3.46	4.18	4.44	5.49	10.09
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	2.67	2.41	4.80	3.11	2.71	2.87	3.78	11.95
Leverage & Solvency	-	-	-	-	-	-	-	-	-
Debt to Equity	0.26	0.00	0.28	0.28	0.31	0.27	0.27	0.39	0.48
Long-Term Debt to Equity	0.23	0.00	0.28	0.26	0.29	0.24	0.25	0.37	0.46
Financial Leverage	-0.28	-0.32	-0.24	-0.17	0.01	0.01	0.11	0.21	0.50
Leverage Ratio	1.82	1.56	1.75	1.94	2.02	1.90	1.98	2.28	2.43
Compound Leverage Factor	2.11	5.90	2.11	1.94	2.06	2.00	2.07	2.26	2.40
Debt to Total Capital	20.35%	0.00%	21.99%	21.84%	23.59%	21.02%	21.51%	28.25%	32.39%
Short-Term Debt to Total Capital	1.77%	0.00%	0.00%	1.78%	1.74%	1.78%	1.79%	1.44%	1.43%
Long-Term Debt to Total Capital	18.58%	0.00%	21.99%	20.06%	21.86%	19.23%	19.71%	26.81%	30.96%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.08%	0.11%	0.09%	0.05%	0.00%	0.08%	0.08%	0.00%	0.00%
Common Equity to Total Capital	79.57%	99.89%	77.93%	78.11%	76.41%	78.90%	78.41%	71.75%	67.61%
Debt to EBITDA	0.00	0.00	0.42	0.42	0.38	0.48	0.44	0.45	0.62
Net Debt to EBITDA	0.00	0.00	-0.28	-0.45	-0.33	-0.54	-0.31	0.18	0.49
Long-Term Debt to EBITDA	0.00	0.00	0.42	0.39	0.35	0.44	0.40	0.43	0.59
Debt to NOPAT	0.00	0.00	0.60	0.60	0.54	0.69	0.62	0.63	0.86
Net Debt to NOPAT	0.00	0.00	-0.40	-0.64	-0.46	-0.77	-0.44	0.25	0.68
Long-Term Debt to NOPAT	0.00	0.00	0.60	0.55	0.50	0.63	0.57	0.60	0.83
Altman Z-Score	0.00	5.99	4.23	5.08	5.01	4.32	4.36	4.58	4.24
Noncontrolling Interest Sharing Ratio	0.00%	0.11%	0.11%	0.04%	0.00%	0.06%	0.06%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-
Current Ratio	2.02	1.84	2.01	1.91	1.81	2.11	2.08	1.57	1.42
Quick Ratio	1.37	1.12	1.32	1.24	1.17	1.46	1.27	0.61	0.39
Cash Flow Metrics	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-9.31	20	30	47	80	56	44	51	-8.85
Operating Cash Flow to CapEx	0.00%	269.40%	109.02%	255.27%	802.28%	1,611.53%	-297.33%	889.10%	750.26%
Free Cash Flow to Firm to Interest Expense	-12.21	110.54	29.95	82.55	115.16	65.90	49.71	130.78	-25.96
Operating Cash Flow to Interest Expense	0.00	35.36	2.44	51.47	124.13	32.57	-10.39	97.21	67.68
Operating Cash Flow Less CapEx to Interest Expense	0.00	22.24	0.20	31.31	108.66	30.55	-13.88	86.28	58.66
Efficiency Ratios	-	-	-	-	-	-	-	-	-
Asset Turnover	0.00	2.09	1.97	2.03	2.20	1.83	1.97	2.24	1.97
Accounts Receivable Turnover	0.00	86.21	42.43	34.65	35.00	62.24	34.19	37.14	34.39
Inventory Turnover	0.00	11.44	10.22	8.42	7.39	6.69	6.80	8.45	6.23
Fixed Asset Turnover	0.00	9.29	9.85	9.90	10.28	7.84	8.75	11.03	8.80
Accounts Payable Turnover	0.00	49.09	31.60	22.50	17.87	28.49	19.53	20.04	15.03
Days Sales Outstanding (DSO)	0.00	4.23	8.60	10.53	10.43	5.86	10.68	9.83	10.61
Days Inventory Outstanding (DIO)	0.00	31.91	35.71	43.33	49.37	54.59	53.71	43.20	58.57
Days Payable Outstanding (DPO)	0.00	7.44	11.55	16.22	20.43	12.81	18.69	18.21	24.29
Cash Conversion Cycle (CCC)	0.00	28.71	32.77	37.64	39.37	47.65	45.69	34.82	44.89
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-
Invested Capital	141	116	125	134	129	136	154	144	186
Invested Capital Turnover	0.00	4.83	4.53	4.76	4.39	3.45	3.52	4.21	3.18
Increase / (Decrease) in Invested Capital	13	-20	-29	-9.80	-58	-48	-35	-17	33
Enterprise Value (EV)	349	252	268	479	494	334	345	402	499
Market Capitalization	404	314	301	536	541	391	382	380	448
Book Value per Share	$11.56	$10.62	$10.56	$10.97	$9.91	$11.19	$11.14	$7.96	$7.34
Tangible Book Value per Share	$7.88	$6.97	$6.85	$7.32	$6.28	$7.54	$7.45	$4.31	$2.72
Total Capital	247	179	225	246	231	245	244	200	201
Total Debt	50	0.00	50	54	54	51	53	57	65
Total Long-Term Debt	46	0.00	50	49	50	47	48	54	62
Net Debt	-55	-63	-33	-58	-47	-57	-37	22	51
Capital Expenditures (CapEx)	0.00	2.39	2.21	11	11	1.73	3.07	4.28	3.08
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-13	-12	-9.40	-14	-14	-15	4.96	22	27
Debt-free Net Working Capital (DFNWC)	93	51	73	97	87	94	95	56	40
Net Working Capital (NWC)	88	51	73	93	83	90	91	53	37
Net Nonoperating Expense (NNE)	-0.45	-2.63	5.99	0.62	-0.11	2.36	1.97	24	3.64
Net Nonoperating Obligations (NNO)	-56	-63	-50	-58	-47	-58	-38	0.23	51
Total Depreciation and Amortization (D&A)	0.45	2.38	2.07	2.74	2.40	2.10	2.11	2.40	2.57
Debt-free, Cash-free Net Working Capital to Revenue	0.00%	-1.94%	-1.49%	-2.12%	-2.07%	-2.67%	0.82%	3.37%	4.91%
Debt-free Net Working Capital to Revenue	0.00%	8.42%	11.59%	14.70%	12.56%	17.09%	15.69%	8.70%	7.46%
Net Working Capital to Revenue	0.00%	8.42%	11.59%	14.04%	11.98%	16.29%	14.96%	8.25%	6.93%
Earnings Adjustments	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.22	$0.17	($0.31)	$2.05	$1.28	$0.00	$0.00	$0.64	$1.14
Adjusted Weighted Average Basic Shares Outstanding	16.84M	16.45M	16.54M	17.62M	17.56M	0.00	0.00	18.46M	18.30M
Adjusted Diluted Earnings per Share	$0.22	$0.17	($0.31)	$2.04	$1.27	$0.00	$0.00	$0.63	$1.13
Adjusted Weighted Average Diluted Shares Outstanding	16.97M	16.54M	16.54M	17.77M	17.75M	0.00	0.00	18.64M	18.49M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	16.98M	16.75M	16.80M	17.20M	17.50M	0.00	0.00	18.15M	18.04M
Normalized Net Operating Profit after Tax (NOPAT)	3.30	0.11	0.84	37	22	8.25	8.16	34	25
Normalized NOPAT Margin	3.45%	0.18%	1.29%	16.39%	13.43%	9.19%	8.66%	17.16%	14.51%
Pre Tax Income Margin	4.84%	1.11%	1.85%	21.51%	17.70%	12.62%	11.69%	22.41%	18.46%
Debt Service Ratios	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	5.24	1.02	1.02	85.65	41.76	12.60	12.02	114.05	92.68
NOPAT to Interest Expense	4.33	0.62	0.85	65.30	32.22	9.66	9.30	86.56	72.06
EBIT Less CapEx to Interest Expense	0.00	-12.10	-1.22	65.49	26.29	10.58	8.53	103.11	83.66
NOPAT Less CapEx to Interest Expense	0.00	-12.51	-1.38	45.14	16.75	7.64	5.80	75.63	63.04
Payout Ratios	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	31.68%	36.32%	33.29%	35.72%	56.85%	56.97%	43.72%	32.95%

Frequently Asked Questions About MasterCraft Boat's Financials

When does MasterCraft Boat's financial year end?

According to the most recent income statement we have on file, MasterCraft Boat's fiscal year ends in June. Their fiscal year 2024 ended on June 30, 2024.

How has MasterCraft Boat's net income changed over the last 3 years?

MasterCraft Boat's net income appears to be on a downward trend, with a most recent value of $7.80 million in 2024, falling from $56.17 million in 2021. The previous period was $68.94 million in 2023. View MasterCraft Boat's forecast to see where analysts expect MasterCraft Boat to go next.

What is MasterCraft Boat's operating income?

MasterCraft Boat's total operating income in 2024 was $7.63 million, based on the following breakdown:

Total Gross Profit: $67.10 million
Total Operating Expenses: $59.47 million

How has MasterCraft Boat revenue changed over the last 3 years?

Over the last 3 years, MasterCraft Boat's total revenue changed from $465.96 million in 2021 to $366.59 million in 2024, a change of -21.3%.

How much debt does MasterCraft Boat have?

MasterCraft Boat's total liabilities were at $134.11 million at the end of 2024, a 17.2% decrease from 2023, and a 20.5% decrease since 2021.

How much cash does MasterCraft Boat have?

In the past 3 years, MasterCraft Boat's cash and equivalents has ranged from $7.39 million in 2024 to $39.25 million in 2021, and is currently $7.39 million as of their latest financial filing in 2024.

How has MasterCraft Boat's book value per share changed over the last 3 years?

Over the last 3 years, MasterCraft Boat's book value per share changed from 5.69 in 2021 to 10.82 in 2024, a change of 90.2%.

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This page (NASDAQ:MCFT) was last updated on 5/21/2025 by MarketBeat.com Staff

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MasterCraft Boat (MCFT) Financials

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MasterCraft Boat (MCFT) Financials

Annual Income Statements for MasterCraft Boat

Quarterly Income Statements for MasterCraft Boat

Annual Cash Flow Statements for MasterCraft Boat

Quarterly Cash Flow Statements for MasterCraft Boat

Annual Balance Sheets for MasterCraft Boat

Quarterly Balance Sheets for MasterCraft Boat

Annual Metrics And Ratios for MasterCraft Boat

Quarterly Metrics And Ratios for MasterCraft Boat

Frequently Asked Questions About MasterCraft Boat's Financials

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