What is Mastercraft Boat's operating income?

Mastercraft Boat's total operating income in 2026 was -$1.11 million, based on the following breakdown: Total Gross Profit: $79.78 million Total Operating Expenses: $80.89 million

Mastercraft Boat (MCFT) Financials

$19.15 -0.44 (-2.25%)

Closing price 09/16/2026 04:00 PM Eastern

Extended Trading

$19.76 +0.61 (+3.19%)

As of 05:36 AM Eastern

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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	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
Net Income / (Loss) Attributable to Common Shareholders	10	20	40	21	-24	56	58	69	7.80	7.04	-1.66
Consolidated Net Income / (Loss)	10	20	40	21	-24	56	58	69	7.80	7.04	-1.66
Net Income / (Loss) Continuing Operations	10	20	40	21	-24	58	88	94	23	11	-1.60
Total Pre-Tax Income	19	31	53	27	-32	75	115	122	30	14	1.35
Total Operating Income	22	34	56	33	-27	79	116	121	27	11	-1.11
Total Gross Profit	61	63	90	113	75	125	168	169	72	57	80
Total Revenue	222	229	333	466	363	466	642	610	322	284	349
Operating Revenue	222	229	333	466	363	466	642	610	322	284	349
Total Cost of Revenue	161	165	242	353	288	341	473	441	251	227	269
Operating Cost of Revenue	161	165	242	353	288	341	473	441	251	227	269
Total Operating Expenses	39	30	34	80	102	46	52	47	44	46	81
Selling, General & Admin Expense	29	20	20	28	26	33	36	33	31	32	53
Marketing Expense	9.69	9.38	13	18	16	12	13	12	11	12	13
Amortization Expense	0.22	0.11	1.60	3.49	3.95	1.96	1.96	1.96	1.81	1.80	4.68
Impairment Charge	-	-	0.00	31	56	0.00	1.10	-	0.00	0.00	10
Total Other Income / (Expense), net	-3.49	-2.22	-3.47	-6.51	-5.05	-4.13	-1.47	0.67	2.50	2.30	2.46
Interest Expense	1.28	2.22	3.47	6.51	5.05	4.13	1.47	2.68	3.29	1.17	0.29
Interest & Investment Income	-	-	-	-	-	0.00	0.00	3.35	5.79	3.47	2.75
Income Tax Expense	8.31	12	13	5.39	-7.57	16	27	28	6.73	2.82	2.95
Other Adjustments to Consolidated Net Income / (Loss)	-	-	-	-	-	-2.27	-30	-25	-15	-3.67	-0.06
Basic Earnings per Share	$0.57	$1.05	$2.13	$1.14	($1.28)	$2.99	$3.15	$3.91	$0.46	$0.43	($0.10)
Weighted Average Basic Shares Outstanding	17.85M	18.59M	18.62M	18.65M	18.73M	18.81M	18.46M	17.62M	16.93M	16.43M	17.16M
Diluted Earnings per Share	$0.56	$1.05	$2.12	$1.14	($1.28)	$2.96	$3.12	$3.88	$0.46	$0.43	($0.10)
Weighted Average Diluted Shares Outstanding	18.26M	18.62M	18.71M	18.77M	18.73M	18.95M	18.64M	17.77M	17.04M	16.53M	17.16M
Weighted Average Basic & Diluted Shares Outstanding	17.90M	18.60M	18.60M	18.78M	18.87M	19.02M	18.15M	17.20M	16.61M	16.31M	24.34M

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 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q3 2026
Period end date	4/2/2023	6/30/2023	9/29/2024	12/29/2024	3/31/2024	6/30/2024	9/28/2025	12/28/2025	3/30/2025	6/30/2025	3/29/2026
Net Income / (Loss) Attributable to Common Shareholders	23	37	-5.15	2.75	3.76	6.44	3.62	2.53	3.74	-2.84	-0.74
Consolidated Net Income / (Loss)	23	36	-5.15	2.75	3.76	6.44	3.64	2.53	3.74	-2.86	-0.74
Net Income / (Loss) Continuing Operations	23	37	1.02	0.43	5.73	16	3.66	2.49	3.82	0.75	-0.72
Total Pre-Tax Income	30	49	1.21	0.70	7.39	21	4.55	3.36	4.87	0.76	-0.67
Total Operating Income	29	49	1.00	0.19	6.75	20	3.78	2.72	4.11	0.62	-1.30
Total Gross Profit	43	62	12	11	20	29	15	16	16	10	20
Total Revenue	167	226	65	63	84	110	69	72	76	67	78
Operating Revenue	167	226	65	63	84	110	69	72	76	67	78
Total Cost of Revenue	124	164	54	52	64	80	54	56	60	57	59
Operating Cost of Revenue	124	164	54	52	64	80	54	56	60	57	59
Total Operating Expenses	14	14	11	11	13	9.79	12	13	12	9.56	21
Selling, General & Admin Expense	9.16	10	7.47	7.43	9.27	6.95	8.26	8.98	8.36	6.50	17
Marketing Expense	3.93	2.95	2.87	2.82	3.12	2.38	2.91	3.38	2.85	2.61	3.36
Amortization Expense	0.49	0.53	0.45	0.45	0.45	0.46	0.45	0.45	0.45	0.45	0.45
Total Other Income / (Expense), net	0.50	0.02	0.21	0.52	0.64	1.14	0.77	0.64	0.76	0.13	0.63
Interest Expense	0.70	0.57	0.99	0.18	0.76	1.36	0.00	0.09	0.00	1.08	0.13
Interest & Investment Income	1.20	0.59	1.19	0.70	1.40	2.50	0.77	0.73	0.76	1.22	0.76
Income Tax Expense	6.74	12	0.19	0.28	1.66	4.60	0.89	0.87	1.05	0.01	0.05
Other Adjustments to Consolidated Net Income / (Loss)	-0.27	-	-6.16	2.32	-1.97	-9.63	-	0.04	-0.08	-	-0.03
Basic Earnings per Share	$1.28	$2.05	($0.31)	$0.17	$0.22	$0.38	$0.22	$0.16	$0.23	($0.18)	($0.05)
Weighted Average Basic Shares Outstanding	17.56M	17.62M	16.54M	16.45M	16.84M	16.93M	16.18M	16.13M	16.41M	16.43M	16.14M
Diluted Earnings per Share	$1.27	$2.04	($0.31)	$0.17	$0.22	$0.38	$0.22	$0.16	$0.23	($0.18)	($0.05)
Weighted Average Diluted Shares Outstanding	17.75M	17.77M	16.54M	16.54M	16.97M	17.04M	16.26M	16.24M	16.54M	16.53M	16.14M
Weighted Average Basic & Diluted Shares Outstanding	17.50M	17.20M	16.80M	16.75M	16.98M	16.61M	16.29M	16.28M	16.61M	16.31M	16.28M

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	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
Net Change in Cash & Equivalents	-1.09	3.97	3.87	-2.08	10	23	-77	-64	-43	14	15
Net Cash From Operating Activities	31	26	49	56	30	69	73	134	12	36	31
Net Cash From Continuing Operating Activities	31	26	49	56	30	74	82	137	12	38	30
Net Income / (Loss) Continuing Operations	10	20	40	21	-24	58	88	94	23	11	-1.60
Consolidated Net Income / (Loss)	10	20	40	21	-24	56	58	69	7.80	7.04	-1.66
Net Income / (Loss) Discontinued Operations	-	-	-	-	-	2.27	30	25	15	3.67	0.06
Depreciation Expense	3.44	3.23	5.09	7.79	11	8.37	9.73	8.40	8.38	9.58	14
Non-Cash Adjustments To Reconcile Net Income	20	1.86	-0.01	34	58	3.08	-1.78	4.45	3.80	3.43	14
Changes in Operating Assets and Liabilities, net	-2.85	1.12	4.18	-7.40	-15	4.08	-26	30	-23	14	4.17
Net Cash From Discontinued Operating Activities	-	-	-	-	-	-5.42	-9.07	-2.43	0.30	-2.63	0.10
Net Cash From Investing Activities	-3.82	-4.14	-86	-96	-14	-28	-16	-121	-1.79	46	-11
Net Cash From Continuing Investing Activities	-3.82	-4.14	-86	-96	-14	-25	-12	-115	4.05	20	-11
Purchase of Property, Plant & Equipment	-3.82	-4.14	-5.31	-14	-14	-25	-12	-25	-11	-9.20	-8.12
Acquisitions	-	-	-81	-82	-	-	-	-	0.00	0.00	-54
Purchase of Investments	-	-	-	-	-	0.00	0.00	-123	-144	-59	-1.82
Sale and/or Maturity of Investments	-	-	-	-	-	0.00	0.00	33	158	88	53
Other Investing Activities, net	-	-	-	-	-	-	0.00	0.00	0.01	0.00	0.04
Net Cash From Discontinued Investing Activities	-	-	-	-	-	-2.61	-3.52	-6.26	-5.84	26	0.00
Net Cash From Financing Activities	-28	-18	40	38	-5.49	-18	-63	-27	-23	-60	-4.16
Net Cash From Continuing Financing Activities	-28	-18	40	38	-5.49	-18	-63	-27	-23	-60	-4.16
Repayment of Debt	-87	-18	-41	-42	-40	-134	-49	-4.20	-6.88	-100	-27
Repurchase of Common Equity	-12	-0.45	-	-	0.00	0.00	-25	-23	-16	-9.77	-2.34
Issuance of Debt	59	-	81	80	35	116	12	0.00	0.00	50	25
Net Cash From Discontinued Financing Activities	-	-	-	-	-	-	-	0.00	0.00	0.00	0.00
Cash Interest Paid	0.40	2.01	2.98	5.53	4.84	2.85	1.19	2.43	2.99	0.75	0.06
Cash Income Taxes Paid	9.64	6.54	14	12	6.15	9.17	19	10	12	0.28	2.06

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	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q4 2026
Period end date	4/2/2023	6/30/2023	9/29/2024	12/29/2024	3/31/2024	6/30/2024	9/28/2025	12/28/2025	3/30/2025	6/30/2025	6/30/2026
Net Change in Cash & Equivalents	-65	-26	0.61	25	-31	-13	2.83	24	-6.19	0.91	-32
Net Cash From Operating Activities	86	29	2.40	6.44	13	-9.82	-6.84	16	6.40	20	17
Net Cash From Continuing Operating Activities	88	29	-0.50	14	10	-10	-7.05	16	9.88	20	17
Net Income / (Loss) Continuing Operations	54	23	1.02	0.43	21	-8.11	3.66	2.49	-0.88	5.45	-7.03
Consolidated Net Income / (Loss)	34	23	-5.15	2.75	18	-8.04	3.64	2.53	-4.82	5.70	-7.08
Net Income / (Loss) Discontinued Operations	20	0.38	-	-2.32	3.26	-0.07	0.02	-0.04	-	-0.25	0.05
Depreciation Expense	2.35	2.74	2.07	2.38	1.86	2.86	2.04	2.44	2.55	2.56	6.69
Non-Cash Adjustments To Reconcile Net Income	1.47	9.75	0.27	1.08	2.01	10	0.64	1.15	0.97	0.94	11
Changes in Operating Assets and Liabilities, net	30	-23	-3.86	10	-15	-15	-13	9.55	6.83	11	6.14
Net Cash From Discontinued Operating Activities	-1.89	-0.23	2.91	-7.50	3.34	0.53	0.21	-0.04	-3.48	0.68	-0.05
Net Cash From Investing Activities	-105	-29	8.31	64	-75	1.06	12	8.87	40	-15	-47
Net Cash From Continuing Investing Activities	-104	-29	8.39	38	-44	1.06	12	8.87	14	-15	-47
Purchase of Property, Plant & Equipment	-11	-11	-2.21	-2.39	-3.37	-3.74	-3.08	-1.63	-1.90	-2.59	-2.38
Sale and/or Maturity of Investments	-77	23	11	40	79	28	17	10	48	12	9.22
Other Investing Activities, net	-0.01	-	-	-	0.01	-	-	-	-	-	0.03
Net Cash From Financing Activities	-4.72	-8.32	-3.95	-50	37	-6.35	-2.34	0.02	-53	-5.11	-1.27
Net Cash From Continuing Financing Activities	-4.72	-8.32	-3.95	-50	37	-6.35	-2.34	0.02	-53	-5.11	-1.27
Repayment of Debt	1.08	-1.34	-50	-50	94	-1.82	-0.00	-	-99	-0.57	-26
Repurchase of Common Equity	-5.80	-6.98	-3.73	-0.75	-7.25	-4.53	-2.34	0.02	-2.90	-4.54	-0.01
Issuance of Debt	-	-	50	-	-50	-	0.00	-	50	-	25
Cash Interest Paid	0.19	0.65	0.74	0.11	1.42	0.73	0.00	-	0.78	-0.03	0.03
Cash Income Taxes Paid	-1.91	3.84	0.01	0.20	9.48	1.93	1.69	0.06	-1.47	0.01	0.30

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	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
Total Assets	83	83	177	249	208	276	297	354	318	260	500
Total Current Assets	18	22	37	54	57	110	146	195	155	121	153
Cash & Equivalents	0.07	4.04	7.91	5.83	16	39	34	20	7.39	29	44
Short-Term Investments	-	-	-	-	-	-	0.00	92	79	51	0.00
Accounts Receivable	2.97	3.50	5.52	12	6.15	12	22	16	11	4.09	11
Inventories, net	13	12	20	31	26	53	59	58	37	30	82
Prepaid Expenses	1.78	2.44	3.30	4.46	3.72	5.06	7.23	10	8.69	7.01	13
Current Deferred & Refundable Income Taxes	0.01	-	-	0.95	4.92	0.36	0.00	0.00	0.50	0.21	2.14
Plant, Property, & Equipment, net	14	15	22	34	40	60	56	78	52	54	121
Total Noncurrent Assets	51	47	117	161	111	106	95	81	111	85	227
Goodwill	30	30	66	74	30	30	28	28	28	28	134
Intangible Assets	17	17	51	80	64	60	37	35	34	32	82
Noncurrent Deferred & Refundable Income Taxes	3.50	-	-	6.24	16	15	22	12	19	19	0.00
Other Noncurrent Operating Assets	0.17	0.13	0.25	0.25	0.75	0.61	1.29	3.87	8.19	5.90	11
Total Liabilities & Shareholders' Equity	83	83	177	249	208	276	297	354	318	260	500
Total Liabilities	91	72	124	176	159	169	153	162	134	76	119
Total Current Liabilities	44	37	51	69	55	74	93	103	78	65	98
Accounts Payable	13	11	17	18	11	24	23	20	10	8.26	24
Accrued Expenses	22	21	28	41	36	47	54	72	55	55	73
Current Deferred & Payable Income Tax Liabilities	1.11	0.78	0.71	0.43	0.00	0.73	4.60	5.27	0.00	1.77	0.19
Total Noncurrent Liabilities	47	35	73	108	104	94	60	59	56	11	21
Noncurrent Deferred & Payable Income Tax Liabilities	2.19	3.89	3.41	2.90	3.68	3.83	6.36	7.35	8.55	9.07	20
Other Noncurrent Operating Liabilities	-	-	-	0.00	0.28	0.28	0.20	2.70	2.55	2.09	1.81
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	-8.38	12	53	72	49	108	144	192	184	184	381
Total Preferred & Common Equity	-8.38	12	53	72	49	108	144	192	184	183	381
Total Common Equity	-8.38	12	53	72	49	108	144	192	184	183	381
Common Stock	113	113	114	116	116	119	97	76	60	53	252
Retained Earnings	-121	-101	-62	-43	-68	-11	47	116	124	131	129
Noncontrolling Interest	-	-	-	-	-	-	0.00	0.12	0.20	0.20	0.20

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 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025	Q3 2025	Q3 2026
Period end date	4/3/2022	10/1/2023	12/31/2023	4/2/2023	9/29/2024	12/29/2024	3/31/2024	9/28/2025	12/28/2025	3/30/2025	3/29/2026
Total Assets	292	334	332	338	309	250	341	259	260	262	278
Total Current Assets	126	174	170	186	146	112	175	121	123	124	142
Cash & Equivalents	14	23	36	27	14	34	23	32	56	29	75
Short-Term Investments	-	67	73	74	69	29	83	36	25	38	9.22
Accounts Receivable	21	16	8.79	19	14	5.29	13	9.12	3.96	8.51	11
Inventories, net	82	55	43	55	37	37	41	33	31	40	35
Prepaid Expenses	8.99	13	9.68	11	6.48	4.55	14	8.94	4.98	8.59	9.48
Current Deferred & Refundable Income Taxes	0.45	-	-	-	1.28	2.04	-	1.84	1.87	0.82	1.74
Plant, Property, & Equipment, net	64	76	78	71	52	53	80	55	54	53	54
Total Noncurrent Assets	101	84	84	82	110	86	86	84	82	85	82
Goodwill	28	28	28	28	28	28	28	28	28	28	28
Intangible Assets	57	35	35	36	33	33	34	31	31	32	31
Noncurrent Deferred & Refundable Income Taxes	15	12	13	14	19	17	14	18	17	18	18
Other Noncurrent Operating Assets	0.49	7.59	7.58	2.66	8.10	7.04	9.00	5.75	5.58	6.40	5.93
Other Noncurrent Nonoperating Assets	0.43	0.28	0.34	0.33	22	0.00	0.31	0.00	0.00	0.00	0.00
Total Liabilities & Shareholders' Equity	292	334	332	338	309	250	341	259	260	262	278
Total Liabilities	157	142	138	162	134	72	144	74	70	80	89
Total Current Liabilities	89	84	81	103	73	61	87	63	60	68	78
Accounts Payable	30	17	10	27	13	8.44	15	12	6.82	13	22
Accrued Expenses	55	62	66	66	50	52	66	49	51	55	54
Current Deferred & Payable Income Tax Liabilities	1.49	0.50	0.44	5.58	0.00	-	1.02	1.77	1.77	-	1.77
Total Noncurrent Liabilities	67	59	58	59	61	11	57	11	11	11	11
Noncurrent Deferred & Payable Income Tax Liabilities	5.17	7.55	7.94	6.47	8.39	8.63	8.17	8.92	9.06	8.96	9.35
Other Noncurrent Operating Liabilities	0.20	2.79	2.84	2.28	2.46	2.37	2.86	1.92	1.74	2.26	1.70
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	136	192	193	176	176	179	197	186	189	182	189
Total Preferred & Common Equity	136	192	193	176	175	178	197	186	189	182	189
Total Common Equity	136	192	193	176	175	178	197	186	189	182	189
Common Stock	100	70	65	83	57	57	65	51	52	57	53
Retained Earnings	35	122	128	93	118	121	132	134	137	125	136
Noncontrolling Interest	-	0.20	0.20	-	0.20	0.20	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	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025	2026
Period end date	6/30/2016	6/30/2017	6/30/2018	6/30/2019	6/30/2020	6/30/2021	6/30/2022	6/30/2023	6/30/2024	6/30/2025	6/30/2026
DEI Shares Outstanding	18,552,466.00	18,638,509.00	18,683,678.00	18,724,325.00	18,872,119.00	-	-	-	-	16,605,130.00	16,279,890.00
DEI Adjusted Shares Outstanding	18,552,466.00	18,638,509.00	18,683,678.00	18,724,325.00	18,872,119.00	-	-	-	-	16,605,130.00	16,279,890.00
DEI Earnings Per Adjusted Shares Outstanding	0.55	1.05	2.12	1.14	-1.27	-	-	-	-	0.42	-0.10
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	3.37%	3.17%	45.53%	40.17%	-22.15%	28.34%	37.70%	3.19%	-44.63%	-11.83%	22.77%
EBITDA Growth	12.56%	58.91%	65.91%	-32.43%	-137.18%	662.52%	44.72%	1.24%	-85.24%	-41.95%	-39.75%
EBIT Growth	14.45%	69.28%	67.04%	-40.59%	-179.88%	396.02%	47.75%	0.62%	-93.47%	-59.12%	-109.92%
NOPAT Growth	11.19%	72.71%	101.70%	-37.19%	-170.03%	431.63%	44.43%	0.97%	-92.69%	-58.27%	-85.11%
Net Income Growth	84.50%	91.67%	102.62%	-46.15%	-212.61%	333.58%	3.64%	18.42%	-88.69%	-9.71%	-123.60%
EPS Growth	19.15%	87.50%	101.90%	-46.23%	-212.28%	331.25%	5.41%	24.36%	-88.14%	-6.52%	-123.26%
Operating Cash Flow Growth	21.75%	-14.68%	88.31%	13.14%	-45.97%	126.96%	6.96%	83.05%	-90.69%	184.81%	-14.29%
Free Cash Flow Firm Growth	116.16%	477.86%	-257.89%	4.38%	160.46%	101.50%	158.01%	-6.24%	-105.99%	-18.57%	-959.33%
Invested Capital Growth	23.65%	-3.37%	186.17%	50.59%	-21.72%	14.53%	-10.73%	-6.81%	9.36%	-14.81%	224.00%
Revenue Q/Q Growth	-0.66%	2.21%	12.55%	6.24%	-16.49%	10.58%	18.80%	-4.42%	0.00%	0.00%	0.00%
EBITDA Q/Q Growth	16.75%	8.13%	17.24%	-41.53%	38.37%	39.22%	20.52%	-10.56%	0.00%	0.00%	0.00%
EBIT Q/Q Growth	21.03%	9.33%	17.60%	-47.82%	25.55%	55.76%	19.38%	-11.63%	0.00%	0.00%	0.00%
NOPAT Q/Q Growth	2.69%	13.58%	20.50%	-45.81%	25.55%	54.24%	18.48%	-11.14%	0.00%	0.00%	0.00%
Net Income Q/Q Growth	27.98%	8.58%	20.80%	-52.08%	23.11%	52.64%	-10.58%	23.31%	0.00%	0.00%	0.00%
EPS Q/Q Growth	14.29%	5.00%	21.14%	-51.90%	22.89%	51.79%	-6.87%	19.75%	0.00%	0.00%	0.00%
Operating Cash Flow Q/Q Growth	18.90%	-10.78%	19.61%	6.12%	-24.94%	12.93%	48.26%	-6.14%	-75.76%	568.29%	-10.24%
Free Cash Flow Firm Q/Q Growth	0.00%	-11.99%	18.49%	7.60%	-28.04%	16.62%	154.75%	-37.22%	0.00%	0.00%	0.00%
Invested Capital Q/Q Growth	-3.48%	10.62%	2.73%	-10.93%	-5.19%	5.30%	-22.85%	4.07%	0.00%	0.00%	0.00%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	27.56%	27.76%	27.16%	24.26%	20.76%	26.85%	26.21%	25.63%	18.30%	20.01%	22.87%
EBITDA Margin	10.54%	16.23%	18.50%	8.92%	-4.26%	18.67%	19.63%	19.26%	5.13%	7.32%	3.59%
Operating Margin	9.93%	14.66%	16.83%	7.13%	-7.32%	16.88%	18.11%	17.66%	2.08%	3.95%	-0.32%
EBIT Margin	8.93%	14.66%	16.83%	7.13%	-7.32%	16.88%	18.11%	17.66%	2.08%	3.95%	-0.32%
Profit (Net Income) Margin	4.61%	8.56%	11.92%	4.58%	-6.62%	12.05%	9.07%	10.41%	2.13%	2.48%	-0.48%
Tax Burden Percent	55.14%	62.54%	75.52%	79.84%	76.07%	75.38%	50.74%	58.63%	77.01%	52.04%	-123.39%
Interest Burden Percent	93.53%	93.37%	93.79%	80.42%	118.99%	94.75%	98.73%	100.57%	132.72%	120.50%	-120.92%
Effective Tax Rate	44.86%	37.46%	24.48%	20.16%	0.00%	21.58%	23.34%	23.08%	13.89%	20.83%	218.86%
Return on Invested Capital (ROIC)	31.08%	49.38%	52.48%	17.75%	-11.60%	40.86%	58.40%	64.71%	4.68%	7.86%	0.60%
ROIC Less NNEP Spread (ROIC-NNEP)	28.09%	45.97%	47.06%	11.79%	-17.07%	33.28%	-56.71%	137.40%	2.10%	10.48%	5.44%
Return on Net Nonoperating Assets (RNNOA)	-71.41%	1,107.92%	70.89%	16.46%	-28.08%	30.85%	-12.09%	-23.64%	-0.53%	-4.02%	-1.19%
Return on Equity (ROE)	-40.33%	1,157.30%	123.37%	34.21%	-39.69%	71.71%	46.31%	41.07%	4.15%	3.83%	-0.59%
Cash Return on Invested Capital (CROIC)	9.93%	52.81%	-43.93%	-22.62%	12.77%	27.31%	69.74%	71.76%	-4.26%	23.85%	-105.06%
Operating Return on Assets (OROA)	22.99%	40.42%	43.02%	15.63%	-11.63%	32.47%	40.52%	35.92%	2.27%	3.89%	-0.29%
Return on Assets (ROA)	11.86%	23.60%	30.47%	10.03%	-10.53%	23.19%	20.30%	21.18%	2.32%	2.44%	-0.44%
Return on Common Equity (ROCE)	-40.33%	1,157.30%	123.37%	34.21%	-39.69%	71.71%	46.31%	41.05%	4.15%	3.83%	-0.59%
Return on Equity Simple (ROE_SIMPLE)	-121.85%	166.40%	75.50%	29.53%	-49.21%	52.11%	40.53%	35.91%	4.25%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	12	21	42	27	-19	62	89	90	6.57	8.89	1.32
NOPAT Margin	5.48%	9.17%	12.71%	5.69%	-5.12%	13.24%	13.88%	13.58%	1.79%	3.13%	0.38%
Net Nonoperating Expense Percent (NNEP)	2.99%	3.41%	5.42%	5.97%	5.47%	7.58%	115.11%	-72.69%	2.58%	-2.62%	-4.84%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-	-	-	-	4.84%	0.35%
Cost of Revenue to Revenue	72.44%	72.24%	72.84%	75.74%	79.24%	73.15%	73.79%	74.37%	81.70%	79.99%	77.13%
SG&A Expenses to Revenue	13.16%	8.95%	5.94%	5.94%	7.04%	7.07%	5.62%	5.59%	9.38%	11.29%	15.28%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	17.63%	13.10%	10.33%	17.13%	28.07%	9.98%	8.10%	7.98%	16.22%	16.06%	23.19%
Earnings before Interest and Taxes (EBIT)	20	34	56	33	-27	79	116	117	7.63	11	-1.11
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	23	37	62	42	-15	87	126	127	19	21	13
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.00	30.98	10.30	5.07	7.36	4.62	2.64	2.79	1.75	1.68	1.10
Price to Tangible Book Value (P/TBV)	0.00	0.00	0.00	0.00	0.00	27.23	4.89	4.19	2.64	2.51	2.55
Price to Revenue (P/Rev)	0.93	1.59	1.63	0.79	0.99	1.07	0.59	0.81	0.87	1.09	1.20
Price to Earnings (P/E)	20.08	18.62	13.64	17.18	0.00	8.87	6.52	7.78	41.10	43.81	0.00
Dividend Yield	38.91%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	4.98%	5.37%	7.33%	5.82%	0.00%	11.27%	15.33%	12.86%	2.43%	2.28%	0.00%
Enterprise Value to Invested Capital (EV/IC)	5.96	9.46	5.09	2.64	3.21	3.43	2.80	3.57	1.94	2.20	1.12
Enterprise Value to Revenue (EV/Rev)	1.16	1.73	1.83	1.02	1.24	1.18	0.63	0.72	0.77	0.81	1.08
Enterprise Value to EBITDA (EV/EBITDA)	11.01	10.64	9.88	11.41	0.00	6.35	3.19	3.75	15.09	11.02	30.04
Enterprise Value to EBIT (EV/EBIT)	12.99	11.78	10.86	14.27	0.00	7.02	3.46	4.09	37.19	20.41	0.00
Enterprise Value to NOPAT (EV/NOPAT)	21.19	18.84	14.38	17.88	0.00	8.95	4.52	5.32	43.19	25.79	284.49
Enterprise Value to Operating Cash Flow (EV/OCF)	8.36	15.05	12.31	8.49	14.96	8.06	5.49	3.57	22.71	6.44	12.35
Enterprise Value to Free Cash Flow (EV/FCFF)	66.30	17.61	0.00	0.00	22.08	13.39	3.78	4.80	0.00	8.49	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	-6.23	2.93	1.43	1.57	2.22	0.86	0.39	0.28	0.27	0.00	0.00
Long-Term Debt to Equity	-5.29	2.62	1.33	1.45	2.04	0.84	0.37	0.26	0.24	0.00	0.00
Financial Leverage	-2.54	24.10	1.51	1.40	1.64	0.93	0.21	-0.17	-0.25	-0.38	-0.22
Leverage Ratio	-3.40	49.04	4.05	3.41	3.77	3.09	2.28	1.94	1.79	1.57	1.35
Compound Leverage Factor	-3.18	45.79	3.80	2.74	4.48	2.93	2.25	1.95	2.37	1.90	-1.63
Debt to Total Capital	119.11%	74.56%	58.86%	61.13%	68.97%	46.36%	28.25%	21.84%	21.13%	0.00%	0.00%
Short-Term Debt to Total Capital	17.98%	7.97%	3.97%	4.69%	5.67%	1.43%	1.44%	1.78%	1.88%	0.00%	0.00%
Long-Term Debt to Total Capital	101.13%	66.59%	54.89%	56.44%	63.29%	44.93%	26.81%	20.06%	19.25%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.05%	0.09%	0.11%	0.05%
Common Equity to Total Capital	-19.11%	25.44%	41.14%	38.87%	31.03%	53.64%	71.75%	78.11%	78.78%	99.89%	99.95%
Debt to EBITDA	2.24	0.93	1.22	2.73	-7.02	1.07	0.45	0.42	2.62	0.00	0.00
Net Debt to EBITDA	2.23	0.82	1.09	2.59	-5.97	0.62	0.18	-0.45	-1.97	0.00	0.00
Long-Term Debt to EBITDA	1.90	0.83	1.14	2.52	-6.44	1.04	0.43	0.39	2.39	0.00	0.00
Debt to NOPAT	4.30	1.64	1.78	4.28	-5.84	1.51	0.63	0.60	7.50	0.00	0.00
Net Debt to NOPAT	4.30	1.45	1.59	4.06	-4.96	0.87	0.25	-0.64	-5.63	0.00	0.00
Long-Term Debt to NOPAT	3.65	1.47	1.66	3.95	-5.36	1.46	0.60	0.55	6.83	0.00	0.00
Altman Z-Score	2.40	5.20	4.95	3.25	2.23	4.50	5.37	5.72	3.50	4.62	3.30
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.04%	0.09%	0.11%	0.07%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	0.41	0.59	0.73	0.79	1.02	1.48	1.57	1.91	1.99	1.86	1.56
Quick Ratio	0.07	0.20	0.26	0.27	0.41	0.69	0.61	1.24	1.30	1.28	0.57
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	3.88	22	-35	-34	20	41	106	100	-5.97	27	-232
Operating Cash Flow to CapEx	805.53%	634.39%	948.30%	397.57%	212.39%	271.77%	596.22%	442.56%	76.38%	386.96%	375.49%
Free Cash Flow to Firm to Interest Expense	3.03	10.09	-10.19	-5.20	4.06	9.99	72.31	37.23	-1.81	23.09	-811.04
Operating Cash Flow to Interest Expense	24.02	11.81	14.22	8.58	5.99	16.62	49.84	50.09	3.80	30.45	106.66
Operating Cash Flow Less CapEx to Interest Expense	21.04	9.94	12.72	6.42	3.17	10.50	41.48	38.77	-1.17	22.58	78.26
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	2.57	2.76	2.56	2.19	1.59	1.92	2.24	2.03	1.09	0.98	0.92
Accounts Receivable Turnover	78.88	70.72	73.82	51.88	39.02	51.13	37.14	34.65	23.56	36.57	44.93
Inventory Turnover	12.94	13.24	15.08	13.82	10.22	8.62	8.45	8.42	5.84	6.74	4.77
Fixed Asset Turnover	16.38	15.96	17.94	16.69	9.80	9.23	11.03	9.90	4.83	5.37	4.01
Accounts Payable Turnover	11.50	13.69	17.14	20.05	20.20	19.83	20.04	22.50	18.39	24.33	16.58
Days Sales Outstanding (DSO)	4.63	5.16	4.94	7.04	9.35	7.14	9.83	10.53	15.49	9.98	8.12
Days Inventory Outstanding (DIO)	28.21	27.56	24.20	26.41	35.71	42.36	43.20	43.33	62.50	54.14	76.45
Days Payable Outstanding (DPO)	31.74	26.65	21.29	18.21	18.07	18.40	18.21	16.22	19.85	15.00	22.01
Cash Conversion Cycle (CCC)	1.09	6.07	7.86	15.24	26.99	31.10	34.82	37.64	58.15	49.12	62.56
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	43	42	119	180	141	161	144	134	147	104	337
Invested Capital Turnover	5.68	5.39	4.13	3.12	2.27	3.09	4.21	4.76	2.61	2.51	1.58
Increase / (Decrease) in Invested Capital	8.26	-1.46	78	60	-39	20	-17	-9.80	13	-18	233
Enterprise Value (EV)	257	395	608	475	452	552	402	479	284	229	377
Market Capitalization	205	364	541	367	360	498	380	536	321	309	420
Book Value per Share	($0.45)	$0.63	$2.81	$3.86	$2.59	$5.69	$7.96	$10.97	$10.82	$11.04	$23.41
Tangible Book Value per Share	($2.95)	($1.85)	($3.44)	($4.35)	($2.36)	$0.97	$4.31	$7.32	$7.16	$7.41	$10.12
Total Capital	44	46	128	186	157	201	200	246	233	184	381
Total Debt	52	34	75	114	109	93	57	54	49	0.00	0.00
Total Long-Term Debt	44	31	70	105	100	90	54	49	45	0.00	0.00
Net Debt	52	30	67	108	92	54	22	-58	-37	-79	-44
Capital Expenditures (CapEx)	3.82	4.14	5.21	14	14	25	12	30	16	9.20	8.12
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-18	-16	-17	-11	-6.07	-0.45	22	-14	-4.73	-23	11
Debt-free Net Working Capital (DFNWC)	-18	-12	-8.65	-5.46	10	39	56	97	82	56	55
Net Working Capital (NWC)	-26	-15	-14	-14	1.32	36	53	93	77	56	55
Net Nonoperating Expense (NNE)	1.93	1.39	2.62	5.20	5.45	5.50	31	21	-1.23	1.85	2.99
Net Nonoperating Obligations (NNO)	52	30	67	107	92	53	0.23	-58	-37	-79	-44
Total Depreciation and Amortization (D&A)	3.55	3.59	5.58	8.34	11	8.37	9.73	11	11	9.58	14
Debt-free, Cash-free Net Working Capital to Revenue	-8.34%	-6.82%	-4.98%	-2.42%	-1.67%	-0.10%	3.37%	-2.12%	-1.29%	-8.25%	3.21%
Debt-free Net Working Capital to Revenue	-8.31%	-5.05%	-2.60%	-1.17%	2.82%	8.33%	8.70%	14.70%	22.24%	19.71%	15.78%
Net Working Capital to Revenue	-11.86%	-6.66%	-4.12%	-3.04%	0.36%	7.71%	8.25%	14.04%	21.04%	19.71%	15.78%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.57	$1.05	$2.13	$1.14	($1.28)	$2.99	$3.15	$0.00	$0.46	$0.43	($0.10)
Adjusted Weighted Average Basic Shares Outstanding	17.85M	18.59M	18.62M	18.65M	18.73M	18.81M	18.46M	0.00	16.93M	16.43M	17.16M
Adjusted Diluted Earnings per Share	$0.56	$1.05	$2.12	$1.14	($1.28)	$2.96	$3.12	$0.00	$0.46	$0.43	($0.10)
Adjusted Weighted Average Diluted Shares Outstanding	18.26M	18.62M	18.71M	18.77M	18.73M	18.95M	18.64M	0.00	17.04M	16.53M	17.16M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$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	18.59M	18.64M	18.73M	18.78M	18.87M	19.02M	18.15M	0.00	16.61M	16.31M	24.34M
Normalized Net Operating Profit after Tax (NOPAT)	12	21	42	51	21	62	90	90	15	8.89	6.26
Normalized NOPAT Margin	5.48%	9.17%	12.71%	11.00%	5.76%	13.24%	14.01%	13.58%	4.10%	3.13%	1.79%
Pre Tax Income Margin	8.36%	13.69%	15.78%	5.73%	-8.71%	15.99%	17.88%	17.76%	2.76%	4.76%	0.39%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	15.47	15.08	16.11	5.11	-5.27	19.07	78.99	43.64	2.32	9.61	-3.90
NOPAT to Interest Expense	9.48	9.43	12.17	4.08	-3.69	14.95	60.55	33.57	2.00	7.61	4.63
EBIT Less CapEx to Interest Expense	12.49	13.22	14.62	2.95	-8.08	12.95	70.63	32.32	-2.65	1.74	-32.30
NOPAT Less CapEx to Interest Expense	6.50	7.57	10.67	1.92	-6.50	8.84	52.19	22.25	-2.97	-0.26	-23.78
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	783.01%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	897.64%	2.29%	0.00%	0.00%	0.00%	0.00%	43.72%	33.29%	208.42%	138.68%	-140.61%

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

Metric	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025	Q3 2025	Q4 2025	Q3 2026
Period end date	4/2/2023	6/30/2023	9/29/2024	12/29/2024	3/31/2024	6/30/2024	9/28/2025	12/28/2025	3/30/2025	6/30/2025	3/29/2026
DEI Shares Outstanding	-	-	-	-	-	16,981,048.00	16,306,356.00	-	16,752,512.00	16,605,130.00	16,284,904.00
DEI Adjusted Shares Outstanding	-	-	-	-	-	16,981,048.00	16,306,356.00	-	16,752,512.00	16,605,130.00	16,284,904.00
DEI Earnings Per Adjusted Shares Outstanding	-	-	-	-	-	0.38	0.22	-	0.22	-0.17	-0.05
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-1.52%	14.73%	-30.69%	-29.40%	-42.61%	-57.68%	5.57%	13.24%	-9.55%	-38.46%	2.96%
EBITDA Growth	-8.04%	9.34%	-75.69%	-80.03%	-85.85%	-69.86%	88.95%	100.90%	-22.63%	-85.29%	-112.73%
EBIT Growth	-8.16%	9.10%	-90.49%	-98.27%	-86.23%	-72.52%	276.29%	1,361.83%	-39.07%	-96.82%	-131.55%
NOPAT Growth	-8.85%	9.59%	-89.67%	-98.63%	-85.26%	-72.12%	260.03%	1,681.74%	-38.38%	-95.94%	-128.17%
Net Income Growth	7.52%	278.15%	-183.05%	-53.31%	-83.32%	-81.24%	170.67%	-8.04%	-0.32%	-144.44%	-119.82%
EPS Growth	12.39%	223.81%	-186.11%	-50.00%	-82.68%	-80.10%	170.97%	-5.88%	4.55%	-147.37%	-121.74%
Operating Cash Flow Growth	273.81%	-23.09%	126.35%	-76.86%	0.00%	-133.60%	-384.40%	142.22%	-52.54%	308.12%	0.00%
Free Cash Flow Firm Growth	1,003.98%	-8.31%	-32.27%	-64.25%	-111.63%	-57.94%	-65.74%	-51.39%	492.30%	-30.75%	-64.70%
Invested Capital Growth	-30.91%	-6.81%	-18.62%	-14.75%	9.79%	-8.83%	-5.65%	-6.71%	-18.17%	-14.81%	-9.61%
Revenue Q/Q Growth	67.65%	35.67%	-71.12%	-3.05%	0.00%	30.57%	-37.07%	4.00%	5.85%	-11.16%	0.00%
EBITDA Q/Q Growth	215.30%	63.53%	-94.01%	-16.57%	0.00%	150.89%	-73.07%	-11.30%	29.09%	-52.31%	0.00%
EBIT Q/Q Growth	313.59%	67.60%	-97.94%	-81.47%	0.00%	189.31%	-80.66%	-28.03%	51.31%	-84.91%	0.00%
NOPAT Q/Q Growth	308.07%	65.61%	-97.73%	-86.60%	0.00%	190.16%	-80.00%	-33.70%	60.14%	-80.87%	0.00%
Net Income Q/Q Growth	282.43%	62.03%	-114.11%	153.41%	0.00%	71.56%	-43.56%	-30.50%	48.12%	-176.49%	0.00%
EPS Q/Q Growth	273.53%	60.63%	-115.20%	154.84%	0.00%	72.73%	-42.11%	-27.27%	43.75%	-178.26%	0.00%
Operating Cash Flow Q/Q Growth	41,982.44%	-66.11%	-91.78%	167.72%	0.00%	-172.87%	30.40%	328.01%	-58.96%	219.59%	0.00%
Free Cash Flow Firm Q/Q Growth	49.57%	-41.42%	-36.95%	-31.95%	0.00%	466.53%	-62.53%	-3.43%	195.82%	-35.30%	0.00%
Invested Capital Q/Q Growth	-5.02%	4.07%	-6.41%	-7.85%	0.00%	-13.58%	-3.14%	-8.89%	7.30%	-10.03%	0.00%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	25.54%	27.58%	18.05%	17.19%	19.17%	26.75%	22.31%	21.64%	20.75%	15.08%	24.99%
EBITDA Margin	18.84%	22.71%	4.71%	4.05%	4.65%	19.70%	8.43%	7.19%	8.77%	4.71%	-1.08%
Operating Margin	17.40%	21.50%	1.54%	0.29%	4.18%	17.82%	5.48%	3.79%	5.42%	0.92%	-1.66%
EBIT Margin	17.40%	21.50%	1.54%	0.29%	4.18%	17.82%	5.48%	3.79%	5.42%	0.92%	-1.66%
Profit (Net Income) Margin	13.50%	16.12%	-7.87%	4.34%	3.92%	5.88%	5.27%	3.52%	4.93%	-4.24%	-0.95%
Tax Burden Percent	76.24%	74.94%	-425.56%	392.01%	81.07%	31.16%	79.96%	75.23%	76.80%	-379.21%	111.24%
Interest Burden Percent	101.72%	100.05%	120.42%	376.88%	115.92%	105.84%	120.35%	123.54%	118.47%	121.58%	51.39%
Effective Tax Rate	22.84%	23.76%	15.96%	39.23%	17.40%	22.25%	19.60%	25.93%	21.60%	0.66%	0.00%
Return on Invested Capital (ROIC)	59.00%	78.09%	5.84%	0.86%	0.00%	34.84%	11.77%	8.40%	10.78%	2.30%	0.00%
ROIC Less NNEP Spread (ROIC-NNEP)	65.51%	80.23%	19.48%	-3.51%	0.00%	49.46%	10.75%	7.69%	9.93%	7.23%	0.00%
Return on Net Nonoperating Assets (RNNOA)	0.73%	-13.81%	-4.66%	1.14%	0.00%	-15.74%	-3.49%	-3.01%	-3.20%	-2.78%	0.00%
Return on Equity (ROE)	59.73%	64.28%	1.19%	2.00%	0.00%	19.10%	8.27%	5.38%	7.58%	-0.48%	0.00%
Cash Return on Invested Capital (CROIC)	100.75%	71.76%	79.62%	75.14%	0.00%	25.86%	25.09%	29.74%	38.23%	23.85%	0.00%
Operating Return on Assets (OROA)	38.24%	43.73%	3.02%	0.61%	0.00%	17.09%	6.28%	4.97%	5.87%	0.91%	0.00%
Return on Assets (ROA)	29.66%	32.78%	-15.49%	9.04%	0.00%	5.64%	6.04%	4.62%	5.34%	-4.17%	0.00%
Return on Common Equity (ROCE)	59.73%	64.26%	1.19%	2.00%	0.00%	19.08%	8.26%	5.38%	7.57%	-0.48%	0.00%
Return on Equity Simple (ROE_SIMPLE)	31.74%	0.00%	32.83%	30.54%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	22	37	0.84	0.11	3.30	15	3.04	2.01	3.23	0.62	-0.91
NOPAT Margin	13.43%	16.39%	1.29%	0.18%	3.45%	13.85%	4.40%	2.81%	4.25%	0.91%	-1.16%
Net Nonoperating Expense Percent (NNEP)	-6.51%	-2.14%	-13.63%	4.37%	0.88%	-14.62%	1.02%	0.71%	0.85%	-4.93%	0.22%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	0.06%	-	6.51%	1.64%	1.06%	1.77%	0.34%	-0.48%
Cost of Revenue to Revenue	74.46%	72.42%	81.95%	82.81%	80.83%	73.25%	77.69%	78.36%	79.25%	84.92%	75.01%
SG&A Expenses to Revenue	5.49%	4.55%	11.43%	11.73%	10.43%	6.34%	11.97%	12.51%	11.00%	9.63%	21.78%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	8.14%	6.08%	16.51%	16.90%	15.00%	8.93%	16.84%	17.85%	15.34%	14.16%	26.65%
Earnings before Interest and Taxes (EBIT)	29	49	1.00	0.19	4.00	20	3.78	2.72	4.11	0.62	-1.30
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	31	51	3.08	2.57	4.45	22	5.82	5.16	6.66	3.18	-0.85
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.07	2.79	1.72	1.76	2.05	1.75	1.92	1.68	1.59	1.68	1.80
Price to Tangible Book Value (P/TBV)	4.84	4.19	2.65	2.69	3.01	2.64	2.83	2.45	2.38	2.51	2.61
Price to Revenue (P/Rev)	0.78	0.81	0.48	0.52	0.00	0.99	1.09	0.95	0.88	1.09	0.00
Price to Earnings (P/E)	9.37	7.78	5.23	5.77	0.00	41.10	21.47	19.42	17.69	43.81	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	10.68%	12.86%	19.13%	17.32%	0.00%	2.43%	4.66%	5.15%	5.65%	2.28%	0.00%
Enterprise Value to Invested Capital (EV/IC)	3.83	3.57	2.14	2.18	2.47	2.32	2.44	2.19	1.92	2.20	2.44
Enterprise Value to Revenue (EV/Rev)	0.71	0.72	0.42	0.41	0.00	0.88	0.89	0.71	0.68	0.81	0.00
Enterprise Value to EBITDA (EV/EBITDA)	3.47	3.75	2.27	2.34	0.00	7.92	7.48	5.73	5.67	11.02	0.00
Enterprise Value to EBIT (EV/EBIT)	3.73	4.09	2.50	2.60	0.00	10.33	9.54	7.20	7.38	20.41	0.00
Enterprise Value to NOPAT (EV/NOPAT)	4.88	5.32	3.24	3.38	0.00	13.32	12.27	9.27	9.48	25.79	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	3.46	3.57	1.84	2.02	6.77	22.71	88.61	19.03	41.78	6.44	7.50
Enterprise Value to Free Cash Flow (EV/FCFF)	3.11	4.80	2.41	2.67	0.00	8.56	9.43	7.10	4.53	8.49	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.31	0.28	0.28	0.00	0.26	0.27	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.29	0.26	0.28	0.00	0.23	0.24	0.00	0.00	0.00	0.00	0.00
Financial Leverage	0.01	-0.17	-0.24	-0.32	-0.28	-0.32	-0.33	-0.39	-0.32	-0.38	-0.41
Leverage Ratio	2.02	1.94	1.75	1.56	1.82	1.79	1.57	1.39	1.59	1.57	1.45
Compound Leverage Factor	2.06	1.94	2.11	5.90	2.11	1.89	1.89	1.71	1.88	1.91	0.75
Debt to Total Capital	23.59%	21.84%	21.99%	0.00%	20.35%	21.13%	0.00%	0.00%	0.00%	0.00%	0.00%
Short-Term Debt to Total Capital	1.74%	1.78%	0.00%	0.00%	1.77%	1.88%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	21.86%	20.06%	21.99%	0.00%	18.58%	19.25%	0.00%	0.00%	0.00%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.05%	0.09%	0.11%	0.08%	0.09%	0.11%	0.11%	0.11%	0.11%	0.11%
Common Equity to Total Capital	76.41%	78.11%	77.93%	99.89%	79.57%	78.78%	99.89%	99.89%	99.89%	99.89%	99.89%
Debt to EBITDA	0.38	0.42	0.42	0.00	0.00	1.37	0.00	0.00	0.00	0.00	0.00
Net Debt to EBITDA	-0.33	-0.45	-0.28	0.00	0.00	-1.03	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to EBITDA	0.35	0.39	0.42	0.00	0.00	1.25	0.00	0.00	0.00	0.00	0.00
Debt to NOPAT	0.54	0.60	0.60	0.00	0.00	2.31	0.00	0.00	0.00	0.00	0.00
Net Debt to NOPAT	-0.46	-0.64	-0.40	0.00	0.00	-1.74	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to NOPAT	0.50	0.55	0.60	0.00	0.00	2.11	0.00	0.00	0.00	0.00	0.00
Altman Z-Score	5.01	5.08	4.23	5.99	0.00	3.49	5.20	5.06	4.40	4.49	0.00
Noncontrolling Interest Sharing Ratio	0.00%	0.04%	0.11%	0.11%	0.00%	0.09%	0.11%	0.11%	0.11%	0.11%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.81	1.91	2.01	1.84	2.02	1.99	1.92	2.07	1.81	1.86	1.83
Quick Ratio	1.17	1.24	1.32	1.12	1.37	1.25	1.22	1.43	1.10	1.28	1.24
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	80	47	30	20	-9.31	27	10	9.78	29	19	10
Operating Cash Flow to CapEx	802.28%	255.27%	109.02%	269.40%	0.00%	-384.16%	-221.98%	957.56%	337.04%	788.73%	0.00%
Free Cash Flow to Firm to Interest Expense	115.16	82.55	29.95	110.54	-12.21	19.86	10,126.69	112.40	0.00	17.32	79.17
Operating Cash Flow to Interest Expense	124.13	51.47	2.44	35.36	0.00	-7.22	-6,837.00	179.18	0.00	18.91	0.00
Operating Cash Flow Less CapEx to Interest Expense	108.66	31.31	0.20	22.24	0.00	-9.10	-9,917.00	160.47	0.00	16.51	0.00
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	2.20	2.03	1.97	2.09	0.00	0.96	1.15	1.31	1.08	0.98	0.00
Accounts Receivable Turnover	35.00	34.65	42.43	86.21	0.00	23.71	28.77	72.27	29.69	36.57	0.00
Inventory Turnover	7.39	8.42	10.22	11.44	0.00	5.26	7.09	7.49	6.18	6.74	0.00
Fixed Asset Turnover	10.28	9.90	9.85	9.29	0.00	4.95	6.06	6.24	4.93	5.37	0.00
Accounts Payable Turnover	17.87	22.50	31.60	49.09	0.00	16.27	19.87	33.37	17.66	24.33	0.00
Days Sales Outstanding (DSO)	10.43	10.53	8.60	4.23	0.00	15.40	12.69	5.05	12.29	9.98	0.00
Days Inventory Outstanding (DIO)	49.37	43.33	35.71	31.91	0.00	69.34	51.47	48.74	59.03	54.14	0.00
Days Payable Outstanding (DPO)	20.43	16.22	11.55	7.44	0.00	22.43	18.37	10.94	20.67	15.00	0.00
Cash Conversion Cycle (CCC)	39.37	37.64	32.77	28.71	0.00	62.31	45.79	42.86	50.65	49.12	0.00
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	129	134	125	116	141	122	118	108	116	104	105
Invested Capital Turnover	4.39	4.76	4.53	4.83	0.00	2.52	2.67	2.99	2.54	2.51	0.00
Increase / (Decrease) in Invested Capital	-58	-9.80	-29	-20	13	-12	-7.09	-7.77	-26	-18	-11
Enterprise Value (EV)	494	479	268	252	349	284	289	236	222	229	255
Market Capitalization	541	536	301	314	404	321	356	317	289	309	339
Book Value per Share	$9.91	$10.97	$10.56	$10.62	$11.56	$10.82	$11.38	$11.61	$10.87	$11.04	$11.61
Tangible Book Value per Share	$6.28	$7.32	$6.85	$6.97	$7.88	$7.16	$7.70	$7.96	$7.24	$7.41	$7.99
Total Capital	231	246	225	179	247	233	186	189	182	184	189
Total Debt	54	54	50	0.00	50	49	0.00	0.00	0.00	0.00	0.00
Total Long-Term Debt	50	49	50	0.00	46	45	0.00	0.00	0.00	0.00	0.00
Net Debt	-47	-58	-33	-63	-55	-37	-67	-81	-67	-79	-85
Capital Expenditures (CapEx)	11	11	2.21	2.39	0.00	2.56	3.08	1.63	1.90	2.59	0.00
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-14	-14	-9.40	-12	-13	-4.73	-9.40	-18	-11	-23	-20
Debt-free Net Working Capital (DFNWC)	87	97	73	51	93	82	58	64	56	56	64
Net Working Capital (NWC)	83	93	73	51	88	77	58	64	56	56	64
Net Nonoperating Expense (NNE)	-0.11	0.62	5.99	-2.63	-0.45	8.74	-0.60	-0.51	-0.52	3.48	-0.17
Net Nonoperating Obligations (NNO)	-47	-58	-50	-63	-56	-62	-67	-81	-67	-79	-85
Total Depreciation and Amortization (D&A)	2.40	2.74	2.07	2.38	0.45	2.06	2.04	2.44	2.55	2.56	0.45
Debt-free, Cash-free Net Working Capital to Revenue	-2.07%	-2.12%	-1.49%	-1.94%	0.00%	-1.47%	-2.88%	-5.33%	-3.35%	-8.25%	0.00%
Debt-free Net Working Capital to Revenue	12.56%	14.70%	11.59%	8.42%	0.00%	25.29%	17.77%	19.01%	17.03%	19.71%	0.00%
Net Working Capital to Revenue	11.98%	14.04%	11.59%	8.42%	0.00%	23.93%	17.77%	19.01%	17.03%	19.71%	0.00%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$1.28	$2.05	($0.31)	$0.17	$0.22	$0.38	$0.22	$0.16	$0.23	($0.18)	($0.05)
Adjusted Weighted Average Basic Shares Outstanding	17.56M	17.62M	16.54M	16.45M	16.84M	16.93M	16.18M	16.13M	16.41M	16.43M	16.14M
Adjusted Diluted Earnings per Share	$1.27	$2.04	($0.31)	$0.17	$0.22	$0.38	$0.22	$0.16	$0.23	($0.18)	($0.05)
Adjusted Weighted Average Diluted Shares Outstanding	17.75M	17.77M	16.54M	16.54M	16.97M	17.04M	16.26M	16.24M	16.54M	16.53M	16.14M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$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	17.50M	17.20M	16.80M	16.75M	16.98M	16.61M	16.29M	16.28M	16.61M	16.31M	16.28M
Normalized Net Operating Profit after Tax (NOPAT)	22	37	0.84	0.11	3.30	15	3.04	2.01	3.23	0.62	-0.91
Normalized NOPAT Margin	13.43%	16.39%	1.29%	0.18%	3.45%	13.85%	4.40%	2.81%	4.25%	0.91%	-1.16%
Pre Tax Income Margin	17.70%	21.51%	1.85%	1.11%	4.84%	18.86%	6.59%	4.68%	6.42%	1.12%	-0.85%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	41.76	85.65	1.02	1.02	5.24	14.35	3,778.00	31.25	0.00	0.57	-10.06
NOPAT to Interest Expense	32.22	65.30	0.85	0.62	4.33	11.16	3,037.69	23.15	0.00	0.57	-7.04
EBIT Less CapEx to Interest Expense	26.29	65.49	-1.22	-12.10	0.00	12.47	698.00	12.54	0.00	-1.82	0.00
NOPAT Less CapEx to Interest Expense	16.75	45.14	-1.38	-12.51	0.00	9.28	-42.31	4.44	0.00	-1.83	0.00
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	35.72%	33.29%	36.32%	31.68%	0.00%	208.42%	89.67%	86.21%	59.68%	138.68%	0.00%

Financials Breakdown Chart

Key Financial Trends

MasterCraft Boat’s financial results show a mixed picture: revenue and gross margin have improved from the weakest parts of fiscal 2025, while operating profitability has deteriorated sharply because selling, general and administrative expenses have increased. The company continues to generate meaningful operating cash flow and maintains a sizable equity base, but recent losses, declining liquidity versus 2024, and new debt activity are important risks for investors.

Revenue has recovered modestly year over year. Fiscal Q3 2026 revenue was $78.2 million, up from $76.0 million in Q3 2025. While still below the $84.0 million reported in Q3 2024 and far below earlier peak levels, the recent increase suggests some stabilization in demand.
Gross margin improved substantially. Q3 2026 gross profit was $19.5 million, compared with $15.8 million a year earlier. Gross margin increased to approximately 25.0% from 20.8%, indicating better pricing, product mix, or manufacturing efficiency.
Operating cash flow remains positive. MasterCraft generated $17.0 million of continuing operating cash flow in Q4 2026 and $19.8 million in Q4 2025. This is a positive sign because the business is still converting operations into cash despite reporting accounting losses in the latest period.
Working capital contributed positively to cash generation in the latest quarter. Changes in operating assets and liabilities provided $6.1 million in Q4 2026, following a $10.8 million contribution in Q4 2025. Investors should monitor whether this reflects sustainable working-capital efficiency or temporary reductions in inventory and receivables.
The balance sheet remains equity-heavy. As of Q3 2026, total equity and noncontrolling interests were $189.3 million versus total liabilities of $88.6 million. This provides a meaningful capital cushion, although the latest quarter’s debt issuance indicates that the capital structure is changing.
Capital spending has remained relatively controlled. Q4 2026 property and equipment purchases were $2.4 million, compared with $2.6 million in Q4 2025 and $3.7 million in Q4 2024. Lower capital intensity can help preserve cash during a cyclical downturn.
Liquidity is adequate but below historical highs. Q3 2026 cash and equivalents plus short-term investments totaled approximately $84.6 million, up from $66.5 million in Q3 2025 but well below the roughly $105.7 million held in Q3 2024. The current ratio was approximately 1.8, indicating that current assets exceeded current liabilities.
Investment activity has caused large swings in cash flow. MasterCraft has repeatedly purchased, sold, and matured significant investment balances. In Q4 2026, investing cash flow was negative $47.2 million despite $9.2 million of investment sales. These movements can obscure the underlying cash performance of the boat business.
Profitability has deteriorated sharply. Q3 2026 operating income was a loss of $1.3 million, compared with operating income of $4.1 million in Q3 2025 and $6.8 million in Q3 2024. Net loss attributable to common shareholders was $742,000, versus net income of $3.7 million a year earlier.
Operating expenses are rising faster than gross profit. Q3 2026 operating expenses reached $20.8 million, up from $11.7 million in Q3 2025. SG&A increased to $17.0 million from $8.4 million, more than offsetting the improvement in gross profit and pushing the company into an operating loss.
Cash declined substantially in the latest reported cash-flow period. Q4 2026 net change in cash was negative $31.5 million, compared with a $909,000 increase in Q4 2025. The decline was driven primarily by $47.2 million of investing outflows, along with $1.3 million of net financing outflows.
Debt activity has become less favorable. Q4 2026 included $25.0 million of new debt issuance and $26.3 million of debt repayment, resulting in a modest net financing outflow. Earlier balance sheets showed no short-term or long-term debt in Q3 2025, so investors should watch future filings for the amount, cost, and maturity of the new borrowings.
The company remains exposed to cyclical demand and inventory risk. Inventory was $34.8 million at Q3 2026, representing a significant portion of current assets. Although this was below $39.5 million a year earlier, weaker consumer demand for recreational boats could require discounting or production reductions, pressuring margins and cash flow.

Overall, MasterCraft’s improved gross margin, positive operating cash flow, and substantial equity base are encouraging. However, the recent shift to operating and net losses, elevated SG&A, volatile investing cash flows, and renewed debt activity suggest that the company’s financial recovery is not yet established. Retail investors should focus on whether revenue growth continues, whether operating expenses normalize, and whether positive operating cash flow persists without relying heavily on working-capital changes or investment sales.

09/17/26 06:42 AM ETAI Generated. May Contain Errors.

Mastercraft Boat Financials - Frequently Asked Questions

According to the most recent income statement we have on file, Mastercraft Boat's financial year ends in June. Their financial year 2026 ended on June 30, 2026.

Over the last 10 years, Mastercraft Boat's net income changed from $10.21 million in 2016 to -$1.66 million in 2026, a change of -116.3%. Find out what analysts predict for Mastercraft Boat in the coming months.

Mastercraft Boat's total operating income in 2026 was -$1.11 million, based on the following breakdown:

Total Gross Profit: $79.78 million
Total Operating Expenses: $80.89 million

Over the last 10 years, Mastercraft Boat's total revenue changed from $221.60 million in 2016 to $348.90 million in 2026, a change of 57.4%.

Mastercraft Boat's total liabilities were at $119.14 million at the end of 2026, a 56.0% increase from 2025, and a 31.1% increase since 2016.

In the past 10 years, Mastercraft Boat's cash and equivalents has ranged from $73 thousand in 2016 to $43.87 million in 2026, and is currently $43.87 million as of their latest financial filing in 2026.

Over the last 10 years, Mastercraft Boat's book value per share changed from -0.45 in 2016 to 23.41 in 2026, a change of -5,283.5%.

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Financial statements for NASDAQ:MCFT last updated on 9/10/2026 by MarketBeat.com Staff. New filings and market data are monitored continuously.

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