{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-060687","form_type":"8-K","ticker":"MCFT","cik":"0001638290","company_name":"MasterCraft Boat Holdings, Inc.","filed_at":"2023-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.900762+00:00","generated_at":"2026-06-08T09:40:07.996730+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"MasterCraft Boat Q1 FY2024: Net sales $104.2M (-38.5% YoY), adj EPS $0.47 (-67%), maintains FY guidance","bullets":["Net sales $104.2M, down 38.5% YoY; net income from cont. ops $7.1M ($0.41 diluted).","Adjusted EPS $0.47 vs $1.43 prior year, down 67.1%; Adjusted EBITDA $12.2M vs $35.9M.","FY2024 guidance maintained: net sales $390-420M, adj EBITDA $42-52M, adj EPS $1.46-$1.88.","Q2 FY2024 guidance: net sales ~$96M, adj EBITDA ~$7M, adj EPS ~$0.22.","Share repurchases $5.8M; cash and investments $90.0M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-060687","json":"https://secwatch.observer/filing/0000950170-23-060687.json","markdown":"https://secwatch.observer/filing/0000950170-23-060687.md","text":"https://secwatch.observer/filing/0000950170-23-060687.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1638290/000095017023060687/0000950170-23-060687-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1638290/000095017023060687/mcft-20231108.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T09:40:07.996730+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"ab06634aaa1af265565e71047c9f28d71b035ca4","claim":"MasterCraft Boat Holdings, Inc. reported first quarter fiscal 2024 ended October 1, 2023 results: revenue $104.2 million, net income $7.1 million, EPS $0.41 per diluted share. Guidance reaffirmed.","evidence_excerpt":"operations, which excludes our former NauticStar segment. Results for NauticStar are reported as discontinued operations. ▪ Net sales for the first quarter decreased to $104.2 million, down 38.5% from the prior-year period. ▪ Net income from continuing operations was $7.1 million, or $0.41 per diluted share. ▪ Diluted Adjusted Net Income per share, a non-GAAP","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1638290/000095017023060687/0000950170-23-060687-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter fiscal 2024 ended October 1, 2023"},{"label":"Revenue","value":"$104.2 million"},{"label":"Net income","value":"$7.1 million"},{"label":"EPS","value":"$0.41 per diluted share"},{"label":"Guidance","value":"reaffirmed"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}