{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-011949","form_type":"8-K","ticker":"MCFT","cik":"0001638290","company_name":"MasterCraft Boat Holdings, Inc.","filed_at":"2024-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.938815+00:00","generated_at":"2026-06-06T07:05:41.525561+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"MasterCraft Q2 net sales down 37.5% to $99.5M; adjusted EPS $0.37, down 69.2%","bullets":["Net sales $99.5M, down 37.5% YoY; net income from continuing ops $5.9M ($0.35 diluted EPS).","Adjusted EBITDA $9.8M, down 67.2% from $29.8M; adjusted EBITDA margin fell to 9.8% from 18.7%.","Narrowed FY2024 guidance: net sales $400M-$412M, adj. EBITDA $42M-$47M, adj. EPS $1.53-$1.78.","Q3 FY2024 guidance: net sales ~$92M, adj. EBITDA ~$7M, adj. EPS ~$0.23.","Repurchased $4.4M of stock (~214K shares) in Q2; total repurchases since June 2021 $58.6M."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-011949","json":"https://secwatch.observer/filing/0000950170-24-011949.json","markdown":"https://secwatch.observer/filing/0000950170-24-011949.md","text":"https://secwatch.observer/filing/0000950170-24-011949.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1638290/000095017024011949/0000950170-24-011949-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1638290/000095017024011949/mcft-20240207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T07:05:41.525561+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":"88cad82a12db291af2b989ba04922b3706d20f0d","claim":"MasterCraft Boat Holdings, Inc. reported its fiscal 2024 second quarter ended December 31, 2023 results: revenue $99.5 million, net income $5.9 million, EPS $0.35 per diluted share. Guidance reaffirmed.","evidence_excerpt":"quarter ended December 31, 2023. The highlights, commentary, and results provided herein relate to our continuing operations. Highlights: ▪ Net sales for the second quarter was $99.5 million, down 37.5% from the prior-year period ▪ Net income from continuing operations was $5.9 million, or $0.35 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/1638290/000095017024011949/0000950170-24-011949-index.htm","confidence":0.97,"family_label":"Earnings Releases","details":[{"label":"Period","value":"its fiscal 2024 second quarter ended December 31, 2023"},{"label":"Revenue","value":"$99.5 million"},{"label":"Net income","value":"$5.9 million"},{"label":"EPS","value":"$0.35 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"}