---
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"
generated_at: "2026-06-06T07:05:41.525561+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# MasterCraft Q2 net sales down 37.5% to $99.5M; adjusted EPS $0.37, down 69.2%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-24-011949
- JSON: https://secwatch.observer/filing/0000950170-24-011949.json
- Plain text: https://secwatch.observer/filing/0000950170-24-011949.txt

## Key facts
- Earnings Releases
  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.
  - Period: its fiscal 2024 second quarter ended December 31, 2023
  - Revenue: $99.5 million
  - Net income: $5.9 million
  - EPS: $0.35 per diluted share
  - Guidance: reaffirmed
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1638290/000095017024011949/0000950170-24-011949-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.