{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-24-055071","form_type":"8-K","ticker":"MCFT","cik":"0001638290","company_name":"MasterCraft Boat Holdings, Inc.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:19.371975+00:00","generated_at":"2026-06-02T10:31:05.897895+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 Q3 net sales down 42.6% to $95.7M; cuts full-year guidance","bullets":["Net sales $95.7M, down 42.6% YoY; net income $3.8M ($0.23 diluted EPS) vs $22.8M.","Adjusted EPS $0.37, down 72.8% YoY; Adjusted EBITDA $9.7M, down 70.7%.","Full-year guidance cut: net sales $360-365M, Adj EBITDA $28-30M, Adj EPS $0.95-1.05.","Launched new luxury pontoon brand Balise; production started in Owosso, MI.","Ended quarter with $105.7M cash, $50.4M debt; $1.6M share repurchases."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-24-055071","json":"https://secwatch.observer/filing/0000950170-24-055071.json","markdown":"https://secwatch.observer/filing/0000950170-24-055071.md","text":"https://secwatch.observer/filing/0000950170-24-055071.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1638290/000095017024055071/0000950170-24-055071-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1638290/000095017024055071/mcft-20240508.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T10:31:05.897895+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":"c83d574d3ea6af0bba823acd8928c24b37ffaab5","claim":"MasterCraft Boat Holdings, Inc. reported full year fiscal 2024 results: revenue $360 million and $365 million, EPS $0.95 and $1.05. Guidance lowered.","evidence_excerpt":"Consolidated net sales is now expected to be between $360 million and $365 million, with Adjusted EBITDA between $28 million and $30 million, and Adjusted Earnings per share between $0.95 and $1.05.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1638290/000095017024055071/0000950170-24-055071-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"full year fiscal 2024"},{"label":"Revenue","value":"$360 million and $365 million"},{"label":"EPS","value":"$0.95 and $1.05"},{"label":"Guidance","value":"lowered"},{"label":"Result","value":"guidance update"}],"fact_type":"earnings_release"},{"claim_id":"fa61f585c260064c5b79a1cac970bbccd351bd0b","claim":"MasterCraft Boat Holdings, Inc. reported fiscal 2024 third quarter ended March 31, 2024 results: revenue $95.7 million, net income $3.8 million, EPS $0.23 per diluted share.","evidence_excerpt":"Overview: ▪ Net sales for the third quarter were $95.7 million, down 42.6% from the prior-year period ▪ Net income from continuing operations was $3.8 million, or $0.23 per diluted share ▪ Diluted Adjusted Net Income per share, a non-GAAP measure, was $0.37, down 72.8% from the prior-year period","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1638290/000095017024055071/0000950170-24-055071-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal 2024 third quarter ended March 31, 2024"},{"label":"Revenue","value":"$95.7 million"},{"label":"Net income","value":"$3.8 million"},{"label":"EPS","value":"$0.23 per diluted share"},{"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"}