{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-420504","form_type":"8-K","ticker":"MCFT","cik":"0001638290","company_name":"MasterCraft Boat Holdings, Inc.","filed_at":"2026-10-13T20:32:52+00:00","discovered_at":"2026-10-13T20:34:00.218657+00:00","generated_at":"2026-10-13T20:34:06.159606+00:00","sec_items":["8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.35,"calibrated_materiality_score":0.35,"confidence":"high","headline":"MasterCraft posts pro forma FY2026 net sales of $565.8M, loss of $0.40/sh after Marine Products merger","bullets":["Pro forma combined FY2026 net sales $565.8M; operating loss $10.2M; loss from continuing operations $10.0M (-$0.40 per diluted share).","Marine Products deal closed May 15, 2026: 34,863,738 shares at 0.232 exchange ratio plus $2.43 cash per share; total consideration $284.2M.","MasterCraft issued 8,088,171 shares at $24.64 close on May 14, 2026 ($199.4M) plus $84.8M cash; goodwill of $105.6M recorded.","MasterCraft standalone FY2026: net sales $348.9M, operating loss $1.1M including $10.05M impairments, net loss $1.6M.","Marine Products ten-and-a-half months to May 14, 2026: net sales $216.9M, net loss $5.7M including $10.3M merger-related costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-420504","json":"https://secwatch.observer/filing/0001193125-26-420504.json","markdown":"https://secwatch.observer/filing/0001193125-26-420504.md","text":"https://secwatch.observer/filing/0001193125-26-420504.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1638290/000119312526420504/0001193125-26-420504-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1638290/000119312526420504/d183389d8k.htm"},"model":{"generated_by":"deepseek-v4.1-flash:cloud@v2","generated_at":"2026-10-13T20:34:06.159606+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}