{"schema_version":"secwatch.filing_event.v1","accession":"0001590976-23-000010","form_type":"8-K","ticker":"MBUU","cik":"0001590976","company_name":"MALIBU BOATS, INC.","filed_at":"2023-02-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:45.737420+00:00","generated_at":"2026-06-19T22:54:17.959844+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Malibu Boats Q2 net sales up 28.4% to $338.7M; diluted EPS $1.72 (+22%)","bullets":["Net sales $338.7M (+28.4% YoY); unit volume 2,439 units (+17.7%) across all segments.","GAAP diluted EPS $1.72 (+22.0%); adjusted fully distributed EPS $1.83 (+22.0%).","Gross margin 22.3% (down 180 bps) due to higher dealer flooring costs and mix shift.","Adjusted EBITDA $57.6M (+19.7%); margin 17.0% (down 120 bps from 18.2%).","FY2023 guidance: net sales growth mid-to-high single digits; Adj EBITDA margin down slightly."],"urls":{"canonical":"https://secwatch.observer/filing/0001590976-23-000010","json":"https://secwatch.observer/filing/0001590976-23-000010.json","markdown":"https://secwatch.observer/filing/0001590976-23-000010.md","text":"https://secwatch.observer/filing/0001590976-23-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590976/000159097623000010/0001590976-23-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590976/000159097623000010/mbuu-20230207.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-19T22:54:17.959844+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":"510d9007739fda05220fd799254eb064cb62ab91","claim":"MALIBU BOATS, INC. reported second quarter ended December 31, 2022 results: revenue $338.7 million, net income $36.4 million, EPS $1.72 per share.","evidence_excerpt":"financial results for the second quarter ended December 31, 2022. Second Quarter Fiscal 2023 Highlights Compared to Second Quarter Fiscal 2022: • Net sales increased 28.4% to $338.7 million • Unit volume increased 17.7% to 2,439 units • Gross profit increased 19.0% to $75.7 million • Net income increased 17.5% to $36.4 million • Adjusted EBITDA increased 19.7% to","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590976/000159097623000010/0001590976-23-000010-index.htm","confidence":0.99,"family_label":"Earnings Releases","details":[{"label":"Period","value":"second quarter ended December 31, 2022"},{"label":"Revenue","value":"$338.7 million"},{"label":"Net income","value":"$36.4 million"},{"label":"EPS","value":"$1.72 per 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"}