{"schema_version":"secwatch.filing_event.v1","accession":"0001590976-23-000112","form_type":"8-K","ticker":"MBUU","cik":"0001590976","company_name":"MALIBU BOATS, INC.","filed_at":"2023-10-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:29.676432+00:00","generated_at":"2026-06-09T04:43:20.624208+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":"Malibu Boats Q1 net sales down 15.3% to $255.8M, EPS $0.98; guides FY sales decline high-teens to low-twenties","bullets":["Net sales fell 15.3% to $255.8M; unit volume dropped 24.1% to 1,698 units. Net income down 42.5% to $20.8M.","Adjusted EBITDA declined 31.7% to $39.0M; adjusted fully distributed EPS of $1.13, down 36.9% YoY.","Malibu segment sales fell 27.7% to $105.0M; Saltwater Fishing +0.4% to $92.6M; Cobalt down 10.2% to $58.2M.","FY2024 guidance: net sales decline high-teens to low-twenties YoY; Adjusted EBITDA margin down 350-450 bps.","Gross margin contracted 250 bps to 22.2% due to unfavorable mix and higher dealer flooring costs."],"urls":{"canonical":"https://secwatch.observer/filing/0001590976-23-000112","json":"https://secwatch.observer/filing/0001590976-23-000112.json","markdown":"https://secwatch.observer/filing/0001590976-23-000112.md","text":"https://secwatch.observer/filing/0001590976-23-000112.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1590976/000159097623000112/0001590976-23-000112-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1590976/000159097623000112/mbuu-20231031.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-09T04:43:20.624208+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":"71f4c3f222c1dcb3014b4e2fb53fec467919d164","claim":"MALIBU BOATS, INC. reported first quarter ended September 30, 2023 results: revenue $255.8 million, net income $20.8 million, EPS $0.98 per share.","evidence_excerpt":"its financial results for the first quarter ended September 30, 2023. First Quarter Fiscal 2024 Highlights Compared to First Quarter Fiscal 2023: • Net sales decreased 15.3% to $255.8 million • Unit volume decreased 24.1% to 1,698 units • Gross profit decreased 23.9% to $56.8 million • Net income decreased 42.5% to $20.8 million • Adjusted EBITDA decreased 31.7% to","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1590976/000159097623000112/0001590976-23-000112-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended September 30, 2023"},{"label":"Revenue","value":"$255.8 million"},{"label":"Net income","value":"$20.8 million"},{"label":"EPS","value":"$0.98 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"}