MCFT MasterCraft Boat Holdings, Inc.

Overview and Growth

In fiscal 2026, MasterCraft Boat Holdings, Inc. recorded $348.90M of revenue, net loss of $1.66M, and an operating cash inflow of $30.50M. The $348.90M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Compared with $284.20M in fiscal 2025, revenue recorded a 22.8% year-over-year increase. On a per-share basis, diluted EPS was -$0.10, which connects the reported earnings outcome with the company’s diluted share count. Diluted EPS decreased by 123.3% from $0.43 in fiscal 2025, showing how the earnings change reached shareholders on a per-share basis. Total assets stood at $500.43M, showing the scale of resources supporting revenue, earnings, liquidity, and financing. Asset turnover was 0.7x, relating the company’s annual revenue directly to the total assets reported at the period end.

Profitability

After reported cost of revenue, the company retained $79.78M as gross profit before recognizing operating expenses and other items. Gross margin was 22.9%, so that share of each revenue unit remained after the cost of revenue reported for the period. The company recorded an operating loss of $1.11M after the reported operating expense base. An operating margin of -0.3% reflected costs exceeding revenue-level gross profit by 0.3% of sales. The company ended the period with a net loss of $1.66M, extending the operating result through all remaining items. Net margin was -0.5%, reflecting a loss equal to 0.5% of reported revenue. Pretax income was $1.35M, isolating the reported earnings outcome before the income-tax provision recognized for the fiscal year. The pretax margin was 0.4%, relating income before taxes directly to revenue. The reported income-tax provision was $2.95M, the amount recognized between pretax income and the final net-income result. The effective relationship between income tax and positive pretax income was 218.9%, without assuming a statutory-rate comparison. Relative to period-end equity, the net loss represented 0.4%. The loss-to-assets relationship was 0.3%, placing the bottom-line deficit against the company’s resource base.

Liquidity and Capital Structure

Total assets were $500.43M, supported by $119.14M of liabilities and $381.29M of shareholder equity. Current assets were $152.71M against $97.66M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. At 1.56x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Cash and equivalents totaled $43.87M, identifying the most liquid reported component available within the broader current-asset balance. The cash balance equaled 44.9% of current liabilities, showing how much near-term coverage came from cash alone. The liabilities-to-assets relationship was 23.8%, placing reported obligations against the full positive asset balance. The cash-to-assets relationship was 8.8%, comparing reported cash and equivalents with the full positive asset balance. The asset base changed 92.5% from $259.95M in fiscal 2025, leaving current total assets higher year over year. Book equity was 107.7% higher than fiscal 2025 equity of $183.59M, showing how shareholder capital changed year over year.

Cash Flow and Earnings Quality

Cash flow from operations was $30.50M, a reported cash inflow that can be compared directly with net income and capital spending. The cash-flow statement records $8.12M of capital expenditures, the investment amount considered after operating cash generation. Relative to operating cash flow, capital expenditures measured 26.6%, connecting investment intensity with the company’s cash-generation base. After capital spending, free cash flow was $22.38M, leaving cash available for debt reduction, shareholder returns, or further investment. The free-cash-flow margin was 6.4%, measuring cash remaining after capital spending against revenue. Free cash flow equaled 4.5% of total assets, relating post-investment cash generation to the company’s resource base.

Based on the annual report for the fiscal year ending Jun 30, 2026. Analysis generated Oct 21, 2026.