SEGMENT INFORMATION (Tables)

6 Months Ended

Jan. 02, 2022

Segment Reporting [Abstract]

Schedule of Operating Information for Reportable Segments

Selected financial information for the Company’s reportable segments was as follows:

	For the Three Months Ended January 2, 2022
	MasterCraft		Crest		NauticStar			Aviara			Consolidated
Net sales	$	106,773	$	29,718	$	15,065		$	7,909		$	159,465
Operating income (loss)		21,302		4,637		(3,066	)		(2,320	)		20,553
Depreciation and amortization		1,226		647		877			491			3,241
Purchases of property, plant and equipment		1,468		673		702			254			3,097

	For the Six Months Ended January 2, 2022
	MasterCraft		Crest		NauticStar			Aviara			Consolidated
Net sales	$	198,788	$	62,498	$	28,425		$	13,764		$	303,475
Operating income (loss)		37,482		8,436		(5,402	)		(5,919	)		34,597
Depreciation and amortization		2,514		1,341		1,772			968			6,595
Goodwill impairment		—		—		—			1,100			1,100
Purchases of property, plant and equipment		3,532		1,044		1,770			369			6,715

	For the Three Months Ended January 3, 2021
	MasterCraft		Crest		NauticStar			Aviara			Consolidated
Net sales	$	79,511	$	20,969	$	14,949		$	3,248		$	118,677
Operating income (loss)		16,660		2,650		(326	)		(2,039	)		16,945
Depreciation and amortization		1,116		624		802			319			2,861
Purchases of property, plant and equipment		1,063		23		516			15,349			16,951

	For the Six Months Ended January 3, 2021
	MasterCraft		Crest		NauticStar			Aviara			Consolidated
Net sales	$	149,102	$	39,008	$	27,291		$	7,021		$	222,422
Operating income (loss)		31,027		4,312		(1,945	)		(3,045	)		30,349
Depreciation and amortization		2,210		1,248		1,616			525			5,599
Purchases of property, plant and equipment		2,699		23		759			15,422			18,903

The following table presents total assets for the Company’s reportable segments.

	January 2, 2022		June 30, 2021
Assets:
MasterCraft	$	136,693	$	158,610
Crest		46,089		42,204
NauticStar		55,357		44,181
Aviara		32,751		31,465
Total assets	$	270,890	$	276,460