MasterCraft Boat Holdings, Inc. Financial Ratios — MCFT

Profitability (USD)

	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	84.56	6.51	5.53
Return on Assets (%)	- -	21.74	5.96	11.86	23.6	30.47	10.03	-10.53	23.19	20.3	21.18	2.32	2.44
Return on Capital (%)	- -	- -	19.51	-53.43	-31	-159.29	63.15	- -	95.44	63.94	51.93	6.04	5.24
Return on Invested Capital (%)	- -	- -	22.08	29.77	45.65	48.24	32.62	- -	34.38	44.28	40.96	8.81	4.25
Gross Margin (%)	18.95	21.18	23.87	27.56	27.76	27.16	24.26	20.76	26.85	26.21	27.67	22.21	20.01
EBITDA Margin (%)	8.64	11.86	12.69	11.49	16.07	18.35	15.45	11.13	18.67	19.8	21.29	11.12	7.32
Operating Margin (%)	7.42	10.47	11.16	9.93	14.66	16.83	13.78	8.23	16.88	18.28	19.91	8.52	3.95
Incremental Operating Margin (%)	- -	42.21	14.47	-26.46	163.55	21.58	6.19	33.29	47.4	22.01	-13.04	32.67	42.58
Pretax Margin (%)	1.72	4.79	5.66	8.36	13.69	15.78	5.73	-8.71	15.99	17.88	20.02	9.3	4.76
Profit Margin (%)	1.74	11.22	2.58	4.61	8.56	11.92	4.58	-6.62	12.05	9.07	11.3	2.42	2.48
Net Income to Common Margin (%)	1.74	11.22	2.58	4.61	8.56	11.92	4.58	-6.62	12.05	9.07	11.3	2.42	2.48
Effective Tax Rate (%)	- -	- -	54.37	44.86	37.46	24.48	20.16	- -	21.58	23.34	23.18	22.45	20.83
Dvd Payout Ratio (%)	- -	- -	795.08	783.01	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	84.56	6.51	5.53

Credit (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	75	66	79	52	34	75	114	109	93	57	54	49	- -
ST Debt	- -	9	18	8	4	5	9	9	3	3	4	4	- -
LT Debt	75	57	60	44	31	70	105	100	90	54	49	45	- -
Total Debt/EBITDA	5.38	3.13	2.9	2.05	0.94	1.23	1.58	2.69	1.07	0.45	0.41	1.37	- -
Net Debt/EBITDA	4.77	2.54	2.85	2.05	0.83	1.1	1.5	2.28	0.62	0.18	0.26	1.17	-1.39
Total Debt/EBIT	6.27	3.55	3.29	2.37	1.03	1.34	1.77	3.64	1.18	0.48	0.44	1.79	- -
Net Debt/EBIT	5.55	2.87	3.24	2.37	0.91	1.2	1.68	3.09	0.69	0.19	0.28	1.52	-2.58
EBITDA to Interest Expense	1.51	2.79	5.26	19.89	16.54	17.58	11.06	8.01	25.65	86.35	48.46	10.89	17.8
EBITDA-CapEx/Interest Expense	1.19	2.34	4.59	16.9	14.68	16.05	8.9	5.18	18.22	77.99	39.29	7.69	9.93
EBIT to Interest Expense	1.3	2.46	4.63	17.2	15.08	16.11	9.87	5.92	23.18	79.74	45.33	8.35	9.61
Interest Expense	9	8	5	1	2	3	7	5	3	1	3	3	1
Common Equity/Total Assets	-37.47	-13.24	-56.98	-146.31	-121.44	-34.78	-17.39	-32.37	-4.03	15.84	32.77	38.93	50.33
Long-Term Debt/Equity (%)	- -	- -	- -	- -	261.8	133.44	145.22	203.94	83.75	37.37	25.66	24.41	- -
Long-Term Debt/Capital (%)	176.58	107.71	218.62	-64.71	-46.16	514.36	149.01	241.4	110.09	51.8	29.03	25.91	- -
Long-Term Debt/Total Assets (%)	86.4	59.66	67.45	53.73	36.95	39.61	42.21	47.93	32.65	18.07	13.93	14.12	- -
Total Debt/Equity (%)	-317.51	-1,742.28	-186.41	-623.31	293.15	143.09	157.28	222.22	86.41	39.37	27.94	26.79	- -
Total Debt/Capital (%)	176.58	123.9	284.67	-76.21	-51.68	551.56	161.39	263.04	113.59	54.58	31.61	28.43	- -
Total Debt/Total Assets (%)	86.4	68.63	87.83	63.28	41.38	42.48	45.72	52.23	33.69	19.04	15.16	15.49	- -
Net Debt to Equity	-281.37	-1,411.17	-183.64	-622.44	258.81	128.04	149.23	188.83	50	15.56	17.63	22.77	-15.76
Net Debt/Capital (%)	195.84	131.27	292.8	-76.03	-43.03	1,176.26	166.92	369.6	126.06	32.19	22.58	25.24	-28.33
EBITDA	14	21	27	25	37	61	72	40	87	127	130	36	21
EBITDA-CapEx	11	18	24	22	33	56	58	26	62	115	105	25	12
Operating Income (Loss)	12	19	24	22	34	56	64	30	79	117	121	27	11

Liquidity (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	0.31	0.3	0.02	- -	0.11	0.16	0.08	0.29	0.53	0.37	1.09	1.11	1.22
Current Ratio	0.97	0.81	0.46	0.41	0.59	0.73	0.79	1.02	1.48	1.57	1.91	1.99	1.86
Quick Ratio	0.49	0.4	0.06	0.07	0.2	0.26	0.28	0.49	0.7	0.61	1.24	1.26	1.28
CFO/Avg Current Liab	- -	0.63	0.48	0.57	0.65	1.13	0.94	0.49	1.06	0.88	1.37	0.14	0.5
Common Equity/Total Assets	-37.47	-13.24	-56.98	-146.31	-121.44	-34.78	-17.39	-32.37	-4.03	15.84	32.77	38.93	50.33
Long-Term Debt/Equity (%)	- -	- -	- -	- -	261.8	133.44	145.22	203.94	83.75	37.37	25.66	24.41	- -
Long-Term Debt/Capital (%)	176.58	107.71	218.62	-64.71	-46.16	514.36	149.01	241.4	110.09	51.8	29.03	25.91	- -
Long-Term Debt/Total Assets (%)	86.4	59.66	67.45	53.73	36.95	39.61	42.21	47.93	32.65	18.07	13.93	14.12	- -
Total Debt/Equity (%)	-317.51	-1,742.28	-186.41	-623.31	293.15	143.09	157.28	222.22	86.41	39.37	27.94	26.79	- -
Total Debt/Capital (%)	176.58	123.9	284.67	-76.21	-51.68	551.56	161.39	263.04	113.59	54.58	31.61	28.43	- -
Total Debt/Total Assets (%)	86.4	68.63	87.83	63.28	41.38	42.48	45.72	52.23	33.69	19.04	15.16	15.49	- -
CFO/Total Liabilities	14.42	21.93	19.14	33.82	36.66	39.71	31.67	18.99	40.63	47.79	82.89	9.32	46.61
CFO/CapEx	5.34	6.41	7.28	8.06	6.34	9.31	3.97	2.12	2.72	5.96	5.46	1.19	3.87
Altman's Z-Score	3.86	4.29	4.18	3.88	7.88	9.5	7.57	4.57	5.78	6.53	6.43	4.08	2.86

Working Capital (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	- -	37.19	60.74	78.88	70.72	73.82	51.88	39.02	51.13	37.14	31.92	23.71	36.57
Days Sales Outstanding	- -	9.82	6.01	4.63	5.16	4.94	7.03	9.35	7.14	9.83	11.43	15.4	9.98
Inventory Turnover	- -	12.17	14.05	12.94	13.24	15.08	13.82	10.22	8.62	8.45	7.55	5.26	6.74
Days Inventory Outstanding	- -	29.99	25.97	28.21	27.56	24.2	26.41	35.71	42.36	43.2	48.36	69.34	54.14
Accounts Payable Turnover	- -	12.51	11.72	11.62	13.56	17.77	20.63	19.85	21.45	20.26	20.15	14.89	23.64
Accounts Payable Turnover Days	- -	29.19	31.14	31.41	26.91	20.55	17.7	18.39	17.01	18.01	18.12	24.52	15.44
Cash Conversion Cycle	- -	10.62	0.84	1.43	5.81	8.6	15.75	26.67	32.49	35.02	41.67	60.22	48.68
Inventory to Cash Days	- -	-20.17	-19.96	-23.58	-22.4	-19.26	-19.38	-26.36	-35.23	-33.38	-36.92	-53.94	-44.16
Inventories	11	12	12	13	12	20	31	26	53	59	58	37	30
Raw Materials	6	5	5	5	7	10	20	18	37	45	40	26	19
Work In Process	2	3	2	2	2	3	5	4	10	8	9	4	2
Finished Goods	4	5	6	6	3	9	7	5	8	8	10	9	11
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	- -	- -	- -	197	363	539	365	357	494	388	540	320	- -
- Cash & Cash Equivalents	9	13	1	- -	4	8	6	16	39	34	20	7	29
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	75	66	79	52	34	75	114	109	93	57	54	49	- -
Enterprise Value	67	53	78	249	394	606	473	449	548	411	482	283	-79
Total Capital	43	53	28	-69	-67	14	70	41	82	104	170	173	131
Total Debt/Capital (%)	176.58	123.9	284.67	-76.21	-51.68	551.56	161.39	263.04	113.59	54.58	31.61	28.43	- -
Total Debt / EV	1.13	1.23	1.02	0.21	0.09	0.12	0.24	0.24	0.17	0.14	0.11	0.17	- -
EV/Sales	0.41	0.3	0.36	1.13	1.72	1.82	1.01	1.24	1.18	0.64	0.79	0.88	- -
EV/EBITDA	4.77	2.54	2.85	9.8	10.72	9.93	6.57	11.12	6.3	3.23	3.72	7.89	- -
EV/EBIT	5.55	2.87	3.24	11.33	11.75	10.83	7.37	15.04	6.97	3.5	3.97	10.3	- -
EV/Cash Flow to Firm	2.63	1.35	2.81	7.93	14.26	11.65	7.75	13.2	7.7	5.52	3.54	18.8	- -
EV/Free Cash Flow to Firm	2.35	1.24	2.5	7.07	12.4	10.58	6.3	9.3	5.69	4.74	3	11.06	- -
Diluted Market Cap	- -	- -	- -	202	364	542	368	357	498	392	545	322	- -
Diluted Enterprise Value	67	53	78	254	394	609	476	449	552	415	578	364	-29
EV per Share	3.88	3.11	4.51	13.97	21.19	32.56	25.38	23.98	29.16	22.26	27.38	16.71	- -
TTM Sales	162	178	214	222	229	333	466	363	466	642	610	322	284
TTM EBITDA	14	21	27	25	37	61	72	40	87	127	130	36	21
TTM Operating Income	12	19	24	22	34	56	64	30	79	117	121	27	11
TTM Cash Flow to Firm	25	40	28	31	28	52	61	34	71	74	136	15	37
TTM Free Cash Flow to Firm	28	43	31	35	32	57	75	48	96	87	161	26	46

Multiples (USD)

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	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	- -	- -	- -	5.84	11.99	9.9	5.26	8.03	5.31	4.58	3.43	13.97	- -
EV/EBIT	5.55	2.87	3.24	11.33	11.75	10.83	7.37	15.04	6.97	3.5	3.97	10.3	- -
Enterprise Value	67	53	78	249	394	606	473	449	548	411	482	283	-79
Low Price	- -	- -	- -	10.25	10.44	16.82	17.6	4.9	15.9	20.26	18.49	18.01	14.39
EV/Sales	0.41	0.3	0.36	1.13	1.72	1.82	1.01	1.24	1.18	0.64	0.79	0.88	- -
EV/EBITDA	4.77	2.54	2.85	9.8	10.72	9.93	6.57	11.12	6.3	3.23	3.72	7.89	- -
Price/Earnings	- -	- -	- -	19.32	18.57	13.59	17.11	- -	8.8	6.67	7.83	40.98	- -
Price/Earnings Average	- -	- -	- -	23.76	13.54	10.91	22.3	-11.56	8.18	8.15	6.8	48.58	- -
Price/Earnings High	- -	- -	- -	28.79	19	14.68	34.51	-16.58	11.26	9.41	9.02	68.81	- -
Price/Earnings Low	- -	- -	- -	17.92	9.91	7.9	15.37	-3.82	5.32	6.42	4.73	39.09	- -
Price/Book Value	- -	- -	- -	-1.63	-3.59	-8.76	-8.45	-5.3	-44.37	8.25	4.66	2.58	- -
Price/Book Value Average	- -	- -	- -	-2.01	-2.62	-7.03	-11	-4.13	-41.26	10.08	4.04	3.06	- -
Price/Book Value High	- -	- -	- -	-2.43	-3.68	-9.46	-17.03	-5.92	-56.76	11.64	5.36	4.34	- -
Price/Book Value Low	- -	- -	- -	-1.52	-1.92	-5.09	-7.59	-1.36	-26.83	7.94	2.81	2.46	- -
Price/Tangible Book Value	- -	- -	- -	-3.6	-10.54	-8.38	-4.48	-8.01	27.02	5	4.21	2.63	- -
Price/Tangible Book Value Average	- -	- -	- -	-4.43	-7.69	-6.73	-5.84	-6.23	25.12	6.1	3.66	3.11	- -
Price/Tangible Book Value High	- -	- -	- -	-5.37	-10.79	-9.05	-9.04	-8.94	34.57	7.05	4.85	4.41	- -
Price/Tangible Book Value Low	- -	- -	- -	-3.34	-5.63	-4.87	-4.03	-2.06	16.34	4.81	2.54	2.5	- -
Price/Sales	- -	- -	- -	0.89	1.59	1.62	0.78	0.98	1.06	0.61	0.89	0.99	- -
Price/Sales Average	- -	- -	- -	1.09	1.16	1.3	1.02	0.77	0.99	0.74	0.77	1.18	- -
Price/Sales High	- -	- -	- -	1.33	1.63	1.75	1.58	1.1	1.36	0.85	1.02	1.66	- -
Price/Sales Low	- -	- -	- -	0.83	0.85	0.94	0.7	0.25	0.64	0.58	0.53	0.95	- -
Price/Cash Flow	- -	- -	- -	6.41	13.86	10.91	6.54	11.82	7.21	5.3	4.02	25.58	- -
Price/Cash Flow Average	- -	- -	- -	7.89	10.1	8.76	8.52	9.2	6.71	6.47	3.49	30.32	- -
Price/Cash Flow High	- -	- -	- -	9.56	14.18	11.78	13.18	13.2	9.23	7.47	4.63	42.95	- -
Price/Cash Flow Low	- -	- -	- -	5.95	7.4	6.34	5.87	3.04	4.36	5.1	2.43	24.4	- -
Price/Free Cash Flow Average	- -	- -	- -	7.18	8.74	7.95	6.85	6.25	4.94	5.59	2.98	16.56	- -
Price/Free Cash Flow High	- -	- -	- -	8.7	12.26	10.69	10.6	8.97	6.8	6.46	3.95	23.46	- -
Price/Free Cash Flow Low	- -	- -	- -	5.41	6.4	5.75	4.72	2.07	3.21	4.41	2.07	13.33	- -
EV/Sales Average	0.41	0.3	0.36	1.33	1.29	1.5	1.25	1.02	1.1	0.77	0.82	1.31	- -
EV/Sales High	0.41	0.3	0.36	1.56	1.76	1.95	1.81	1.35	1.47	0.89	1.08	1.8	- -
EV/Sales Low	0.41	0.3	0.36	1.06	0.98	1.14	0.94	0.51	0.76	0.62	0.59	1.08	- -
EV/EBITDA Average	4.77	2.54	2.85	11.58	8.04	8.19	8.11	9.16	5.9	3.91	3.87	11.74	-1.38
EV/EBITDA High	4.77	2.54	2.85	13.6	10.95	10.63	11.73	12.15	7.89	4.49	5.05	16.14	-1.38
EV/EBITDA Low	4.77	2.54	2.85	9.24	6.11	6.23	6.05	4.56	4.05	3.12	2.77	9.68	-1.38
EV/EBIT Average	5.55	2.87	3.24	13.39	8.82	8.93	9.09	12.39	6.53	4.23	4.14	15.32	-2.56
EV/EBIT High	5.55	2.87	3.24	15.73	12	11.6	13.15	16.44	8.73	4.86	5.4	21.06	-2.56
EV/EBIT Low	5.55	2.87	3.24	10.68	6.7	6.79	6.79	6.16	4.49	3.38	2.96	12.63	-2.56
Last Price	- -	- -	- -	11.05	19.55	28.95	19.59	19.05	26.29	21.05	30.65	18.88	18.58
High Price	- -	- -	- -	16.47	20	31.26	39.5	21.28	33.63	29.69	35.29	31.7	23
Enterprise Value Average	67	53	78	295	295	500	584	370	514	497	502	421	-29
Enterprise Value High	67	53	78	346	402	649	845	491	686	570	656	579	-29
Enterprise Value Low	67	53	78	235	224	380	436	184	353	396	360	347	-29

	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Shares Outstanding	17	17	17	19	19	19	19	19	19	18	17	17	16
Diluted Weighted Avg Shares	17	17	17	18	19	19	19	19	19	19	18	17	- -
Basic Weighted Avg Shares	17	17	17	18	19	19	19	19	19	18	18	17	- -
Revenue per Share	9.41	10.32	12.46	12.42	12.3	17.87	25	19.38	24.78	34.77	34.62	19.04	- -
EBITDA per Share	0.81	1.22	1.58	1.43	1.98	3.28	3.86	2.16	4.63	6.88	7.37	2.12	- -
Operating Income per Share	0.7	1.08	1.39	1.23	1.8	3.01	3.44	1.59	4.18	6.36	6.89	1.62	- -
Basic EPS, GAAP	0.16	1.16	0.32	0.57	1.05	2.13	1.14	-1.28	2.99	3.15	3.91	0.46	- -
Basic EPS from Cont Ops	0.16	1.16	0.32	0.57	1.05	2.13	1.14	-1.28	3.11	4.77	5.32	1.37	- -
Diluted EPS, GAAP	0.16	1.16	0.32	0.56	1.05	2.12	1.14	-1.28	2.96	3.12	3.88	0.46	- -
Diluted EPS from Cont Ops	0.16	1.16	0.32	0.56	1.05	2.12	1.14	-1.28	3.08	4.72	5.28	1.36	- -
Dividend per Share	- -	- -	2.56	4.48	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.93	1.27	1.47	1.72	1.41	2.65	3	1.61	3.64	3.97	7.62	0.74	- -
Free Cash Flow per Basic Share	0.76	1.07	1.27	1.51	1.19	2.37	2.24	0.85	2.3	3.31	6.22	0.12	- -
Cash & Equivalents per Share	0.5	0.73	0.07	- -	0.22	0.42	0.31	0.87	2.09	1.85	6.32	5.09	- -
Book Value per Share	-1.9	-0.74	-2.97	-6.77	-5.44	-3.3	-2.32	-3.59	-0.59	2.55	6.58	7.31	- -
Tangible Book Value per Share	-4.11	-2.94	-5.16	-3.07	-1.85	-3.45	-4.37	-2.38	0.97	4.21	7.27	7.19	- -

MasterCraft Boat Holdings, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)