MasterCraft Boat Holdings, Inc. 8-K/A

What Happened
MasterCraft Boat Holdings, Inc. (MCFT) announced the completion of its acquisition of Marine Products Corporation pursuant to the Merger Agreement dated February 5, 2026. In an amendment to its initial Form 8-K filed June 12, 2026, MasterCraft furnished Marine Products’ audited historical financial statements and unaudited pro forma condensed combined financial information to reflect the acquisition. The pro forma information is presented for informational purposes and is not a prediction of future results.

Key Details

• Acquisition completed under the Merger Agreement dated February 5, 2026; completion disclosed in the Form 8-K/A filed June 12, 2026 (Item 2.01).
• Audited financials for Marine Products included: years ended December 31, 2023, 2024 and 2025 (Exhibit 99.1).
• Unaudited interim financials included: consolidated statements as of March 31, 2026 and for the three months ended March 31, 2026 and 2025 (Exhibit 99.2).
• Unaudited pro forma condensed combined balance sheet as of March 29, 2026 and pro forma statements of operations for the nine months ended March 29, 2026 and the year ended June 30, 2025 were furnished (Exhibit 99.3). Grant Thornton LLP provided a consent (Exhibit 23.1).

Why It Matters
The filing provides investors with the acquired company’s audited financial history and preliminary combined financials, enabling assessment of how the Marine Products acquisition may affect MasterCraft’s balance sheet and past operating results. Because the pro forma statements are informational and not predictive, investors should use them to understand the transaction’s historical accounting impact rather than as guidance for future revenue or earnings.