Core Insights - Malibu Boats (MBUU) reported a quarterly loss of $0.02 per share, better than the Zacks Consensus Estimate of a loss of $0.03, and a significant decline from earnings of $0.31 per share a year ago, representing an earnings surprise of +20.00% [1] - The company achieved revenues of $188.62 million for the quarter ended December 2025, surpassing the Zacks Consensus Estimate by 1.22%, although this is a decrease from year-ago revenues of $200.28 million [2] - Malibu Boats has outperformed the S&P 500, with shares increasing by approximately 22.7% since the beginning of the year compared to the S&P 500's gain of 0.5% [3] Earnings Outlook - The future performance of Malibu Boats' stock will largely depend on management's commentary during the earnings call and the company's earnings outlook, including current consensus earnings expectations for upcoming quarters [4] - The current consensus EPS estimate for the next quarter is $0.68 on revenues of $215.43 million, and for the current fiscal year, it is $1.13 on revenues of $789.65 million [7] Industry Context - The Leisure and Recreation Products industry, to which Malibu Boats belongs, is currently ranked in the top 37% of over 250 Zacks industries, indicating a favorable outlook compared to the bottom 50% [8] - Empirical research suggests a strong correlation between near-term stock movements and trends in earnings estimate revisions, which can be tracked by investors or through tools like the Zacks Rank [5]

Financial Performance - The company reported a net loss of $2,462,000 for the quarter ending December 31, 2025[18]. - For the six months ended December 31, 2025, Malibu Boats reported a net loss of $3,221,000 compared to a net loss of $2,726,000 for the same period in 2024, indicating a year-over-year increase in losses of approximately 18.2%[22]. - Basic net loss attributable to Malibu Boats, Inc. for the three months ended December 31, 2025, was $(2,462) thousand, compared to a profit of $2,363 thousand in 2024[87]. - Loss before income taxes was reported at $4.210 million for the six months ended December 31, 2025, compared to an income before income taxes of $2.600 million in the same period of 2024[114]. Revenue and Sales - Revenue for the three months ended December 31, 2025, was $70.633 million, a decrease from $74.099 million in the same period of 2024, representing a decline of 6.3%[32]. - For the three months ended December 31, 2025, total net sales reached $188.622 million, a decrease from $200.280 million in the same period of 2024, representing a decline of approximately 5.8%[111][112]. - For the six months ended December 31, 2025, total net sales were $383.355 million, compared to $383.355 million in the same period of 2024, indicating no growth year-over-year[114]. Assets and Liabilities - Total current assets decreased from $219,892,000 as of June 30, 2025, to $214,706,000 as of December 31, 2025, a decline of approximately 2.0%[15]. - Total liabilities increased from $214,745,000 to $216,437,000, an increase of about 0.8%[15]. - The company’s total assets decreased from $734,578,000 to $715,705,000, a decline of approximately 2.6%[15]. - Stockholders' equity attributable to Malibu Boats, Inc. decreased from $515,461,000 to $495,043,000, a decline of approximately 3.9%[15]. Cash Flow and Reserves - Cash reserves decreased from $37,002,000 to $28,209,000, representing a decrease of about 23.6%[15]. - Net cash provided by operating activities for the six months ended December 31, 2025, was $19,182,000, slightly down from $20,005,000 in 2024, a decrease of about 4.1%[22]. - Cash at the end of the period decreased to $28,209,000 in 2025 from $37,002,000 at the beginning of the period, a decline of approximately 23.8%[22]. Inventory Management - Inventories increased from $142,163,000 to $146,851,000, an increase of about 3.8%[15]. - Inventories decreased by $4,647,000 in 2025, contrasting with an increase of $178,000 in 2024, showing a significant shift in inventory management[22]. - Total inventories as of December 31, 2025, amounted to $146.851 million, an increase from $142.163 million as of June 30, 2025, reflecting a rise of 3.9%[39]. Debt and Financing - The company’s long-term debt increased from $18,000,000 to $20,000,000, an increase of approximately 11.1%[15]. - Outstanding debt as of December 31, 2025, was $20,000, an increase from $18,000 as of June 30, 2025[51]. - The total amount financed under floor financing programs with repurchase obligations was $415,211 thousand as of December 31, 2025, an increase from $364,085 thousand as of June 30, 2025[88]. Tax and Legal Matters - The Company's effective tax rate for the three months ended December 31, 2025, is 34.1%, significantly higher than 6.9% for the same period in 2024[72]. - A securities class action lawsuit was filed against the company on April 29, 2024, alleging violations of the Securities Exchange Act, with a proposed settlement amount of $7.8 million pending court approval[101]. - The company intends to vigorously defend itself against various lawsuits, including customer class action and derivative actions, but is unable to provide reasonable estimates of potential losses[103][102]. Stock and Compensation - The 2024 Performance Incentive Plan allows for the issuance of up to 1,020,000 shares, with 605,741 shares remaining available for future issuance as of December 31, 2025[74]. - Stock-based compensation expense for the three months ended December 31, 2025, was $1,221, down from $2,133 in the same period of 2024, representing a decrease of 43%[82]. - Stock-based compensation expense for restricted service-based stock units granted on November 21, 2025, is valued at $3,138 based on a stock price of $26.59[77].

Use & Definition of Non-GAAP Financial Measures This presentations includes the following financial measures defined as non-GAAP financial measures by the Securities and Exchange Commission: Adjusted EBITDA, Adjusted EBITDA Margin, Adjusted Net (Loss) Income, Adjusted Net (Loss) Income per Share and Free Cash Flow. These measures have limitations as analytical tools and should not be considered as an alternative to, or more meaningful than, net (loss) income as determined in accordance with U.S. generally a ...

Exhibit 99.1 MALIBU BOATS, INC. ANNOUNCES SECOND QUARTER FISCAL 2026 RESULTS Loudon, TN, February 5, 2026 - Malibu Boats, Inc. (Nasdaq: MBUU) today announced its financial results for the second quarter ended December 31, 2025. Second Quarter Fiscal 2026 Highlights Compared to Second Quarter Fiscal 2025: "We exceeded second-quarter revenue expectations, despite a challenging retail environment and are optimistic entering the early boat show season," commented Steve Menneto, President and Chief Executive Off ...

Core Insights - Malibu Boats, Inc. reported second-quarter financial results for fiscal 2026, showing a decline in net sales and profitability compared to the same quarter in fiscal 2025, but expressed optimism about future demand and operational efficiency [3][5]. Financial Performance - Net sales for the three months ended December 31, 2025, decreased by $11.7 million, or 5.8%, to $188.6 million compared to the same period in 2024 [4][5]. - Gross profit fell by 32.9% to $25.1 million, with a gross profit margin of 13.3%, down from 18.7% in the prior year [4][12]. - The company reported a net loss of $2.5 million, compared to a net income of $2.4 million in the same quarter of the previous year [5][28]. - Adjusted EBITDA decreased by 52.5% to $8.0 million, with an adjusted EBITDA margin of 4.3% [5][34]. Segment Performance - Net sales in the Malibu segment decreased by $3.5 million, or 4.7%, to $70.6 million, with unit volumes down by 12 units [7]. - The Saltwater Fishing segment saw a decrease in net sales of $4.8 million, or 6.8%, to $65.3 million, with unit volumes down by 35 units [8]. - Cobalt segment net sales decreased by $3.4 million, or 6.0%, to $52.6 million, with unit volumes down by 69 units [9]. Cost and Expense Management - Cost of sales increased by $0.6 million, or 0.4%, to $163.5 million, driven by higher per unit material and labor costs [11]. - Selling and marketing expenses rose by 1.4% to $6.1 million, while general and administrative expenses decreased by 21.5% to $20.8 million [13][14]. Future Outlook - For the full fiscal year 2026, Malibu anticipates net sales to be flat to down mid-single digits year-over-year, with an adjusted EBITDA margin ranging from 8% to 9% [15].

Core Viewpoint - Analysts expect Malibu Boats (MBUU) to report a quarterly loss of -$0.03 per share, reflecting a year-over-year decline of 109.7%, with revenues projected at $186.35 million, down 7% from the previous year [1] Group 1: Earnings Estimates - The consensus EPS estimate for the upcoming quarter has remained unchanged over the last 30 days, indicating a reevaluation of initial estimates by analysts [1][2] - Changes in earnings estimates are crucial for predicting investor reactions to the stock, with empirical studies showing a strong relationship between earnings estimate revisions and short-term price performance [2] Group 2: Revenue Projections - Revenue by product for Malibu is estimated at $68.70 million, indicating a decline of 7.3% from the year-ago quarter [4] - Revenue by product for Cobalt is projected to reach $51.85 million, reflecting a decrease of 7.4% from the prior-year quarter [4] - Revenue by product for Saltwater Fishing is expected to be $66.05 million, showing a year-over-year change of -5.9% [5] Group 3: Unit Volume and Sales Metrics - Unit Volume by Segment for Malibu is projected at 490, down from 525 reported in the same quarter last year [5] - Unit Volume by Segment for Cobalt is expected to be 313, compared to 380 in the same quarter of the previous year [6] - The consensus for Net Sales per Unit - Total is $169,800, an increase from $163,895 reported in the same quarter last year [6] - Total Unit Volume is estimated at 1,098, down from 1,222 in the year-ago quarter [6] - Unit Volume by Segment for Saltwater Fishing stands at 295, compared to 317 in the same quarter of the previous year [7] Group 4: Stock Performance - Shares of Malibu Boats have increased by 11.1% over the past month, outperforming the Zacks S&P 500 composite, which moved up by 1.8% [7] - With a Zacks Rank of 3 (Hold), MBUU is expected to mirror overall market performance in the near future [7]

Core Viewpoint - Malibu Boats, Inc. is set to release its second quarter fiscal 2026 financial results on February 5, 2026, before market opening, followed by a conference call to discuss the results [1]. Group 1: Financial Results Announcement - The financial results will be released on February 5, 2026, before the market opens [1]. - A conference call will be hosted by the company's President and CEO, Steve Menneto, and CFO, David Black, at 8:30 a.m. Eastern Time on the same day [1]. Group 2: Conference Call Participation - Investors and analysts can participate in the conference call by dialing (844) 695-5523 or (412) 317-0699 [2]. - A live webcast of the conference call will be available on the Investor Relations section of the company's website, with a replay archived for twelve months [2]. Group 3: Company Overview - Malibu Boats, Inc. is based in Loudon, Tennessee, and is a leading designer, manufacturer, and marketer of recreational powerboats [3]. - The company is a market leader in various segments, including performance sport boats, sterndrive boats, and saltwater fishing boats, with brands such as Malibu, Axis, Cobalt, Pursuit, and Cobia [3]. - Malibu Boats is recognized as an innovator in the powerboat industry, catering to a diverse range of recreational boaters and water sports enthusiasts [3].

Core Insights - Malibu Boats, Inc. has increased its share repurchase program from $50 million to $70 million, reflecting the board's confidence in the company's long-term strategy and financial position [1][2] - The company aims to balance investing in its core business while returning excess capital to shareholders, indicating a commitment to delivering shareholder value [2] Financial Performance - In the second quarter, Malibu Boats repurchased $20.7 million of shares under the existing repurchase program, demonstrating active capital allocation [3] Company Overview - Malibu Boats, Inc. is a leading designer and manufacturer of recreational powerboats, including performance sport, sterndrive, and outboard boats, with a strong market presence in various segments [4] - The company is recognized for its innovation in the powerboat industry, catering to a diverse range of recreational boaters and water sports enthusiasts [4]

Core Insights - Crude Value Insights provides an investment service and community focused on the oil and natural gas sectors, emphasizing cash flow generation and growth potential [1] Group 1 - The service offers subscribers access to a model account with over 50 stocks, detailed cash flow analyses of exploration and production (E&P) firms, and live discussions about the sector [1]

Group 1 - The article does not contain relevant content regarding company or industry insights [1]