With other luxury automakers like Aston Martin and Mercedes entering the performance-oriented world of powerboats, Lexus has decided to toss its hat into the ring. The prototype by Lexus is a sleek and sexy concept that's development has been in the works for a few years now. It all started when Toyota Motor Corporation president Akio Toyoda tested a line of boats from the Toyota Marine Division. He was taken with the power, handling. and stability in the boats and wanted something in that same vein but with add luxury and performance that would be right at home with a Lexus badge. 

Source: https://www.clublexus.com/how-tos/slideshows/the-new-lexus-powerboat-concept-photos-446820