Net Earnings (Loss) Per Share (Tables)

12 Months Ended

Jun. 30, 2015

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Income per Share

Basic and diluted net income (loss) per share of Class A Common Stock has been computed as follows (in thousands, except share and per share amounts):

	Fiscal Year Ended June 30, 2015		Period from February 5, 2014 to June 30, 2014
Basic:
Net income (loss) attributable to Malibu Boats, Inc.	$	14,661	$	(4,676	)
Shares used in computing basic net income (loss) per share:
Weighted-average Class A Common Stock	15,668,072		11,054,894
Weighted-average participating restricted stock units convertible into Class A Common Stock	64,459		416
Basic weighted-average shares outstanding	15,732,531		11,055,310
Basic net income (loss) per share	$	0.93	$	(0.42	)
Diluted:
Net income (loss) attributable to Malibu Boats, Inc.	$	14,661	$	(4,676	)
Shares used in computing diluted net income (loss) per share:
Basic weighted-average shares outstanding	15,732,531		11,055,310
Restricted stock units granted to employees	8,487		—
Diluted weighted-average shares outstanding 1	15,741,018		11,055,310
Diluted net income (loss) per share	$	0.93	$	(0.42	)

¹ The Company excluded 1,419,094 and 11,373,855 potentially dilutive shares from the calculation of diluted net income (loss) per share for the fiscal year ended June 30, 2015 and 2014, respectively, as these units would have been antidilutive.