Net (Loss) Earnings Per Share (Tables)

12 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Income Per Share

Basic and diluted net (loss) income 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,
	2024		2023		2022
Basic:
Net (loss) income attributable to Malibu Boats, Inc.	$	(55,912)	$	104,513	$	157,632
Shares used in computing basic net (loss) income per share:
Weighted-average Class A Common Stock	20,167,169		20,245,980		20,511,571
Weighted-average participating restricted stock units convertible into Class A Common Stock	272,280		255,864		237,666
Basic weighted-average shares outstanding	20,439,449		20,501,844		20,749,237
Basic net (loss) income per share	$	(2.74)	$	5.10	$	7.60
Diluted:
Net (loss) income attributable to Malibu Boats, Inc.	$	(55,912)	$	104,513	$	157,632
Shares used in computing diluted net (loss) income per share:
Basic weighted-average shares outstanding	20,439,449		20,501,844		20,749,237
Restricted stock units granted to employees	—		66,954		116,874
Weighted-average stock options convertible into Class A Common Stock	—		12,707		47,525
Weighted-average market performance awards convertible into Class A Common Stock	—		59,668		72,620
Diluted weighted-average shares outstanding 1	20,439,449		20,641,173		20,986,256
Diluted net (loss) income per share	$	(2.74)	$	5.06	$	7.51

1 The Company excluded 612,277, 516,205, and 686,178 potentially dilutive shares from the calculation of diluted net (loss) income per share for the fiscal year ended June 30, 2024, 2023, and 2022, respectively, as these units would have been antidilutive.