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Earnings (Loss) Per Unit (Tables) (Malibu Boat LLC [Member]) | 6 Months Ended
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Dec. 31, 2013
Malibu Boat LLC [Member] |
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items] |
Earnings (Loss) Per Unit | The basic and diluted earnings per unit calculations for the three months ended December 31, 2012 were as follows:
| Basic Earnings per Unit |  | Dilutive Earnings per Unit
| Income Allocation(1) |  | Weighted Average Units Outstanding |  | Earnings per Unit |  | Income Allocation(1) |  | Weighted Average Units Outstanding(2) |  | Earnings per Unit
Class A Units | 3,310 |  |  | 36,742 |  |  | $ | 0.09 |  |  | 3,253 |  |  | 36,742 |  |  | $ | 0.09 |
Class B Units | 350 |  |  | 3,885 |  |  | 0.09 |  |  | 344 |  |  | 3,885 |  |  | 0.09 |
Class M Units | 107 |  |  | 1,170 |  |  | 0.09 |  |  | 170 |  |  | 1,922 |  |  | 0.09 |
Net Income | $ | 3,767 |  |  |  |  |  |  | $ | 3,767 |  |  |  |  |
(1) | Net income attributable to members of the Company is allocated to each class of units based on the distributions priority described in Note 8.
(2) | For the three months ended December 31, 2012, 7 Class M Units were not included in the computation of diluted earnings per unit because their inclusion would have increased earnings per unit. In addition, 387 Class M Units vest upon a liquidity condition which is satisfied upon occurrence of a qualifying event, defined as a change in control transaction. Because these restricted units had no rights to undistributed earnings, they were excluded from basic and diluted earnings per unit.
The basic and diluted earnings per unit calculations for the six months ended December 31, 2012 were as follows:
| Basic Earnings per Unit |  | Dilutive Earnings per Unit
| Income Allocation(1) |  | Weighted Average Units Outstanding |  | Earnings per Unit |  | Income Allocation(1) |  | Weighted Average Units Outstanding(2) |  | Earnings per Unit
Class A Units | 3,873 |  |  | 36,742 |  |  | $ | 0.11 |  |  | 3,805 |  |  | 36,742 |  |  | $ | 0.10 |
Class B Units | 410 |  |  | 3,885 |  |  | 0.11 |  |  | 402 |  |  | 3,885 |  |  | 0.10 |
Class M Units | 123 |  |  | 1,170 |  |  | 0.11 |  |  | 199 |  |  | 1,922 |  |  | 0.10 |
Net Income | $ | 4,406 |  |  |  |  |  |  | $ | 4,406 |  |  |  |  |
(1) | Net income attributable to members of the Company is allocated to each class of units based on the distributions priority described in Note 8.
(2) | For the six months ended December 31, 2012, 7 Class M Units were not included in the computation of diluted earnings per unit because their inclusion would have increased earnings per unit. In addition, 387 Class M Units vest upon a liquidity condition which is satisfied upon occurrence of a qualifying event, defined as a change in control transaction. Because these restricted units had no rights to undistributed earnings, they were excluded from basic and diluted earnings per unit.
The basic and diluted earnings per unit calculations for the three months ended December 31, 2013 were as follows:
| Basic Earnings per Unit |  | Dilutive Earnings per Unit
| Income Allocation(1) |  | Weighted Average Units Outstanding |  | Earnings per Unit |  | Income Allocation(1) |  | Weighted Average Units Outstanding(2) |  | Earnings per Unit
Class A Units | $ | 4,534 |  |  | 36,742 |  |  | $ | 0.12 |  |  | $ | 4,501 |  |  | 36,742 |  |  | $ | 0.12 |
Class B Units | 479 |  |  | 3,885 |  |  | 0.12 |  |  | 475 |  |  | 3,885 |  |  | 0.12 |
Class M Units | 207 |  |  | 1,677 |  |  | 0.12 |  |  | 244 |  |  | 1,970 |  |  | 0.12 |
Net Income | $ | 5,220 |  |  |  |  |  |  | $ | 5,220 |  |  |  |  |
(1) | Net income attributable to members of the Company is allocated to each class of units based on the distributions priority described in Note 8.
(2) | For the three months ended December 31, 2013, 30 Class M Units were not included in the computation of diluted earnings per unit because their inclusion would have increased earnings per unit. In addition, 2,331 Class M Units vest upon a liquidity condition which is satisfied upon occurrence of a qualifying event, defined as either an initial public offering or a change in control transaction. Because these restricted units had no rights to undistributed earnings, they were excluded from basic and diluted earnings per unit.
The basic and diluted earnings per unit calculations for the six months ended December 31, 2013 were as follows:
| Basic Earnings per Unit |  | Dilutive Earnings per Unit
| Income Allocation(1) |  | Weighted Average Units Outstanding |  | Earnings per Unit |  | Income Allocation(1) |  | Weighted Average Units Outstanding(2) |  | Earnings per Unit
Class A Units | $ | 9,032 |  |  | 36,742 |  |  | $ | 0.25 |  |  | $ | 8,970 |  |  | 36,742 |  |  | $ | 0.24 |
Class B Units | 955 |  |  | 3,885 |  |  | 0.25 |  |  | 948 |  |  | 3,885 |  |  | 0.24 |
Class M Units | 412 |  |  | 1,677 |  |  | 0.25 |  |  | 481 |  |  | 1,970 |  |  | 0.24 |
Net Income | $ | 10,399 |  |  |  |  |  |  | $ | 10,399 |  |  |  |  |
(1) | Net income attributable to members of the Company is allocated to each class of units based on the distributions priority described in Note 8.
(2) | For the six months ended December 31, 2013, 30 Class M Units were not included in the computation of diluted earnings per unit because their inclusion would have increased earnings per unit. In addition, 2,331 Class M Units vest upon a liquidity condition which is satisfied upon occurrence of a qualifying event, defined as either an initial public offering or a change in control transaction. Because these restricted units had no rights to undistributed earnings, they were excluded from basic and diluted earnings per unit.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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