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Earnings (Loss) Per Unit (Tables) (Malibu Boat LLC [Member])
6 Months Ended
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.