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Net Loss Per Share
 9 Months Ended
Mar. 31, 2014
Earnings Per Share [Abstract]  
Net Loss Per Share
Net Loss Per Share
Basic net loss per share of Class A Common Stock is computed by dividing net loss attributable to the Company's losses by the weighted average number of shares of Class A Common Stock outstanding during the period. Diluted net loss per share of Class A Common Stock is computed similarly to basic net loss per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents using the treasury method, if dilutive. The Company’s restricted LLC Units are considered common stock equivalents for this purpose. The number of additional shares of Class A Common Stock related to these common stock equivalents is calculated using the treasury stock method.
All earnings (loss) prior to and up to February 5, 2014, the date of completion of the IPO, were entirely allocable to non-controlling interest and, as a result, earnings (loss) per share information is not applicable for reporting periods prior to this date. Consequently, only the net loss allocable to Malibu Boats, Inc. from the period subsequent to February 5, 2014 is included in the net loss attributable to the stockholders of Class A Common Stock for the three and nine months ended March 31, 2014. Basic and diluted net loss per share of Class A Common Stock from February 5, 2014 to March 31, 2014 have been computed as follows (in thousands, except share and per share amounts):
 
Period from February 5, 2014 to March 31, 2014
Basic:
 
Net loss attributable to Malibu Boats, Inc.
(370
)
Shares used in computing basic net loss per share:
 
Weighted-average Class A Common Stock
11,054,830

Basic net loss per share
$
(0.03
)
 
 
Diluted:
 
Net loss attributable to Malibu Boats, Inc.
(370
)
Net loss attributable to the non-controlling interest
(415
)
Net loss
(785
)
Shares used in computing diluted net loss per share:
 
Weighted-average Class A Common Stock
11,054,830

Weighted-average non-controlling interest units convertible into Class A Common Stock
10,267,111

Weighted-average restricted stock units convertible into Class A Common Stock
706,535

Diluted weighted-average shares outstanding
22,028,476

Diluted net loss per share
$
(0.04
)

The shares of Class B Common Stock do not share in the earnings or losses of Malibu Boats, Inc. and are therefore not included in the calculation. Accordingly, basic and diluted net earnings (loss) per share of Class B Common Stock has not been presented.