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Net Earnings Per Share (Tables)
3 Months Ended
Sep. 30, 2014
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Net Income per Share
Basic and diluted net earnings per share of Class A Common Stock for the three months ended September 30, 2014 have been computed as follows (in thousands, except share and per share amounts):
 
Three Months Ended 
 September 30, 2014
Basic:
 
Net income attributable to Malibu Boats, Inc.
$
1,380

Shares used in computing basic net income per share:
 
Weighted-average Class A Common Stock
14,723,265

Weighted-average participating restricted stock units convertible into Class A Common Stock
60,721

Basic weighted-average shares outstanding
14,783,986

Basic net income per share
$
0.09

 
 
Diluted:
 
Net income attributable to Malibu Boats, Inc.
$
1,380

Net income attributable to the non-controlling interest
618

Net income
1,998

Shares used in computing diluted net income per share:
 
Weighted-average Class A Common Stock
14,723,265

Weighted-average participating restricted stock units convertible into Class A Common Stock
60,721

Weighted-average non-controlling interest units convertible into Class A Common Stock
6,642,051

Diluted weighted-average shares outstanding 1
21,426,037

Diluted net income per share
$
0.09

1 The Company excluded 46,250 potentially dilutive shares from the calculation of diluted net income per share for the three months ended September 30, 2014, as these shares would have been antidilutive.