Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jun. 30, 2015

Schedule of Non-Controlling Interest, LLC



	As of June 30, 2015			As of June 30, 2014
	Units	Ownership %		Units	Ownership %
Non-controlling LLC unit holders ownership in Malibu Boats Holdings, LLC	1,419,094	7.4	%	11,373,737	50.7	%
Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC	17,858,726	92.6	%	11,064,201	49.3	%
	19,277,820	100.0	%	22,437,938	100.0	%



Balance of non-controlling interest as of June 30, 2014	$	8,801
Allocation of income to non-controlling LLC Unit holders for period	8,522
Distributions paid and payable to non-controlling LLC Unit holders for period	(1,738		)
Balance of non-controlling interest as of June 30, 2015	$	15,585

Property and Equipment

Depreciation on leasehold improvements is computed using the straight-line method based on the lesser of the remaining lease term or the estimated useful life and depreciation of equipment is computed using the straight-line method over the estimated useful life as follows:



		Years
Leasehold improvements		Shorter of useful life or lease term
Machinery and equipment		3-5
Furniture and fixtures		3-5

Property and equipment, net consisted of the following:



	As of June 30, 2015			As of June 30, 2014
Land	$	254		$	254
Leasehold improvements	4,527			2,039
Machinery and equipment	14,728			11,257
Furniture and fixtures	2,354			1,544
Construction in process	2,621			2,987
	24,484			18,081
Less accumulated depreciation	(9,538		)	(7,118		)
	$	14,946		$	10,963

Change In Accrual For Dealer Rebates

Changes in the Company’s accrual for dealer rebates were as follows:



	As of June 30,
	2015			2014
Balance at beginning of year	$	2,404		$	2,709
Add: Additions to dealer rebate incentive provision	5,846			4,511
Less: Dealer rebates paid	(5,085		)	(4,816		)
Balance at end of year	$	3,165		$	2,404

Change in Accrual For Floor Financing

Changes in the Company’s accrual for flooring financing were as follows:



	As of June 30,
	2015			2014
Balance at beginning of year	$	—		$	—
Add: Additions to flooring provision	2,813			2,197
Less: Flooring paid	(2,813		)	(2,197		)
Balance at end of year	$	—		$	—