Net Earnings Per Share (Tables)

6 Months Ended

Dec. 31, 2014

Schedule of Basic and Diluted Net Income per Share

Basic and diluted net earnings per share of Class A Common Stock for the three and six months ended December 31, 2014 have been computed as follows (in thousands, except share and per share amounts):



	Three Months Ended December 31, 2014		Six Months Ended December 31, 2014
Basic:
Net income attributable to Malibu Boats, Inc.	$	3,264	$	4,643
Shares used in computing basic net income per share:
Weighted-average Class A Common Stock	15,473,570		15,098,418
Weighted-average participating restricted stock units convertible into Class A Common Stock	63,270		61,995
Basic weighted-average shares outstanding	15,536,840		15,160,413
Basic net income per share	$	0.21	$	0.31

Diluted:
Net income attributable to Malibu Boats, Inc.	$	3,264	$	4,643
Shares used in computing diluted net income per share:
Basic weighted-average shares outstanding	15,536,840		15,160,413
Weighted-average restricted shares issued for acquisition	91,550		45,775
Diluted weighted-average shares outstanding ¹	15,628,390		15,206,188
Diluted net income per share	$	0.21	$	0.31

¹The Company excluded 7,046,594 potentially dilutive shares from the calculation of diluted net income per share for the three and six months ended December 31, 2014, as these shares would have been antidilutive.