XML 27 R29.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Net Earnings (Loss) Per Share (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2015
Earnings Per Share [Abstract] |
Schedule of Basic and Diluted Net Income per Share | Basic and diluted net earnings (loss) per share of Class A Common Stock for the three and nine months ended March 31, 2015 and from February 5, 2014 to March 31, 2014 have been computed as follows (in thousands, except share and per share amounts):
| Three Months Ended March 31, 2015 |  | Nine Months Ended March 31, 2015 |  | For Period From February 5, 2014 to March 31, 2014
Basic: |  |  |  |  |
Net income (loss) attributable to Malibu Boats, Inc. | $ | 4,365 |  |  | $ | 9,008 |  |  | $ | (370 | )
Shares used in computing basic net income (loss) per share: |  |  |  |  |
Weighted-average Class A Common Stock | 15,486,591 |  |  | 15,465,422 |  |  | 11,054,830 |
Weighted-average participating restricted stock units convertible into Class A Common Stock | 63,265 |  |  | 62,410 |  |  | — |
Basic weighted-average shares outstanding | 15,549,856 |  |  | 15,527,832 |  |  | 11,054,830 |
Basic net income (loss) per share | $ | 0.28 |  |  | $ | 0.58 |  |  | $ | (0.03 | )
Diluted: |  |  |  |  |
Net income (loss) attributable to Malibu Boats, Inc. | $ | 4,365 |  |  | $ | 9,008 |  |  | $ | (370 | )
Net income (loss) attributable to the non-controlling interest | — |  |  | — |  |  | (415 | )
Net income (loss) | 4,365 |  |  | 9,008 |  |  | (785 | )
Shares used in computing diluted net income (loss) per share: |  |  |  |  |
Basic weighted-average shares outstanding | 15,549,856 |  |  | 15,527,832 |  |  | 11,054,830 |
Weighted-average vested and non-vested non-controlling interest units convertible into Class A Common Stock | — |  |  | — |  |  | 10,973,646 |
Weighted-average restricted shares issued for acquisition | 122,066 |  |  | 71,205 |  |  | — |
Restricted stock units granted to employees | 4,321 |  |  | 1,278 |  |  | — |
Diluted weighted-average shares outstanding 1 | 15,676,243 |  |  | 15,600,315 |  |  | 22,028,476 |
Diluted net income (loss) per share | $ | 0.28 |  |  | $ | 0.58 |  |  | $ | (0.04 | )
1 The Company excluded 7,001,844 potentially dilutive shares from the calculation of diluted net income (loss) per share for the three and nine months ended March 31, 2015, as these shares would have been antidilutive. No shares were deemed antidilutive for the period from the date of the Company's IPO on February 5, 2014 through March 31, 2014.

X
- Details
Name: | us-gaap_EarningsPerShareAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration