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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.