Net Earnings Per Share (Tables)

3 Months Ended

Sep. 30, 2015

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, 2015 and 2014 have been computed as follows (in thousands, except share and per share amounts):



	Three Months Ended September 30, 2015		Three Months Ended September 30, 2014
Basic:
Net income attributable to Malibu Boats, Inc.	$	3,558	$	1,380
Shares used in computing basic net income per share:
Weighted-average Class A Common Stock	17,869,406		14,723,265
Weighted-average participating restricted stock units convertible into Class A Common Stock	72,679		60,721
Basic weighted-average shares outstanding	17,942,085		14,783,986
Basic net income per share	$	0.20	$	0.09

Diluted:
Net income attributable to Malibu Boats, Inc.	$	3,558	$	1,380
Net income attributable to the non-controlling interest	—		618
Net income	3,558		1,998
Shares used in computing diluted net income per share:
Basic weighted-average shares outstanding	17,942,085		14,783,986
Weighted-average vested and non-vested non-controlling interest units convertible into Class A Common Stock	—		6,642,051
Restricted stock units granted to employees	6,750		—
Diluted weighted-average shares outstanding ¹	17,948,835		21,426,037
Diluted net income per share	$	0.20	$	0.09

¹The Company excluded 1,416,973 and 46,250 potentially dilutive shares from the calculation of diluted net income per share for the three ended September 30, 2015 and 2014, respectively, as these shares would have been antidilutive.