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Net Earnings (Loss) Per Share (Tables)
12 Months Ended
Jun. 30, 2016
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Net Income per Share
Basic and diluted net income (loss) per share of Class A Common Stock has been computed as follows (in thousands, except share and per share amounts):
 
Fiscal Year Ended June 30,
 
2016
 
2015
 
2014 1
Basic:
 
 
 
 
 
Net income (loss) attributable to Malibu Boats, Inc.
$
18,042

 
$
14,661

 
$
(4,676
)
Shares used in computing basic net income (loss) per share:
 
 
 
 
 
Weighted-average Class A Common Stock
17,838,625

 
15,668,072

 
11,054,894

Weighted-average participating restricted stock units convertible into Class A Common Stock
95,955

 
64,459

 
416

Basic weighted-average shares outstanding
17,934,580

 
15,732,531

 
11,055,310

Basic net income (loss) per share
$
1.01

 
$
0.93

 
$
(0.42
)
 
 
 
 
 
 
Diluted:
 
 
 
 
 
Net income (loss) attributable to Malibu Boats, Inc.
$
18,042

 
$
14,661

 
$
(4,676
)
Shares used in computing diluted net income (loss) per share:
 
 
 
 
 
Basic weighted-average shares outstanding
17,934,580

 
15,732,531

 
11,055,310

Restricted stock units granted to employees
50,847

 
8,487

 

Diluted weighted-average shares outstanding 2
17,985,427

 
15,741,018

 
11,055,310

Diluted net income (loss) per share
$
1.00

 
$
0.93

 
$
(0.42
)
1 For period from February 5, 2014, the date of completion of the IPO, to June 30, 2014.
2 The Company excluded 1,413,024, 1,419,094, and 11,373,855 potentially dilutive shares from the calculation of diluted net income (loss) per share for the fiscal year ended June 30, 2016, 2015, and 2014, respectively, as these units would have been antidilutive.