Net Earnings Per Share (Tables)

9 Months Ended

Mar. 31, 2016

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 nine months ended March 31, 2016 and 2015 have been computed as follows (in thousands, except share and per share amounts):



	Three Months Ended				Nine Months Ended
	March 31, 2016		March 31, 2015		March 31, 2016		March 31, 2015
Basic:
Net income attributable to Malibu Boats, Inc.	$	5,776	$	4,365	$	14,438	$	9,008
Shares used in computing basic net income per share:
Weighted-average Class A Common Stock	17,868,896		15,608,657		17,876,726		15,536,627
Weighted-average participating restricted stock units convertible into Class A Common Stock	106,818		63,265		91,380		62,410
Basic weighted-average shares outstanding	17,975,714		15,671,922		17,968,106		15,599,037
Basic net income per share	$	0.32	$	0.28	$	0.80	$	0.58

Diluted:
Net income attributable to Malibu Boats, Inc.	$	5,776	$	4,365	$	14,438	$	9,008
Shares used in computing diluted net income per share:
Basic weighted-average shares outstanding	17,975,714		15,671,922		17,968,106		15,599,037
Restricted stock units granted to employees	27,144		4,321		54,233		1,278
Diluted weighted-average shares outstanding ¹	18,002,858		15,676,243		18,022,339		15,600,315
Diluted net income per share	$	0.32	$	0.28	$	0.80	$	0.58

¹The Company excluded 1,484,611 and 7,001,844 potentially dilutive shares from the calculation of diluted net income per share for the three months ended March 31, 2016 and 2015 and 1,415,723 and 7,001,844 potentially dilutive shares from the calculation of diluted net income per share for nine months ended March 31, 2016 and 2015, as these shares would have been antidilutive.