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Net Earnings Per Share (Tables)
12 Months Ended
Jun. 30, 2017
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Net Income per Share
Basic and diluted net income 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,
 
2017
 
2016
 
2015
Basic:
 
 
 
 
 
Net income attributable to Malibu Boats, Inc.
$
28,358

 
$
18,042

 
$
14,661

Shares used in computing basic net income per share:
 
 
 
 
 
Weighted-average Class A Common Stock
17,708,924

 
17,838,625

 
15,668,072

Weighted-average participating restricted stock units convertible into Class A Common Stock
137,970

 
95,955

 
64,459

Basic weighted-average shares outstanding
17,846,894

 
17,934,580

 
15,732,531

Basic net income per share
$
1.59

 
$
1.01

 
$
0.93

 
 
 
 
 
 
Diluted:
 
 
 
 
 
Net income attributable to Malibu Boats, Inc.
$
28,358

 
$
18,042

 
$
14,661

Shares used in computing diluted net income per share:
 
 
 
 
 
Basic weighted-average shares outstanding
17,846,894

 
17,934,580

 
15,732,531

Restricted stock units granted to employees
104,438

 
50,847

 
8,487

Diluted weighted-average shares outstanding 1
17,951,332

 
17,985,427

 
15,741,018

Diluted net income per share
$
1.58

 
$
1.00

 
$
0.93


1 The Company excluded 1,397,447, 1,413,024, and 1,419,094 potentially dilutive shares from the calculation of diluted net income per share for the fiscal year ended June 30, 2017, 2016, and 2015, respectively, as these units would have been antidilutive.