Net Earnings Per Share (Tables)

6 Months Ended

Dec. 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 six months ended December 31, 2016 and 2015 have been computed as follows (in thousands, except share and per share amounts):



	Three Months Ended				Six Months Ended
	December 31, 2016		December 31, 2015		December 31, 2016		December 31, 2015
Basic:
Net income attributable to Malibu Boats, Inc.	$	6,901	$	5,104	$	10,681	$	8,662
Shares used in computing basic net income per share:
Weighted-average Class A Common Stock	17,648,208		17,891,875		17,634,530		17,880,640
Weighted-average participating restricted stock units convertible into Class A Common Stock	137,914		94,642		125,726		83,660
Basic weighted-average shares outstanding	17,786,122		17,986,517		17,760,256		17,964,300
Basic net income per share	$	0.39	$	0.28	$	0.60	$	0.48

Diluted:
Net income attributable to Malibu Boats, Inc.	$	6,901	$	5,104	$	10,681	$	8,662
Shares used in computing diluted net income per share:
Basic weighted-average shares outstanding	17,786,122		17,986,517		17,760,256		17,964,300
Restricted stock units granted to employees	56,016		35,771		57,586		54,315
Diluted weighted-average shares outstanding ¹	17,842,138		18,022,288		17,817,842		18,018,615
Diluted net income per share	$	0.39	$	0.28	$	0.60	$	0.48

¹The Company excluded 1,423,049 and 1,417,473 potentially dilutive shares from the calculation of diluted net income per share for the three and six months ended December 31, 2016 and 2015, respectively, as these shares