Net Earnings Per Share (Tables)

9 Months Ended

Mar. 31, 2017

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, 2017 and 2016 have been computed as follows (in thousands, except share and per share amounts):



	Three Months Ended				Nine Months Ended
	March 31, 2017		March 31, 2016		March 31, 2017		March 31, 2016
Basic:
Net income attributable to Malibu Boats, Inc.	$	8,013	$	5,776	$	18,694	$	14,438
Shares used in computing basic net income per share:
Weighted-average Class A Common Stock	17,727,956		17,868,896		17,665,672		17,876,726
Weighted-average participating restricted stock units convertible into Class A Common Stock	149,196		106,818		133,549		91,380
Basic weighted-average shares outstanding	17,877,152		17,975,714		17,799,221		17,968,106
Basic net income per share	$	0.45	$	0.32	$	1.05	$	0.80

Diluted:
Net income attributable to Malibu Boats, Inc.	$	8,013	$	5,776	$	18,694	$	14,438
Shares used in computing diluted net income per share:
Basic weighted-average shares outstanding	17,877,152		17,975,714		17,799,221		17,968,106
Restricted stock units granted to employees	85,134		27,144		88,045		54,233
Diluted weighted-average shares outstanding ¹	17,962,286		18,002,858		17,887,266		18,022,339
Diluted net income per share	$	0.45	$	0.32	$	1.05	$	0.80

¹The Company excluded 1,293,447 and 1,484,611 potentially dilutive shares from the calculation of diluted net income per share for the three ended March 31, 2017 and 2016 and 1,293,447 and 1,415,723 potentially dilutive shares from the calculation of dilute net income for the nine months ended March 31, 2017 and 2016, respectively, as these shares