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Net Earnings Per Share (Tables)
3 Months Ended
Sep. 30, 2017
Earnings Per Share [Abstract]  
Schedule of Basic and Diluted Net Income per Share
 
Three Months Ended
 
September 30, 2017
 
September 30, 2016
Basic:
 
 
 
Net income attributable to Malibu Boats, Inc.
$
5,885

 
$
3,780

Shares used in computing basic net income per share:
 
 
 
Weighted-average Class A Common Stock
19,025,837

 
17,620,852

Weighted-average participating restricted stock units convertible into Class A Common Stock
152,919

 
113,538

Basic weighted-average shares outstanding
19,178,756

 
17,734,390

Basic net income per share
$
0.31

 
$
0.21

 
 
 
 
Diluted:
 
 
 
Net income attributable to Malibu Boats, Inc.
$
5,885

 
$
3,780

Shares used in computing diluted net income per share:
 
 
 
Basic weighted-average shares outstanding
19,178,756

 
17,734,390

Restricted stock units granted to employees
125,038

 
27,378

Diluted weighted-average shares outstanding 1
19,303,794

 
17,761,768

Diluted net income per share
$
0.31

 
$
0.21

1 The Company excluded 1,367,211 and 1,462,150 potentially dilutive shares from the calculation of diluted net income per share for the three months ended September 30, 2017 and 2016, as these shares