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Net Earnings Per Share (Tables)
3 Months Ended
Sep. 30, 2019
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):
 
Three Months Ended September 30,
 
2019
 
2018
Basic:
 
 
 
Net income attributable to Malibu Boats, Inc.
$
15,859

 
$
11,298

Shares used in computing basic net income per share:
 
 
 
Weighted-average Class A Common Stock
20,635,978

 
20,464,056

Weighted-average participating restricted stock units convertible into Class A Common Stock
194,143

 
176,362

Basic weighted-average shares outstanding
20,830,121

 
20,640,418

Basic net income per share
$
0.76

 
$
0.55

 
 
 
 
Diluted:
 
 
 
Net income attributable to Malibu Boats, Inc.
$
15,859

 
$
11,298

Shares used in computing diluted net income per share:
 
 
 
Basic weighted-average shares outstanding
20,830,121

 
20,640,418

Restricted stock units granted to employees
98,620

 
107,030

Stock options granted to employees

 
2,905

Diluted weighted-average shares outstanding 1
20,928,741

 
20,750,353

Diluted net income per share
$
0.76

 
$
0.54

1 The Company excluded 1,102,975 and 940,652 potentially dilutive shares from the calculation of diluted net income per share for the three months ended September 30, 2019 and 2018, respectively, as these units would have been antidilutive.