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Net Earnings Per Share (Tables) | 6 Months Ended
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Dec. 31, 2020
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 December 31, |  | Six Months Ended December 31,
| 2020 |  | 2019 |  | 2020 |  | 2019
Basic: |  |  |  |  |  |  |
Net income attributable to Malibu Boats, Inc. | $ | 21,225 |  |  | $ | 16,722 |  |  | $ | 42,318 |  |  | $ | 32,581 |
Shares used in computing basic net income per share: |  |  |  |  |  |  |
Weighted-average Class A Common Stock | 20,493,938 |  |  | 20,385,815 |  |  | 20,464,902 |  |  | 20,510,896 |
Weighted-average participating restricted stock units convertible into Class A Common Stock | 223,421 |  |  | 205,426 |  |  | 219,742 |  |  | 199,785 |
Basic weighted-average shares outstanding | 20,717,359 |  |  | 20,591,241 |  |  | 20,684,644 |  |  | 20,710,681 |
Basic net income per share | $ | 1.03 |  |  | $ | 0.81 |  |  | $ | 2.05 |  |  | $ | 1.57 |
Diluted: |  |  |  |  |  |  |
Net income attributable to Malibu Boats, Inc. | $ | 21,225 |  |  | $ | 16,722 |  |  | $ | 42,318 |  |  | $ | 32,581 |
Shares used in computing diluted net income per share: |  |  |  |  |  |  |
Basic weighted-average shares outstanding | 20,717,359 |  |  | 20,591,241 |  |  | 20,684,644 |  |  | 20,710,681 |
Restricted stock units granted to employees | 153,918 |  |  | 81,661 |  |  | 159,058 |  |  | 81,394 |
Stock options granted to employees | 42,361 |  |  | 4,404 |  |  | 43,834 |  |  | 588 |
Market performance awards granted to employees | 59,264 |  |  | 24,167 |  |  | 59,264 |  |  | 24,167 |
Diluted weighted-average shares outstanding 1 | 20,972,902 |  |  | 20,701,473 |  |  | 20,946,800 |  |  | 20,816,830 |
Diluted net income per share | $ | 1.01 |  |  | $ | 0.81 |  |  | $ | 2.02 |  |  | $ | 1.57 |
1 The Company excluded (i) 745,055 and 940,875 potentially dilutive shares from the calculation of diluted net income per share for the three months ended December 31, 2020 and 2019, respectively, and (ii) 733,805 and 1,042,509 potentially dilutive shares from the calculation of diluted net income per share for the six months ended December 31, 2020 and 2019, respectively, as these units would have been antidilutive.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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