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Net Earnings Per Share (Tables) | 12 Months Ended
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Jun. 30, 2023
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):
| Fiscal Year Ended June 30,
| 2023 |  | 2022 |  | 2021
Basic: |  |  |  |  |
Net income attributable to Malibu Boats, Inc. | $ | 104,513 |  |  | $ | 157,632 |  |  | $ | 109,841 |
Shares used in computing basic net income per share: |  |  |  |  |
Weighted-average Class A Common Stock | 20,245,980 |  |  | 20,511,571 |  |  | 20,528,723 |
Weighted-average participating restricted stock units convertible into Class A Common Stock | 255,864 |  |  | 237,666 |  |  | 223,929 |
Basic weighted-average shares outstanding | 20,501,844 |  |  | 20,749,237 |  |  | 20,752,652 |
Basic net income per share | $ | 5.10 |  |  | $ | 7.60 |  |  | $ | 5.29 |
Diluted: |  |  |  |  |
Net income attributable to Malibu Boats, Inc. | $ | 104,513 |  |  | $ | 157,632 |  |  | $ | 109,841 |
Shares used in computing diluted net income per share: |  |  |  |  |
Basic weighted-average shares outstanding | 20,501,844 |  |  | 20,749,237 |  |  | 20,752,652 |
Restricted stock units granted to employees | 66,954 |  |  | 116,874 |  |  | 123,179 |
Weighted-average stock options convertible into Class A Common Stock | 12,707 |  |  | 47,525 |  |  | 76,844 |
Weighted-average market performance awards convertible into Class A Common Stock | 59,668 |  |  | 72,620 |  |  | 58,412 |
Diluted weighted-average shares outstanding 1 | 20,641,173 |  |  | 20,986,256 |  |  | 21,011,087 |
Diluted net income per share | $ | 5.06 |  |  | $ | 7.51 |  |  | $ | 5.23 |
1 The Company excluded 516,205, 686,178, and 685,271 potentially dilutive shares from the calculation of diluted net income per share for the fiscal year ended June 30, 2023, 2022, and 2021, 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 -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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