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Net Earnings Per Share (Tables) | 3 Months Ended
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Sep. 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):
| Three Months Ended September 30, |  |
| 2023 |  | 2022 |  |  |  |
Basic: |  |  |  |  |  |  |
Net income attributable to Malibu Boats, Inc. | $ | 20,259 |  |  | $ | 34,883 |  |  |  |  |
Shares used in computing basic net income per share: |  |  |  |  |  |  |
Weighted-average Class A Common Stock | 20,322,239 |  |  | 20,215,758 |  |  |  |  |
Weighted-average participating restricted stock units convertible into Class A Common Stock | 264,248 |  |  | 244,091 |  |  |  |  |
Basic weighted-average shares outstanding | 20,586,487 |  |  | 20,459,849 |  |  |  |  |
Basic net income per share | $ | 0.98 |  |  | $ | 1.70 |  |  |  |  |
Diluted: |  |  |  |  |  |  |
Net income attributable to Malibu Boats, Inc. | $ | 20,259 |  |  | $ | 34,883 |  |  |  |  |
Shares used in computing diluted net income per share: |  |  |  |  |  |  |
Basic weighted-average shares outstanding | 20,586,487 |  |  | 20,459,849 |  |  |  |  |
Restricted stock units granted to employees | 65,118 |  |  | 90,924 |  |  |  |  |
Stock options granted to employees | 5,409 |  |  | 14,767 |  |  |  |  |
Market performance awards granted to employees | 27,216 |  |  | 67,187 |  |  |  |  |
Diluted weighted-average shares outstanding 1 | 20,684,230 |  |  | 20,632,727 |  |  |  |  |
Diluted net income per share | $ | 0.98 |  |  | $ | 1.69 |  |  |  |  |
1 The Company excluded 470,262 and 628,436 potentially dilutive shares from the calculation of diluted net income per share for the three months ended September 30, 2023 and 2022, respectively.

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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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