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Net Earnings Per Share (Tables)
3 Months Ended
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,
20232022
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 Stock20,322,239 20,215,758 
Weighted-average participating restricted stock units convertible into Class A Common Stock264,248 244,091 
Basic weighted-average shares outstanding20,586,487 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 outstanding20,586,487 20,459,849 
Restricted stock units granted to employees65,118 90,924 
Stock options granted to employees5,409 14,767 
Market performance awards granted to employees27,216 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.