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Net Earnings Per Share (Tables)
 6 Months Ended
Dec. 31, 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 December 31,Six Months Ended December 31,
2023202220232022
Basic:
Net income attributable to Malibu Boats, Inc.$9,881 $35,162 $30,140 $70,045 
Shares used in computing basic net income per share:
Weighted-average Class A Common Stock20,103,458 20,149,634 20,212,849 20,182,696 
Weighted-average participating restricted stock units convertible into Class A Common Stock272,292 254,949 268,270 249,520 
Basic weighted-average shares outstanding20,375,750 20,404,583 20,481,119 20,432,216 
Basic net income per share$0.49 $1.73 $1.47 $3.43 
Diluted:
Net income attributable to Malibu Boats, Inc.$9,881 $35,162 $30,140 $70,045 
Shares used in computing diluted net income per share:
Basic weighted-average shares outstanding20,375,750 20,404,583 20,481,119 20,432,216 
Restricted stock units granted to employees24,108 49,725 44,613 64,419 
Stock options granted to employees3,899 11,889 4,654 13,289 
Market performance awards granted to employees46,447 49,828 36,832 49,828 
Diluted weighted-average shares outstanding 1
20,450,204 20,516,025 20,567,218 20,559,752 
Diluted net income per share$0.49 $1.72 $1.47 $3.41 
1 The Company excluded (i) 597,673 and 761,150 potentially dilutive shares from the calculation of diluted net income per share for the three months ended December 31, 2023 and 2022, respectively, and (ii) 533,968 and 761,150 potentially dilutive shares from the calculation of diluted net income per share for the six months ended December 31, 2023 and 2022, respectively.