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Net (Loss) Earnings Per Share (Tables) | 3 Months Ended
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Sep. 30, 2024
Earnings Per Share [Abstract] |
Schedule of Basic and Diluted Net (Loss) Income Per Share | Basic and diluted net (loss) 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, |  |
| 2024 |  | 2023 |  |  |  |
Basic: |  |  |  |  |  |  |
Net (loss) income attributable to Malibu Boats, Inc. | $ | (5,048) |  |  | $ | 20,259 |  |  |  |  |
Shares used in computing basic net (loss) income per share: |  |  |  |  |  |  |
Weighted-average Class A Common Stock | 19,747,549 |  |  | 20,322,239 |  |  |  |  |
Weighted-average participating restricted stock units convertible into Class A Common Stock | 278,193 |  |  | 264,248 |  |  |  |  |
Basic weighted-average shares outstanding | 20,025,742 |  |  | 20,586,487 |  |  |  |  |
Basic net (loss) income per share | $ | (0.25) |  |  | $ | 0.98 |  |  |  |  |
Diluted: |  |  |  |  |  |  |
Net (loss) income attributable to Malibu Boats, Inc. | $ | (5,048) |  |  | $ | 20,259 |  |  |  |  |
Shares used in computing diluted net (loss) income per share: |  |  |  |  |  |  |
Basic weighted-average shares outstanding | 20,025,742 |  |  | 20,586,487 |  |  |  |  |
Restricted stock units granted to employees | — |  |  | 65,118 |  |  |  |  |
Stock options granted to employees | — |  |  | 5,409 |  |  |  |  |
Market performance awards granted to employees | — |  |  | 27,216 |  |  |  |  |
Diluted weighted-average shares outstanding 1 | 20,025,742 |  |  | 20,684,230 |  |  |  |  |
Diluted net (loss) income per share | $ | (0.25) |  |  | $ | 0.98 |  |  |  |  |
1 The Company excluded 691,159 and 470,262 potentially dilutive shares from the calculation of diluted net (loss) income per share for the three months ended September 30, 2024 and 2023, 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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