Net (Loss) Earnings Per Share (Tables)

3 Months Ended

Sep. 30, 2024

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.