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Net Earnings (Loss) Per Share (Tables) | 6 Months Ended
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Dec. 31, 2024
Earnings Per Share [Abstract] |
Schedule of Basic and Diluted Net Income (Loss) Per Share | Basic and diluted net income (loss) 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,
| 2024 |  | 2023 |  | 2024 |  | 2023
Basic: |  |  |  |  |  |  |
Net income (loss) attributable to Malibu Boats, Inc. | $ | 2,363 |  |  | $ | 9,881 |  |  | $ | (2,685) |  |  | $ | 30,140 |
Shares used in computing basic net (loss) income per share: |  |  |  |  |  |  |
Weighted-average Class A Common Stock | 19,455,147 |  |  | 20,103,458 |  |  | 19,601,348 |  |  | 20,212,849 |
Weighted-average participating restricted stock units convertible into Class A Common Stock | 286,360 |  |  | 272,292 |  |  | 282,277 |  |  | 268,270 |
Basic weighted-average shares outstanding | 19,741,507 |  |  | 20,375,750 |  |  | 19,883,625 |  |  | 20,481,119 |
Basic net income (loss) per share | $ | 0.12 |  |  | $ | 0.49 |  |  | $ | (0.14) |  |  | $ | 1.47 |
Diluted: |  |  |  |  |  |  |
Net income (loss) attributable to Malibu Boats, Inc. | $ | 2,363 |  |  | $ | 9,881 |  |  | $ | (2,685) |  |  | $ | 30,140 |
Shares used in computing diluted net income (loss) per share: |  |  |  |  |  |  |
Basic weighted-average shares outstanding | 19,741,507 |  |  | 20,375,750 |  |  | 19,883,625 |  |  | 20,481,119 |
Restricted stock units granted to employees | 47,484 |  |  | 24,108 |  |  | — |  |  | 44,613 |
Stock options granted to employees | 1,409 |  |  | 3,899 |  |  | — |  |  | 4,654 |
Market performance awards granted to employees | 13,984 |  |  | 46,447 |  |  | — |  |  | 36,832 |
Diluted weighted-average shares outstanding 1 | 19,804,384 |  |  | 20,450,204 |  |  | 19,883,625 |  |  | 20,567,218 |
Diluted net income (loss) per share | $ | 0.12 |  |  | $ | 0.49 |  |  | $ | (0.14) |  |  | $ | 1.47 |
1 The Company excluded (i) 433,699 and 597,673 potentially dilutive shares from the calculation of diluted net income (loss) per share for the three months ended December 31, 2024 and 2023, respectively, and (ii) 569,421 and 533,968 potentially dilutive shares from the calculation of diluted net (loss) income per share for the six months ended December 31, 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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