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Net Earnings (Loss) Per Share (Tables)
 6 Months Ended
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,
2024202320242023
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 Stock19,455,147 20,103,458 19,601,348 20,212,849 
Weighted-average participating restricted stock units convertible into Class A Common Stock286,360 272,292 282,277 268,270 
Basic weighted-average shares outstanding19,741,507 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 outstanding19,741,507 20,375,750 19,883,625 20,481,119 
Restricted stock units granted to employees47,484 24,108 — 44,613 
Stock options granted to employees1,409 3,899 — 4,654 
Market performance awards granted to employees13,984 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.