Net Earnings (Loss) Per Share (Tables)

9 Months Ended

Mar. 31, 2025

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 March 31,				Nine Months Ended March 31,
	2025		2024		2025		2024
Basic:
Net income (loss) attributable to Malibu Boats, Inc.	$	12,890	$	(66,831)	$	10,205	$	(36,691)
Shares used in computing basic net income (loss) per share:
Weighted-average Class A Common Stock	19,265,683		20,123,229		19,491,093		20,183,193
Weighted-average participating restricted stock units convertible into Class A Common Stock	291,889		275,789		285,434		270,758
Basic weighted-average shares outstanding	19,557,572		20,399,018		19,776,527		20,453,951
Basic net income (loss) per share	$	0.66	$	(3.28)	$	0.52	$	(1.79)

Diluted:
Net income (loss) attributable to Malibu Boats, Inc.	$	12,890	$	(66,831)	$	10,205	$	(36,691)


Shares used in computing diluted net income (loss) per share:
Basic weighted-average shares outstanding	19,557,572		20,399,018		19,776,527		20,453,951
Restricted stock units granted to employees	19,010		—		25,407		—
Stock options granted to employees	—		—		470		—
Market performance awards granted to employees	4,825		—		6,270		—
Diluted weighted-average shares outstanding 1	19,581,407		20,399,018		19,808,674		20,453,951
Diluted net income (loss) per share	$	0.66	$	(3.28)	$	0.52	$	(1.79)

1 The Company excluded (i) 517,936 and 652,636 potentially dilutive shares from the calculation of diluted net income (loss) per share for the three months ended March 31, 2025 and 2024, respectively, and (ii) 552,259 and 603,437 potentially dilutive shares from the calculation of diluted net income (loss) per share for the nine months ended March 31, 2025 and 2024, respectively.