| 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): | | | | | | | | | | | | | | | | | | | Fiscal Year Ended June 30, | | 2026 | | 2025 | | 2024 | | Basic: | | | | | | Net income (loss) attributable to Malibu Boats, Inc. | $ | 1,653 | | | $ | 14,879 | | | $ | (55,912) | | Shares used in computing basic net income (loss) per share: | | | | | | | Weighted-average Class A Common Stock | 19,012,260 | | | 19,376,967 | | | 20,167,169 | | | Weighted-average participating restricted stock units convertible into Class A Common Stock | 292,511 | | | 287,370 | | | 272,280 | | | Basic weighted-average shares outstanding | 19,304,771 | | | 19,664,337 | | | 20,439,449 | | Basic net income (loss) per share | $ | 0.09 | | | $ | 0.76 | | | $ | (2.74) | | | | | | | | | Diluted: | | | | | | Net income (loss) attributable to Malibu Boats, Inc. | $ | 1,653 | | | $ | 14,879 | | | $ | (55,912) | | Shares used in computing diluted net income (loss) per share: | | | | | | | Basic weighted-average shares outstanding | 19,304,771 | | | 19,664,337 | | | 20,439,449 | | | Restricted stock units granted to employees | 24,077 | | | 24,102 | | | — | | | Stock options granted to employees | — | | | 352 | | | — | | | Market performance awards granted to employees | 16,076 | | | 5,886 | | | — | | Diluted weighted-average shares outstanding 1 | 19,344,924 | | | 19,694,677 | | | 20,439,449 | | Diluted net income (loss) per share | $ | 0.09 | | | $ | 0.76 | | | $ | (2.74) | |
1 The Company excluded 408,374, 494,980, and 612,277 potentially dilutive shares from the calculation of diluted net income (loss) per share for the fiscal year ended June 30, 2026, 2025, and 2024, respectively, as these units would have been antidilutive.
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