v3.26.1
Net Earnings (Loss) Per Share (Tables)
12 Months Ended
Jun. 30, 2026
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):
Fiscal Year Ended June 30,
202620252024
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 Stock19,012,260 19,376,967 20,167,169 
Weighted-average participating restricted stock units convertible into Class A Common Stock292,511 287,370 272,280 
Basic weighted-average shares outstanding19,304,771 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 outstanding19,304,771 19,664,337 20,439,449 
Restricted stock units granted to employees24,077 24,102 — 
Stock options granted to employees— 352 — 
Market performance awards granted to employees16,076 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.