| 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 September 30, | | | | 2026 | | 2025 | | | | | | Basic: | | | | | | | | Net income (loss) attributable to Malibu Boats, Inc. | $ | 5,998 | | | $ | (702) | | | | | | Shares used in computing basic net income (loss) per share: | | | | | | | | | Weighted-average Class A Common Stock | 19,449,568 | | | 19,041,502 | | | | | | | Weighted-average participating restricted stock units convertible into Class A Common Stock | 294,319 | | | 294,488 | | | | | | | Basic weighted-average shares outstanding | 19,743,887 | | | 19,335,990 | | | | | | Basic net income (loss) per share | $ | 0.30 | | | $ | (0.04) | | | | | | | | | | | | | | | Diluted: | | | | | | | | Net income (loss) attributable to Malibu Boats, Inc. | $ | 5,998 | | | $ | (702) | | | | | | | | | | | | | | | | | | | | | | | Adjustment due to earnout | (106) | | | — | | | | | | Adjusted net income (loss) attributable to Malibu Boats, Inc. | $ | 5,892 | | | $ | (702) | | | | | | Shares used in computing diluted net income (loss) per share: | | | | | | | | | Basic weighted-average shares outstanding | 19,743,887 | | | 19,335,990 | | | | | | | Restricted stock units granted to employees | 26,116 | | | — | | | | | | | Stock options granted to employees | — | | | — | | | | | | | Market performance awards granted to employees | — | | | — | | | | | | | Contingently issuable shares | 170,436 | | | — | | | | | | Diluted weighted-average shares outstanding 1 | 19,940,439 | | | 19,335,990 | | | | | | Diluted net income (loss) per share | $ | 0.30 | | | $ | (0.04) | | | | | |
1 The Company excluded 329,757 and 498,055 potentially dilutive shares from the calculation of diluted net income (loss) per share for the three months ended September 30, 2026 and 2025, respectively.
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