Malibu Boats (MBUU) 10-Q 6 May 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Mar. 31, 2016	May. 05, 2016
Document Information [Line Items]
Entity Registrant Name	MALIBU BOATS, INC.
Entity Central Index Key	1,590,976
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--06-30
Entity Filer Category	Accelerated Filer
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		17,919,408
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Net sales	$ 68,539	$ 64,762	$ 186,285	$ 167,905
Cost of sales	50,133	46,865	137,290	123,751
Gross profit	18,406	17,897	48,995	44,154
Operating expenses:
Selling and marketing	1,574	1,657	5,998	5,326
General and administrative	4,462	6,124	13,281	17,090
Amortization	545	593	1,637	1,912
Operating income	11,825	9,523	28,079	19,826
Other (expense) income:
Other	40	1,650	64	1,650
Interest expense	(1,249)	(116)	(2,927)	(272)
Other (expense) income	(1,209)	1,534	(2,863)	1,378
Net income before provision for income taxes	10,616	11,057	25,216	21,204
Provision for income taxes	4,109	3,414	9,011	5,596
Net income	6,507	7,643	16,205	15,608
Net income attributable to non-controlling interest	731	3,278	1,767	6,600
Net income attributable to Malibu Boats, Inc.	5,776	4,365	14,438	9,008
Comprehensive income:
Net income	6,507	7,643	16,205	15,608
Other comprehensive income (loss), net of tax:
Change in cumulative translation adjustment	686	(858)	37	(2,019)
Other comprehensive income (loss), net of tax	686	(858)	37	(2,019)
Comprehensive income, net of tax	7,193	6,785	16,242	13,589
Less: comprehensive income attributable to non-controlling interest, net of tax	808	2,101	1,774	4,226
Comprehensive income attributable to Malibu Boats, Inc., net of tax	$ 6,385	$ 4,684	$ 14,468	$ 9,363
Weighted average shares outstanding used in computing net income per share:
Shares used in computing basic net income per share: (in shares)	17,975,714	15,671,922	17,968,106	15,599,037
Weighted average shares outstanding used in computing net income per share, Diluted (in shares)	18,002,858	15,676,243	18,022,339	15,600,315
Net income available to Class A Common Stock per share:
Basic (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.58
Diluted (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.58

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2016	Jun. 30, 2015
Current assets
Cash	$ 19,068	$ 8,387
Trade receivables, net	16,503	9,482
Inventories, net	24,046	20,393
Deferred tax asset	509	629
Prepaid expenses and other current assets	3,135	1,370
Total current assets	63,261	40,261
Property and equipment, net	17,905	14,946
Goodwill	12,676	12,665
Other intangible assets, net	12,347	13,995
Debt issuance costs, net	974	1,158
Deferred tax asset	102,497	106,001
Other assets	48	102
Total assets	209,708	189,128
Current liabilities
Current maturities of long-term debt	8,000	6,500
Accounts payable	18,648	9,151
Accrued expenses	13,199	14,135
Income taxes and tax distribution payable	296	784
Payable pursuant to tax receivable agreement, current portion	2,969	2,969
Total current liabilities	43,112	33,539
Deferred tax liabilities	984	1,084
Payable pursuant to tax receivable agreement	93,619	93,501
Long-term debt	66,000	72,000
Other long-term liabilities	958	275
Total liabilities	$ 204,673	$ 200,399
Commitments and contingencies (See Note 14)
Stockholders' Equity (Deficit)
Preferred Stock, par value $0.01 per share; 25,000,000 shares authorized; no shares issued and outstanding as of March 31, 2016 and June 30, 2015	$ 0	$ 0
Additional paid in capital	34,237	32,973
Accumulated other comprehensive loss	(2,044)	(2,081)
Accumulated deficit	(31,869)	(46,239)
Total stockholders' equity (deficit) attributable to Malibu Boats, Inc.	503	(15,169)
Non-controlling interest	4,532	3,898
Total stockholders’ equity (deficit)	5,035	(11,271)
Total liabilities and stockholders' equity (deficit)	209,708	189,128
Class A Common Stock [Member]
Stockholders' Equity (Deficit)
Common stock	179	178
Class B Common Stock [Member]
Stockholders' Equity (Deficit)
Common stock	$ 0	$ 0

Condensed Consolidated Balance4

Condensed Consolidated Balance Sheets Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2016	Jun. 30, 2014
Preferred stock, par value (per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Class A Common Stock [Member]
Common stock, par value (per share)	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	17,919,408	17,858,726
Common stock, shares, outstanding	17,919,408	17,858,726
Class B Common Stock [Member]
Common stock, par value (per share)	$ 0.01	$ 0.01
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	23	24
Common stock, shares, outstanding	23	24

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Stockholders' Equity (Deficit) - 9 months ended Mar. 31, 2016 - USD ($) $ in Thousands	Total	Additional Paid-in Capital [Member]	Noncontrolling Interest in LLC [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]Common Stock [Member]	Class B Common Stock [Member]	Class B Common Stock [Member]Common Stock [Member]
Balance at June 30, 2015 (in shares) at Jun. 30, 2015							17,859,000		24
Balance at June 30, 2015 at Jun. 30, 2015	$ (11,271)	$ 32,973	$ 3,898	$ (46,239)	$ (2,081)		$ 178		$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	16,205		1,767	14,438
Stock based compensation, net of withiholding taxes on vested restricted stock units (in shares)							94,000
Stock based compensation, net of withholding taxes on vested equity awards	1,321	1,320					$ 1
Issuances of equity for services (in shares)							8,000
Issuances of equity for services	688	688
Increase in payable pursuant to the tax receivable agreement	(118)	(118)
Increase in deferred tax asset from step-up in tax basis	142	142
Exchange of LLC Units for Class A Common Stock (in shares)							14,000
Exchange of LLC Units for Class A Common Stock	0	39	(39)
Cancellation of Class B Common Stock (in shares)									(1)
Cancellation of Class B Common Stock	0
Distributions to LLC Unit holders	(1,162)	0	(1,094)	(68)
Repurchase and retirement of common stock (in shares)							(56,000)
Foreign currency translation adjustment	37				37
Balance at March 31, 2016 (in shares) at Mar. 31, 2016						17,919,408	17,919,000	23	23
Balance at March 31, 2016 at Mar. 31, 2016	$ 5,035	$ 34,237	$ 4,532	$ (31,869)	$ (2,044)		$ 179		$ 0

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating activities:
Net income	$ 16,205	$ 15,608
Adjustments to reconcile net income to net cash provided by operating activities:
Non-cash compensation expense	1,464	1,131
Depreciation	2,449	1,791
Amortization of intangible assets	1,637	1,912
Gain on sale-leaseback transaction	(9)	(11)
Amortization of deferred financing costs	184	9
Change in fair value of interest rate swap	685	0
Deferred income taxes	3,664	5,006
Litigation settlement	0	(20,000)
Gain (Loss) on Disposition of Property Plant Equipment	(28)	0
Change in operating assets and liabilities:
Trade receivables	(7,017)	(4,588)
Inventories	(3,602)	(4,113)
Prepaid expenses and other assets	(1,204)	541
Accounts payable	9,514	6,602
Accrued expenses and other liabilities	(1,648)	(1,153)
Net cash provided by operating activities	22,294	2,735
Investing activities:
Purchases of property and equipment	(5,430)	(4,369)
Proceeds from Sale of Property, Plant, and Equipment	78	0
Payment for acquisition, net of cash acquired	0	(11,663)
Net cash used in investing activities	(5,352)	(16,032)
Financing activities:
Principal payments on long-term borrowings	(4,500)	(10,000)
Proceeds from long-term borrowings	0	20,000
Payment of deferred financing costs	0	(78)
Proceeds from issuance of Class A Common Stock in offerings, net of underwriting discounts	0	76,836
Purchase of units from existing LLC Unit holders	0	(76,836)
Payments of costs directly associated with offerings	0	(899)
Distributions to LLC Unit holders	(911)	(742)
Payments for Repurchase of Common Stock	(807)	0
Net cash (used in) provided by financing activities	(6,218)	8,281
Effect of exchange rate changes on cash	(43)	128
Changes in cash	10,681	(4,888)
Cash—Beginning of period	8,387	12,173
Cash—End of period	19,068	7,285
Supplemental cash flow information:
Cash paid for interest	2,436	238
Cash paid for income taxes	6,199	323
Non-cash investing and financing activities:
Establishment of deferred tax assets from step-up in tax basis	142	38,499
Establishment of amounts payable under tax receivable agreements	118	34,028
Equity issued as consideration for acquisition	0	2,924
Exchange of LLC Units by LLC Unit holders for Class A common stock	39	0
Tax distributions payable to non-controlling LLC Unit holders	434	915
Equity issued to directors for services	688	189
Capital expenditures in accounts payable	$ 35	$ 0

Organization, Basis of Presenta

Organization, Basis of Presentation, and Summary of Significant Accounting Policies	9 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Basis of Presentation, and Summary of Significant Accounting Policies	Organization, Basis of Presentation, and Summary of Significant Accounting Policies Organization Malibu Boats, Inc. (together with its subsidiaries, the “Company” or "Malibu"), a Delaware corporation formed on November 1, 2013, is the sole managing member of Malibu Boats Holdings, LLC (the "LLC"). The Company operates and controls all of the LLC's business and affairs and, therefore, pursuant to Financial Accounting Standards Board ("FASB") Accounting Standards Codification (“ASC”) Topic 810, Consolidation , consolidates the financial results of the LLC and its subsidiaries, and records a non-controlling interest for the economic interest in the Company held by the non-controlling holders of units in the LLC ("LLC Units"). See Note 2. Malibu Boats Holdings, LLC was formed in 2006 with the acquisition by an investor group, including affiliates of Black Canyon Capital LLC, Horizon Holdings, LLC and then-current management. The LLC is engaged in the design, engineering, manufacturing and marketing of innovative, high-quality, performance sports boats that are sold through a world-wide network of independent dealers. On October 23, 2014, the Company acquired all the outstanding shares of Malibu Boats Pty. Ltd. (the "Licensee"), Malibu's Australian licensee manufacturer with exclusive distributions rights in Australia and New Zealand markets. As a result of the acquisition, the Company also consolidates the financial results of the Licensee. The Company reports its results of operations under two reportable segments called U.S. and Australia based on their respective manufacturing footprints. Each segment participates in the manufacturing, distribution, marketing and sale of performance sport boats. The U.S. operating segment primarily serves markets in North America, South America, Europe, and Asia while the Australia operating segment principally serves the Australian and New Zealand markets. Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim condensed financial statements and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all information and disclosures of results of operations, financial position and changes in cash flow in conformity with GAAP for complete financial statements. Such statements should be read in conjunction with the audited consolidated financial statements and notes thereto of Malibu Boats, Inc. and subsidiaries for the year ended June 30, 2015 included in the Company's Annual Report on Form 10-K. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments considered necessary to present fairly the Company’s financial position at March 31, 2016 and the results of its operations and the cash flows for the nine month periods ended March 31, 2016 and March 31, 2015 . Operating results for the nine months ended March 31, 2016 are not necessarily indicative of the results that may be expected for the full year ending June 30, 2016 . Certain reclassifications have been made to the prior period presentation to conform to the current period presentation. Units and shares are presented as whole numbers while all dollar amounts are presented in thousands, unless otherwise noted. Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the operations and accounts of the Company and all subsidiaries thereof. All intercompany balances and transactions have been eliminated upon consolidation. Stock Repurchase Program On February 1, 2016, the Board of Directors of the Company authorized a stock repurchase program to allow for the repurchase of up to $15,000 of the Company’s Class A Common Stock and the LLC's LLC Units (the “Repurchase Program”) for the period from February 8, 2016 to February 8, 2017. Under the Repurchase Program, the Company may repurchase its Class A Common Stock and the LLC's LLC Units at any time or from time to time, without prior notice, subject to market conditions and other considerations. The Company’s repurchases may be made through 10b5-1 plans, open market purchases, privately negotiated transactions, block purchases or other transactions. The Company intends to fund repurchases under the Repurchase Program from cash on hand. The Company has no obligation to repurchase any shares under the Repurchase Program and may suspend or discontinue it at any time. During the third quarter of fiscal 2016, the Company purchased 55,746 shares of Class A Common Stock at an average stock price of $14.17 per share for an aggregate purchase price of approximately $807 including related fees and expenses. Upon repurchase, these shares were classified as treasury stock and then subsequently retired. As of March 31, 2016 , the Company may repurchase up to an additional $14,207 in shares of Class A Common Stock and LLC Units under the program. Immaterial Correction of an Error in Prior Periods During the first quarter of fiscal 2016, the Company identified an error related to an overstatement of the non-controlling interest held by LLC Unit holders in the LLC and a corresponding understatement in paid in capital attributable to the Company's proportional ownership interest in the LLC. In accordance with ASC Topic 250, Accounting Changes and Error Corrections , the Company evaluated the materiality of the error from quantitative and qualitative perspectives, and concluded that the error was immaterial to the Company’s prior period interim and annual consolidated financial statements. Since the revision was not material to any prior period interim or annual consolidated financial statements, no amendments to previously filed interim or annual periodic reports are required. Consequently, the Company revised the historical consolidated financial information presented herein and will reflect the same revisions in its forthcoming fiscal 2016 Form 10-K. For the fiscal year ended June 30, 2015, the immaterial error correction resulted in a decrease in non-controlling interest of $11,687 and a corresponding increase for the same amount in additional paid in capital within stockholders' deficit on the unaudited condensed consolidated balance sheet and within the statement of stockholders' deficit. There was no change in total stockholders’ deficit for the fiscal year ended June 30, 2015. Recent Accounting Pronouncements In March 2016, the FASB issued Accounting Standards Update ("ASU") 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . This guidance identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows. This ASU is effective for annual reporting periods beginning after December 15, 2016, and interim periods within those annual periods with early adoption permitted. The Company is currently assessing the impact that adopting this new accounting standard will have on its consolidated financial statements and footnote disclosures, but does not expect it will have a material impact. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This guidance establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is currently assessing the potential impact of this ASU on its consolidated financial statements and footnote disclosures. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. This guidance requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. This ASU will become effective for annual reporting periods beginning after December 15, 2016, and interim periods within those annual periods with early adoption permitted. The Company is currently evaluating the impact of adopting this ASU, but does not expect it will have a material impact. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . This ASU changes the measurement principle for inventories valued under the first-in, first-out ("FIFO") or weighted-average methods from the lower of cost or market to the lower of cost and net realizable value. Net realizable value is defined by the FASB as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. This ASU does not change the measurement principles for inventories valued under the last-in, first-out ("LIFO") method. This amendment is effective for fiscal years beginning after December, 15, 2016, including interim periods within those fiscal years and should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of adopting this ASU, but does not expect it will have a material impact. In April 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement . This ASU amended the ASC to clarify guidance regarding cloud computing arrangements and if they would be accounted for as a license of internal-use software. If the arrangement does not contain a software license, it must be accounted for as a service contract. The ASU may be applied either retrospectively or prospectively and is effective for fiscal years, and the interim periods thereafter, beginning after December 15, 2015, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASU, but does not expect it will have a material impact. In April 2015, the FASB issued ASU 2015-03, Interest—Imputation of Interest , which intends to simplify the presentation of debt issuance costs. Under current GAAP, debt issuance costs are reported on the balance sheet as assets and amortized as interest expense. ASU 2015-03 requires that they be presented on the balance sheet as a direct deduction from the carrying amount of the related debt liability, which is similar to the presentation of debt discounts or premiums. The costs will continue to be amortized to interest expense using the effective interest method. ASU 2015-03 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Early adoption is permitted. The ASU requires retrospective application. The adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements and related disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which specifies how and when to recognize revenue as well as providing informative, relevant disclosures. In August 2015, FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, to extend the mandatory effective date by one year. ASU 2014-09 will become effective for fiscal years beginning after December 15, 2017. The Company is currently evaluating the impact of this ASU on its consolidated financial statements and related disclosures, but does not expect it will have a material impact. There are no other new accounting pronouncements that are expected to have a significant impact on the Company's unaudited condensed consolidated financial statements and related disclosures.

Non-controlling Interest

Non-controlling Interest	9 Months Ended
	Mar. 31, 2016
Noncontrolling Interest [Abstract]
Non-controlling Interest	Non-controlling Interest The non-controlling interest on the unaudited condensed consolidated statement of operations and comprehensive income (loss) represents the portion of earnings or loss attributable to the economic interest in the Company's subsidiary, Malibu Boats Holdings, LLC, held by the non-controlling LLC Unit holders. Non-controlling interest on the unaudited condensed consolidated balance sheets represents the portion of net assets of the Company attributable to the non-controlling LLC Unit holders, based on the portion of the LLC Units owned by such Unit holders. The ownership of Malibu Boats Holdings, LLC is summarized as follows: As of March 31, 2016 As of June 30, 2015 Units Ownership % Units Ownership % Non-controlling LLC Unit holders ownership in Malibu Boats Holdings, LLC 1,404,923 7.3 % 1,419,094 7.4 % Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC 17,919,408 92.7 % 17,858,726 92.6 % 19,324,331 100.0 % 19,277,820 100.0 % The changes in the balance of the Company's non-controlling interest are as follows: Balance of non-controlling interest as of June 30, 2015 $ 3,898 Allocation of income to non-controlling LLC Unit holders for period 1,767 Distributions paid and payable to non-controlling LLC Unit holders for period (1,094 ) Reallocation of non-controlling ownership interests in exchange for Class A Common Stock (39 ) Balance of non-controlling interest as of March 31, 2016 $ 4,532 Issuance of Additional LLC Units Under the first amended and restated limited liability agreement of the LLC, as amended (the "LLC Agreement"), the Company is required to cause the LLC to issue additional LLC Units to the Company when the Company issues additional shares of Class A Common Stock. Other than in connection with the issuance of Class A Common Stock in connection with an equity incentive program, the Company must contribute to the LLC net proceeds and property, if any, received by the Company with respect to the issuance of such additional shares of Class A Common Stock. The Company shall cause the LLC to issue a number of LLC Units equal to the number of shares of Class A Common Stock issued such that, at all times, the number of LLC Units held by the Company equals the number of outstanding shares of Class A Common Stock. During the nine months ended March 31, 2016 , the LLC issued a total of 116,428 LLC Units to the Company in connection with the Company's issuance of Class A Common Stock to a non-employee director for his services, the exchange of LLC Units held by a non-controlling LLC Unit holder to Class A Common Stock, and the issuance of Class A Common Stock for the vesting of awards granted under the Malibu Boats, Inc. Long-Term Incentive Plan (the "Incentive Plan")

Acquisition

Acquisition	9 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Acquisition	Acquisition On October 23, 2014, the Company acquired all of the outstanding shares of Malibu Boats Pty Ltd., the Company's exclusive licensee in Australia since 1995. The Licensee had the exclusive right to manufacture and distribute Malibu and Axis products and spare parts in Australia and New Zealand. The acquisition provides direct control of the Company's brands worldwide and provides it with a strong footprint for future growth internationally in Asia. The aggregate purchase price for the transaction was $16.1 million , consisting of $13.3 million in cash and $2.8 million in equity equal to 170,889 shares of the Company's Class A Common Stock based on a closing price of $17.11 per share. Under the share sale agreement, the number of shares issued was based on the average closing price of shares of the Class A Common Stock for the 20 days immediately prior to, but not including, the closing date of the acquisition. Of the consideration paid in stock, 71.43% is restricted from sale for a period of 2 years from the acquisition date. The Company funded a portion of the purchase price payable in cash with additional borrowings under its revolving credit facility. The Company accounted for the transaction in accordance with ASC 805, Business Combinations . The total consideration given to the former owner of the Licensee has been allocated to the assets acquired and liabilities assumed based on their estimated fair values as of the date of the acquisition utilizing the assistance of third party valuation specialists. The following table summarizes the purchase price allocation based on the fair values of the assets acquired and liabilities of the Licensee assumed at the acquisition date: Consideration: Cash consideration paid $ 13,305 Equity consideration paid 2,837 Fair value of total consideration transferred $ 16,142 Recognized amounts of identifiable assets acquired and (liabilities assumed), at fair value: Cash $ 1,642 Accounts receivable 878 Inventories 5,023 Other current assets 195 Net property, plant, and equipment 1,191 Identifiable intangible assets 4,558 Other assets 45 Current liabilities (3,908 ) Deferred tax liabilities (1,407 ) Other liabilities (34 ) Fair value of assets acquired and liabilities assumed 8,183 Goodwill 7,959 Total purchase price $ 16,142 The fair value estimates for the Company's identifiable intangible assets acquired as part of the acquisition are as follows: Estimates of Fair Value Useful Life (in years) Reacquired franchise rights $ 1,579 5 Dealer relationships 2,808 15 Non-compete agreement 61 10 Backlog 110 0.3 Total $ 4,558 The value allocated to inventories reflects the estimated fair value of the acquired inventory based on the expected sales price of the inventory, less an estimated cost to complete and a reasonable profit margin. The fair value of the identifiable intangible assets were determined based on the following approaches: Reacquired Franchise Rights - The reacquired franchise rights intangible asset represents the value assigned to the remainder of the contractual term of the Licensee's exclusive manufacturing and distributors agreement with the Company and was determined using the multi-period excess earnings method under the income approach. No gain or loss was recognized on the reacquisition of the Company's franchise rights. Dealer Relationships - The value associated with the Licensee's dealer relationships is attributed to its long standing dealer distribution network. The estimate of fair value assigned to this asset was determined using the income approach, which requires an estimate or forecast of the expected future cash flows from the dealer relationships through the application of the distributor method under the multi-period excess earnings approach. Non-compete - As part of the acquisition, the Licensee entered into a ten -year non-compete agreement with its former owner. The fair value of the non-compete agreement was determined using the with or without method under the income approach which discounted future cash flows attributable to unfavorable impact of the agreement had it not been in place. Backlog - Backlog relates to the value of orders not yet shipped by Licensee at the acquisition date, and the fair values were based on an excess earnings approach associated with those orders. Backlog related assets are being recognized commensurate with recognition of the revenue for the orders on which the backlog intangible assets were determined. The fair value of these intangible assets are being amortized using the straight-line method to general and administrative expenses over their estimated useful lives. Goodwill of $7,959 arising from the acquisition consists of expected synergies and cost savings as well as intangible assets that do not qualify for separate recognition, such as assembled workforce, and was allocated to the Company’s Australian operating segment. None of the goodwill is expected to be deductible for income tax purposes. Acquisition-related costs of $824 , all of which were recorded in fiscal 2015, were expensed by the Company in the periods prior to the acquisition of Malibu Boats Pty Ltd., in selling, general and administrative expenses in the unaudited consolidated statement of operations and comprehensive income (loss). Net sales of $15,666 and net income of $243 attributable to the Licensee are included in the unaudited condensed consolidated statements of operations and comprehensive income (loss) for the nine months ended March 31, 2016 . Net sales of $9,643 and net income of $231 attributable to the Licensee since October 23, 2014 (the acquisition date) are included in the unaudited condensed consolidated statements of operations and comprehensive income (loss) for the nine months ended March 31, 2015 . Pro Forma Financial Information (unaudited): The following unaudited pro forma financial consolidated results of operations for the three and nine months ended March 31, 2016 and 2015 assume that the acquisition of Licensee had occurred as of July 1, 2014. The unaudited pro forma financial information combines historical results of Malibu with adjustments for depreciation and amortization attributable to fair value estimates on acquired tangible and intangible assets and eliminations of intercompany sales and cost of sales for the respective periods. The unaudited pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2015 or of the results that may occur in the future: Three Months Ended March 31, Nine Months Ended March 31, 2016 2015 2016 2015 Net sales $ 68,539 $ 64,762 $ 186,285 $ 173,098 Net income 6,507 7,643 16,205 15,758 Net income attributable to Malibu Boats, Inc. 5,776 4,365 14,438 9,111 Basic earnings per share 0.32 0.28 0.80 0.59 Diluted earnings per share 0.32 0.28 0.80 0.59

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill for the nine months ended March 31, 2016 were as follows: Goodwill as of June 30, 2015 $ 12,665 Effect of foreign currency changes on goodwill 11 Goodwill as of March 31, 2016 $ 12,676 The components of other intangible assets were as follows: As of March 31, 2016 As of June 30, 2015 Estimated Useful Life (in years) Weighted Average Remaining Useful Life (in years) Reacquired franchise rights $ 1,380 $ 1,378 5 3.6 Dealer relationships 29,846 29,842 8-15 13.6 Patent 1,386 1,386 12 2.3 Trade name 24,667 24,667 15 5.4 Non-compete agreement 54 54 10 8.6 Backlog 96 96 0.3 0.0 Total 57,429 57,423 Less: Accumulated amortization (45,082 ) (43,428 ) Total other intangible assets, net $ 12,347 $ 13,995 Amortization expense recognized on all amortizable intangibles was $545 and $593 for the three months ended March 31, 2016 and 2015 and $1,637 and $1,912 for the nine months ended March 31, 2016 and 2015 , respectively. The estimated future amortization of definite-lived intangible assets is as follows: Fiscal years ending June 30: Remainder of 2016 $ 551 2017 2,205 2018 2,205 2019 2,099 2020 2,089 Thereafter 3,198 $ 12,347

Inventories

Inventories	9 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories, net consisted of the following: As of March 31, 2016 As of June 30, 2015 Raw materials $ 18,945 $ 15,990 Work in progress 2,514 1,933 Finished goods 3,700 3,399 Inventory obsolescence reserve (1,113 ) (929 ) Inventories, net $ 24,046 $ 20,393

Property and Equipment

Property and Equipment	9 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment, net consisted of the following: As of March 31, 2016 As of June 30, 2015 Land $ 254 $ 254 Leasehold improvements 6,986 4,527 Machinery and equipment 18,411 14,728 Furniture and fixtures 2,751 2,354 Construction in process 1,399 2,621 29,801 24,484 Less: Accumulated depreciation (11,896 ) (9,538 ) Property and equipment, net $ 17,905 $ 14,946 Depreciation expense was $833 and $622 for the three months ended March 31, 2016 and 2015 and $2,449 and $1,791 for the nine months ended March 31, 2016 and 2015 , respectively, substantially all of which was recorded in cost of goods sold.

Product Warranties

Product Warranties	9 Months Ended
	Mar. 31, 2016
Product Warranties Disclosures [Abstract]
Product Warranties	Product Warranties Effective for model year 2016, the Company began providing a limited warranty for a period up to five years for both Malibu and Axis brand boats. For model years prior to 2016, the Company provided a limited warranty for a period of up to three years for its Malibu brand boats and two years for its Axis products. The Company’s standard warranties require the Company or its dealers to repair or replace defective products during such warranty period at no cost to the consumer. The Company estimates the costs that may be incurred under its basic limited warranty and records as a liability in the amount of such costs at the time the product revenue is recognized. Factors that affect the Company’s warranty liability include the number of units sold, historical and anticipated rates of warranty claims and cost per claim. The Company assesses the adequacy of its recorded warranty liabilities by brand on a quarterly basis and adjusts the amounts as necessary. The Company utilizes historical claims trends and analytical tools to assist in determining the appropriate warranty liability. Changes in the Company’s product warranty liability were as follows: As of March 31, 2016 As of June 30, 2015 Beginning balance $ 6,610 $ 6,164 Add: Additions to warranty provision 3,839 3,210 Additions for Australian acquisition — 308 Adjustments to preexisting warranties 151 92 Less: Warranty claims paid (2,857 ) (3,164 ) Ending balance $ 7,743 $ 6,610

Financing

Financing	9 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Financing	Financing Outstanding debt consisted of the following: As of March 31, 2016 As of June 30, 2015 Term loan $ 74,000 $ 78,500 Less current maturities (8,000 ) (6,500 ) Long term debt less current maturities $ 66,000 $ 72,000 Long-Term Debt Amended and Restated Line of Credit and Term Loan. On April 2, 2015, Malibu Boats, LLC, a wholly owned subsidiary of the LLC, entered into a credit agreement with a syndicate of banks led by SunTrust Bank that included a revolving credit facility and term loan (the “Amended and Restated Credit Agreement”). The proceeds from the Amended and Restated Credit Agreement were used to repurchase the Company's Class A Common Stock and refinance amounts outstanding under the previously existing revolving credit facility with the same bank. The obligations of Malibu Boats LLC under the Amended and Restated Credit Agreement are currently guaranteed by its parent, the LLC, and its subsidiary, Malibu Boats Domestic International Sales Corp. and Malibu Australian Acquisition Corp. Malibu Boats, Inc. is not a party to the Amended and Restated Credit Agreement. The lending arrangements are required to be guaranteed by the LLC and the present and future domestic subsidiaries of Malibu Boats, LLC and are secured by substantially all of the assets of the LLC, Malibu Boats, LLC and Malibu Boats Domestic International Sales Corp., and those of any future domestic subsidiary pursuant to a security agreement. The revolving credit facility and term loan mature on April 2, 2020. The Amended and Restated Credit Agreement is comprised of a $25,000 revolving commitment, none of which was outstanding as of March 31, 2016 , and a $80,000 term loan, which was subject to quarterly installments of $1,500 per quarter until March 31, 2016. The quarterly installments are now $2,000 per quarter until March 31, 2019 and $2,500 per quarter thereafter. Borrowings under the Amended and Restated Credit Agreement bear interest at a rate equal to either, at the Borrower's option, (i) the highest of the prime rate, the Federal Funds Rate plus 0.5% , or one-month LIBOR plus 1.00% (the “Base Rate”) or (ii) LIBOR, in each case plus an applicable margin ranging from 1.00% to 1.75% with respect to Base Rate borrowings and 2.00% to 2.75% with respect to LIBOR borrowings. The applicable margin will be based upon the consolidated leverage ratio of the LLC and its subsidiaries calculated on a consolidated basis. The Borrower will also be required to pay a commitment fee for the unused portion of the revolving credit facility, which will range from 0.25% to 0.40% per annum, depending on the LLC’s and its subsidiaries’ consolidated leverage ratio. At March 31, 2016 , the Company had an aggregate total of $74,000 outstanding under the term loan. The weighted average interest rate on the term loan was 2.95% for the nine month period ended March 31, 2016 . The Company also has a swingline line of credit from SunTrust Bank in the principal amount of up to $5,000 due on or before April 2, 2020. Any amounts drawn under the swingline line of credit reduce the capacity under the revolving credit facility. As of March 31, 2016 , the Company had no outstanding balance under the swingline facility. Under the Amended and Restated Credit Agreement, the Company has the ability to issue letters of credit up to $5,000 . This letter of credit availability may be reduced by borrowings under the revolving line of credit. The Company’s access to these letters of credit expires April 2, 2020 with the expiration of access to the revolving commitment. As of March 31, 2016 , the Company had issued letters of credit for $100 . The Amended and Restated Credit Agreement permits prepayment without any penalties. It also requires prepayments from the net cash proceeds received by the Borrower or any guarantors from certain asset sales and recovery events, subject to certain reinvestment rights, and from excess cash flow, subject to the terms and conditions of the Amended and Restated Credit Agreement. It contains certain customary representations and warranties, and notice requirements for the occurrence of specific events such as the occurrence of any event of default, or pending or threatened litigation. The Amended and Restated Credit Agreement requires compliance with certain financial covenants that the Company believes are usual for facilities and transactions of this type, including a minimum ratio of EBITDA to fixed charges and a maximum ratio of total debt to EBITDA. The Amended and Restated Credit Agreement also contains certain restrictive covenants, which, among other things, place limits on the LLC's activities and those of its subsidiaries, the incurrence of additional indebtedness and additional liens on property and limit the future payment of dividends or distributions. For example, the Amended and Restated Credit Agreement generally prohibits the LLC, Malibu Boats, LLC and Malibu Boats Domestic International Sales Corp. from paying dividends or making distributions, including to Malibu Boats, Inc. The Amended and Restated Credit Agreement permits, however, distributions based on a member’s allocated taxable income, distributions to fund payments that are required under the tax receivable agreement, payments pursuant to stock option and other benefit plans up to $2,000 in any fiscal year, dividends and distributions within the loan parties and dividends payable solely in interests of classes of securities. In addition, the LLC may make dividends and distributions of up to $6,000 in any fiscal year, subject to compliance with other financial covenants. The credit agreement specifies permitted liens, permitted investments and permitted debt. Affirmative covenants governing the timing of monthly, quarterly and annual financial reporting are also included in the credit agreement. In connection with the Amended and Restated Credit Agreement, the Company capitalized $1,224 in deferred financing costs. These costs were classified as other assets, net and are being amortized over the term of the Amended and Restated Credit Agreement into interest expense using the effective interest method. Amendment to Credit Agreement On February 3, 2016, Malibu Boats, LLC entered into an amendment to its Amended and Restated Credit Agreement, with Malibu Boats Holdings, LLC, certain subsidiaries of Malibu Boats, LLC parties thereto, as guarantors, the lenders parties thereto, and SunTrust Bank, as administrative agent, swingline lender and issuing bank (the “First Amendment”). The First Amendment revised the Amended and Restated Credit Agreement to, among other things, permit the Repurchase Program up to $15,000 . Covenant Compliance As of March 31, 2016 , the Company is in full compliance with the terms of the Amended and Restated Credit Agreement, including all related covenants. Interest Rate Swap On July 1, 2015, the Company entered into a five year floating to fixed interest rate swap with an effective start date of July 1, 2015. The swap is based on a one-month LIBOR rate versus a 1.52% fixed rate on a notional value of $39,250 , which under terms of the Amended and Restated Credit Agreement is equal to 50% of the outstanding balance of the term loan at the time of the swap arrangement. Under ASC Topic 815, Derivatives and Hedging, all derivative instruments are recorded on the consolidated balance sheets at fair value as either short term or long term assets or liabilities based on their anticipated settlement date. Refer to Fair Value Measurements in Note 10. The Company has elected not to designate its interest rate swap as a hedge; therefore, changes in the fair value of the derivative instrument are being recognized in earnings in the Company's unaudited condensed consolidated statements of operations and comprehensive income (loss). During the three and nine months ended March 31, 2016 , the Company recorded a loss of $510 and a loss of $685 , respectively, for the change in fair value of the interest rate swap, which is included in interest expense in the unaudited condensed consolidated statements of operations and comprehensive income (loss).

Tax Receivable Agreement Liabil

Tax Receivable Agreement Liability	9 Months Ended
	Mar. 31, 2016
Tax Receivable Agreement [Abstract]
Tax Receivable Agreement Liability	Tax Receivable Agreement Liability The Company has a Tax Receivable Agreement with the pre-IPO owners of the LLC that provides for the payment by the Company to the pre-IPO owners (or their permitted assignees) of 85% of the amount of the benefits, if any, that the Company is deemed to realize as a result of (i) increases in tax basis and (ii) certain other tax benefits related to the Company entering into the Tax Receivable Agreement, including those attributable to payments under the Tax Receivable Agreement. These payment obligations are obligations of the Company and not of the LLC. For purposes of the Tax Receivable Agreement, the benefit deemed realized by the Company will be computed by comparing the actual income tax liability of the Company (calculated with certain assumptions) to the amount of such taxes that the Company would have been required to pay had there been no increase to the tax basis of the assets of the LLC as a result of the purchases or exchanges, and had the Company not entered into the Tax Receivable Agreement. The following table reflects the changes to the Company's Tax Receivable Agreement liability: As of March 31, 2016 As of June 30, 2015 Beginning balance $ 96,470 $ 13,636 Additions to tax receivable agreement: Follow-on Offering on July 15, 2014 — 34,028 Tender Offer on April 15, 2015 — 23,969 Secondary Offering on May 27, 2015 — 24,837 Exchange of LLC Units for Class A Common Stock 118 — Payments under tax receivable agreement — — 96,588 96,470 Less current portion under tax receivable agreement (2,969 ) (2,969 ) Ending balance $ 93,619 $ 93,501 The Tax Receivable Agreement further provides that, upon certain mergers, asset sales or other forms of business combinations or other changes of control, the Company (or its successor) would owe to the pre-IPO owners of the LLC a lump-sum payment equal to the present value of all forecasted future payments that would have otherwise been made under the Tax Receivable Agreement that would be based on certain assumptions, including a deemed exchange of LLC Units and that the Company would have sufficient taxable income to fully utilize the deductions arising from the increased tax basis and other tax benefits related to entering into the Tax Receivable Agreement. The Company also is entitled to terminate the Tax Receivable Agreement, which, if terminated, would obligate the Company to make early termination payments to the pre-IPO owners of the LLC. In addition, a pre-IPO owner may elect to unilaterally terminate the Tax Receivable Agreement with respect to such pre-IPO owner, which would obligate the Company to pay to such existing owner certain payments for tax benefits received through the taxable year of the election. As of March 31, 2016 , the Company recorded deferred tax assets of $111,070 associated with basis differences in assets upon acquiring an interest in Malibu Boats Holdings, LLC and pursuant to making an election under Section 754 of the Internal Revenue Code of 1986 (the "Internal Revenue Code"), as amended. The aggregate Tax Receivable Agreement liability represents 85% of the tax benefits that the Company expects to receive in connection with the Section 754 election. In accordance with the Tax Receivable Agreement, the first payment is anticipated approximately 75 days after filing the federal tax return which occurred on March 15, 2016.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements In determining the fair value of certain assets and liabilities, the Company employs a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. As defined in ASC Topic 820, Fair Value Measurements and Disclosures , fair value is the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (i.e., the exit price). Financial assets and financial liabilities recorded on the consolidated balance sheets at fair value are categorized based on the reliability of inputs to the valuation techniques as follows: • Level 1—Financial assets and financial liabilities whose values are based on unadjusted quoted prices in active markets for identical assets. • Level 2—Financial assets and financial liabilities whose values are based on quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in non-active markets; or valuation models whose inputs are observable, directly or indirectly, for substantially the full term of the asset or liability. • Level 3—Financial assets and financial liabilities whose values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect the Company’s estimates of the assumptions that market participants would use in valuing the financial assets and financial liabilities. The hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level in the fair value hierarchy within which the fair value measurement in its entirety falls has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Assets and liabilities that had recurring fair value measurements were as follows: Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016: Interest rate swap not designated as cash flow hedge $ 685 $ — $ 685 $ — Total liabilities at fair value $ 685 $ — $ 685 $ — Fair value measurements for the Company’s interest rate swap are classified under Level 2 because such measurements are based on significant other observable inputs. There were no transfers of assets or liabilities between Level 1 and Level 2 as of March 31, 2016 or June 30, 2015 . The Company’s nonfinancial assets and liabilities that have nonrecurring fair value measurements include property, plant and equipment, goodwill and intangibles. In assessing the need for goodwill impairment, management relies on a number of factors, including operating results, business plans, economic projections, anticipated future cash flows, transactions and marketplace data. Accordingly, these fair value measurements fall in Level 3 of the fair value hierarchy. The Company generally uses projected cash flows, discounted as necessary, to estimate the fair values of property, plant and equipment and intangibles using key inputs such as management’s projections of cash flows on a held-and-used basis (if applicable), management’s projections of cash flows upon disposition and discount rates. Accordingly, these fair value measurements fall in Level 3 of the fair value hierarchy. These assets and certain liabilities are measured at fair value on a nonrecurring basis as part of the Company’s impairment assessments and as circumstances require.

Income Taxes

Income Taxes	9 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax	Income Taxes Malibu Boats, Inc. is taxed as a C corporation for U.S. income tax purposes and is therefore subject to both federal and state taxation at a corporate level. The LLC continues to operate in the United States as a partnership for U.S. federal income tax purposes. Income taxes are computed in accordance with ASC Topic 740, Income Taxes , and reflect the net tax effects of temporary differences between the financial reporting carrying amounts of assets and liabilities and the corresponding income tax amounts. The Company has deferred tax assets and liabilities and maintains valuation allowances where it is more likely than not that all or a portion of deferred tax assets will not be realized. To the extent the Company determines that it will not realize the benefit of some or all of its deferred tax assets, such deferred tax assets will be adjusted through the Company’s provision for income taxes in the period in which this determination is made. As of March 31, 2016 , the Company recorded a valuation allowance of $420 against deferred tax assets related to state net operating losses generated by amortization deductions (with respect to the Section 754 election) that are reported in the Tennessee corporate tax return without offsetting income, which is taxable at the LLC. The Company’s consolidated interim effective tax rate is based upon expected annual income from operations, statutory tax rates and tax laws in the various jurisdictions in which the Company operates. Significant or unusual items, including adjustments to accruals for tax uncertainties, are recognized in the quarter in which the related event occurs. For the three months ended March 31, 2016 and 2015 , the Company's effective tax rate was 38.7% and 30.9% , respectively. For the nine months ended March 31, 2016 and 2015 , the Company’s effective tax rate was 35.7% and 26.4% , respectively. The principal differences in the Company's effective tax rate with comparable historical periods presented and the statutory federal income tax rate of 35% relate to the impact of the non-controlling interests in the LLC, which is a pass-through entity for U.S. federal tax purposes, and state taxes. The Company's effective tax rate for the nine months ended March 31, 2016 and 2015 also reflects the impact of the Company's share of the LLC's permanent items such as non-deductible stock compensation expense attributable to profits interests. Additionally, the Company's effective tax rate for the nine months ended March 31, 2016 includes the benefit of deductions under Section 199 of the Internal Revenue Code and expense to establish a valuation allowance against state net operating losses that are not more likely than not to be realized.

Stock-Based Compensation

Stock-Based Compensation	9 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation On January 6, 2014, the Company’s Board of Directors adopted the Incentive Plan. The Incentive Plan, which became effective on January 1, 2014, reserves for issuance up to 1,700,000 shares of Malibu Boats, Inc. Class A Common Stock for the Company’s employees, consultants, members of its board of directors and other independent contractors at the discretion of the compensation committee. Incentive stock awards authorized under the Incentive Plan include unrestricted shares of Class A Common Stock, stock options, stock appreciation rights, restricted stock, restricted stock units, dividend equivalent awards and performance awards. As of March 31, 2016 , 1,391,816 shares remain available for future issuance under the Incentive Plan. On November 6, 2015, the Company granted 130,564 restricted stock unit and restricted stock awards to certain key employees. The grant date fair value of these awards was $1,994 based on a stock price of $15.27 per share on the date of grant. Under the terms of the agreements, approximately 12% of the awards vested immediately on the grant date, approximately 38% vest in substantially equal annual installments over a three or four year period, and the remaining 50% of the awards vest in tranches based on the achievement of annual or cumulative performance targets. Compensation costs associated with performance based awards are recognized over the requisite service period based on probability of achievement in accordance with ASC Topic 718, Compensation—Stock Compensation . For the nine months ended March 31, 2016, compensation costs recognized for awards that vested immediately were $233 . Readers should refer to Note 13 to the fiscal 2015 audited consolidated financial statements contained in the Company's Annual Report on Form 10-K for the fiscal year ended June 30, 2015, for additional information related to the Company's other awards and the Incentive Plan. The following is a summary of the changes in non-vested restricted shares for the nine months ended March 31, 2016 : Number of Restricted Stock Units Outstanding Weighted Average Grant Date Fair Value Total Non-vested Restricted Stock Units as of June 30, 2015 44,775 $ 20.20 Granted 170,205 15.11 Vested (54,896 ) 14.78 Forfeited (8,188 ) 20.13 Total Non-vested Restricted Stock Units as of March 31, 2016 151,896 $ 16.47 Stock compensation expense attributable to the Company's share-based equity awards was $459 and $314 for the three months ended March 31, 2016 and 2015, respectively and $1,464 and $1,131 for the nine months ended March 31, 2016 and 2015, respectively. Stock compensation expense attributed to share-based equity awards issued under the Incentive Plan and under the previously existing LLC Agreement is recognized on a straight-line basis over the terms of the respective awards and is included in general and administrative expense in the Company's unaudited condensed consolidated statement of operations and comprehensive income (loss). The cash flow effects resulting from share-based awards were reflected as noncash operating activities. As of March 31, 2016 and June 30, 2015 , unrecognized compensation cost related to nonvested, share-based compensation was $2,617 and $2,258 , respectively. As of March 31, 2016 , the weighted average years outstanding for unvested awards under the Incentive Plan and under the previously existing LLC Agreement were 2.9 and 0.5 years, respectively. During the nine months ended March 31, 2016 , the Company withheld approximately 7,954 shares at an aggregate cost of approximately $144 , as permitted by the applicable equity award agreements, to satisfy employee tax withholding requirements for employee share-based equity awards that have vested. Awards vesting during the nine months ended March 31, 2016 include 39,641 fully vested restricted stock units issued to non-employee directors for their services as directors for the Company.

Net Earnings Per Share

Net Earnings Per Share	9 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Net Earnings Per Share	Net Earnings Per Share Basic net earnings per share of Class A Common Stock is computed by dividing net earnings attributable to the Company's earnings by the weighted average number of shares of Class A Common Stock outstanding during the period. The weighted average number of shares of Class A Common Stock outstanding used in computing basic net earnings per share includes fully vested restricted stock units awarded to directors that are entitled to participate in distributions to common stockholders through receipt of additional units of equivalent value to the dividends paid to Class A Common stockholders . The portion of consideration paid in Class A Common Stock related to the acquisition of Malibu Boats Pty. Ltd. that is subject to a time-based restriction is also included in the denominator. Diluted net earnings per share of Class A Common Stock is computed similarly to basic net earnings per share except the weighted average shares outstanding are increased to include additional shares from the assumed exercise of any common stock equivalents using the treasury method, if dilutive. The Company’s LLC Units are considered common stock equivalents for this purpose. The number of additional shares of Class A Common Stock related to these common stock equivalents is calculated using the treasury stock method. Basic and diluted net earnings per share of Class A Common Stock for the three and nine months ended March 31, 2016 and 2015 have been computed as follows (in thousands, except share and per share amounts): Three Months Ended Nine Months Ended March 31, 2016 March 31, 2015 March 31, 2016 March 31, 2015 Basic: Net income attributable to Malibu Boats, Inc. $ 5,776 $ 4,365 $ 14,438 $ 9,008 Shares used in computing basic net income per share: Weighted-average Class A Common Stock 17,868,896 15,608,657 17,876,726 15,536,627 Weighted-average participating restricted stock units convertible into Class A Common Stock 106,818 63,265 91,380 62,410 Basic weighted-average shares outstanding 17,975,714 15,671,922 17,968,106 15,599,037 Basic net income per share $ 0.32 $ 0.28 $ 0.80 $ 0.58 Diluted: Net income attributable to Malibu Boats, Inc. $ 5,776 $ 4,365 $ 14,438 $ 9,008 Shares used in computing diluted net income per share: Basic weighted-average shares outstanding 17,975,714 15,671,922 17,968,106 15,599,037 Restricted stock units granted to employees 27,144 4,321 54,233 1,278 Diluted weighted-average shares outstanding 1 18,002,858 15,676,243 18,022,339 15,600,315 Diluted net income per share $ 0.32 $ 0.28 $ 0.80 $ 0.58 1 The Company excluded 1,484,611 and 7,001,844 potentially dilutive shares from the calculation of diluted net income per share for the three months ended March 31, 2016 and 2015 and 1,415,723 and 7,001,844 potentially dilutive shares from the calculation of diluted net income per share for nine months ended March 31, 2016 and 2015 , as these shares would have been antidilutive. The shares of Class B Common Stock do not share in the earnings or losses of Malibu Boats, Inc. and are therefore not included in the calculation. Accordingly, basic and diluted net earnings per share of Class B Common Stock has not been presented.

Commitment and Contingencies

Commitment and Contingencies	9 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Repurchase Commitments In connection with its dealers’ wholesale floor-plan financing of boats, the Company has entered into repurchase agreements with various lending institutions for sales generated from both the U.S. and Australia operating segments. The reserve methodology used to record an estimated expense and loss reserve in each accounting period is based upon an analysis of likely repurchases based on current field inventory and likelihood of repurchase. Subsequent to the inception of the repurchase commitment, the Company evaluates the likelihood of repurchase and adjusts the estimated loss reserve and related statement of operations account accordingly. This potential loss reserve is presented in accrued liabilities in the accompanying unaudited condensed consolidated balance sheets. If the Company were obligated to repurchase a significant number of units under any repurchase agreement, its business, operating results and financial condition could be adversely affected. Repurchases and subsequent sales are recorded as a revenue transaction. The net difference between the original repurchase price and the resale price is recorded against the loss reserve and presented in cost of goods sold in the accompanying unaudited condensed consolidated statement of operations and comprehensive income (loss). During the nine months ended March 31, 2016 , the Company agreed to repurchase three units from the lender of two of its former dealers. The total losses on these repurchases were less than $ 30 . Other than these repurchase commitments, the Company has not repurchased another unit from lenders since July 1, 2010. Accordingly, the Company did not carry a reserve for repurchase as of March 31, 2016 or June 30, 2015 , respectively. Contingencies Certain conditions may exist which could result in a loss, but which will only be resolved when future events occur. The Company, in consultation with its legal counsel, assesses such contingent liabilities, and such assessments inherently involve an exercise of judgment. If the assessment of a contingency indicates that it is probable that a loss has been incurred, the Company accrues for such contingent loss when it can be reasonably estimated. If the assessment indicates that a potentially material loss contingency is not probable but reasonably estimable, or is probable but cannot be estimated, the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, is disclosed. Estimates of potential legal fees and other directly related costs associated with contingencies are not accrued but rather are expensed as incurred. Except as disclosed below under "Legal Proceedings," management does not believe there are any pending claims (asserted or unasserted) at March 31, 2016 (unaudited) or June 30, 2015 that may have a material adverse impact on the Company’s financial condition, results of operations or cash flows. Legal Proceedings On August 27, 2010, Pacific Coast Marine Windshields Ltd., or "PCMW," filed suit against the Company and certain third parties, including Marine Hardware, Inc., a third-party supplier of windshields to the Company, in the U.S. District Court for the Middle District of Florida seeking monetary and injunctive relief. PCMW was a significant supplier of windshields to the Company through 2008, when the Company sought an alternative vendor of windshields in response to defective product supplied by PCMW. PCMW’s amended complaint alleged, among other things, infringement of a design patent and two utility patents related to marine windshields, copyright infringement and misappropriation of trade secrets. The Company denied any liability arising from the causes of action alleged by PCMW and filed a counter claim alleging PCMW’s infringement of one of the Company's patents, conversion of two of the patents asserted against the Company, unfair competition and breach of contract. In September 2014, the Company entered into a settlement agreement with PCMW pursuant to which the Company agreed to pay $20,000 in cash to the plaintiffs, PCMW and Darren Bach, and the parties released each other from all past and present claims. Further, the plaintiffs, including PCMW, agreed not to sue on now-existing intellectual property rights. The Company recorded a one-time charge of $20,000 in connection with the settlement for the fiscal year ended June 30, 2014 and the Company paid $20,000 on October 6, 2014. On October 31, 2013, the Company filed suit against Nautique Boat Company, Inc., or "Nautique," in the U.S. District Court for the Eastern District of Tennessee alleging infringement of two of the Company's patents and seeking monetary and injunctive relief. This Tennessee lawsuit was a re-filing of a California patent infringement lawsuit against Nautique that was dismissed without prejudice on October 31, 2013. On November 1, 2013, Nautique filed for declaratory judgment in the U.S. District Court for the Middle District of Florida, claiming that it did not infringe the two patents identified in the original complaint in the Tennessee lawsuit. The Tennessee court enjoined Nautique from maintaining the Florida lawsuit which was partially duplicative. Nautique dismissed the Florida lawsuit to comply with the Tennessee court’s ruling. On December 13, 2013, the Company amended the Company's complaint to add another of its patents to the Tennessee lawsuit. All three patents in the case relate to the Company's proprietary wake surfing technology. On June 27, 2014, Nautique filed a petition with the U.S. Patent and Trademark Office, or “PTO,” requesting institution of an Inter Partes Review, or “IPR,” of the Company’s U.S. Pat. No. 8,539,897, one of the three patents at issue in the Tennessee litigation. On February 6, 2015, the Company and Nautique entered into a Settlement Agreement (the "Nautique Settlement Agreement") to settle the patent infringement lawsuit. Under the terms of the Nautique Settlement Agreement, Nautique made a one-time payment of $2,250 and entered into a license agreement for the payment of future royalties for boats sold by Nautique using the licensed technology. The parties agreed to dismiss all claims in the patent litigation and jointly request the PTO to terminate the IPR. On February 17, 2015, the parties dismissed the patent litigation with prejudice and on February 25, 2015, the U.S. Patent and Trademark Office terminated the IPR. On June 29, 2015, the Company filed suit against MasterCraft Boat Company, LLC, or "MasterCraft," in the U.S. District Court for the Eastern District of Tennessee, seeking monetary and injunctive relief. The Company's complaint alleged MasterCraft's infringement of a utility patent related to wake surfing technology. MasterCraft denied liability arising from the causes of action alleged in the Company's complaint and filed a counterclaim alleging non-infringement and invalidity of the asserted patent. On August 13, 2015, MasterCraft filed a motion for summary judgment of non-infringement, which the Company opposed. On February 11, 2015, the Court denied MasterCraft’s motion for summary judgment as premature, without prejudice to MasterCraft re-filing the motion after claim construction and further discovery. On December 11, 2015, the Court issued a scheduling order setting deadlines for discovery and other events in the litigation, leading up to a trial beginning on May 1, 2017. The parties are currently engaged in fact discovery. The Company intends to vigorously pursue this litigation to enforce its rights in its patented technology and believes that MasterCraft's counterclaims are without merit. On February 16, 2016, the Company filed a second suit against MasterCraft in the U.S. District Court for the Eastern District of Tennessee, seeking monetary and injunctive relief. The Company’s complaint alleges MasterCraft’s infringement of another utility patent related to wake surfing technology. On March 14, 2016, MasterCraft filed a partial motion to dismiss, asking the Court to dismiss the Company’s claim for willful infringement. On the same date, MasterCraft filed a motion for an extension of time to respond to the rest of the Company’s complaint. The Court has not yet decided MasterCraft’s motion to dismiss or motion for an extension of time. Other than the motion to dismiss the Company’s claim for willful infringement, MasterCraft has not yet responded to the Company’s complaint. The Court has not yet issued a scheduling order, and discovery has not yet begun. The Company intends to vigorously pursue this litigation to enforce its rights in its patented technology. On September 30, 2015, Great Wakes Boating, Inc. filed suit against the Company, Sunny Marine, LLC, Norris Companies a/k/a Norris Docks, LLC, Wayne Wilson, Scott Davenport and certain former employees of the Company and other individuals, in the Chancery Court for Anderson County, Tennessee seeking monetary and injunctive relief. The second amended complaint alleges inducement to breach contract, misrepresentation, promissory estoppel, violations of the Tennessee Uniform Trade Secrets Act and civil conspiracy by the Company and Messrs. Wilson, and Davenport. The Company believes the claims by Great Wakes Boating are without merit and plans to vigorously defend the lawsuit.

Segment Information

Segment Information	9 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Segment Information	Segment Information The following tables present financial information for the Company’s reportable segments for the three and nine months ended March 31, 2016 and 2015, respectively: Three Months Ended March 31, 2016 Nine Months Ended March 31, 2016 U.S. Australia Eliminations Total U.S. Australia Eliminations Total Net sales $ 66,071 $ 5,503 $ (3,035 ) $ 68,539 $ 176,972 $ 15,666 $ (6,353 ) $ 186,285 Affiliate (or intersegment) sales 3,035 — (3,035 ) — 6,353 — (6,353 ) — Net sales to external customers 63,036 5,503 — 68,539 170,619 15,666 — 186,285 Net income (loss) before provision for income taxes 10,635 230 (249 ) 10,616 25,094 347 (225 ) 25,216 Total assets 209,697 18,092 (18,081 ) 209,708 209,697 18,092 (18,081 ) 209,708 Three Months Ended March 31, 2015 Nine Months Ended March 31, 2015 U.S. Australia Eliminations Total U.S. Australia Eliminations Total Net sales $ 61,283 $ 5,287 $ (1,808 ) $ 64,762 $ 162,032 $ 9,643 $ (3,770 ) $ 167,905 Affiliate (or intersegment) sales 1,808 — (1,808 ) — 3,770 — (3,770 ) — Net sales to external customers 59,475 5,287 — 64,762 158,262 9,643 — 167,905 Net income (loss) before provision for income taxes 10,791 541 (275 ) 11,057 21,481 333 (610 ) 21,204 Total assets 139,806 19,108 (18,680 ) 140,234 139,806 19,108 (18,680 ) 140,234

Organization, Basis of Presen22

Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of presentation	Basis of Presentation The accompanying unaudited interim condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") for interim condensed financial statements and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all information and disclosures of results of operations, financial position and changes in cash flow in conformity with GAAP for complete financial statements. Such statements should be read in conjunction with the audited consolidated financial statements and notes thereto of Malibu Boats, Inc. and subsidiaries for the year ended June 30, 2015 included in the Company's Annual Report on Form 10-K. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments considered necessary to present fairly the Company’s financial position at March 31, 2016 and the results of its operations and the cash flows for the nine month periods ended March 31, 2016 and March 31, 2015 . Operating results for the nine months ended March 31, 2016 are not necessarily indicative of the results that may be expected for the full year ending June 30, 2016 . Certain reclassifications have been made to the prior period presentation to conform to the current period presentation. Units and shares are presented as whole numbers while all dollar amounts are presented in thousands, unless otherwise noted.
Principals of consolidation	Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the operations and accounts of the Company and all subsidiaries thereof. All intercompany balances and transactions have been eliminated upon consolidation.
Recent accounting pronouncements	Recent Accounting Pronouncements In March 2016, the FASB issued Accounting Standards Update ("ASU") 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . This guidance identifies areas for simplification involving several aspects of accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, as well as certain classifications on the statement of cash flows. This ASU is effective for annual reporting periods beginning after December 15, 2016, and interim periods within those annual periods with early adoption permitted. The Company is currently assessing the impact that adopting this new accounting standard will have on its consolidated financial statements and footnote disclosures, but does not expect it will have a material impact. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). This guidance establishes a right-of-use (“ROU”) model that requires a lessee to record a ROU asset and a lease liability on the balance sheet for all leases with terms longer than 12 months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is currently assessing the potential impact of this ASU on its consolidated financial statements and footnote disclosures. In November 2015, the FASB issued ASU 2015-17, Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. This guidance requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. This ASU will become effective for annual reporting periods beginning after December 15, 2016, and interim periods within those annual periods with early adoption permitted. The Company is currently evaluating the impact of adopting this ASU, but does not expect it will have a material impact. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . This ASU changes the measurement principle for inventories valued under the first-in, first-out ("FIFO") or weighted-average methods from the lower of cost or market to the lower of cost and net realizable value. Net realizable value is defined by the FASB as estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. This ASU does not change the measurement principles for inventories valued under the last-in, first-out ("LIFO") method. This amendment is effective for fiscal years beginning after December, 15, 2016, including interim periods within those fiscal years and should be applied prospectively with earlier application permitted as of the beginning of an interim or annual reporting period. The Company is currently evaluating the impact of adopting this ASU, but does not expect it will have a material impact. In April 2015, the FASB issued ASU 2015-05, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement . This ASU amended the ASC to clarify guidance regarding cloud computing arrangements and if they would be accounted for as a license of internal-use software. If the arrangement does not contain a software license, it must be accounted for as a service contract. The ASU may be applied either retrospectively or prospectively and is effective for fiscal years, and the interim periods thereafter, beginning after December 15, 2015, with early adoption permitted. The Company is currently evaluating the impact of adopting this ASU, but does not expect it will have a material impact. In April 2015, the FASB issued ASU 2015-03, Interest—Imputation of Interest , which intends to simplify the presentation of debt issuance costs. Under current GAAP, debt issuance costs are reported on the balance sheet as assets and amortized as interest expense. ASU 2015-03 requires that they be presented on the balance sheet as a direct deduction from the carrying amount of the related debt liability, which is similar to the presentation of debt discounts or premiums. The costs will continue to be amortized to interest expense using the effective interest method. ASU 2015-03 is effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Early adoption is permitted. The ASU requires retrospective application. The adoption of this ASU is not expected to have a material impact on the Company's consolidated financial statements and related disclosures. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which specifies how and when to recognize revenue as well as providing informative, relevant disclosures. In August 2015, FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date, to extend the mandatory effective date by one year. ASU 2014-09 will become effective for fiscal years beginning after December 15, 2017. The Company is currently evaluating the impact of this ASU on its consolidated financial statements and related disclosures, but does not expect it will have a material impact. There are no other new accounting pronouncements that are expected to have a significant impact on the Company's unaudited condensed consolidated financial statements and related disclosures.

Non-controlling Interest (Table

Non-controlling Interest (Tables)	9 Months Ended
	Mar. 31, 2016
Noncontrolling Interest [Abstract]
Non-controlling Interest	The ownership of Malibu Boats Holdings, LLC is summarized as follows: As of March 31, 2016 As of June 30, 2015 Units Ownership % Units Ownership % Non-controlling LLC Unit holders ownership in Malibu Boats Holdings, LLC 1,404,923 7.3 % 1,419,094 7.4 % Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC 17,919,408 92.7 % 17,858,726 92.6 % 19,324,331 100.0 % 19,277,820 100.0 %
Schedule of Noncontrolling Interest	The changes in the balance of the Company's non-controlling interest are as follows: Balance of non-controlling interest as of June 30, 2015 $ 3,898 Allocation of income to non-controlling LLC Unit holders for period 1,767 Distributions paid and payable to non-controlling LLC Unit holders for period (1,094 ) Reallocation of non-controlling ownership interests in exchange for Class A Common Stock (39 ) Balance of non-controlling interest as of March 31, 2016 $ 4,532

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Mar. 31, 2016
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	The following table summarizes the purchase price allocation based on the fair values of the assets acquired and liabilities of the Licensee assumed at the acquisition date: Consideration: Cash consideration paid $ 13,305 Equity consideration paid 2,837 Fair value of total consideration transferred $ 16,142 Recognized amounts of identifiable assets acquired and (liabilities assumed), at fair value: Cash $ 1,642 Accounts receivable 878 Inventories 5,023 Other current assets 195 Net property, plant, and equipment 1,191 Identifiable intangible assets 4,558 Other assets 45 Current liabilities (3,908 ) Deferred tax liabilities (1,407 ) Other liabilities (34 ) Fair value of assets acquired and liabilities assumed 8,183 Goodwill 7,959 Total purchase price $ 16,142
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	The fair value estimates for the Company's identifiable intangible assets acquired as part of the acquisition are as follows: Estimates of Fair Value Useful Life (in years) Reacquired franchise rights $ 1,579 5 Dealer relationships 2,808 15 Non-compete agreement 61 10 Backlog 110 0.3 Total $ 4,558
Business Acquisition, Pro Forma Information	The unaudited pro forma financial information is presented for informational purposes only and is not indicative of the results of operations that would have been achieved if the acquisition had taken place at the beginning of fiscal 2015 or of the results that may occur in the future: Three Months Ended March 31, Nine Months Ended March 31, 2016 2015 2016 2015 Net sales $ 68,539 $ 64,762 $ 186,285 $ 173,098 Net income 6,507 7,643 16,205 15,758 Net income attributable to Malibu Boats, Inc. 5,776 4,365 14,438 9,111 Basic earnings per share 0.32 0.28 0.80 0.59 Diluted earnings per share 0.32 0.28 0.80 0.59

Goodwill and Other Intangible25

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in the carrying amount of goodwill for the nine months ended March 31, 2016 were as follows: Goodwill as of June 30, 2015 $ 12,665 Effect of foreign currency changes on goodwill 11 Goodwill as of March 31, 2016 $ 12,676
Schedule of Acquired Finite-Lived Intangible Assets by Major Class	The components of other intangible assets were as follows: As of March 31, 2016 As of June 30, 2015 Estimated Useful Life (in years) Weighted Average Remaining Useful Life (in years) Reacquired franchise rights $ 1,380 $ 1,378 5 3.6 Dealer relationships 29,846 29,842 8-15 13.6 Patent 1,386 1,386 12 2.3 Trade name 24,667 24,667 15 5.4 Non-compete agreement 54 54 10 8.6 Backlog 96 96 0.3 0.0 Total 57,429 57,423 Less: Accumulated amortization (45,082 ) (43,428 ) Total other intangible assets, net $ 12,347 $ 13,995
Schedule of finite-lived intangible assets, future amortization expense	The estimated future amortization of definite-lived intangible assets is as follows: Fiscal years ending June 30: Remainder of 2016 $ 551 2017 2,205 2018 2,205 2019 2,099 2020 2,089 Thereafter 3,198 $ 12,347

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories, net consisted of the following: As of March 31, 2016 As of June 30, 2015 Raw materials $ 18,945 $ 15,990 Work in progress 2,514 1,933 Finished goods 3,700 3,399 Inventory obsolescence reserve (1,113 ) (929 ) Inventories, net $ 24,046 $ 20,393

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Mar. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and equipment, net consisted of the following: As of March 31, 2016 As of June 30, 2015 Land $ 254 $ 254 Leasehold improvements 6,986 4,527 Machinery and equipment 18,411 14,728 Furniture and fixtures 2,751 2,354 Construction in process 1,399 2,621 29,801 24,484 Less: Accumulated depreciation (11,896 ) (9,538 ) Property and equipment, net $ 17,905 $ 14,946

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Mar. 31, 2016
Product Warranties Disclosures [Abstract]
Product Warranties	Changes in the Company’s product warranty liability were as follows: As of March 31, 2016 As of June 30, 2015 Beginning balance $ 6,610 $ 6,164 Add: Additions to warranty provision 3,839 3,210 Additions for Australian acquisition — 308 Adjustments to preexisting warranties 151 92 Less: Warranty claims paid (2,857 ) (3,164 ) Ending balance $ 7,743 $ 6,610

Financing (Tables)

Financing (Tables)	9 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Schedule of Debt	Outstanding debt consisted of the following: As of March 31, 2016 As of June 30, 2015 Term loan $ 74,000 $ 78,500 Less current maturities (8,000 ) (6,500 ) Long term debt less current maturities $ 66,000 $ 72,000

Tax Receivable Agreement Liab30

Tax Receivable Agreement Liability (Tables)	9 Months Ended
	Mar. 31, 2016
Tax Receivable Agreement [Abstract]
Tax Receivable Agreement Liability	The following table reflects the changes to the Company's Tax Receivable Agreement liability: As of March 31, 2016 As of June 30, 2015 Beginning balance $ 96,470 $ 13,636 Additions to tax receivable agreement: Follow-on Offering on July 15, 2014 — 34,028 Tender Offer on April 15, 2015 — 23,969 Secondary Offering on May 27, 2015 — 24,837 Exchange of LLC Units for Class A Common Stock 118 — Payments under tax receivable agreement — — 96,588 96,470 Less current portion under tax receivable agreement (2,969 ) (2,969 ) Ending balance $ 93,619 $ 93,501

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Assets and Liabilities on Recurring Basis	Assets and liabilities that had recurring fair value measurements were as follows: Fair Value Measurements at Reporting Date Using Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) As of March 31, 2016: Interest rate swap not designated as cash flow hedge $ 685 $ — $ 685 $ — Total liabilities at fair value $ 685 $ — $ 685 $ —

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	9 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Summary of the Changes in Non-vested Restricted	The following is a summary of the changes in non-vested restricted shares for the nine months ended March 31, 2016 : Number of Restricted Stock Units Outstanding Weighted Average Grant Date Fair Value Total Non-vested Restricted Stock Units as of June 30, 2015 44,775 $ 20.20 Granted 170,205 15.11 Vested (54,896 ) 14.78 Forfeited (8,188 ) 20.13 Total Non-vested Restricted Stock Units as of March 31, 2016 151,896 $ 16.47

Net Earnings Per Share (Tables)

Net Earnings Per Share (Tables)	9 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Income per Share	Basic and diluted net earnings per share of Class A Common Stock for the three and nine months ended March 31, 2016 and 2015 have been computed as follows (in thousands, except share and per share amounts): Three Months Ended Nine Months Ended March 31, 2016 March 31, 2015 March 31, 2016 March 31, 2015 Basic: Net income attributable to Malibu Boats, Inc. $ 5,776 $ 4,365 $ 14,438 $ 9,008 Shares used in computing basic net income per share: Weighted-average Class A Common Stock 17,868,896 15,608,657 17,876,726 15,536,627 Weighted-average participating restricted stock units convertible into Class A Common Stock 106,818 63,265 91,380 62,410 Basic weighted-average shares outstanding 17,975,714 15,671,922 17,968,106 15,599,037 Basic net income per share $ 0.32 $ 0.28 $ 0.80 $ 0.58 Diluted: Net income attributable to Malibu Boats, Inc. $ 5,776 $ 4,365 $ 14,438 $ 9,008 Shares used in computing diluted net income per share: Basic weighted-average shares outstanding 17,975,714 15,671,922 17,968,106 15,599,037 Restricted stock units granted to employees 27,144 4,321 54,233 1,278 Diluted weighted-average shares outstanding 1 18,002,858 15,676,243 18,022,339 15,600,315 Diluted net income per share $ 0.32 $ 0.28 $ 0.80 $ 0.58 1 The Company excluded 1,484,611 and 7,001,844 potentially dilutive shares from the calculation of diluted net income per share for the three months ended March 31, 2016 and 2015 and 1,415,723 and 7,001,844 potentially dilutive shares from the calculation of diluted net income per share for nine months ended March 31, 2016 and 2015 , as these shares would have been antidilutive.

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables present financial information for the Company’s reportable segments for the three and nine months ended March 31, 2016 and 2015, respectively: Three Months Ended March 31, 2016 Nine Months Ended March 31, 2016 U.S. Australia Eliminations Total U.S. Australia Eliminations Total Net sales $ 66,071 $ 5,503 $ (3,035 ) $ 68,539 $ 176,972 $ 15,666 $ (6,353 ) $ 186,285 Affiliate (or intersegment) sales 3,035 — (3,035 ) — 6,353 — (6,353 ) — Net sales to external customers 63,036 5,503 — 68,539 170,619 15,666 — 186,285 Net income (loss) before provision for income taxes 10,635 230 (249 ) 10,616 25,094 347 (225 ) 25,216 Total assets 209,697 18,092 (18,081 ) 209,708 209,697 18,092 (18,081 ) 209,708 Three Months Ended March 31, 2015 Nine Months Ended March 31, 2015 U.S. Australia Eliminations Total U.S. Australia Eliminations Total Net sales $ 61,283 $ 5,287 $ (1,808 ) $ 64,762 $ 162,032 $ 9,643 $ (3,770 ) $ 167,905 Affiliate (or intersegment) sales 1,808 — (1,808 ) — 3,770 — (3,770 ) — Net sales to external customers 59,475 5,287 — 64,762 158,262 9,643 — 167,905 Net income (loss) before provision for income taxes 10,791 541 (275 ) 11,057 21,481 333 (610 ) 21,204 Total assets 139,806 19,108 (18,680 ) 140,234 139,806 19,108 (18,680 ) 140,234

Organization, Basis of Presen35

Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Details)	3 Months Ended	9 Months Ended
	Mar. 31, 2016USD ($)$ / shares	Mar. 31, 2016USD ($)Segment$ / shares	Mar. 31, 2015USD ($)shares	Feb. 01, 2016USD ($)	Jun. 30, 2014$ / shares
Class of Stock [Line Items]
Number of Reportable Segments | Segment		2
stock repurchase per share | $ / shares	$ 14.17
Stock Repurchased and Retired During Period, Value	$ 807,000		$ 807,000
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	$ 14,207,000	$ 14,207,000
Class A Common Stock [Member]
Class of Stock [Line Items]
Stock Repurchase Program, Authorized Amount				$ 15,000,000
Common stock, par value (per share) | $ / shares	$ 0.01	$ 0.01			$ 0.01
Stock Repurchased During Period, Shares | shares			55,746

Organization, Basis of Presen36

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Accounting Changes and Error Corrections (Details)	12 Months Ended
	Jun. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Noncontrolling Interest, Period Increase (Decrease)	11,687,439

Non-controlling Interest (Detai

Non-controlling Interest (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Jun. 30, 2015
Noncontrolling Interest [Line Items]
Number of LLC units outstanding	19,324,331		19,324,331		19,277,820
Ownership In Malibu Boats Holdings, LLC	100.00%		100.00%		100.00%
Common Units, Canceled	55,746
Tax distributions payable to non-controlling LLC Unit holders			$ 434	$ 915
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Balance of non-controlling interest as of June 30, 2015			3,898
Allocation of income to non-controlling LLC Unit holders for period	$ 731	$ 3,278	1,767	6,600
Distributions paid and payable to non-controlling LLC Unit holders for period			(1,162)
Reallocation of non-controlling ownership interests in exchange for Class A Common Stock			0
Balance of non-controlling interest as of March 31, 2016	$ 4,532		4,532
Noncontrolling Interest in LLC [Member]
Noncontrolling Interest [Line Items]
Tax distributions paid to non-controlling LLC Unit holders			660	687
Tax distributions payable to non-controlling LLC Unit holders			434	$ 915
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Distributions paid and payable to non-controlling LLC Unit holders for period			(1,094)
Reallocation of non-controlling ownership interests in exchange for Class A Common Stock			$ 39
Malibu Boat LLC [Member] | Noncontrolling Interest in LLC [Member]
Noncontrolling Interest [Line Items]
Number of LLC units outstanding	1,404,923		1,404,923		1,419,094
Ownership In Malibu Boats Holdings, LLC	7.30%		7.30%		7.40%
Parent Company [Member] | Parent [Member]
Noncontrolling Interest [Line Items]
Number of LLC units outstanding	17,919,408		17,919,408		17,858,726
Ownership In Malibu Boats Holdings, LLC	92.70%		92.70%		92.60%
Class A Common Stock [Member]
Noncontrolling Interest [Line Items]
Issuance LLC Units (in shares)			116,428
Class A Common Stock [Member]
Noncontrolling Interest [Line Items]
Stock Repurchased During Period, Shares				55,746

Acquisition (Details)

Acquisition (Details) - USD ($) $ / shares in Units, $ in Thousands	Oct. 23, 2014	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Jun. 30, 2015
Business Acquisition [Line Items]
Goodwill		$ 12,676			$ 12,676		$ 12,665
Net sales		68,539	$ 64,762		186,285	$ 167,905
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest		6,507	7,643		16,205	15,608
Australia Licensee [Member]
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 16,142
Cash consideration paid	13,305
Equity consideration paid	$ 2,837
Business combination, consideration transferred, equity valuation, duration	20 days
Business combination, consideration transferred, equity restriction, percentage	71.43%
Business combination, consideration transferred, equity restriction, period	2 years
Goodwill	$ 7,959
Business acquisition, transaction Costs							$ 824
Class A Common Stock [Member] | Common Stock [Member] | Australia Licensee [Member]
Business Acquisition [Line Items]
Issuance of common stock (in shares)	170,889
Stock Issued During Period, Value, Acquisitions	$ 17.11
Operating Segments [Member]
Business Acquisition [Line Items]
Net sales		68,539	64,762		186,285	167,905
Australia Segment [Member]
Business Acquisition [Line Items]
Net sales		5,503	5,287		15,666	9,643
Australia Segment [Member] | Operating Segments [Member]
Business Acquisition [Line Items]
Net sales		$ 5,503	$ 5,287	$ 9,643	15,666	$ 9,643
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest				$ 231	$ 243
Noncompete Agreements [Member]
Business Acquisition [Line Items]
Non-compete Agreement	10 years

Acquisition Estimated fair valu

Acquisition Estimated fair value of the assets acquired and liabilities (Details) - USD ($) $ in Thousands	Oct. 23, 2014	Mar. 31, 2016	Jun. 30, 2015
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill		$ 12,676	$ 12,665
Australia Licensee [Member]
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash consideration paid	$ 13,305
Equity consideration paid	2,837
Fair value of total consideration transferred	16,142
Cash	1,642
Accounts receivable	878
Inventories	5,023
Other current assets	195
Net property, plant, and equipment	1,191
Identifiable intangible assets	4,558
Other assets	45
Current liabilities	(3,908)
Deferred tax liabilities	(1,407)
Other liabilities	(34)
Fair value of assets acquired and liabilities assumed	8,183
Goodwill	7,959
Fair value of total consideration transferred	$ 16,142

Acquisition Intangible Assets A

Acquisition Intangible Assets Acquired (Details) - USD ($) $ in Thousands	Oct. 23, 2014	Mar. 31, 2016
Acquired Finite-Lived Intangible Assets [Line Items]
Estimates of Fair Value	$ 4,558
Franchise Rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimates of Fair Value	$ 1,579
Useful Life (in years)	5 years	5 years
Dealer Relationship [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimates of Fair Value	$ 2,808
Useful Life (in years)	15 years
Noncompete Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimates of Fair Value	$ 61
Useful Life (in years)	10 years	10 years
Order or Production Backlog [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Estimates of Fair Value	$ 110
Useful Life (in years)	3 months 22 days	3 months 22 days

Acquisition Pro forma (Details)

Acquisition Pro forma (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Business Acquisition [Line Items]
Net sales	$ 68,539	$ 64,762	$ 186,285	$ 167,905
Net income	6,507	7,643	16,205	15,608
Net income attributable to Malibu Boats, Inc.	$ 5,776	$ 4,365	$ 14,438	$ 9,008
Basic (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.58
Diluted (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.58
Pro Forma [Member]
Business Acquisition [Line Items]
Net sales	$ 68,539	$ 64,762	$ 186,285	$ 173,098
Net income	6,507	7,643	16,205	15,758
Net income attributable to Malibu Boats, Inc.	$ 5,776	$ 4,365	$ 14,438	$ 9,111
Basic (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.59
Diluted (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.59

Goodwill and Other Intangible42

Goodwill and Other Intangible Assets - Carrying Amount of Goodwill (Details) $ in Thousands	9 Months Ended
	Mar. 31, 2016USD ($)
Goodwill [Roll Forward]
Goodwill as of June 30, 2015	$ 12,665
Effect of foreign currency changes on goodwill	11
Goodwill as of March 31, 2016	$ 12,676

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Jun. 30, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 18,945	$ 15,990
Work in progress	2,514	1,933
Finished goods	3,700	3,399
Inventory obsolescence reserve	(1,113)	(929)
Inventories, net	$ 24,046	$ 20,393

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Jun. 30, 2015
Property, Plant and Equipment [Line Items]
Property equipment, gross	$ 29,801		$ 29,801		$ 24,484
Accumulated depreciation	(11,896)		(11,896)		(9,538)
Property and equipment, net	17,905		17,905		14,946
Depreciation	833	$ 622	2,449	$ 1,791
Land [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross	254		254		254
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross	6,986		6,986		4,527
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross	18,411		18,411		14,728
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross	2,751		2,751		2,354
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross	$ 1,399		$ 1,399		$ 2,621

Goodwill and Other Intangible45

Goodwill and Other Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Oct. 23, 2014	Mar. 31, 2016	Jun. 30, 2015
Goodwill [Line Items]
Gross Carrying Amount		$ 57,429	$ 57,423
Accumulated Amortization		(45,082)	(43,428)
Total other intangible assets, net		12,347	13,995
Franchise Rights [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 1,380	1,378
Estimated Useful Life (in years)	5 years	5 years
Weighted Average Remaining Useful Life (in years)		3 years 6 months 23 days
Dealer Relationship [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 29,846	29,842
Estimated Useful Life (in years)	15 years
Weighted Average Remaining Useful Life (in years)		13 years 6 months 23 days
Patents [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 1,386	1,386
Estimated Useful Life (in years)		12 years
Weighted Average Remaining Useful Life (in years)		2 years 3 months 29 days
Trade Names [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 24,667	24,667
Estimated Useful Life (in years)		15 years
Weighted Average Remaining Useful Life (in years)		5 years 4 months 29 days
Noncompete Agreements [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 54	54
Estimated Useful Life (in years)	10 years	10 years
Weighted Average Remaining Useful Life (in years)		8 years 6 months 23 days
Order or Production Backlog [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 96	$ 96
Estimated Useful Life (in years)	3 months 22 days	3 months 22 days
Weighted Average Remaining Useful Life (in years)		1 day
Minimum [Member] | Dealer Relationship [Member]
Goodwill [Line Items]
Estimated Useful Life (in years)		8 years
Maximum [Member] | Dealer Relationship [Member]
Goodwill [Line Items]
Estimated Useful Life (in years)		15 years

Goodwill and Other Intangible46

Goodwill and Other Intangible Assets - Intangible Assets - Future Amortization (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Jun. 30, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2016	$ 551
2,017	2,205
2,018	2,205
2,019	2,099
2,020	2,089
Thereafter	3,198
Net Book Value	$ 12,347	$ 13,995

Goodwill and Other Intangible47

Goodwill and Other Intangible Assets - Textuals (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 545	$ 593	$ 1,637	$ 1,912

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Jun. 30, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 6,610	$ 6,164
Add: Additions to warranty provision	3,839	3,210
Adjustments to preexisting warranties	(151)	(92)
Less: Warranty claims paid	(2,857)	(3,164)
Ending balance	7,743	6,610
Australia Licensee [Member]
Movement in Standard Product Warranty Accrual [Roll Forward]
Add: Additions to warranty provision	$ 0	$ 308
Malibu and Axis Products MY16 [Member]
Movement in Standard Product Warranty Accrual [Roll Forward]
Standard product warranty, period	5 years
Malibu boats [Member]
Movement in Standard Product Warranty Accrual [Roll Forward]
Standard product warranty, period	3 years
Axis boats MY15 and prior [Member]
Movement in Standard Product Warranty Accrual [Roll Forward]
Standard product warranty, period	2 years

Financing (Long-Term Debt Narra

Financing (Long-Term Debt Narratives) (Details) - USD ($)	Jul. 01, 2015	Apr. 02, 2015	Mar. 31, 2016	Mar. 31, 2015	Feb. 01, 2016	Jun. 30, 2015
Line of Credit Facility [Line Items]
Long-term Debt			$ 74,000,000			$ 78,500,000
Credit agreement distributions allowable, amount			2,000,000
Amount available for dividend distribution without affecting capital adequacy requirements			6,000,000
Derivative, Term of Contract	5 years
Fixed quarterly interest rate	1.52%
Derivative notional amount	$ 39,250
Outstanding Balance, Percent	50.00%
Change in fair value of interest rate swap			(685,000)	$ 0
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			25,000,000
Amount outstanding			0
Term Loan [Member]
Line of Credit Facility [Line Items]
Long-term Debt		$ 80,000,000
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			5,000,000
Amount outstanding			100,000
Swing Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			5,000,000
Amount outstanding			$ 0
Long-term Debt [Member]
Line of Credit Facility [Line Items]
Long-term Debt, Weighted Average Interest Rate			2.95%
London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Base Rate [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Minimum [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.25%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.00%
Minimum [Member] | Base Rate [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Maximum [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.40%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.75%
Maximum [Member] | Base Rate [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.75%
Debt Instrument, Redemption, Period One [Member] | Long-term Debt [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Periodic Payment		$ 1,500,000
Debt Instrument, Redemption, Period Two [Member] | Long-term Debt [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Periodic Payment		2,000,000
Debt Instrument, Redemption, Period Three [Member] | Long-term Debt [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Periodic Payment		2,500,000
U.S. Segment [Member]
Line of Credit Facility [Line Items]
Deferred Finance Costs, Gross		$ 1,224,000
Class A Common Stock [Member]
Line of Credit Facility [Line Items]
Stock Repurchase Program, Authorized Amount					$ 15,000,000

Financing Debt (Details)

Financing Debt (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Jun. 30, 2015
Debt Disclosure [Abstract]
Derivative, Gain on Derivative	$ (510)
Term loan	74,000	$ 78,500
Less current maturities	(8,000)	(6,500)
Long term debt less current maturities	$ 66,000	$ 72,000

Tax Receivable Agreement Liab51

Tax Receivable Agreement Liability (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Mar. 31, 2016	Jun. 30, 2015	Jun. 30, 2014
Tax Receivable Agreement [Line Items]
Deferred Tax Assets, Investment in Subsidiaries	$ 111,070
Tax receivable agreement, percentage of realized cash saving in tax to pass through	85.00%
Tax Receivable Agreement [Roll Forward]
Beginning balance	$ 93,501
Payments under tax receivable agreement	0	$ 0
Payable Pursuant To Tax Receivable Agreement	96,588	96,470	$ 13,636
Less current portion under tax receivable agreement	(2,969)	(2,969)
Ending balance	93,619	93,501
Follow-On Offering [Member]
Tax Receivable Agreement [Roll Forward]
Additions to tax receivable agreement:	0	34,028
Tender Offer [Member]
Tax Receivable Agreement [Roll Forward]
Additions to tax receivable agreement:	0	23,969
Secondary Offering [Member]
Tax Receivable Agreement [Roll Forward]
Additions to tax receivable agreement:	0	24,837
Exchange of LLC Units for Class A Shares [Member]
Tax Receivable Agreement [Roll Forward]
Additions to tax receivable agreement:	$ 118	$ 0

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Recurring [member] $ in Thousands	Mar. 31, 2016USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap not designated as cash flow hedge	$ 685
Total liabilities at fair value	685
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap not designated as cash flow hedge	0
Total liabilities at fair value	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap not designated as cash flow hedge	685
Total liabilities at fair value	685
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap not designated as cash flow hedge	0
Total liabilities at fair value	$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Valuation Allowance	$ 420,000		$ 420,000
Effective Income Tax Rate Reconciliation, Percent	38.70%	30.90%	35.70%	26.40%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			35.00%

Stock-Based Compensation Narrat

Stock-Based Compensation Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 06, 2015	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Jun. 30, 2015	Jan. 01, 2014
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Grant Date Fair Value	$ 1,994
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost				$ 233
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	130,564
Stock compensation expense		$ 459	$ 314	1,464	$ 1,131
Unrecognized compensation cost		$ 2,617		$ 2,617		$ 2,258
Shares Paid for Tax Withholding for Share Based Compensation				7,954
Payments Related to Tax Withholding for Share-based Compensation				$ 144
Vested				54,896
Granted	$ 15.27			$ 15.11
Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance in the Long-Term Incentive Plan							1,700,000
Share-based compensation arrangement by share-based payment award, number of shares available for grant		1,391,816		1,391,816
Weighted average years outstanding for unvested awards				2 years 11 months
Long-Term Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Issued for Services				39,641
Previously Existing LLC Agreement [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average years outstanding for unvested awards				6 months
Share-based Compensation Award, Tranche One [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	12.00%
Share-based Compensation Award, Tranche Two [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	38.00%
Share-based Compensation Award, Tranche Three [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	50.00%

Stock-Based Compensation Summar

Stock-Based Compensation Summary of Changes in Non-vested Restricted Shares (Details) - $ / shares	Nov. 06, 2015	Mar. 31, 2016
Number of Restricted Stock Units Outstanding
Forfeited		(8,188)
Restricted Stock [Member]
Number of Restricted Stock Units Outstanding
Total Non-vested Restricted Stock Units as of June 30, 2015		44,775
Granted		170,205
Vested		(54,896)
Total Non-vested Restricted Stock Units as of March 31, 2016		151,896
Weighted Average Grant Date Fair Value
Total Non-vested Restricted Stock Units as of June 30, 2015		$ 20.20
Granted	$ 15.27	15.11
Vested		14.78
Forfeited		20.13
Total Non-vested Restricted Stock Units as of March 31, 2016		$ 16.47

Net Earnings Per Share (Details

Net Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Basic:
Net income attributable to Malibu Boats, Inc.	$ 5,776	$ 4,365	$ 14,438	$ 9,008
Basic weighted-average shares outstanding	17,975,714	15,671,922	17,968,106	15,599,037
Basic net income (loss) per share (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.58
Diluted:
Net income attributable to Malibu Boats, Inc.	$ 5,776	$ 4,365	$ 14,438	$ 9,008
Shares used in computing basic net income per share:	17,975,714	15,671,922	17,968,106	15,599,037
Weighted average shares outstanding used in computing net income per share, Diluted (in shares)	18,002,858	15,676,243	18,022,339	15,600,315
Diluted net income (loss) per share (in dollars per share)	$ 0.32	$ 0.28	$ 0.80	$ 0.58
Antidilutive securities excluded from computation of earnings per share, amount	1,484,611	7,001,844	1,415,723	7,001,844
Class A Common Stock [Member]
Basic:
Basic weighted-average shares outstanding	17,868,896	15,608,657	17,876,726	15,536,627
Diluted:
Shares used in computing basic net income per share:	17,868,896	15,608,657	17,876,726	15,536,627
Restricted Stock Units (RSUs) [Member]
Diluted:
Weighted-average restricted shares. adjustments	27,144	4,321	54,233	1,278
Fully Vested/Participating [Member] | Restricted Stock Units (RSUs) [Member]
Basic:
Basic weighted-average shares outstanding	106,818	63,265	91,380	62,410
Diluted:
Shares used in computing basic net income per share:	106,818	63,265	91,380	62,410

Commitment and Contingencies (D

Commitment and Contingencies (Details)	Feb. 06, 2015USD ($)	Oct. 06, 2014USD ($)	Sep. 30, 2014USD ($)	Mar. 31, 2016USD ($)Members	Mar. 31, 2015USD ($)	Jun. 30, 2014USD ($)
Commitments and Contingencies Disclosure [Abstract]
Repurchase Units, Number | Members				3
Repurchase Dealers, Number | Members				2
Unit repurchase loss				$ 30
Litigation Settlement Payable			$ 20,000,000
Litigation Settlement, Expense						$ (20,000,000)
Payments for Legal Settlements		$ 20,000,000		$ 0	$ 20,000,000
Litigation settlement	$ 2,250,000

Segment Information (Details)

Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		5 Months Ended	9 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015	Jun. 30, 2015
Segment Reporting Information [Line Items]
Net Sales	$ 68,539	$ 64,762		$ 186,285	$ 167,905
Net income before provision for income taxes	10,616	11,057		25,216	21,204
Total assets	209,708	140,234	$ 140,234	209,708	140,234	$ 189,128
US [Member]
Segment Reporting Information [Line Items]
Net Sales	63,036	59,475		170,619	158,262
Net income before provision for income taxes	10,635	10,791		25,094	21,481
Total assets	209,697	139,806	139,806	209,697	139,806
Australia Segment [Member]
Segment Reporting Information [Line Items]
Net Sales	5,503	5,287		15,666	9,643
Net income before provision for income taxes	230	541		347	333
Total assets	18,092	19,108	19,108	18,092	19,108
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net Sales	68,539	64,762		186,285	167,905
Operating Segments [Member] | US [Member]
Segment Reporting Information [Line Items]
Net Sales	66,071	61,283		176,972	162,032
Operating Segments [Member] | Australia Segment [Member]
Segment Reporting Information [Line Items]
Net Sales	5,503	5,287	9,643	15,666	9,643
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net Sales	(3,035)	(1,808)		(6,353)	(3,770)
Net income before provision for income taxes	(249)	(275)		(225)	(610)
Total assets	(18,081)	(18,680)	$ (18,680)	(18,081)	(18,680)
Intersegment Eliminations [Member] | US [Member]
Segment Reporting Information [Line Items]
Net Sales	$ 3,035	$ 1,808		$ 6,353	$ 3,770

Uncategorized Items - mbuu-2016

Label	Element	Value
Additional Paid-in Capital [Member]
Stock Repurchased During Period, Value	us-gaap_StockRepurchasedDuringPeriodValue	$ 807,000