Malibu Boats (MBUU) 10-K 9 Sep 16 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Jun. 30, 2016	Sep. 07, 2016	Dec. 31, 2015
Document Information [Line Items]
Entity Registrant Name	MALIBU BOATS, INC.
Entity Central Index Key	1,590,976
Document Type	10-K
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--06-30
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 261
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Class A Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		17,696,693
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Gross Profit [Abstract]
Net sales	$ 252,965	$ 228,621	$ 190,935
Cost of sales	186,145	168,192	140,141
Gross profit	66,820	60,429	50,794
Operating expenses:
Selling and marketing	7,475	7,007	6,098
General and administrative	21,256	19,809	39,974
Amortization	2,185	2,463	5,177
Operating income (loss)	35,904	31,150	(455)
Other income (expense):
Other	76	1,650	9
Interest expense	(3,884)	(954)	(2,962)
Other income (expense)	(3,808)	696	(2,953)
Net income (loss) before provision (benefit) for income taxes	32,096	31,846	(3,408)
Income tax provision (benefit)	11,801	8,663	(2,220)
Net income (loss)	20,295	23,183	(1,188)
Net income attributable to non-controlling interest	2,253	8,522	3,488
Net income attributable to Malibu Boats, Inc.	18,042	14,661	(4,676)
Other comprehensive loss, net of tax:
Change in cumulative translation adjustment	(390)	(2,081)	0
Other comprehensive loss, net of tax	(390)	(2,081)	0
Comprehensive income (loss), net of tax	19,905	21,102	(1,188)
Less: comprehensive income attributable to non-controlling interest, net of tax	2,214	7,757	3,488
Comprehensive income (loss) attributable to Malibu Boats, Inc., net of tax	$ 17,691	$ 13,345	$ (4,676)
Weighted average shares outstanding used in computing net income (loss) per share:
Weighted-average Stock, Outstanding	17,934,580	15,732,531
Diluted weighted-average shares outstanding	17,985,427	15,741,018
Net income (loss) available to Class A Common Stock per share:
Basic net income per share	$ 1.01	$ 0.93
Diluted net income per share	$ 1	$ 0.93

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Current assets
Cash	$ 25,921	$ 8,387
Trade receivables, net	14,690	9,482
Inventories, net	20,431	20,393
Prepaid expenses and other current assets	2,707	1,370
Income tax receivable	965	0
Total current assets	64,714	39,632
Property and equipment, net	17,813	14,946
Goodwill	12,470	12,665
Other intangible assets, net	11,703	13,995
Deferred tax assets	113,798	118,974
Other assets	32	102
Total assets	220,530	200,314
Liabilities, Current [Abstract]
Current maturities of long-term debt	8,000	6,500
Accounts payable	16,158	9,151
Accrued expenses	19,055	14,135
Income tax and distribution payable	427	784
Payable pursuant to tax receivable agreement, current portion	4,189	2,969
Total current liabilities	47,829	33,539
Deferred tax liabilities	685	872
Other liabilities	1,136	275
Payable pursuant to tax receivable agreement, less current portion	89,561	93,501
Long-term debt, less current maturities	63,086	70,842
Total liabilities	202,297	199,029
Commitments and contingencies (See Note 16)
Equity [Abstract]
Preferred stock	0	0
Additional paid in capital	44,151	45,529
Accumulated other comprehensive loss	(2,471)	(2,081)
Accumulated deficit	(28,302)	(46,239)
Total stockholders' equity (deficit) attributable to Malibu Boats, Inc.	13,554	(2,613)
Non-controlling interest	4,679	3,898
Total stockholders’ equity	18,233	1,285
Total liabilities and equity	220,530	200,314
Class A Common Stock [Member]
Equity [Abstract]
Common stock	176	178
Class B Common Stock [Member]
Equity [Abstract]
Common stock	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2016	Jun. 30, 2015
Common stock, par value (per share)	$ 0.01
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	17,690,874	17,858,726
Common stock, shares, outstanding	17,690,874	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 Statemen

Condensed Consolidated Statements of Members’ and Stockholders' (Deficit) Equity - USD ($) $ in Thousands	Total	Accumulated Earnings (Deficit) [Member]	Additional Paid-in Capital [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (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]	Malibu Boat LLC [Member]Accumulated Earnings (Deficit) [Member]	Malibu Boat LLC [Member]LLC Units [Member]Member Units [Member]	Malibu Boat LLC [Member]Class A Units [Member]Member Units [Member]	Malibu Boat LLC [Member]Class B Units [Member]Member Units [Member]	Malibu Boat LLC [Member]Class M Units [Member]Member Units [Member]
Stockholders' Equity at Jun. 30, 2013		$ 0	$ 0	$ 0		$ 0		$ 0		$ 0
Beginning member units at Jun. 30, 2013												0	36,742,000	3,885,000	1,421,000
Beginning member amount at Jun. 30, 2013	$ 20,014										$ 5,913	$ 0	$ 16,978	$ (2,417)	$ (460)
Common stock (in shares) at Jun. 30, 2013								0		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	10,448										10,448
Stock based compensation	$ 76														$ 76
Membership units vested	0														304,000
Distributions	$ (64,627)			0									$ (55,172)	$ (6,474)	$ (2,981)
Issuance of common stock (shares)								3,412,000
Issuance of common stock	47,766		47,732					$ 34
Exchange of LLC Units held by selling shareholders for Class A Common Stock upon merger of entities in Recapitalization	(47,766)		(47,766)
Conversion of previous classes of units into LLC units as part of the Recapitalization (units)												11,374,000	(36,742,000)	(3,885,000)	(1,725,000)
Conversion of previous classes of units into LLC units as part of the Recapitalization	0											$ (50,450)	$ 38,194	$ 8,891	$ 3,365
Stockholders' Equity at Jun. 30, 2013		0	0	0		0		$ 0		$ 0
Beginning member units at Jun. 30, 2013												0	36,742,000	3,885,000	1,421,000
Beginning member amount at Jun. 30, 2013	20,014										5,913	$ 0	$ 16,978	$ (2,417)	$ (460)
Common stock (in shares) at Jun. 30, 2013								0		0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(1,188)
Foreign currency translation adjustment	0
Ending member units at Jun. 30, 2014												0	0	0	0
Ending member amount at Jun. 30, 2014											0	$ 0	$ 0	$ 0	$ 0
Common stock (in shares) at Jun. 30, 2014								11,064,000		44
Common Stock, Value, Outstanding at Jun. 30, 2014								$ 110
Stockholders' Equity at Jun. 30, 2014	28,070	(4,676)	23,835	8,801		0				$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(11,636)	(4,676)		(6,960)
Distributions	(2,583)			(2,583)
Issuance of equity for services, shares								9,000
Issuance of equity for services	1,010		1,010
Issuance of common stock (shares)								7,643,000		44
Issuance of common stock	99,512		99,436					$ 76
Allocation of non-controlling interest in LLC (shares)												(11,374,000)
Allocation of non-controlling interest in LLC	0		(52,433)	18,344							(16,361)	$ 50,450
Purchase of LLC Units from existing owners of LLC	(29,762)		(29,762)
Increase in payable pursuant to the tax receivable agreement	(13,636)		(13,636)
Increase in deferred tax asset from step-up in tax basis	18,303		18,303
Capitalized offering costs	(1,550)		(1,550)
Stock-based compensation	2,501		2,501
Ending member units at Jun. 30, 2014												0	0	0	0
Ending member amount at Jun. 30, 2014											$ 0	$ 0	$ 0	$ 0	$ 0
Common stock (in shares) at Jun. 30, 2014								11,064,000		44
Common Stock, Value, Outstanding at Jun. 30, 2014								$ 110
Stockholders' Equity at Jun. 30, 2014	28,070	(4,676)	23,835	8,801		0				$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	23,183	14,661		8,522
Distributions	(1,769)		(31)	(1,738)
Issuance of equity for services, shares								3,000
Issuance of equity for services	252		252
Issuance of common stock (shares)								4,371,000
Issuance of common stock	133,362		133,289					$ 73
Exchange of LLC Units held by selling shareholders for Class A Common Stock upon merger of entities in Recapitalization	(56,526)		(56,526)
Conversion of previous classes of units into LLC units as part of the Recapitalization (units)								5,583,000
Conversion of previous classes of units into LLC units as part of the Recapitalization	0		(26)					$ 26
Purchase of LLC Units from existing owners of LLC	(76,836)		(76,836)
Increase in payable pursuant to the tax receivable agreement	(82,834)		(82,834)
Increase in deferred tax asset from step-up in tax basis	105,181		105,181
Capitalized offering costs	(1,498)		(1,498)
Stock-based compensation	1,467		1,467
Retirement of treasury shares, shares								(3,333,000)
Retirement of treasury shares	0	(56,224)	(15,266)		$ 71,523			$ (33)
Reallocation of non-controlling interest from selling shareholders acquired in offerings	0		11,687	(11,687)
Cancellation of Class B Common Stock									0	(20)
Issuance of Class A Common Stock for acquisition, shares								171,000
Issuance of Class A Common Stock for acquisition	2,837		2,835					$ 2
Foreign currency translation adjustment	$ (2,081)					(2,081)
Ending member units at Jun. 30, 2015	19,277,820
Common stock (in shares) at Jun. 30, 2015							17,858,726	17,859,000	24	24
Common Stock, Value, Outstanding at Jun. 30, 2015								$ 178
Stockholders' Equity at Jun. 30, 2015	$ 1,285	(46,239)	45,529	3,898		(2,081)				$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock Repurchased During Period, Value	(71,523)				$ (71,523)
Stock Issued During Period, Shares, Share-based Compensation, Net of Forfeitures								96,000
Net income (loss)	20,295	18,042		2,253
Distributions	(1,538)	(105)		(1,433)
Issuance of equity for services, shares								9,000
Issuance of equity for services	751		751
Conversion of previous classes of units into LLC units as part of the Recapitalization (units)								14,000
Conversion of previous classes of units into LLC units as part of the Recapitalization	0		39	(39)
Increase in payable pursuant to the tax receivable agreement	(118)		(118)
Increase in deferred tax asset from step-up in tax basis	140		140
Stock-based compensation	1,792		1,791					$ 1
Retirement of treasury shares, shares							(1)
Reallocation of non-controlling interest from selling shareholders acquired in offerings			39
Foreign currency translation adjustment	$ (390)					(390)
Ending member units at Jun. 30, 2016	19,095,797
Common stock (in shares) at Jun. 30, 2016							17,690,874	17,690,000	23	23
Stockholders' Equity at Jun. 30, 2016	$ 18,233	$ (28,302)	44,151	$ 4,679		$ (2,471)		$ 176		$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common Shares, Canceled										(1)
Common Shares, Canceled, Value	0
Stock Repurchased During Period, Shares							(287,346)	(288,000)
Stock Repurchased and Retired During Period, Value								$ (3)
Stock Repurchased During Period, Value	$ (3,984)		$ (3,981)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Operating activities [Abstract]
Net income (loss)	$ 20,295	$ 23,183	$ (1,188)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Non-cash compensation expense	1,947	1,467	2,577
Non-cash litigation payable	3,268	0	20,000
Depreciation	3,339	2,427	1,600
Amortization of intangible assets	2,185	2,463	5,177
Gain on sale-leaseback transaction	(10)	(7)	(11)
Amortization of deferred financing costs	244	71	1,583
Change in fair value of derivative	863	0	28
Deferred income taxes	5,176	7,933	(2,654)
Gain on sale of equipment	(29)	0	(9)
Change in operating assets and liabilities (excluding effects of acquisition):
Trade receivables	(5,211)	(2,170)	1,167
Inventories	(52)	(2,884)	(1,251)
Prepaid expenses and other assets	(360)	1,131	(1,332)
Accounts payable	7,003	(366)	(4,133)
Accrued expenses	1,640	(9)	2,098
Income taxes receivable and payable	(1,873)	(801)	113
Other liabilities	8	114	0
Payment under tax receivable agreement	(2,831)	0	0
Litigation settlement	0	(20,000)	0
Net cash provided by operating activities	35,602	12,552	23,765
Investing activities:
Purchases of property and equipment	(6,176)	(5,366)	(5,915)
Proceeds from sale of property and equipment	186	0	9
Acquisition of Canadian trademark	0	(100)	0
Payment for acquisition, net of cash acquired	0	(11,663)	0
Net cash used in investing activities	(5,990)	(17,129)	(5,906)
Financing activities:
Principal payments on long-term borrowings	(6,500)	(21,500)	(88,589)
Proceeds from long-term borrowings	0	100,000	65,000
Payment of deferred financing costs	0	(1,224)	(1,052)
Proceeds from issuance of Class A Common Stock in offerings, net of underwriting discounts	0	133,362	99,512
Purchase of units from existing LLC Unit holders	0	(133,362)	(29,762)
Payment of costs directly associated with offerings	0	(1,498)	(1,550)
Payments Related to Tax Withholding for Share-based Compensation	(156)	0	0
Distributions to non-controlling LLC Unit holders	(1,385)	(3,630)	(65,202)
Repurchase of common stock	(3,981)	(71,406)	0
Net cash (used in) provided by financing activities	(12,022)	742	(21,643)
Effect of exchange rate changes on cash	(56)	49	0
Changes in cash	17,534	(3,786)	(3,784)
Cash—Beginning of period	8,387	12,173	15,957
Cash—End of period	25,921	8,387	12,173
Supplemental cash flow information:
Cash paid for interest	3,136	494	1,383
Cash paid for income taxes	8,122	1,439	392
Non-cash investing and financing activities:
Establishment of deferred tax assets from step-up in tax basis	140	105,181	18,303
Establishment of amounts payable under tax receivable agreements	111	82,834	13,636
Equity issued as consideration for acquisition	0	2,837	0
Exchange of LLC Units for Class A Common Stock	39	111,118	47,766
Tax distributions payable to non-controlling LLC Unit holders	341	147	2,008
Equity issued for services	751	252	1,010
Capital expenditures in accounts payable	218	0	0
Accrued costs related to repurchase of common stock	$ 0	$ 117	$ 0

Organization, Basis of Presenta

Organization, Basis of Presentation, and Summary of Significant Accounting Policies	12 Months Ended
	Jun. 30, 2016
Accounting Policies [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, a Delaware limited liability company (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 Malibu's 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 sport 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 consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepting accounting principles ("GAAP"). Certain amounts in prior fiscal years have been reclassified to conform with the presentation adopted in the current year. Units and shares are presented as whole numbers while all dollar amounts are presented in thousands, unless otherwise noted. Principles of Consolidation The accompanying 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. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and such differences could be material. Immaterial Correction of Errors in Prior Period During the first quarter of fiscal year 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 addition, during the fourth quarter of fiscal year 2016, the Company identified an error related to an understatement of deferred tax assets and paid in capital attributable to a book to tax difference in its investment in the LLC. In accordance with ASC Topic 250, Accounting Changes and Error Corrections , the Company evaluated the materiality of the errors from quantitative and qualitative perspectives, and concluded that the errors were immaterial to the Company’s prior period interim and annual consolidated financial statements. Since the revisions were not material to any prior period interim or annual consolidated financial statements, no amendments to previously filed interim or annual periodic reports were required. The Company has revised the historical consolidated financial information presented herein to reflect the correction of these errors. For fiscal year 2015, the immaterial error correction related to the overstatement of the non-controlling interest held by LLC Unit holders in the LLC 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' equity on the audited consolidated balance sheet as of June 30, 2015 and within the statement of stockholders' equity for fiscal year 2015. There was no change in total stockholders’ equity for the fiscal year ended June 30, 2015 related to this correction. For fiscal year 2015, the immaterial error related to the understatement of deferred tax assets and paid in capital attributable to a book to tax difference in its investment in the LLC resulted in an increase in deferred tax assets as of June 30, 2015 of $12,556 with a corresponding increase for the same amount in additional paid in capital within stockholder's equity on the audited consolidated balance sheet as of June 30, 2015 and within the statement of stockholders' equity for fiscal year 2015. 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 , exclusive of fees and commissions, 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. In accordance with the LLC Agreement, the LLC must redeem an equal number of LLC Units held by the Company as shares of Class A Common Stock repurchased by the Company at a redemption price equal to the redemption price paid for the Class A Common Stock repurchased by the Company. The Company has no obligation to repurchase any shares under the Repurchase Program and may suspend or discontinue it at any time. During fiscal year 2016, the Company purchased 287,346 shares of Class A Common Stock at an average stock price of $13.82 per share for an aggregate purchase price of approximately $3,981 including related fees and expenses. Upon repurchase, these shares were classified as treasury stock and then subsequently retired. In addition, as noted above, 287,346 LLC Units held by the Company were redeemed and canceled by the LLC. As of June 30, 2016 , the Company may repurchase up to an additional $11,049 in shares of Class A Common Stock and LLC Units under the program. Certain Significant Risks and Uncertainties The Company is subject to those risks common in manufacturing-driven markets, including, but not limited to, competitive forces, dependence on key personnel, consumer demand for its products, the successful protection of its proprietary technologies, compliance with government regulations and the possibility of not being able to obtain additional financing if and when needed. Concentration of Credit and Business Risk A majority of the Company’s sales are made pursuant to floor plan financing programs in which the Company participates on behalf of its dealers through a contingent repurchase agreement with various third-party financing institutions. Under these arrangements, a dealer establishes a line of credit with one or more of these third-party lenders for the purchase of dealer boat inventory. When a dealer purchases and takes delivery of a boat pursuant to a floor plan financing arrangement, it draws against its line of credit and the lender pays the invoice cost of the boat directly to the Company within approximately two weeks. For dealers that use local floor plan financing programs or pay cash, the Company may extend credit without collateral under the dealer agreement based on the Company’s evaluation of the dealer’s credit risk and past payment history. The Company maintains allowances for potential credit losses that it believes are adequate. See Trade Accounts Receivable section within this footnote for more information. As of June 30, 2016 , the Company’s distribution channel consisted of 205 independent dealers locations worldwide. No single dealer accounted for more than 5.3% of the Company’s unit volume for the fiscal year ended June 30, 2016 and 4.7% for the fiscal years ended June 30, 2015 and 2014 . The Company’s top ten dealers represented 31.9% , 33.7% , and 34.1% , of the Company’s volume for the fiscal years ended June 30, 2016 , 2015 , or 2014 , respectively. Cash The Company considers all highly liquid investments purchased with an original maturity of 90 days or less to be cash equivalents. Cash equivalents are stated at cost, which approximates fair value. As of June 30, 2016 and 2015 , no highly liquid investments were held and the entire balance consists of traditional cash. At June 30, 2016 and 2015 , substantially all cash on hand was held by one financial institution. This cash on deposit may be, at times, in excess of insurance limits provided by the FDIC. Trade Accounts Receivable Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. As of June 30, 2016 and 2015 , the allowance for doubtful receivables was $89 and $80 , respectively. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. A trade receivable is considered to be past due if any portion of the receivable balance is outstanding beyond customer terms. Inventories Inventories are stated at the lower of cost or market, determined on the first in, first out (“FIFO”) basis. Manufacturing cost includes materials, labor and manufacturing overhead. Unallocated overhead and abnormal costs are expensed as incurred. Capitalization of Offering Costs Capitalized offering costs are costs directly attributable to the Company's shelf registration statement and equity offerings. For the fiscal year ended June 30, 2015 , these costs were related to the Company's IPO. As of June 30, 2016 and 2015 , $108 of costs directly attributable to the Company's shelf registration statement and equity offerings were capitalized as prepaid assets. Upon closing of the offerings, these costs are netted against the proceeds and, as such, are reclassified into additional paid in capital. For the fiscal year ended June 30, 2016 the Company incurred no offering costs and for the fiscal year 2015 , capitalized offering costs of $1,498 were netted against the proceeds of the Company's equity offerings. Remaining costs attributable to the Company's shelf registration statement will be netted against the proceeds of future offerings under the shelf registration statement based on the number of shares sold in the offering and total number of shares available for issuance under the shelf registration statement. Refer to Note 13 for additional information regarding the Company's equity offerings. Property and Equipment Property and equipment acquired outside of acquisition are stated at cost. When property and equipment is retired or otherwise disposed of, the related cost and accumulated depreciation is removed from the accounts and any resulting gain or loss is accounted for in the statement of operations and comprehensive income (loss). Major additions are capitalized; maintenance, repairs and minor improvements are charged to operating expenses as incurred if they do not increase the life or productivity of the related capitalized asset. Depreciation on leasehold improvements is computed using the straight-line method based on the lesser of the remaining lease term or the estimated useful life and depreciation of equipment is computed using the straight-line method over the estimated useful life as follows: Years Leasehold improvements Shorter of useful life or lease term Machinery and equipment 3-5 Furniture and fixtures 3-5 The Company accounts for the impairment and disposition of long-lived assets in accordance with ASC Topic 360, Property, Plant, and Equipment . In accordance with ASC Topic 360, long-lived assets to be held are reviewed for events or changes in circumstances that indicate that their carrying value may not be recoverable. The Company periodically reviews for any indicators and, if indicators are present, tests the carrying value of long-lived assets, assessing their net realizable values based on estimated undiscounted cash flows over their remaining estimated useful lives. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. No impairment charges were recorded for the fiscal years ended June 30, 2016 , 2015 and 2014 in the Company’s consolidated financial statements. Goodwill Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Goodwill amounts are not amortized, but rather are evaluated for potential impairment on an annual basis, as of June 30, unless circumstances indicate the need for impairment testing between the annual tests in accordance with the provisions of ASC Topic 350, Intangibles—Goodwill and Other . If this assessment indicates the possibility of impairment, the income approach to test for goodwill impairment would be used unless circumstances indicate that a better estimate of fair value was available. Under the income approach, management calculates the fair value of its reporting units based on the present value of estimated future cash flows. If the fair value of an individual reporting unit exceeds the carrying value of the net assets including goodwill assigned to that unit, goodwill is not impaired. If the carrying value of the reporting unit’s net assets including goodwill exceeds the fair value of the reporting unit, then management determines the implied fair value of the reporting unit’s goodwill. If the carrying value of the reporting unit’s goodwill exceeds its implied fair value, then the Company would record an impairment loss equal to the difference. The Company did not recognize any goodwill impairment charges in the fiscal years ended June 30, 2016 , 2015 and 2014 . Intangible Assets Intangible assets consist primarily of relationships, reacquired franchise rights, product trade names, legal and contractual rights surrounding a patent and a non-compete agreement. These assets are recorded at their estimated fair values at the acquisition dates using the income approach. These assets are being amortized using the straight-line method based on their estimated useful lives ranging from 5 to 15 years. The estimated useful lives of the acquired dealer relationships consider the average length of dealer relationships at the time of acquisition, historical rates of dealer attrition and retention, the Company’s history of renewal and extension of dealer relationships, as well as competitive and economic factors resulting in a range of useful lives. The useful life of reacquired franchise rights is based on the remainder of the contractual term of the Licensee's exclusive manufacturing and distributors agreement with the Company. The estimated useful lives of the Company’s product trade names are based on a number of factors including technological obsolescence and the competitive environment. The estimated useful lives of legal and contractual rights are estimated based on the benefits that the patent provides for its remaining terms unless competitive, technological obsolescence or other factors indicate a shorter life. The useful life of the non-compete agreement is based on a ten-year agreement entered into by the Company and former owner of the Licensee as part of the acquisition. Management, assisted by third-party valuation specialists, determined the estimated fair values of separately identifiable intangible assets at the date of acquisition under the income approach. Significant data and assumptions used in the valuations included cost, market and income comparisons, discount rates, royalty rates and management forecasts. Discount rates for each intangible asset were selected based on judgment of relative risk and approximate rates of returns investors in the subject assets might require. The royalty rates were developed using weighted average rates, which were based on projected sales and profits of products sold and management’s assessment of the intangibles’ importance to the sales and profitability of the product. Management provided forecasts of financial data pertaining to assets, liabilities and income statement balances to be utilized in the valuations. While management believes the assumptions, estimates, appraisal methods and ensuing results are appropriate and represent the best evidence of fair value in the circumstances, modification or use of other assumptions or methods could have yielded different results. The carrying amount of intangible assets are reviewed whenever circumstances arise that indicate the carrying amount of an asset may not be recoverable. The carrying value of these assets is compared to the undiscounted future cash flows the assets are expected to generate. If the asset is considered to be impaired, the carrying value is compared to the fair value and this difference is recognized as an impairment loss. There was no impairment loss recognized on intangible assets for the fiscal years ended June 30, 2016 , 2015 and 2014 . Debt Issuance Costs In connection with the new term loan entered into under the Amended and Restated Credit Agreement on April 2, 2015, the Company capitalized $1,224 in deferred financing costs. These costs are being amortized over the term of the underlying agreement using the effective interest method. Unamortized debt issuance costs at June 30, 2016 and 2015 were $914 and $1,158 , respectively, and are presented as a direct deduction from the carrying amount of the Company's outstanding debt with the adoption of Accounting Standards Update (“ASU”) No. 2015-03. See the "Recent Accounting Pronouncements" section within this note for more information. See Note 9 for more information on the Company's credit agreements. Accrued Expenses The Company’s accrued expenses consist of the following as of June 30, 2016 and 2015 : As of June 30, 2016 2015 Warranties $ 8,083 $ 6,610 Dealer incentives 4,016 3,165 Accrued compensation 2,647 2,521 Accrued legal and professional fees 462 492 Accrued litigation 3,268 — Accrued interest 32 413 Other accrued expenses 547 934 Total accrued expenses $ 19,055 $ 14,135 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. Refer to Note 8 for more information. Dealer Incentives The Company provides for various structured dealer rebate and sales promotions incentives, which are recognized as a reduction in net sales, at the time of sale to the dealer. Examples of such programs include rebates, seasonal discounts, promotional co-op arrangements and other allowances. Dealer rebates and sales promotion expenses are estimated based on current programs and historical achievement and/or usage rates. Actual results may differ from these estimates if market conditions dictate the need to enhance or reduce sales promotion and incentive programs or if dealer achievement or other items vary from historical trends. Free floor financing incentives include payments to the lenders providing floor plan financing to the dealers or directly to the dealers themselves. Free floor financing incentives are estimated at the time of sale to the dealer based on the expected expense to the Company over the term of the free flooring period, ending in April each year, and are recognized as a reduction in sales. The Company accounts for both incentive payments directly to dealers and payment to third party lenders in this manner. Changes in the Company’s accrual for dealer rebates were as follows: As of June 30, 2016 2015 Balance at beginning of year $ 3,165 $ 2,404 Add: Additions to dealer rebate incentive provision 6,440 5,846 Less: Dealer rebates paid (5,693 ) (5,085 ) Balance at end of year $ 3,912 $ 3,165 Changes in the Company’s accrual for flooring financing were as follows: As of June 30, 2016 2015 Balance at beginning of year $ — $ — Add: Additions to flooring provision 3,407 2,813 Less: Flooring paid (3,303 ) (2,813 ) Balance at end of year $ 104 $ — Accrued litigation In connection with a judgment rendered in a lawsuit with a former engine supplier, Marine Power Holding, LLC ("Marine Power"), the Company recorded a one-time charge of $3,268 for fiscal year ending June 30, 2016. Refer to "Legal Proceedings" in Note 16 for more information. Tax Receivable Agreement As a result of exchanges of LLC Units into Class A Common Stock and purchases by the Company of LLC Units from holders of LLC Units, the Company will become entitled to a proportionate share of the existing tax basis of the assets of the LLC at the time of such exchanges or purchases. In addition, such exchanges or purchases of LLC Units are expected to result in increases in the tax basis of the assets of the LLC that otherwise would not have been available. These increases in tax basis may reduce the amount of tax that the Company would otherwise be required to pay in the future. These increases in tax basis may also decrease gains (or increase losses) on future dispositions of certain capital assets to the extent tax basis is allocated to those capital assets. In connection with the Recapitalization and IPO (each, as defined in Note 2), the Company entered into 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 any permitted assignees) of 85% of the amount of the benefits, if any, that the Company deems to realize as a result of (i) increases in tax basis and (ii) certain other tax benefits, including those attributable to payments, under the tax receivable agreement. These contractual payment obligations are the Company's obligations and are not obligations of the LLC, and are accounted for in accordance with ASC 450, Contingencies , since the obligations were deemed to be probable and reasonably estimable. For purposes of the tax receivable agreement, the benefit deemed realized by the Company will be computed by comparing its actual income tax liability (calculated with certain assumptions) to the amount of such taxes that it 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 timing and/or amount of aggregate payments due under the tax receivable agreement may vary based on a number of factors, including the amount and timing of the taxable income the Company generates in the future and the tax rate then applicable and amortizable basis. The term of the tax receivable agreement will continue until all such tax benefits have been utilized or expired, unless the Company exercises its right to terminate the tax receivable agreement for an amount based on the agreed payments remaining to be made under the agreement. In 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 (or any permitted assignees) 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 all LLC Units and that the Company would have had 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. 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. Following the IPO, the LLC continues to operate in the United States as a partnership for U.S. federal income tax purposes. The Company files various federal and state tax returns, including some returns that are consolidated with subsidiaries. The Company accounts for the current and deferred tax effects of such returns using the asset and liability method. Significant judgments and estimates are required in determining the Company's current and deferred tax assets and liabilities, which reflect management's best assessment of the estimated future taxes it will pay. These estimates are updated throughout the year to consider income tax return filings, its geographic mix of earnings, legislative changes and other relevant items. The Company recognizes deferred tax assets and liabilities based on the differences between the financial statement carrying amounts of assets and liabilities and the amounts applicable for income tax purposes. Deferred tax assets represent items to be realized as a tax deduction or credit in future tax returns. Realization of the deferred tax assets ultimately depends on the existence of sufficient taxable income of the appropriate character in either the carryback or carryforward period. Each quarter the Company analyzes the likelihood that its deferred tax assets will be realized. A valuation allowance is recorded if, based on the weight of all available positive and negative evidence, it is more likely than not (a likelihood of more than 50%) that some portion, or all, of a deferred tax asset will not be realized (see Note 11). On an annual basis, the Company performs a comprehensive analysis of all forms of positive and negative evidence based on year end results. During each interim period, the Company updates its annual analysis for significant changes in the positive and negative evidence. If the Company later determines that realization is more likely than not for deferred tax assets with a valuation allowance, the related valuation allowance will be reduced. Conversely, if the Company determines that it is more likely than not that the Company will not be able to realize a portion of our deferred tax assets, the Company will increase the valuation allowance. The Company recognizes a tax benefit associated with an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained based upon the technical merits of the position. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and subsequently measures the income tax benefit as the largest amount that it judges to have a greater than 50% likelihood of being realized. The liability associated with unrecognized tax benefits is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new or emerging legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company's income tax provision includes the net impact of changes in the liability for unrecognized tax benefits. The Company has filed federal and state income tax returns that remain open to examination for years 2014 through 2015, while its subsidiaries, Malibu Boats Holdings, LLC and Malibu Boats Pty Ltd., remain open to examination for years 2012 through 2015. While it is often difficult to predict the final outcome or the timing of resolution of any particular tax matter, the Company believes its liability for unrecognized tax benefits is adequate. The Company considers an issue to be resolved at the earlier of the issue being “effectively settled,” settlement of an examination, or the expiration of the statute of limitations. Upon resolution, unrecognized tax benefits will be reversed as a discrete event. The Company's liability for unrecognized tax benefits is generally presented as noncurrent. However, if it anticipates paying cash within one year to settle an uncertain tax position, the liability is presented as current. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense. Revenue Recognition The Company generally manufactures products based on specific orders from dealers and often ships completed products only after receiving credit approval from financial institutions. Revenue is primarily recorded when all of the following conditions have been met: • an order for a product has been received; • a common carrier signs the delivery ticket accepting responsibility for the product; and • the product is removed from the Company’s property for delivery. These conditions are generally met when title passes, which is when boats are shipped to dealers in accordance with shipping terms, which are primarily free on board shipping point. Dealers generally have no rights to return unsold boats. From time to time, however, the Company may accept returns in limited circumstances and at the Company’s discretion under its warranty policy, which generally limits returns to instances of manufacturing defects. The Company estimates the costs that may be incurred under its basic limited warranty and records as a liability the amount of such costs at the time the product revenue is recognized. The Company may be obligated, in the event of default by a dealer, to accept returns of unsold boats under its repurchase commitment to floor financing providers, who are able to obtain such boats through foreclosure. The Company accrues estimated losses when a loss, due to the default of one of its dealers, is determined to be probable and the amount of the loss is reasonably estimable. Refer to Note 8 and Note 16 related to the Company’s product warranty and repurchase commitment obligations, respectively. Revenue from boat part sales is recorded as the product is shipped from the Company’s location, which is free on board shipping point. Revenue associated with sales of materials, parts, boats or engine products sold under the Company’s exclusive manufacturing and distribution agreement with its acquired Australian licensee are eliminated in consolidation. Revenue associated with sales to the independent representative responsible for international sales is recognized in accordance with free on board shipping point terms, the point at which the risks of ownership and loss pass to the representative. A fixed percentage discount is earned by the independent representative at the time of shipment to the representative as a reduction in the price of the boat and is recorded in the Company's consolidated statement of operations as a reduction in sales. The Company earns royalties on boats shipped with the Company's proprietary wake surfing technology under licensing agreements with various marine manufacturers. Royalty income is recorded when earned as net sales in the Company's consolidated statement of operations. Delivery Costs Shipping and freight costs are included in cost of goods sold in the accompanying consolidated statements of operations and comprehensive income (loss). Advertising Costs Advertising costs are expensed as incurred. Advertising expenses are included in selling and marketing expenses and were not material for fiscal years ended June 30, 2016 , 2015 , and 2014 . Derivative Instruments The Company follows the guidance set forth in ASC Topic 815, Derivatives and Hedging , which requires that an entity recognize all derivatives as either

Recapitalization and Initial Pu

Recapitalization and Initial Public Offering	12 Months Ended
	Jun. 30, 2016
Restructuring and Related Activities [Abstract]
Recapitalization and Initial Public Offering	Recapitalization and Initial Public Offering Recapitalization Immediately prior to the closing of the Company’s initial public offering ("IPO") on February 5, 2014, a new single class of LLC Units of the LLC was allocated among the pre-IPO owners of the LLC in exchange for their prior membership interests of the LLC pursuant to the distribution provisions of the former limited liability company agreement of the LLC based upon the liquidation value of the LLC, assuming it was liquidated at the time of the IPO with a value implied by the IPO price of the shares of Class A Common Stock sold in the IPO. Immediately prior to the closing of the IPO, there were 17,071,424 LLC Units issued and outstanding. In addition, 34 shares of Class B Common Stock were issued, one to each existing LLC Unit holders. Further, on February 4, 2014, prior to the closing of the IPO, two holders of membership interests in the LLC merged with and into two newly formed subsidiaries of Malibu Boats, Inc. As a result of these mergers, the sole stockholders of each of the two merging entities received shares of Class A Common Stock in exchange for shares of capital stock of the merging entities. Also, the Company redeemed for nominal consideration the initial 100 shares of Class A Common Stock issued to the Company's initial stockholder in connection with its formation. The foregoing transactions are referred to as the “Recapitalization.” The Company accounted for the Recapitalization as a non-substantive transaction in a manner similar to a transaction between entities under common control pursuant to ASC 805, Business Combinations . Accordingly, after the Recapitalization, the assets and liabilities of the Company are reflected at their carryover basis. The acquisition of LLC units from the LLC Unit holders is accounted for under the general guidance of ASC Topic 810, Consolidation, and ASC Topic 740, Income Taxes , for transactions with noncontrolling shareholders, which states that the direct tax effects of a transaction with noncontrolling parties should be accounted for within equity. IPO On February 5, 2014, the Company completed its IPO of 8,214,285 shares of Class A Common Stock at a price to the public of $ 14.00 per share for aggregate gross proceeds of $115,000 . Of these proceeds, the Company received $ 99,512 and the selling shareholders received $7,438 after underwriting discounts and commissions of $8,050 . Of the shares of Class A Common Stock sold to the public, 7,642,996 shares were issued and sold by the Company and 571,289 shares were sold by selling stockholders. This included 899,252 shares issued and sold by the Company and 172,175 shares sold by selling stockholders pursuant to the over-allotment option granted to the underwriters, which was exercised concurrently with the closing of the IPO. The Company used $ 69,750 of the net proceeds from the IPO to purchase LLC Units from the LLC and caused the LLC to use these proceeds (i) to pay down all of the amounts owed under the LLC’s credit facilities and term loans in an amount equal to $63,410 , (ii) to pay Malibu Boats Investor, LLC, an affiliate of the LLC, a fee of $3,750 upon the consummation of the IPO in connection with the termination of the LLC’s management agreement, and (iii) for general corporate purposes with the remaining amount of approximately $2,700 . The Company used all of the remaining net proceeds from the IPO, or $29,762 , to purchase LLC Units from the existing owners of the LLC at a purchase price equal to the initial public offering price per share of Class A Common Stock in the IPO, after deducting underwriting discounts and commissions. In connection with the repayment of the LLC’s credit facilities and term loans, debt issuance costs associated with the term loans were written off to interest expense. First Amended and Restated Limited Liability Company Agreement In connection with the Recapitalization and IPO, the Company became the sole managing member of the LLC and, through the LLC, operates the business of the LLC. Accordingly, although the Company acquired a 49.3 % economic interest in the LLC immediately following the closing of the IPO, the Company has 100 % of the voting power and controls the management of the LLC. Holders of LLC Units generally do not have voting rights under the first amended and restated limited liability company agreement of the LLC, as amended (the “LLC Agreement”). Net profits and net losses of the LLC will generally be allocated to the LLC’s members (including the Company) pro rata in accordance with the percentages of their respective limited liability company interests. The LLC Agreement provides for cash distributions to the holders of LLC Units if the Company determines that the taxable income of the LLC will give rise to taxable income for its members. In accordance with the LLC Agreement, the Company intends to cause the LLC to make cash distributions to holders of LLC Units for purposes of funding their tax obligations in respect of the income of the LLC that is allocated to them. Exchange Agreement In connection with the Recapitalization and IPO, the Company entered into an exchange agreement (the “Exchange Agreement”) with the pre-IPO owners of the LLC, several of whom are directors and/or officers of the Company. Under the Exchange Agreement, each pre-IPO owner of the LLC (and certain permitted transferees thereof) has the right to exchange its LLC Units for shares of Class A Common Stock of the Company on a one -for-one basis, subject to customary conversion rate adjustments for stock splits, stock dividends and reclassifications, or at the Company's option, except in the event of a change in control, for a cash payment equal to the market value of the Class A Common Stock. The Exchange Agreement provides, however, that such exchanges must be for a minimum of the lesser of 1,000 LLC Units, all of the LLC Units held by the holder, or such amount as we determine to be acceptable. Further, the Exchange Agreement provides that LLC members do not have the right to exchange LLC Units if the Company determines that such exchange would be prohibited by law or regulation or would violate other agreements with the Company to which the LLC member may be subject or any of the Company's written policies related to unlawful or insider trading. The Exchange Agreement also provides that the Company may impose additional restrictions on exchanges that it determines to be necessary or advisable so that the LLC is not treated as a “publicly traded partnership” for U.S. federal income tax purposes. In addition, pursuant to the LLC Agreement, the Company as managing member of the LLC, has the right to require all members of the LLC to exchange their LLC Units for Class A Common Stock in accordance with the terms of the Exchange Agreement, subject to the consent of the holders of a majority of outstanding LLC Units other than those held by the Company. Tax Receivable Agreement As a result of exchanges of LLC Units into Class A Common Stock and purchases by the Company of LLC Units from holders of LLC Units, the Company will become entitled to a proportionate share of the existing tax basis of the assets of the LLC at the time of such exchanges or purchases. In addition, such exchanges and purchases of LLC Units are expected to result in increases in the tax basis of the assets of the LLC that otherwise would not have been available. These increases in tax basis may reduce the amount of tax that the Company would otherwise be required to pay in the future. These increases in tax basis may also decrease gains (or increase losses) on future dispositions of certain capital assets to the extent tax basis is allocated to those capital assets. In connection with the Recapitalization and IPO, the Company entered into a tax receivable agreement (the “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 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 (or any permitted assignees) 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. Capitalization of Offering Costs Capitalized offering costs include costs directly attributable to the IPO. Prior to the IPO, we had capitalized approximately $1,550 of offering costs as prepaid assets. Upon closing of the IPO on February 5, 2014, these costs were netted against the proceeds of the IPO and, as such, were reclassified into additional paid in capital.

Non-controlling interest

Non-controlling interest	12 Months Ended
	Jun. 30, 2016
Noncontrolling Interest [Abstract]
Non-controlling Interest	Non-controlling Interest The non-controlling interest on the 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 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 June 30, 2016 As of June 30, 2015 Units Ownership % Units Ownership % Non-controlling LLC unit holders ownership in Malibu Boats Holdings, LLC 1,404,923 7.4 % 1,419,094 7.4 % Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC 17,690,874 92.6 % 17,858,726 92.6 % 19,095,797 100.0 % 19,277,820 100.0 % Balance of non-controlling interest as of June 30, 2014 $ 8,801 Allocation of income to non-controlling LLC Unit holders for period 8,522 Distributions paid and payable to non-controlling LLC Unit holders for period (1,738 ) Reallocation of non-controlling interest from selling shareholders acquired in offerings (11,687 ) Balance of non-controlling interest as of June 30, 2015 3,898 Allocation of income to non-controlling LLC Unit holders for period 2,253 Distributions paid and payable to non-controlling LLC Unit holders for period (1,433 ) Reallocation of non-controlling ownership interests in exchange for Class A Common Stock (39 ) Balance of non-controlling interest as of June 30, 2016 $ 4,679 Issuance of Additional LLC Units Under 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 fiscal year ended June 30, 2016 , the LLC issued a total of 119,494 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") and the issuance of restricted Class A Common Stock granted under the Incentive Plan. During fiscal year 2016 , 287,346 LLC Units were redeemed and canceled by the LLC in connection with the purchase and retirement of 287,346 treasury shares under the Company's Repurchase Program. Distributions and Other Payments to Non-controlling Unit Holders Distributions for Taxes As a limited liability company (treated as a partnership for income tax purposes), Malibu Boats Holdings, LLC does not incur significant federal, state or local income taxes, as these taxes are primarily the obligations of its members. As authorized by the LLC Agreement, the LLC is required to distribute cash, to the extent that the LLC has cash available, on a pro rata basis, to its members to the extent necessary to cover the members’ tax liabilities, if any, with respect to their share of LLC earnings. The LLC makes such tax distributions to its members based on an estimated tax rate and projections of taxable income. If the actual taxable income of the LLC multiplied by the estimated tax rate exceed the tax distributions made in a calendar year, the LLC may make true-up distributions to its members, if cash or borrowings is available for such purposes. As of June 30, 2016 and 2015 , tax distributions payable to non-controlling LLC Unit holders were $341 and $147 , respectively. During the fiscal years ended June 30, 2016 , 2015 , and 2014 , tax distributions paid to the non-controlling LLC Unit holders were $1,239 , $3,630 , and $11,457 , respectively. Other Distributions Pursuant to the LLC Agreement, the Company has the right to determine when distributions will be made to LLC members and the amount of any such distributions. If the Company authorizes a distribution, such distribution will be made to the members of the LLC (including the Company) pro rata in accordance with the percentages of their respective LLC units.

Acquisition

Acquisition	12 Months Ended
	Jun. 30, 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 brand 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 stock 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 1 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 1 In accordance with ASC Topic 820, the fair value of the equity consideration paid reflects a discount to take into account the effect of the 2 year sale restriction on 71.43% of the consideration paid in stock. The measurement period adjustment of $87 was made in the fourth quarter of fiscal year 2015 which also reduced goodwill. The fair value estimates for the Company's identifiable intangible assets acquired as part of the acquisition are as follows: Estimates of Fair Value Estimated 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 a straight-line method to general and administrative expenses over their estimated useful lives. The weighted average useful life of identifiable intangible assets acquired was 11.1 years . 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 incurred by the Company in fiscal year 2015, were expensed in the periods prior to the acquisition of Malibu Boats Pty Ltd., and are included in selling, general and administrative expenses in the consolidated statement of operations and comprehensive income (loss) for the fiscal year ended June 30, 2015 . Net sales of $20,849 and net income after taxes of $318 attributable to the Licensee are included in the consolidated statements of operations and comprehensive income (loss) for the fiscal year ended June 30, 2016 . Net sales of $14,919 and net income after taxes of $201 attributable to the Licensee are included in the consolidated statements of operations and comprehensive income (loss) for the period from the acquisition date through June 30, 2015 . Pro Forma Financial Information (unaudited): The following unaudited pro forma financial consolidated results of operations for the fiscal years ended June 30, 2016 , 2015 and 2014 assume that the acquisition of Licensee had occurred as of July 1, 2013. 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. Non-recurring pro forma adjustments associated with the fair value step up of inventory were included in the reported pro forma cost of sales and earnings. 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 year 2014 or of the results that may occur in the future: Fiscal Year Ended June 30, 2016 2015 2014 Net sales $ 252,965 $ 233,688 $ 205,866 Net income 20,295 24,174 1,700 Net income (loss) attributable to Malibu Boats, Inc. 18,042 15,463 (2,263 ) Basic earnings (loss) per share $ 1.01 $ 0.98 $ (0.20 ) Diluted earnings (loss) per share $ 1.00 $ 0.98 $ (0.20 )

Inventories

Inventories	12 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consisted of the following: As of June 30, 2016 2015 Raw materials $ 14,858 $ 15,084 Work in progress 1,250 1,933 Finished goods 4,323 3,376 Total inventories $ 20,431 $ 20,393

Property and Equipment

Property and Equipment	12 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment, net consisted of the following As of June 30, 2016 2015 Land $ 254 $ 254 Leasehold improvements 7,168 4,527 Machinery and equipment 20,035 14,728 Furniture and fixtures 2,765 2,354 Construction in process 356 2,621 30,578 24,484 Less accumulated depreciation (12,765 ) (9,538 ) $ 17,813 $ 14,946 Depreciation expense was $3,339 , $ 2,427 and $1,600 for the fiscal years ended June 30, 2016 , 2015 and 2014 , respectively, substantially all of which was recorded in cost of goods sold. Sale-Leaseback Transaction In March 2008, the Company sold its two primary manufacturing and office facilities for a total of $18,250 , which resulted in a gain of $726 . Expenses incurred related to the sale were $523 . Simultaneous with the sale, the Company entered into an agreement to lease back the buildings for an initial term of 20 years . The net gain on this transaction of $203 has been deferred and is being amortized over the initial lease term. For the fiscal years ended June 30, 2016 , 2015 and 2014 , the realized gain recognized was $10 , $7 , and $11 , respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Jun. 30, 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 fiscal year ended June 30, 2016 were as follows: Goodwill as of June 30, 2014 $ 5,718 Addition related to acquisition of Malibu Boats Pty. Ltd. 7,959 Effect of foreign currency changes on goodwill (1,012 ) Goodwill as of June 30, 2015 12,665 Effect of foreign currency changes on goodwill (195 ) Goodwill as of June 30, 2016 $ 12,470 The components of other intangible assets were as follows: As of June 30, Estimated Useful Life (in years) Weighted Average Remaining Useful Life (in years) 2016 2015 Reacquired franchise rights $ 1,339 $ 1,378 5 3.3 Dealer relationships 29,773 29,842 8-15 13.3 Patent 1,386 1,386 12 2.1 Trade name 24,667 24,667 15 5.2 Non-compete agreement 52 54 10 8.3 Backlog 93 96 0.3 0.0 Total 57,310 57,423 Less: Accumulated amortization (45,607 ) (43,428 ) Total other intangible assets, net $ 11,703 $ 13,995 Amortization expense recognized on all amortizable intangibles was $2,185 , $2,463 and $5,177 for the fiscal years ended June 30, 2016 , 2015 and 2014 , respectively. Estimated future amortization expenses as of June 30, 2016 are as follows: Fiscal Year As of June 30, 2016 2017 $ 2,192 2018 2,192 2019 2,086 2020 1,892 2021 1,808 Thereafter 1,533 $ 11,703

Product Warranties

Product Warranties	12 Months Ended
	Jun. 30, 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 June 30, 2016 2015 Balance at beginning of year $ 6,610 $ 6,164 Add: Additions to warranty provision 5,114 3,210 Additions for Australian acquisition — 308 Adjustments to preexisting warranties 123 92 Less: Warranty claims paid (3,764 ) (3,164 ) Balance at end of year $ 8,083 $ 6,610

Financing

Financing	12 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Financing	Financing Outstanding debt consisted of the following: As of June 30, 2016 2015 Term loan $ 72,000 $ 78,500 Less unamortized debt issuance costs (914 ) (1,158 ) Total debt 71,086 77,342 Less current maturities (8,000 ) (6,500 ) Long term debt less current maturities $ 63,086 $ 70,842 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, Malibu Boats Holdings, LLC, and its subsidiaries, Malibu Boats Domestic International Sales Corp. and Malibu Australia 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, Malibu 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 June 30, 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 will be $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 June 30, 2016 and 2015, the interest rate on the term loan was 2.96% and 2.77% , respectively, and the weighted average interest rate on the term loan was 2.83% for fiscal year 2016 and 3.08% for fiscal year 2015. 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 June 30, 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 , $100 of which was outstanding as of June 30, 2016 . 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. 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 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 and dividends and distributions up to $15,000 in connection with its Repurchase Program, in each case, 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 are being amortized over the term of the Amended and Restated Credit Agreement into interest expense using the effective interest method and presented as a direct offset to the total debt outstanding as of June 30, 2016 . Covenant Compliance As of June 30, 2016 and 2015 , the Company was in compliance with the covenants contained in the Amended and Restated Credit Agreement. 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 12. 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 consolidated statements of operations and comprehensive income (loss). For the fiscal year ended ended June 30, 2016 , the Company recorded a loss of $863 for the change in fair value of the interest rate swap, which is included in interest expense in the consolidated statements of operations and comprehensive income (loss).

Tax Receivable Agreement Liabil

Tax Receivable Agreement Liability (Notes)	12 Months Ended
	Jun. 30, 2016
Tax Receivable Agreement [Abstract]
Tax Receivable Agreement [Text Block]	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 contractual payment obligations are obligations of the Company and not of the LLC. The Company's Tax Receivable Agreement liability was determined on an undiscounted basis in accordance with ASC 450, Contingencies , since the contractual payment obligations were deemed to be probable and reasonably estimable. 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 June 30, 2016 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 111 — Payment under tax receivable agreement (2,831 ) — 93,750 96,470 Less current portion under tax receivable agreement (4,189 ) (2,969 ) Ending balance $ 89,561 $ 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 June 30, 2016 , the Company recorded deferred tax assets of $111,060 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 next annual payment is anticipated approximately 75 days after filing the federal tax return due on March 15, 2017.

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	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. In accordance with ASC Topic 740, Income Taxes , income taxes are recognized for the amount of taxes payable for the current year and for the impact of deferred tax liabilities and assets, which represent future tax consequences of events that have been recognized differently in the financial statements than for tax purposes. Deferred tax assets and liabilities are established using the enacted statutory tax rates and are adjusted for any changes in such rates in the period of change. Malibu Boats, Inc. is taxed as a C Corporation, which is subject to both federal and state taxation at a corporate level. Therefore, tax expense and deferred tax assets and liabilities reflect such status. In November 2015, the FASB issued an update to their accounting guidance on income taxes that eliminates the current requirement for companies to present deferred income tax assets and liabilities as current and noncurrent in a classified balance sheet. Instead, companies are required to classify all deferred tax assets and liabilities as noncurrent. The Company early adopted this guidance as of the beginning of the fourth quarter of fiscal year 2016 on a retrospective basis. The application resulted in a reclassification of $629 for the fiscal year ended June 30, 2015 from current deferred tax asset to noncurrent on the consolidated balance sheet. The components of provision for (benefit from) income taxes are as follows: Fiscal Year Ended June 30, 2016 2015 2014 Current tax expense: Federal $ 5,372 $ 205 $ 44 State 902 95 376 Foreign 351 430 14 Total Current 6,625 730 434 Deferred tax expense (benefit): Federal 4,886 8,208 (2,066 ) State 458 (49 ) (588 ) Foreign (168 ) (226 ) — Total Deferred 5,176 7,933 (2,654 ) Income tax expense (benefit) $ 11,801 $ 8,663 $ (2,220 ) The income tax expense (benefit) differs from the amount computed by applying the federal statutory income tax rate to income from continuing operations before income taxes. The sources and tax effects of the differences are as follows: Fiscal Year Ended June 30, 2016 2015 2014 Federal tax provision at statutory rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal benefit 3.2 0.1 5.5 Permanent differences attributable to partnership investment (0.4 ) 1.6 (9.9 ) Non-controlling interest (2.5 ) (9.8 ) 36.5 Change in valuation allowance 1.3 — — Other, net 0.2 0.3 (1.9 ) Total income tax expense on continuing operations 36.8 % 27.2 % 65.2 % The Company’s effective tax rate includes a rate benefit attributable to the fact that the Company’s subsidiary operated as a limited liability company which was not subject to federal income tax. Accordingly, the portion of the Company’s subsidiary earnings attributable to the non-controlling interest are subject to tax when reported as a component of the non-controlling interests’ taxable income. The components of the Company's net deferred income tax assets and liabilities at June 30, 2016 and 2015 are as follows: As of June 30, 2016 2015 Deferred tax assets: Litigation accrual $ 89 $ — Partnership basis differences 121,942 118,188 Fixed assets and intangibles 58 144 Accrued liabilities and reserves 546 448 State tax credits and NOLs 1,059 388 Other 99 35 Total deferred tax assets 123,793 119,203 Deferred tax liabilities: Fixed assets and intangibles 941 1,101 Other 39 — Total deferred tax liabilities 980 1,101 Less valuation allowance 9,700 — Total net deferred tax assets $ 113,113 $ 118,102 In fiscal year 2015, the Company recorded $1,479 of net deferred tax liabilities in connection with the acquisition of Malibu Boats Pty Ltd. This net deferred tax liability represents the tax effects of fair value adjustments that were recorded with no corresponding adjustment to the tax basis of underlying assets and liabilities as the transaction was non-taxable. On an annual basis, the Company performs a comprehensive analysis of all forms of positive and negative evidence to determine whether realizability of deferred tax assets is more likely than not. During each interim period, the Company updates its annual analysis for significant changes in the positive and negative evidence. At June 30, 2016 , the Company concluded that $9,700 valuation allowance against deferred tax assets was necessary. The additional valuation allowance is due to state net operating losses generated by current and future 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 additional valuation allowance is due to the Company's determination that certain state NOL's will not be realizable. Unrecognized tax benefits are discussed in the Company's accounting policy for income taxes (Refer to Note 1 on Income Taxes for more information). During the tax year ended June 30, 2015 , a liability was established for unrecognized tax benefits through acquisition accounting. The Company has filed federal and state income tax returns that remain open to examination for years 2014 through 2015, while its subsidiaries, Malibu Boats Holdings, LLC and Malibu Boats Pty Ltd., remain open to examination for years 2012 through 2015. A reconciliation of changes in the amount of unrecognized tax benefits for the fiscal years ended June 30, 2016 and 2015 is as follows: Fiscal Year Ended June 30, 2016 2015 2014 Balance as of July 1 $ 66 $ — $ — Additions based on tax positions taken during the current period — 4 — Additions based on tax positions taken during a prior period — 62 — Balance as of June 30 $ 66 $ 66 $ — In fiscal year 2015, the Company recorded $62 and $4 in connection with uncertain tax positions taken by Malibu Boats Pty Ltd. in prior fiscal years and the current fiscal year, respectively, that would be payable by the Company if settled with the relevant tax authority. As of June 30, 2016 , it is reasonably possible that none of the total unrecognized tax benefits recorded will reverse within the next 12 months. Of the total unrecognized tax benefits recorded on the balance sheet, $66 would impact the effective tax rate once settled. The Company did not provide for U.S. federal income taxes or foreign withholding taxes in fiscal year 2016 on approximately $749 of undistributed earnings of its non-U.S. subsidiary, as such earnings were intended to be reinvested indefinitely. The estimated income and withholding tax liability associated with the remittance of these earnings is nominal.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Jun. 30, 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 as of June 30, 2016 and 2015 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 June 30, 2016: Interest rate swap not designated as cash flow hedge $ 863 — 863 — Total liabilities at fair value $ 863 $ — $ 863 $ — As of June 30, 2015: Interest rate swap not designated as cash flow hedge $ — — — — Total liabilities at fair value $ — $ — $ — $ — Fair value measurement 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 June 30, 2016 or 2015 , respectively. 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. There were no impairments recorded in connection with tangible and intangible long-lived assets for fiscal years ended June 30, 2016 , 2015 or 2014 , respectively.

Stockholder's Equity

Stockholder's Equity	12 Months Ended
	Jun. 30, 2016
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity The Company is authorized to issue 150,000,000 shares of capital stock, consisting of 100,000,000 shares of Class A Common Stock, 25,000,000 shares of Class B Common Stock, and 25,000,000 shares of Preferred Stock, par value $ 0.01 per share. On November 1, 2013, the Company issued 100 shares of Class A Common Stock in exchange for $ 10.00 , all of which were held by BC-Malibu Boats GP, an affiliate of Black Canyon Capital LLC, in connection with formation of Malibu Boats, Inc. These shares were subsequently redeemed for nominal consideration in connection with the Recapitalization. As discussed in Note 2, on February 5, 2014, the Company completed its IPO of 8,214,285 shares of Class A Common Stock at a price to the public of $14.00 per share. Immediately prior to the IPO, on February 4, 2014, two holders of membership interests in the LLC merged with and into two newly-formed subsidiaries of the Company. As a result of these mergers, the sole stockholders of each of the two merging entities received an aggregate 2,840,545 shares of Class A Common Stock in exchange for shares of capital stock of the merging entities. A total of 34 shares of Class B Common Stock (one to each pre-IPO LLC Unit holder) were issued to pre-IPO LLC Unit holders in connection with the Recapitalization. In May 2014, in connection with transfers of membership units of the LLC by certain members to various individuals and entities (the “New LLC Members”), the Company issued a total of 10 additional shares of its Class B Common Stock to the New LLC Members for nominal consideration. As of June 30, 2014, the Company had a total of 44 shares of its Class B Common Stock issued and outstanding. On July 2, 2014, in connection with transfers of membership units of the LLC by certain members of the LLC to one LLC member, the Company canceled one share of its Class B Common Stock. Offerings Follow-on Offering On July 15, 2014, the Company completed the follow-on offering of 5,520,000 shares of Class A Common Stock at a price to the public of $ 18.50 per share, of which 4,371,893 shares were issued and sold by the Company and 1,148,107 shares were sold by selling stockholders (the "Follow-On Offering"). This included 538,252 shares issued and sold by the Company and 181,748 shares sold by selling stockholders pursuant to the over-allotment option granted to the underwriters, which was exercised concurrently with the closing of the Follow-on Offering. The aggregate gross proceeds from the Follow-on Offering was $102,120 . Of these proceeds, the Company received $76,836 and the selling stockholders received $20,178 , after deducting $5,106 in underwriting discounts and commissions. All the proceeds from the Follow-on Offering were used to purchase LLC Units directly from the holders of LLC Units. Tender Offer On March 13, 2015, Malibu Boats, Inc. commenced an offer to purchase up to $70,000 in value of shares of its Class A Common Stock, including shares of Class A Common Stock issued upon exchange of LLC Units, for cash by means of a “modified Dutch auction” tender offer (the "Tender Offer"). Pursuant to the Tender Offer, holders could tender all or a portion of their shares of Class A Common Stock (1) at a price specified by the tendering stockholder of not less than $21.00 and not more than $23.50 per share of Class A Common Stock, or (2) without specifying a purchase price, in which case their shares of Class A Common Stock would be purchased at the purchase price determined in accordance with the terms of the Tender Offer. Upon completion of the Tender Offer, on April 15, 2015, the Company purchased 3,333,333 shares of Class A Common Stock, including 2,602,923 Class A Common Stock issued upon the exchange of LLC Units, at a purchase price of $21.00 per share for an aggregate purchase price of approximately $70,000 , excluding related fees and expenses of approximately $1,523 related to the Tender Offer. Upon the repurchase, 3,333,333 shares were classified as treasury stock and then subsequently retired. Secondary Offering On May 27, 2015, the Company completed the secondary offering of 3,996,255 shares of its Class A Common Stock (the "Secondary Offering"), including 2,967,267 shares of Class A Common Stock that were issued upon exchange of LLC Units, at a price to the public of $19.05 per share, after deducting underwriters discounts and commissions, all of which were sold by selling stockholders. In addition, this included 521,250 shares issued and sold by selling stockholders pursuant to the over-allotment option granted to the underwriters, which was exercised concurrently with the closing of the Secondary Offering. The Company did not sell any shares of Common Stock in the public offering and did not receive any proceeds. Pursuant to the Company’s Certificate of Incorporation, on May 21, 2015 in connection with the exchanges of LLC Units for Class A Common Stock, 19 shares of Class B Common Stock were automatically transferred to the Company and retired. As of June 30, 2015 , the Company had a total of 24 shares of its Class B Common Stock issued and outstanding. Exchange of LLC Units for Class A Common Stock During fiscal year 2016 , a non-controlling LLC Unit holder exchanged LLC Units for the issuance of Class A Common Stock. In connection with the exchange, one share of Class B Common Stock was automatically transferred to the Company and retired. As of June 30, 2016 , the Company had a total of 23 shares of its Class B Common Stock issued and outstanding. 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 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. In accordance with the LLC Agreement, in connection with any repurchases by the Company under the Repurchase Program, the LLC must redeem an equal number of LLC Units held by the Company as shares of Class A Common Stock repurchased by the Company at a redemption price equal to the redemption price paid for the Class A Common Stock repurchased by the Company. The Company has no obligation to repurchase any shares under the Repurchase Program and may suspend or discontinue it at any time. During fiscal year 2016, the Company purchased 287,346 shares of Class A Common Stock at an average stock price of $13.82 per share for an aggregate purchase price of approximately $3,981 including related fees and expenses. Upon repurchase, these shares were classified as treasury stock and then subsequently retired. In addition, as noted above, 287,346 LLC Units held by the Company were redeemed and canceled by the LLC. As of June 30, 2016 , the Company may repurchase up to an additional $11,049 in shares of Class A Common Stock and LLC Units under the program. Class A Common Stock and Class B Common Stock Voting Rights Holders of Class A Common Stock and Class B Common Stock will have voting power over Malibu Boats, Inc., the sole managing member of the LLC, at a level that is consistent with their overall equity ownership of the Company's business. Pursuant to the Company's certificate of incorporation and bylaws, each share of Class A Common Stock entitles the holder to one vote with respect to each matter presented to the Company's stockholders on which the holders of Class A Common Stock are entitled to vote. Each holder of Class B Common Stock shall be entitled to the number of votes equal to the total number of LLC Units held by such holder multiplied by the exchange rate specified in the Exchange Agreement with respect to each matter presented to the Company's stockholders on which the holders of Class B Common Stock are entitled to vote. Accordingly, the holders of LLC Units collectively have a number of votes that is equal to the aggregate number of LLC Units that they hold. Subject to any rights that may be applicable to any then outstanding preferred stock, the Company's Class A and Class B Common Stock vote as a single class on all matters presented to the Company's stockholders for their vote or approval, except as otherwise provided in the Company's certificate of incorporation or bylaws or required by applicable law. Holders of the Company's Class A and Class B Common Stock do not have cumulative voting rights. Except in respect of matters relating to the election and removal of directors on the Company's board of directors and as otherwise provided in the Company's certificate of incorporation, the Company's bylaws, or as required by law, all matters to be voted on by the Company's stockholders must be approved by a majority of the shares present in person or by proxy at the meeting and entitled to vote on the subject matter. Equity Consideration On October 23, 2014, in connection with the acquisition of the Australian licensee, the Company issued 170,889 shares of Class A Common Stock to the former owner of Malibu Boats Pty. Ltd. as equity consideration. Refer to Note 4 for more information on the acquisition. Dividends Subject to preferences that may apply to any shares of preferred stock outstanding at the time, the holders of the Company's Class A Common Stock will be entitled to share equally, identically and ratably in any dividends that the board of directors may determine to issue from time to time. Holders of the Company's Class B Common Stock do not have any right to receive dividends. Liquidation Rights In the event of any voluntary or involuntary liquidation, dissolution or winding up of our affairs, holders of the Company's Class A Common Stock would be entitled to share ratably in the Company's assets that are legally available for distribution to stockholders after payment of its debts and other liabilities. If the Company has any preferred stock outstanding at such time, holders of the preferred stock may be entitled to distribution and/or liquidation preferences. In either such case, the Company must pay the applicable distribution to the holders of its preferred stock before it may pay distributions to the holders of its Class A Common Stock. Holders of the Company Class B Common Stock do not have any right to receive a distribution upon a voluntary or involuntary liquidation, dissolution or winding up of the Company's affairs. Other Rights Holders of the Company's Class A Common Stock will have no preemptive, conversion or other rights to subscribe for additional shares. The rights, preferences and privileges of the holders of the Company's Class A Common Stock will be subject to, and may be adversely affected by, the rights of the holders of shares of any series of the Company's preferred stock that the Company may designate and issue in the future. Preferred Stock Though the Company currently has no plans to issue any shares of preferred stock, its board of directors has the authority, without further action by the Company's stockholders, to designate and issue up to 25,000,000 shares of preferred stock in one or more series. The Company's board of directors may also designate the rights, preferences and privileges of the holders of each such series of preferred stock, any or all of which may be greater than or senior to those granted to the holders of common stock. Though the actual effect of any such issuance on the rights of the holders of common stock will not be known until the Company's board of directors determines the specific rights of the holders of preferred stock, the potential effects of such an issuance include: • diluting the voting power of the holders of common stock; • reducing the likelihood that holders of common stock will receive dividend payments; • reducing the likelihood that holders of common stock will receive payments in the event of the Company's liquidation, dissolution, or winding up; and • delaying, deterring or preventing a change-in-control or other corporate takeover. LLC Units In connection with the Recapitalization, the LLC Agreement was amended and restated to, among other things; modify its capital structure by replacing the different classes of interests previously held by the LLC unit holders to a single new class of units called “LLC Units.” As a result of the Recapitalization and IPO, the Company holds LLC Units in the LLC and is the sole managing member of the LLC. Holders of LLC Units do not have voting rights under the LLC Agreement. Further, the LLC and the pre-IPO owners entered into the Exchange Agreement under which (subject to the terms of the Exchange Agreement) they have the right to exchange their LLC Units for shares of the Company's Class A Common Stock on a one-for-one basis, subject to customary conversion rate adjustments for stock splits, stock dividends and reclassifications, or at the Company's option, except in the event of a change in control, for a cash payment equal to the market value of the Class A Common Stock. As of June 30, 2016 , the Company held 17,690,874 LLC Units, representing a 92.6% economic interest in the LLC, while non-controlling LLC Unit holders held 1,404,923 LLC Units, representing a 7.4% interest in the LLC. Refer to Note 3 for additional information on non-controlling interest. As discussed in Note 2, net profits and net losses of the LLC will generally be allocated to the LLC’s members (including the Company) pro rata in accordance with the percentages of their respective limited liability company interests. The LLC Agreement provides for cash distributions to the holders of LLC Units if the Company determines that the taxable income of the LLC will give rise to taxable income for its members. In accordance with the LLC Agreement, the Company intends to cause the LLC to make cash distributions to holders of LLC Units for purposes of funding their tax obligations in respect of the income of the LLC that is allocated to them.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation Equity Awards Issued Under the Malibu Boats, Inc. Long-Term Incentive Plan On January 6, 2014, the Company’s board of directors adopted the Malibu Boats, Inc. 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 including unrestricted shares of Class A Common Stock, stock options, SARs, restricted stock, restricted stock units, dividend equivalent awards and performance awards. As of June 30, 2016 , there were 1,386,660 shares available for future issuance under Incentive Plan. On May 16, 2015 , the Company granted 12,050 restricted stock unit awards to key employees under the Incentive Plan with a grant date fair value of $20.67 per unit. On June 27, 2014 , the Company granted 46,250 restricted stock unit awards to key employees under the Incentive Plan with a grant date fair value of $20.03 per unit. Under the terms of the agreements, the awards will vest 25% ratably on each anniversary of their grant date. Stock-based compensation expense attributable to these restricted stock units is amortized on a straight-line basis over the requisite service period. 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 . As of June 30, 2016 , the weighted-average years non-vested for service period awards and performance target awards was approximately 2.3 years and 1.8 years, respectively. The Company's non-employee directors receive an annual retainer for their services as directors consisting of both a cash retainer and equity awards in the form of Class A Common Stock or restricted stock units. Directors may elect that their cash annual retainer be converted into either fully vested shares of Class A Common Stock or restricted stock units paid on a deferral basis. Equity awards issued to directors are fully vested at the date of grant. Directors receiving restricted stock units as compensation for services have no rights as a stockholder of the Company, no dividend rights (except with respect to dividend equivalent rights), and no voting rights until Class A Common Stock is actually issued to them upon separation from service or change in control as defined in the Incentive Plan. If dividends are paid by the Company to its stockholders, directors would be entitled to receive an equal number of restricted stock units based on their proportional interest. For the fiscal year ended June 30, 2014, the Company issued 9,371 shares of Class A Common Stock and 60,693 restricted stock units to its non-employee directors for their services as directors pursuant to the Incentive Plan. The grant date fair value for the Class A Common Stock and restricted stock units received for the equity portion of the annual retainer was $14.00 and the grant date fair value for the portion of the cash retainer elected to be received in equity was $20.10 . For the fiscal year ended June 30, 2015 , the Company issued 3,101 shares of Class A Common Stock and 9,303 restricted stock units with a weighted-average grant date fair value of $18.52 to its non-employee directors for their services as directors pursuant to the Incentive Plan. For the fiscal year ended June 30, 2016 , the Company issued 8,688 shares of Class A Common Stock and 43,508 restricted stock units with a weighted-average grant date fair value of $14.38 to its non-employee directors for their services as directors pursuant to the Incentive Plan. The following table presents the number and weighted-average grant date fair value of the Company’s director and employee restricted stock units and restricted stock awards: Fiscal Year Ended June 30, 2016 2015 2014 Number of Restricted Stock Units and Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Number of Restricted Stock Units and Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Number of Restricted Stock Units and Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Total Non-vested Restricted Stock Units and Restricted Stock Awards at beginning of year 44,775 $ 20.20 46,155 $ 20.03 $ — $ — Granted 174,072 15.05 21,353 20.44 106,943 16.82 Vested (69,751 ) 15.62 (20,733 ) 15.83 (60,788 ) 14.38 Forfeited (8,188 ) 20.13 (2,000 ) 20.03 — — Total Non-vested Restricted Stock Units and Restricted Stock Awards at end of year 140,908 $ 16.17 44,775 $ 20.20 46,155 $ 20.03 Stock compensation expense attributable to all of the Company's equity awards was $1,947 , $1,467 and $2,577 for fiscal years 2016 , 2015 and 2014 , respectively, including $1,066 , $1,242 and $2,520 of expense related to profit interest awards previously granted prior to the IPO under the former LLC agreement for fiscal years 2016 , 2015 and 2014 , respectively, and is included in general and administrative expense in the Company's consolidated statement of operations and comprehensive income (loss). The cash flow effects resulting from all equity awards were reflected as noncash operating activities. During fiscal year 2016 , the Company withheld approximately 8,876 shares at an aggregate cost of approximately $156 , as permitted by the applicable equity award agreements, to satisfy employee tax withholding requirements for employee share-based equity awards that have vested. As of June 30, 2016 and 2015 , unrecognized compensation cost related to nonvested, share-based compensation was $2,131 and $2,258 , respectively, of which $283 and $1,350 represent the unearned portion attributable to profit interest awards as of June 30, 2016 and 2015 , respectively. Remaining profit interest awards will be fully vested in the first quarter of fiscal year 2017.

Net Earnings (Loss) Per Share

Net Earnings (Loss) Per Share	12 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Net Earnings (Loss) Per Share	Net Earnings (Loss) Per Share Basic net income (loss) per share of Class A Common Stock is computed by dividing net income (loss) 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 income (loss) per share includes fully vested restricted stock units awarded to directors that are entitled to participate in distributions to common shareholders through receipt of additional units of equivalent value to the dividends paid to Class A Common Stock holde rs. Diluted net income (loss) per share of Class A Common Stock is computed similarly to basic net income (loss) 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 restricted 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. All earnings (loss) prior to and up to February 5, 2014, the date of completion of the IPO, were entirely allocable to non-controlling interest and, as a result, earnings (loss) per share information is not applicable for reporting periods prior to this date. Consequently, only the net loss allocable to Malibu Boats, Inc. from the period subsequent to February 5, 2014 is included in the net income (loss) attributable to the stockholders of Class A Common Stock. Basic and diluted net income (loss) per share of Class A Common Stock has been computed as follows (in thousands, except share and per share amounts): Fiscal Year Ended June 30, 2016 2015 2014 1 Basic: Net income (loss) attributable to Malibu Boats, Inc. $ 18,042 $ 14,661 $ (4,676 ) Shares used in computing basic net income (loss) per share: Weighted-average Class A Common Stock 17,838,625 15,668,072 11,054,894 Weighted-average participating restricted stock units convertible into Class A Common Stock 95,955 64,459 416 Basic weighted-average shares outstanding 17,934,580 15,732,531 11,055,310 Basic net income (loss) per share $ 1.01 $ 0.93 $ (0.42 ) Diluted: Net income (loss) attributable to Malibu Boats, Inc. $ 18,042 $ 14,661 $ (4,676 ) Shares used in computing diluted net income (loss) per share: Basic weighted-average shares outstanding 17,934,580 15,732,531 11,055,310 Restricted stock units granted to employees 50,847 8,487 — Diluted weighted-average shares outstanding 2 17,985,427 15,741,018 11,055,310 Diluted net income (loss) per share $ 1.00 $ 0.93 $ (0.42 ) 1 For period from February 5, 2014, the date of completion of the IPO, to June 30, 2014. 2 The Company excluded 1,413,024 , 1,419,094 , and 11,373,855 potentially dilutive shares from the calculation of diluted net income (loss) per share for the fiscal year ended June 30, 2016 , 2015 , and 2014 , respectively, as these units 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 (loss) per share of Class B Common Stock has not been presented.

Commitment and Contingencies

Commitment and Contingencies	12 Months Ended
	Jun. 30, 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. 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 consolidated statement of operations account accordingly. This potential loss reserve is presented in accrued liabilities in the accompanying 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 consolidated statements of operations and comprehensive income (loss). During the fiscal year ended June 30, 2016 , the Company agreed to repurchase three units from the lender of two of its former dealers. The total losses on these repurchases were $ 30 . Other than these repurchase commitments, the Company has not repurchased another unit from lenders since July 1, 2010. No units were repurchased during the fiscal years ended June 30, 2015 and 2014 . Accordingly, the Company did not carry a reserve for repurchases as of June 30, 2016 and 2015 , respectively. Lease Commitments In connection with a sale-leaseback transaction as of March 2008, the Company now leases its manufacturing and office facilities for $156 per month with periodic inflationary adjustments, plus the payment of property taxes, normal maintenance, and insurance on the property under an agreement which expires March 2028, with three 10 -year options to extend, at the Company’s discretion. Refer to Note 6 for more information. The Company also has various other leases for operating facilities in both U.S. and Australia and machinery and equipment under operating leases that expire over the next twelve months. The total rental expense for fiscal years ended June 30, 2016 , 2015 and 2014 was $2,394 , $2,256 , and $2,088 , respectively. Future minimum lease payments under noncancelable operating leases as of June 30, 2016 , are as follows: As of June 30, 2016 Fiscal Year 2017 $ 2,224 2018 2,175 2019 2,208 2020 2,212 2021 2,217 Thereafter 14,082 $ 25,118 Contingencies Product Liability The Company is engaged in a business that exposes it to claims for product liability and warranty claims in the event the Company’s products actually or allegedly fail to perform as expected or the use of the Company’s products results, or is alleged to result, in property damage, personal injury or death. Although the Company maintains product and general liability insurance of the types and in the amounts that the Company believes are customary for the industry, the Company is not fully insured against all such potential claims. The Company may have the ability to refer claims to its suppliers and their insurers to pay the costs associated with any claims arising from the suppliers’ products. The Company’s insurance covers such claims that are not adequately covered by a supplier’s insurance and provides for excess secondary coverage above the limits provided by the Company’s suppliers. The Company may experience legal claims in excess of its insurance coverage or claims that are not covered by insurance, either of which could adversely affect its business, financial condition and results of operations. Adverse determination of material product liability and warranty claims made against the Company could have a material adverse effect on its financial condition and harm its reputation. In addition, if any of the Company products are, or are alleged to be, defective, the Company may be required to participate in a recall of that product if the defect or alleged defect relates to safety. These and other claims that the Company faces could be costly to the Company and require substantial management attention. Refer to Note 8 for discussion of warranty claims. The Company insures against product liability claims and believes there are no material product liability claims as of June 30, 2016 that would not be covered by our insurance. Litigation 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, management does not believe there are any pending claims (asserted or unasserted) at June 30, 2016 or June 30, 2015 that will 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. On April 22, 2014, Marine Power, a former supplier of engines to the Company, initiated a lawsuit against the Company in the U.S. District Court for the Eastern District of Tennessee seeking monetary damages. On July 10, 2015, the Company filed an Answer and Counterclaim in the lawsuit filed by Marine Power. The Company denied any liability arising from the causes of action alleged by Marine Power. The lawsuit pending in the U.S. District Court for the Eastern District of Louisiana proceeded to trial on August 8, 2016. On August 18, 2016, in connection with a judgment rendered against the Company in a litigation with Marine Power the Company recorded a charge of $3,268 . The Company is reviewing the decision and considering its options, including filing post-trial motions and seeking appellate review.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions On July 11, 2012, the LLC reinstated certain payment provisions of a management agreement with an equity sponsor. Under the terms of the management agreement, as amended, the LLC agreed to pay a management fee of $1,831 for periods prior to June 30, 2012, $250 for the period July 1, 2012 through December 31, 2012 and $750 per annum beginning January 1, 2013, all of which is payable in advance. In connection with the IPO, this management agreement was terminated and a one time termination fee of $ 3,750 was paid to the former sponsor. Total payments associated with the management services, including termination fees, for the years ended June 30, 2015 and 2014 were $4,500 and $2,831 , respectively, all of which are recorded as general and administrative expense. Three non-employee members of the Company's board of directors are also shareholders of the Company and receive an annual retainer as compensation for services rendered. For the fiscal years ended June 30, 2016 and 2015 , $392 and $374 , respectively, was paid to these directors in both cash and equity for their services. Of the amount paid, $63 and $79 was a prepayment for services through the 2016 and 2015 annual meetings for the years ended June 30, 2016 and 2015 , respectively.

Segment Reporting

Segment Reporting	12 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The following table presents financial information for the Company’s reportable segments for fiscal years ended June 30, 2016 , 2015 , and 2014. Fiscal Year Ended June 30, 2016 US Australia Eliminations Total Net sales $ 239,689 $ 20,849 $ (7,573 ) $ 252,965 Affiliate (or intersegment) sales 7,573 — (7,573 ) — Net sales to external customers 232,116 20,849 — 252,965 Depreciation and amortization 4,900 624 — 5,524 Net income (loss) before provision for income taxes 31,674 453 (31 ) 32,096 Capital expenditures 6,156 20 — 6,176 Long-lived assets 31,446 10,540 — 41,986 Total assets $ 220,817 $ 17,130 $ (17,417 ) $ 220,530 Fiscal Year Ended June 30, 2015 US Australia 1 Eliminations Total Net sales $ 219,142 $ 14,919 $ (5,440 ) $ 228,621 Affiliate (or intersegment) sales 5,440 — (5,440 ) — Net sales to external customers 213,702 14,919 — 228,621 Depreciation and amortization 4,318 572 — 4,890 Net income (loss) before provision for income taxes 32,142 295 (591 ) 31,846 Capital expenditures 5,299 67 — 5,366 Long-lived assets 30,125 11,481 — 41,606 Total assets $ 200,260 $ 17,982 $ (17,928 ) $ 200,314 Fiscal Year Ended June 30, 2014 US Australia Eliminations Total Net sales $ 190,935 $ — $ — $ 190,935 Affiliate (or intersegment) sales — — — — Net sales to external customers 190,935 — — 190,935 Depreciation and amortization 6,777 — — 6,777 Net loss before provision for income taxes (3,408 ) — — (3,408 ) Capital expenditures 5,915 — — 5,915 Long-lived assets 29,039 — — 29,039 Total assets $ 84,801 $ — $ — $ 84,801 1 Represents the results of the Company's Licensee since its acquisition on October 23, 2014.

Quarterly Financial Information

Quarterly Financial Information	12 Months Ended
	Jun. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	Quarterly Financial Reporting (Unaudited) Quarter Ended Fiscal Year Ended June 30, 2016 March 31, 2016 December 31, 2015 September 30, 2015 Net sales $ 66,680 $ 68,539 $ 60,506 $ 57,240 $ 252,965 Gross profit 17,825 18,406 15,879 14,710 66,820 Operating income 7,825 11,825 8,979 7,275 35,904 Net income 4,090 6,507 5,718 3,980 20,295 Net income attributable to non-controlling interest 486 731 614 422 2,253 Net income attributable to Malibu Boats, Inc. $ 3,604 $ 5,776 $ 5,104 $ 3,558 $ 18,042 Basic net income per share $ 0.21 $ 0.32 $ 0.28 $ 0.20 $ 1.01 Diluted net income per share $ 0.20 $ 0.32 $ 0.28 $ 0.20 $ 1.00 Quarter Ended Fiscal Year Ended June 30, 2015 March 31, 2015 December 31, 2014 September 30, 2014 Net sales $ 60,716 $ 64,762 $ 55,484 $ 47,659 $ 228,621 Gross profit 16,275 17,897 14,164 12,093 60,429 Operating income 11,324 9,523 6,998 3,305 31,150 Net income 7,575 7,643 5,576 2,389 23,183 Net income income attributable to non-controlling interest 1,923 3,278 2,312 1,009 8,522 Net income attributable to Malibu Boats, Inc. $ 5,652 $ 4,365 $ 3,264 $ 1,380 $ 14,661 Basic net income per share $ 0.35 $ 0.28 $ 0.21 $ 0.09 $ 0.93 Diluted net income per share $ 0.35 $ 0.28 $ 0.21 $ 0.09 $ 0.93

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On August 4, 2016, the Company paid down $15,000 of its term loan under the Amended and Restated Credit Agreement. On August 18, 2016, the Company received a judgment rendered against it in connection with a lawsuit by Marine Power, a former supplier of engines to the Company. alleging breach of contract. While the Company is reviewing the decision and considering its options, including filing post-trial motions and seeking appellate review, the Company recorded a one-time charge of $3,268 in connection with the judgment for fiscal year ending June 30, 2016. Refer to "Legal Proceedings" in Note 16 for more information.

Organization, Basis of Presen27

Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepting accounting principles ("GAAP"). Certain amounts in prior fiscal years have been reclassified to conform with the presentation adopted in the current year. 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 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.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates, and such differences could be material.
Certain Significant Risks and Uncertainties	Certain Significant Risks and Uncertainties The Company is subject to those risks common in manufacturing-driven markets, including, but not limited to, competitive forces, dependence on key personnel, consumer demand for its products, the successful protection of its proprietary technologies, compliance with government regulations and the possibility of not being able to obtain additional financing if and when needed.
Concentration of Credit and Business Risk	Concentration of Credit and Business Risk A majority of the Company’s sales are made pursuant to floor plan financing programs in which the Company participates on behalf of its dealers through a contingent repurchase agreement with various third-party financing institutions. Under these arrangements, a dealer establishes a line of credit with one or more of these third-party lenders for the purchase of dealer boat inventory. When a dealer purchases and takes delivery of a boat pursuant to a floor plan financing arrangement, it draws against its line of credit and the lender pays the invoice cost of the boat directly to the Company within approximately two weeks. For dealers that use local floor plan financing programs or pay cash, the Company may extend credit without collateral under the dealer agreement based on the Company’s evaluation of the dealer’s credit risk and past payment history. The Company maintains allowances for potential credit losses that it believes are adequate. See Trade Accounts Receivable section within this footnote for more information. As of June 30, 2016 , the Company’s distribution channel consisted of 205 independent dealers locations worldwide. No single dealer accounted for more than 5.3% of the Company’s unit volume for the fiscal year ended June 30, 2016 and 4.7% for the fiscal years ended June 30, 2015 and 2014 . The Company’s top ten dealers represented 31.9% , 33.7% , and 34.1% , of the Company’s volume for the fiscal years ended June 30, 2016 , 2015 , or 2014 , respectively.
Cash	Cash The Company considers all highly liquid investments purchased with an original maturity of 90 days or less to be cash equivalents. Cash equivalents are stated at cost, which approximates fair value. As of June 30, 2016 and 2015 , no highly liquid investments were held and the entire balance consists of traditional cash.
Trade Accounts Receivable	Trade Accounts Receivable Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. As of June 30, 2016 and 2015 , the allowance for doubtful receivables was $89 and $80 , respectively. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Trade receivables are written off when deemed uncollectible. Recoveries of trade receivables previously written off are recorded when received. A trade receivable is considered to be past due if any portion of the receivable balance is outstanding beyond customer terms.
Inventories	Inventories Inventories are stated at the lower of cost or market, determined on the first in, first out (“FIFO”) basis. Manufacturing cost includes materials, labor and manufacturing overhead. Unallocated overhead and abnormal costs are expensed as incurred.
Property and Equipment	Property and Equipment Property and equipment acquired outside of acquisition are stated at cost. When property and equipment is retired or otherwise disposed of, the related cost and accumulated depreciation is removed from the accounts and any resulting gain or loss is accounted for in the statement of operations and comprehensive income (loss). Major additions are capitalized; maintenance, repairs and minor improvements are charged to operating expenses as incurred if they do not increase the life or productivity of the related capitalized asset. Depreciation on leasehold improvements is computed using the straight-line method based on the lesser of the remaining lease term or the estimated useful life and depreciation of equipment is computed using the straight-line method over the estimated useful life as follows: Years Leasehold improvements Shorter of useful life or lease term Machinery and equipment 3-5 Furniture and fixtures 3-5 The Company accounts for the impairment and disposition of long-lived assets in accordance with ASC Topic 360, Property, Plant, and Equipment . In accordance with ASC Topic 360, long-lived assets to be held are reviewed for events or changes in circumstances that indicate that their carrying value may not be recoverable. The Company periodically reviews for any indicators and, if indicators are present, tests the carrying value of long-lived assets, assessing their net realizable values based on estimated undiscounted cash flows over their remaining estimated useful lives. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. No impairment charges were recorded for the fiscal years ended June 30, 2016 , 2015 and 2014 in the Company’s consolidated financial statements.
Goodwill and Intangible Assets	Goodwill Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Goodwill amounts are not amortized, but rather are evaluated for potential impairment on an annual basis, as of June 30, unless circumstances indicate the need for impairment testing between the annual tests in accordance with the provisions of ASC Topic 350, Intangibles—Goodwill and Other . If this assessment indicates the possibility of impairment, the income approach to test for goodwill impairment would be used unless circumstances indicate that a better estimate of fair value was available. Under the income approach, management calculates the fair value of its reporting units based on the present value of estimated future cash flows. If the fair value of an individual reporting unit exceeds the carrying value of the net assets including goodwill assigned to that unit, goodwill is not impaired. If the carrying value of the reporting unit’s net assets including goodwill exceeds the fair value of the reporting unit, then management determines the implied fair value of the reporting unit’s goodwill. If the carrying value of the reporting unit’s goodwill exceeds its implied fair value, then the Company would record an impairment loss equal to the difference. The Company did not recognize any goodwill impairment charges in the fiscal years ended June 30, 2016 , 2015 and 2014 . Intangible Assets Intangible assets consist primarily of relationships, reacquired franchise rights, product trade names, legal and contractual rights surrounding a patent and a non-compete agreement. These assets are recorded at their estimated fair values at the acquisition dates using the income approach. These assets are being amortized using the straight-line method based on their estimated useful lives ranging from 5 to 15 years. The estimated useful lives of the acquired dealer relationships consider the average length of dealer relationships at the time of acquisition, historical rates of dealer attrition and retention, the Company’s history of renewal and extension of dealer relationships, as well as competitive and economic factors resulting in a range of useful lives. The useful life of reacquired franchise rights is based on the remainder of the contractual term of the Licensee's exclusive manufacturing and distributors agreement with the Company. The estimated useful lives of the Company’s product trade names are based on a number of factors including technological obsolescence and the competitive environment. The estimated useful lives of legal and contractual rights are estimated based on the benefits that the patent provides for its remaining terms unless competitive, technological obsolescence or other factors indicate a shorter life. The useful life of the non-compete agreement is based on a ten-year agreement entered into by the Company and former owner of the Licensee as part of the acquisition. Management, assisted by third-party valuation specialists, determined the estimated fair values of separately identifiable intangible assets at the date of acquisition under the income approach. Significant data and assumptions used in the valuations included cost, market and income comparisons, discount rates, royalty rates and management forecasts. Discount rates for each intangible asset were selected based on judgment of relative risk and approximate rates of returns investors in the subject assets might require. The royalty rates were developed using weighted average rates, which were based on projected sales and profits of products sold and management’s assessment of the intangibles’ importance to the sales and profitability of the product. Management provided forecasts of financial data pertaining to assets, liabilities and income statement balances to be utilized in the valuations. While management believes the assumptions, estimates, appraisal methods and ensuing results are appropriate and represent the best evidence of fair value in the circumstances, modification or use of other assumptions or methods could have yielded different results. The carrying amount of intangible assets are reviewed whenever circumstances arise that indicate the carrying amount of an asset may not be recoverable. The carrying value of these assets is compared to the undiscounted future cash flows the assets are expected to generate. If the asset is considered to be impaired, the carrying value is compared to the fair value and this difference is recognized as an impairment loss.
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. Following the IPO, the LLC continues to operate in the United States as a partnership for U.S. federal income tax purposes. The Company files various federal and state tax returns, including some returns that are consolidated with subsidiaries. The Company accounts for the current and deferred tax effects of such returns using the asset and liability method. Significant judgments and estimates are required in determining the Company's current and deferred tax assets and liabilities, which reflect management's best assessment of the estimated future taxes it will pay. These estimates are updated throughout the year to consider income tax return filings, its geographic mix of earnings, legislative changes and other relevant items. The Company recognizes deferred tax assets and liabilities based on the differences between the financial statement carrying amounts of assets and liabilities and the amounts applicable for income tax purposes. Deferred tax assets represent items to be realized as a tax deduction or credit in future tax returns. Realization of the deferred tax assets ultimately depends on the existence of sufficient taxable income of the appropriate character in either the carryback or carryforward period. Each quarter the Company analyzes the likelihood that its deferred tax assets will be realized. A valuation allowance is recorded if, based on the weight of all available positive and negative evidence, it is more likely than not (a likelihood of more than 50%) that some portion, or all, of a deferred tax asset will not be realized (see Note 11). On an annual basis, the Company performs a comprehensive analysis of all forms of positive and negative evidence based on year end results. During each interim period, the Company updates its annual analysis for significant changes in the positive and negative evidence. If the Company later determines that realization is more likely than not for deferred tax assets with a valuation allowance, the related valuation allowance will be reduced. Conversely, if the Company determines that it is more likely than not that the Company will not be able to realize a portion of our deferred tax assets, the Company will increase the valuation allowance. The Company recognizes a tax benefit associated with an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained based upon the technical merits of the position. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and subsequently measures the income tax benefit as the largest amount that it judges to have a greater than 50% likelihood of being realized. The liability associated with unrecognized tax benefits is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new or emerging legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company's income tax provision includes the net impact of changes in the liability for unrecognized tax benefits. The Company has filed federal and state income tax returns that remain open to examination for years 2014 through 2015, while its subsidiaries, Malibu Boats Holdings, LLC and Malibu Boats Pty Ltd., remain open to examination for years 2012 through 2015. While it is often difficult to predict the final outcome or the timing of resolution of any particular tax matter, the Company believes its liability for unrecognized tax benefits is adequate. The Company considers an issue to be resolved at the earlier of the issue being “effectively settled,” settlement of an examination, or the expiration of the statute of limitations. Upon resolution, unrecognized tax benefits will be reversed as a discrete event. The Company's liability for unrecognized tax benefits is generally presented as noncurrent. However, if it anticipates paying cash within one year to settle an uncertain tax position, the liability is presented as current. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense.
Revenue Recognition	Revenue Recognition The Company generally manufactures products based on specific orders from dealers and often ships completed products only after receiving credit approval from financial institutions. Revenue is primarily recorded when all of the following conditions have been met: • an order for a product has been received; • a common carrier signs the delivery ticket accepting responsibility for the product; and • the product is removed from the Company’s property for delivery. These conditions are generally met when title passes, which is when boats are shipped to dealers in accordance with shipping terms, which are primarily free on board shipping point. Dealers generally have no rights to return unsold boats. From time to time, however, the Company may accept returns in limited circumstances and at the Company’s discretion under its warranty policy, which generally limits returns to instances of manufacturing defects. The Company estimates the costs that may be incurred under its basic limited warranty and records as a liability the amount of such costs at the time the product revenue is recognized. The Company may be obligated, in the event of default by a dealer, to accept returns of unsold boats under its repurchase commitment to floor financing providers, who are able to obtain such boats through foreclosure. The Company accrues estimated losses when a loss, due to the default of one of its dealers, is determined to be probable and the amount of the loss is reasonably estimable. Refer to Note 8 and Note 16 related to the Company’s product warranty and repurchase commitment obligations, respectively. Revenue from boat part sales is recorded as the product is shipped from the Company’s location, which is free on board shipping point. Revenue associated with sales of materials, parts, boats or engine products sold under the Company’s exclusive manufacturing and distribution agreement with its acquired Australian licensee are eliminated in consolidation. Revenue associated with sales to the independent representative responsible for international sales is recognized in accordance with free on board shipping point terms, the point at which the risks of ownership and loss pass to the representative. A fixed percentage discount is earned by the independent representative at the time of shipment to the representative as a reduction in the price of the boat and is recorded in the Company's consolidated statement of operations as a reduction in sales. The Company earns royalties on boats shipped with the Company's proprietary wake surfing technology under licensing agreements with various marine manufacturers. Royalty income is recorded when earned as net sales in the Company's consolidated statement of operations.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments for which the Company did not elect the fair value option include accounts receivable, prepaid expenses and other current assets, short-term credit facilities, accounts payable, accrued expenses and other current liabilities. The carrying amounts of these financial instruments approximate their fair values as a result of their short-term nature or variable interest rates. On April 2, 2015, the Company entered into a variable rate term loan for $80,000 , of which $72,000 and $78,500 was outstanding on June 30, 2016 and 2015 , respectively. The carrying value of the Company’s debt as of June 30, 2016 approximated its fair value. See Note 9 for more information.
Fair Value Measurement	Fair Value Measurements The Company applies the provisions of ASC Topic 820, Fair Value Measurements and Disclosures , for fair value measurements of financial assets and financial liabilities, and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. ASC Topic 820 defines fair value as the price 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. ASC Topic 820 also establishes a framework for measuring fair value and expands disclosures about fair value measurements. In addition to the financial assets and liabilities measured on a recurring basis, certain nonfinancial assets and liabilities are to be measured at fair value on a nonrecurring basis in accordance with applicable GAAP. This includes items such as nonfinancial assets and liabilities initially measured at fair value in a business combination (but not measured at fair value in subsequent periods) and nonfinancial long-lived asset groups measured at fair value for an impairment assessment. In general, non-financial assets including goodwill, other intangible assets and property and equipment are measured at fair value when there is an indication of impairment and are recorded at fair value only when any impairment is recognized. See Note 12 for more information.
Equity-Based Compensation	Equity-Based Compensation The Company expenses employee share-based awards under ASC Topic 718, Compensation—Stock Compensation , which requires compensation cost for the grant-date fair value of share-based awards to be recognized over the requisite service period. The Company estimated the grant date fair value of the share-based awards issued in the form of profit interests granted prior to November 1, 2013 using the Black-Scholes option pricing model and those granted on November 1, 2013 under the Probability-Weighted Expected Return method. The fair value of restricted stock unit awards granted under the Company's Long Term Incentive Plan ("Incentive Plan") are measured based on the market price of the Company’s stock on the grant date. See Note 14 for more information.
Repurchase Commitments	Repurchase Commitments In connection with its dealers’ wholesale floor-plan financing of boats, the Company has entered into repurchase agreements with various lending institutions. The repurchase commitment is on an individual unit basis with a term from the date it is financed by the lending institution through payment date by the dealer, generally not exceeding two and a half years. The total amount financed under the floor financing programs with repurchase obligations was $80,429 and $67,700 as of June 30, 2016 and 2015 , respectively. Such agreements are customary in the industry and the Company’s exposure to loss under such agreements is limited by contractual caps and the resale value of the inventory which is required to be repurchased. During the fiscal year ended June 30, 2016 , the Company agreed to repurchase three units from the lender of two of its former dealers and no units were repurchased for the fiscal years ended June 30, 2015 , and 2014 . See Note 16 for more information.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. Advertising expenses are included in selling and marketing expenses and were not material for fiscal years ended June 30, 2016 , 2015 , and 2014 .
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB and International Accounting Standards Board jointly issued a final standard on revenue recognition which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. This standard will supersede most current revenue recognition guidance. Under the new standard, entities are required to identify the contract with a customer; identify the separate performance obligations in the contract; determine the transaction price; allocate the transaction price to the separate performance obligations in the contract; and recognize the appropriate amount of revenue when (or as) the entity satisfies each performance obligation. ASU 2014-09 will now become effective for fiscal years beginning after December 15, 2017. 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. The standard is effective for fiscal years, and the interim periods within those years, beginning on or after January 1, 2017. Entities have the option of using either retrospective transition or a modified approach in applying the new standard. The Company is currently evaluating the approach it will use to apply the new standard and the impact that the adoption of the new standard will have on the Company’s consolidated financial statements. 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. The Company has elected to adopt for the fiscal year ended June 30, 2016, and is applying the amendment retrospectively. The adoption of ASU No. 2015-03 does not impact the Company's consolidated financial statements other than the change in presentation of debt issuance costs as a direct deduction from the carrying amount of the Company's outstanding debt balance within its consolidated balance sheets. The application resulted in a reclassification of $914 and $1,158 of net debt issuance costs from other assets to debt for the fiscal years ended June 30, 2016 and 2015 , respectively. Refer to Note 9 for additional information regarding debt issuance costs. 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 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 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 fiscal years beginning after December 15, 2016, and interim periods within those fiscal years with early adoption permitted. The Company has elected to early adopt for the fiscal year ended June 30, 2016, and will apply the amendments retrospectively. The adoption of ASU No. 2015-17 does not impact the Company's consolidated financial statements other than the change in presentation of deferred tax assets and liabilities within its consolidated balance sheets. The application resulted in a reclassification of $629 for the fiscal year ended June 30, 2015 from current deferred tax asset to noncurrent on the consolidated balance sheet. Refer to Note 11 for additional information regarding deferred taxes. 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 March 2016, the FASB issued 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 shared-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 fiscal years beginning after December 15, 2016, and interim periods within those fiscal years with early adoption permitted. The Company has elected to early adopt for the fiscal year ended June 30, 2016, and will apply the amendments prospectively. The adoption of ASU No. 2016-09 does not impact the Company's consolidated financial statements other than the presentation of tax withholdings on stock compensation within the its consolidated statements of cash flows.
Delivery Costs	Delivery Costs Shipping and freight costs are included in cost of goods sold in the accompanying consolidated statements of operations and comprehensive income (loss).
Debt Issuance Cost	Debt Issuance Costs In connection with the new term loan entered into under the Amended and Restated Credit Agreement on April 2, 2015, the Company capitalized $1,224 in deferred financing costs. These costs are being amortized over the term of the underlying agreement using the effective interest method. Unamortized debt issuance costs at June 30, 2016 and 2015 were $914 and $1,158 , respectively, and are presented as a direct deduction from the carrying amount of the Company's outstanding debt with the adoption of Accounting Standards Update (“ASU”) No. 2015-03. See the "Recent Accounting Pronouncements" section within this note for more information. See Note 9 for more information on the Company's credit agreements.
Rebates, Promotions, Floor Financing and Incentives	Dealer Incentives The Company provides for various structured dealer rebate and sales promotions incentives, which are recognized as a reduction in net sales, at the time of sale to the dealer. Examples of such programs include rebates, seasonal discounts, promotional co-op arrangements and other allowances. Dealer rebates and sales promotion expenses are estimated based on current programs and historical achievement and/or usage rates. Actual results may differ from these estimates if market conditions dictate the need to enhance or reduce sales promotion and incentive programs or if dealer achievement or other items vary from historical trends. Free floor financing incentives include payments to the lenders providing floor plan financing to the dealers or directly to the dealers themselves. Free floor financing incentives are estimated at the time of sale to the dealer based on the expected expense to the Company over the term of the free flooring period, ending in April each year, and are recognized as a reduction in sales. The Company accounts for both incentive payments directly to dealers and payment to third party lenders in this manner.

Organization, Basis of Presen28

Organization, Basis of Presentation, and Summary of Significant Accounting Policies (Tables) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Accounting Policies [Abstract]
Accounts Payable, Accrued Liabilities, and Other Liabilities	The Company’s accrued expenses consist of the following as of June 30, 2016 and 2015 : As of June 30, 2016 2015 Warranties $ 8,083 $ 6,610 Dealer incentives 4,016 3,165 Accrued compensation 2,647 2,521 Accrued legal and professional fees 462 492 Accrued litigation 3,268 — Accrued interest 32 413 Other accrued expenses 547 934 Total accrued expenses $ 19,055 $ 14,135
Property and Equipment	Depreciation on leasehold improvements is computed using the straight-line method based on the lesser of the remaining lease term or the estimated useful life and depreciation of equipment is computed using the straight-line method over the estimated useful life as follows: Years Leasehold improvements Shorter of useful life or lease term Machinery and equipment 3-5 Furniture and fixtures 3-5 Property and equipment, net consisted of the following As of June 30, 2016 2015 Land $ 254 $ 254 Leasehold improvements 7,168 4,527 Machinery and equipment 20,035 14,728 Furniture and fixtures 2,765 2,354 Construction in process 356 2,621 30,578 24,484 Less accumulated depreciation (12,765 ) (9,538 ) $ 17,813 $ 14,946
Add: Additions to dealer rebate incentive provision	$ 6,440	$ 5,846

Non-controlling interest (Table

Non-controlling interest (Tables)	12 Months Ended
	Jun. 30, 2016
Noncontrolling Interest [Abstract]
Non-controlling Interest	As of June 30, 2016 As of June 30, 2015 Units Ownership % Units Ownership % Non-controlling LLC unit holders ownership in Malibu Boats Holdings, LLC 1,404,923 7.4 % 1,419,094 7.4 % Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC 17,690,874 92.6 % 17,858,726 92.6 % 19,095,797 100.0 % 19,277,820 100.0 %
Schedule of Non-Controlling Interest, LLC	As of June 30, 2016 As of June 30, 2015 Units Ownership % Units Ownership % Non-controlling LLC unit holders ownership in Malibu Boats Holdings, LLC 1,404,923 7.4 % 1,419,094 7.4 % Malibu Boats, Inc. ownership in Malibu Boats Holdings, LLC 17,690,874 92.6 % 17,858,726 92.6 % 19,095,797 100.0 % 19,277,820 100.0 % Balance of non-controlling interest as of June 30, 2014 $ 8,801 Allocation of income to non-controlling LLC Unit holders for period 8,522 Distributions paid and payable to non-controlling LLC Unit holders for period (1,738 ) Reallocation of non-controlling interest from selling shareholders acquired in offerings (11,687 ) Balance of non-controlling interest as of June 30, 2015 3,898 Allocation of income to non-controlling LLC Unit holders for period 2,253 Distributions paid and payable to non-controlling LLC Unit holders for period (1,433 ) Reallocation of non-controlling ownership interests in exchange for Class A Common Stock (39 ) Balance of non-controlling interest as of June 30, 2016 $ 4,679

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Jun. 30, 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 1 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 1 In accordance with ASC Topic 820, the fair value of the equity consideration paid reflects a discount to take into account the effect of the 2 year sale restriction on 71.43% of the consideration paid in stock. The measurement period adjustment of $87 was made in the fourth quarter of fiscal year 2015 which also reduced goodwill.
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 Estimated 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 year 2014 or of the results that may occur in the future: Fiscal Year Ended June 30, 2016 2015 2014 Net sales $ 252,965 $ 233,688 $ 205,866 Net income 20,295 24,174 1,700 Net income (loss) attributable to Malibu Boats, Inc. 18,042 15,463 (2,263 ) Basic earnings (loss) per share $ 1.01 $ 0.98 $ (0.20 ) Diluted earnings (loss) per share $ 1.00 $ 0.98 $ (0.20 )

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Jun. 30, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following: As of June 30, 2016 2015 Raw materials $ 14,858 $ 15,084 Work in progress 1,250 1,933 Finished goods 4,323 3,376 Total inventories $ 20,431 $ 20,393

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Depreciation on leasehold improvements is computed using the straight-line method based on the lesser of the remaining lease term or the estimated useful life and depreciation of equipment is computed using the straight-line method over the estimated useful life as follows: Years Leasehold improvements Shorter of useful life or lease term Machinery and equipment 3-5 Furniture and fixtures 3-5 Property and equipment, net consisted of the following As of June 30, 2016 2015 Land $ 254 $ 254 Leasehold improvements 7,168 4,527 Machinery and equipment 20,035 14,728 Furniture and fixtures 2,765 2,354 Construction in process 356 2,621 30,578 24,484 Less accumulated depreciation (12,765 ) (9,538 ) $ 17,813 $ 14,946

Goodwill and Other Intangible33

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of goodwill and other intangible assets	The components of other intangible assets were as follows: As of June 30, Estimated Useful Life (in years) Weighted Average Remaining Useful Life (in years) 2016 2015 Reacquired franchise rights $ 1,339 $ 1,378 5 3.3 Dealer relationships 29,773 29,842 8-15 13.3 Patent 1,386 1,386 12 2.1 Trade name 24,667 24,667 15 5.2 Non-compete agreement 52 54 10 8.3 Backlog 93 96 0.3 0.0 Total 57,310 57,423 Less: Accumulated amortization (45,607 ) (43,428 ) Total other intangible assets, net $ 11,703 $ 13,995
Schedule of future amortization expenses	Estimated future amortization expenses as of June 30, 2016 are as follows: Fiscal Year As of June 30, 2016 2017 $ 2,192 2018 2,192 2019 2,086 2020 1,892 2021 1,808 Thereafter 1,533 $ 11,703

Product Warranties (Tables)

Product Warranties (Tables)	12 Months Ended
	Jun. 30, 2016
Product Warranties Disclosures [Abstract]
Product Warranties	Changes in the Company’s product warranty liability were as follows: As of June 30, 2016 2015 Balance at beginning of year $ 6,610 $ 6,164 Add: Additions to warranty provision 5,114 3,210 Additions for Australian acquisition — 308 Adjustments to preexisting warranties 123 92 Less: Warranty claims paid (3,764 ) (3,164 ) Balance at end of year $ 8,083 $ 6,610

Financing (Tables)

Financing (Tables)	12 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Outstanding Debt	Outstanding debt consisted of the following: As of June 30, 2016 2015 Term loan $ 72,000 $ 78,500 Less unamortized debt issuance costs (914 ) (1,158 ) Total debt 71,086 77,342 Less current maturities (8,000 ) (6,500 ) Long term debt less current maturities $ 63,086 $ 70,842

Tax Receivable Agreement Liab36

Tax Receivable Agreement Liability (Tables)	12 Months Ended
	Jun. 30, 2016
Tax Receivable Agreement [Abstract]
Tax Receivable Agreement	The following table reflects the changes to the Company's Tax Receivable Agreement liability: As of June 30, 2016 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 111 — Payment under tax receivable agreement (2,831 ) — 93,750 96,470 Less current portion under tax receivable agreement (4,189 ) (2,969 ) Ending balance $ 89,561 $ 93,501

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	The components of provision for (benefit from) income taxes are as follows: Fiscal Year Ended June 30, 2016 2015 2014 Current tax expense: Federal $ 5,372 $ 205 $ 44 State 902 95 376 Foreign 351 430 14 Total Current 6,625 730 434 Deferred tax expense (benefit): Federal 4,886 8,208 (2,066 ) State 458 (49 ) (588 ) Foreign (168 ) (226 ) — Total Deferred 5,176 7,933 (2,654 ) Income tax expense (benefit) $ 11,801 $ 8,663 $ (2,220 )
Schedule of Effective Income Tax Rate Reconciliation	The income tax expense (benefit) differs from the amount computed by applying the federal statutory income tax rate to income from continuing operations before income taxes. The sources and tax effects of the differences are as follows: Fiscal Year Ended June 30, 2016 2015 2014 Federal tax provision at statutory rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal benefit 3.2 0.1 5.5 Permanent differences attributable to partnership investment (0.4 ) 1.6 (9.9 ) Non-controlling interest (2.5 ) (9.8 ) 36.5 Change in valuation allowance 1.3 — — Other, net 0.2 0.3 (1.9 ) Total income tax expense on continuing operations 36.8 % 27.2 % 65.2 %
Schedule of Deferred Tax Assets and Liabilities	The components of the Company's net deferred income tax assets and liabilities at June 30, 2016 and 2015 are as follows: As of June 30, 2016 2015 Deferred tax assets: Litigation accrual $ 89 $ — Partnership basis differences 121,942 118,188 Fixed assets and intangibles 58 144 Accrued liabilities and reserves 546 448 State tax credits and NOLs 1,059 388 Other 99 35 Total deferred tax assets 123,793 119,203 Deferred tax liabilities: Fixed assets and intangibles 941 1,101 Other 39 — Total deferred tax liabilities 980 1,101 Less valuation allowance 9,700 — Total net deferred tax assets $ 113,113 $ 118,102
Summary of Unrecognized Tax Benefits	A reconciliation of changes in the amount of unrecognized tax benefits for the fiscal years ended June 30, 2016 and 2015 is as follows: Fiscal Year Ended June 30, 2016 2015 2014 Balance as of July 1 $ 66 $ — $ — Additions based on tax positions taken during the current period — 4 — Additions based on tax positions taken during a prior period — 62 — Balance as of June 30 $ 66 $ 66 $ —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Assets and Liabilities on Recurring Basis	Assets and liabilities that had recurring fair value measurements as of June 30, 2016 and 2015 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 June 30, 2016: Interest rate swap not designated as cash flow hedge $ 863 — 863 — Total liabilities at fair value $ 863 $ — $ 863 $ — As of June 30, 2015: Interest rate swap not designated as cash flow hedge $ — — — — Total liabilities at fair value $ — $ — $ — $ —

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	The following table presents the number and weighted-average grant date fair value of the Company’s director and employee restricted stock units and restricted stock awards: Fiscal Year Ended June 30, 2016 2015 2014 Number of Restricted Stock Units and Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Number of Restricted Stock Units and Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Number of Restricted Stock Units and Restricted Stock Awards Outstanding Weighted Average Grant Date Fair Value Total Non-vested Restricted Stock Units and Restricted Stock Awards at beginning of year 44,775 $ 20.20 46,155 $ 20.03 $ — $ — Granted 174,072 15.05 21,353 20.44 106,943 16.82 Vested (69,751 ) 15.62 (20,733 ) 15.83 (60,788 ) 14.38 Forfeited (8,188 ) 20.13 (2,000 ) 20.03 — — Total Non-vested Restricted Stock Units and Restricted Stock Awards at end of year 140,908 $ 16.17 44,775 $ 20.20 46,155 $ 20.03

Net Earnings (Loss) Per Share (

Net Earnings (Loss) Per Share (Tables)	12 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Schedule of Basic and Diluted Net Income per Share	Basic and diluted net income (loss) per share of Class A Common Stock has been computed as follows (in thousands, except share and per share amounts): Fiscal Year Ended June 30, 2016 2015 2014 1 Basic: Net income (loss) attributable to Malibu Boats, Inc. $ 18,042 $ 14,661 $ (4,676 ) Shares used in computing basic net income (loss) per share: Weighted-average Class A Common Stock 17,838,625 15,668,072 11,054,894 Weighted-average participating restricted stock units convertible into Class A Common Stock 95,955 64,459 416 Basic weighted-average shares outstanding 17,934,580 15,732,531 11,055,310 Basic net income (loss) per share $ 1.01 $ 0.93 $ (0.42 ) Diluted: Net income (loss) attributable to Malibu Boats, Inc. $ 18,042 $ 14,661 $ (4,676 ) Shares used in computing diluted net income (loss) per share: Basic weighted-average shares outstanding 17,934,580 15,732,531 11,055,310 Restricted stock units granted to employees 50,847 8,487 — Diluted weighted-average shares outstanding 2 17,985,427 15,741,018 11,055,310 Diluted net income (loss) per share $ 1.00 $ 0.93 $ (0.42 ) 1 For period from February 5, 2014, the date of completion of the IPO, to June 30, 2014. 2 The Company excluded 1,413,024 , 1,419,094 , and 11,373,855 potentially dilutive shares from the calculation of diluted net income (loss) per share for the fiscal year ended June 30, 2016 , 2015 , and 2014 , respectively, as these units would have been antidilutive.

Commitment and Contingencies (T

Commitment and Contingencies (Tables)	12 Months Ended
	Jun. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Lease Payments for Capital Leases	Future minimum lease payments under noncancelable operating leases as of June 30, 2016 , are as follows: As of June 30, 2016 Fiscal Year 2017 $ 2,224 2018 2,175 2019 2,208 2020 2,212 2021 2,217 Thereafter 14,082 $ 25,118

Quarterly Financial Informati42

Quarterly Financial Information (Tables)	12 Months Ended
	Jun. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	Quarter Ended Fiscal Year Ended June 30, 2016 March 31, 2016 December 31, 2015 September 30, 2015 Net sales $ 66,680 $ 68,539 $ 60,506 $ 57,240 $ 252,965 Gross profit 17,825 18,406 15,879 14,710 66,820 Operating income 7,825 11,825 8,979 7,275 35,904 Net income 4,090 6,507 5,718 3,980 20,295 Net income attributable to non-controlling interest 486 731 614 422 2,253 Net income attributable to Malibu Boats, Inc. $ 3,604 $ 5,776 $ 5,104 $ 3,558 $ 18,042 Basic net income per share $ 0.21 $ 0.32 $ 0.28 $ 0.20 $ 1.01 Diluted net income per share $ 0.20 $ 0.32 $ 0.28 $ 0.20 $ 1.00 Quarter Ended Fiscal Year Ended June 30, 2015 March 31, 2015 December 31, 2014 September 30, 2014 Net sales $ 60,716 $ 64,762 $ 55,484 $ 47,659 $ 228,621 Gross profit 16,275 17,897 14,164 12,093 60,429 Operating income 11,324 9,523 6,998 3,305 31,150 Net income 7,575 7,643 5,576 2,389 23,183 Net income income attributable to non-controlling interest 1,923 3,278 2,312 1,009 8,522 Net income attributable to Malibu Boats, Inc. $ 5,652 $ 4,365 $ 3,264 $ 1,380 $ 14,661 Basic net income per share $ 0.35 $ 0.28 $ 0.21 $ 0.09 $ 0.93 Diluted net income per share $ 0.35 $ 0.28 $ 0.21 $ 0.09 $ 0.93

Organization, Basis of Presen43

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Organization (Details) $ in Thousands	12 Months Ended
	Jun. 30, 2016USD ($)Segment	Jun. 30, 2015USD ($)	Apr. 02, 2015USD ($)
Debt Instrument [Line Items]
Total debt	$ 71,086	$ 77,342
Number of Reportable Segments | Segment	2
Secured Debt [Member]
Debt Instrument [Line Items]
Total debt			$ 80,000

Organization, Basis of Presen44

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Immaterial Correction of an Error in Prior Periods (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2015	Jun. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Deferred Tax Assets, Gross	$ 119,203	$ 123,793
Immaterial Error Correction	11,687,439
Understatement of Deferred Tax Assets [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Deferred Tax Assets, Gross	$ 12,556

Organization, Basis of Presen45

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Stock Repurchase (Details)	Apr. 15, 2015shares	Mar. 31, 2016Members	Jun. 30, 2016USD ($)$ / sharesshares	Jun. 30, 2015USD ($)Members	Feb. 01, 2016USD ($)	Mar. 13, 2015USD ($)
share repurchase [Line Items]
Stock Repurchase Program, Remaining Authorized Repurchase Amount			$ 11,049,000
Treasury Stock Acquired, Average Cost Per Share | $ / shares			$ 13.82
Repurchase Units, Number | Members		3		0
Repurchase Dealers, Number | Members		2
Stock Repurchased During Period, Value			$ 3,984,000	$ 71,523,000
LLC Units [Member]
share repurchase [Line Items]
Common Unit, Canceled | shares			287,346
Common Stock [Member]
share repurchase [Line Items]
Stock Repurchase Program, Authorized Amount					$ 15,000	$ 70,000,000
Stock Repurchased During Period, Shares | shares	3,333,333		287,346
Additional Paid-in Capital [Member]
share repurchase [Line Items]
Stock Repurchased During Period, Value			$ 3,981,000

Organization, Basis of Presen46

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Concentration of Credit and Business Risk (Details) $ in Thousands	5 Months Ended	12 Months Ended
	Jun. 30, 2014USD ($)	Jun. 30, 2016USD ($)dealer	Jun. 30, 2015USD ($)	Jun. 30, 2014	Apr. 02, 2015USD ($)
Concentration Risk [Line Items]
Capitalized offering costs	$ (1,550)		$ (1,498)
Total debt		$ 71,086	$ 77,342
Concentration risk, credit risk, line of credit period		14 days
Number of independent dealers | dealer		205
Customer Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage		5.30%	4.70%	4.70%
Unit Volume [Member]
Concentration Risk [Line Items]
Concentration risk percentage		31.90%	33.70%	34.10%
Secured Debt [Member]
Concentration Risk [Line Items]
Total debt					$ 80,000
Additional Paid-in Capital [Member]
Concentration Risk [Line Items]
Capitalized offering costs	$ (1,550)		$ (1,498)

Organization, Basis of Presen47

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Trade Accounts Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Accounting Policies [Abstract]
Allowance for Doubtful Accounts Receivable, Current	$ 89	$ 80

Organization, Basis of Presen48

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Capitalization of Offering Costs (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Accounting Policies [Abstract]
Prepaid expense	$ 108	$ 108

Organization, Basis of Presen49

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Property and Equipment (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Property, Plant and Equipment [Line Items]
Impairment of Long-Lived Assets to be Disposed of	$ 0	$ 0	$ 0
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Life	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Life	5 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property and Equipment Useful Life	5 years

Organization, Basis of Presen50

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Goodwill (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Goodwill, impairment charges	$ 0	$ 0	$ 0

Organization, Basis of Presen51

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Intangible Assets (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Accounting Policies [Abstract]
Impairment of Intangible Assets (Excluding Goodwill)	$ 0	$ 0	$ 0

Organization, Basis of Presen52

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Debt Issuance Costs (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015	Apr. 02, 2015
U.S. Segment [Member]
Segment Reporting Information [Line Items]
Deferred Finance Costs, Gross			$ 1,224
April 2015 Term Loan [Member] [Member]
Segment Reporting Information [Line Items]
Unamortized debt issuance costs	$ 914	$ 1,158

Organization, Basis of Presen53

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Payables and Accruals [Abstract]
Product Warranty Accrual	$ 8,083	$ 6,610	$ 6,164
Accrued Dealer Incentives	4,016	3,165
Accrued Compensation	2,647	2,521
Accrued Professional Fees	462	492
Estimated Litigation Liability	3,268	0
Interest Payable	32	413
Other	547	934
Accrued expenses	$ 19,055	$ 14,135

Organization, Basis of Presen54

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Product Warranties (Details)	12 Months Ended
	Jun. 30, 2016
Malibu and Axis Products MY16 [Member]
Product Warranty Liability [Line Items]
Standard product warranty, period	5 years
Malibu boats MY15 and prior [Member]
Product Warranty Liability [Line Items]
Standard product warranty, period	3 years
Axis boats MY15 and prior [Member]
Product Warranty Liability [Line Items]
Standard product warranty, period	2 years

Organization, Basis of Presen55

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Floor Financing (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Floor Financing Accrual [Roll Forward]
Balance at beginning of year	$ 0	$ 0
Add: Additions to flooring provision	3,407	2,813
Less: Flooring paid	(3,303)	(2,813)
Balance at end of year	$ 104	$ 0

Organization, Basis of Presen56

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Dealer Rebates (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Dealer Rebate Accrual [Roll Forward]
Balance at beginning of year	$ 3,165	$ 2,404
Add: Additions to dealer rebate incentive provision	6,440	5,846
Less: Dealer rebates paid	(5,693)	(5,085)
Balance at end of year	$ 3,912	$ 3,165

Organization, Basis of Presen57

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Derivative Instruments (Details)	Jul. 01, 2015
Accounting Policies [Abstract]
Derivative, Term of Contract	5 years

Organization, Basis of Presen58

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015	Apr. 02, 2015
Debt Instrument [Line Items]
Total debt	$ 71,086	$ 77,342
Secured Debt [Member]
Debt Instrument [Line Items]
Total debt			$ 80,000

Organization, Basis of Presen59

Organization, Basis of Presentation, and Summary of Significant Accounting Policies Repurchase Commitments (Details)	9 Months Ended	12 Months Ended
	Mar. 31, 2016Members	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)Members	Jun. 30, 2014USD ($)
Accounting Policies [Abstract]
Repurchase Units, Number | Members	3		0
Impairment of Long-Lived Assets to be Disposed of		$ 0	$ 0	$ 0
Impairment of Intangible Assets (Excluding Goodwill)		0	0	$ 0
Floor Financing, Repurchase Obligations		$ 80,429,000	$ 67,700,000
Repurchase Commitments, Period		2 years 6 months

Organization, Basis of Presen60

Organization, Basis of Presentation, and Summary of Significant Accounting Policies New Accounting Pronouncement (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Adjustments for New Accounting Principle, Early Adoption [Member]
Deferred tax assets, current	$ 629
April 2015 Term Loan [Member] [Member]
Unamortized debt issuance costs	$ 914	$ 1,158

Recapitalization and Initial 61

Recapitalization and Initial Public Offering Recapitalization (Details) - shares	May 27, 2015	Feb. 04, 2014	Jun. 30, 2014	Feb. 05, 2014	Jun. 30, 2015	Jun. 30, 2016	May 31, 2014	Dec. 31, 2013	Nov. 01, 2013
Class of Stock [Line Items]
Common unit, outstanding					19,277,820	19,095,797
Common stock, shares issued									100
LLC Units [Member] | Malibu Boat LLC [Member]
Class of Stock [Line Items]
Common unit, outstanding				17,071,424
Class B Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares issued					24	23
Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)	3,996,255	8,214,285
Common stock, shares issued					17,858,726	17,690,874		100
Common Stock [Member] | Class B Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)		34	44
Common stock, shares issued			44				10
Common Stock [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)			7,643,000	3,412,000	4,371,000

Recapitalization and Initial 62

Recapitalization and Initial Public Offering IPO (Details) - USD ($)	May 27, 2015	Jul. 15, 2014	Feb. 04, 2014	Nov. 01, 2013	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014	Feb. 05, 2014
Class of Stock [Line Items]
Repayments of long-term debt					$ 6,500,000	$ 21,500,000	$ 88,589,000
Proceeds from Issuance of Common Stock				$ 10
Payments for Repurchase of Equity			$ 69,750,000
Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)	3,996,255		8,214,285
Share price	$ 19.05							$ 14
Malibu Boat LLC [Member]
Class of Stock [Line Items]
Repayments of long-term debt			$ 63,410,000
Other Payments			2,700,000
Payments for Repurchase of Equity			29,762,000
Contract Termination [Member] | Malibu Boat LLC [Member]
Class of Stock [Line Items]
Payments for Restructuring			$ 3,750,000
IPO [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)			8,214,285
Share price								$ 14
Proceeds from Issuance of Common Stock			$ 115,000,000
Underwriting discounts and commissions			$ 8,050,000
IPO [Member] | Stock Sold by Company [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)			7,642,996
Proceeds from Issuance of Common Stock			$ 99,512,000
IPO [Member] | Stock Sold by Selling Stockholders [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)			571,289
Proceeds from Issuance of Common Stock			$ 7,438,000
Over-Allotment Option [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)	521,250
Over-Allotment Option [Member] | Stock Sold by Company [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)		538,252	899,252
Over-Allotment Option [Member] | Stock Sold by Selling Stockholders [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock (shares)		181,748	172,175

Recapitalization and Initial 63

Recapitalization and Initial Public Offering LLC Agreement (Details)	Feb. 04, 2014	Feb. 05, 2014
Class of Stock [Line Items]
Percentage of Voting Power and Control		100.00%
Malibu Boat LLC [Member]
Class of Stock [Line Items]
Malibu boats, Inc, cumulative percentage ownership after all transactions	49.30%

Recapitalization and Initial 64

Recapitalization and Initial Public Offering Tax Receivable Agreement (Details)	Jun. 30, 2016
Restructuring and Related Activities [Abstract]
Tax receivable agreement, percentage of realized cash saving in tax to be pass through	85.00%

Recapitalization and Initial 65

Recapitalization and Initial Public Offering Capitalization of Offering Costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Restructuring and Related Activities [Abstract]
Payments of Stock Issuance Costs	$ 0	$ 1,498	$ 1,550

Recapitalization and Initial 66

Recapitalization and Initial Public Offering Exchange Agreement (Details)	12 Months Ended
	Jun. 30, 2016
Offsetting [Abstract]
Conversion of Stock, Conversion Ratio	1

Non-controlling interest (Detai

Non-controlling interest (Details) - USD ($) $ in Thousands	Apr. 15, 2015	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014	Feb. 05, 2014
Noncontrolling Interest [Line Items]
Common Units, Canceled										287,346
Balance of non-controlling interest as of June 30, 2014		$ 4,679				$ 3,898				$ 4,679	$ 3,898	$ 8,801
Common unit, outstanding		19,095,797				19,277,820				19,095,797	19,277,820
Equity Method Investment, Ownership Percentage		100.00%				100.00%				100.00%	100.00%
Net income attributable to non-controlling interest		$ 486	$ 731	$ 614	$ 422	$ 1,923	$ 3,278	$ 2,312	$ 1,009	$ 2,253	$ 8,522	3,488
Distribution Made to Limited Liability Company (LLC) Member, Paid and Payable										(1,433)	(1,738)
Reallocation of Non-controlling Interest From Selling Shareholders acquired in Offerings											0
Tax distributions payable to non-controlling LLC Unit holders										341	147	2,008
Additional Paid-in Capital [Member]
Noncontrolling Interest [Line Items]
Reallocation of Non-controlling Interest From Selling Shareholders acquired in Offerings										(39)	(11,687)
Noncontrolling Interest [Member]
Noncontrolling Interest [Line Items]
Reallocation of Non-controlling Interest From Selling Shareholders acquired in Offerings											11,687
Tax distributions payable to non-controlling LLC Unit holders										341	147
Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Paid										$ 1,239	$ 3,630	$ 11,457
Malibu Boat LLC [Member] | Noncontrolling Interest [Member]
Noncontrolling Interest [Line Items]
Common unit, outstanding		1,404,923				1,419,094				1,404,923	1,419,094
Equity Method Investment, Ownership Percentage		7.40%				7.40%				7.40%	7.40%
Parent Company [Member] | Parent [Member]
Noncontrolling Interest [Line Items]
Common unit, outstanding		17,690,874				17,858,726				17,690,874	17,858,726
Equity Method Investment, Ownership Percentage		92.60%				92.60%				92.60%	92.60%
Common Stock [Member]
Noncontrolling Interest [Line Items]
Stock Repurchased During Period, Shares	3,333,333									287,346
LLC Units [Member]
Noncontrolling Interest [Line Items]
Common Unit, New Issues										119,494
LLC Units [Member] | Malibu Boat LLC [Member]
Noncontrolling Interest [Line Items]
Common unit, outstanding													17,071,424
Class A Common Stock [Member]
Noncontrolling Interest [Line Items]
Stock Repurchased During Period, Shares										287,346

Acquisition Acquistion (Details

Acquisition Acquistion (Details) - USD ($) $ in Thousands	Oct. 23, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Business Acquisition [Line Items]
Goodwill		$ 12,470	$ 12,665	$ 5,718
Australia Licensee [Member]
Business Acquisition [Line Items]
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
Australia Segment [Member]
Business Acquisition [Line Items]
Goodwill	$ 7,959

Acquisition Pro Forma Financial

Acquisition Pro Forma Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								5 Months Ended	7 Months Ended	12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Feb. 05, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Business Acquisition [Line Items]
Net sales	$ 66,680	$ 68,539	$ 60,506	$ 57,240	$ 60,716	$ 64,762	$ 55,484	$ 47,659			$ 252,965	$ 228,621	$ 190,935
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	4,090	6,507	5,718	3,980	7,575	7,643	5,576	2,389	$ (11,636)	$ 10,448	20,295	23,183	(1,188)
Net Income (Loss) Attributable to Parent	$ 3,604	$ 5,776	$ 5,104	$ 3,558	$ 5,652	$ 4,365	$ 3,264	$ 1,380			$ 18,042	$ 14,661	(4,676)
Basic net income per share	$ 0.21	$ 0.32	$ 0.28	$ 0.20	$ 0.35	$ 0.28	$ 0.21	$ 0.09	$ (0.42)		$ 1.01	$ 0.93
Diluted net income per share	$ 0.20	$ 0.32	$ 0.28	$ 0.20	$ 0.35	$ 0.28	$ 0.21	$ 0.09	$ (0.42)		$ 1	$ 0.93
Pro Forma [Member]
Business Acquisition [Line Items]
Net sales											$ 252,965	$ 233,688	205,866
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest											20,295	24,174	1,700
Net Income (Loss) Attributable to Parent											$ 18,042	$ 15,463	$ (2,263)
Basic net income per share											$ 1.01	$ 0.98	$ (0.20)
Diluted net income per share											$ 1	$ 0.98	$ (0.20)

Acquisition Estimates of Fair V

Acquisition Estimates of Fair Value (Details) - USD ($) $ in Thousands	Oct. 23, 2014	Jun. 30, 2016
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 4,558
Franchise Rights [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 1,579
Useful Life	5 years	5 years
Dealer Relationship [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 2,808
Useful Life	15 years
Noncompete Agreements [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 61
Useful Life	10 years	10 years
Order or Production Backlog [Member]
Business Acquisition [Line Items]
Finite-lived Intangible Assets Acquired	$ 110
Useful Life	3 months 22 days	3 months 22 days

Acquisition Narrative (Details)

Acquisition Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	May 27, 2015	Oct. 23, 2014	Feb. 04, 2014	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Feb. 05, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Business Acquisition [Line Items]
Acquired Finite-lived Intangible Assets, Weighted Average Useful Life		11 years 1 month 6 days
Goodwill				$ 12,470				$ 12,665				$ 5,718		$ 12,470	$ 12,665	$ 5,718
Net sales				66,680	$ 68,539	$ 60,506	$ 57,240	60,716	$ 64,762	$ 55,484	$ 47,659			252,965	228,621	190,935
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest				$ 4,090	$ 6,507	$ 5,718	$ 3,980	7,575	$ 7,643	$ 5,576	$ 2,389	$ (11,636)	$ 10,448	20,295	$ 23,183	(1,188)
Class A Common Stock [Member]
Business Acquisition [Line Items]
Issuance of common stock (shares)	3,996,255		8,214,285
Australia Licensee [Member]
Business Acquisition [Line Items]
Fair value of total 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, Period Increase (Decrease)								$ 87
Business Acquisition, Transaction Costs		$ 824
Common Stock [Member] | Class A Common Stock [Member]
Business Acquisition [Line Items]
Issuance of common stock (shares)												7,643,000	3,412,000		4,371,000
Common Stock [Member] | Australia Licensee [Member] | Class A Common Stock [Member]
Business Acquisition [Line Items]
Issuance of common stock (shares)		170,889
Issuance of Class A Common Stock for acquisition		$ 17.11
Australia Segment [Member]
Business Acquisition [Line Items]
Goodwill		$ 7,959
Net sales														20,849	$ 14,919	0
Operating Segments [Member]
Business Acquisition [Line Items]
Net sales														252,965	228,621	190,935
Operating Segments [Member] | Australia Segment [Member]
Business Acquisition [Line Items]
Net sales														20,849	14,919	$ 0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest														$ 318	$ 201

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Inventory Disclosure [Abstract]
Inventory, Work in Process and Raw Materials, Net of Reserves	$ 14,858	$ 15,084
Work in progress	1,250	1,933
Finished goods	4,323	3,376
Net inventory	$ 20,431	$ 20,393

Property and Equipment (Details

Property and Equipment (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2008USD ($)Facility	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Property, Plant and Equipment [Line Items]
Property equipment, gross		$ 30,578	$ 24,484
Accumulated depreciation		(12,765)	(9,538)
Property equipment, Net		17,813	14,946
Depreciation		3,339	2,427	$ 1,600
Sale leaseback transaction, number of properties, in facilities | Facility	2
Sale leaseback transaction, gross proceeds, manufacturing and office facilities	$ 18,250
Sale leaseback transaction, deferred gain, gross	726
Sale leaseback transaction, expenses	$ 523
Sale leaseback transaction, lease terms	20 years
Other liabilities	$ 203
Sale leaseback transaction, current period gain recognized		10	7	$ 11
Land [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross		254	254
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross		7,168	4,527
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross		20,035	14,728
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross		2,765	2,354
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property equipment, gross		$ 356	$ 2,621

Goodwill and Other Intangible74

Goodwill and Other Intangible Assets Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Goodwill [Roll Forward]
Goodwill, Beginning Balance	$ 12,665	$ 5,718
Addition related to acquisition of Malibu Boats Pty. Ltd.		7,959
Effect of foreign currency changes on goodwill	(195)	(1,012)
Goodwill, Ending Balance	$ 12,470	$ 12,665

Goodwill and Other Intangible75

Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	Oct. 23, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Goodwill [Line Items]
Finite-lived Intangible Assets Acquired	$ 4,558
Gross Carrying Amount		$ 57,310	$ 57,423
Other intangible assets, net		11,703	13,995
Less: Accumulated amortization		(45,607)	(43,428)
Intangible assets and goodwill, Gross		11,703	13,995
Amortization		2,185	2,463	$ 5,177
Amortization expense
2,016		2,192
2,017		2,192
2,018		2,086
2,019		1,892
2,020		1,808
Thereafter		1,533
Other intangible assets		11,703	13,995
Franchise Rights [Member]
Goodwill [Line Items]
Finite-lived Intangible Assets Acquired	$ 1,579
Gross Carrying Amount		$ 1,339	1,378
Useful Life	5 years	5 years
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life (in years)		3 years 3 months 23 days
Customer Relationships [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 29,773	29,842
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life (in years)		13 years 3 months 24 days
Patents [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 1,386	1,386
Useful Life		12 years
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life (in years)		2 years 29 days
Trade Names [Member]
Goodwill [Line Items]
Gross Carrying Amount		$ 24,667	24,667
Useful Life		15 years
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life (in years)		5 years 2 months 5 days
Noncompete Agreements [Member]
Goodwill [Line Items]
Finite-lived Intangible Assets Acquired	$ 61
Gross Carrying Amount		$ 52	54
Useful Life	10 years	10 years
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life (in years)		8 years 3 months 22 days
Order or Production Backlog [Member]
Goodwill [Line Items]
Finite-lived Intangible Assets Acquired	$ 110
Gross Carrying Amount		$ 93	$ 96
Useful Life	3 months 22 days	3 months 22 days
Finite-Lived Intangible Asset, Weighted Average Remaining Useful Life (in years)		1 day
Minimum [Member] | Customer Relationships [Member]
Goodwill [Line Items]
Useful Life		8 years
Maximum [Member] | Customer Relationships [Member]
Goodwill [Line Items]
Useful Life		15 years

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Thousands	Jul. 01, 2015	Jun. 30, 2016	Jun. 30, 2015
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of year	$ 6,610	$ 6,610	$ 6,164
Add: Additions to warranty provision		5,114	3,210
Adjustments to preexisting warranties		123	92
Less: Warranty claims paid		(3,764)	(3,164)
Balance at end of year		8,083	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
Axis Products [Member]
Movement in Standard Product Warranty Accrual [Roll Forward]
Standard product warranty, period	5 years
Malibu boats MY15 and prior [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 (Details)

Financing (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Debt Instrument [Line Items]
Total debt	$ 71,086	$ 77,342
Current maturities of long-term debt	(8,000)	(6,500)
Long term debt less current maturities	63,086	70,842
Loans Payable [Member] | April 2015 Term Loan [Member] [Member]
Debt Instrument [Line Items]
Term loan	72,000	78,500
April 2015 Term Loan [Member] [Member]
Debt Instrument [Line Items]
Less unamortized debt issuance costs	$ (914)	$ (1,158)

Financing Long-Term Debt Narrat

Financing Long-Term Debt Narratives (Details) - USD ($)	Jul. 01, 2015	Apr. 02, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014	Feb. 01, 2016
Line of Credit Facility [Line Items]
Total debt			$ 71,086,000	$ 77,342,000
Repayments of long-term debt			6,500,000	$ 21,500,000	$ 88,589,000
Credit Agreement Distributions Allowable, Amount			2,000
Amount Available for Dividend Distribution without Affecting Capital Adequacy Requirements			6,000
Number of Interest Rate Derivatives Held	5 years
Fixed quarterly interest rate	1.52%
Derivative notional amount	$ 39,250
Outstanding Balance, Percent	50.00%
Derivative, Loss on Derivative			(863,000)
Revolving Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			25,000,000
Amount outstanding			$ 0
Secured Debt [Member]
Line of Credit Facility [Line Items]
Total debt		$ 80,000,000
Long-term Debt [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Interest Rate During Period			2.96%	2.77%
Long-term Debt, Weighted Average Interest Rate			2.83%	3.08%
Swing Line of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 5,000,000
Amount outstanding			0
Letter of Credit [Member]
Line of Credit Facility [Line Items]
Maximum borrowing capacity			5,000,000
Amount outstanding			100,000
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
Base Rate [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Minimum [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.25%
Minimum [Member] | Base Rate [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.00%
Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.00%
Maximum [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.40%
Maximum [Member] | Base Rate [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		1.75%
Maximum [Member] | London Interbank Offered Rate (LIBOR) [Member] | Revolving Credit [Member]
Line of Credit Facility [Line Items]
Debt Instrument, Basis Spread on Variable Rate		2.75%
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			$ 15,000,000

Tax Receivable Agreement Liab79

Tax Receivable Agreement Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Tax Receivable Agreement [Line Items]
Deferred Tax Assets, Investment in Subsidiaries	$ 111,060
Tax receivable agreement, percentage of realized cash saving in tax to be pass through	85.00%
Tax Receivable Agreement [Roll Forward]
Beginning balance	$ 96,470	$ 13,636
Payment under tax receivable agreement	(2,831)	0	$ 0
Ending balance	93,750	96,470	$ 13,636
Payable pursuant to tax receivable agreement, current portion	4,189	2,969
Payable pursuant to tax receivable agreement, less current portion	89,561	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:	$ 111	$ 0

Income Taxes Income Tax Provisi

Income Taxes Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	35.00%	35.00%
Current Income Tax Expense (Benefit), Continuing Operations [Abstract]
Federal	$ 5,372	$ 205	$ 44
State	902	95	376
Foreign	351	430	14
Total Current	6,625	730	434
Deferred tax expense (benefit):
Federal	4,886	8,208	(2,066)
State	458	(49)	(588)
Foreign	(168)	(226)	0
Total Deferred	5,176	7,933	(2,654)
Income tax expense (benefit)	$ 11,801	$ 8,663	$ (2,220)
State income taxes, net of federal benefit, percentage	3.20%	0.10%	5.50%
Permanent differences attributable to partnership investment, percentage	(0.40%)	1.60%	(9.90%)
Non-controlling interest, percentage	(2.50%)	(9.80%)	36.50%
Change in valuation allowance	1.30%	0.00%	0.00%
Other, net, percentage	0.20%	0.30%	(1.90%)
Effective tax rate	36.80%	27.20%	65.20%

Income Taxes Income Tax Reconci

Income Taxes Income Tax Reconciliation (Details)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Federal tax provision/(benefit) at statutory rate, percentage	35.00%	35.00%	35.00%
State income taxes, net of federal benefit, percentage	3.20%	0.10%	5.50%
Permanent differences attributable to partnership investment, percentage	(0.40%)	1.60%	(9.90%)
Non-controlling interest, percentage	(2.50%)	(9.80%)	36.50%
Other, net, percentage	0.20%	0.30%	(1.90%)
Effective tax rate	36.80%	27.20%	65.20%

Income Taxes Deferred Tax Asset

Income Taxes Deferred Tax Assets/Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Jun. 30, 2015
Deferred tax assets:
Litigation accrual	$ 89	$ 0
Partnership basis differences	121,942	118,188
Fixed assets and intangibles	58	144
Accrued liabilities and reserves	546	448
State tax credits and NOLs	1,059	388
Other	99	35
Total deferred tax assets	123,793	119,203
Deferred tax liabilities:
Total deferred tax liabilities	980	1,101
Fixed assets and intangibles	941	1,101
Other	39	0
Less valuation allowance	9,700	0
Total net deferred tax assets	$ 113,113	$ 118,102

Income Taxes Unrecognized Tax (

Income Taxes Unrecognized Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount	$ 749
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance as of July 1	66	$ 0	$ 0
Additions based on tax positions taken during the current period	0	4	0
Additions based on tax positions taken during a prior period	0	62	0
Balance as of June 30	$ 66	$ 66	$ 0

Income Taxes Tax Receivable (De

Income Taxes Tax Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Tax Receivable Agreement [Roll Forward]
Beginning balance as of June 30,	$ 93,501
Payable Pursuant To Tax Receivable Agreement, Total	93,750	$ 96,470	$ 13,636
Payable pursuant to tax receivable agreement, current portion	(4,189)	(2,969)
Ending balance as of June 30,	89,561	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

Income Taxes Narrative (Details

Income Taxes Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Business Acquisition [Line Items]
Deferred tax liabilities	$ 685	$ 872
Deferred Tax Assets, Investment in Subsidiaries	111,060
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount	749
Deferred tax assets	113,798	118,974
Payable pursuant to tax receivable agreement, less current portion	89,561	93,501
Other	$ 99	35
Tax receivable agreement, percentage of realized cash saving in tax to be pass through	85.00%
Establishment of deferred tax assets from step-up in tax basis	$ 140	105,181	$ 18,303
Payable pursuant to tax receivable agreement, current portion	4,189	2,969
Valuation allowance	9,700	0
Malibu Boats Pty Ltd [Member]
Business Acquisition [Line Items]
Deferred tax liabilities		$ 1,479
Adjustments for New Accounting Principle, Early Adoption [Member]
Business Acquisition [Line Items]
Deferred Tax Assets, Gross, Noncurrent	629
Deferred tax assets, current	$ 629

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ (863)	$ 0	$ (28)
Recurring [member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	863	0
Recurring [member] | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	0	0
Derivative Asset	0	0
Recurring [member] | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	863	0
Derivative Asset	863	0
Recurring [member] | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	0	0
Derivative Asset	0	0
Interest Rate Swap [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ 863	$ 0

Fair Value Measurements (Narrat

Fair Value Measurements (Narratives) (Details) - USD ($)	12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Fair Value Disclosures [Abstract]
Asset impairments	$ 0	$ 0	$ 0

Stockholder's Equity (Details)

Stockholder's Equity (Details)	May 27, 2015$ / sharesshares	May 21, 2015shares	Apr. 15, 2015USD ($)$ / sharesshares	Jul. 15, 2014USD ($)$ / sharesshares	Jul. 02, 2014shares	Feb. 04, 2014USD ($)shares	Nov. 01, 2013USD ($)shares	Jun. 30, 2014shares	Feb. 05, 2014$ / sharesshares	Jun. 30, 2016USD ($)Vote$ / sharesshares	Jun. 30, 2015USD ($)$ / sharesshares	Feb. 01, 2016USD ($)	Apr. 09, 2015shares	Mar. 13, 2015USD ($)$ / shares	May 31, 2014shares	Dec. 31, 2013shares	Jun. 30, 2013shares
Class of Stock [Line Items]
Capital Stock, Shares authorized										150,000,000
Common stock, par value (per share) | $ / shares										$ 0.01
Preferred stock, shares authorized										25,000,000	25,000,000
Preferred stock, par value (per share) | $ / shares										$ 0.01	$ 0.01
Common stock, shares issued							100
Number of Votes | Vote										1
Proceeds from Issuance of Common Stock | $							$ 10
Number of LLC units outstanding										19,095,797	19,277,820
Equity Method Investment, Ownership Percentage										100.00%	100.00%
Treasury Stock Acquired, Average Cost Per Share | $ / shares										$ 13.82
Stock Repurchased During Period, Value | $										$ 3,984,000	$ 71,523,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount | $										$ 11,049,000
Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized										100,000,000	100,000,000
Common stock, par value (per share) | $ / shares										$ 0.01	$ 0.01
Common stock, shares issued										17,690,874	17,858,726					100
Common stock shares issued	3,996,255					8,214,285
Treasury Stock, Shares, Retired		19								1
Share price | $ / shares	$ 19.05								$ 14
Common stock, shares, outstanding										17,690,874	17,858,726
Stock Repurchase Program, Authorized Amount | $										$ 15,000,000		$ 15,000,000
Stock Repurchased During Period, Shares										287,346
Conversion of previous classes of units into LLC units as part of the Recapitalization (units)	2,967,267
Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares issued													2,602,923
Stock Repurchase Program, Authorized Amount | $												$ 15,000		$ 70,000,000
stock repurchase per share | $ / shares			$ 21
Stock Repurchased During Period, Shares			3,333,333							287,346
Repurchase of Class A Common Stock | $			$ 70,000,000
Unsolicited Tender Offer Costs | $			$ 1,523,000
Class B Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized										25,000,000	25,000,000
Common stock, par value (per share) | $ / shares										$ 0.01	$ 0.01
Common stock, shares issued										23	24
Stock Repurchased and Retired During Period, Shares											0
Common stock, shares, outstanding										23	24
Additional Paid-in Capital [Member]
Class of Stock [Line Items]
Stock Repurchased During Period, Value | $										$ 3,981,000
Common Stock [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued								7,643,000	3,412,000		4,371,000
Treasury Stock, Shares, Retired											3,333,000
Common stock, shares, outstanding								11,064,000		17,690,000	17,859,000						0
Stock Repurchased During Period, Shares										288,000
Conversion of previous classes of units into LLC units as part of the Recapitalization (units)										14,000	5,583,000
Common Stock [Member] | Class B Common Stock [Member]
Class of Stock [Line Items]
Common stock, shares authorized										25,000,000
Common stock, shares issued								44							10
Stock Repurchased and Retired During Period, Shares					1						20
Common stock shares issued						34		44
Common stock, shares, outstanding								44		23	24						0
Malibu Boat LLC [Member]
Class of Stock [Line Items]
Malibu boats, Inc, cumulative percentage ownership after all transactions						49.30%
Malibu Boat LLC [Member] | Noncontrolling Interest [Member]
Class of Stock [Line Items]
Number of LLC units outstanding										1,404,923	1,419,094
Equity Method Investment, Ownership Percentage										7.40%	7.40%
Minimum [Member]
Class of Stock [Line Items]
stock repurchase per share | $ / shares														$ 21
Maximum [Member]
Class of Stock [Line Items]
stock repurchase per share | $ / shares														$ 23.50
IPO [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock | $						$ 115,000,000
Underwriting discounts and commissions | $						$ 8,050,000
Common stock shares issued						8,214,285
Share price | $ / shares									$ 14
IPO [Member] | Noncontrolling Interest [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued						2,840,545
IPO [Member] | Common Stock [Member] | Class B Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued						34
IPO [Member] | Stock Sold by Company [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock | $						$ 99,512,000
Common stock shares issued						7,642,996
IPO [Member] | Stock Sold by Selling Stockholders [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock | $						$ 7,438,000
Common stock shares issued						571,289
Over-Allotment Option [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued	521,250
Over-Allotment Option [Member] | Stock Sold by Company [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued				538,252		899,252
Over-Allotment Option [Member] | Stock Sold by Selling Stockholders [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued				181,748		172,175
Follow-On Offering [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock | $				$ 76,836,000
Underwriting discounts and commissions | $				$ 5,106,000
Share price | $ / shares				$ 18.50
Follow-On Offering [Member] | Common Stock [Member]
Class of Stock [Line Items]
Common stock shares issued				5,520,000
Follow-On Offering [Member] | Stock Sold by Company [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock | $				$ 102,120,000
Common stock shares issued				4,371,893
Follow-On Offering [Member] | Stock Sold by Selling Stockholders [Member] | Class A Common Stock [Member]
Class of Stock [Line Items]
Proceeds from Issuance of Common Stock | $				$ 20,178,000
Common stock shares issued				1,148,107

Stock-Based Compensation Narrat

Stock-Based Compensation Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	Nov. 06, 2015	May 16, 2015	Jun. 30, 2014	Jun. 27, 2014	Jun. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant						1,386,660
Share-based compensation arrangement by share-based payment award, equity instruments other than options, outstanding, weighted average remaining contractual terms						1 year 9 months 10 days
Payments Related to Tax Withholding for Share-based Compensation						$ 156	$ 0	$ 0
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, incentive stock awards, weighted average grant date fair value						$ 15.05	$ 20.44	$ 16.82
Share-based compensation arrangement by Share-based Payment Award, vesting rights, percentage, restricted stock						33.00%
Stock compensation expense						$ 1,947	$ 1,467	$ 2,577
Unrecognized compensation cost						$ 2,131	2,258
Shares Paid for Tax Withholding for Share Based Compensation						8,876
Payments Related to Tax Withholding for Share-based Compensation						$ 156
Deferred Profit Sharing [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation expense						1,066	1,242	$ 2,520
Unrecognized compensation cost						$ 283	$ 1,350
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
Stock issued during period, shares, issued for services, fair value at grant date								$ 14
Stock issued during period, shares, issued for services, fair value at grant date, cash retainer received as equity								$ 20.10
Long-Term Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, incentive stock awards, granted	130,564	12,050		46,250
Share-based compensation, incentive stock awards, weighted average grant date fair value	$ 15.27	$ 20.67		$ 20.03
Share-based compensation arrangement by Share-based Payment Award, vesting rights, percentage, restricted stock						25.00%
Share-based compensation arrangement by share-based payment award, equity instruments other than options, outstanding, weighted average remaining contractual terms						2 years 4 months
Issuance of equity for services, shares			60,693			43,508	9,303
Common Stock [Member] | Class A Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of equity for services, shares					9,000	9,000	3,000
Common Stock [Member] | Class A Common Stock [Member] | Long-Term Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, incentive stock awards, weighted average grant date fair value						$ 14.38	$ 18.52
Issuance of equity for services, shares			9,000			8,688	3,101
Share-based Compensation Award, Tranche One [Member] | Long-Term Incentive Plan [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by Share-based Payment Award, vesting rights, percentage, restricted stock	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, vesting rights, percentage, restricted stock	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, vesting rights, percentage, restricted stock	50.00%

Stock-Based Compensation Restri

Stock-Based Compensation Restricted Stock Units Incentive Plan (Details) - $ / shares	7 Months Ended	12 Months Ended
	Feb. 05, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Units Vested, Shares	0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Total Units, Shares	0	44,775	46,155	0
Total Units, Weighted Average Value	$ 0	$ 20.20	$ 20.03	$ 0
Units Granted, Shares		174,072	21,353	106,943
Units Granted, Weighted Average Value		$ 15.05	$ 20.44	$ 16.82
Units Vested, Shares		(69,751)	(20,733)	(60,788)
Units Vested, weighted average value		$ 15.62	$ 15.83	$ 14.38
Units Forfeited, Shares		(8,188)	(2,000)	0
Units forfeited, weighted average fair value		$ 20.13	$ 20.03	$ 0
Total Units, Shares		140,908	44,775	46,155
Total Units, Weighted Average Value		$ 16.17	$ 20.20	$ 20.03

Stock-Based Compensation Rest91

Stock-Based Compensation Restricted LLC Units (Details) - $ / shares	7 Months Ended	12 Months Ended
	Feb. 05, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Membership units vested	0
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Units, Shares	0	44,775	46,155	0
Total Units, Weighted Average Value	$ 0	$ 20.20	$ 20.03	$ 0
Units Granted, Shares		174,072	21,353	106,943
Share-based compensation, incentive stock awards, weighted average grant date fair value		$ 15.05	$ 20.44	$ 16.82
Units Forfeited/Sold, Shares		(8,188)	(2,000)	0
Units forfeited, weighted average fair value		$ (20.13)	$ (20.03)	$ 0
Total Units, Shares		140,908	44,775	46,155
Total Units, Weighted Average Value		$ 16.17	$ 20.20	$ 20.03
Membership units vested		(69,751)	(20,733)	(60,788)
Units Vested, weighted average value		$ 15.62	$ 15.83	$ 14.38

Net Earnings (Loss) Per Share92

Net Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								5 Months Ended	12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share, Basic [Abstract]
Net income (loss) attributable to Malibu Boats, Inc.									$ (4,676)	$ 18,042	$ 14,661
Weighted-average Stock, Outstanding									11,055,310	17,934,580	15,732,531
Basic net income (loss) per share	$ 0.21	$ 0.32	$ 0.28	$ 0.20	$ 0.35	$ 0.28	$ 0.21	$ 0.09	$ (0.42)	$ 1.01	$ 0.93
Earnings Per Share, Diluted [Abstract]
Net income (loss) attributable to Malibu Boats, Inc.									$ (4,676)	$ 18,042	$ 14,661
Basic weighted-average shares outstanding									11,055,310	17,934,580	15,732,531
Restricted stock units granted to employees									0	50,847	8,487
Diluted weighted-average shares outstanding									11,055,310	17,985,427	15,741,018
Diluted net income (loss) per share	$ 0.20	$ 0.32	$ 0.28	$ 0.20	$ 0.35	$ 0.28	$ 0.21	$ 0.09	$ (0.42)	$ 1	$ 0.93
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount									11,373,855	1,413,024	1,419,094
Class A Common Stock [Member]
Earnings Per Share, Basic [Abstract]
Weighted-average Stock, Outstanding									11,054,894	17,838,625	15,668,072
Earnings Per Share, Diluted [Abstract]
Basic weighted-average shares outstanding									11,054,894	17,838,625	15,668,072
Restricted Stock [Member]
Earnings Per Share, Basic [Abstract]
Weighted-average Stock, Outstanding									416	95,955	64,459
Earnings Per Share, Diluted [Abstract]
Basic weighted-average shares outstanding									416	95,955	64,459

Commitment and Contingencies Co

Commitment and Contingencies Commitments and Contingencies (Details)	Aug. 18, 2016USD ($)	Feb. 06, 2015USD ($)	Mar. 31, 2016USD ($)Members	Jun. 30, 2016USD ($)Option	Jun. 30, 2015USD ($)Members	Jun. 30, 2014USD ($)
Loss Contingencies [Line Items]
Repurchase Units, Number | Members			3		0
Repurchase Dealers, Number | Members			2
Unit repurchase loss			$ 30
Monthly lease payments				$ 156,000
Lease, Number of Options | Option				3
Sale leaseback transaction, lease terms				10 years
Operating leases, rental expense				$ 2,394,000	$ 2,256,000	$ 2,088,000
2,016				2,224,000
2,017				2,175,000
2,018				2,208,000
2,019				2,212,000
2,020				2,217,000
Thereafter				14,082,000
Total				25,118,000
Litigation settlement payable				3,268,000	$ 0	$ 20,000,000
Litigation settlement, amount		$ (2,250,000)		$ 20,000,000
Subsequent Event [Member]
Loss Contingencies [Line Items]
Litigation settlement, amount	$ 3,268,000

Related Party Transactions (Det

Related Party Transactions (Details) $ in Thousands	Feb. 04, 2014USD ($)	Jan. 01, 2013USD ($)	Jun. 30, 2012USD ($)	Dec. 31, 2013USD ($)	Jun. 30, 2016USD ($)Members	Jun. 30, 2015USD ($)	Jun. 30, 2014USD ($)
Related Party Transactions [Abstract]
Management fee		$ 750	$ 1,831	$ 250		$ 4,500	$ 2,831
Board of Director Members, Number | Members					3
Loss on contract termination	$ 3,750
Directors services					$ 392	374
Directors services, prepayment					$ 63	$ 79

Segment Reporting Segment repor

Segment Reporting Segment reporting (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 66,680	$ 68,539	$ 60,506	$ 57,240	$ 60,716	$ 64,762	$ 55,484	$ 47,659	$ 252,965	$ 228,621	$ 190,935
Depreciation and amortization									5,524	4,890	6,777
Net income (loss) before provision (benefit) for income taxes									32,096	31,846	(3,408)
Capital expenditures									6,176	5,366	5,915
Long-lived assets	41,986				41,606				41,986	41,606	29,039
Total assets	220,530				200,314				220,530	200,314	84,801
US segment [Member]
Segment Reporting Information [Line Items]
Net sales									232,116	213,702	190,935
Depreciation and amortization									4,900	4,318	6,777
Net income (loss) before provision (benefit) for income taxes									31,674	32,142	(3,408)
Capital expenditures									6,156	5,299	5,915
Long-lived assets	31,446				30,125				31,446	30,125	29,039
Total assets	220,817				200,260				220,817	200,260	84,801
Australia Segment [Member]
Segment Reporting Information [Line Items]
Net sales									20,849	14,919	0
Depreciation and amortization									624	572	0
Net income (loss) before provision (benefit) for income taxes									453	295	0
Capital expenditures									20	67	0
Long-lived assets	10,540				11,481				10,540	11,481	0
Total assets	17,130				17,982				17,130	17,982	0
Operating Segments [Member]
Segment Reporting Information [Line Items]
Net sales									252,965	228,621	190,935
Operating Segments [Member] | US segment [Member]
Segment Reporting Information [Line Items]
Net sales									239,689	219,142	190,935
Operating Segments [Member] | Australia Segment [Member]
Segment Reporting Information [Line Items]
Net sales									20,849	14,919	0
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Net sales									(7,573)	(5,440)	0
Net income (loss) before provision (benefit) for income taxes									(31)	(591)	0
Total assets	$ (17,417)				$ (17,928)				(17,417)	(17,928)	0
Intersegment Eliminations [Member] | US segment [Member]
Segment Reporting Information [Line Items]
Net sales									7,573	5,440	0
Intersegment Eliminations [Member] | Australia Segment [Member]
Segment Reporting Information [Line Items]
Net sales									$ 0	$ 0	$ 0

Quarterly Financial Informati96

Quarterly Financial Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								5 Months Ended	7 Months Ended	12 Months Ended
	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Feb. 05, 2014	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Quarterly Financial Information Disclosure [Abstract]
Net sales	$ 66,680	$ 68,539	$ 60,506	$ 57,240	$ 60,716	$ 64,762	$ 55,484	$ 47,659			$ 252,965	$ 228,621	$ 190,935
Gross Profit	17,825	18,406	15,879	14,710	16,275	17,897	14,164	12,093			66,820	60,429	50,794
Operating income	7,825	11,825	8,979	7,275	11,324	9,523	6,998	3,305			35,904	31,150	(455)
Net income (loss)	4,090	6,507	5,718	3,980	7,575	7,643	5,576	2,389	$ (11,636)	$ 10,448	20,295	23,183	(1,188)
Net income attributable to non-controlling interest	486	731	614	422	1,923	3,278	2,312	1,009			2,253	8,522	3,488
Net income attributable to Malibu Boats, Inc.	$ 3,604	$ 5,776	$ 5,104	$ 3,558	$ 5,652	$ 4,365	$ 3,264	$ 1,380			$ 18,042	$ 14,661	$ (4,676)
Basic net income per share	$ 0.21	$ 0.32	$ 0.28	$ 0.20	$ 0.35	$ 0.28	$ 0.21	$ 0.09	$ (0.42)		$ 1.01	$ 0.93
Diluted net income per share	$ 0.20	$ 0.32	$ 0.28	$ 0.20	$ 0.35	$ 0.28	$ 0.21	$ 0.09	$ (0.42)		$ 1	$ 0.93

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Aug. 18, 2016	Aug. 04, 2016	Jul. 01, 2015	Feb. 06, 2015	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2014
Subsequent Event [Line Items]
Repayments of long-term debt					$ 6,500,000	$ 21,500,000	$ 88,589,000
Estimated Litigation Liability					3,268,000	$ 0
Number of Interest Rate Derivatives Held			5 years
Fixed quarterly interest rate			1.52%
Derivative notional amount			$ 39,250
Litigation settlement, amount				$ (2,250,000)	$ 20,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Litigation settlement, amount	$ 3,268,000
Long-term Debt [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Repayments of long-term debt		$ 15,000,000