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STOCK PROGRAMS (Tables) | 9 Months Ended
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Mar. 31, 2022
Share-based Payment Arrangement [Abstract] |
Schedule of key assumptions used for acquisition date fair value | The acquisition-date fair values of the DECIEM stock options and the net Put (Call) Option were calculated by incorporating significant assumptions including the starting equity value, revenue growth rates and EBITDA and the following key assumptions into the Monte Carlo Method:
|  | May 18, 2021
Risk-free rate |  | 0.50%
Term to mid of last twelve-month period |  | 2.54 years
Operating leverage adjustment |  | 0.45
Net sales discount rate |  | 3.30%
EBITDA discount rate |  | 6.80%
EBITDA volatility |  | 38.30%
Net sales volatility |  | 17.20%
The fair value of the stock options were calculated using the following key assumptions into the Monte Carlo Method:
|  | March 31, 2022 |  | June 30, 2021 |  | May 18, 2021
Risk-free rate |  | 1.80% |  | 0.50% |  | 0.50%
Term to mid of last twelve-month period |  | 1.67 years |  | 2.42 years |  | 2.54 years
Operating leverage adjustment |  | 0.45 |  | 0.45 |  | 0.45
Net sales discount rate |  | 5.00% |  | 3.40% |  | 3.30%
EBITDA discount rate |  | 8.90% |  | 6.90% |  | 6.80%
EBITDA volatility |  | 34.00% |  | 37.70% |  | 38.30%
Net sales volatility |  | 15.30% |  | 17.00% |  | 17.20%

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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
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