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STOCK PROGRAMS (Tables)

3 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of key assumptions used for fair value

The fair value of the stock options were calculated by incorporating significant assumptions including the starting equity value, actual and projected net sales and EBITDA and the following key assumptions into the Monte Carlo Method:

						September 30, 2023						June 30, 2023
Risk-free rate						5.10%						4.90%
Term to mid of last twelve-month period						0.33 years						0.46 years
Operating leverage adjustment						0.45						0.45
Net sales discount rate						8.00%						7.80%
EBITDA discount rate						11.50%						11.30%
EBITDA volatility						32.50%						32.00%
Net sales volatility						14.60%						14.40%

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- References

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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
-Topic 718
-SubTopic 10
-Subparagraph (f)(2)
-Name Accounting Standards Codification
-Paragraph 2
-Section 50
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

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