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EMPLOYEE BENEFIT PLANS (Tables) | 12 Months Ended
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Jun. 30, 2025
Retirement Benefits [Abstract] |
Schedule of Retirement Income and Retirement Health Care Plans | Summarized information for the Company’s retirement income and retirement health care plans as of and for the fiscal years ended June 30 is as follows:
| Retirement Income |  | Retirement Health Care
| 2025 |  | 2024 |  | 2025 |  | 2024
Change in benefit obligations: |  |  |  |  |  |  |
Benefit obligation as of beginning of year | $ | 123 |  |  | $ | 476 |  |  | $ | 19 |  |  | $ | 26 |
Service cost | 1 |  |  | 1 |  |  | — |  |  | — |
Interest cost | 6 |  |  | 12 |  |  | 1 |  |  | 1 |
Actuarial loss (gain) | 2 |  |  | (26) |  |  | (2) |  |  | (2) |
Plan amendments | — |  |  | — |  |  | — |  |  | (4) |
Plan settlement | — |  |  | (312) |  |  | — |  |  | — |
Benefits paid | (16) |  |  | (26) |  |  | (1) |  |  | (2) |
Translation and other adjustments | 1 |  |  | (2) |  |  | — |  |  | — |
Benefit obligation as of end of year | $ | 117 |  |  | $ | 123 |  |  | $ | 17 |  |  | $ | 19 |
Change in plan assets: |  |  |  |  |  |  |
Fair value of assets as of beginning of year | $ | 25 |  |  | $ | 381 |  |  | $ | — |  |  | $ | — |
Actual return on plan assets | 3 |  |  | (13) |  |  | — |  |  | — |
Employer contributions | 15 |  |  | 15 |  |  | 1 |  |  | 2 |
Plan settlement | — |  |  | (312) |  |  | — |  |  | — |
Benefits paid | (16) |  |  | (26) |  |  | (1) |  |  | (2) |
Transfer to domestic defined contribution plan | — |  |  | (19) |  |  | — |  |  | — |
Translation and other adjustments | — |  |  | (1) |  |  | — |  |  | — |
Fair value of plan assets as of end of year | 27 |  |  | 25 |  |  | — |  |  | — |
Accrued benefit cost, net funded status | $ | (90) |  |  | $ | (98) |  |  | $ | (17) |  |  | $ | (19) |
Schedule of Amounts Recognized in Balance Sheets |
Amount recognized in the balance sheets consists of: |  |  |  |  |  |  |
Non-current pension benefit assets | $ | 9 |  |  | $ | 7 |  |  | $ | — |  |  | $ | — |
Current accrued benefit liability | (12) |  |  | (12) |  |  | (2) |  |  | (2) |
Non-current accrued benefit liability | (87) |  |  | (93) |  |  | (15) |  |  | (17) |
Accrued benefit cost, net | $ | (90) |  |  | $ | (98) |  |  | $ | (17) |  |  | $ | (19) |
Schedule of Retirement Income Plans with ABO or PBO in Excess of Plan Assets | Retirement income plans with ABO or PBO in excess of plan assets as of June 30 were as follows:
| ABO Exceeds the Fair Value of Plan Assets | PBO Exceeds the Fair Value of Plan Assets
| 2025 |  | 2024 | 2025 | 2024
Projected benefit obligation | $ | 98 |  |  | $ | 105 |  | $ | 100 |  | $ | 108 |
Accumulated benefit obligation | 97 |  |  | 104 |  | 98 |  | 105 |
Fair value of plan assets | — |  |  | — |  | 2 |  | 2 |
Schedule of Components of Net Periodic Benefit Cost | The net cost of the retirement income and health care plans for the fiscal years ended June 30 included the following components:
| Retirement Income |  | Retirement Health Care
| 2025 |  | 2024 |  | 2023 |  | 2025 |  | 2024 |  | 2023
Service cost | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Interest cost | 6 |  |  | 12 |  |  | 18 |  |  | 1 |  |  | 1 |  |  | 1 |
Expected return on plan assets | (1) |  |  | (2) |  |  | (10) |  |  | — |  |  | — |  |  | — |
Amortization of unrecognized items | — |  |  | 3 |  |  | 8 |  |  | (2) |  |  | (2) |  |  | (2) |
Curtailment gain recognized | — |  |  | (6) |  |  | — |  |  | — |  |  | — |  |  | — |
Settlement loss recognized | (2) |  |  | 179 |  |  | — |  |  | — |  |  | — |  |  | — |
Total | $ | 4 |  |  | $ | 187 |  |  | $ | 17 |  |  | $ | (1) |  |  | $ | (1) |  |  | $ | (1) |
Schedule of Items Not Yet Recognized as a Component of Postretirement Expense | Items not yet recognized as a component of postretirement expense as of June 30, 2025 consisted of:
| Retirement Income |  | Retirement Health Care
Net actuarial loss (gain) | $ | 19 |  |  | $ | (14) |
Prior service benefit | — |  |  | (4) |
Net deferred income tax (assets) liabilities | (4) |  |  | 4 |
Accumulated other comprehensive loss (income) | $ | 15 |  |  | $ | (14) |
Schedule of Net Actuarial Loss (Gain) Recorded in Accumulated Other Comprehensive Net (Loss) Income | Net actuarial loss (gain) recorded in Accumulated other comprehensive net (loss) income for the fiscal year ended June 30, 2025 included the following:
| Retirement Income |  | Retirement Health Care
Net actuarial loss (gain) as of beginning of year | $ | 19 |  |  | $ | (14) |
Amortization, curtailment and settlement during the year | — |  |  | 2 |
Loss (gain) during the year | — |  |  | (2) |
Net actuarial loss (gain) as of end of year | $ | 19 |  |  | $ | (14) |
Schedule of Weighted Average Assumptions Used to Estimate the Actuarial Present Value of Benefit Obligations and Retirement Income and Retirement Health Care Costs | Weighted-average assumptions used to estimate the actuarial present value of benefit obligations were as follows as of June 30:
| Retirement Income |  | Retirement Health Care
| 2025 |  | 2024 |  | 2025 |  | 2024
Discount rate | 5.41 | % |  | 5.52 | % |  | 5.28 | % |  | 5.38 | %
Rate of compensation increase | 3.32 | % |  | 3.23 | % |  | n/a |  | n/a
Interest crediting rate | 5.90 | % |  | 5.40 | % |  | n/a |  | n/a
Weighted-average assumptions used to estimate the retirement income and retirement health care costs were as follows as of June 30:
| Retirement Income
| 2025 |  | 2024 |  | 2023
Discount rate | 5.52 | % |  | 4.63 | % |  | 3.72 | %
Rate of compensation increase | 3.23 | % |  | 3.20 | % |  | 3.09 | %
Expected return on plan assets | 5.69 | % |  | 3.39 | % |  | 2.67 | %
Interest crediting rate | 5.40 | % |  | 2.69 | % |  | 2.69 | %
| Retirement Health Care
| 2025 |  | 2024 |  | 2023
Discount rate | 5.38 | % |  | 5.10 | % |  | 4.65 | %
Schedule of Expected Benefit Payments | Expected benefit payments for the Company’s retirement income and retirement health care plans as of June 30, 2025, were as follows:
| Retirement Income |  | Retirement Health Care
2026 | $ | 14 |  |  | $ | 2 |
2027 | 13 |  |  | 2 |
2028 | 12 |  |  | 1 |
2029 | 12 |  |  | 1 |
2030 | 12 |  |  | 1 |
Fiscal years 2031 through 2035 | 42 |  |  | 6 |
Schedule of Target Allocation and Weighted Average Allocation of Plan Assets and Retirement Income Plans Assets Carried at Fair Value | The weighted average target allocation and asset allocations by asset category as of June 30, 2025, are as follows:
|  | % Target Allocation |  |  | % of Plan Asset
Equity Investment |  | 56 | % |  |  | 63 | %
Fixed income |  | 31 | % |  |  | 23 | %
Other |  | 13 | % |  |  | 14 | %
Total |  | 100 | % |  |  | 100 | %
The following table sets forth the retirement income plans’ assets carried at fair value as of June 30:
|  | 2025 |  | 2024
Cash equivalents — Level 1 |  | $ | — |  |  | $ | — |
Total assets in the fair value hierarchy |  | — |  |  | — |
Common collective trusts measured at net asset value |  |  |  |
Bond funds |  | $ | 6 |  |  | $ | 6 |
International equity funds |  | 17 |  |  | 16 |
Real estate fund |  | 2 |  |  | 2 |
Other |  | 2 |  |  | 1 |
Total common collective trust measured at net asset value |  | $ | 27 |  |  | $ | 25 |
Total assets at fair value |  | $ | 27 |  |  | $ | 25 |

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- Definition Tabular disclosure of the amounts that are recognized in the balance sheet (or statement of financial position) for pension plans and/or other employee benefit plans, showing separately the assets and current and noncurrent liabilities (if applicable) recognized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 + Details
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- Definition Tabular disclosure of the net gain (loss) and net prior service cost or credit recognized in other comprehensive income (loss) for the period for pension plans and/or other employee benefit plans, and reclassification adjustments of other comprehensive income (loss) for the period, as those amounts, including amortization of the net transition asset or obligation, are recognized as components of net periodic benefit cost. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 715 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480506/715-20-50-5 + Details
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