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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS (Tables)

12 Months Ended

Jun. 30, 2023

Retirement Benefits [Abstract]

Schedule of Defined Benefit Plan and Long-Term Employee Benefit Obligations

The following tables provides the details of the funded status of our defined benefit pension and other post-retirement plans:

			As of June 30, 2023						As of June 30, 2022
Plan assets			$	208,363					$	52,111
Projected benefit obligations			(339,179)						(115,591)
Funded status			$	(130,816)					$	(63,480)

The following tables provides details of the net benefit obligations of our defined benefit pension and other post-retirement plans:

			As of June 30, 2023						As of June 30, 2022
Current portion of benefit obligation(1)			$	4,504					$	2,529
Non-current portion of benefit obligation			126,312						60,951
Total			$	130,816					$	63,480

Schedule of Changes in Benefit Obligation of Defined Benefit Plan

The following tables provides the details of the change in the benefit obligation and plan assets for the periods indicated: 

			As of June 30, 2023						As of June 30, 2022
Benefit obligation—beginning of fiscal year			$	115,591					$	141,698
Service cost			6,921						4,404
Interest cost			7,091						2,271
Benefits paid			(3,293)						(5,079)
Company contributions			20						2
Employee contributions			1,393						50
Plan settlement			(2,789)						—
Plan amendment			(221)						—
Net transfers			205,556						—
Actuarial (gain) loss			6,199						(19,649)
Foreign exchange (gain) loss			2,711						(8,106)
Benefit obligation—end of period			339,179						115,591
Less: Current portion			4,504						2,529
Non-current portion of benefit obligation			$	334,675					$	113,062

			As of June 30, 2023						As of June 30, 2022
Plan assets—beginning of fiscal year			$	52,111					$	60,379
Benefit payments from plan assets			(325)						(2,436)
Expected return on plan assets			5,502						1,299
Return on plan assets			(3,174)						(7,859)
Company contributions			3,522						1,034
Employee contributions			1,515						50
Net transfers			150,058						—
Plan Settlement			(2,789)						—
Foreign exchange (gain) loss			1,943						(356)
Plan assets—end of period			$	208,363					$	52,111

Schedule of Components of Net Pension Expense for Pension Plan

The following table provides details of net pension expense for the periods indicated:

			Year Ended June 30,
Pension expense:			2023						2022						2021
Service cost			$	6,921					$	4,404					$	3,693
Interest cost			7,091						2,271						1,733
Expected return of plan assets			(5,502)						(1,299)						(214)
Amortization of actuarial (gains) losses			246						1,008						1,399
Settlement cost			451						—						—
Net pension expense			$	9,207					$	6,384					$	6,611

Schedule of Amounts Recognized in Other Comprehensive Income

The following table provides details of amounts recognized in Other Comprehensive Income:

			Year Ended June 30,
			2023						2022						2021
Net actuarial gain (loss)			$	(9,017)					$	7,461					$	4,978
Amortization of actuarial loss (gain)			246						1,008						1,399
Settlement cost and plan amendments			673						—						—
Total recognized in other comprehensive income			$	(8,098)					$	8,469					$	6,377

Schedule of Defined Benefit Plans Disclosures

The following table provides details of the plan assets measured at fair value presented by asset category and fair value hierarchy for the periods indicated:

			As of June 30, 2023																								As of June 30, 2022
			Level 1						Level 2						Level 3						Total						Level 1						Level 2						Level 3						Total
Cash			$	2,924					$	—					$	—					$	2,924					$	2					$	—					$	—					$	2
Debt funds			73,053						14,765						—						87,818						15,869						—						—						15,869
Equity funds			66,975						5,745						—						72,720						10,414						—						—						10,414
Real estate funds			235						72						6,420						6,727						—						—						—						—
Other			9,497						26,625						2,052						38,174						—						24,805						1,021						25,826
Total			$	152,684					$	47,207					$	8,472					$	208,363					$	26,285					$	24,805					$	1,021					$	52,111

In determining the fair value of the defined benefit obligations as of June 30, 2023 and 2022, we used the following weighted-average key assumptions:

			Year Ended June 30,
			2023						2022
Assumptions:
Salary increases			2.9		%				2.7		%
Pension increases			2.1		%				2.0		%
Discount rate			3.9		%				3.6		%
Expected return on plan assets			5.8		%				3.3		%
Normal retirement age			64						65

Schedule of Anticipated Pension Payments Under Pension Plan

Anticipated pension payments under the defined benefit plans for the fiscal years indicated below are as follows:

			Fiscal years ending June 30,
2024			$	13,115
2025			13,221
2026			14,258
2027			16,146
2028			17,745
2029 to 2033			102,196
Total			$	176,681

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