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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jun. 30, 2018

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Components of accounts receivable

        Components of accounts receivable consisted of (in thousands):

		June 30,
		2017			2018
Accounts receivables		$	216,089		$	221,240
Less allowance for doubtful accounts			(9,563	)		(10,496	)
​	​	​	​	​	​	​	​
Total		$	206,526		$	210,744
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Summary of fair values of financial assets and liabilities

        The fair values of our financial assets and liabilities as of June 30, 2017 and 2018 are categorized as follows (in thousands):

June 30, 2017

June 30, 2018

Level 1

Level 2

Level 3

Total

Level 1

Level 2

Level 3

Total

Assets:

Equity securities

$

254

$

—

—

$

254

$

—

$

—

—

$

—

Insurance company contracts

—

26,940

—

26,940

—

31,897

—

31,897

Interest rate contract

—

20

—

20

—

18

—

18

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Total assets

$

254

$

26,960

$

—

$

27,214

$

—

$

31,915

$

—

$

31,915

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Liabilities—Contingent payment obligations

$

—

$

—

$

11,840

$

11,840

$

—

$

—

$

15,713

$

15,713

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Schedule of computation of basic and diluted earnings per share

        The following table sets forth the computation of basic and diluted earnings per share for the fiscal years ended June 30 (in thousands, except earnings per share data):

		2016			2017			2018
Net income (loss) available to common stockholders		$	26,157		$	21,076		$	(29,127	)
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Weighted average shares outstanding—basic			19,427			18,894			18,592
Dilutive effect of equity awards			649			795			—
​	​	​	​	​	​	​	​	​	​	​
Weighted average shares outstanding—diluted			20,076			19,689			18,592
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Basic earnings (loss) per share		$	1.35		$	1.12		$	(1.57	)
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Diluted earnings (loss) per share		$	1.30		$	1.07		$	(1.57	)
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of changes in warranty provisions

The warranty provision is included in Other accrued expenses and current liabilities in the consolidated balance sheets, whose activity for each of the three fiscal years ended June 30, 2018 is summarized in the following table (in thousands)

Warranty provision as of June 30, 2015		$	12,738
Warranty claims provided for/assumed in acquisition			12,296
Settlements made			(9,086	)
​	​	​	​	​
Warranty provision as of June 30, 2016		$	15,948
Warranty claims provided for/assumed in acquisition			5,793
Settlements made			(6,563	)
​	​	​	​	​
Warranty provision as of June 30, 2017		$	15,178
Warranty claims provided for/assumed in acquisition			14,156
Settlements made			(7,515	)
​	​	​	​	​
Warranty provision as of June 30, 2018		$	21,819
​	​	​	​	​
​	​	​	​	​

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

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-Name Accounting Standards Codification
-Topic 210
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-Name Accounting Standards Codification
-Topic 260
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Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability.

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