XML 40 R24.htm IDEA: XBRL DOCUMENT v3.21.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jun. 30, 2021

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of fair values of financial assets and liabilities

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

June 30, 2020

June 30, 2021

​

Level 1

Level 2

Level 3

Total

Level 1

Level 2

Level 3

Total

Assets—Insurance company contracts

​

$

—

​

$

37,155

​

$

—

​

$

37,155

​

$

—

​

$

47,113

​

$

—

​

$

47,113

Liabilities—Contingent consideration

​

$

—

​

$

—

​

$

13,867

​

$

13,867

​

$

—

​

$

—

​

$

19,431

​

$

19,431

Schedule of computation of basic and diluted earnings per share

The following table sets forth the computation of basic and diluted earnings per share (in thousands, except per share amounts):

​

​	​	​	​	​	​	​	​	​	​
​		2019			2020			2021
Net income available to common stockholders	​	$	64,796	​	$	75,252	​	$	74,049
Weighted average shares outstanding—basic	​		18,097	​		18,191	​		17,968
Dilutive effect of equity awards	​		623	​		409	​		420
Weighted average shares outstanding—diluted	​		18,720	​		18,600	​		18,388
Basic earnings per share	​	$	3.58	​	$	4.14	​	$	4.12
Diluted earnings per share	​	$	3.46	​	$	4.05	​	$	4.03
Weighted average shares excluded from diluted earnings per share due to their anti-dilutive effect	​	​	40	​	​	120	​	​	47

Schedule of changes in warranty provisions

​

​	​	​	​
Warranty provision as of June 30, 2018		$	21,819
Warranty claims provided for/assumed in acquisition	​		8,867
Settlements made	​		(8,962)
Warranty provision as of June 30, 2019	​	$	21,724
Warranty claims provided for/assumed in acquisition	​		7,551
Settlements made	​		(8,450)
Warranty provision as of June 30, 2020	​	$	20,825
Warranty claims provided for/assumed in acquisition	​		5,419
Settlements made	​		(6,508)
Warranty provision as of June 30, 2021	​	$	19,736

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249

+ Details

Name:	us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration