XML 83 R66.htm IDEA: XBRL DOCUMENT v3.22.2.2
EMPLOYEE BENEFIT PLANS - Change in Benefit Obligation (Details) - USD ($)
$ in Thousands
 12 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Jun. 30, 2020
Change in Benefit Obligation      
Benefit obligation at beginning of year $ 18,434 $ 16,225  
Translation adjustment (708) 700  
Interest costs $ 464 $ 477 $ 442
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Interest Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Amendment $ 1,345 $ 1,272  
Actuarial (gain) loss (900) (45)  
Benefits paid (171) (195)  
Benefit obligation at end of year 18,464 18,434 $ 16,225
Change in Plan Assets      
Fair value of plan assets at beginning of year 7,010 5,358  
Translation adjustment (860) 710  
Actual return on plan assets (47) 1,090  
Benefits paid (126) (148)  
Fair value of plan assets at end of year 5,977 7,010 5,358
Funded status and net amount recognized (12,487) (11,424)  
Amount recognized in consolidated balance sheets consists of:      
Investments 2,275 1,503  
Accrued pension liability (14,757) (12,927)  
Accumulated other comprehensive income 4,609 4,319  
Net Periodic Benefit Costs      
Interest costs 464 477 442
Expected return on plan assets $ (279) $ (242) $ (251)
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Expected Return (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Amortization of prior service cost $ 1,115 $ 668 $ (61)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Amortization of Prior Service Cost (Credit), Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Recognized actuarial loss $ 41 $ 75 $ 34
Defined Benefit Plan, Net Periodic Benefit (Cost) Credit, Immediate Recognition of Actuarial Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Net periodic benefit cost $ 1,341 $ 978 $ 164
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration] Selling, General and Administrative Expense Selling, General and Administrative Expense Selling, General and Administrative Expense
Weighted average assumptions at year-end:      
Discount rate 3.00% 2.60%  
Expected return on plan assets 4.20% 4.20%