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FAIR VALUE MEASUREMENTS (Tables) | 3 Months Ended
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Sep. 30, 2019
Fair Value Disclosures [Abstract] |
Schedule of Financial Assets and Liabilities | The following table provides a summary of the Company's financial assets and liabilities which are measured at fair value on a recurring basis (in thousands):
| Fair Value of Financial Assets and Liabilities | Quoted Prices in Active Markets for Identical Assets (Level 1) | Significant Other Observable Inputs (Level 2) | Significant Unobservable Inputs (Level 3)
September 30, 2019 |  |  |  |
Cash equivalents | $ | 47,908 |  | $ | 47,908 |  | $ | — |  | $ | — |
FFF call right | 52 |  | — |  | — |  | 52 |
Deferred compensation plan assets | 47,434 |  | 47,434 |  | — |  | — |
Total assets | $ | 95,394 |  | $ | 95,342 |  | $ | — |  | $ | 52 |
Earn-out liability | $ | 9,390 |  | $ | — |  | $ | — |  | $ | 9,390 |
FFF put right | 49,339 |  | — |  | — |  | 49,339 |
Total liabilities | $ | 58,729 |  | $ | — |  | $ | — |  | $ | 58,729 |
June 30, 2019 |  |  |  |
Cash equivalents | $ | 57,607 |  | $ | 57,607 |  | $ | — |  | $ | — |
FFF call right | 204 |  | — |  | — |  | 204 |
Deferred compensation plan assets | 50,229 |  | 50,229 |  | — |  | — |
Total assets | $ | 108,040 |  | $ | 107,836 |  | $ | — |  | $ | 204 |
Earn-out liability | $ | 6,816 |  | $ | — |  | $ | — |  | $ | 6,816 |
FFF put right | 41,652 |  | — |  | — |  | 41,652 |
Total liabilities | $ | 48,468 |  | $ | — |  | $ | — |  | $ | 48,468 |
Reconciliation of Earn-Out Liabilities and FFF Put Rights | A reconciliation of the Company's FFF put and call rights and earn-out liability is as follows (in thousands):
| Beginning Balance | Gain (Loss) | Ending Balance
Three Months Ended September 30, 2019 |  |  |
FFF call right | $ | 204 |  | $ | (152 | ) | $ | 52 |
Total Level 3 assets | $ | 204 |  | $ | (152 | ) | $ | 52 |
Earn-out liability | $ | 6,816 |  | $ | (2,574 | ) | $ | 9,390 |
FFF put right | 41,652 |  | (7,687 | ) | 49,339 |
Total Level 3 liabilities | $ | 48,468 |  | $ | (10,261 | ) | $ | 58,729 |
Three Months Ended September 30, 2018 |  |  |
FFF call right | $ | 610 |  | $ | (122 | ) | $ | 488 |
Total Level 3 assets | $ | 610 |  | $ | (122 | ) | $ | 488 |
FFF put right | $ | 42,041 |  | $ | (3,159 | ) | $ | 45,200 |
Total Level 3 liabilities | $ | 42,041 |  | $ | (3,159 | ) | $ | 45,200 |
Reconciliation of FFF Call Rights | A reconciliation of the Company's FFF put and call rights and earn-out liability is as follows (in thousands):
| Beginning Balance | Gain (Loss) | Ending Balance
Three Months Ended September 30, 2019 |  |  |
FFF call right | $ | 204 |  | $ | (152 | ) | $ | 52 |
Total Level 3 assets | $ | 204 |  | $ | (152 | ) | $ | 52 |
Earn-out liability | $ | 6,816 |  | $ | (2,574 | ) | $ | 9,390 |
FFF put right | 41,652 |  | (7,687 | ) | 49,339 |
Total Level 3 liabilities | $ | 48,468 |  | $ | (10,261 | ) | $ | 58,729 |
Three Months Ended September 30, 2018 |  |  |
FFF call right | $ | 610 |  | $ | (122 | ) | $ | 488 |
Total Level 3 assets | $ | 610 |  | $ | (122 | ) | $ | 488 |
FFF put right | $ | 42,041 |  | $ | (3,159 | ) | $ | 45,200 |
Total Level 3 liabilities | $ | 42,041 |  | $ | (3,159 | ) | $ | 45,200 |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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://fasb.org/us-gaap/role/ref/legacyRef -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://fasb.org/us-gaap/role/ref/legacyRef -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
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- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 + Details
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