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FAIR VALUE MEASUREMENTS (Tables) | 12 Months Ended
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Jun. 30, 2022
Fair Value Disclosures [Abstract] |
Schedule of Assets at Fair Value on a Recurring Basis | The following table represents 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)
June 30, 2022 |  |  |  |
Cash equivalents | $ | 75 |  | $ | 75 |  | $ | — |  | $ | — |
Deferred compensation plan assets | 52,718 |  | 52,718 |  | — |  | — |
Total assets | 52,793 |  | 52,793 |  | — |  | — |
Earn-out liabilities | 22,789 |  | — |  | — |  | 22,789 |
Total liabilities | $ | 22,789 |  | $ | — |  | $ | — |  | $ | 22,789 |
June 30, 2021 |  |  |  |
Cash equivalents | $ | 75 |  | $ | 75 |  | $ | — |  | $ | — |
Deferred compensation plan assets | 65,051 |  | 65,051 |  | — |  | — |
Total assets | 65,126 |  | 65,126 |  | — |  | — |
Earn-out liabilities | 24,249 |  | — |  | — |  | 24,249 |
FFF put right | 64,110 |  | — |  | — |  | 64,110 |
Total liabilities | $ | 88,359 |  | $ | — |  | $ | — |  | $ | 88,359 |
Schedule Of Fair Value Measurement Inputs and Valuation Techniques | The Company utilized the following assumptions to estimate the fair value of FFF Put and Call Rights at June 30, 2021:
| June 30, 2021
Annual FFF EBITDA growth rate | 2.5-10.8%
Annual revenue growth rate | 2.5-6.3%
Correlation | 80.0 | %
Weighted average cost of capital | 14.0 | %
Asset volatility | 30.0 | %
Credit spread | 0.8 | %
Acurity and Nexera Earn-out
| As of June 30,
Input assumptions | 2022 |  | 2021
Probability of transferred member renewal percentage < 50% | 5.0 | % |  | 5.0 | %
Probability of transferred member renewal percentage between 50% and 65% | 10.0 | % |  | 10.0 | %
Probability of transferred member renewal percentage between 65% and 80% | 25.0 | % |  | 25.0 | %
Probability of transferred member renewal percentage > 80% | 60.0 | % |  | 60.0 | %
Credit spread | 1.6 | % |  | 0.9 | %
Schedule Of Reconciliation Earn-Out Liabilities and FFF Put and Call Rights | A reconciliation of the FFF Put Right and earn-out liabilities is as follows (in thousands):
| Beginning Balance | Settlements | (Gain)/Loss (c) | Ending Balance
Year Ended June 30, 2022 |  |  |  |
Earn-out liabilities | $ | 24,249 |  | $ | — |  | $ | (1,460) |  | $ | 22,789 |
FFF put right (a) | 64,110 |  | (64,110) |  | — |  | — |
Total Level 3 liabilities | $ | 88,359 |  | $ | (64,110) |  | $ | (1,460) |  | $ | 22,789 |
Year Ended June 30, 2021 |  |  |  |
Earn-out liabilities (b) | 33,151 |  | (13,733) |  | 4,831 |  | 24,249 |
FFF put right | 36,758 |  | — |  | 27,352 |  | 64,110 |
Total Level 3 liabilities | $ | 69,909 |  | $ | (13,733) |  | $ | 32,183 |  | $ | 88,359 |
_________________________________ (a)Settlements for the year ended June 30, 2022 includes non-cash gain recognized as a result of the termination of the FFF Put Right and the derecognition of the FFF Put Right liability. (b)Settlements for the year ended June 30, 2021, includes earnout liabilities from previous acquisitions which were earned and paid during the period. (c)A gain on level 3 liability balances will decrease the liability ending balance and a loss on level 3 liability balance will increase the liability ending balance.

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- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + 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 (bbb) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19279-110258 + Details
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