ORGANIZATION AND BASIS OF PRESENTATION (Tables)

12 Months Ended

Jun. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule Of Supplementary Cash Flow Information

The following table presents supplementary cash flows information for the years ended June 30, 2022, 2021 and 2020 (in thousands):


	Year Ended June 30,
	2022		2021		2020
Supplemental schedule of non-cash investing and financing activities:
Non-cash additions to property and equipment	$	402	$	755	$	5,000
Accrued dividend equivalents	963		686		—
Increase (decrease) in redeemable limited partners' capital for adjustment to fair value, with offsetting decrease (increase) in stockholders' equity	—		26,685		(468,311)
Decrease in redeemable limited partners' capital, with offsetting increase in stockholders' equity related to quarterly exchanges by member owners	—		(2,437)		(460,593)
Net increase in deferred tax assets related to departures and quarterly exchanges by member owners and other adjustments	—		331		62,776
Net increase in deferred tax assets related to final exchange by member owners	—		284,852		—
Reclassification of redeemable limited partners' capital to additional paid in capital	—		1,754,607		—
Decrease in additional paid-in capital related to notes payable to members, net of discounts	—		438,967		—
Net increase in additional paid-in capital related to departures and quarterly exchanges by member owners and other adjustments	—		37,319		71,568
Increase in additional paid-in capital related to final exchange by member owners	—		517,526		—

Schedule of Variable Interest Entities

Net income attributable to Premier LP, including income and expense that has been classified as discontinued operations, during the year ended June 30, 2020 was as follows (in thousands):


	Year Ended June 30, 2020
Premier LP net income	$	359,978

Premier LP’s cash flows, including cash flows attributable to discontinued operations, for the year ended June 30, 2020 consisted of the following (in thousands):


	Year Ended June 30, 2020
Net cash provided by (used in):
Operating activities	$	339,894
Investing activities	(222,322)
Financing activities	(159,948)
Net decrease in cash and cash equivalents	(42,376)
Cash and cash equivalents at beginning of year	131,210
Cash and cash equivalents at end of year	$	88,834

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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