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FINANCE RECEIVABLES (Tables) | 6 Months Ended
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Dec. 31, 2022
Receivables [Abstract] |
Schedule of Finance Receivables | As of December 31, 2022 and June 30, 2022, finance receivables consist of the following:
($ in thousands) |  | December 31, 2022 |  | June 30, 2022
Current finance receivables, net |  | $ | 7,757 |  |  | $ | 6,721 |
Finance receivables due after one year, net |  | 14,520 |  |  | 14,727 |
Total finance receivables, net of allowance of $864 and $760, respectively |  | $ | 22,277 |  |  | $ | 21,448 |
Schedule of Credit Quality Indicators | At December 31, 2022, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:
|  | Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
Current |  | $ | 8,689 |  |  | $ | 5,066 |  |  | $ | 2,044 |  |  | $ | 2,312 |  |  | $ | 2,996 |  |  | $ | (5) |  |  | $ | 21,102 |
30 days and under |  | 29 |  |  | 59 |  |  | 38 |  |  | 57 |  |  | 73 |  |  | 8 |  |  | 264 |
31-60 days |  | 14 |  |  | 37 |  |  | 32 |  |  | 50 |  |  | 66 |  |  | 8 |  |  | 207 |
61-90 days |  | 12 |  |  | 22 |  |  | 32 |  |  | 42 |  |  | 63 |  |  | 9 |  |  | 180 |
Greater than 90 days |  | 39 |  |  | 112 |  |  | 140 |  |  | 490 |  |  | 530 |  |  | 77 |  |  | 1,388 |
Total finance receivables |  | $ | 8,783 |  |  | $ | 5,296 |  |  | $ | 2,286 |  |  | $ | 2,951 |  |  | $ | 3,728 |  |  | $ | 97 |  |  | $ | 23,141 |
At June 30, 2022, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:
|  | Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
Current |  | $ | 7,451 |  |  | $ | 5,047 |  |  | $ | 2,758 |  |  | $ | 2,593 |  |  | $ | 2,807 |  |  | $ | 103 |  |  | $ | 20,759 |
30 days and under |  | 18 |  |  | 10 |  |  | 32 |  |  | 56 |  |  | 94 |  |  | 3 |  |  | 213 |
31-60 days |  | 25 |  |  | 23 |  |  | 26 |  |  | 58 |  |  | 100 |  |  | — |  |  | 232 |
61-90 days |  | 25 |  |  | 14 |  |  | 20 |  |  | 46 |  |  | 91 |  |  | — |  |  | 196 |
Greater than 90 days |  | 41 |  |  | 47 |  |  | 97 |  |  | 232 |  |  | 391 |  |  | — |  |  | 808 |
Total finance receivables |  | $ | 7,560 |  |  | $ | 5,141 |  |  | $ | 2,933 |  |  | $ | 2,985 |  |  | $ | 3,483 |  |  | $ | 106 |  |  | $ | 22,208 |
At December 31, 2022, credit quality indicators by year of origination consisted of the following:
|  | Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
High ratio customers |  | $ | 8,744 |  |  | $ | 4,983 |  |  | $ | 1,956 |  |  | $ | 2,299 |  |  | $ | 3,039 |  |  | $ | 22 |  |  | $ | 21,043 |
Low ratio customers |  | 39 |  |  | 313 |  |  | 330 |  |  | 652 |  |  | 689 |  |  | 75 |  |  | 2,098 |
Total finance receivables |  | $ | 8,783 |  |  | $ | 5,296 |  |  | $ | 2,286 |  |  | $ | 2,951 |  |  | $ | 3,728 |  |  | $ | 97 |  |  | $ | 23,141 |
At June 30, 2022, credit quality indicators by year of origination consisted of the following:
|  | Leases by Origination
($ in thousands) |  | Up to 1 Year Ago |  | Between 1 and 2 Years Ago |  | Between 2 and 3 Years Ago |  | Between 3 and 4 Years Ago |  | Between 4 and 5 Years Ago |  | More than 5 Years Ago |  | Total
High ratio customers |  | $ | 7,498 |  |  | $ | 4,853 |  |  | $ | 2,688 |  |  | $ | 2,623 |  |  | $ | 2,950 |  |  | $ | 102 |  |  | $ | 20,714 |
Low ratio customers |  | 62 |  |  | 288 |  |  | 245 |  |  | 362 |  |  | 533 |  |  | 4 |  |  | 1,494 |
Total finance receivables |  | $ | 7,560 |  |  | $ | 5,141 |  |  | $ | 2,933 |  |  | $ | 2,985 |  |  | $ | 3,483 |  |  | $ | 106 |  |  | $ | 22,208 |
Financing Receivable, Allowance for Credit Loss | The following table represents a rollforward of the allowance for finance receivables for the six months ending December 31, 2022 and 2021:
|  | Six months ended December 31, |  | Six months ended December 31,
($ in thousands) |  | 2022 |  | 2021
Balance at June 30 |  | $ | 760 |  |  | $ | 1,109 |
Provision for expected losses |  | 392 |  |  | 100 |
Balance at September 30 |  | $ | 1,152 |  |  | $ | 1,209 |
Provision for expected losses |  | — |  |  | 100 |
Write-offs |  | (288) |  |  | (247) |
Balance at December 31 |  | $ | 864 |  |  | $ | 1,062 |
Schedule of Cash To Be Collected On Performing Financing Receivable | Cash to be collected on our performing finance receivables due for each of the fiscal years are as follows:
($ in thousands) |
2022 | $ | 4,390 |
2023 | 7,483 |
2024 | 5,730 |
2025 | 4,311 |
2026 | 2,519 |
Thereafter | 631 |
Total amounts to be collected | 25,064 |
Less: interest | (1,923) |
Less: allowance for receivables | (864) |
Total finance receivables | $ | 22,277 |

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- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=124255953&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI https://asc.fasb.org/extlink&oid=123577603&loc=SL6953659-111524 + Details
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