XML 58 R39.htm IDEA: XBRL DOCUMENT v3.21.2

Note 17 - Share-based Compensation (Tables)

12 Months Ended

Jun. 30, 2021

Notes Tables

Share-based Payment Arrangement, Option, Activity [Table Text Block]

										Weighted
						Weighted				Average
						Average				Remaining				Aggregate
						Exercise				Contractual				Intrinsic Value
		Options				Price				Term (yrs)				($ in thousands)
Outstanding at June 30, 2020			403,106			$	21.24				4.4			$	-
Granted			37,008			$	12.97				n/a				n/a
Exercised			(174,662	)		$	16.95				n/a			$	667
Canceled (forfeited/expired)			(11,497	)		$	18.62				n/a				n/a
Outstanding at June 30, 2021			253,955			$	23.10				5.6			$	1,368
Exercisable at June 30, 2021			174,371			$	26.26				4.3			$	459

Schedule of Nonvested Share Activity [Table Text Block]

						Weighted Average
		Options				Exercise Price
Nonvested at June 30, 2020			82,738			$	19.61
Granted			37,008			$	12.97
Vested			(32,662	)		$	21.60
Canceled (forfeited)			(7,500	)		$	14.58
Nonvested at June 30, 2021			79,584			$	16.18

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

		2020
Volatility			30.8	%
Risk-free rate of return			1.72	%
Dividend yield			5.04	%
Expected average life (years)			6.7
Grant date fair value		$	2.24
Fair value as a % of exercise price			13.3	%

		2021				2020				2019
Volatility			38.2	%			30.8	%			31.3	%
Risk-free rate of return			0.35	%			1.55	%			2.80	%
Dividend yield			3.26	%			3.97	%			3.24	%
Expected average life (years)			5.5				5.3				5.0
Grant date fair value		$	3.20			$	3.30			$	5.30
Fair value as a % of exercise price			24.7	%			18.8	%			22.6	%

Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]

		Restricted Stock Units				Weighted Average Fair Value
Outstanding at June 30, 2020			56,000			$	9.15
Granted			38,000			$	9.58
Vested			(12,375	)		$	9.15
Canceled (forfeited)			(10,625	)		$	9.15
Outstanding at June 30, 2021			71,000			$	9.38

Share-based Payment Arrangement, Performance Shares, Activity [Table Text Block]

						Weighted Average
						Grant Date
		Units				Fair Value
Outstanding at June 30, 2020			325,107			$	19.05
Granted			117,338			$	8.76
Vested			-			$	-
Canceled (forfeited)			(64,578	)		$	18.29
Outstanding at June 30, 2021			377,867			$	15.98

Schedule of Share-based Payment Award, Performance Stock Units, Valuation Assumptions [Table Text Block]

		Fiscal Year Ended June 30,
		2021				2020				2019
Volatility			56.0	%			30.5	%			32.1	%
Risk-free rate of return			0.14	%			1.72	%			2.72	%
Dividend yield			3.26	%			3.97	%			3.24	%

Restricted Stock Units (RSUs) [Member]

Notes Tables

Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

		Fiscal Year Ended June 30,
		2021				2020				2019
Fiscal 2016 grants		$	-			$	-			$	5
Fiscal 2017 grants			-				-				-
Fiscal 2018 grants			-				-				(457	)
Fiscal 2019 grants			335				101				321
Fiscal 2020 grants			234				59				-
Fiscal 2021 grants			301				-				-
Total expense		$	870			$	160			$	(131	)

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of performance stock units, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

No definition available.

+ Details

Name:	eth_ScheduleOfSharebasedPaymentAwardPerformanceStockUnitsValuationAssumptionsTableTextBlock
Namespace Prefix:	eth_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (h)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 14.F)
-URI http://asc.fasb.org/extlink&oid=122041274&loc=d3e301413-122809

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5047-113901

+ Details

Name:	us-gaap_ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the changes in outstanding nonvested shares.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(2)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (e)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (f)(2)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of the number and weighted-average grant date fair value for restricted stock and restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock and restricted stock units that were granted, vested, or forfeited during the year.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of number and weighted-average grant date fair value for nonvested performance shares.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901

+ Details

Name:	us-gaap_ShareBasedCompensationPerformanceSharesAwardUnvestedActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: