XML 52 R39.htm IDEA: XBRL DOCUMENT
v3.22.4

Stock-Based Compensation (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2022
Stock-Based Compensation [Abstract] |
Summarized Stock Option Activity |
|  |  |  |  |  |  | Number of shares |  |  | Weighted average exercise price ($) |  |  | Weighted average remaining contractual term (in years) |  |  | Aggregate intrinsic value ($'000) |  | Weighted average grant date fair value ($)
| Outstanding - June 30, 2022 |  | 926,225 |  |  | 4.14 |  |  | 6.60 |  |  | 1,249 |  | 1.60
|  | Exercised |  | (109,826) |  |  | 3.04 |  |  | - |  |  | 126 |  | -
|  |  | Outstanding - December 31, 2022 |  | 816,399 |  |  | 4.29 |  |  | 5.94 |  |  | 689 |  | 1.64
| Outstanding - June 30, 2021 |  | 1,294,832 |  |  | 3.93 |  |  | 7.68 |  |  | 1,624 |  | 1.45
|  | Exercised |  | (242,853) |  |  | 3.05 |  |  | - |  |  | 457 |  | -
|  | Forfeited |  | (85,000) |  |  | 3.48 |  |  |  |  |  |  |  | 1.34
|  |  | Outstanding - December 31, 2021 |  | 966,979 |  |  | 4.19 |  |  | 6.76 |  |  | 1,056 |  | 1.53
|  |  |  |  |  |  | Number of shares |  |  | Weighted average exercise price ($) |  |  | Weighted average remaining contractual term (in years) |  |  | Aggregate intrinsic value ($’000) |
| Vested and expecting to vest - December 31, 2022 |  |  | 816,399 |  |  | 4.29 |  |  | 5.94 |  |  | 689 |
|  |  |  |  |  |  | Number of shares |  |  | Weighted average exercise price ($) |  |  | Weighted average remaining contractual term (in years) |  |  | Aggregate intrinsic value ($’000) |
| Exercisable - December 31, 2022 |  |  | 563,163 |  |  | 4.42 |  |  | 4.83 |  |  | 173 |
Restricted Stock Activity |
|  |  |  |  |  |  | Number of shares of restricted stock |  |  |  | Weighted average grant date fair value ($’000) |  |
| Non-vested – June 30, 2022 |  |  | 2,385,267 |  |  |  | 11,879 |  |
|  | Total granted |  |  | 1,050,347 |  |  |  | 4,230 |  |
|  |  | Granted – July 2022 |  |  | 32,582 |  |  |  | 172 |  |
|  |  | Granted – August 2022 |  |  | 179,498 |  |  |  | 995 |  |
|  |  | Granted – November 2022 |  |  | 150,000 |  |  |  | 605 |  |
|  |  | Granted – December 2022 |  |  | 430,399 |  |  |  | 1,862 |  |
|  |  | Granted – December 2022, with performance conditions |  |  | 257,868 |  |  |  | 596 |  |
|  | Total vested |  |  | (145,694) |  |  |  | 689 |  |
|  |  | Vested – July 2022 |  |  | (78,801) |  |  |  | 410 |  |
|  |  | Vested – November 2022 |  |  | (59,833) |  |  |  | 250 |  |
|  |  | Vested – December 2022 |  |  | (7,060) |  |  |  | 29 |  |
|  | Total granted and vested - December 2022 |  |  | - |  |  |  | - |  |
|  |  | Granted - December 2022 |  |  | 300,000 |  |  |  | 1,365 |  |
|  |  | Vested - December 2022 |  |  | (300,000) |  |  |  | 1,365 |  |
|  |  | Non-vested – December 31, 2022 |  |  | 3,289,920 |  |  |  | 15,232 |  |
| Non-vested – June 30, 2021 |  |  | 384,560 |  |  |  | 1,123 |  |
|  | Total Granted |  |  | 656,052 |  |  |  | 3,190 |  |
|  |  | Granted – July 2021 |  |  | 234,608 |  |  |  | 963 |  |
|  |  | Granted – August 2021 |  |  | 44,986 |  |  |  | 192 |  |
|  |  | Granted – November and December 2021 |  |  | 326,158 |  |  |  | 1,766 |  |
|  |  | Granted – December 2021 |  |  | 50,300 |  |  |  | 269 |  |
| Total granted and vested - November and December 2021 |  |  | - |  |  |  | - |  |
|  |  | Granted - November and December 2021 |  |  | 71,647 |  |  |  | 393 |  |
|  |  | Vested - November and December 2021 |  |  | (71,647) |  |  |  | 393 |  |
|  |  |  | Non-vested – December 31, 2021 |  |  | 1,010,612 |  |  |  | 4,629 |  |
Recorded Net Stock Compensation Charge |
|  |  |  |  |  | Total charge |  | Allocated to cost of goods sold, IT processing, servicing and support |  | Allocated to selling, general and administration |
| Three months ended December 31, 2022 |  |  |  |  |  |  |  |  |  |
|  |  | Stock-based compensation charge |  | $ | 2,849 |  | $ | - |  | $ | 2,849 |
|  |  |  | Total - three months ended December 31, 2022 |  | $ | 2,849 |  | $ | - |  | $ | 2,849 |
| Three months ended December 31, 2021 |  |  |  |  |  |  |  |  |  |
|  |  | Stock-based compensation charge |  | $ | 788 |  | $ | - |  | $ | 788 |
|  |  |  | Total - three months ended December 31, 2021 |  | $ | 788 |  | $ | - |  | $ | 788 |
a |  |  |  |  |  | Total charge |  | Allocated to cost of goods sold, IT processing, servicing and support |  | Allocated to selling, general and administration |
| Six months ended December 31, 2022 |  |  |  |  |  |  |  |  |  |
|  |  | Stock-based compensation charge |  | $ | 4,311 |  | $ | - |  | $ | 4,311 |
|  |  | Reversal of stock compensation charge related to stock options forfeited |  |  | - |  |  | - |  |  | - |
|  |  |  | Total - six months ended December 31, 2022 |  | $ | 4,311 |  | $ | - |  | $ | 4,311 |
| Six months ended December 31, 2021 |  |  |  |  |  |  |  |  |  |
|  |  | Stock-based compensation charge |  | $ | 1,132 |  | $ | - |  | $ | 1,132 |
|  |  | Reversal of stock compensation charge related to stock options and restricted stock forfeited |  |  | (35) |  |  | - |  |  | (35) |
|  |  |  | Total - six months ended December 31, 2021 |  | $ | 1,097 |  | $ | - |  | $ | 1,097 |

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cost recognized for award under share-based payment arrangement by plan. Includes, but is not limited to, related tax benefit. + 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 + Details
Name: | us-gaap_ScheduleOfCompensationCostForShareBasedPaymentArrangementsAllocationOfShareBasedCompensationCostsByPlanTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + 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)(1) -URI http://asc.fasb.org/extlink&oid=120381028&loc=d3e5070-113901 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
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