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EMPLOYEE BENEFIT PLANS (Tables) | 6 Months Ended
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Dec. 31, 2023
Pioneer Bank ESOP |
EMPLOYEE BENEFIT PLANS |
Schedule of shares held by the ESOP | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31,
​ |  | 2023 | ​ | 2022
Allocated | ​ | 203,664 | ​ | 152,748
Committed to be allocated | ​ | 50,916 | ​ | 50,916
Unallocated | ​ | 763,745 | ​ | 814,661
Total shares | ​ | 1,018,325 | ​ | 1,018,325
Pension plan |
EMPLOYEE BENEFIT PLANS |
Summary of net periodic cost included in the Company's consolidated statements of income | Net periodic pension cost included in salaries and employee benefits in the Company’s consolidated statements of operations included the following components (dollars in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended |  | For the Six Months Ended
​ | ​ | December 31, |  | December 31,
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022
Service cost | ​ | $ | 258 | ​ | $ | 323 | ​ | $ | 647 | ​ | $ | 767
Interest cost | ​ |  | 367 | ​ |  | 436 | ​ |  | 920 | ​ |  | 943
Expected return on plan assets | ​ |  | (523) | ​ |  | (615) | ​ |  | (1,313) | ​ |  | (1,347)
Net periodic pension cost | ​ | $ | 102 | ​ | $ | 144 | ​ | $ | 254 | ​ | $ | 363
Post-retirement benefit plan |
EMPLOYEE BENEFIT PLANS |
Summary of net periodic cost included in the Company's consolidated statements of income | Net periodic post-retirement benefit cost included in salaries and employee benefits in the Company’s consolidated statements of operations included the following components (dollars in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Three Months Ended |  | For the Six Months Ended
​ | ​ | December 31, |  | December 31,
​ |  | 2023 |  | 2022 |  | 2023 |  | 2022
Service cost | ​ | $ | 6 | ​ | $ | 5 | ​ | $ | 12 | ​ | $ | 11
Interest cost | ​ |  | 19 | ​ |  | 16 | ​ |  | 38 | ​ |  | 34
Amortization of net actuarial gain | ​ | ​ | (10) | ​ | ​ | (5) | ​ | ​ | (20) | ​ | ​ | (8)
Net periodic post-retirement benefit cost | ​ | $ | 15 | ​ | $ | 16 | ​ | $ | 30 | ​ | $ | 37

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- Definition Tabular disclosure of the details pertaining to each employee stock ownership plan. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480489/718-40-50-1 + Details
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- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 715 -SubTopic 20 -Subparagraph (h) -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480506/715-20-50-1 + Details
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