XML 21 R43.htm IDEA: XBRL DOCUMENT
v2.3.0.15

SEGMENT INFORMATION (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended |
--- | --- | ---
Sep. 30, 2011 Y Segment ShareBasedAward Salon | Sep. 30, 2010 | Jun. 30, 2011
SEGMENT INFORMATION: |  |  |
Number of reportable segments | 3 |  |
Summarized financial information of reportable operating segments |  |  |
Number of stores | 12,770 |  |
Number of stores in which the entity maintains an ownership interest through investments in affiliates | 2,800 |  |
Revenues: |  |  |
Service | $ 431,700 | $ 439,529 |
Product | 126,917 | 128,605 |
Royalties and fees | 10,132 | 10,111 |
Total revenues | 568,749 | 578,245 |
Operating expenses: |  |  |
Cost of service | 246,011 | 249,501 |
Cost of product | 59,979 | 61,075 |
Site operating expenses | 52,455 | 49,009 |
General and administrative | 78,679 | 74,074 |
Rent | 84,447 | 85,108 |
Depreciation and amortization | 34,106 | 26,044 |
Total operating expenses | 555,677 | 544,811 |
Operating income | 13,072 | 33,434 |
Other income (expense): |  |  |
Interest expense | (7,360) | (8,923) |
Interest income and other, net | 1,316 | 777 |
Income before income taxes and equity in income of affiliated companies | 7,028 | 25,288 |
Total assets | 1,772,220 |  | 1,805,753
North American Salons |  |  |
Summarized financial information of reportable operating segments |  |  |
Number of stores | 9,470 |  |
Number of primary concepts | 5 |  |
Revenues: |  |  |
Service | 390,164 | 397,321 |
Product | 98,137 | 100,120 |
Royalties and fees | 9,556 | 9,492 |
Total revenues | 497,857 | 506,933 |
Operating expenses: |  |  |
Cost of service | 223,279 | 227,297 |
Cost of product | 48,444 | 49,733 |
Site operating expenses | 48,296 | 46,329 |
General and administrative | 29,706 | 29,878 |
Rent | 73,215 | 73,618 |
Depreciation and amortization | 17,970 | 17,232 |
Total operating expenses | 440,910 | 444,087 |
Operating income | 56,947 | 62,846 |
Other income (expense): |  |  |
Income before income taxes and equity in income of affiliated companies | 56,947 | 62,846 |
Total assets | 873,114 |  | 881,526
International Salons |  |  |
Summarized financial information of reportable operating segments |  |  |
Number of stores | 397 |  |
Number of primary concepts | 3 |  |
Revenues: |  |  |
Service | 24,853 | 25,363 |
Product | 8,636 | 9,695 |
Total revenues | 33,489 | 35,058 |
Operating expenses: |  |  |
Cost of service | 12,690 | 12,728 |
Cost of product | 4,579 | 5,245 |
Site operating expenses | 2,675 | 2,190 |
General and administrative | 2,925 | 2,952 |
Rent | 8,764 | 8,670 |
Depreciation and amortization | 1,306 | 1,087 |
Total operating expenses | 32,939 | 32,872 |
Operating income | 550 | 2,186 |
Other income (expense): |  |  |
Income before income taxes and equity in income of affiliated companies | 550 | 2,186 |
Total assets | 69,541 |  | 69,932
Hair Restoration Centers |  |  |
Summarized financial information of reportable operating segments |  |  |
Number of stores | 97 |  |
Number of hair restoration solutions | 3 |  |
Revenues: |  |  |
Service | 16,683 | 16,845 |
Product | 20,144 | 18,790 |
Royalties and fees | 576 | 619 |
Total revenues | 37,403 | 36,254 |
Operating expenses: |  |  |
Cost of service | 10,042 | 9,476 |
Cost of product | 6,956 | 6,097 |
Site operating expenses | 1,484 | 490 |
General and administrative | 9,273 | 8,579 |
Rent | 2,271 | 2,264 |
Depreciation and amortization | 3,309 | 3,143 |
Total operating expenses | 33,335 | 30,049 |
Operating income | 4,068 | 6,205 |
Other income (expense): |  |  |
Income before income taxes and equity in income of affiliated companies | 4,068 | 6,205 |
Total assets | 305,772 |  | 306,005
Unallocated Corporate |  |  |
Operating expenses: |  |  |
General and administrative | 36,775 | 32,665 |
Rent | 197 | 556 |
Depreciation and amortization | 11,521 | 4,582 |
Total operating expenses | 48,493 | 37,803 |
Operating income | (48,493) | (37,803) |
Other income (expense): |  |  |
Interest expense | (7,360) | (8,923) |
Interest income and other, net | 1,316 | 777 |
Income before income taxes and equity in income of affiliated companies | (54,537) | (45,949) |
Total assets | $ 523,793 |  | $ 548,290

X
- Definition The number of hair restoration solutions offered by the entity. + Details
Name: | rgs_NumberOfHairRestorationSolutions
Namespace Prefix: | rgs
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of primary concepts through which a reportable segment of the entity operates. + Details
Name: | rgs_NumberOfPrimaryConcepts
Namespace Prefix: | rgs
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the number of stores in which the entity maintains an ownership interest through its investments in affiliates. + Details
Name: | rgs_NumberOfStoresOwnershipInterestThroughInvestmentInAffiliates
Namespace Prefix: | rgs
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Rent expense, which includes base and percentage rent, common area maintenance and real estate taxes. + Details
Name: | rgs_RentExpenses
Namespace Prefix: | rgs
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of reportable segments of the entity. + Details
Name: | rgs_ReportingSegmentsNumber
Namespace Prefix: | rgs
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition This expense category includes direct costs incurred by the entity's salons and hair restoration centers, such as on-site advertising, workers' compensation, insurance, utilities and janitorial costs. + Details
Name: | rgs_SiteOperatingExpenses
Namespace Prefix: | rgs
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 7 -Section 03 -Paragraph 12 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Topic 210 -SubTopic 10 -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 -Section S99 -Name Accounting Standards Codification -Publisher FASB -Paragraph 1 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Concepts (CON) -Number 6 -Paragraph 25 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 18 -Article 5 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.18) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Total costs related to goods produced and sold during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 5 -Section 03 -Paragraph 2 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfGoodsSold
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total costs related to services rendered by an entity during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 5 -Section 03 -Paragraph 2 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(d)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfServices
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total costs of sales and operating expenses for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_CostsAndExpenses
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_CostsAndExpensesAbstract
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 95 -Paragraph 28 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
Name: | us-gaap_DepreciationAndAmortization
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Revenue earned during the period from consideration (often a percentage of the franchisee's sales) received for the right to operate a business using the entity's name, merchandise, services, methodologies, promotional support, marketing, and supplies. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(e)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 952 -SubTopic 605 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6490812&loc=d3e68564-108043 + Details
Name: | us-gaap_FranchiseRevenue
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 4 -Section 08 -Paragraph h -Subparagraph 1(i) Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Interest and debt related expenses associated with nonoperating financing activities of the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 34 -Paragraph 21 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 + Details
Name: | us-gaap_InterestAndDebtExpense
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_NonoperatingIncomeExpenseAbstract
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the number of stores. + Details
Name: | us-gaap_NumberOfStores
Namespace Prefix: | us-gaap
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 5 -Section 03 -Paragraph 9 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 5 -Section 03 -Paragraph 1 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(a)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_SalesRevenueGoodsNet
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 5 -Section 03 -Paragraph 1 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_SalesRevenueNet
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_SalesRevenueNetAbstract
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Article 5 -Section 03 -Paragraph 1 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1(d)) -URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688 + Details
Name: | us-gaap_SalesRevenueServicesNet
Namespace Prefix: | us-gaap
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_SegmentReportingAbstract
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration