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BASIS OF PRESENTATION OF UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Policies) | 3 Months Ended
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Sep. 30, 2011
BASIS OF PRESENTATION OF UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: |
Consolidation |
Consolidation: The Condensed Consolidated Financial Statements include the accounts of the Company and its subsidiaries after the elimination of intercompany accounts and transactions. All material subsidiaries are wholly owned. The Company consolidated variable interest entities where it has determined it is the primary beneficiary of those entities’ operations.
Stock-Based Employee Compensation |
Stock-Based Employee Compensation: Stock-based awards are granted under the terms of the 2004 Long Term Incentive Plan (2004 Plan). Additionally, the Company has outstanding stock options under its 2000 Stock Option Plan (2000 Plan), although the Plan terminated in 2010. Under these plans, four types of stock-based compensation awards are granted: stock options, equity-based stock appreciation rights (SARs), restricted stock awards (RSAs) and restricted stock units (RSUs). The stock options and SARs have a maximum term of ten years. The stock-based awards, other than the RSUs, generally vest at a rate of 20.0 percent annually on each of the first five anniversaries of the date of grant. The RSUs cliff vest after five years, and payment of the RSUs is deferred until January 31 of the year following vesting. Unvested awards are subject to forfeiture in the event of termination of employment. The Company utilizes an option-pricing model to estimate the fair value of options and SARs at their grant date. Stock options and SARs are granted at not less than fair market value on the date of grant. The Company generally recognizes compensation expense for its stock-based compensation awards on a straight-line basis over a five-year vesting period. Awards granted do not contain acceleration of vesting terms for retirement eligible recipients. The Company’s primary employee stock-based compensation grant occurs during the fourth fiscal quarter. Total compensation cost for stock-based payment arrangements totaled $2.4 million for each of the three month periods ended September 30, 2011 and 2010. Stock options outstanding, weighted average exercise price and weighted average fair values as of September 30, 2011 were as follows:
Options |  | Shares |  | Weighted Average Exercise Price |
|  | (in thousands) |  |  |
Outstanding at June 30, 2011 |  | 838 |  | $ | 31.48 |
Granted |  | — |  | — |
Exercised |  | — |  | — |
Forfeited or expired |  | (12 | ) | 26.86 |
Outstanding at September 30, 2011 |  | 826 |  | $ | 31.54 |
Exercisable at September 30, 2011 |  | 663 |  | $ | 33.27 |
Outstanding options of 826,078 at September 30, 2011 had an intrinsic value (the amount by which the stock price exceeded the exercise or grant date price) of zero and a weighted average remaining contractual term of 4.4 years. Exercisable options of 663,318 at September 30, 2011 had an intrinsic value of zero and a weighted average remaining contractual term of 3.6 years. Of the outstanding and unvested options and due to estimated forfeitures, 139,521 are expected to vest with a $25.29 per share weighted average grant price, a weighted average remaining contractual life of 7.2 years and a total intrinsic value of zero. All options granted relate to stock option plans that have been approved by the shareholders of the Company. The table below contains a rollforward of RSAs, RSUs and SARs outstanding, as well as other relevant terms of the awards:
|  | Nonvested |  | SARs Outstanding |
|  | Restricted Stock Outstanding Shares/Units |  | Weighted Average Grant Date Fair Value |  | Shares |  | Weighted Average Exercise Price |
|  | (in thousands) |  |  |  | (in thousands) |  |  |
Balance, June 30, 2011 |  | 1,077 |  | $ | 23.48 |  | 1,087 |  | $ | 25.54 |
Granted |  | 20 |  | 13.59 |  | — |  | — |
Vested/Exercised |  | 2 |  | 22.32 |  | — |  | — |
Forfeited or expired |  | (26 | ) | 19.39 |  | (57 | ) | 27.45 |
Balance, September 30, 2011 |  | 1,073 |  | $ | 23.39 |  | 1,030 |  | $ | 25.43 |
Outstanding and unvested RSAs of 858,415 at September 30, 2011 had an intrinsic value of $12.1 million and a weighted average remaining vesting term of 1.9 years. Due to estimated forfeitures, 806,215 are expected to vest with a total intrinsic value of $11.4 million. Outstanding and unvested RSUs of 215,000 at September 30, 2011 had an intrinsic value of $3.0 million and a weighted average remaining vesting term of 0.4 years. All unvested RSUs are expected to vest in fiscal year 2012. Outstanding SARs of 1,029,780 at September 30, 2011 had a total intrinsic value of zero and a weighted average remaining contractual term of 6.6 years. Exercisable SARs of 561,530 at September 30, 2011 had a total intrinsic value of zero and a weighted average remaining contractual term of 5.6 years. Of the outstanding and unvested rights and due to estimated forfeitures, 402,808 are expected to vest with a $20.41 per share weighted average grant price, a weighted average remaining contractual life of 7.4 years and a total intrinsic value of zero. During fiscal year 2011, the Company accelerated the vesting of 68,390 unvested RSAs held by the Company’s Chief Executive Officer and the Company’s Executive Vice President, Fashion and Education. Under the terms of the modifications, any unvested RSAs granted to the Chief Executive Officer and the Executive Vice President, Fashion and Education fully vest on their last days of employment, which is expected to be February 8, 2012 and June 30, 2012, respectively. As a result of the modifications, the Company recognized an incremental compensation cost of $0.1 million during the three months ended September 30, 2011. During the three months ended September 30, 2011 and 2010 total cash received from the exercise of share-based instruments zero and less than $0.1 million, respectively. As of September 30, 2011, the total unrecognized compensation cost related to all unvested stock-based compensation arrangements was $17.7 million. The related weighted average period over which such cost is expected to be recognized was approximately 3.0 years as of September 30, 2011. The total intrinsic value of all stock-based compensation that was exercised during each of the three month periods ended September 30, 2011 and 2010 was less than $0.1 million, respectively.
Goodwill |
Goodwill: Goodwill is tested for impairment annually or at the time of a triggering event. In evaluating whether goodwill is impaired, the Company compares the carrying value of each reporting unit, including goodwill, to the estimated fair value of the reporting unit. The carrying value of each reporting unit is based on the assets and liabilities associated with the operations of the reporting unit, including allocation of shared or corporate balances among reporting units. Allocations are generally based on the number of salons in each reporting unit as a percent of total company-owned salons. The Company calculates the estimated fair value of the reporting units based on discounted future cash flows that utilize estimates in annual revenue, gross margins, fixed expense rates, allocated corporate overhead, and long-term growth for determining terminal value. The Company’s estimated future cash flows also take into consideration acquisition integration and maturation. Where available and as appropriate, comparative market multiples are used to corroborate the results of the discounted cash flow. The Company considers its various concepts to be reporting units when testing for goodwill impairment because that is where the Company believes the goodwill resides. The Company periodically engages third-party valuation consultants to assist in evaluation of the Company’s estimated fair value calculations. In the situations where a reporting unit’s carrying value exceeds its estimated fair value, the amount of the impairment loss must be measured. The measurement of impairment is calculated by determining the implied fair value of a reporting unit’s goodwill. In calculating the implied fair value of goodwill, the fair value of the reporting unit is allocated to all other assets and liabilities of that unit based on the relative fair values under the assumption of a taxable transaction. The excess of the fair value of the reporting unit over the amount assigned to its assets and liabilities is the implied fair value of goodwill. The goodwill impairment is measured as the excess of the carrying value of goodwill over its implied fair value. As a result of the Company’s impairment testing of goodwill during the third quarter of fiscal year 2011, a $74.1 million impairment charge was recorded for the excess of the carrying value of goodwill over the implied fair value of the goodwill for the Promenade salon concept. The estimated fair values of the Hair Restoration Centers reporting unit and Regis salon concept exceeded the respective carrying values by approximately 9.0 and 18.0 percent, respectively. The respective fair values of the Company’s remaining reporting units exceeded fair value by greater than 20.0 percent. While the Company has determined the estimated fair values of Promenade, Hair Restoration Centers, and Regis to be appropriate based on the historical level of revenue growth, operating income and cash flows, it is reasonably likely that Promenade, Hair Restoration Centers, and Regis may become impaired in future periods. The term “reasonably likely” refers to an occurrence that is more than remote but less than probable in the judgment of the Company. Because some of the inherent assumptions and estimates used in determining the fair value of the reportable segment are outside the control of management, changes in these underlying assumptions can adversely impact fair value. Potential impairment of a portion or all of the carrying value of the Promenade and Regis salon concepts and Hair Restoration Centers goodwill is dependent on many factors and cannot be predicted with certainty. As of September 30, 2011, the Company’s estimated fair value, as determined by the sum of our reporting units’ fair value, reconciled to within a reasonable range of our market capitalization which included an assumed control premium. The Company concluded there were no triggering events requiring the Company to perform an interim goodwill impairment test between the annual impairment testing and September 30, 2011. A summary of the Company’s goodwill balance as of September 30, 2011 and June 30, 2011 by reporting unit is as follows:
Reporting Unit |  | As of September 30, 2011 |  | As of June 30, 2011 |
|  | (Dollars in thousands) |
Regis |  | $ | 103,500 |  | $ | 103,761 |
MasterCuts |  | 4,652 |  | 4,652 |
SmartStyle |  | 48,356 |  | 48,916 |
Supercuts |  | 129,486 |  | 129,477 |
Promenade |  | 241,785 |  | 240,910 |
Total North America Salons |  | 527,779 |  | 527,716 |
Hair Restoration Centers |  | 152,809 |  | 152,796 |
Total |  | $ | 680,588 |  | $ | 680,512 |
See Note 4 to the Condensed Consolidated Financial Statements for further details on the Company’s goodwill balance.
Property and Equipment |
Property and Equipment: Historically, because of the Company’s large size and scale requirements it has been necessary for the Company to internally develop and support its own proprietary point-of-sale (POS) information system. During the fourth quarter of fiscal year 2011, the Company identified a third party POS alternative that has a system that meets current and enhanced functionality requirements and will cost significantly less to implement and support. Due to the Company’s plan to replace the POS information system, the Company reviewed the capitalized software carrying value for impairment at September 30, 2011. As a result of the Company’s long-lived asset impairment testing at September 30, 2011 for this applicable grouping of assets, no impairment charges were recorded. As of June 30, 2011, the Company reassessed and adjusted the useful life of the capitalized software as the POS alternative is expected be implemented in salons during the first half of fiscal year 2012. Depreciation expense related to the existing POS information system totaled $9.4 million during the three months ended September 30, 2011, including $8.7 million ($5.5 million net of tax or $0.10 per diluted share) of accelerated depreciation related to the change in useful life. The Company expects to fully depreciate the net balance of the existing POS information system, approximately $9.4 million at September 30, 2011, during the three months ended December 31, 2011 as locations using the Company’s existing POS information system move to a third party POS alternative by December 31, 2011.

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- Definition Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Research Bulletin (ARB) -Number 51 -Paragraph 2-6 -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. 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