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Document and Entity Information | 3 Months Ended |
--- | --- | ---
Sep. 30, 2012 | Oct. 24, 2012
Document and Entity Information |  |
Entity Registrant Name | REGIS CORP |
Entity Central Index Key | 0000716643 |
Document Type | 10-Q |
Document Period End Date | Sep. 30, 2012 |
Amendment Flag | true |
Amendment Description | Regis Corporation (the Company) previously filed the Quarterly Report on Form 10-Q for the quarter ended September 30, 2012 with the SEC on November 9, 2012 (the Original Filing). The Company is filing this Amendment No. 1 to its Quarterly Report on Form 10-Q for the quarter ended September 30, 2012 (Form 10-Q/A) to reflect the restatement of its interim Condensed Consolidated Financial Statements, and the related notes thereto, for the quarter ended September 30, 2012. For a more detailed description of this restatement, see "Restatement of Financial Statements" in Note 2 of the Notes to the Condensed Consolidated Financial Statements included in Item 1, "Financial Statements" of this Form 10-Q/A. Information presented in the section entitled Item 2, "Management's Discussion and Analysis of Financial Condition and Results of Operations" has also been restated, as applicable. Information presented in the section entitled in Item 4, "Controls and Procedures" has also been restated. Subsequent to September 30, 2012, the Company determined that the $24.0 million foreign currency gain recognized during the quarter ended September 30, 2012 was understated by $9.9 million as the actual net gain was $33.8 million. The Company completed the sale of its investment in Provalliance and subsequently liquidated all foreign entities with Euro denominated operations during the three months ended September 30, 2012. Within the Original Filing, amounts previously classified within accumulated other comprehensive income that were recognized in earnings were foreign currency translation rate gain adjustments of $33.6 million, a cumulative tax-effected net loss of $7.9 million associated with a cross-currency swap that was settled in fiscal year 2007 that hedged the Company's European operations, and a $1.7 million net loss associated with cash repatriation from the Company's European operations. The foreign currency translation rate gain reflected within this Form 10-Q/A is $43.4 million, resulting in a net gain of $33.8 million. This Form 10-Q/A sets forth the content of the Original Filing in its entirety, with changes to Items 1, 2, and 4 of Part I and Item 6 of Part II of the Original Filing amended, in each case, solely as a result of, and to reflect, the restatement. No other information in the Original Filing has been amended in this Form 10-Q/A. Pursuant to the rules of the SEC, Item 6 of Part II of the Original Filing has been amended to contain the awareness letter of the Company's independent registered public accountants and currently-dated certifications from the Company's Chief Executive Officer (CEO) and Chief Financial Officer (CFO), as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002. The awareness letter of the Company's independent registered public accountant is attached to this Form 10-Q/A as Exhibit 15. The certifications of the Company's CEO and CFO are attached to this Form 10-Q/A as Exhibits 31.1, 31.2, 32.1 and 32.2. Except for the foregoing amended information, this Form 10-Q/A continues to describe conditions as of the date of the Original Filing, and the Company has not updated the disclosures contained herein to reflect events that have occurred subsequent to that date. |
Current Fiscal Year End Date | --06-30 |
Entity Current Reporting Status | Yes |
Entity Filer Category | Large Accelerated Filer |
Entity Common Stock, Shares Outstanding |  | 57,526,940
Document Fiscal Year Focus | 2013 |
Document Fiscal Period Focus | Q1 |

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