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STOCK-BASED COMPENSATION (Tables) | 12 Months Ended
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Jun. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Schedule of weighted average fair values per stock-based compensation award granted | Using the fair value of each grant on the date of grant, the weighted average fair values per stock-based compensation award granted during fiscal years 2019, 2018 and 2017 were as follows:
|  | 2019 |  | 2018 |  | 2017
SARs (1) |  | $ | — |  |  | $ | — |  |  | $ | 3.68 |
RSAs & RSUs (2) |  | 21.12 |  |  | 13.43 |  |  | 11.73 |
PSUs (2) |  | 14.05 |  |  | 15.74 |  |  | 12.28 |
(1) The fair value of SARs granted are estimated on the date of grant using the Black-Scholes-Merton (BSM) option valuation model. The significant assumptions used in determining the estimated fair value of SARs granted during fiscal year 2017 were as follows: Risk-free interest rate of 1.99%, expected term of 6.5 years, expected volatility of 31.5% and no dividend yield. (2) The fair value of market-based RSUs and PSUs granted are estimated on the date of grant using a Monte Carlo valuation model. The significant assumptions used in determining the estimated fair value of the market-based awards granted during fiscal years 2019, 2018 and 2017 were as follows:
|  | 2019 |  | 2018 |  | 2017
Risk-free interest rate |  | 2.31 - 2.68% |  | 1.66 - 2.59% |  | 1.21%
Expected volatility |  | 34.2 - 34.6% |  | 33.4 - 37.1% |  | 36.5%
Expected dividend yield |  | 0% |  | 0% |  | 0%
Schedule of assumptions used in determining estimated fair value of stock options, SARs and market-based RSUs granted | The significant assumptions used in determining the estimated fair value of the market-based awards granted during fiscal years 2019, 2018 and 2017 were as follows:
|  | 2019 |  | 2018 |  | 2017
Risk-free interest rate |  | 2.31 - 2.68% |  | 1.66 - 2.59% |  | 1.21%
Expected volatility |  | 34.2 - 34.6% |  | 33.4 - 37.1% |  | 36.5%
Expected dividend yield |  | 0% |  | 0% |  | 0%
Schedule of stock-based compensation expense | Stock-based compensation expense was as follows:
|  | 2019 |  | 2018 |  | 2017
SARs |  | $ | 1,497 |  |  | $ | 2,252 |  |  | $ | 3,533 |
RSAs, RSUs, & PSUs |  | 7,506 |  |  | 6,017 |  |  | 9,609 |
Total stock-based compensation expense (recorded in G&A) |  | 9,003 |  |  | 8,269 |  |  | 13,142 |
Less: Income tax benefit (1) |  | (1,891 | ) |  | (1,736 | ) |  | — |
Total stock-based compensation expense, net of tax |  | $ | 7,112 |  |  | $ | 6,533 |  |  | $ | 13,142 |
(1) Federal statutory income tax rate of 21% utilized in fiscal years 2019 and 2018. No income tax benefit associated with fiscal year 2017 due to the full valuation allowance.
Schedule of activity for outstanding SARs and stock options | Activity for all of our outstanding SARs and stock options is as follows:
|  | Shares (in thousands) |  | Weighted Average Exercise Price |  | Weighted- Average Remaining Contractual Life |  | Aggregate Intrinsic Value (in thousands)
|  | SARs |  | Stock Options |  |  |
Outstanding balance at June 30, 2018 |  | 1,518 |  |  | 15 |  |  | $ | 12.44 |  |  |  |  |
Granted |  | — |  |  | — |  |  | — |  |  |  |  |  |  |
Forfeited/Expired |  | (50 | ) |  | (3 | ) |  | 19.13 |  |  |  |  |  |  |
Exercised |  | (147 | ) |  | (2 | ) |  | 14.29 |  |  |  |  |  |  |
Outstanding balance at June 30, 2019 |  | 1,321 |  |  | 10 |  |  | $ | 11.97 |  |  | 6.54 |  |  | $ | 6,163 |
Exercisable at June 30, 2019 |  | 1,321 |  |  | 10 |  |  | $ | 11.97 |  |  | 6.54 |  |  | $ | 6,163 |
Unvested awards, net of estimated forfeitures |  | — |  |  | — |  |  | $ | — |  |  | — |  |  | $ | — |
Schedule of activity for RSAs and RSUs | Activity for all of our RSUs is as follows:
|  | Shares/Units (in thousands) |  | Weighted Average Grant Date Fair Value |  | Aggregate Intrinsic Value (in thousands)
|  | RSUs |  |
Outstanding balance at June 30, 2018 |  | 705 |  |  | $ | 12.82 |  |  |
Granted |  | 405 |  |  | 21.12 |  |  |
Forfeited |  | (60 | ) |  | 16.72 |  |  |
Vested |  | (200 | ) |  | 19.98 |  |  |
Outstanding balance at June 30, 2019 |  | 850 |  |  | $ | 16.42 |  |  | $ | 14,110 |
Vested at June 30, 2019 |  | 317 |  |  | $ | 13.13 |  |  | $ | 5,262 |
Unvested awards, net of estimated forfeitures |  | 509 |  |  | $ | 18.39 |  |  | $ | 8,449 |
Schedule of activity for PSUs | Activity for all of our PSUs is as follows:
|  | Shares/Units (in thousands) |  | Weighted Average Grant Date Fair Value |  | Aggregate Intrinsic Value (in thousands) (1)
|  | PSUs |  |
Outstanding balance at June 30, 2018 |  | 338 |  |  | $ | 13.72 |  |  |
Granted |  | 784 |  |  | 14.05 |  |  |  |
Forfeited |  | (62 | ) |  | 17.16 |  |  |  |
Vested |  | (80 | ) |  | 21.39 |  |  |  |
Outstanding balance at June 30, 2019 |  | 980 |  |  | $ | 14.10 |  |  | $ | 16,268 |
Vested at June 30, 2019 |  | — |  |  | $ | — |  |  | $ | — |
Unvested awards, net of estimated forfeitures |  | 951 |  |  | $ | 14.10 |  |  | $ | 15,787 |
_______________________________________________________________________________ (1) Includes actual or expected payout rates as set forth in the performance criteria.

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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock-based compensation awards, including, but not limited to: (a) expected term, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s). + References No definition available. + Details
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- Definition Tabular disclosure of number, weighted-average exercise price or conversion ratio, aggregate intrinsic value, and weighted-average remaining contractual term for outstanding performance-based awards that are fully vested and expected to vest. Includes, but is not limited to, unvested awards for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur. + 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 (e)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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