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BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Jun. 30, 2021
Accounting Policies [Abstract] |
Cash and Cash Equivalents | The table below reconciles the cash and cash equivalents balances and restricted cash balances, recorded within other current assets on the Consolidated Balance Sheet to the amount of cash, cash equivalents and restricted cash reported on the Consolidated Statement of Cash Flows:
|  | June 30,
|  | 2021 |  | 2020
|  | (Dollars in thousands)
Cash and cash equivalents |  | $ | 19,191 |  |  | $ | 113,667 |
Restricted cash, included in other current assets |  | 9,961 |  |  | 9,213 |
Total cash, cash equivalents and restricted cash |  | $ | 29,152 |  |  | $ | 122,880 |
Restricted Cash | The table below reconciles the cash and cash equivalents balances and restricted cash balances, recorded within other current assets on the Consolidated Balance Sheet to the amount of cash, cash equivalents and restricted cash reported on the Consolidated Statement of Cash Flows:
|  | June 30,
|  | 2021 |  | 2020
|  | (Dollars in thousands)
Cash and cash equivalents |  | $ | 19,191 |  |  | $ | 113,667 |
Restricted cash, included in other current assets |  | 9,961 |  |  | 9,213 |
Total cash, cash equivalents and restricted cash |  | $ | 29,152 |  |  | $ | 122,880 |
Advertising Costs | The Company's advertising costs are included in site operating expenses in the Consolidated Statement of Operations and consist of the following:
|  | Fiscal Years
|  | 2021 |  | 2020 |  | 2019
|  | (Dollars in thousands)
Corporate funded advertising costs |  | $ | 7,015 |  |  | $ | 13,210 |  |  | $ | 21,581 |
Advertising fund contributions from company-owned salons |  | 897 |  |  | 3,715 |  |  | 12,929 |
Advertising fund contributions from franchisees (1) |  | 22,023 |  |  | 13,341 |  |  | 34,073 |
Total advertising costs |  | $ | 29,935 |  |  | $ | 30,266 |  |  | $ | 68,583 |
_____________________________________________________________________________ (1)Fiscal year 2020 includes the refunding of $14.9 million of previously collected cooperative fees to franchisees as a direct result of the COVID-19 pandemic.

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