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REVENUE RECOGNITION (Tables) | 3 Months Ended
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Sep. 30, 2023
Revenue from Contract with Customer [Abstract] |
Schedule of receivables, broker fees and deferred revenue | Information about receivables, broker fees and deferred revenue subject to the current revenue recognition guidance is as follows:
|  | September 30, 2023 |  | June 30, 2023 |  | Balance Sheet Classification
|  | (Dollars in thousands) |  |
Receivables from contracts with customers, net |  | $ | 6,426 |  |  | $ | 5,683 |  |  | Receivables, net
Broker fees |  | 11,623 |  |  | 12,471 |  |  | Other assets
Deferred revenue: |  |  |  |  |  |
Current |  |  |  |  |  |
Gift card liability |  | $ | 1,764 |  |  | $ | 1,823 |  |  | Accrued expenses
Deferred franchise fees open salons |  | 5,175 |  |  | 5,325 |  |  | Accrued expenses
Total current deferred revenue |  | $ | 6,939 |  |  | $ | 7,148 |  |  |
Non-current |  |  |  |  |  |
Deferred franchise fees unopened salons |  | $ | 2,217 |  |  | $ | 2,312 |  |  | Other non-current liabilities
Deferred franchise fees open salons |  | 19,323 |  |  | 20,839 |  |  | Other non-current liabilities
Total non-current deferred revenue |  | $ | 21,540 |  |  | $ | 23,151 |  |  |
Rollforward of allowance for doubtful accounts | The following table is a rollforward of the allowance for doubtful accounts for the periods indicated:
|  | Three Months Ended September 30,
|  | 2023 |  | 2022
|  | (Dollars in thousands)
Balance at beginning of period |  | $ | 7,297 |  |  | $ | 6,559 |
Provision for doubtful accounts |  | 211 |  |  | 461 |
Provision for franchisee rent |  | 167 |  |  | 19 |
Recoveries |  | (237) |  |  | — |
Write-offs |  | (991) |  |  | (725) |
Reclass of accrued rent (1) |  | — |  |  | 60 |
Other (2) |  | (56) |  |  | — |
Balance at end of period |  | $ | 6,391 |  |  | $ | 6,374 |
_______________________________________________________________________________ (1)The reclass of accrued rent represents franchisee rent obligations guaranteed by the Company that were unbilled and deemed unrecoverable as of June 30, 2022, and subsequently billed, so the related accruals were reclassified to allowance for doubtful accounts. (2)Includes currency fluctuation.
Broker fees | The following table is a rollforward of the broker fee balance for the periods indicated:
|  | Three Months Ended September 30,
|  | 2023 |  | 2022
|  | (Dollars in thousands)
Balance at beginning of period |  | $ | 12,471 |  |  | $ | 15,592 |
Additions |  | — |  |  | — |
Amortization |  | (739) |  |  | (827) |
Write-offs |  | (109) |  |  | — |
Balance at end of period |  | $ | 11,623 |  |  | $ | 14,765 |
Estimated revenue expected to be recognized | Estimated revenue expected to be recognized in the future related to deferred franchise fees for open salons as of September 30, 2023 is as follows (dollars in thousands):
Remainder of 2024 |  | $ | 3,881 |
2025 |  | 4,889 |
2026 |  | 4,420 |
2027 |  | 3,959 |
2028 |  | 3,276 |
Thereafter |  | 4,073 |
Total |  | $ | 24,498 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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