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STOCK-BASED COMPENSATION (Tables) | 12 Months Ended
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Jun. 30, 2025
Share-Based Payment Arrangement [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 2025, 2024, and 2023 were as follows (1):
|  | Fiscal Years
|  | 2025 |  | 2024 |  | 2023
SARs |  | $ | — |  |  | $ | — |  |  | $ | 30.40 |
SOs |  | — |  |  | — |  |  | 28.60 |
RSUs |  | 22.20 |  |  | 21.20 |  |  | — |
_______________________________________________________________________________ (1)The fair value of cash-settled SARs granted are estimated on the date of grant using a Black-Scholes valuation model, with the fair value recalculated on a quarterly basis. The fair value of market-based SOs granted are estimated on the date of grant using a Black-Scholes valuation model. The fair value of market-based RSUs granted are estimated on the date of grant using the closing stock price on the date of grant.
Schedule of Significant Assumptions used in Determining the Estimated Fair Value of the Market-Based Awards Granted | The significant assumptions used in determining the estimated fair value of the market-based awards held during fiscal years 2025, 2024, and 2023 were as follows:
|  | Fiscal Years
|  | 2025 |  | 2024 |  | 2023
Risk-free interest rate |  | 3.98 - 4.48% |  | 3.88 - 4.32% |  | 3.08 - 4.30%
Expected volatility |  | 84.6 - 319.3% |  | 89.2 - 104.8% |  | 69.5 - 82.6%
Expected dividend yield |  | — | % |  | — | % |  | — | %
Expected term of stock-based awards |  | 4.7 - 7.2 years |  | 5.8 - 6.7 years |  | 6.0 - 7.9 years
Schedule of Stock-Based Compensation Expense | Stock-based compensation expense was as follows:
|  | Fiscal Years
|  | 2025 |  | 2024 |  | 2023
|  | (Dollars in thousands)
SARs (1) |  | $ | 528 |  |  | $ | (63) |  |  | $ | 238 |
SOs |  | 611 |  |  | 1,070 |  |  | 1,114 |
RSUs |  | 801 |  |  | 551 |  |  | 964 |
Total stock-based compensation expense (recorded in general and administrative) |  | 1,940 |  |  | 1,558 |  |  | 2,316 |
Less: Income tax expense (2) |  | (407) |  |  | — |  |  | — |
Total stock-based compensation expense, net of tax |  | $ | 1,533 |  |  | $ | 1,558 |  |  | $ | 2,316 |
_______________________________________________________________________________ (1)The credit balance in fiscal year 2024 is due to adjustments made for quarterly revaluations resulting from a decrease in stock price during the year. (2)Federal statutory income tax rate of 21% utilized in fiscal year 2025. Federal statutory income tax rate of 0% utilized due to a valuation allowance in fiscal years 2024 and 2023.
Schedule of Activity for Stock Appreciation Rights | Activity for all the Company's outstanding SARs is as follows:
|  | Shares/Units (in thousands) |  | Weighted Average Exercise Price |  | Weighted Average Remaining Contractual Life |  | Aggregate Intrinsic Value (in thousands)
|  | SARs |  |  |
Outstanding balance at June 30, 2024 |  | 105 |  |  | $ | 129.00 |  |  |  |  |
Forfeited/Expired |  | (9) |  |  | $ | 40.32 |  |  |  |  |
Outstanding balance at June 30, 2025 |  | 96 |  |  | $ | 137.69 |  |  | 4.12 |  | $ | (11,093) |
Exercisable at June 30, 2025 |  | 88 |  |  | $ | 146.56 |  |  | 3.87 |  | $ | (10,953) |
Unvested awards, net of estimated forfeitures |  | 7 |  |  | $ | 30.40 |  |  | 7.16 |  | $ | (57) |
Schedule of Activity for Stock Option Activity | Activity for all the Company's outstanding SOs is as follows:
|  | Shares/Units (in thousands) |  | Weighted Average Exercise Price |  | Weighted Average Remaining Contractual Life |  | Aggregate Intrinsic Value (in thousands)
|  | SOs |  |  |
Outstanding balance at June 30, 2024 |  | 149 |  |  | $ | 32.29 |  |  |  |  |
Forfeited/Expired |  | (24) |  |  | $ | 32.91 |  |  |  |  |
Outstanding balance at June 30, 2025 |  | 125 |  |  | $ | 32.17 |  |  | 6.95 |  | $ | (1,234) |
Exercisable at June 30, 2025 |  | 114 |  |  | $ | 32.34 |  |  | 6.93 |  | $ | (1,145) |
Unvested awards, net of estimated forfeitures |  | 11 |  |  | $ | 30.40 |  |  | 7.16 |  | $ | (89) |
Schedule of Activity for RSUs | Activity for all the Company's 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, 2024 |  | 48 |  |  | $ | 101.48 |  |  |
Granted |  | 82 |  |  | $ | 22.20 |  |  |
Forfeited |  | (8) |  |  | $ | 22.18 |  |  |
Vested |  | (19) |  |  | $ | 79.06 |  |  |
Outstanding balance at June 30, 2025 |  | 103 |  |  | $ | 48.79 |  |  | $ | 2,297 |
Vested at June 30, 2025 |  | 14 |  |  | $ | 92.20 |  |  | $ | 312 |
Unvested awards, net of estimated forfeitures |  | 79 |  |  | $ | 44.16 |  |  | $ | 1,762 |

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