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REVENUE RECOGNITION (Tables) | 9 Months Ended
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Mar. 31, 2025
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:
|  | March 31, 2025 |  | June 30, 2024 |  | Balance Sheet Classification
|  | (Dollars in thousands) |  |
Receivables from contracts with customers, net |  | $ | 7,446 |  |  | $ | 6,887 |  |  | Receivables, net
Broker fees |  | 6,399 |  |  | 9,369 |  |  | Other assets
Deferred revenue: |  |  |  |  |  |
Current |  |  |  |  |  |
Gift card liability |  | $ | 571 |  |  | $ | 366 |  |  | Accrued expenses
Deferred franchise fees open salons |  | 3,996 |  |  | 4,738 |  |  | Accrued expenses
Total current deferred revenue |  | $ | 4,567 |  |  | $ | 5,104 |  |  |
Non-current |  |  |  |  |  |
Deferred franchise fees unopened salons |  | $ | 1,530 |  |  | $ | 1,783 |  |  | Other noncurrent liabilities
Deferred franchise fees open salons |  | 10,532 |  |  | 14,972 |  |  | Other noncurrent liabilities
Total non-current deferred revenue |  | $ | 12,062 |  |  | $ | 16,755 |  |  |
Schedule of Allowance for Doubtful Accounts | The following table is a rollforward of the allowance for credit losses for the periods indicated:
|  | Nine Months Ended March 31,
|  | 2025 |  | 2024
|  | (Dollars in thousands)
Balance at beginning of period |  | $ | 6,227 |  |  | $ | 7,297 |
Provision for doubtful accounts |  | 2,234 |  |  | 289 |
Provision for franchisee rent |  | 784 |  |  | 1,006 |
Recoveries |  | (1,495) |  |  | (182) |
Write-offs |  | (2,755) |  |  | (1,399) |
Other (1) |  | (68) |  |  | (77) |
Balance at end of period |  | $ | 4,927 |  |  | $ | 6,934 |
______________________________________________________________________________________ (1)Includes currency fluctuation.
Schedule of Rollforward of Broker Fees | The following table is a rollforward of the broker fee balance for the periods indicated:
|  | Nine Months Ended March 31,
|  | 2025 |  | 2024
|  | (Dollars in thousands)
Balance at beginning of period |  | $ | 9,369 |  |  | $ | 12,471 |
Amortization |  | (1,820) |  |  | (2,099) |
Write-offs (1) |  | (1,150) |  |  | (318) |
Balance at end of period |  | $ | 6,399 |  |  | $ | 10,054 |
________________________________________________________________________________________ (1)In the nine months ended March 31, 2025, broker fees of $0.9 million were written off in connection with the Alline Acquisition.
Schedule of 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 March 31, 2025, is as follows (dollars in thousands):
Remainder of 2025 |  | $ | 998 |
2026 |  | 3,965 |
2027 |  | 3,507 |
2028 |  | 2,785 |
2029 |  | 1,597 |
Thereafter |  | 1,674 |
Total |  | $ | 14,526 |

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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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