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INCOME TAXES - Components of Deferred Income Tax Assets and Liabilities (Details) - USD ($) $ in Millions | Jun. 30, 2024 | Jun. 30, 2023
--- | --- | ---
Deferred income tax assets: |  |
Inventories | $ 7.0 | $ 7.5
Accruals and allowances | 62.1 | 54.9
Sales returns | 15.2 | 19.1
Share-based compensation | 5.3 | 4.8
Employee benefits | 55.7 | 55.6
Net operating loss carry forwards and tax credits | 308.6 | 241.4
Capital loss carry forwards | 0.2 | 0.3
Interest expense limitation carry forward | 102.8 | 47.5
Lease liability | 26.0 | 28.6
Principal relocation lease | 337.7 | 424.0
Property, plant and equipment | 21.1 | 13.0
Other | 58.5 | 48.4
Less: valuation allowances | (151.4) | (60.7)
Net deferred income tax assets | 848.8 | 884.4
Deferred income tax liabilities: |  |
Intangible assets | 772.4 | 817.4
Licensing rights | 30.2 | 27.8
Right of use asset | 26.3 | 28.6
Investment in partnerships | 61.1 | 55.2
Other | 17.9 | 25.3
Deferred income tax liabilities | 907.9 | 954.3
Net deferred income tax (liability) asset | $ (59.1) | $ (69.9)

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