STOCK PROGRAMS (Tables)

6 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of key assumptions used for fair value

The fair value of the stock options were calculated by incorporating significant assumptions including the starting equity value, actual and projected net sales and EBITDA and the following key assumptions into the Monte Carlo Method:

	December 31, 2023	June 30, 2023
Risk-free rate	4.90%	4.90%
Term to mid of last twelve-month period	0.21 years	0.46 years
Operating leverage adjustment	0.45	0.45
Net sales discount rate	7.80%	7.80%
EBITDA discount rate	11.30%	11.30%
EBITDA volatility	30.20%	32.00%
Net sales volatility	13.60%	14.40%