STOCK PROGRAMS (Tables)

9 Months Ended

Mar. 31, 2024

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:

	March 31, 2024	June 30, 2023
Risk-free rate	5.00%	4.90%
Term to mid of last twelve-month period	0.08 years	0.46 years
Operating leverage adjustment	0.45	0.45
Net sales discount rate	7.90%	7.80%
EBITDA discount rate	11.40%	11.30%
EBITDA volatility	31.80%	32.00%
Net sales volatility	14.30%	14.40%