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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
6 Months Ended
Dec. 31, 2023
Accrued Liabilities and Other Liabilities [Abstract]  
Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:

 

 

 

December 31,

 

 

June 30,

 

 

 

2023

 

 

2023

 

Warranty

 

$

31,235

 

 

$

31,780

 

Dealer incentives

 

 

20,079

 

 

 

24,987

 

Compensation and related accruals

 

 

3,384

 

 

 

5,838

 

Self-insurance

 

 

1,247

 

 

 

1,586

 

Inventory repurchase contingent obligation

 

 

2,123

 

 

 

1,515

 

Contract liabilities

 

 

2,692

 

 

 

1,477

 

Liabilities retained associated with discontinued operations

 

 

845

 

 

 

690

 

Other

 

 

3,985

 

 

 

4,623

 

Total accrued expenses and other current liabilities

 

$

65,590

 

 

$

72,496

 

Summary of Accrued Warranty Liability Activity

Accrued warranty liability activity was as follows for the six months ended:

 

 

 

December 31,

 

 

January 1,

 

 

 

2023

 

 

2023

 

Balance at the beginning of the period

 

$

31,780

 

 

$

25,824

 

Provisions

 

 

4,325

 

 

 

7,183

 

Payments made

 

 

(7,683

)

 

 

(5,604

)

Changes for pre-existing warranties

 

 

2,813

 

 

 

2,342

 

Balance at the end of the period

 

$

31,235

 

 

$

29,745