- Definition

Carrying amount, attributable to parent and noncontrolling interests, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.

+ References + Details

Non-Controlling Interests and Preferred Stock of Subsidiary - Summary of Non-controlling Interests Balance on Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2020
Balance as of
Temporary equity	$ 2,225	$ 2,639	$ 3,890
Total	8,758	12,188
Great Elm Healthcare, LLC (HC LLC)
Balance as of
Temporary equity	2,225	2,639
Permanent equity	2,225	2,639
Total	4,450	5,278
GEC GP
Balance as of
Permanent equity		(79)
Consolidated Fund
Balance as of
Permanent equity	642	4,228
Forest
Balance as of
Permanent equity	$ 3,666	$ 2,761