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BUSINESS DESCRIPTION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Jun. 30, 2021
Accounting Policies [Abstract]  
Cash and Cash Equivalents The table below reconciles the cash and cash equivalents balances and restricted cash balances, recorded within other current assets on the Consolidated Balance Sheet to the amount of cash, cash equivalents and restricted cash reported on the Consolidated Statement of Cash Flows:
June 30,
20212020
(Dollars in thousands)
Cash and cash equivalents$19,191 $113,667 
Restricted cash, included in other current assets9,961 9,213 
Total cash, cash equivalents and restricted cash$29,152 $122,880 
Restricted Cash The table below reconciles the cash and cash equivalents balances and restricted cash balances, recorded within other current assets on the Consolidated Balance Sheet to the amount of cash, cash equivalents and restricted cash reported on the Consolidated Statement of Cash Flows:
June 30,
20212020
(Dollars in thousands)
Cash and cash equivalents$19,191 $113,667 
Restricted cash, included in other current assets9,961 9,213 
Total cash, cash equivalents and restricted cash$29,152 $122,880 
Advertising Costs
The Company's advertising costs are included in site operating expenses in the Consolidated Statement of Operations and consist of the following:
Fiscal Years
202120202019
(Dollars in thousands)
Corporate funded advertising costs$7,015 $13,210 $21,581 
Advertising fund contributions from company-owned salons897 3,715 12,929 
Advertising fund contributions from franchisees (1)22,023 13,341 34,073 
Total advertising costs$29,935 $30,266 $68,583 
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(1)Fiscal year 2020 includes the refunding of $14.9 million of previously collected cooperative fees to franchisees as a direct result of the COVID-19 pandemic.