REVENUE RECOGNITION (Tables)

12 Months Ended

Jun. 30, 2025

Revenue from Contract with Customer [Abstract]

Schedule of Receivables, Broker Fees and Deferred Revenue

Information about receivables, broker fees, and deferred revenue subject to the revenue recognition guidance is as follows:

	June 30, 2025		June 30, 2024		Balance Sheet Classification
	(Dollars in thousands)
Receivables from contracts with customers, net	$	7,378	$	6,887	Receivable, net
Broker fees	5,997		9,369		Other assets
Deferred revenue:
Current
Gift card liability	$	476	$	366	Accrued expenses
Deferred franchise fees open salons	3,832		4,738		Accrued expenses
Total current deferred revenue	$	4,308	$	5,104
Non-current
Deferred franchise fees unopened salons	$	1,475	$	1,783	Other non-current liabilities
Deferred franchise fees open salons	9,394		14,972		Other non-current liabilities
Total non-current deferred revenue	$	10,869	$	16,755

Schedule of Rollforward of Allowance of Credit Losses

The following table is a rollforward of the allowance for credit losses for the periods indicated:

	Fiscal Years
	2025		2024
	(Dollars in thousands)
Balance at beginning of period	$	6,227	$	7,297
Provision for doubtful accounts (1)	3,040		538
Provision for franchisee rent (2)	790		1,538
Recoveries	(2,266)		47
Other	78		(75)
Write-offs	(2,854)		(3,118)
Balance at end of period	$	5,015	$	6,227

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(1)The provision for credit losses is recognized as general and administrative expense in the Consolidated Statements of Operations.

(2)The provision for franchisee rent is recognized as rent in the Consolidated Statements of Operations.

Schedule of Rollforward of Broker Fees

The following table is a rollforward of the broker fee balance for the periods indicated:

	Fiscal Years
	2025		2024
	(Dollars in thousands)
Balance at beginning of period	$	9,369	$	12,471
Amortization	(2,313)		(2,749)
Write-offs	(1,059)		(353)
Balance at end of period	$	5,997	$	9,369

Schedule of Estimated Revenue Expected to be Recognized

Estimated revenue expected to be recognized in the future related to deferred franchise fees for open salons as of June 30, 2025, is as follows (in thousands):

2026	$	3,769
2027	3,311
2028	2,649
2029	2,190
2030	895
Thereafter	412
Total	$	13,226