WARRANTY

3 Months Ended

Sep. 30, 2023

Guarantees and Product Warranties [Abstract]

WARRANTY

NOTE 5. WARRANTY

The warranty accrual is based on historical costs of warranty repairs and expected future identifiable warranty expenses and is included in accrued expenses in the accompanying condensed consolidated balance sheets. As of September 30, 2023 and June 30, 2023, the warranty reserve amounted to $189,000 and $200,000, respectively. Warranty expenses are included in cost of sales in the accompanying condensed consolidated statements of operations. Changes in estimates to previously established warranty accruals result from current period updates to assumptions regarding repair costs and warranty return rates and are included in current period warranty expense.

Information regarding the accrual for warranty costs for the three months ended September 30, 2023 and 2022 are as follows (in thousands):

	As of and for the Three Months Ended September 30,
	2023			2022
Beginning balance	$	200		$	340
Accruals during the period		24			54
Changes in estimates of prior period warranty accruals		(2	)		14
Warranty amortization/utilization		(33	)		(42	)
Ending balance	$	189		$	366