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FINANCE RECEIVABLES (Tables)
 12 Months Ended
Jun. 30, 2024
Receivables [Abstract]  
Schedule of Finance Receivables As of June 30, 2024 and 2023, finance receivables consist of the following:
As of June 30,
($ in thousands)20242023
Current finance receivables, net$6,391 $6,668 
Finance receivables due after one year, net10,036 13,307 
Total finance receivables, net of allowance of $1,934 and $2,098, respectively
$16,427 $19,975 
Schedule of Credit Quality Indicators
At June 30, 2024, the gross lease receivable by current payment performance on a contractual basis and year of origination consisted of the following:
Leases by Origination
($ in thousands)Up to 1 Year AgoBetween 1 and 2 Years AgoBetween 2 and 3 Years AgoBetween 3 and 4 Years AgoBetween 4 and 5 Years AgoMore than 5 Years AgoTotal
Current$2,199 $5,135 $4,668 $1,961 $456 $324 $14,743 
30 days and under13 67 80 85 56 42 343 
31 - 60 days8 64 58 49 47 38 264 
61 - 90 days8 62 48 32 36 38 224 
Greater than 90 days35 387 625 208 297 1,235 2,787 
Total finance receivables$2,263 $5,715 $5,479 $2,335 $892 $1,677 $18,361 
At June 30, 2023, the gross lease receivable by current payment performance on a contractual basis and year of origination
consisted of the following:
Leases by Origination
($ in thousands)Up to 1 Year AgoBetween 1 and 2 Years AgoBetween 2 and 3 Years AgoBetween 3 and 4 Years AgoBetween 4 and 5 Years AgoMore than 5 Years AgoTotal
Current$6,595 $6,505 $3,304 $1,306 $846 $829 $19,385 
30 days and under66 73 69 52 22 68 350 
31 - 60 days53 40 32 42 19 71 257 
61 - 90 days60 52 26 32 16 71 257 
Greater than 90 days155 132 197 233 271 836 1,824 
Total finance receivables$6,929 $6,802 $3,628 $1,665 $1,174 $1,875 $22,073 
Schedule of Age Analysis of Finance Receivables
The following table represents a rollforward of the allowance for finance receivables for the years ending June 30, 2024 and 2023:
Year ended June 30,
($ in thousands)20242023
Balance, beginning of year
$2,098 $760 
Provision for expected losses(164)1,626 
Write-offs— (288)
Balance, end of year
$1,934 $2,098 
Schedule of Financing Receivable
Cash to be collected on our performing finance receivables due for each of the fiscal years after June 30, 2024 are as follows:
($ in thousands)
2025$7,274 
20265,795 
20273,908 
20281,871 
2029596 
Thereafter30 
Total amounts to be collected19,474 
Less: interest(1,113)
Less: allowance for expected credit losses(1,934)
Total finance receivables$16,427 
Sales-type Lease, Lease Income
Equipment sales, Cost of equipment sales, and Interest income, associated with equipment under sales type leases and are included in each respective line of the Consolidated Statement of Operations for the year ended June 30, 2024:
($ in thousands)
Equipment sales$2,882 
Cost of equipment sales
2,861 
Interest income1,910