ACQUISITIONS (Tables)

12 Months Ended

Jun. 30, 2025

Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]

Schedule of Business Acquisition

The following table summarizes the estimated fair value assigned to the assets acquired and liabilities assumed:

($ in thousands)	Amount
Cash and cash equivalents	$	284
Accounts receivable	94
Inventory	42
Prepaid expenses	14
Property and equipment	67
Operating lease right-of-use assets	244
Intangible assets	3,303
Total identifiable assets acquired	4,048
Accounts payable	(71)
Accrued expenses	(152)
Operating lease liability	(244)
Total liabilities assumed	(467)
Total identifiable net assets	3,581
Goodwill	7,793
Fair value of total considerations transferred	$	11,374

The following table summarizes the adjusted fair value assigned to the assets acquired and liabilities assumed as of June 30, 2025.

($ in thousands)	Amount
Cash and cash equivalents	$	84
Property and equipment	1,136
Intangible assets	1,750
Other assets	486
Total identifiable assets acquired	3,456
Accounts payable	(691)
Other liabilities	(307)
Total liabilities assumed	(998)
Total identifiable net assets	2,458
Goodwill	2,000
Fair value of total considerations transferred	$	4,458

The estimated fair value of the purchase price consideration consisted of the following:

($ in thousands)	Amount
Closing cash consideration	$	36,605
Stock Consideration	4,506
Fair value of total consideration transferred	$	41,111

The following table summarizes the final fair value assigned to the assets acquired and liabilities assumed as of June 30, 2025.

($ in thousands)	Amount
Cash and cash equivalents	$	391
Accounts receivable	1,780
Inventories	2,011
Intangible assets	15,538
Other assets	629
Total identifiable assets acquired	20,349
Accounts payable	(2,410)
Tax liabilities	(3,033)
Total liabilities assumed	(5,443)
Total identifiable net assets	14,906
Goodwill	26,205
Fair value of total consideration transferred	$	41,111

Schedule of Pro Forma Operations Results

Furthermore, cost savings and other business synergies related to the acquisition are not reflected in the pro forma amounts.

($ In thousands)	2023
Revenues	$	251,979
Net loss	(75)