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REVENUE RECOGNITION (Tables)
12 Months Ended
Jun. 30, 2020
Revenue from Contract with Customer [Abstract]  
Disaggregation of revenue
The following table disaggregates revenue by timing of revenue recognition and is reconciled to reportable segment revenues as follows:
For the Year Ended June 30, 2020For the Year Ended June 30, 2019
 FranchiseCompany-ownedFranchiseCompany-owned
(Dollars in thousands)
Revenue recognized at a point in time:
Service$ $331,538 $ $749,660 
Product52,421 85,165 59,905 165,713 
Total revenue recognized at a point in time$52,421 $416,703 $59,905 $915,373 
Revenue recognized over time:
Royalty and other franchise fees$60,061 $ $59,688 $ 
Advertising fund fees13,341  34,073  
Franchise rental income127,203    
Total revenue recognized over time200,605  93,761  
Total revenue$253,026 $416,703 $153,666 $915,373 
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,
2020
June 30,
2019
Balance Sheet Classification
(Dollars in thousands)
Receivables from contracts with customers, net$22,991 $23,210 Accounts receivable, net
Broker fees$20,516 $17,819 Other assets
Deferred revenue:
     Current
Gift card liability$2,543 $3,050 Accrued expenses
Deferred franchise fees unopened salons77 193 Accrued expenses
Deferred franchise fees open salons5,537 4,164 Accrued expenses
Total current deferred revenue$8,157 $7,407 
     Non-current
Deferred franchise fees unopened salons$11,855 $15,173 Other non-current liabilities
Deferred franchise fees open salons33,623 24,194 Other non-current liabilities
Total non-current deferred revenue$45,478 $39,367 
Allowance for doubtful accounts The following table is a rollforward of the allowance for doubtful accounts for the periods indicated (in thousands):
Balance as of June 30, 2019$2,025 
Provision for doubtful accounts5,958 
Write-offs(1,084)
Balance as of June 30, 2020$6,899 
Broker fees
The following table is a rollforward of the broker fee balance for the periods indicated (in thousands):
Balance as of June 30, 2019$17,819 
Additions5,606 
Amortization(2,852)
Write-offs(57)
Balance as of June 30, 2020$20,516 
Estimated revenue expected to be recognized Estimated revenue expected to the recognized in the future related to deferred franchise fees for open salons as of June 30, 2020 is as follows (in thousands):
2021$5,471 
20225,351 
20235,174 
20244,939 
20254,577 
Thereafter13,648 
Total$39,160