XML 117 R97.htm IDEA: XBRL DOCUMENT v3.22.2.2
SEGMENT INFORMATION - Financial Information by Reportable Operating Segment (Details) - USD ($)
$ in Thousands
12 Months Ended
Jun. 30, 2022
Jun. 30, 2021
Revenues:    
Franchise rental income $ 130,777 $ 127,392
Revenues, Total 275,967 411,651
Operating expenses:    
Inventory reserve [1] 7,655 0
General and administrative 65,274 96,427
Advertising fund contributions from franchisees 32,573 22,023
Company-owned salon expense 21,952 141,204
Depreciation and amortization 6,224 21,749
Long-lived asset impairment 542 13,023
Goodwill impairment (Note 5) 13,120 0
Total operating expenses 304,865 506,328
Operating loss (28,898) (94,677)
Non Franchise Lease    
Operating expenses:    
Rent 9,357 40,754
Franchisor    
Operating expenses:    
Rent 130,777 127,392
Franchise    
Operating expenses:    
Goodwill impairment (Note 5) 13,120 0
Operating Segments | Franchise    
Revenues:    
Franchise rental income 130,777 127,392
Revenues, Total 255,762 268,686
Operating expenses:    
General and administrative 62,816  
Advertising fund contributions from franchisees 32,573 22,023
Company-owned salon expense 0 0
Depreciation and amortization 4,913 7,019
Long-lived asset impairment 450 726
Goodwill impairment (Note 5) 13,120  
Total operating expenses 267,538 293,331
Operating loss (11,776) (24,645)
Operating Segments | Franchise | Non Franchise Lease    
Operating expenses:    
Rent 5,498 4,922
Operating Segments | Franchise | Franchisor    
Operating expenses:    
Rent 130,777 127,392
Operating Segments | Company-owned    
Revenues:    
Franchise rental income 0 0
Revenues, Total 20,205 142,965
Operating expenses:    
General and administrative 2,458  
Advertising fund contributions from franchisees 0 0
Company-owned salon expense 21,952 141,204
Depreciation and amortization 1,311 14,730
Long-lived asset impairment 92 12,297
Goodwill impairment (Note 5) 0  
Total operating expenses 29,672 212,997
Operating loss (9,467) (70,032)
Operating Segments | Company-owned | Non Franchise Lease    
Operating expenses:    
Rent 3,859 35,832
Operating Segments | Company-owned | Franchisor    
Operating expenses:    
Rent 0 0
Royalties    
Revenues:    
Revenues 65,753 52,357
Royalties | Operating Segments | Franchise    
Revenues:    
Revenues 65,753 52,357
Royalties | Operating Segments | Company-owned    
Revenues:    
Revenues 0 0
Fees    
Revenues:    
Revenues 11,587 10,215
Fees | Operating Segments | Franchise    
Revenues:    
Revenues 11,587 10,215
Fees | Operating Segments | Company-owned    
Revenues:    
Revenues 0 0
Franchisees Products    
Revenues:    
Revenues 15,072 56,699
Operating expenses:    
Cost of product sales to franchisees 17,391 43,756
Inventory reserve 7,655  
General and administrative   96,427
Franchisees Products | Operating Segments | Franchise    
Revenues:    
Revenues 15,072 56,699
Operating expenses:    
Cost of product sales to franchisees 17,391 43,756
Inventory reserve 0  
General and administrative   87,493
Franchisees Products | Operating Segments | Company-owned    
Revenues:    
Revenues 0 0
Operating expenses:    
Cost of product sales to franchisees 0 0
Inventory reserve 0  
General and administrative   8,934
Advertising fund contributions    
Revenues:    
Revenues 32,573 22,023
Advertising fund contributions | Operating Segments | Franchise    
Revenues:    
Revenues 32,573 22,023
Advertising fund contributions | Operating Segments | Company-owned    
Revenues:    
Revenues 0 0
Company-owned salon revenue    
Revenues:    
Revenues 20,205 142,965
Operating expenses:    
Company-owned salon expense [2] 21,952 141,204
Company-owned salon revenue | Operating Segments | Franchise    
Revenues:    
Revenues 0 0
Company-owned salon revenue | Operating Segments | Company-owned    
Revenues:    
Revenues $ 20,205 $ 142,965
[1] Includes charges in the third and fourth quarter associated with liquidation of distribution center inventory. Excludes reserves for inventory at salons.
[2] Includes cost of service and product sold to guests in our Company-owned salons. Excludes general and administrative expense, rent and depreciation and amortization related to Company-owned salons.