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BASIS OF PRESENTATION OF UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Tables)
6 Months Ended
Dec. 31, 2012
BASIS OF PRESENTATION OF UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:  
Schedule of impact of the reclassification

 

 

 

For the Three Months Ended,
December 31, 2011

 

 

 

Prior
Presentation(1)

 

Reclassification

 

As Presented

 

 

 

 

 

(Dollars in thousands)

 

 

 

Cost of service

 

$

231,669

 

$

(277

)

$

231,392

 

Site operating expenses

 

46,825

 

4,641

 

51,466

 

General and administrative

 

67,006

 

(4,364

)

62,642

 

 

 

 

For the Six Months Ended,
December 31, 2011

 

 

 

Prior
Presentation(1)

 

Reclassification

 

As Presented

 

 

 

 

 

(Dollars in thousands)

 

 

 

Cost of service

 

$

467,638

 

$

(581

)

$

467,057

 

Site operating expenses

 

97,796

 

8,481

 

106,277

 

General and administrative

 

136,412

 

(7,900

)

128,512

 

 

(1)  Prior presentation amounts exclude amounts related to discontinued operations.  See Note 2 to the Condensed Consolidated Statement of Operations.

Schedule of impact of the reclassification, excluding discontinued operations, by reportable segments

 

 

 

For the Three Months Ended,
December 31, 2011

 

 

 

North America

 

Corporate

 

 

 

Prior
Presentation

 

Reclassification

 

As
Presented(2)

 

Prior
Presentation

 

Reclassification

 

As
Presented(2)

 

 

 

(Dollars in thousands)

 

(Dollars in thousands)

 

General and administrative (1)

 

$

28,584

 

$

1,501

 

$

30,085

 

$

35,466

 

$

(5,516

)

$

29,950

 

Rent

 

73,686

 

147

 

73,833

 

503

 

(147

)

356

 

Depreciation and amortization

 

17,692

 

591

 

18,283

 

9,642

 

(591

)

9,051

 

 

(1) The North America general and administrative reclassification consists of a $5,516 increase for the offset to the Corporate reclassification within this line item, partially offset by a decrease applicable to North America of $4,015 for the marketing and advertising expense reclassifications.

(2) See Note 10 to the Condensed Consolidated Statement of Operations for presentation of segment information.

 

 

 

For the Six Months Ended,
December 31, 2011

 

 

 

North America

 

Corporate

 

 

 

Prior
Presentation

 

Reclassification

 

As
Presented(2)

 

Prior
Presentation

 

Reclassification

 

As
Presented(2)

 

 

 

(Dollars in thousands)

 

(Dollars in thousands)

 

General and administrative (1)

 

$

58,290

 

$

4,440

 

$

62,730

 

$

72,241

 

$

(11,707

)

$

60,534

 

Rent

 

146,901

 

312

 

147,213

 

700

 

(312

)

388

 

Depreciation and amortization

 

35,662

 

1,162

 

36,824

 

21,163

 

(1,162

)

20,001

 

 

(1) The North America general and administrative reclassification consists of a $11,707 increase for the offset to the Corporate reclassification within this line item, partially offset by a decrease of $7,267 applicable to North America for the marketing and advertising expense reclassification above.

(2) See Note 10 to the Condensed Consolidated Statement of Operations for presentation of segment information.

Schedule of goodwill by reporting unit

 

Reporting Unit

 

As of
December 31, 2012

 

As of
June 30, 2012

 

 

 

(Dollars in thousands)

 

Regis

 

$

35,944

 

$

35,910

 

MasterCuts

 

4,652

 

4,652

 

SmartStyle

 

48,719

 

48,558

 

Supercuts

 

129,630

 

129,621

 

Promenade

 

244,525

 

243,538

 

Total

 

$

463,470

 

$

462,279