Revenue from Contracts with Customers

6 Months Ended

Dec. 31, 2022

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customer

Revenue from Contracts with CustomersUnder ASC Topic 606, the Company is required to present a refund liability and a return asset within the Unaudited Condensed Consolidated Balance Sheet. As of December 31, 2022 and June 30, 2022, the balance of the return asset was $0.1 million and $0.2 million, respectively, and the balance of the refund liability as of December 31, 2022 and June 30, 2022 was $0.1 million

and $0.2 million, respectively. They are presented within prepaid expenses and other current assets and accrued expenses, respectively, on the Condensed Consolidated Balance Sheets.

The Company, in general, warrants its products against certain defects in material and workmanship when used as designed, for a period of up to one year. The Company does not sell extended warranties.

Contract Balances

Contract assets primarily relate to the Company’s rights to consideration for work completed but not billed at the reporting date on contracts with customers. Contract assets are transferred to receivables when the rights become unconditional. Contract liabilities primarily relate to contracts where advance payments or deposits have been received, but performance obligations have not yet been met, and therefore, revenue has not been recognized. The Company had no contract asset balances, but had contract liability balances of $0.5 million and $0.9 million at December 31, 2022 and June 30, 2022, respectively, located in Accounts Payable in the Condensed Consolidated Balance Sheets.

Disaggregation of Revenue

The Company operates in two reportable segments: North America and International. ASC Topic 606 requires further disaggregation of an entity’s revenue. In the following table, the Company's net sales by shipping origin are disaggregated accordingly for the three and six months ended December 31, 2022 and 2021 (in thousands):

	Three Months Ended				Six Months Ended
	12/31/2022		12/31/2021		12/31/2022		12/31/2021
North America
United States	$	37,620	$	30,912	$	71,892	$	62,932
Canada & Mexico	2,067		1,754		4,278		3,543
	39,687		32,666		76,170		66,475
International
Brazil	20,057		18,687		37,305		37,890
United Kingdom	3,294		4,729		6,494		9,697
China	1,978		2,244		3,665		3,862
Australia & New Zealand	1,759		2,992		3,601		4,908
	27,088		28,652		51,066		56,357
Total Sales	$	66,775	$	61,318	$	127,236	$	122,832