0001437749-23-030777 | 10-Q | XBRL Viewer

Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]

	Net Book Value Rollforward									Net Book Value By Asset Type
	Gross Carrying Amount			Accumulated Amortization / Impairment			Net Book Value			Customer Relationships			Technology Know-how			Trade Name			Other
Balance at June 30, 2023	$	31,925		$	(19,288	)	$	12,637		$	6,553		$	2,422		$	668		$	2,994
Addition		-			-			-			-			-			-			-
Reduction		(89	)		-			(89	)		-			-			-			(89	)
Amortization		-			(819	)		(819	)		(312	)		(282	)		(39	)		(186	)
Translation adjustment		(211	)		-			(212	)		(197	)		(110	)		22			73
Balance at September 29, 2023	$	31,625		$	(20,107	)	$	11,517		$	6,044		$	2,030		$	651		$	2,792

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Fiscal Year
2024	$	2,517
2025		3,191
2026		2,247
2027		1,495
2028		1,346
2029		721
Thereafter		0

Note E - Business Segments

3 Months Ended

Sep. 29, 2023

Segment Reporting Disclosure [Text Block]

E.	Business Segments

The Company and its subsidiaries are engaged in the manufacture and sale of marine and heavy-duty off-highway power transmission equipment. Principal products include marine transmissions, azimuth drives, surface drives, propellers and boat management systems, as well as power-shift transmissions, hydraulic torque converters, power take-offs, industrial clutches and controls systems. The Company sells to both domestic and foreign customers in a variety of market areas, principally pleasure craft, commercial and military marine markets, as well as in the energy and natural resources, government and industrial markets. The Company's worldwide sales to both domestic and foreign customers are transacted through a direct sales force and a distributor network.

The Company has two reportable segments: manufacturing and distribution. These segment structures reflect the way management makes operating decisions and manages the growth and profitability of the business. It also corresponds with management’s approach of allocating resources and assessing the performance of its segments. The accounting practices of the segments are the same as those described in the summary of significant accounting policies. Transfers among segments are at established inter-company selling prices. Management evaluates the performance of its segments based on net income.

Information about the Company’s segments is summarized as follows:

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Net sales
Manufacturing segment sales	$	54,537		$	48,997
Distribution segment sales		32,853			24,307
Inter/Intra segment elimination – manufacturing		(20,184	)		(13,643	)
Inter/Intra segment elimination – distribution		(3,652	)		(3,748	)
	$	63,554		$	55,913
Net (loss) income attributable to Twin Disc
Manufacturing segment net income	$	1,558		$	2,402
Distribution segment net income		1,006			956
Corporate and eliminations		(3,737	)		(4,780	)
	$	(1,173	)	$	(1,422	)

	September 29, 2023			June 30, 2023
Assets
Manufacturing segment assets	$	374,546		$	381,668
Distribution segment assets		64,812			69,213
Corporate assets and elimination of intercompany assets		(161,377	)		(161,700	)
	$	277,981		$	289,181

Disaggregated revenue:

The following table presents details deemed most relevant to the users of the financial statements for the quarters ended September 29, 2023 and September 30, 2022.

Net sales by product group for the quarter ended September 29, 2023 is summarized as follows:

					Elimination of
	Manufacturing		Distribution		Intercompany Sales			Total
Industrial	$	5,290	$	1,028	$	(634	)	$	5,684
Land-based transmissions		14,681		12,671		(8,774	)	$	18,578
Marine and propulsion systems		34,566		16,320		(14,422	)	$	36,464
Other		-		2,834		(6	)	$	2,828
Total	$	54,537	$	32,853	$	(23,836	)	$	63,554

Net sales by product group for the quarter ended September 30, 2022 is summarized as follows:

					Elimination of
	Manufacturing		Distribution		Intercompany Sales			Total
Industrial	$	6,692	$	1,048	$	(709	)	$	7,031
Land-based transmissions		16,287		4,606		(4,956	)	$	15,937
Marine and propulsion systems		25,816		14,544		(11,022	)	$	29,338
Other		202		4,109		(704	)	$	3,607
Total	$	48,997	$	24,307	$	(17,391	)	$	55,913

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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Note N - Lease Obligations - Components of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Amortization of right-of-use assets	$ 222	$ 155
Interest on lease liabilities	73	64
Operating lease cost	893	711
Short-term lease cost	3	13
Variable lease cost	100	40
Total lease cost	1,291	983
Less: Sublease income	(20)	(17)
Net lease cost	$ 1,271	$ 966

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Sep. 29, 2023	Oct. 25, 2023
Document Information [Line Items]
Entity Central Index Key	0000100378
Entity Registrant Name	TWIN DISC INC
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 29, 2023
Document Transition Report	false
Entity File Number	1-7635
Entity Incorporation, State or Country Code	WI
Entity Tax Identification Number	39-0667110
Entity Address, Address Line One	222 East Erie Street, Suite 400
Entity Address, City or Town	Milwaukee
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53202
City Area Code	262
Local Phone Number	638-4000
Title of 12(b) Security	Common Stock (No Par Value)
Trading Symbol	TWIN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,960,861

Note E - Business Segments - Assets by Segment (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022
Segment Assets	$ 277,981	$ 289,181	$ 269,551
Operating Segments [Member] \| Manufacturing Segment [Member]
Segment Assets	374,546	381,668
Operating Segments [Member] \| Distribution Segment [Member]
Segment Assets	64,812	69,213
Corporate, Non-Segment [Member]
Segment Assets	$ (161,377)	$ (161,700)

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Note N - Lease Obligations - Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022
Operating lease right-of-use assets	$ 12,093	$ 13,133	$ 11,492
Operating lease liabilities	9,896	10,811	$ 9,483
Property, Plant and Equipment, Net [Member]
Finance lease right-of-use assets	4,952	4,427
Accrued Liabilities [Member]
Operating lease liabilities	2,218	2,343
Finance lease liabilities	670	643
Lease Obligation [Member]
Operating lease liabilities	9,896	10,811
Other Noncurrent Liabilities [Member]
Finance lease liabilities	$ 4,556	$ 4,314

Note P - Impact of Accounting Method Change - Adjustment to Financial Statements (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022	Jun. 30, 2023	Jul. 01, 2022
Net sales	$ 63,554	$ 63,554	$ 55,913
Cost of goods sold			42,616
Gross profit	16,637		13,297
Marketing, engineering and administrative expenses	16,917		15,090
Loss from operations	(280)		(1,793)
Other Income (expense):
Interest expense	(394)		(566)
Other income, net	137		347
Interest Income (Expense), Nonoperating, Net	(257)		(219)
Income before income taxes and noncontrolling interest	(537)	(537)	(2,012)
Income tax expense	546	546	(688)
Net loss	(1,083)	(1,083)	(1,324)
Less: Net loss attributable to noncontrolling interest, net of tax	(90)	(90)	(98)
Net loss attributable to Twin Disc	$ (1,173)	$ (1,173)	$ (1,422)
Loss per share data:
Net loss per share - basic (in dollars per share)	$ (0.09)	$ (0.09)	$ (0.11)
Net loss per share - diluted (in dollars per share)	$ (0.09)	$ (0.09)	$ (0.11)
Weighted average shares outstanding data:
Basic shares outstanding (in shares)	13,527	13,527	13,407
Diluted shares outstanding (in shares)	13,527	13,527	13,407
Net loss	$ (1,083)	$ (1,083)	$ (1,324)
Benefit plan adjustments, net of income taxes of $9	(171)	(171)	(89)
Translation adjustment during the quarter	(3,036)	(3,036)	(6,290)
Unrealized loss on hedges, net of income taxes of $0, respectively	216	216	793
Comprehensive loss	(4,074)		(6,910)
Less: Comprehensive income attributable to noncontrolling interest	151		136
Comprehensive loss attributable to Twin Disc	(4,225)		(7,046)
Current assets:
Cash		20,428	13,214	$ 13,263
Trade accounts receivable, net		39,756	40,007	54,760
Inventories		126,236	128,100	131,930
Assets held for sale		4,559	5,769	2,968
Prepaid expenses		9,466	8,207	8,459
Other		8,763	6,521	8,326
Total current assets		209,208	201,818	219,706
Property, plant and equipment, net		40,065	38,989	38,650
Right-of-use assets operating leases		12,093	11,492	13,133
Intangible assets, net		11,517	11,560	12,637
Deferred income taxes		2,204	2,846	2,244
Other assets		2,894	2,846	2,811
Total assets		277,981	269,551	289,181
Current liabilities:
Current maturities of long-term debt		2,002	2,000	2,010
Accounts payable		29,584	30,706	36,499
Accrued liabilities		60,632	49,158	61,586
Total current liabilities		92,218	81,864	100,095
Long-term debt		19,655	35,112	16,617
Lease obligations		9,896	9,483	10,811
Accrued retirement benefits		7,138	9,860	7,608
Deferred income taxes		3,150	3,422	3,280
Other long-term liabilities		5,749	5,042	5,253
Total liabilities		137,806	144,783	143,664
Twin Disc shareholders' equity:
Preferred shares authorized: 200,000; issued: none; no par value		0	0	0
Common shares authorized: 30,000,000; issued: 14,632,802; no par value		39,439	41,285	42,855
Retained earnings		119,126	108,497	120,299
Accumulated Other Comprehensive Income (Loss), Net of Tax		(8,621)	(12,598)	(5,570)
Equity before treasury stock		149,944	137,184	157,584
Less treasury stock, at cost (674,354 and 814,734 shares, respectively)		10,343	12,964	12,491
Total Twin Disc shareholders' equity		139,601	124,220	145,093
Noncontrolling interest		574	548	424
Total equity		140,175	124,768	145,517
Total liabilities and equity		277,981	269,551	289,181
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	(1,083)	(1,083)	(1,324)
Adjustments to reconcile net loss to net cash provided by used activities:
Depreciation and amortization		2,488	2,140
Gain on sale of assets		(16)	(42)
Restructuring expenses		(57)	(68)
Provision for deferred income taxes		97	(1,623)
Stock compensation expense		1,140	864
Net change in operating assets and liabilities		4,134	(643)
Net cash used by operating activities		9,802	(696)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant, and equipment		(3,690)	(2,237)
Proceeds from sale of fixed assets		0	2
Proceeds on note receivable			0
Other, net		45	534
Net cash used by investing activities		(3,645)	(1,701)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under revolving loan arrangements		27,184	20,221
Repayments of revolving loan arrangements		(23,423)	(18,685)
Repayments of other long-term debt		(508)	(519)
Payments of finance lease obligations		(847)	(132)
Payments of withholding taxes on stock compensation		(1,763)	(168)
Net cash provided by financing activities		643	717
Effect of exchange rate changes on cash		365	2,373
Net change in cash		7,165	693
Cash:
Beginning of period	13,263	13,263	12,521
End of period		20,428	13,214
Balance	145,517	145,517	131,188
Net loss attributable to Twin Disc	(1,173)	(1,173)	(1,422)
Balance		140,175	124,768
Translation adjustment during the quarter	(3,036)	(3,036)	(6,290)
Unrealized loss on hedges, net of income taxes of $0, respectively	216	216	793
Retained Earnings [Member]
Other Income (expense):
Net loss		(1,173)	(1,422)
Net loss attributable to Twin Disc			(1,422)
Weighted average shares outstanding data:
Net loss		(1,173)	(1,422)
Twin Disc shareholders' equity:
Total equity		119,126	108,497	120,299
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss		(1,173)	(1,422)
Cash:
Balance	120,299	120,299	109,919
Net loss attributable to Twin Disc			(1,422)
Balance		119,126	108,497
AOCI Attributable to Parent [Member]
Weighted average shares outstanding data:
Benefit plan adjustments, net of income taxes of $9		(171)	(89)
Translation adjustment during the quarter		(3,096)	(6,328)
Unrealized loss on hedges, net of income taxes of $0, respectively		216	793
Twin Disc shareholders' equity:
Total equity		(8,621)	(12,598)	$ (5,570)
Cash:
Balance	$ (5,570)	(5,570)	(6,974)
Balance		(8,621)	(12,598)
Translation adjustment during the quarter		(3,096)	(6,328)
Benefit plan adjustments, net of tax			(89)
Unrealized loss on hedges, net of income taxes of $0, respectively		$ 216	793
Previously Reported [Member]
Net sales			55,913
Cost of goods sold			42,616
Gross profit			13,297
Marketing, engineering and administrative expenses			15,090
Loss from operations			(1,793)
Other Income (expense):
Interest expense			(566)
Other income, net			(260)
Interest Income (Expense), Nonoperating, Net			(826)
Income before income taxes and noncontrolling interest			(2,619)
Income tax expense			(688)
Net loss			(1,931)
Less: Net loss attributable to noncontrolling interest, net of tax			(98)
Net loss attributable to Twin Disc			$ (2,029)
Loss per share data:
Net loss per share - basic (in dollars per share)			$ (0.15)
Net loss per share - diluted (in dollars per share)			$ (0.15)
Weighted average shares outstanding data:
Basic shares outstanding (in shares)			13,407
Diluted shares outstanding (in shares)			13,407
Net loss			$ (1,931)
Benefit plan adjustments, net of income taxes of $9			518
Translation adjustment during the quarter			(6,290)
Unrealized loss on hedges, net of income taxes of $0, respectively			793
Comprehensive loss			(6,910)
Less: Comprehensive income attributable to noncontrolling interest			136
Comprehensive loss attributable to Twin Disc			(7,046)
Current assets:
Cash			13,214
Trade accounts receivable, net			40,007
Inventories			128,100
Assets held for sale			5,769
Prepaid expenses			8,207
Other			6,521
Total current assets			201,818
Property, plant and equipment, net			38,989
Right-of-use assets operating leases			11,492
Intangible assets, net			11,560
Deferred income taxes			2,846
Other assets			2,846
Total assets			269,551
Current liabilities:
Current maturities of long-term debt			2,000
Accounts payable			30,706
Accrued liabilities			49,158
Total current liabilities			81,864
Long-term debt			35,112
Lease obligations			9,483
Accrued retirement benefits			9,860
Deferred income taxes			3,422
Other long-term liabilities			5,042
Total liabilities			144,783
Twin Disc shareholders' equity:
Preferred shares authorized: 200,000; issued: none; no par value			0
Common shares authorized: 30,000,000; issued: 14,632,802; no par value			41,285
Retained earnings			133,002
Accumulated Other Comprehensive Income (Loss), Net of Tax			(37,103)
Equity before treasury stock			137,184
Less treasury stock, at cost (674,354 and 814,734 shares, respectively)			12,964
Total Twin Disc shareholders' equity			124,220
Noncontrolling interest			548
Total equity			124,768
Total liabilities and equity			269,551
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss			(1,931)
Adjustments to reconcile net loss to net cash provided by used activities:
Depreciation and amortization			2,140
Gain on sale of assets			(42)
Restructuring expenses			(68)
Provision for deferred income taxes			(1,623)
Stock compensation expense			864
Net change in operating assets and liabilities			(36)
Net cash used by operating activities			(696)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant, and equipment			(2,237)
Proceeds from sale of fixed assets			2
Proceeds on note receivable			0
Other, net			534
Net cash used by investing activities			(1,701)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under revolving loan arrangements			20,221
Repayments of revolving loan arrangements			(18,685)
Repayments of other long-term debt			(651)
Payments of finance lease obligations			0
Payments of withholding taxes on stock compensation			(168)
Net cash provided by financing activities			717
Effect of exchange rate changes on cash			2,373
Net change in cash			693
Cash:
Beginning of period			12,521
End of period			13,214
Balance
Net loss attributable to Twin Disc			(2,029)
Balance			124,768
Translation adjustment during the quarter			(6,290)
Unrealized loss on hedges, net of income taxes of $0, respectively			793
Previously Reported [Member] \| Retained Earnings [Member]
Other Income (expense):
Net loss attributable to Twin Disc			(2,029)
Twin Disc shareholders' equity:
Total equity			133,002
Cash:
Balance			135,031
Net loss attributable to Twin Disc			(2,029)
Balance			133,002
Previously Reported [Member] \| AOCI Attributable to Parent [Member]
Weighted average shares outstanding data:
Translation adjustment during the quarter			(6,328)
Unrealized loss on hedges, net of income taxes of $0, respectively			793
Twin Disc shareholders' equity:
Total equity			(37,103)
Cash:
Balance			(32,086)
Balance			(37,103)
Translation adjustment during the quarter			(6,328)
Benefit plan adjustments, net of tax			518
Unrealized loss on hedges, net of income taxes of $0, respectively			793
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Net sales			0
Cost of goods sold			0
Gross profit			0
Marketing, engineering and administrative expenses			0
Loss from operations			0
Other Income (expense):
Interest expense			0
Other income, net			607
Interest Income (Expense), Nonoperating, Net			607
Income before income taxes and noncontrolling interest			607
Income tax expense			0
Net loss			607
Less: Net loss attributable to noncontrolling interest, net of tax			0
Net loss attributable to Twin Disc			$ 607
Loss per share data:
Net loss per share - basic (in dollars per share)			$ 0.04
Net loss per share - diluted (in dollars per share)			$ 0.04
Weighted average shares outstanding data:
Basic shares outstanding (in shares)			0
Diluted shares outstanding (in shares)			0
Net loss			$ 607
Benefit plan adjustments, net of income taxes of $9			(607)
Translation adjustment during the quarter			0
Unrealized loss on hedges, net of income taxes of $0, respectively			0
Comprehensive loss			0
Less: Comprehensive income attributable to noncontrolling interest			0
Comprehensive loss attributable to Twin Disc			0
Current assets:
Cash			0
Trade accounts receivable, net			0
Inventories			0
Assets held for sale			0
Prepaid expenses			0
Other			0
Total current assets			0
Property, plant and equipment, net			0
Right-of-use assets operating leases			0
Intangible assets, net			0
Deferred income taxes			0
Other assets			0
Total assets			0
Current liabilities:
Current maturities of long-term debt			0
Accounts payable			0
Accrued liabilities			0
Total current liabilities			0
Long-term debt			0
Lease obligations			0
Accrued retirement benefits			0
Deferred income taxes			0
Other long-term liabilities			0
Total liabilities			0
Twin Disc shareholders' equity:
Preferred shares authorized: 200,000; issued: none; no par value			0
Common shares authorized: 30,000,000; issued: 14,632,802; no par value			0
Retained earnings			(24,505)		$ (25,100)
Accumulated Other Comprehensive Income (Loss), Net of Tax			24,505		$ 25,100
Equity before treasury stock			0
Less treasury stock, at cost (674,354 and 814,734 shares, respectively)			0
Total Twin Disc shareholders' equity			0
Noncontrolling interest			0
Total equity			0
Total liabilities and equity			0
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss			607
Adjustments to reconcile net loss to net cash provided by used activities:
Depreciation and amortization			0
Gain on sale of assets			0
Restructuring expenses			0
Provision for deferred income taxes			0
Stock compensation expense			0
Net change in operating assets and liabilities			(607)
Net cash used by operating activities			0
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant, and equipment			0
Proceeds from sale of fixed assets			0
Proceeds on note receivable			0
Other, net			0
Net cash used by investing activities			0
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under revolving loan arrangements			0
Repayments of revolving loan arrangements			0
Repayments of other long-term debt			132
Payments of finance lease obligations			(132)
Payments of withholding taxes on stock compensation			0
Net cash provided by financing activities			0
Effect of exchange rate changes on cash			0
Net change in cash			0
Cash:
Beginning of period			0
End of period			0
Balance
Net loss attributable to Twin Disc			607
Balance			0
Translation adjustment during the quarter			0
Unrealized loss on hedges, net of income taxes of $0, respectively			0
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member] \| Retained Earnings [Member]
Other Income (expense):
Net loss attributable to Twin Disc			607
Twin Disc shareholders' equity:
Total equity			(24,505)
Cash:
Balance			(25,112)
Net loss attributable to Twin Disc			607
Balance			(24,505)
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member] \| AOCI Attributable to Parent [Member]
Weighted average shares outstanding data:
Translation adjustment during the quarter			0
Unrealized loss on hedges, net of income taxes of $0, respectively			0
Twin Disc shareholders' equity:
Total equity			24,505
Cash:
Balance			25,112
Balance			24,505
Translation adjustment during the quarter			0
Benefit plan adjustments, net of tax			(607)
Unrealized loss on hedges, net of income taxes of $0, respectively			$ 0

Note E - Business Segments - Revenues by Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022
Net sales	$ 63,554	$ 63,554	$ 55,913
Manufacturing segment net income	(1,173)	(1,173)	(1,422)
Net Sales	$ 63,554	63,554	55,913
Industrial [Member]
Net sales		5,684	7,031
Net Sales		5,684	7,031
Land Based Transmissions [Member]
Net sales		18,578	15,937
Net Sales		18,578	15,937
Marine and Propulsion Systems [Member]
Net sales		36,464	29,338
Net Sales		36,464	29,338
Other [Member]
Net sales		2,828	3,607
Net Sales		2,828	3,607
Intersegment Eliminations [Member]
Net sales		(23,836)	(17,391)
Net Sales		(23,836)	(17,391)
Intersegment Eliminations [Member] \| Industrial [Member]
Net sales		(634)	(709)
Net Sales		(634)	(709)
Intersegment Eliminations [Member] \| Land Based Transmissions [Member]
Net sales		(8,774)	(4,956)
Net Sales		(8,774)	(4,956)
Intersegment Eliminations [Member] \| Marine and Propulsion Systems [Member]
Net sales		(14,422)	(11,022)
Net Sales		(14,422)	(11,022)
Intersegment Eliminations [Member] \| Other [Member]
Net sales		(6)	(704)
Net Sales		(6)	(704)
Corporate, Non-Segment [Member]
Manufacturing segment net income		(3,737)	(4,780)
Manufacturing Segment [Member] \| Operating Segments [Member]
Net sales		54,537	48,997
Manufacturing segment net income		1,558	2,402
Net Sales		54,537	48,997
Manufacturing Segment [Member] \| Operating Segments [Member] \| Industrial [Member]
Net sales		5,290	6,692
Net Sales		5,290	6,692
Manufacturing Segment [Member] \| Operating Segments [Member] \| Land Based Transmissions [Member]
Net sales		14,681	16,287
Net Sales		14,681	16,287
Manufacturing Segment [Member] \| Operating Segments [Member] \| Marine and Propulsion Systems [Member]
Net sales		34,566	25,816
Net Sales		34,566	25,816
Manufacturing Segment [Member] \| Operating Segments [Member] \| Other [Member]
Net sales		0	202
Net Sales		0	202
Manufacturing Segment [Member] \| Intersegment Eliminations [Member]
Net sales		(20,184)	(13,643)
Net Sales		(20,184)	(13,643)
Distribution Segment [Member] \| Operating Segments [Member]
Net sales		32,853	24,307
Manufacturing segment net income		1,006	956
Net Sales		32,853	24,307
Distribution Segment [Member] \| Operating Segments [Member] \| Industrial [Member]
Net sales		1,028	1,048
Net Sales		1,028	1,048
Distribution Segment [Member] \| Operating Segments [Member] \| Land Based Transmissions [Member]
Net sales		12,671	4,606
Net Sales		12,671	4,606
Distribution Segment [Member] \| Operating Segments [Member] \| Marine and Propulsion Systems [Member]
Net sales		16,320	14,544
Net Sales		16,320	14,544
Distribution Segment [Member] \| Operating Segments [Member] \| Other [Member]
Net sales		2,834	4,109
Net Sales		2,834	4,109
Distribution Segment [Member] \| Intersegment Eliminations [Member]
Net sales		(3,652)	(3,748)
Net Sales		$ (3,652)	$ (3,748)

Note G - Pension and Other Postretirement Benefit Plans

3 Months Ended

Sep. 29, 2023

Retirement Benefits [Text Block]

G.	Pension and Other Postretirement Benefit Plans

The Company has non-contributory, qualified defined benefit plans covering substantially all domestic employees hired prior to October 1, 2003 and certain foreign employees. Additionally, the Company provides healthcare and life insurance benefits for certain domestic retirees.

As discussed in Note A, during the fourth quarter of fiscal year 2023, the Company changed its accounting method related to the recognition of actuarial gains and losses for its pension and postretirement benefit plans. Under the new method, actuarial gains and losses are recognized in net periodic benefit costs upon annual remeasurement in the fourth quarter, or on an interim basis as triggering events warrant remeasurement. These changes have been applied retrospectively to prior years presented below. See Notes A, K, M, and P for further information regarding the impact of the change in accounting principle on the Company’s consolidated financial statements.

The components of the net periodic benefit cost for the defined benefit pension plans and the other postretirement benefit plan are as follows:

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Pension Benefits:
Service cost	$	94		$	101
Prior service cost		-			8
Interest cost		896			868
Expected return on plan assets		(1,048	)		(1,060	)
Amortization of transition obligation		10			9
Amortization of prior service cost		9			9
Amortization of actuarial net loss		16			10
Net periodic benefit cost	$	(24	)	$	(55	)

Postretirement Benefits:
Service cost	$	2		$	2
Interest cost		48			53
Amortization of prior service cost		(22	)		(69	)
Amortization of actuarial net loss		(155	)		(10	)
Net periodic benefit gain	$	(127	)	$	(24	)

The service cost component is included in cost of goods sold and marketing, engineering and administrative expenses. All other components of net periodic benefit cost are included in other expense (income), net.

The Company expects to contribute approximately $645 to its pension plans in fiscal 2024. As of September 29 2023, $182 in contributions to the pension plans have been made.

The Company has reclassified ($171) (net of $5 in taxes) of benefit plan adjustments from accumulated other comprehensive loss during the quarter ended September 29, 2023, and ($89) (net of $9 in taxes) during the quarter ended September 30, 2022. These reclassifications are included in the computation of net periodic benefit cost.

The entire disclosure for retirement benefits.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Note J - Long Term Debt

3 Months Ended

Sep. 29, 2023

Debt Disclosure [Text Block]

J.	Long-term Debt

Long-term debt at September 29, 2023 and June 30, 2023 consisted of the following:

	September 29, 2023			June 30, 2023
Credit Agreement Debt
Revolving loans (expire June 2025)	$	10,633		$	7,094
Term loan (due March 2026)		11,000			11,500
Other		24			33
Subtotal		21,657			18,627
Less: current maturities		(2,002	)		(2,010	)
Total long-term debt	$	19,655		$	16,617

Credit Agreement Debt: On June 29, 2018, the Company entered into a Credit Agreement (the “Credit Agreement”) with BMO Harris Bank N.A. (“BMO”) that provided for the assignment and assumption of the previously existing loans between the Company and Bank of Montreal (the “2016 Credit Agreement”) and subsequent amendments into a term loan (the “Term Loan”) and revolving credit loans (each a “Revolving Loan” and, collectively, the “Revolving Loans,” and, together with the Term Loan, the “Loans”). Pursuant to the Credit Agreement, BMO agreed to make the Term Loan to the Company in a principal amount not to exceed $35.0 million and the Company may, from time to time prior to the maturity date, enter into Revolving Loans in amounts not to exceed, in the aggregate, $50.0 million (the “Revolving Credit Commitment”), subject to a Borrowing Base based on Eligible Inventory and Eligible Receivables. Subsequent amendments to the Credit Agreement reduced the Term Loan to $20.0 million, extended the maturity date of the Term Loan to March 4, 2026, and require the Company to make principal installment payments on the Term Loan of $0.5 million per quarter. In addition, under subsequent amendments to the Credit Agreement, BMO’s Revolving Credit Commitment is currently $40.0 million. The Credit Agreement also allows the Company to obtain Letters of Credit from BMO, which if drawn upon by the beneficiary thereof and paid by BMO, would become Revolving Loans. Under the Credit Agreement, the Company may not pay cash dividends on its common stock in excess of $3.0 million in any fiscal year. The term of the Revolving Loans under the Credit Agreement currently runs through June 30, 2025.

Under the Credit Agreement as amended, interest rates are based on either the secured overnight financing rate (“SOFR”) or the euro interbank offered rate (the “EURIBO Rate”). Loans are designated either as “SOFR Loans,” which accrue interest at an Adjusted Term SOFR plus an Applicable Margin, or “Eurodollar Loans,” which accrue interest at the EURIBO Rate plus an Applicable Margin. Amounts drawn on a Letter of Credit that are not timely reimbursed to the Bank bear interest at a Base Rate plus an Applicable Margin. The Company also pays a commitment fee on the average daily Unused Revolving Credit Commitment equal to an Applicable Margin. Currently, the Applicable Margins are between 1.25% and 2.75% for Revolving Loans and Letters of Credit; 1.375% and 2.875% for Term Loans; and 0.10% and 0.15% for the Unused Revolving Credit Commitment (each depending on the Company’s Total Funded Debt to EBITDA ratio).

The Credit Agreement, as amended, requires the Company to meet certain financial covenants. Specifically, the Company’s Total Funded Debt to EBITDA ratio may not exceed 3.50 to 1.00, and the Company’s Fixed Charge Coverage Ratio may not be less than 1.10 to 1.00. The Company’s Tangible Net Worth may not be less than $100 million plus 50% of positive Net Income for each fiscal year ending on or after June 30, 2023.

Borrowings under the Credit Agreement are secured by substantially all of the Company’s personal property, including accounts receivable, inventory, machinery and equipment, and intellectual property. The Company has also pledged 100% of its equity interests in certain domestic subsidiaries and 65% of its equity interests in certain foreign subsidiaries. The Company also entered into a Collateral Assignment of Rights under Purchase Agreement for its acquisition of Veth Propulsion. To effect these security interests, the Company entered into various amendment and assignment agreements that consent to the assignment of certain agreements previously entered into between the Company and the Bank of Montreal in connection with the 2016 Credit Agreement. The Company also amended and assigned to BMO a Negative Pledge Agreement that it has previously entered into with Bank of Montreal, pursuant to which it agreed not to sell, lease or otherwise encumber real estate that it owns except as permitted by the Credit Agreement and the Negative Pledge Agreement.

The Company has also entered into a Deposit Account Control Agreement with the Bank, reflecting the Bank’s security interest in deposit accounts the Company maintains with the Bank. The Bank may not provide a notice of exclusive control of a deposit account (thereby obtaining exclusive control of the account) prior to the occurrence or existence of a Default or an Event of Default under the Credit Agreement or otherwise upon the occurrence or existence of an event or condition that would, but for the passage of time or the giving of notice, constitute a Default or an Event of Default under the Credit Agreement.

Upon the occurrence of an Event of Default, BMO may take the following actions upon written notice to the Company: (1) terminate its remaining obligations under the Credit Agreement; (2) declare all amounts outstanding under the Credit Agreement to be immediately due and payable; and (3) demand the Company to immediately Cash Collateralize L/C Obligations in an amount equal to 105% of the aggregate L/C Obligations or a greater amount if BMO determines a greater amount is necessary. If such Event of Default is due to the Company’s bankruptcy, BMO may take the three actions listed above without notice to the Company.

The Company remains in compliance with its liquidity and other covenants.

As of September 29, 2023, current maturities include $2,000 of term loan payments due within the coming year.

Other: Other long-term debt pertains mainly to a financing arrangement in Europe. These liabilities carry terms of three to five years and implied interest rates ranging from 7% to 25%. A total amount of $7 in principal was paid on these liabilities during the current fiscal year.

During the quarter ended September 29, 2023, the average interest rate was 6.73% on the Term Loan, and 5.47% on the Revolving Loans.

As of September 29, 2023, the Company’s borrowing capacity on the Revolving Loans under the terms of the Credit Agreement was $37,665, and the Company had approximately $27,032 of available borrowings. In addition to the Credit Agreement, the Company has established unsecured lines of credit that are used from time to time to secure certain performance obligations by the Company.

The Company’s borrowings described above approximate fair value at September 29, 2023 and June 30, 2023. If measured at fair value in the financial statements, long-term debt (including the current portion) would be classified as Level 2 in the fair value hierarchy.

The Company is party to an interest rate swap arrangement with Bank of Montreal, with an initial notional amount of $20,000 and a maturity date of March 4, 2026 to hedge the Term Loan. As of September 29, 2023, the notional amount was $11,000. This swap has been designated as a cash flow hedge under ASC 815, Derivatives and Hedging. This swap is included in the disclosures in Note O, Derivative Financial Instruments.

During the fourth quarter of fiscal 2021, the Company designated its euro denominated Revolving Loan as a net investment hedge to mitigate the risk of variability in its euro denominated net investments in wholly-owned foreign companies. Effective upon the designation, all changes in the fair value of the euro revolver are reported in accumulated other comprehensive loss along with the foreign currency translation adjustments on those foreign investments. This net investment hedge is included in the disclosures in Note O, Derivative Financial Instruments.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note D - Contingencies

3 Months Ended

Sep. 29, 2023

Commitments and Contingencies Disclosure [Text Block]

D.	Contingencies

The Company is involved in litigation of which the ultimate outcome and liability to the Company, if any, is not presently determinable. Management believes that final disposition of such litigation will not have a material impact on the Company’s results of operations, financial position or cash flows.

Significant Accounting Policies (Policies)	3 Months Ended
Significant Accounting Policies (Policies)	Sep. 29, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Change in Accounting Method During the fourth quarter of fiscal year 2023, the Company changed its accounting method related to the recognition of actuarial gains and losses for the Company’s pension and postretirement benefit plans (the “Accounting change”). Prior to the Accounting change, actuarial gains and losses were recognized as a component of Accumulated other comprehensive income (loss) upon annual remeasurement and were amortized into earnings in future periods when they exceeded the accounting corridor, a defined range within which amortization of net gains and losses is not required. Under the Accounting change, the accounting corridor of 10% of the greater of the projected benefit obligation and plan assets was modified to add full, immediate recognition above a second 20% threshold. Although the decision to make the Accounting change occurred in the fourth quarter of fiscal year 2023, the actual accounting method change was applied to all calculations for fiscal year end 2023, and retroactively applied to all other amounts presented in this Form 10-Q. Under the new accounting method, actuarial gains and losses are recognized in net periodic benefit cost through a modified mark-to-market (expense) benefit upon annual remeasurement in the fourth quarter, or on an interim basis as triggering events warrant remeasurement. The method for recognizing prior service credits (charges) as a component of Accumulated other comprehensive income (loss) and amortized into earnings in future periods is not changing. With respect to the recognition of actuarial gains and losses, while the historical principle was acceptable, the Company believes the Accounting change is preferable as it better aligns with fair value principles by recognizing the effects of economic and interest rate changes in plan assets and liabilities in the year in which the gains and losses are incurred to the degree such accumulated gains and losses exceed the new 20% threshold in addition to amortizing the amounts between the 10% and 20% thresholds over time. The Accounting change has been applied retrospectively to prior years and amounts presented. As of July 1, 2022, the cumulative effect of the change resulted in $25.1 million decrease to retained earnings and a corresponding $25.1 million increase to Accumulated other comprehensive income (loss), both net of tax of $0 ($7.9 million in deferred tax asset offset by $7.9 million valuation allowance). See Notes G, K, M and P for further information regarding the impact of the Accounting change on the Company’s current and prior consolidated financial statements.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Standards In March 2020 and January 2021, the FASB issued guidance (ASU 2020-04 and ASU 2021-01, respectively), intended to provide optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued. The amendments in this guidance are effective beginning on March 12, 2020, and the Company may elect to apply the amendments prospectively through December 31, 2022. The adoption of this guidance did not have a material impact on the Company’s financial statements. In June 2016, the FASB issued updated guidance (ASU 2016-13) and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2019-10 (collectively ASC 326). ASC 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. The amendments in this guidance are effective for filers, excluding smaller reporting companies, for fiscal years beginning after December 15, 2019, and for smaller reporting companies for fiscal years beginning after December 15, 2022 (the Company’s fiscal 2024), with early adoption permitted for certain amendments. ASC 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of this guidance did not have a material impact on the Company’s financial statements.
Reporting Status [Policy Text Block]	Special Note Regarding Smaller Reporting Company Status Under SEC Release 33-10513; 34-83550, Amendments to Smaller Reporting Company Definition, the Company qualifies as a smaller reporting company and accordingly, it has scaled some of its disclosures of financial and non-financial information in this quarterly report. The Company will continue to determine whether to provide additional scaled disclosures of financial or non-financial information in future quarterly reports, annual reports and/or proxy statements if it remains a smaller reporting company under SEC rules.

Note K - Shareholders' Equity - Reconciliation for the Reclassifications Out of Accumulated Other Comprehensive Income (Loss), Net of Tax (Details) - USD ($)
$ in Thousands

3 Months Ended

Sep. 30, 2023

Sep. 29, 2023

Sep. 30, 2022

Total amortization

$ (537)

$ (2,012)

Income tax expense

546

(688)

Net loss

$ (1,083)

(1,083)

(1,324)

Reclassification out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment Attributable to Parent [Member]

Actuarial losses

(172)

560

Transition asset and prior service benefit

(4)

^[1]

(51)

Total amortization

(176)

(98)

Income tax expense

Net loss

$ (171)

(89)

Mark-to-market adjustment

$ (607)

[1]	These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note G, "Pension and Other Postretirement Benefit Plans" for further details).

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

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Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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Note C - Warranty - Warranty (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Reserve balance, beginning of period	$ 3,476	$ 3,329
Current period expense and adjustments	1,516	908
Payments or credits to customers	(821)	(366)
Translation	(11)	(67)
Reserve balance, end of period	$ 4,160	$ 3,804

Note O - Derivative Financial Instruments - Fair Value of Derivative Instruments (Details) - Interest Rate Swap [Member] - Designated as Hedging Instrument [Member] - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Accounts Payable and Accrued Liabilities [Member]
Derivative Liabilities, Current	$ 268	$ 292
Other Noncurrent Liabilities [Member]
Derivative Liabilities, Noncurrent	$ 205	$ 187

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Benefit plan adjustments, income taxes	$ 5	$ 9
Unrealized loss on cash flow hedge, income taxes	$ 0	$ 0

Note N - Lease Obligations (Tables)

3 Months Ended

Sep. 29, 2023

Assets and Liabilities, Lessee [Table Text Block]

	Balance Sheet Location	September 29, 2023		June 30, 2023
Lease Assets
Operating lease right-of-use assets	Right-of-use assets operating leases	$	12,093	$	13,133
Finance lease right-of-use assets	Property, plant and equipment, net		4,952	$	4,427

Lease Liabilities
Operating lease liabilities	Accrued liabilities	$	2,218	$	2,343
Operating lease liabilities	Lease obligations		9,896	$	10,811
Finance lease liabilities	Accrued liabilities		670	$	643
Finance lease liabilities	Other long-term liabilities		4,556	$	4,314

Lease, Cost [Table Text Block]

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Finance lease cost:
Amortization of right-of-use assets	$	222		$	155
Interest on lease liabilities		73			64
Operating lease cost		893			711
Short-term lease cost		3			13
Variable lease cost		100			40
Total lease cost		1,291			983
Less: Sublease income		(20	)		(17	)
Net lease cost	$	1,271		$	966

Operating and Finance Leases, Other Disclosures [Table Text Block]

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	924		$	748
Operating cash flows from finance leases		73			201
Financing cash flows from finance leases		847			132
Right-of-use-assets obtained in exchange for lease obligations:
Operating leases		15			528
Finance leases		484			51
Weighted average remaining lease term (years):
Operating leases		8.2			8.8
Finance lease		9.7			11.4
Weighted average discount rate:
Operating leases		7.6	%		7.2	%
Finance leases		5.7	%		5.2	%

Schedule of Future Minimum Rental Payments for Operating Leases and Finance Lease, Liability, Maturity [Table Text Block]

	Operating Leases			Finance Leases
2024	$	2,396		$	740
2025		2,143			806
2026		1,672			744
2027		1,608			679
2028		1,587			619
2029		1,572			476
Thereafter		5,602			2,655
Total future lease payments		16,580			6,719
Less: Amount representing interest		(4,466	)		(1,493	)
Present value of future payments	$	12,114		$	5,226

Note E - Business Segments (Details Textual)	3 Months Ended
Note E - Business Segments (Details Textual)	Sep. 29, 2023
Number of Reportable Segments	2

Note I - Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Jun. 30, 2023
Balance, Definite Intangible Assets Gross Carrying Amount	$ 31,625		$ 31,925
Balance, Definite Intangible Assets Accumulated Amortization/Impairment	(20,107)		(19,288)
Balance at June 30, Definite Intangible Assets Net Book Value	11,517		12,637
Addition, Definite Intangible Assets Gross Carrying Amount	0
Addition, Definite Intangible Assets Net Book Value	0
Reduction, Definite Intangible Assets Gross Carrying Amount	(89)
Reduction, Definite Intangible Assets Accumulated Amortization/Impairment	0
Amortization, Intangible Asset	(819)	$ (698)
Translation adjustment, Definite Intangible Assets Gross Carrying Amount	(211)
Translation adjustment, Definite Intangible Assets Net Book Value	(212)
Customer Relationships [Member]
Balance at June 30, Definite Intangible Assets Net Book Value	6,044		6,553
Addition, Definite Intangible Assets Net Book Value	0
Amortization, Intangible Asset	(312)
Translation adjustment, Definite Intangible Assets Net Book Value	(197)
Technology-Based Intangible Assets [Member]
Balance at June 30, Definite Intangible Assets Net Book Value	2,030		2,422
Addition, Definite Intangible Assets Net Book Value	0
Amortization, Intangible Asset	(282)
Translation adjustment, Definite Intangible Assets Net Book Value	(110)
Trade Names [Member]
Balance at June 30, Definite Intangible Assets Net Book Value	651		668
Addition, Definite Intangible Assets Net Book Value	0
Amortization, Intangible Asset	(39)
Translation adjustment, Definite Intangible Assets Net Book Value	22
Other Intangible Assets [Member]
Balance at June 30, Definite Intangible Assets Net Book Value	2,792		$ 2,994
Addition, Definite Intangible Assets Net Book Value	0
Amortization, Intangible Asset	(186)
Translation adjustment, Definite Intangible Assets Net Book Value	$ 73

Note B - Inventories

3 Months Ended

Sep. 29, 2023

Inventory Disclosure [Text Block]

B.	Inventories

The major classes of inventories were as follows:

	September 29, 2023		June 30, 2023
Inventories:
Finished parts	$	63,087	$	66,956
Work in process		22,008		23,374
Raw materials		41,141		41,600
	$	126,236	$	131,930

In the first quarter of fiscal year 2024, the Company entered into an agreement to sell most of its inventory for its boat management system product line located at one of its subsidiaries in Italy. The sale amount was below cost and resulted in the Company recognizing an inventory write-down of $2.1 million. The Company also evaluated its other boat management system inventory, not associated with the sale. This evaluation resulted in the Company recognizing an additional inventory write-down of $1.6 million for boat management system inventory located in the U.S.

Note k - Shareholders' Equity - Accumulated Other Comprehensive Income (Loss), Net of Tax (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022
Balance	$ 145,517	$ 145,517	$ 131,188
Translation adjustment during the quarter	(3,036)	(3,036)	(6,290)
Balance		140,175	124,768
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance	(1,582)	(1,582)	(2,266)
Translation adjustment during the quarter		(3,096)	(6,328)
Amounts reclassified from accumulated other comprehensive income		0	0
Net current period other comprehensive (loss) income		3,096	6,328
Balance		(4,678)	(8,594)
Net current period other comprehensive (loss) income		(3,096)	(6,328)
Accumulated Defined Benefit Plans Adjustment Including Portion Attributable to Noncontrolling Interest [Member]
Balance	(5,948)	(5,948)	(6,614)
Translation adjustment during the quarter		0	0
Amounts reclassified from accumulated other comprehensive income		(171)	(89)
Net current period other comprehensive (loss) income		171	89
Balance		(6,119)	(6,703)
Net current period other comprehensive (loss) income		(171)	(89)
Accumulated Gain (Loss), Net, Cash Flow Hedge, Parent [Member]
Balance	688	688	356
Translation adjustment during the quarter		0	0
Amounts reclassified from accumulated other comprehensive income		(6)	657
Net current period other comprehensive (loss) income		6	(657)
Balance		682	1,013
Net current period other comprehensive (loss) income		(6)	657
Accumulated Gain (Loss), Net, Net Investment Hedge [Member]
Balance	$ 1,272	1,272	1,550
Translation adjustment during the quarter		0	0
Amounts reclassified from accumulated other comprehensive income		222	136
Net current period other comprehensive (loss) income		(222)	(136)
Balance		1,494	1,686
Net current period other comprehensive (loss) income		$ 222	$ 136

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef
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Note L - Assets Held for Sale

3 Months Ended

Sep. 29, 2023

Assets Held-for-Sale [Text Block]

L.	Assets Held for Sale

To improve its fixed cost structure and monetize some of its under-utilized assets, the Company commenced the active marketing of several of its real estate properties. Such actions required the Company to reclassify these assets from Property, Plant and Equipment to Assets Held for Sale, at fair value less costs to sell, or net book value, whichever is lower. Fair value was determined using real estate broker estimates and would be classified as Level 3 in the fair value hierarchy. This assessment of fair value resulted in the Company recognizing a write-down of the carrying value of its former corporate headquarters by $4,267 in the fourth quarter of fiscal 2021. The Company expects to complete the sale of its former corporate headquarters before the end of fiscal year 2024.

In the first quarter of fiscal 2023, the Company commenced the active marketing of an additional real estate property located in Nivelles, Belgium. This action required the Company to reclassify these assets from Property, Plant, and Equipment to Assets Held for Sale, at fair value less costs to sell or net book value, whichever is lower. Fair value was determined using real estate broker estimates and would be classified as Level 3 in the fair value hierarchy. The real estate property's fair value less costs to sell exceeded its net book value. The Company reclassified the property's net book value of $2,801 from Property, Plant, and Equipment to Assets Held for Sale.

In the second quarter of fiscal 2023, the Company completed the sale of the real estate property located in Belgium and received $7,150 in proceeds, net of fees and recorded a gain of $4,161 in other operating income.

In the first quarter of fiscal 2024, the Company entered into an agreement to sell certain machinery assets, inventory, and legal relationships of its boat management systems product line. This action required the Company to reclassify these assets from Property, Plant and Equipment and Inventory to Assets Held for Sale, at fair value less costs to sell, or net book value, whichever is lower. The fair value of the machinery assets was determined using local internal specialists. The machinery assets’ fair value less costs to sell exceeded its net book value. The boat management systems inventory was valued at the lower of cost or net realizable value. Net realizable value was determined using the offer amount from the buyer less costs to sell. This assessment resulted in the Company recognizing a write-down of the carrying value of its boat management systems inventory of $2.1 million. The write-down was classified in the Condensed Consolidated Statement of Operations and Comprehensive loss as a component of cost of goods sold. The agreement closed October 30, 2023.

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Net sales	$ 63,554	$ 55,913
Cost of goods sold		42,616
Gross profit	16,637	13,297
Marketing, engineering and administrative expenses	16,917	15,090
Loss from operations	(280)	(1,793)
Other Income (expense):
Interest expense	(394)	(566)
Other income, net	137	347
Non-operating income (expense)	(257)	(219)
Loss before income taxes and noncontrolling interest	(537)	(2,012)
Income tax expense	546	(688)
Net loss	(1,083)	(1,324)
Less: Net loss attributable to noncontrolling interest, net of tax	(90)	(98)
Net loss attributable to Twin Disc	$ (1,173)	$ (1,422)
Loss per share data:
Net loss per share - basic (in dollars per share)	$ (0.09)	$ (0.11)
Net loss per share - diluted (in dollars per share)	$ (0.09)	$ (0.11)
Weighted average shares outstanding data:
Basic shares outstanding (in shares)	13,527	13,407
Diluted shares outstanding (in shares)	13,527	13,407
Comprehensive income (loss)
Net loss	$ (1,083)	$ (1,324)
Benefit plan adjustments, net of income taxes of $9	(171)	(89)
Translation adjustment during the quarter	(3,036)	(6,290)
Unrealized loss on hedges, net of income taxes of $0, respectively	216	793
Comprehensive loss	(4,074)	(6,910)
Less: Comprehensive income attributable to noncontrolling interest	151	136
Comprehensive loss attributable to Twin Disc	(4,225)	(7,046)
Service Excluding Boat Management System Product Line [Member]
Cost of goods sold	43,818	42,616
Boat Management System Product Line [Member]
Cost of goods sold	$ 3,099	$ 0

Note A - Basis of Presentation (Details Textual) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022	Jul. 01, 2022
Retained Earnings (Accumulated Deficit)	$ 119,126	$ 120,299	$ 108,497
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (8,621)	$ (5,570)	(12,598)
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Retained Earnings (Accumulated Deficit)			(24,505)	$ (25,100)
Accumulated Other Comprehensive Income (Loss), Net of Tax			$ 24,505	25,100
AOCI Including Portion Attributable to Noncontrolling Interest, Tax				0
Deferred Tax Assets, Gross				7,900
Deferred Tax Assets, Valuation Allowance				$ 7,900
Building and Building Improvements [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		10 years

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

Amount of accumulated undistributed earnings (deficit).

Note H - Income Taxes

3 Months Ended

Sep. 29, 2023

Income Tax Disclosure [Text Block]

H.	Income Taxes

Accounting policies for interim reporting require the Company to adjust its effective tax rate each quarter to be consistent with the estimated Annual Effective Tax Rate (AETR). Under this effective tax rate methodology, the Company applies an estimated annual income tax rate to its year-to-date ordinary earnings to derive its income tax provision each quarter. To calculate its AETR, an entity must estimate its ordinary income or loss and the related tax expense or benefit for its full fiscal year. In situations in which an entity is in a loss position and recognizes a full valuation allowance, the guidance in ASC 740-270-25-9 applies. Due to continued historical domestic losses and uncertain future domestic earnings, the Company continues to recognize a full domestic valuation allowance. Permanent differences continue to fluctuate and are significant compared to projected ordinary income. Therefore, per ASC guidance, the fully valued domestic entity was removed from the annualized effective rate calculation. Because of the full US valuation allowance, the US entity may only recognize tax expense / benefit recorded for ASC 740-10 adjustments.

For the three months ended September 29, 2023 and September 30, 2022 the Company’s effective income tax rate was (101.7)% and 26.3% respectively. Foreign earnings were $3,200 and ($2,080), respectively, with a related tax expense of $516 and ($702), respectively. Domestic losses were ($3,700) and ($542), respectively, with a related tax expense of $30 and $14, respectively. Due to the full US valuation allowance currently in place, no tax benefit can be recognized on the domestic losses. This inability to recognize a tax benefit for domestic purposes resulted in a consolidated tax expense of $546 and ($688) respectively, on a year-to-date loss of ($537) and ($2,012), respectively.

The Company maintains valuation allowances when it is more likely than not that all or a portion of a deferred tax asset will not be realized. Changes in valuation allowances from period to period are included in the tax provision in the period of change. In determining whether a valuation allowance is required, the Company takes into account such factors as prior earnings history, expected future earnings, carry-back and carry-forward periods, and tax strategies that could potentially enhance the likelihood of realization of a deferred tax asset. In addition, all other available positive and negative evidence is taken into consideration, including all new impacts of tax reform. The Company has evaluated the realizability of the net deferred tax assets related to its foreign operations and based on this evaluation management has concluded that no valuation allowances are required.

The Company has approximately $867 of unrecognized tax benefits, including interest and penalties, as of September 29, 2023, which, if recognized, would favorably impact the effective tax rate. There were no significant changes in the total unrecognized tax benefits due to the settlement of audits, the expiration of statutes of limitations or for other items during the quarter ended September 29, 2023. It appears possible that the amount of unrecognized tax benefits could change in the next twelve months due to on-going activity.

Annually, the Company files income tax returns in various taxing jurisdictions inside and outside the United States. In general, the tax years that remain subject to examination in foreign jurisdictions are 2018 through 2023. The tax year open to exam in the Netherlands is 2019. The tax years open to examination in the U.S. are for years subsequent to fiscal 2018. It is reasonably possible that other audit cycles will be completed during fiscal 2024.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section 50
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
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-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

Note K - Shareholders' Equity

3 Months Ended

Sep. 29, 2023

Equity [Text Block]

K.	Shareholders’ Equity

The Company, from time to time, makes open market purchases of its common stock under authorizations given to it by the Board of Directors, of which 315.0 shares as of September 29, 2023 remain authorized for purchase. The Company did not make any open market purchases of its shares during the quarters ended September 29, 2023 and September 30, 2022.

As of July 1, 2022, the cumulative effect of the Accounting change resulted in $25.1 million decrease to retained earnings and a corresponding $25.1 million increase to Accumulated other comprehensive income (loss), both net of tax of $0 ($7.9 million in deferred tax asset offset by $7.9 million valuation allowance).

See Notes A, G, M, and P for further information regarding the impact of the Accounting change on the Company’s prior year consolidated financial statements.

The following is a reconciliation of the Company’s equity balances for the first fiscal quarter of 2023 and 2022:

	Twin Disc, Inc. Shareholders’ Equity
							Accumulated
							Other						Non-
	Common			Retained			Comprehensive			Treasury			Controlling		Total
	Stock			Earnings			Income (Loss)			Stock			Interest		Equity
Balance, June 30, 2023	$	42,855		$	120,299		$	(5,570	)	$	(12,491	)	$	424	$	145,517
Net (loss) income					(1,173	)								90		(1,083	)
Translation adjustments								(3,096	)					60		(3,036	)
Benefit plan adjustments, net of tax								(171	)							(171	)
Unrealized loss on cash flow hedge, net of tax								216								216
Compensation expense		494														494
Stock awards, net of tax		(3,911	)								2,148					(1,995	)
Balance, September 29, 2023	$	39,439		$	119,126		$	(8,621	)	$	(10,343	)	$	574	$	140,175

	Twin Disc, Inc. Shareholders’ Equity
							Accumulated
							Other						Non-
	Common			Retained			Comprehensive			Treasury			Controlling		Total
	Stock			Earnings			Income (Loss)			Stock			Interest		Equity
Balance, June 30, 2022	$	42,551		$	109,919		$	(6,974	)	$	(14,720	)	$	412	$	131,188
Net income					(1,422	)								98		(1,324	)
Translation adjustments								(6,328	)					38		(6,290	)
Benefit plan adjustments, net of tax								(89	)							(89	)
Unrealized loss on cash flow hedge, net of tax								793								793
Compensation expense		658														658
Stock awards, net of tax		(1,924	)								1,756					(168	)
Balance, September 30, 2022	$	41,285		$	108,497		$	(12,598	)	$	(12,964	)	$	548	$	124,768

Reconciliations for the changes in accumulated other comprehensive income (loss), net of tax, by component for the quarters ended September 29, 2023 and September 30, 2022 are as follows:

	Translation			Benefit Plan			Cash Flow			Net Investment
	Adjustment			Adjustment			Hedges			Hedges
Balance, June 30, 2023	$	(1,582	)	$	(5,948	)	$	688		$	1,272
Translation adjustment during the quarter		(3,096	)		-			-			-
Amounts reclassified from accumulated other comprehensive income		-			(171	)		(6	)		222
Net current period other comprehensive (loss) income		(3,096	)		(171	)		(6	)		222
Balance, September 29, 2023	$	(4,678	)	$	(6,119	)	$	682		$	1,494

	Translation			Benefit Plan			Cash Flow		Net Investment
	Adjustment			Adjustment			Hedges		Hedges
Balance, June 30, 2022	$	(2,266	)	$	(6,614	)	$	356	$	1,550
Translation adjustment during the quarter		(6,328	)		-			-		-
Amounts reclassified from accumulated other comprehensive income		-			(89	)		657		136
Net current period other comprehensive (loss) income		(6,328	)		(89	)		657		136
Balance, September 30, 2022	$	(8,594	)	$	(6,703	)	$	1,013	$	1,686

Reconciliation for the changes in benefit plan adjustments, net of tax for the quarter ended September 29, 2023 are as follows:

	Amount Reclassified
	Quarter Ended
	September 29, 2023
Changes in benefit plan items
Actuarial losses	$	(172	)(a)
Transition asset and prior service benefit		(4	)(a)
Total amortization		(176	)
Income tax expense		5
Total reclassification net of tax	$	(171	)

Reconciliation for the changes in benefit plan adjustments, net of tax for the quarter ended September 30, 2022 is as follows:

	Amount Reclassified
	Quarter Ended
	September 30, 2022
Changes in benefit plan items
Actuarial losses	$	560	(a)
Transition asset and prior service benefit		(51	)(a)
Mark-to-market adjustment		(607	)
Total amortization		(98	)
Income tax expense		9
Total reclassification net of tax	$	(89	)

(a)

These accumulated other comprehensive income components are included in the computation of net periodic pension cost (see Note G, "Pension and Other Postretirement Benefit Plans" for further details).

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (b)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Note K - Shareholders' Equity (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Stockholders Equity [Table Text Block]

	Twin Disc, Inc. Shareholders’ Equity
							Accumulated
							Other						Non-
	Common			Retained			Comprehensive			Treasury			Controlling		Total
	Stock			Earnings			Income (Loss)			Stock			Interest		Equity
Balance, June 30, 2023	$	42,855		$	120,299		$	(5,570	)	$	(12,491	)	$	424	$	145,517
Net (loss) income					(1,173	)								90		(1,083	)
Translation adjustments								(3,096	)					60		(3,036	)
Benefit plan adjustments, net of tax								(171	)							(171	)
Unrealized loss on cash flow hedge, net of tax								216								216
Compensation expense		494														494
Stock awards, net of tax		(3,911	)								2,148					(1,995	)
Balance, September 29, 2023	$	39,439		$	119,126		$	(8,621	)	$	(10,343	)	$	574	$	140,175

	Twin Disc, Inc. Shareholders’ Equity
							Accumulated
							Other						Non-
	Common			Retained			Comprehensive			Treasury			Controlling		Total
	Stock			Earnings			Income (Loss)			Stock			Interest		Equity
Balance, June 30, 2022	$	42,551		$	109,919		$	(6,974	)	$	(14,720	)	$	412	$	131,188
Net income					(1,422	)								98		(1,324	)
Translation adjustments								(6,328	)					38		(6,290	)
Benefit plan adjustments, net of tax								(89	)							(89	)
Unrealized loss on cash flow hedge, net of tax								793								793
Compensation expense		658														658
Stock awards, net of tax		(1,924	)								1,756					(168	)
Balance, September 30, 2022	$	41,285		$	108,497		$	(12,598	)	$	(12,964	)	$	548	$	124,768

Reconciliation For The Changes In Accumulated Other Comprehensive Income Loss Net Of Tax By Component [Table Text Block]

	Translation			Benefit Plan			Cash Flow			Net Investment
	Adjustment			Adjustment			Hedges			Hedges
Balance, June 30, 2023	$	(1,582	)	$	(5,948	)	$	688		$	1,272
Translation adjustment during the quarter		(3,096	)		-			-			-
Amounts reclassified from accumulated other comprehensive income		-			(171	)		(6	)		222
Net current period other comprehensive (loss) income		(3,096	)		(171	)		(6	)		222
Balance, September 29, 2023	$	(4,678	)	$	(6,119	)	$	682		$	1,494

	Translation			Benefit Plan			Cash Flow		Net Investment
	Adjustment			Adjustment			Hedges		Hedges
Balance, June 30, 2022	$	(2,266	)	$	(6,614	)	$	356	$	1,550
Translation adjustment during the quarter		(6,328	)		-			-		-
Amounts reclassified from accumulated other comprehensive income		-			(89	)		657		136
Net current period other comprehensive (loss) income		(6,328	)		(89	)		657		136
Balance, September 30, 2022	$	(8,594	)	$	(6,703	)	$	1,013	$	1,686

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

	Amount Reclassified
	Quarter Ended
	September 29, 2023
Changes in benefit plan items
Actuarial losses	$	(172	)(a)
Transition asset and prior service benefit		(4	)(a)
Total amortization		(176	)
Income tax expense		5
Total reclassification net of tax	$	(171	)

	Amount Reclassified
	Quarter Ended
	September 30, 2022
Changes in benefit plan items
Actuarial losses	$	560	(a)
Transition asset and prior service benefit		(51	)(a)
Mark-to-market adjustment		(607	)
Total amortization		(98	)
Income tax expense		9
Total reclassification net of tax	$	(89	)

Note C - Warranty (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Product Warranty Liability [Table Text Block]

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Reserve balance, beginning of period	$	3,476		$	3,329
Current period expense and adjustments		1,516			908
Payments or credits to customers		(821	)		(366	)
Translation		(11	)		(67	)
Reserve balance, end of period	$	4,160		$	3,804

Note K - Shareholders' Equity (Details Textual) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Jun. 30, 2023	Jul. 01, 2022
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased (in shares)	315
Treasury Stock, Shares, Acquired (in shares)	0	0
Retained Earnings (Accumulated Deficit)	$ 119,126	$ 108,497	$ 120,299
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (8,621)	(12,598)	$ (5,570)
Revision of Prior Period, Change in Accounting Principle, Adjustment [Member]
Retained Earnings (Accumulated Deficit)		(24,505)		$ (25,100)
Accumulated Other Comprehensive Income (Loss), Net of Tax		$ 24,505		25,100
AOCI Including Portion Attributable to Noncontrolling Interest, Tax				0
Deferred Tax Assets, Gross				7,900
Deferred Tax Assets, Valuation Allowance				$ 7,900

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

Amount of accumulated undistributed earnings (deficit).

Note F - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Jun. 30, 2023
Performance Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	119.3	112.4
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	238.7		224.8
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	334.1	433.2
Share-Based Payment Arrangement, Expense	$ 53	$ 230
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 11.48
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 2,303
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 0
Performance Stock Unit Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	10.5	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	20.9
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	10.5	0
Share-Based Payment Arrangement, Expense	$ 7	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 12.15
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 120
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 0	$ 0
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	81.5	129.4
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	260.2	356.3
Share-Based Payment Arrangement, Expense	$ 313	$ 360
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	1,727
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 1,623	$ 417
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)	2.4	0
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	3 years
Restricted Stock [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	1 year
Restricted Stock [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	7.1	72.4
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	136.8	130.9
Share-Based Payment Arrangement, Expense	$ 121	$ 69
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value (in dollars per share)	$ 10.97
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 663
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 0	$ 40
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	3 years

Note B - Inventories - Inventories (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022
Finished parts	$ 63,087	$ 66,956
Work in process	22,008	23,374
Raw materials	41,141	41,600
Total inventories	$ 126,236	$ 131,930	$ 128,100

Note J - Debt - Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022
Long-term debt	$ 21,657	$ 18,627
Less: current maturities	(2,002)	(2,010)	$ (2,000)
Total long-term debt	19,655	16,617	$ 35,112
Revolving Loan [Member]
Long-term debt	10,633	7,094
Term Loan [Member]
Long-term debt	11,000	11,500
Other Long-Term Debt [Member]
Long-term debt	$ 24	$ 33

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

Note E - Business Segments (Tables)

3 Months Ended

Sep. 29, 2023

Reconciliation of Revenue from Segments to Consolidated [Table Text Block]

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Net sales
Manufacturing segment sales	$	54,537		$	48,997
Distribution segment sales		32,853			24,307
Inter/Intra segment elimination – manufacturing		(20,184	)		(13,643	)
Inter/Intra segment elimination – distribution		(3,652	)		(3,748	)
	$	63,554		$	55,913
Net (loss) income attributable to Twin Disc
Manufacturing segment net income	$	1,558		$	2,402
Distribution segment net income		1,006			956
Corporate and eliminations		(3,737	)		(4,780	)
	$	(1,173	)	$	(1,422	)

					Elimination of
	Manufacturing		Distribution		Intercompany Sales			Total
Industrial	$	5,290	$	1,028	$	(634	)	$	5,684
Land-based transmissions		14,681		12,671		(8,774	)	$	18,578
Marine and propulsion systems		34,566		16,320		(14,422	)	$	36,464
Other		-		2,834		(6	)	$	2,828
Total	$	54,537	$	32,853	$	(23,836	)	$	63,554

					Elimination of
	Manufacturing		Distribution		Intercompany Sales			Total
Industrial	$	6,692	$	1,048	$	(709	)	$	7,031
Land-based transmissions		16,287		4,606		(4,956	)	$	15,937
Marine and propulsion systems		25,816		14,544		(11,022	)	$	29,338
Other		202		4,109		(704	)	$	3,607
Total	$	48,997	$	24,307	$	(17,391	)	$	55,913

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	September 29, 2023			June 30, 2023
Assets
Manufacturing segment assets	$	374,546		$	381,668
Distribution segment assets		64,812			69,213
Corporate assets and elimination of intercompany assets		(161,377	)		(161,700	)
	$	277,981		$	289,181

Note I - Intangible Assets - Estimated Intangibles Amortization Expense (Details) $ in Thousands	Sep. 29, 2023 USD ($)
2024	$ 2,517
2025	3,191
2026	2,247
2027	1,495
2028	1,346
2029	721
Thereafter	$ 0

Note J - Long Term Debt (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Debt [Table Text Block]

	September 29, 2023			June 30, 2023
Credit Agreement Debt
Revolving loans (expire June 2025)	$	10,633		$	7,094
Term loan (due March 2026)		11,000			11,500
Other		24			33
Subtotal		21,657			18,627
Less: current maturities		(2,002	)		(2,010	)
Total long-term debt	$	19,655		$	16,617

Note O - Derivative Financial Instruments (Details Textual) $ in Thousands, € in Millions	3 Months Ended	12 Months Ended
	Sep. 29, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 EUR (€)	Jun. 29, 2018 USD ($)
Equity, Including Portion Attributable to Noncontrolling Interest	$ 140,175	$ 145,517	$ 124,768	$ 131,188
Cash Flow Hedge Gain (Loss) to be Reclassified within 12 Months	$ 284
Interest Rate Swap [Member]
Derivative, Number of Instruments Held	1
Interest Rate Swap [Member] \| Cash Flow Hedging [Member] \| Designated as Hedging Instrument [Member] \| Bank of Montreal [Member]
Derivative, Notional Amount	$ 11,000					$ 20,000
Equity, Including Portion Attributable to Noncontrolling Interest	682	688
Euro Denominated Revolving Loan [Member] \| Net Investment Hedging [Member] \| Designated as Hedging Instrument [Member]
Derivative, Notional Amount \| €					€ 13
Derivative, Gain (Loss) on Derivative, Net	$ (1,494)	$ (1,272)

Note O - Derivative Financial Instruments (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

	Balance Sheet Location	September 29, 2023		June 30, 2023
Derivative designated as hedge:
Interest rate swap	Other current assets	$	268	$	292
Interest rate swap	Other noncurrent assets		205		187

Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location [Table Text Block]

	Statement of Operations and Comprehensive	For the Quarter Ended
	(Loss) Income Location	September 29, 2023			September 30, 2022
Derivative designated as hedge:
Interest rate swap	Interest expense	$	71		$	84
Interest rate swap	Unrealized loss on hedges		(6	)		349
Net investment hedge	Unrealized loss on hedges		222			444

Note G - Pension and Other Postretirement Benefit Plans (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Net Benefit Costs [Table Text Block]

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Pension Benefits:
Service cost	$	94		$	101
Prior service cost		-			8
Interest cost		896			868
Expected return on plan assets		(1,048	)		(1,060	)
Amortization of transition obligation		10			9
Amortization of prior service cost		9			9
Amortization of actuarial net loss		16			10
Net periodic benefit cost	$	(24	)	$	(55	)

Postretirement Benefits:
Service cost	$	2		$	2
Interest cost		48			53
Amortization of prior service cost		(22	)		(69	)
Amortization of actuarial net loss		(155	)		(10	)
Net periodic benefit gain	$	(127	)	$	(24	)

Note P - Impact of Accounting Method Change

3 Months Ended

Sep. 29, 2023

Accounting Standards Update and Change in Accounting Principle [Text Block]

P.	IMPACT OF ACCOUNTING METHOD CHANGE

The following tables summarize the effects of the Accounting change described in Note A on the Company’s condensed consolidated statement of operations and comprehensive loss, statement of cash flows and statement of changes in equity for the quarter ended September 30, 2022 and condensed consolidated balance sheet as of September 30, 2022. Certain prior year amounts pertaining to finance lease obligations have been reclassified for consistency with current year presentation.

CONDENSED CONSOLIDATED STATEMENT OF OPERATION AND COMPREHENSIVE LOSS

	September 30, 2022
	As Computed Under Previous Method			Effect of Accounting Change			As Reported Under New Method

Net sales	$	55,913		$	-		$	55,913
Cost of goods sold		42,616			-			42,616
Gross profit		13,297			-			13,297

Marketing, engineering and administrative expenses		15,090			-			15,090
Loss from operations		(1,793	)		-			(1,793	)

Other Income (expense):
Interest expense		(566	)		-			(566	)
Other income, net		(260	)		607			347
		(826	)		607			(219	)
Income before income taxes and noncontrolling interest		(2,619	)		607			(2,012	)

Income tax expense		(688	)		-			(688	)
Net loss		(1,931	)		607			(1,324	)
Less: Net loss attributable to noncontrolling interest, net of tax		(98	)		-			(98	)
Net loss attributable to Twin Disc	$	(2,029	)	$	607		$	(1,422	)

Loss per share data:
Basic loss per share attributable to Twin Disc common shareholders	$	(0.15	)	$	0.04		$	(0.11	)
Diluted loss per share attributable to Twin Disc common shareholders	$	(0.15	)	$	0.04		$	(0.11	)

Weighted average shares outstanding data:
Basic shares outstanding		13,407			-			13,407
Diluted shares outstanding		13,407			-			13,407

Comprehensive income (loss)
Net loss	$	(1,931	)	$	607		$	(1,324	)
Benefit plan adjustments, net of income taxes of $9		518			(607	)		(89	)
Foreign currency translation adjustment		(6,290	)		-			(6,290	)
Unrealized loss on hedges, net of income taxes of $0, respectively		793			-			793
Comprehensive loss		(6,910	)		-			(6,910	)
Less: Comprehensive income attributable to noncontrolling interest		136			-			136

Comprehensive loss attributable to Twin Disc	$	(7,046	)	$	-		$	(7,046	)

CONDENSED ONSOLIDATED CONDENSED BALANCE SHEET

	September 30, 2022
	As Computed Under Previous Method			Effect of Accounting Change			As Reported Under New Method
ASSETS
Current assets:
Cash	$	13,214		$	-		$	13,214
Trade accounts receivable, net		40,007			-			40,007
Inventories		128,100			-			128,100
Assets held for sale		5,769			-			5,769
Prepaid expenses		8,207			-			8,207
Other		6,521			-			6,521
Total current assets		201,818			-			201,818

Property, plant and equipment, net		38,989			-			38,989
Right-of-use assets operating leases		11,492			-			11,492
Intangible assets, net		11,560			-			11,560
Deferred income taxes		2,846			-			2,846
Other assets		2,846			-			2,846

Total assets	$	269,551		$	-		$	269,551

LIABILITIES AND EQUITY
Current liabilities:
Current maturities of long-term debt	$	2,000		$	-		$	2,000
Accounts payable		30,706			-			30,706
Accrued liabilities		49,158			-			49,158
Total current liabilities		81,864			-			81,864

Long-term debt		35,112			-			35,112
Lease obligations		9,483			-			9,483
Accrued retirement benefits		9,860			-			9,860
Deferred income taxes		3,422			-			3,422
Other long-term liabilities		5,042			-			5,042
Total liabilities		144,783			-			144,783

Twin Disc shareholders' equity:
Preferred shares authorized: 200,000; issued: none; no par value		-			-			-
Common shares authorized: 30,000,000; issued: 14,632,802; no par value		41,285			-			41,285
Retained earnings		133,002			(24,505	)		108,497
Accumulated other comprehensive loss		(37,103	)		24,505			(12,598	)
		137,184			-			137,184
Less treasury stock, at cost (845,670 shares, respectively)		12,964			-			12,964

Total Twin Disc shareholders' equity		124,220			-			124,220

Noncontrolling interest		548			-			548
Total equity		124,768			-			124,768

Total liabilities and equity	$	269,551		$	-		$	269,551

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS

	September 30, 2022
	As Computed Under Previous Method			Effect of Accounting Change			As Reported Under New Method

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(1,931	)	$	607		$	(1,324	)
Adjustments to reconcile net loss to net cash provided by used activities:
Depreciation and amortization		2,140			-			2,140
Gain on sale of assets		(42	)		-			(42	)
Restructuring expenses		(68	)		-			(68	)
Provision for deferred income taxes		(1,623	)		-			(1,623	)
Stock compensation expense		864			-			864
Net change in operating assets and liabilities		(36	)		(607	)		(643	)

Net cash used by operating activities		(696	)		-			(696	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant, and equipment		(2,237	)		-			(2,237	)
Proceeds from sale of fixed assets		2			-			2
Proceeds on note receivable		-			-			-
Other, net		534			-			534

Net cash used by investing activities		(1,701	)		-			(1,701	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under revolving loan arrangements		20,221			-			20,221
Repayments of revolving loan arrangements		(18,685	)		-			(18,685	)
Repayments of other long-term debt		(651	)		132			(519	)
Payments of finance lease obligations		-			(132	)		(132	)
Payments of withholding taxes on stock compensation		(168	)		-			(168	)

Net cash provided by financing activities		717			-			717

Effect of exchange rate changes on cash		2,373			-			2,373

Net change in cash		693			-			693

Cash:
Beginning of period		12,521			-			12,521

End of period	$	13,214		$	-		$	13,214

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

	September 30, 2022
	As Computed Under Previous Method			Effect of Accounting Change			As Reported Under New Method
Retained earnings
Balance at June 30, 2022		135,031			(25,112	)		109,919
Net loss attributable to Twin Disc		(2,029	)		607			(1,422	)
Balance at September 30, 2022	$	133,002		$	(24,505	)	$	108,497

Accumulated other comprehensive loss
Balance at June 30, 2022		(32,086	)		25,112			(6,974	)
Translation adjustments		(6,328	)		-			(6,328	)
Benefit plan adjustments, net of tax		518			(607	)		(89	)
Unrealized gain on hedges, net of tax		793			-			793
Balance at September 30, 2022	$	(37,103	)	$	24,505		$	(12,598	)

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(ii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(2)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (h)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 11.M.Q2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480530/250-10-S99-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (i)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479832/842-10-65-5

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (f)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479832/842-10-65-5

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
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Note B - Inventories (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Inventory, Current [Table Text Block]

	September 29, 2023		June 30, 2023
Inventories:
Finished parts	$	63,087	$	66,956
Work in process		22,008		23,374
Raw materials		41,141		41,600
	$	126,236	$	131,930

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,083)	$ (1,324)
Adjustments to reconcile net loss to net cash provided by used activities:
Depreciation and amortization	2,488	2,140
Gain on sale of assets	(16)	(42)
Restructuring expenses	(57)	(68)
Provision for deferred income taxes	97	(1,623)
Stock compensation expense	1,140	864
Net change in operating assets and liabilities	4,134	(643)
Net cash used by operating activities	9,802	(696)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisition of property, plant, and equipment	(3,690)	(2,237)
Proceeds from sale of fixed assets	0	2
Other, net	45	534
Net cash used by investing activities	(3,645)	(1,701)
CASH FLOWS FROM FINANCING ACTIVITIES:
Borrowings under revolving loan arrangements	27,184	20,221
Repayments of revolving loan arrangements	(23,423)	(18,685)
Repayments of other long-term debt	(508)	(519)
Payments of finance lease obligations	(847)	(132)
Payments of withholding taxes on stock compensation	(1,763)	(168)
Net cash provided by financing activities	643	717
Effect of exchange rate changes on cash	365	2,373
Net change in cash	7,165	693
Cash:
Beginning of period	13,263	12,521
End of period	20,428	13,214
Boat Management System Product Line [Member]
Adjustments to reconcile net loss to net cash provided by used activities:
Loss on sale of boat management product line and related inventory	$ 3,099	$ 0

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares $ / shares in Thousands	Sep. 29, 2023	Jun. 30, 2023
Preferred Shares, Authorized (in shares)	200,000	200,000
Preferred Shares, Issued (in shares)	0	0
Preferred Shares, No Par Value (in dollars per share)	$ 0	$ 0
Common shares, authorized (in shares)	30,000,000	30,000,000
Common shares, shares issued (in shares)	14,632,802	14,632,802
Common shares, no par value (in dollars per share)	$ 0	$ 0
Treasury Stock, Common, Shares (in shares)	674,354	814,734

Note M - Earnings Per Share

3 Months Ended

Sep. 29, 2023

Earnings Per Share [Text Block]

M.	Earnings Per Share

The Company calculates basic earnings per share based upon the weighted average number of common shares outstanding during the period, while the calculation of diluted earnings per share includes the dilutive effect of potential common shares outstanding during the period. The calculation of diluted earnings per share excludes all potential common shares if their inclusion would have an anti-dilutive effect. Certain restricted stock award recipients have a non-forfeitable right to receive dividends declared by the Company and are therefore included in computing earnings per share pursuant to the two-class method.

As discussed in Note A, during the fourth quarter of 2023, the Company changed its accounting method related to the recognition of actuarial gains and losses for its pension plans. Under the new method, actuarial gains and losses are recognized in net periodic benefit costs upon annual remeasurement in the fourth quarter, or on an interim basis as triggering events warrant remeasurement. These changes have been applied retrospectively to prior years. See Notes A, G, K, and P for further information regarding the impact of the change in accounting principle on the Company’s consolidated financial statements.

The components of basic and diluted earnings per share were as follows:

				As Adjusted
	September 29, 2023			September 30, 2022
Basic:
Net loss	$	(1,083	)	$	(1,324	)
Less: Net earnings attributable to noncontrolling interest		(90	)		(98	)
Less: Undistributed earnings attributable to unvested shares		-			-
Net loss attributable to Twin Disc		(1,173	)		(1,422	)

Weighted average shares outstanding - basic		13,527			13,407

Basic Loss Per Share:
Net loss per share - basic	$	(0.09	)	$	(0.11	)

Diluted:
Net loss	$	(1,083	)	$	(1,324	)
Less: Net earnings attributable to noncontrolling interest		(90	)		(98	)
Less: Undistributed earnings attributable to unvested shares		-			-
Net loss attributable to Twin Disc		(1,173	)		(1,422	)

Weighted average shares outstanding - basic		13,527			13,407
Effect of dilutive stock awards		-			-
Weighted average shares outstanding - diluted		13,527			13,407

Diluted Loss Per Share:
Net loss per share - diluted	$	(0.09	)	$	(0.11	)

The following potential common shares were excluded from diluted EPS for the quarter ended September 29, 2023 because they were anti-dilutive: 265.0 related to the Company’s unvested PSAs, 5.2 related to the Company’s unvested PSUA awards, 108.5 related to the Company’s unvested RS awards, and 72.6 related to the Company’s unvested RSUs.

The following potential common shares were excluded from diluted EPS for the quarter ended September 30, 2022 because they were anti-dilutive: 320.8 related to the Company’s unvested PSAs, 181.2 related to the Company’s unvested RS awards, and 51.2 related to the Company’s unvested RSUs.

Note I - Intangible Assets

3 Months Ended

Sep. 29, 2023

Goodwill and Intangible Assets Disclosure [Text Block]

I.	Intangible Assets

As of September 29, 2023, the following acquired intangible assets have definite useful lives and are subject to amortization:

	Net Book Value Rollforward									Net Book Value By Asset Type
	Gross Carrying Amount			Accumulated Amortization / Impairment			Net Book Value			Customer Relationships			Technology Know-how			Trade Name			Other
Balance at June 30, 2023	$	31,925		$	(19,288	)	$	12,637		$	6,553		$	2,422		$	668		$	2,994
Addition		-			-			-			-			-			-			-
Reduction		(89	)		-			(89	)		-			-			-			(89	)
Amortization		-			(819	)		(819	)		(312	)		(282	)		(39	)		(186	)
Translation adjustment		(211	)		-			(212	)		(197	)		(110	)		22			73
Balance at September 29, 2023	$	31,625		$	(20,107	)	$	11,517		$	6,044		$	2,030		$	651		$	2,792

Other intangibles consist mainly of computer software. Amortization is recorded on the basis of straight-line or accelerated, as appropriate, over the estimated useful lives of the assets.

The weighted average remaining useful life of the intangible assets included in the table above is approximately 5 years.

Intangible amortization expense was $819 and $698 for the quarters ended September 29, 2023, and September 30, 2022, respectively. Estimated intangible amortization expense for the remainder of fiscal 2024 and each of the next five fiscal years is as follows:

Fiscal Year
2024	$	2,517
2025		3,191
2026		2,247
2027		1,495
2028		1,346
2029		721
Thereafter		0

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022	Jun. 30, 2022
Current assets:
Cash	$ 20,428	$ 13,263	$ 13,214
Trade accounts receivable, net	39,756	54,760	40,007
Inventories	126,236	131,930	128,100
Assets held for sale	4,559	2,968	5,769
Prepaid expenses	9,466	8,459	8,207
Other	8,763	8,326	6,521
Total current assets	209,208	219,706	201,818
Property, plant and equipment, net	40,065	38,650	38,989
Right-of-use assets operating leases	12,093	13,133	11,492
Intangible assets, net	11,517	12,637	11,560
Deferred income taxes	2,204	2,244	2,846
Other assets	2,894	2,811	2,846
Total assets	277,981	289,181	269,551
Current liabilities:
Current maturities of long-term debt	2,002	2,010	2,000
Accounts payable	29,584	36,499	30,706
Accrued liabilities	60,632	61,586	49,158
Total current liabilities	92,218	100,095	81,864
Long-term debt	19,655	16,617	35,112
Lease obligations	9,896	10,811	9,483
Accrued retirement benefits	7,138	7,608	9,860
Deferred income taxes	3,150	3,280	3,422
Other long-term liabilities	5,749	5,253	5,042
Total liabilities	137,806	143,664	144,783
Twin Disc shareholders' equity:
Preferred shares authorized: 200,000; issued: none; no par value	0	0	0
Common shares authorized: 30,000,000; issued: 14,632,802; no par value	39,439	42,855	41,285
Retained earnings	119,126	120,299	108,497
Accumulated Other Comprehensive Income (Loss), Net of Tax	(8,621)	(5,570)	(12,598)
Equity before treasury stock	149,944	157,584	137,184
Less treasury stock, at cost (674,354 and 814,734 shares, respectively)	10,343	12,491	12,964
Total Twin Disc shareholders' equity	139,601	145,093	124,220
Noncontrolling interest	574	424	548
Total equity	140,175	145,517	124,768	$ 131,188
Total liabilities and equity	$ 277,981	$ 289,181	$ 269,551

Note J - Long Term Debt (Details Textual) $ in Thousands			3 Months Ended	12 Months Ended
Note J - Long Term Debt (Details Textual) $ in Thousands	Jun. 30, 2022	Mar. 04, 2019 USD ($)	Sep. 29, 2023 USD ($)	Jun. 30, 2019	Jun. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Jul. 22, 2020	Jun. 29, 2018 USD ($)
Long-Term Debt, Current Maturities			$ 2,002		$ 2,010	$ 2,000
Principal Paid on Sale Leaseback Liabilities			7
Cash Flow Hedging [Member] \| Designated as Hedging Instrument [Member] \| Interest Rate Swap [Member] \| Bank of Montreal [Member]
Derivative, Notional Amount			11,000					$ 20,000
Maximum [Member]
Sale Leaseback Transactions, Term (Year)				5 years
Sale Leaseback Transactions, Implied Interest Rate				25.00%
Minimum [Member]
Sale Leaseback Transactions, Term (Year)				3 years
Sale Leaseback Transactions, Implied Interest Rate				7.00%
BMO [Member] \| The 2018 Credit Agreement [Member]
Debt Instrument, Percentage of Equity Interest in Domestic Subsidiaries Pledged							100.00%
Debt Instrument, Percentage of Equity Interest in Foreign Subsidiaries Pledged							65.00%
Debt Instrument, Debt Default, Percentage of Letter of Credit Obligations Required to Cash Collateralize							105.00%
Long-Term Debt, Current Maturities			$ 2,000
BMO [Member] \| The 2018 Credit Agreement [Member] \| Term Loan [Member]
Debt Agreement, Maximum Borrowing Capacity		$ 20,000
Debt Instrument, Periodic Payment, Total		$ 500
Debt Instrument, Interest Rate During Period			6.73%
BMO [Member] \| The 2018 Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Agreement, Maximum Borrowing Capacity								35,000
Line of Credit Facility, Maximum Borrowing Capacity								$ 50,000
Debt Instrument, Interest Rate During Period			5.47%
Line of Credit Facility, Current Borrowing Capacity			$ 37,665
Line of Credit Facility, Remaining Borrowing Capacity			27,032
BMO [Member] \| The 2018 Credit Agreement [Member] \| Revolving Credit Facility [Member] \| Maximum [Member]
Debt Instrument, Covenant, Maximum Cash Dividends			3,000
BMO [Member] \| The 2018 Credit Agreement [Member] \| Revolving Credit Facility [Member] \| Minimum [Member] \| London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	1.25%
BMO [Member] \| The Ninth Amendment [Member] \| Term Loan [Member]
Debt Instrument, Covenant, Minimum Tangible Net Worth Plus Half of Net Income			100,000
BMO [Member] \| The Ninth Amendment [Member] \| Term Loan [Member] \| Maximum [Member] \| London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	2.875%
BMO [Member] \| The Ninth Amendment [Member] \| Term Loan [Member] \| Minimum [Member] \| London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	1.375%
BMO [Member] \| The Ninth Amendment [Member] \| Unused Revolving Credit Commitment [Member] \| Maximum [Member] \| London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	0.15%
BMO [Member] \| The Ninth Amendment [Member] \| Unused Revolving Credit Commitment [Member] \| Minimum [Member] \| London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	0.10%
BMO [Member] \| The Ninth Amendment [Member] \| Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 40,000
BMO [Member] \| The Ninth Amendment [Member] \| Revolving Credit Facility [Member] \| Maximum [Member]
Total Funded Debt To EBITDA Allowable Ratio			3.5
Fixed Charge Coverage Ratio			1.1
BMO [Member] \| The Ninth Amendment [Member] \| Revolving Credit Facility [Member] \| Maximum [Member] \| London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	2.75%

Note L - Assets Held for Sale (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Dec. 30, 2022	Sep. 30, 2022	Mar. 25, 2022
Proceeds from Sale of Property, Plant, and Equipment	$ 0		$ 2
Gain (Loss) on Disposition of Assets	16		42
Boat Management System Product Line [Member]
Inventory Write-down	$ 2,100
Property, Plant, and Equipment Reclassified to Assets Held for Sale [Member]
Increase (Decrease) in Asset, Held-for-Sale			$ 2,801
Propeller Machining Plant and Office in Switzerland [Member]
Proceeds from Sale of Property, Plant, and Equipment		$ 7,150
Gain (Loss) on Disposition of Assets		$ 4,161
Employee Severance [Member]
Impairment of Long-Lived Assets to be Disposed of				$ 4,267

Note H - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022
Effective Income Tax Rate Reconciliation, Percent		101.70%	26.30%
Income (Loss) from Continuing Operations before Income Taxes, Foreign		$ 3,200	$ 2,080
Income Tax Expense (Benefit)	$ 546	546	(688)
Income (Loss) from Continuing Operations before Income Taxes, Domestic		(3,700)	542
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (537)	(537)	(2,012)
Unrecognized Tax Benefits that Would Impact Effective Tax Rate		867
Foreign Tax Authority [Member]
Income Tax Expense (Benefit)		$ 516	702
Open Tax Year		2018 2019 2020 2021 2022 2023
Foreign Tax Authority [Member] \| Tax and Customs Administration, Netherlands [Member]
Open Tax Year		2019
Domestic Tax Authority [Member]
Income Tax Expense (Benefit)		$ 30	$ 14

Note F - Stock-based Compensation

3 Months Ended

Sep. 29, 2023

Share-Based Payment Arrangement [Text Block]

F.	Stock-Based Compensation

Performance Stock Awards (“PSA”)

During the first quarter of fiscal 2024 and 2023, the Company granted a target number of 119.3 and 112.4 PSAs, respectively, to various employees of the Company, including executive officers. The fiscal 2024 PSAs will vest if the Company achieves performance-based target objectives relating to average return on invested capital and cumulative EBITDA (as defined in the PSA Grant Agreement), in the cumulative three fiscal year period ending June 30, 2026. These PSAs are subject to adjustment if the Company’s return on invested capital and cumulative EBITDA falls below or exceeds the specified target objective, and the maximum number of performance shares that can be awarded if the target objective is exceeded is 238.7.

The fiscal 2023 PSAs will vest if the Company achieves performance-based target objectives relating to average return on invested capital and cumulative EBITDA (as defined in the PSA Grant Agreement), in the cumulative three fiscal year period ending June 30, 2025. These PSAs are subject to adjustment if the Company’s return on invested capital and cumulative EBITDA falls below or exceeds the specified target objective, and the maximum number of performance shares that can be awarded if the target objective is exceeded is 224.8.

There were 334.1 and 433.2 unvested PSAs outstanding at September 29, 2023 and September 30, 2022, respectively. The fair value of the PSAs (on the date of grant) is expensed over the performance period for the shares that are expected to ultimately vest. Compensation expense of $53 and $230 was recognized for the quarters ended September 29, 2023 and September 30, 2022, respectively, related to PSAs. The weighted average grant date fair value of the unvested awards at September 29, 2023 was $11.48. At September 29, 2023, the Company had $2,303 of unrecognized compensation expense related to the unvested shares that would vest if the specified target objective was achieved for the fiscal 2024 and 2023 awards. The total fair value of PSAs vested as of September 29, 2023 and September 30, 2022 was $0.

Performance Stock Unit Awards (“PSUA”)

The PSUAs entitle an individual to shares of common stock of the Company or cash in lieu of shares of Company common stock if specific terms and conditions or restrictions are met through a specified date. During the first quarter of fiscal 2024 and 2023, the Company granted a target number of 10.5 and 0 PSUAs, respectively, to various individuals in the Company. The fiscal 2024 PSUAs will vest if the Company achieves performance-based target objectives relating to average return on invested capital and cumulative EBITDA (as defined in the PSUA Grant Agreement), in the cumulative three fiscal year period ending June 30, 2026. These PSUAs are subject to adjustment if the Company’s return on invested capital and cumulative EBITDA falls below or exceeds the specified target objective, and the maximum number of performance shares that can be awarded if the target objective is exceeded is 20.9.

There were 10.5 and 0 unvested PSUAs outstanding at September 29, 2023 and September 30, 2022, respectively. The fair value of the PSUAs (on the date of grant) is expensed over the performance period for the shares that are expected to ultimately vest. Compensation expense of $7 and $0 was recognized for the quarters ended September 29, 2023 and September 30, 2022, respectively, related to PSUAs. The weighted average grant date fair value of the unvested awards at September 29, 2023 was $12.15. At September 29, 2023, the Company had $120 of unrecognized compensation expense related to the unvested shares that would vest if the specified target objective was achieved for the fiscal 2024 awards. The total fair value of PSUAs vested as of September 29, 2023 and September 30, 2022 was $0.

Restricted Stock Awards (“RS”)

The Company has unvested RS awards outstanding that will vest if certain service conditions are fulfilled. The fair value of the RS grants is recorded as compensation expense over the vesting period, which is generally 1 to 3 years. During the first quarter of fiscal 2024 and 2023, the Company granted 81.5 and 129.4 service based restricted shares, respectively, to employees and non-employee directors. There were 260.2 and 356.3 unvested shares outstanding at September 29, 2023 and September 30, 2022, respectively. A total of 2.4 and 0 shares of restricted stock were forfeited during the three quarters ended September 29, 2023 and September 30, 2022, respectively. Compensation expense of $313 and $360 was recognized for the quarters ended September 29, 2023 and September 30, 2022, respectively. The total fair value of restricted stock grants vested as of September 29, 2023 and September 30, 2022 was $1,623 and $417, respectively. As of September 29, 2023, the Company had $1,727 of unrecognized compensation expense related to restricted stock which will be recognized over the next three years.

Restricted Stock Unit Awards (“RSU”)

The RSUs entitle an individual to shares of common stock of the Company or cash in lieu of shares of Company common stock if specific terms and conditions or restrictions are met through a specified date, generally three years from the date of grant or when performance conditions have been met. The fair value of the RSUs (on the date of grant) is recorded as compensation expense over the vesting period. During the first quarter of fiscal 2024 and 2023, the Company granted 7.1 and 72.4 of employment based RSUs, respectively. There were 136.8 and 130.9 unvested RSUs outstanding at September 29, 2023 and September 30, 2022, respectively. Compensation expense of $121 and $69 was recognized for the quarters ended September 29, 2023 and September 30, 2022, respectively. The total fair value of restricted stock units vested as of September 29, 2023 and September 30, 2022 was $0 and $40, respectively. The weighted average grant date fair value of the unvested awards at September 29, 2023 was $10.97. As of September 29, 2023, the Company had $663 of unrecognized compensation expense related to restricted stock which will be recognized over the next three years.

Note C - Warranty

3 Months Ended

Sep. 29, 2023

Product Warranty Disclosure [Text Block]

C.	Warranty

The Company engages in extensive product quality programs and processes, including actively monitoring and evaluating the quality of its suppliers. However, its warranty obligation is affected by product failure rates, the number of units affected by the failure and the expense involved in satisfactorily addressing the situation. The warranty reserve is established based on our best estimate of the amounts necessary to settle future and existing claims on products sold as of the balance sheet date. When evaluating the adequacy of the reserve for warranty costs, management takes into consideration the term of the warranty coverage, historical claim rates and costs of repair, knowledge of the type and volume of new products and economic trends. While we believe the warranty reserve is adequate and that the judgment applied is appropriate, such amounts estimated to be due and payable in the future could differ materially from what actually transpires. The following is a listing of the activity in the warranty reserve for the quarters ended September 29, 2023 and September 30, 2022:

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Reserve balance, beginning of period	$	3,476		$	3,329
Current period expense and adjustments		1,516			908
Payments or credits to customers		(821	)		(366	)
Translation		(11	)		(67	)
Reserve balance, end of period	$	4,160		$	3,804

The current portion of the warranty accrual ($3,409 and $3,331 as of September 29, 2023 and September 30, 2022, respectively) is reflected in accrued liabilities, while the long-term portion ($751 and $473 as of September 29, 2023 and September 30, 2022, respectively) is included in other long-term liabilities on the consolidated balance sheets.

Note O - Derivative Financial Instruments

3 Months Ended

Sep. 29, 2023

Derivative Instruments and Hedging Activities Disclosure [Text Block]

O.	Derivative Financial Instruments

From time to time, the Company enters into derivative instruments to manage volatility arising from risks relating to interest rates and foreign currency exchange rates. The Company does not purchase, hold or sell derivative financial instruments for trading purposes. The Company’s practice is to terminate derivative transactions if the underlying asset or liability matures or is sold or terminated, or if it determines the underlying forecasted transaction is no longer probable of occurring.

The Company reports all derivative instruments on its condensed consolidated balance sheets at fair value and establishes criteria for designation and effectiveness of transactions entered into for hedging purposes.

Interest Rate Swap Contracts

The Company has one outstanding interest rate swap contract as of September 29, 2023, with a notional amount of $11,000. It has been designated as a cash flow hedge in accordance with ASC 815, Derivatives and Hedging.

The primary purpose of the Company’s cash flow hedging activities is to manage the potential changes in value associated with interest payments on the Company’s SOFR-based indebtedness. The Company records gains and losses on interest rate swap contracts qualifying as cash flow hedges in accumulated other comprehensive loss to the extent that these hedges are effective and until the Company recognizes the underlying transactions in net earnings, at which time these gains and losses are recognized in interest expense on its condensed consolidated statements of operations and comprehensive (loss) income. Cash flows from derivative financial instruments are classified as cash flows from financing activities on the consolidated statements of cash flows. These contracts generally have original maturities of greater than twelve months.

Net unrealized after-tax gains related to cash flow hedging activities that were included in accumulated other comprehensive loss were ($682) and ($688) as of September 29, 2023, and June 30, 2023, respectively. The unrealized amounts in accumulated other comprehensive loss will fluctuate based on changes in the fair value of open contracts during each reporting period.

The Company estimates that $284 of net unrealized losses related to cash flow hedging activities included in accumulated other comprehensive loss as of September 29, 2023 will be reclassified into earnings within the next twelve months.

Derivatives Designated as Net Investment Hedges

The Company is exposed to foreign currency exchange rate risk related to its investment in net assets in foreign countries. During the fourth quarter of fiscal 2021, the Company designated its euro denominated Revolving Loan, with a notional amount of €13,000, as a net investment hedge to mitigate the risk of variability in its euro denominated net investments in wholly-owned foreign subsidiaries. All changes in the fair value of the euro revolver were then recorded in accumulated other comprehensive loss along with the foreign currency translation adjustments on those foreign investments. Net unrealized after-tax income (loss) related to net investment hedging activities that were included in accumulated other comprehensive loss were ($1,494) and ($1,272) as of September 29, 2023 and June 30, 2023, respectively.

Fair Value of Derivative Instruments

The fair value of derivative instruments included in the condensed consolidated balance sheets were as follows:

	Balance Sheet Location	September 29, 2023		June 30, 2023
Derivative designated as hedge:
Interest rate swap	Other current assets	$	268	$	292
Interest rate swap	Other noncurrent assets		205		187

The impact of the Company’s derivative instruments on the condensed consolidated statements of operations and comprehensive (loss) income for the quarters ended September 29, 2023 and September 30, 2022, respectively, was as follows:

	Statement of Operations and Comprehensive	For the Quarter Ended
	(Loss) Income Location	September 29, 2023			September 30, 2022
Derivative designated as hedge:
Interest rate swap	Interest expense	$	71		$	84
Interest rate swap	Unrealized loss on hedges		(6	)		349
Net investment hedge	Unrealized loss on hedges		222			444

Note G - Pension and Other Postretirement Benefit Plans (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022
Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, after Tax		$ 171	$ 89
Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, Tax	$ 5	5	$ 9
Pension Plan [Member]
Defined Benefit Plan, Expected Future Employer Contributions, Current Fiscal Year		645
Defined Benefit Plan, Plan Assets, Contributions by Employer		$ 182

Note I - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Amortization of Intangible Assets	$ 819	$ 698

Note A - Basis of Presentation

3 Months Ended

Sep. 29, 2023

Significant Accounting Policies [Text Block]

A.	Basis of Presentation

The unaudited condensed consolidated financial statements have been prepared by Twin Disc, Incorporated (the “Company”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and, in the opinion of the Company, include adjustments, consisting primarily of normal recurring items, necessary for a fair statement of results for each period. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such SEC rules and regulations. The Company believes that the disclosures made are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report filed on Form 10-K for June 30, 2023. The year-end condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by accounting principles generally accepted in the United States.

The Company's reporting period ends on the last Friday of the quarterly calendar period. The Company's fiscal year ends on June 30, regardless of the day of the week on which June 30 falls.

Change in Accounting Method

During the fourth quarter of fiscal year 2023, the Company changed its accounting method related to the recognition of actuarial gains and losses for the Company’s pension and postretirement benefit plans (the “Accounting change”). Prior to the Accounting change, actuarial gains and losses were recognized as a component of Accumulated other comprehensive income (loss) upon annual remeasurement and were amortized into earnings in future periods when they exceeded the accounting corridor, a defined range within which amortization of net gains and losses is not required. Under the Accounting change, the accounting corridor of 10% of the greater of the projected benefit obligation and plan assets was modified to add full, immediate recognition above a second 20% threshold. Although the decision to make the Accounting change occurred in the fourth quarter of fiscal year 2023, the actual accounting method change was applied to all calculations for fiscal year end 2023, and retroactively applied to all other amounts presented in this Form 10-Q.

Under the new accounting method, actuarial gains and losses are recognized in net periodic benefit cost through a modified mark-to-market (expense) benefit upon annual remeasurement in the fourth quarter, or on an interim basis as triggering events warrant remeasurement. The method for recognizing prior service credits (charges) as a component of Accumulated other comprehensive income (loss) and amortized into earnings in future periods is not changing. With respect to the recognition of actuarial gains and losses, while the historical principle was acceptable, the Company believes the Accounting change is preferable as it better aligns with fair value principles by recognizing the effects of economic and interest rate changes in plan assets and liabilities in the year in which the gains and losses are incurred to the degree such accumulated gains and losses exceed the new 20% threshold in addition to amortizing the amounts between the 10% and 20% thresholds over time. The Accounting change has been applied retrospectively to prior years and amounts presented. As of July 1, 2022, the cumulative effect of the change resulted in $25.1 million decrease to retained earnings and a corresponding $25.1 million increase to Accumulated other comprehensive income (loss), both net of tax of $0 ($7.9 million in deferred tax asset offset by $7.9 million valuation allowance).

See Notes G, K, M and P for further information regarding the impact of the Accounting change on the Company’s current and prior consolidated financial statements.

Recently Adopted Accounting Standards

In March 2020 and January 2021, the FASB issued guidance (ASU 2020-04 and ASU 2021-01, respectively), intended to provide optional expedients and exceptions for applying generally accepted accounting principles to contracts, hedging relationships, and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued. The amendments in this guidance are effective beginning on March 12, 2020, and the Company may elect to apply the amendments prospectively through December 31, 2022. The adoption of this guidance did not have a material impact on the Company’s financial statements.

In June 2016, the FASB issued updated guidance (ASU 2016-13) and also issued subsequent amendments to the initial guidance under ASU 2018-19, ASU 2019-04, ASU 2019-05 and ASU 2019-10 (collectively ASC 326). ASC 326 requires the measurement and recognition of expected credit losses for financial assets held at amortized cost. This replaces the existing incurred loss model with an expected loss model and requires the use of forward-looking information to calculate credit loss estimates. The amendments in this guidance are effective for filers, excluding smaller reporting companies, for fiscal years beginning after December 15, 2019, and for smaller reporting companies for fiscal years beginning after December 15, 2022 (the Company’s fiscal 2024), with early adoption permitted for certain amendments. ASC 326 must be adopted by applying a cumulative effect adjustment to retained earnings. The adoption of this guidance did not have a material impact on the Company’s financial statements.

Special Note Regarding Smaller Reporting Company Status

Under SEC Release 33-10513; 34-83550, Amendments to Smaller Reporting Company Definition, the Company qualifies as a smaller reporting company and accordingly, it has scaled some of its disclosures of financial and non-financial information in this quarterly report. The Company will continue to determine whether to provide additional scaled disclosures of financial or non-financial information in future quarterly reports, annual reports and/or proxy statements if it remains a smaller reporting company under SEC rules.

Note M - Earnings Per Share (Tables)

3 Months Ended

Sep. 29, 2023

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

				As Adjusted
	September 29, 2023			September 30, 2022
Basic:
Net loss	$	(1,083	)	$	(1,324	)
Less: Net earnings attributable to noncontrolling interest		(90	)		(98	)
Less: Undistributed earnings attributable to unvested shares		-			-
Net loss attributable to Twin Disc		(1,173	)		(1,422	)

Weighted average shares outstanding - basic		13,527			13,407

Basic Loss Per Share:
Net loss per share - basic	$	(0.09	)	$	(0.11	)

Diluted:
Net loss	$	(1,083	)	$	(1,324	)
Less: Net earnings attributable to noncontrolling interest		(90	)		(98	)
Less: Undistributed earnings attributable to unvested shares		-			-
Net loss attributable to Twin Disc		(1,173	)		(1,422	)

Weighted average shares outstanding - basic		13,527			13,407
Effect of dilutive stock awards		-			-
Weighted average shares outstanding - diluted		13,527			13,407

Diluted Loss Per Share:
Net loss per share - diluted	$	(0.09	)	$	(0.11	)

Note N - Lease Obligations - Other Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Operating cash flows from operating leases	$ 924	$ 748
Operating cash flows from finance leases	73	201
Financing cash flows from finance leases	847	132
Right-of-use-assets obtained in exchange for lease obligations: Operating leases	15	528
Right-of-use-assets obtained in exchange for lease obligations: Finance leases	$ 484	$ 51
Weighted average remaining lease term (years): Operating leases (Year)	8 years 2 months 12 days	8 years 9 months 18 days
Weighted average remaining lease term (years): Finance lease (Year)	9 years 8 months 12 days	11 years 4 months 24 days
Weighted average discount rate: Operating leases	7.60%	7.20%
Weighted average discount rate: Finance leases	5.70%	5.20%

Note M - Earnings Per Share - Components of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022
Net loss	$ (1,083)	$ (1,083)	$ (1,324)
Less: Net earnings attributable to noncontrolling interest	$ (90)	(90)	(98)
Less: Undistributed earnings attributable to unvested shares		0	0
Net loss attributable to Twin Disc		$ (1,173)	$ (1,422)
Weighted average shares outstanding - basic (in shares)	13,527	13,527	13,407
Net loss per share - basic (in dollars per share)	$ (0.09)	$ (0.09)	$ (0.11)
Effect of dilutive stock awards (in shares)		0	0
Weighted average shares outstanding - diluted (in shares)	13,527	13,527	13,407
Net loss per share - diluted (in dollars per share)	$ (0.09)	$ (0.09)	$ (0.11)

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482662/260-10-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-10

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-11

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Note N - Lease Obligations

3 Months Ended

Sep. 29, 2023

Lessee, Operating and Finance Leases [Text Block]

N.	Lease Liabilities

The Company leases certain office and warehouse space, as well as production and office equipment.

The Company determines if an arrangement is a lease at contract inception. The lease term begins upon lease commencement, which is when the Company takes possession of the asset, and may include options to extend or terminate the lease when it is reasonably certain that such options will be exercised. As its lease agreements typically do not provide an implicit rate, the Company primarily uses an incremental borrowing rate based upon the information available at lease commencement. In determining the incremental borrowing rate, the Company considers its current borrowing rate, the term of the lease, and the economic environments where the lease activity is concentrated. Some of the Company’s leases contain non-lease components (e.g., common area, other maintenance costs, etc.) that relate to the lease components of the agreement. Non-lease components and the lease components to which they relate are accounted for as a single lease component.

The following table provides a summary of leases recorded on the condensed consolidated balance sheet.

	Balance Sheet Location	September 29, 2023		June 30, 2023
Lease Assets
Operating lease right-of-use assets	Right-of-use assets operating leases	$	12,093	$	13,133
Finance lease right-of-use assets	Property, plant and equipment, net		4,952	$	4,427

Lease Liabilities
Operating lease liabilities	Accrued liabilities	$	2,218	$	2,343
Operating lease liabilities	Lease obligations		9,896	$	10,811
Finance lease liabilities	Accrued liabilities		670	$	643
Finance lease liabilities	Other long-term liabilities		4,556	$	4,314

The components of lease expense were as follows:

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Finance lease cost:
Amortization of right-of-use assets	$	222		$	155
Interest on lease liabilities		73			64
Operating lease cost		893			711
Short-term lease cost		3			13
Variable lease cost		100			40
Total lease cost		1,291			983
Less: Sublease income		(20	)		(17	)
Net lease cost	$	1,271		$	966

Other information related to leases was as follows:

	For the Quarter Ended
	September 29, 2023			September 30, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	924		$	748
Operating cash flows from finance leases		73			201
Financing cash flows from finance leases		847			132
Right-of-use-assets obtained in exchange for lease obligations:
Operating leases		15			528
Finance leases		484			51
Weighted average remaining lease term (years):
Operating leases		8.2			8.8
Finance lease		9.7			11.4
Weighted average discount rate:
Operating leases		7.6	%		7.2	%
Finance leases		5.7	%		5.2	%

Approximate future minimum rental commitments under non-cancellable leases as of September 29, 2023 were as follows:

	Operating Leases			Finance Leases
2024	$	2,396		$	740
2025		2,143			806
2026		1,672			744
2027		1,608			679
2028		1,587			619
2029		1,572			476
Thereafter		5,602			2,655
Total future lease payments		16,580			6,719
Less: Amount representing interest		(4,466	)		(1,493	)
Present value of future payments	$	12,114		$	5,226

Note M - Earnings Per Share (Details Textual) - shares	3 Months Ended
Note M - Earnings Per Share (Details Textual) - shares	Sep. 29, 2023	Sep. 30, 2022
Performance Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	265,000	320,800
PSUA Award [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	5,200
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	108,500	181,200
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	72,600	51,200

Note C - Warranty (Details Textual) - USD ($) $ in Thousands	Sep. 29, 2023	Sep. 30, 2022
Product Warranty Accrual, Current	$ 3,409	$ 3,331
Product Warranty Accrual, Noncurrent	$ 751	$ 473

Note N - Lease Obligations - Future Minimum Rental Commitments Under Noncancelable Leases (Details) $ in Thousands	Sep. 29, 2023 USD ($)
2024, Operating Leases	$ 2,396
2024, Finance Leases	740
2025, Operating Leases	2,143
2025, Finance Leases	806
2026, Operating Leases	1,672
2026, Finance Leases	744
2027, Operating Leases	1,608
2027, Finance Leases	679
2028, Operating Leases	1,587
2028, Finance Leases	619
2029, Operating Leases	1,572
2029, Finance Leases	476
Thereafter, Operating Leases	5,602
Thereafter, Finance Leases	2,655
Total future lease payments, Operating Leases	16,580
Total future lease payments, Finance Leases	6,719
Less: Amount representing interest, Operating Leases	(4,466)
Less: Amount representing interest, Finance Leases	(1,493)
Present value of future payments, Operating Leases	12,114
Present value of future payments, Finance Leases	$ 5,226

Note P - Impact of Accounting Method Change - Adjustment to Financial Statements (Details) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022	Jun. 30, 2023
Benefit plan adjustments, income taxes	$ 5	$ 5	$ 9
Preferred Shares, Authorized (in shares)		200,000		200,000
Preferred Shares, Issued (in shares)		0		0
Preferred Shares, No Par Value (in dollars per share)		$ 0		$ 0
Common shares, authorized (in shares)		30,000,000		30,000,000
Common shares, shares issued (in shares)		14,632,802		14,632,802
Common shares, no par value (in dollars per share)		$ 0		$ 0
Treasury Stock, Common, Shares (in shares)		674,354		814,734

Note B - Inventories (Details Textual) - Boat Management System Product Line [Member] $ in Millions	3 Months Ended
	Sep. 29, 2023 USD ($)
Inventory Write-down	$ 2.1
UNITED STATES
Inventory Write-down	$ 1.6

Note K - Shareholders' Equity - Shareholders' Equity Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2023	Sep. 29, 2023	Sep. 30, 2022
Balance	$ 145,517	$ 145,517	$ 131,188
Net loss	(1,083)	(1,083)	(1,324)
Translation adjustments	(3,036)	(3,036)	(6,290)
Benefit plan adjustments, net of tax	(171)	(171)	(89)
Unrealized gain (loss) on hedges	216	216	793
Compensation expense		494	658
Stock awards, net of tax		(1,995)	(168)
Balance		140,175	124,768
Common Stock [Member]
Balance	42,855	42,855	42,551
Compensation expense		494	658
Stock awards, net of tax		(3,911)	(1,924)
Balance		39,439	41,285
Retained Earnings [Member]
Balance	120,299	120,299	109,919
Net loss		(1,173)	(1,422)
Balance		119,126	108,497
AOCI Attributable to Parent [Member]
Balance	(5,570)	(5,570)	(6,974)
Translation adjustments		(3,096)	(6,328)
Benefit plan adjustments, net of tax		(171)	(89)
Unrealized gain (loss) on hedges		216	793
Balance		(8,621)	(12,598)
Treasury Stock, Common [Member]
Balance	(12,491)	(12,491)	(14,720)
Stock awards, net of tax		2,148	1,756
Balance		(10,343)	(12,964)
Noncontrolling Interest [Member]
Balance	$ 424	424	412
Net loss		90	98
Translation adjustments		60	38
Balance		$ 574	$ 548

Note P - Impact of Accounting Method Change (Tables)

3 Months Ended

Sep. 29, 2023