v3.26.1
Restructuring Expense
12 Months Ended
Jun. 30, 2026
Restructuring and Related Activities [Abstract]  
Restructuring Expense

5. Restructuring Expense

During the year ended June 30, 2026, Covista recorded restructuring expense primarily driven by workforce reductions and prior real estate consolidations at Covista’s home office. We continue to incur restructuring charges or reversals related to exited leased space from previous restructuring actions. During the year ended June 30, 2025, Covista recorded restructuring expense primarily driven by workforce reductions, costs to exit certain course offerings, and prior real estate consolidations at Covista’s home office. During the year ended June 30, 2024, Covista recorded restructuring expense primarily driven by prior real estate consolidations at Covista’s home office. When estimating costs of exiting lease space, estimates are made which could differ materially from actual results and may result in additional restructuring charges or reversals in future periods. Termination benefit charges represent severance pay and benefits for employees impacted by workforce reductions. Restructuring expense by segment was as follows (in thousands):

Year Ended June 30, 2026

Real Estate
and Other

Termination
Benefits

Total

Chamberlain

$

98

 

$

1,926

 

$

2,024

Walden

 

715

 

715

Medical and Veterinary

120

 

735

 

855

Home Office

519

 

2,216

 

2,735

Total

$

737

$

5,592

$

6,329

Year Ended June 30, 2025

Real Estate
and Other

Termination
Benefits

Total

Chamberlain

$

974

 

$

938

 

$

1,912

Medical and Veterinary

215

 

239

 

454

Home Office

708

 

240

 

948

Total

$

1,897

$

1,417

$

3,314

Year Ended June 30, 2024

Real Estate
and Other

Termination
Benefits

Total

Walden

$

(776)

 

$

 

$

(776)

Medical and Veterinary

402

 

40

 

442

Home Office

2,204

 

 

2,204

Total

$

1,830

$

40

$

1,870

The following table summarizes the separation and restructuring plan activity for the years ended June 30, 2025 and 2026, for which cash payments are required (in thousands):

Liability balance as of June 30, 2024

$

Increase in liability (termination and other charges)

 

1,418

Reduction in liability (payments and adjustments)

 

(1,418)

Liability balance as of June 30, 2025

 

Increase in liability (termination and other charges)

 

5,592

Reduction in liability (payments and adjustments)

 

(4,068)

Liability balance as of June 30, 2026

$

1,524

These liability balances are recorded within accrued liabilities on the Consolidated Balance Sheets.