Exhibit 4.0
​
Effects of Restatement
The table below sets forth the consolidated balance sheets information, including the balances originally reported and the restated balances as of:
	7


	

	

	

	

	

	

	

	

	

	

	

	

	

	

	

	


			June 30, 2021
		June 30, 2020

	
			(in thousands, except for share and per share data)
		
			As previously reported
	    
	Restated
		% increase/ (decrease)
	   
	As previously reported
	   
	Restated
		% increase/ (decrease)

	Inventory - Current
		$
	      25,278 
		$
	      24,933 
		(1.4)%
		$
	      35,231 
		$
	      34,727 
		(1.4)%

	Inventory - Non-Current
			        7,164 
			        6,767 
		(5.5)%
			        6,524 
			        5,688 
		(12.8)%

	Accrued income taxes
			 1,635 
			1,709 
		4.5%
			 1,148 
			1,239 
		7.9%

	Deferred income taxes
			 347 
			 380 
		9.5%
			 112 
			 43 
		(61.6)%

	Retained Earnings
			94,345 
	 
		93,312 
		(1.1)%
	 
		79,444 
	 
		77,899 
		(1.9)%



​
Retained earning as of the beginning of fiscal 2019 has been adjusted by $894 related to the restatement of inventories ($902) net of tax effect of ($7).
​
The tables below set forth the consolidated statements of income information, including the balances originally reported and the restated balances for the fiscal years ended:
	

	

	

	

	

	

	

	


		June 30, 2021

		(in thousands, except for share and per share data)

		As previously
reported
	    
	Restated
	    
	% increase/ (decrease)

	Equipment Related  Expenses
	$
	 58,998 
		$
	 58,401 
		(1.0)%

	Cost of Sales
		63,884 
			63,287 
		(0.9)%

	Gross Profit
		50,151 
	 
		 50,748 
		1.2%

	Operating Income
		17,335 
	 
		 17,932 
		3.4%

	Income before Provision for Income Taxes
		17,330 
			17,927 
		3.4%

	Provision for Income Taxes
		 2,429 
			 2,514 
		3.5%

	Net Income
		14,901 
			 15,413 
		3.4%

								
	Income per share:
							
	Basic
	$
	0.41 
		$
	0.42 
		3.4%

	Diluted
	$
	0.41 
		$
	  0.42 
		3.4%



​
​



	7


	

	

	

	

	

	

	


		June 30, 2020

		(in thousands, except for share and per share data)

		As previously
reported
	    
	Restated
	     
	% increase/ (decrease)

	Equipment Related Expenses
	$
	 53,434 
		$
	 54,182 
		1.4%

	Cost of Sales
		57,767 
			   58,515 
		1.3%

	Gross Profit
		43,592 
	 
		    42,844 
		(1.7)%

	Operating Income
		10,813 
	 
		    10,065 
		(6.9)%

	Income before Provision for Income Taxes
		 10,804 
			10,056 
		(6.9)%

	Provision for Income Taxes
		 2,284 
			  2,261 
		(1.0)%

	Net Income
		 8,520 
	 
		7,795 
		(8.5)%

								
	Income per share:
							
	Basic
	$
	  0.23 
		$
	 0.21 
		(8.7)%

	Diluted
	$
	    0.23 
		$
	 0.21 
		(8.7)%



​
​
	

	

	

	

	

	

	

	


		June 30, 2019

		(in thousands, except for share and per share data)

		As previously
reported
	    
	Restated
	     
	% increase/ (decrease)

	Equipment Related Expenses
	$
	 55,240 
		$
	 54,930 
		(0.6)%

	Cost of Sales
		 59,042 
			 58,732 
	 
	(0.5)%

	Gross Profit
		 43,890 
	 
		44,200 
		0.7%

	Operating Income
		  13,466 
	 
		13,776 
		2.3%

	Income before Provision for Income Taxes
		 13,445 
			  13,755 
		2.3%

	Provision for Income Taxes
		  1,222 
			 1,274 
		4.3%

	Net Income
		12,223 
			   12,481 
		2.1%

								
	Income per share:
							
	Basic
	$
	    0.33 
		$
	  0.34 
		3.0%

	Diluted
	$
	 0.33 
		$
	 0.34 
		3.0%



​
The tables below sets forth the consolidated statements of cash flows information, including the balances originally reported and the restated balances for the fiscal years ended June 30:
		June 30, 2021

		(in thousands, except for share and per share data)

		As previously
reported
	    
	Restated
	     
	% increase/ (decrease)

	Net income
	$
	 14,901 
		$
	 15,413 
		3.4%

	Change to inventory obsolescence reserve
		 519 
			 (79)
		(115.2)%

	Deferred income taxes
		 235 
			 337 
		43.4%

	Changes in operating assets and liabilities:
							
	Accounts payable, accrued expenses, accrued salaries and wages, accrued income taxes
		 1,906 
	 
		1,889 
		(0.9)%

	Net Cash Provided by Operating Activities
		 22,987 
	 
		 22,987 
		0.0%



​



		June 30, 2020

		(in thousands, except for share and per share data)

		As previously
reported
	    
	Restated
	     
	% increase/ (decrease)

	Net income
	$
	 8,520 
		$
	 7,795 
		(8.5)%

	Change to inventory obsolescence reserve
		 (124)
			 624 
		(603.2)%

	Deferred income taxes
		 40 
			 (47)
		(217.5)%

	Changes in operating assets and liabilities:
							
	Accounts payable, accrued expenses, accrued salaries and wages, accrued income taxes
		 1,862 
	 
		 1,926 
		3.4%

	Net Cash Provided by Operating Activities
		10,305 
	 
		 10,305 
		0.0%



​
​
		June 30, 2019

		(in thousands, except for share and per share data)

		As previously
reported
	    
	Restated
	     
	% increase/ (decrease)

	Net income
	$
	 12,223 
		$
	 12,481 
		2.1%

	Change to inventory obsolescence reserve
		 (272)
			 (582)
		114.0%

	Deferred income taxes
		 755 
			  755 
		0.0%

	Changes in operating assets and liabilities:
							
	Accounts payable, accrued expenses, accrued salaries and wages, accrued income taxes
		1,528 
	 
		 1,580 
		3.4%

	Net Cash Provided by Operating Activities
		  8,653 
	 
		 8,653 
		0.0%



​