Income Taxes (Tables)

12 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

Schedule of components of income (loss) before provision for income taxes on the accompanying statements of operations and comprehensive loss

Income (loss) before provision for income taxes on the accompanying statements of operations and comprehensive loss included the following components (in thousands):

	Years Ended June 30,
	2022			2021			2020
Domestic	$	(14,092	)	$	(8,448	)	$	(1,811	)
Foreign		12,090			3,889			7,501
Total worldwide	$	(2,002	)	$	(4,559	)	$	5,690

Schedule of provision for income taxes

The provision for income taxes consisted of the following (in thousands):

	Years Ended June 30,
	2022		2021			2020
Current:
Federal	$	—	$	—		$	—
State		25		17			15
Foreign		1,535		1,849			1,495
Total current	$	1,560	$	1,866		$	1,510
Deferred:
Federal		—		—			—
State		—		—			—
Foreign		1,785		(114	)		353
Total deferred		1,785		(114	)		353
Total provision for income taxes	$	3,345	$	1,752		$	1,863

Schedule of reconciliation of income taxes at the statutory federal income tax rate to the provision for income taxes included in the accompanying consolidated statements of operations and comprehensive loss

A reconciliation of income taxes at the statutory federal income tax rate to the provision for income taxes included in the accompanying consolidated statements of operations and comprehensive loss is as follows (in thousands):

	Years Ended June 30,
	2022			2021			2020
U.S. federal taxes (benefit):
At federal statutory rate	$	(420	)	$	(958	)	$	1,195
State tax, net of federal benefit		25			17			15
Share-based compensation expense		592			879			810
Debt extinguishment		—			898			—
Other non-deductible permanent items		252			155			418
R&D credits		(415	)		(1,278	)		(635	)
Foreign taxes		(948	)		918			273
Other		(97	)		(57	)		(69	)
Deferred Tax on foreign earnings		1,730			—			—
Global Intangible Low-Taxed Income		2,124			243			1,185
Change in valuation allowance		502			935			(1,329	)
Total	$	3,345		$	1,752		$	1,863

Schedule of significant components of net deferred tax assets (liabilities)

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s net deferred tax assets (liabilities) were as follows (in thousands):

	June 30,
	2022			2021
Deferred tax assets:
Federal and state net operating losses	$	75,450		$	75,033
Accrued expenses and reserves		7,359			6,597
Lease liability		3,037			4,258
Deferred revenue		5,505			5,093
R&D Credits		25,146			24,340
Share-based compensation expense		1,406			1,096
Capitalized research and development		1,440			2,088
Unicap		489			1,827
Fixed assets/intangibles		956			1,055
Section 163(j) interest		2,350			1,817
Other		228			1,082
Total deferred tax assets		123,366			124,286
Deferred tax liabilities:
Contract acquisition costs		(1,521	)		(1,174	)
Right of use assets		(2,517	)		(3,533	)
Debt		—			(5,612	)
Deferred tax on foreign earnings		(1,730	)		—
Total deferred tax liabilities		(5,768	)		(10,319	)
Valuation allowance		(119,115	)		(113,476	)
Net deferred tax assets (liabilities)	$	(1,517	)	$	491

Schedule of aggregate changes in the balance of gross unrecognized tax benefits

The aggregate changes in the balance of gross unrecognized tax benefits were as follows (in thousands):

	Years Ended June 30,
	2022			2021			2020
Balance at beginning of year	$	18,765		$	16,996		$	16,280
Tax positions related to current year:
Additions		1,222			1,433			954
Tax positions related to prior years:
Additions		61			786			286
Reductions		(238	)		(450	)		(524	)
Balance at end of year	$	19,810		$	18,765		$	16,996