Income Taxes (Tables)

12 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

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

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,
	2023			2022			2021
Domestic	$	(17,489	)	$	(14,092	)	$	(8,448	)
Foreign		10,701			12,090			3,889
Total loss before provision for income taxes	$	(6,788	)	$	(2,002	)	$	(4,559	)

Schedule of provision for income taxes

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

	Years Ended June 30,
	2023		2022		2021
Current:
Federal	$	—	$	—	$	—
State		—		25		17
Foreign		2,036		1,535		1,849
Total current	$	2,036	$	1,560	$	1,866
Deferred:
Federal		—		—		—
State		—		—		—
Foreign		456		1,785		(114	)
Total deferred		456		1,785		(114	)
Total provision for income taxes	$	2,492	$	3,345	$	1,752

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,
	2023			2022			2021
U.S. federal taxes (benefit):
At federal statutory rate	$	(1,426	)	$	(420	)	$	(958	)
State tax, net of federal benefit		—			25			17
Share-based compensation expense		1,189			592			879
Debt extinguishment		—			—			898
Research and development credits		(1,181	)		(415	)		(1,278	)
Foreign taxes		(164	)		(948	)		918
Deferred tax on foreign earnings		408			1,730			—
Global intangible low-taxed income		927			2,124			243
Change in valuation allowance		2,546			502			935
Other non-deductible permanent items		193			252			155
Other		—			(97	)		(57	)
Total provision for income taxes	$	2,492		$	3,345		$	1,752

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,
	2023			2022
Deferred tax assets:
Federal and state net operating losses	$	69,157		$	75,450
Accrued expenses and reserves		7,083			7,359
Lease liability		5,401			3,037
Deferred revenue		4,275			5,505
R&D credits		26,425			25,146
Share-based compensation expense		1,367			1,406
Capitalized research and development		13,042			1,440
Unicap		587			489
Fixed assets/intangibles		946			956
Section 163(j) interest		1,702			2,350
Other		245			228
Total deferred tax assets		130,230			123,366
Deferred tax liabilities:
Contract acquisition costs		(1,602	)		(1,521	)
Right of use assets		(4,941	)		(2,517	)
Deferred tax on foreign earnings		(1,547	)		(1,730	)
Total deferred tax liabilities		(8,090	)		(5,768	)
Valuation allowance		(123,528	)		(119,115	)
Net deferred tax liabilities	$	(1,388	)	$	(1,517	)

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,
	2023			2022			2021
Balance at beginning of year	$	19,810		$	18,765		$	16,996
Tax positions related to current year:
Additions		1,692			1,222			1,433
Tax positions related to prior years:
Additions		652			61			786
Reductions		(589	)		(238	)		(450	)
Balance at end of year	$	21,565		$	19,810		$	18,765