Income Taxes (Tables)

12 Months Ended

Jun. 30, 2020

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,
	2020			2019			2018
Domestic	$	(1,811	)	$	(23,799	)	$	(30,747	)
Foreign		7,501			9,455			7,726
Total worldwide	$	5,690		$	(14,344	)	$	(23,021	)

Schedule of provision for income taxes

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

	Years Ended June 30,
	2020		2019			2018
Current:
Federal	$	—	$	—		$	—
State		15		32			63
Foreign		1,495		2,140			785
Total current	$	1,510	$	2,172		$	848
Deferred:
Federal		—		—			—
State		—		—			—
Foreign		353		(86	)		30
Total deferred		353		(86	)		30
Total provision for income taxes	$	1,863	$	2,086		$	878

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

Income tax payable was $0.8 million, $1.6 million and $1.1 million at June 30, 2020, 2019 and 2018, respectively. 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,
	2020			2019			2018
U.S. federal taxes (benefit):
At federal statutory rate	$	1,195		$	(3,012	)	$	(6,446	)
State tax, net of federal benefit		15			32			63
Share-based compensation expense		810			1,128			1,712
Debt extinguishment		—			—			967
Other non-deductible permanent items		418			486			702
R&D credits		(635	)		(877	)		(142	)
Foreign taxes		273			(38	)		(1,295	)
Other		(69	)		58			(228	)
Transition Tax		—			—			3,348
Tax Cuts and Jobs Act		—			—			54,072
Global Intangible Low-Taxed Income		1,185			1,924			—
Change in valuation allowance		(1,329	)		2,385			(51,875	)
Total	$	1,863		$	2,086		$	878

Schedule of significant components of net deferred tax assets

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 were as follows (in thousands):

	June 30,
	2020			2019
Deferred tax assets:
Federal and state net operating losses	$	75,615		$	77,228
Accrued expenses and reserves		4,972			7,497
Lease liability		5,366			—
Deferred revenue		5,038			2,897
R&D Credits		22,843			22,108
Share-based compensation expense		1,337			1,327
Capitalized research and development		2,683			3,343
Unicap		2,105			1,953
Fixed assets/intangibles		1,199			1,323
Section 163(j) interest		1,823			1,857
Other		1,290			1,582
Total deferred tax assets		124,271			121,115
Deferred tax liabilities:
Contract acquisition costs		(977	)		(1,146	)
Right of use assets		(4,508	)		—
Total deferred tax liabilities		(5,485	)		(1,146	)
Valuation allowance		(118,300	)		(119,125	)
Net deferred tax assets	$	486		$	844

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,
	2020			2019			2018
Balance at beginning of year	$	16,280		$	15,299		$	15,819
Tax positions related to current year:
Additions		954			934			823
Tax positions related to prior years:
Additions		286			580			—
Reductions		(524	)		(533	)		(1,343	)
Balance at end of year	$	16,996		$	16,280		$	15,299