Income Taxes (Tables)

12 Months Ended

Jun. 30, 2021

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,
	2021			2020			2019
Domestic	$	(8,448	)	$	(1,811	)	$	(23,799	)
Foreign		3,889			7,501			9,455
Total worldwide	$	(4,559	)	$	5,690		$	(14,344	)

Schedule of provision for income taxes

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

	Years Ended June 30,
	2021			2020		2019
Current:
Federal	$	—		$	—	$	—
State		17			15		32
Foreign		1,849			1,495		2,140
Total current	$	1,866		$	1,510	$	2,172
Deferred:
Federal		—			—		—
State		—			—		—
Foreign		(114	)		353		(86	)
Total deferred		(114	)		353		(86	)
Total provision for income taxes	$	1,752		$	1,863	$	2,086

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,
	2021			2020			2019
U.S. federal taxes (benefit):
At federal statutory rate	$	(958	)	$	1,195		$	(3,012	)
State tax, net of federal benefit		17			15			32
Share-based compensation expense		879			810			1,128
Debt extinguishment		898			—			—
Other non-deductible permanent items		155			418			486
R&D credits		(1,278	)		(635	)		(877	)
Foreign taxes		918			273			(38	)
Other		(57	)		(69	)		58
Global Intangible Low-Taxed Income		243			1,185			1,924
Change in valuation allowance		935			(1,329	)		2,385
Total	$	1,752		$	1,863		$	2,086

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,
	2021			2020
Deferred tax assets:
Federal and state net operating losses	$	75,033		$	75,615
Accrued expenses and reserves		6,597			4,972
Lease liability		4,258			5,366
Deferred revenue		5,093			5,038
R&D Credits		24,340			22,843
Share-based compensation expense		1,096			1,337
Capitalized research and development		2,088			2,683
Unicap		1,827			2,105
Fixed assets/intangibles		1,055			1,199
Section 163(j) interest		1,817			1,823
Other		1,082			1,290
Total deferred tax assets		124,286			124,271
Deferred tax liabilities:
Contract acquisition costs		(1,174	)		(977	)
Right of use assets		(3,533	)		(4,508	)
Debt		(5,612	)		—
Total deferred tax liabilities		(10,319	)		(5,485	)
Valuation allowance		(113,476	)		(118,300	)
Net deferred tax assets	$	491		$	486

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,
	2021			2020			2019
Balance at beginning of year	$	16,996		$	16,280		$	15,299
Tax positions related to current year:
Additions		1,433			954			934
Tax positions related to prior years:
Additions		786			286			580
Reductions		(450	)		(524	)		(533	)
Balance at end of year	$	18,765		$	16,996		$	16,280