Balance Sheet Components

3 Months Ended

Sep. 30, 2011

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Balance Sheet Components

Accounts receivable:

	September 30, 2011			June 30, 2011
	(in thousands)
Accounts receivable	$	45,080		$	61,768
Less: Allowance for price adjustments	(19,556		)	(19,235		)
Less: Allowance for doubtful accounts	(90		)	(30		)
Accounts receivable, net	$	25,434		$	42,503

Inventories:

	September 30, 2011		June 30, 2011
	(in thousands)
Raw materials	$	32,327	$	30,713
Work in-process	10,204		20,513
Finished goods	10,778		14,025
	$	53,309	$	65,251

Property and equipment:

	September 30, 2011			June 30, 2011
	(in thousands)
Manufacturing machinery and equipment	$	112,149		$	107,555
Equipment and tooling	9,603			9,232
Computer equipment and software	11,969			11,906
Office furniture and equipment	1,597			1,597
Leasehold improvements	19,156			15,949
	154,474			146,239
Less accumulated depreciation and amortization	(44,230		)	(38,617		)
	110,244			107,622
Equipment and construction in progress	21,486			20,217
	$	131,730		$	127,839

Other long term assets:

	September 30, 2011		June 30, 2011
	(in thousands)
Prepayment for acquisition of wafer fabrication assets	$	5,000	$	5,000
Prepayments for property and equipment	1,004		2,086
Investment in a privately held company	100		—
Deposits on office leases	516		521
	$	6,620	$	7,607

Accrued liabilities:

	September 30, 2011		June 30, 2011
	(in thousands)
Accrued salaries and wages	$	2,741	$	2,322
Accrued vacation	1,110		1,383
Accrued bonuses	967		3,760
Warranty accrual	695		664
Stock rotation accrual	1,293		1,880
Accrued professional fees	951		1,101
ESPP payable	575		206
Customer deposits	270		204
Other accrued expenses	2,823		3,603
	$	11,425	$	15,123

A summary of the warranty accrual, which was included in accrued liabilities, is as follows:

	Three Months Ended
	September 30,
	2011			2010
	(in thousands)
Beginning balance	$	664		$	1,275
Charged to costs	260			72
Utilization	(229		)	(64		)
Ending balance	$	695		$	1,283

A summary of the stock rotation accrual, which was included in accrued liabilities, is as follows:

	Three Months Ended
	September 30,
	2011			2010
	(in thousands)
Beginning balance	$	1,880		$	513
Charged to statement of income	1,330			1,274
Utilization	(1,917		)	(45		)
Ending balance	$	1,293		$	1,742