Balance Sheet Components (Tables)

12 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable, net

	June 30,
	2020			2019
	(in thousands)
Accounts receivable	$	43,394		$	48,401
Less: Allowance for price adjustments	(30,092		)	(24,075		)
Less: Allowance for doubtful accounts	(30		)	(30		)
Accounts receivable, net	$	13,272		$	24,296

Schedule of Inventory, Current

Inventories

	June 30,
	2020		2019
	(in thousands)
Raw materials	$	55,377	$	59,076
Work in-process	61,863		38,214
Finished goods	18,288		14,353
	$	135,528	$	111,643

Schedule of Other Current Assets

Other current assets

	June 30,
	2020			2019
	(in thousands)
VAT receivable	$	1,639	*	$	30,769
Other prepaid expenses	1,900			2,745
Prepaid insurance	1,520			939
Prepaid maintenance	587			481
Prepayments to supplier	938			583
Prepaid income tax	1,991			267
Customs deposit	163			114
Lease financing cost	—			825
Other receivables	69			379
	$	8,807		$	37,102

Property, Plant and Equipment

Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

 

Building	20 to 30 years
Manufacturing machinery and equipment	5 to 15 years
Equipment and tooling	5 years
Computer hardware and software	3 to 5 years
Office furniture and equipment	5 years
Leasehold and building improvements	2 to 20 years
Land use rights	50 years

Property, plant and equipment, net

	June 30,
	2020			2019
	(in thousands)
Land	$	4,877		$	4,877
Building	58,875			36,205
Manufacturing machinery and equipment	447,079			303,750
Equipment and tooling	25,398			20,739
Computer equipment and software	38,779			34,048
Office furniture and equipment	3,529			3,243
Leasehold improvements	68,224			53,597
Land use rights	8,502			8,760
	655,263			465,219
Less: accumulated depreciation	(291,515		)	(252,982		)
	363,748			212,237
Equipment and construction in progress	48,592			197,500
Property, plant and equipment, net	$	412,340		$	409,737

Schedule of Other Assets, Noncurrent

Other long-term assets

	June 30,
	2020		2019
	(in thousands)
Prepayments for property and equipment	$	2,242	$	4,846
Investments in privately held companies	100		700
Lease financing costs	—		1,758
Customs deposit	1,662		980
Other long-term deposits	850		889
Office leases deposits	766		1,031
Other	184		413
	$	5,804	$	10,617

Schedule of Finite-Lived Intangible Assets

Intangible assets, net

	June 30,
	2020			2019
	(in thousands)
Patents and technology rights	$	18,037		$	18,037
Trade name	268			268
Customer relationships	1,150			1,150
	19,455			19,455
Less: accumulated amortization	(2,954		)	(2,842		)
	16,501			16,613
Goodwill	269			269
Intangible assets, net	$	16,770		$	16,882

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated future minimum amortization expense of intangible assets is as follows (in thousands):

Year ending June 30,
2021	$	3,360
2022	3,360
2023	3,286
2024	3,249
2025	3,246
	$	16,501

Schedule of Accrued Liabilities

Accrued liabilities

	June 30,
	2020		2019
	(in thousands)
Accrued compensation and benefits	$	19,968	$	16,385
Warranty accrual	709		623
Stock rotation accrual	3,358		1,921
Accrued professional fees	5,868		1,721
Accrued inventory	775		857
Accrued facilities related expenses	1,831		4,233
Accrued financing lease costs	—		728
Accrued property, plant and equipment	11,039		11,527
Other accrued expenses	8,017		5,144
Customer deposit	2,813		351
ESPP payable	608		585
	$	54,986	$	44,075

Schedule of Product Warranty Liability

The activity in the warranty accrual, included in accrued liabilities is as follows:

	Year Ended June 30,
	2020			2019			2018
	(in thousands)
Beginning balance	$	623		$	535		$	1,866
Addition	895			236			(147		)
Released	—			—			(1,000		)
Utilization	(809		)	(148		)	(184		)
Ending balance	$	709		$	623		$	535

Stock Rotation Accrual

The activity in the stock rotation accrual, included in accrued liabilities is as follows:

	Year Ended June 30,
	2020			2019			2018
	(in thousands)
Beginning balance	$	1,921		$	1,750		$	1,871
Addition	9,441			5,267			2,714
Utilization	(8,004		)	(5,096		)	(2,835		)
Ending balance	$	3,358		$	1,921		$	1,750

Schedule of Other Long-Term Liabilities

Other long-term liabilities

	June 30,
	2020			2019
	(in thousands)
Deferred rent	$	—		$	65
Customer deposits	8,000		*	10,000		*
Computer software liabilities	1,897			3,701
Other	826			155
Other long-term liabilities	$	10,723		$	13,921

* Customer deposit from our customer A and customer B for securing future shipment from the Company. The Company reclassified $2.0 million of the customer deposit to short term accrued liabilities during the fiscal year ended June 30, 2020 since the repayment of this amount is due within a year.