Income Taxes (Tables)

12 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

Components of Loss before Provision for (Benefit from) Income Taxes

The components of loss before the provision for (benefit from) income taxes were as follows (in thousands):

	Year ended June 30,
	2020			2019			2018
Domestic	$	(31,038	)	$	(7,470	)	$	(7,185	)
Foreign		—			—			—
Total	$	(31,038	)	$	(7,470	)	$	(7,185	)

Components of Provision for (Benefit from) Income Taxes

The components of provision for (benefit from) income taxes were as follows (in thousands):

	Year ended June 30,
	2020		2019			2018
Current:
Federal	$	—	$	—		$	—
State		53		20			10
Foreign		—		—			—
Total current		53		20			10
Deferred:		—		—			—
Federal		—		(142	)		—
State		—		(34	)		—
Foreign		—		—			—
Total current		—		(176	)		—
Provision for (benefit from) income taxes	$	53	$	(156	)	$	10

Difference between Income Taxes Computed At Federal Statutory Rate and Provision for (Benefit from) Income Taxes

The items accounting for the difference between the income taxes computed at the federal statutory rate and the provision for (benefit from) income taxes consisted of the following (in thousands):

	Year ended June 30,
	2020			2019			2018
Expected benefit at U.S. federal statutory rate	$	(6,518	)	$	(1,569	)	$	(1,976	)
Stock-based compensation		(31,047	)		390			297
Federal and state R&D credits, net of    unrecognized benefit		(6,411	)		(2,111	)		(909	)
Deferred tax asset re-measurement due to    Tax Reform		—			—			12,227
Change in valuation allowance		43,716			3,029			(9,753	)
Other		313			105			124
Provision for (benefit from) income taxes	$	53		$	(156	)	$	10

Components of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows as of June 30, 2020 and 2019 (in thousands):

	June 30,
	2020			2019
Deferred tax assets:
Accruals and reserves	$	3,933		$	1,631
Deferred revenue		904			84
Property and equipment		128			—
Stock-based compensation		2,542			700
Net operating loss carryforwards		68,694			26,690
Research and development credits		12,226			5,649
Total deferred tax assets before valuation    allowance		88,427			34,754
Valuation allowance		(85,569	)		(33,253	)
Deferred tax assets	$	2,858		$	1,501
Deferred tax liabilities:
Deferred contract costs	$	(2,182	)	$	(1,229	)
Property and equipment		—			(143	)
Other		(676	)		(129	)
Total deferred tax liabilities	$	(2,858	)	$	(1,501	)
Net deferred tax assets (liabilities)	$	—		$	—

Reconciliation of Unrecognized Tax Benefits

Below is the reconciliation of the unrecognized tax benefits as of the periods presented (in thousands):

	June 30,
	2020		2019		2018
Balance at the beginning of the year	$	2,692	$	1,457	$	835
Additions based upon tax positions    related to the current year		3,078		1,028		—
Additions based upon tax positions    related to the prior year		17		207		622
Balance at the end of the year	$	5,787	$	2,692	$	1,457