INCOME TAXES (Tables)

12 Months Ended

Jun. 29, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax provision consists of the following:

	Fiscal Year Ended
	June 29, 2019			June 30, 2018			July 1, 2017
	(in thousands)
Current income tax provision (benefit):
United States	$	(537	)	$	(221	)	$	1,231
Foreign	895			1,722			1,206
	358			1,501			2,437
Deferred income tax provision (benefit):
United States	(910		)	(795		)	(539		)
Foreign	(206		)	(823		)	(259		)
	(1,116		)	(1,618		)	(798		)
Total income tax provision (benefit)	$	(758	)	$	(117	)	$	1,639

Effective Tax Rate Reconciliation

The Company’s effective tax rate differs from the federal tax rate as follows:

	Fiscal Year Ended
	June 29, 2019			June 30, 2018			July 1, 2017
	(in thousands)
Federal income tax provision at statutory rates	$	(1,836	)	$	(397	)	$	2,467
State income taxes, net of federal tax effect	(158		)	(4		)	175
Foreign tax rate differences	251			103			(156		)
Tax rate change	—			1,634			—
Provisional transition tax on accumulated foreign earnings	(384		)	1,190			—
Effect of income tax credits	(861		)	(687		)	(738		)
Effect of repatriation of foreign earnings, net	(42		)	(1,484		)	199
Goodwill write-off	1,726			—			—
Global Intangible Low-Taxed Income (GILTI) tax	150			—			—
Provision to return reconciliation	630			(401		)	8
Other	(234		)	(71		)	(316		)
Income tax provision (benefit)	$	(758	)	$	(117	)	$	1,639

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income (loss) before income taxes were:

	Fiscal Year Ended
	June 29, 2019			June 30, 2018			July 1, 2017
	(in thousands)
Domestic	$	(12,220	)	$	(4,593	)	$	3,553
Foreign	3,480			3,151			3,703
Income (loss) before income taxes	$	(8,740	)	$	(1,442	)	$	7,256

Schedule of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following at:

	June 29, 2019			June 30, 2018
	(in thousands)
Deferred tax assets:
Net operating loss	$	33		$	—
Tax credit carryforwards, net	$	4,986		$	3,946
Inventory	1,087			667
Identifiable intangibles	407			—
Interest expense carryforward	474			—
Accruals	3,549			3,830
Research and development expenses	232			—
Mark-to-market adjustments	—			247
Arbitration settlement	—			1,100
Other	30			33
Deferred income tax assets	$	10,798		$	9,823
Deferred tax liabilities:
Accrued withholding tax - unremitted earnings	(820		)	(822		)
Fixed assets	(443		)	(289		)
Mart-to-market adjustments	(730		)	—
Deferred revenue	(790		)	—
Identifiable intangibles	—			(670		)
Other	(175		)	(160		)
Deferred income tax liabilities	$	(2,958	)	$	(1,941	)
Net deferred income tax assets	$	7,840		$	7,882
Balance sheet caption reported in:
Long-term deferred income tax asset	$	7,840		$	7,882
Net deferred income tax asset	$	7,840		$	7,882

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Fiscal Year Ended
	June 29, 2019		June 30, 2018		July 1, 2017
	(in thousands)
Beginning Balance	$	4,011	$	3,947	$	3,760
Additions based on tax positions related to the current year	88		64		187
Ending Balance	$	4,099	$	4,011	$	3,947