INCOME TAXES (Tables)

12 Months Ended

Jun. 27, 2020

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax benefit consists of the following:

	Fiscal Year Ended
	June 27, 2020		June 29, 2019		June 30, 2018
	(in thousands)
Current income tax benefit:
United States	$	365	$	(537)	$	(221)
Foreign	154		895		1,722
	519		358		1,501
Deferred income tax benefit:
United States	(1,850)		(910)		(795)
Foreign	892		(206)		(823)
	(958)		(1,116)		(1,618)
Total income tax benefit	$	(439)	$	(758)	$	(117)

Effective Tax Rate Reconciliation

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

	Fiscal Year Ended
	June 27, 2020		June 29, 2019		June 30, 2018
	(in thousands)
Federal income tax provision (benefit) at statutory rates	$	907	$	(1,836)	$	(397)
State income taxes, net of federal tax effect	90		(158)		(4)
Foreign tax rate differences	336		251		103
Tax rate change	—		—		1,634
Provisional transition tax on accumulated foreign earnings	—		(384)		1,190
Effect of income tax credits	(310)		(861)		(687)
Previously unrecognized tax benefits	(1,345)		—		—
Effect of repatriation of foreign earnings, net	—		(42)		(1,484)
Goodwill write-off	—		1,726		—
Global Intangible Low-Taxed Income (GILTI) tax	—		150		—
Provision to return reconciliation	(241)		630		(401)
Other	124		(234)		(71)
Income tax benefit	$	(439)	$	(758)	$	(117)

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 27, 2020		June 29, 2019		June 30, 2018
	(in thousands)
Domestic	$	1,142	$	(12,220)	$	(4,593)
Foreign	3,177		3,480		3,151
Income (loss) before income taxes	$	4,319	$	(8,740)	$	(1,442)

Schedule of Deferred Tax Assets and Liabilities

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

	June 27, 2020		June 29, 2019
	(in thousands)
Deferred tax assets:
Net operating loss	$	184	$	33
Tax credit carryforwards, net	5,961		4,986
Inventory	1,426		1,087
Identifiable intangibles	493		407
Interest expense carryforward	—		474
Accruals	2,847		3,549
Research and development expenses	—		232
Mart-to-market adjustments	415		—
ASC 606 deferred costs	1,943		2,484
Lease liabilities	3,201		—
Other	212		30
Deferred income tax assets	$	16,682	$	13,282
Deferred tax liabilities:
Accrued withholding tax - unremitted earnings	(820)		(820)
Fixed assets	(566)		(443)
Right-of-use assets	(3,290)		—
Mart-to-market adjustments	—		(730)
ASC 606 accelerated revenue	(1,344)		(3,274)
Other	(718)		(175)
Deferred income tax liabilities	$	(6,738)	$	(5,442)
Net deferred income tax assets	$	9,944	$	7,840
Balance sheet caption reported in:
Long-term deferred income tax asset	$	10,178	$	7,840
Long-term deferred income tax liability	(234)		—
Net deferred income tax asset	$	9,944	$	7,840

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 27, 2020		June 29, 2019		June 30, 2018
	(in thousands)
Beginning Balance	$	4,099	$	4,011	$	3,947
Additions based on tax positions related to the current year	109		88		64
Lapse of statute of limitations	(1,345)		—		—
Ending Balance	$	2,863	$	4,099	$	4,011