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BUSINESS COMBINATIONS (Tables)

12 Months Ended

Jun. 30, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Acquisition Purchase Price Allocation

The allocation of the purchase price to the estimated fair value of the assets acquired and liabilities assumed at the Acquisition Date, including all measurement period adjustments, was as follows:

(In thousands)			Purchase Price Allocation
Assets
Accounts receivable, net			$	197,873
Inventories			330,325
Contract assets			63,181
Other current assets			70,622
Property, plant, and equipment, net			97,664
Intangible assets			1,553,570
Other non-current assets			73,179
Total assets acquired			$	2,386,414
Liabilities
Accounts payable			$	53,015
Accrued liabilities			173,507
Other current liabilities			73,057
Deferred tax liabilities			786,671
Other non-current liabilities			86,789
Non-controlling interest			19,185
Total liabilities assumed			$	1,192,224
Total identifiable net assets acquired			$	1,194,190
Goodwill			1,845,728
Total purchase price			$	3,039,918

Non-recurring Adjustments to Unaudited Pro Forma Results Attributable to Business Combination

The table below reflects the impact of material and nonrecurring adjustments to the unaudited pro forma results for the indicated periods that are directly attributable to the acquisitions:

			Year Ended June 30,
Non-recurring Adjustments (In thousands)			2019
Increase to expense as a result of inventory fair value adjustment			$	1,029
(Decrease)/increase to expense as a result of transaction costs			$	(64,343)
Increase to expense as a result of compensation costs			$	7,201

Schedule of Unaudited Pro Forma Information

The unaudited pro forma information presented below is for informational purposes only and is not necessarily indicative of our consolidated results of operations of the combined business had the acquisitions actually occurred at the beginning of fiscal year 2018 or of the results of our future operations of the combined businesses.

			Year Ended June 30,
(In thousands)			2019
Revenues			$	5,154,823
Net income attributable to KLA			$	1,288,467

X

- Definition

Tabular disclosure of the nature and amount of any material, nonrecurring adjustments directly attributable to the business combination(s) included in the reported pro forma revenue and earnings (supplemental pro forma information).

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
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- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
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Tabular disclosure of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This table does not include leveraged buyouts.

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