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Inventories | 3 Months Ended
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Sep. 30, 2022
Inventory Disclosure [Abstract] |
Inventories | InventoriesThe components of inventories were as follows ($000):
| September 30, 2022 |  | June 30, 2022
Raw materials | $ | 444,010 |  |  | $ | 318,758 |
Work in progress | 581,752 |  |  | 408,405 |
Finished goods | 321,178 |  |  | 175,396 |
| $ | 1,346,940 |  |  | $ | 902,559 |
During the three months ended September 30, 2022, as part of the Coherent, Inc. acquisition, a fair value inventory step-up in the amount of $91 million was recorded as part of the preliminary purchase price allocation. The inventory step-up will be amortized to cost of goods sold over the expected period during which the acquired inventory is sold. Refer to Note 3. Coherent Acquisition for additional information. These costs are non-recurring in nature and not anticipated to affect the condensed combined statements of earnings (loss) beyond twelve months after the Closing Date.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -URI http://asc.fasb.org/topic&trid=2126998 + Details
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