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Balance Sheet Components (Tables)

12 Months Ended

Jun. 30, 2019

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable

Accounts receivable

	June 30,
	2019				2018
	(in thousands)
Accounts receivable	$	48,401			$	52,687
Less: Allowance for price adjustments	(24,075		)		(18,902		)
Less: Allowance for doubtful accounts	(30		)		(30		)
Accounts receivable, net	$	24,296			$	33,755

Schedule of Inventory, Current

Inventories

	June 30,
	2019				2018
	(in thousands)
Raw materials	$	59,076			$	47,097
Work in-process	38,214				35,243
Finished goods	14,353				7,842
	$	111,643			$	90,182

Schedule of Other Current Assets

Other current assets:

	June 30,
	2019				2018
	(in thousands)
VAT receivable	$	30,769			$	17,601
Other prepaid expenses	2,745				2,121
Prepaid insurance	939				906
Prepaid maintenance	481				556
Prepayments to supplier	583				227
Prepaid income tax	267				761
Customs deposit	114				5,749
Lease financing cost	825				960
Other receivables	379				670
	$	37,102			$	29,551

Property, Plant and Equipment

Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

Building		20 to 30 years
Manufacturing machinery and equipment		5 to 15 years
Equipment and tooling		5 years
Computer hardware and software		3 to 5 years
Office furniture and equipment		5 years
Leasehold and building improvements		2 to 20 years
Land use rights		50 years

Property, plant and equipment, net

	June 30,
	2019				2018
	(in thousands)
Land	$	4,877			$	4,877
Building	36,205				4,325
Manufacturing machinery and equipment	303,750				265,192
Equipment and tooling	20,739				16,605
Computer equipment and software	34,048				25,686
Office furniture and equipment	3,243				2,314
Leasehold improvements	53,597				29,900
Land use rights	8,760				9,089
	465,219				357,988
Less: accumulated depreciation	(252,982		)		(225,184		)
	212,237				132,804
Equipment and construction in progress	197,500				198,852
Property, plant and equipment, net	$	409,737			$	331,656

Schedule of Other Assets, Noncurrent

Other long-term assets

	June 30,
	2019				2018
	(in thousands)
Prepayments for property and equipment	$	4,846			$	17,599
Investments in privately held companies	700				700
Lease financing costs	1,758				1,922
VAT long-term receivable	—				3,396
Customs deposit	980				1,589
Other long-term deposits	889				2,252
Office leases deposits	1,031				853
Other	413				387
	$	10,617			$	28,698

Schedule of Finite-Lived Intangible Assets

Intangible assets, net

	June 30,
	2019				2018
	(in thousands)
Patents and technology rights	$	18,037			$	17,633
Trade name	268				268
Customer relationships	1,150				1,150
	19,455				19,051
Less: accumulated amortization	(2,842		)		(2,729		)
	16,613				16,322
Goodwill	269				269
Intangible assets, net	$	16,882			$	16,591

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated future minimum amortization expense of intangible assets is as follows (in thousands):

Year ending June 30,
2020	$	925
2021	3,360
2022	3,360
2023	3,286
2024	3,249
Thereafter	2,433
	$	16,613

Schedule of Accrued Liabilities

Accrued liabilities

	June 30,
	2019				2018
	(in thousands)
Accrued compensation and benefits	$	16,385			$	18,484
Warranty accrual	623				535
Stock rotation accrual	1,921				1,750
Accrued professional fees	1,721				1,922
Accrued inventory	857				667
Accrued facilities related expenses	4,233				2,163
Accrued financing lease costs	728				1,510
Accrued property, plant and equipment	11,527				18,145
Other accrued expenses	6,080				4,665
	$	44,075			$	49,841

Schedule of Product Warranty Liability

The activity in the warranty accrual, included in accrued liabilities is as follows:

	Year Ended June 30,
	2019				2018				2017
	(in thousands)
Beginning balance	$	535			$	1,866			$	1,495
Addition	236				(147		)		1,476
Released	—				(1,000		)		(580		)
Utilization	(148		)		(184		)		(525		)
Ending balance	$	623			$	535			$	1,866

Stock Rotation Accrual

The activity in the stock rotation accrual, included in accrued liabilities is as follows:

	Year Ended June 30,
	2019				2018				2017
	(in thousands)
Beginning balance	$	1,750			$	1,871			$	1,988
Addition	5,267				2,714				4,819
Utilization	(5,096		)		(2,835		)		(4,936		)
Ending balance	$	1,921			$	1,750			$	1,871

Deferred Margin

Deferred margin

Deferred margin consists of the following:

	June 30,
	2019				2018
	(in thousands)
Deferred revenue	$	—			$	2,555
Deferred costs	—				(890		)
Deferred margin	$	—			$	1,665

Schedule of Other Long-Term Liabilities

Other long-term liabilities:

	June 30, 2019				June 30, 2018
	(in thousands)
Deferred rent	$	65			$	238
Customer deposits	10,000			*	—
Computer software liabilities	3,701				—
Other	155				755
Other long-term liabilities	$	13,921			$	993

* Customer deposit from our customer A and customer B for securing future shipment from the Company

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