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Income Taxes (Tables) | 12 Months Ended
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Jun. 30, 2020
Income Tax Disclosure [Abstract] |
Provision for (benefit from) income taxes | The provision for income taxes is comprised of:
| Year Ended June 30,
| 2020 |  | 2019 |  | 2018
|  |  | (in thousands) |  |
U.S. federal taxes: |  |  |  |
Current | $ | (1,673 | ) |  | $ | (57 | ) |  | $ | 55 |
Deferred | 22 |  |  | (510 | ) |  | (1,943 | )
Non-U.S. taxes: |  |  |  |
Current | 1,940 |  |  | 1,765 |  |  | 2,898 |
Deferred | 58 |  |  | 55 |  |  | (298 | )
State taxes, net of federal benefit: |  |  |  |
Current | 1 |  |  | 3 |  |  | (4 | )
Total provision for income taxes | $ | 348 |  |  | $ | 1,256 |  |  | $ | 708 |
Effective income tax rate reconciliation | The reconciliation of the federal statutory income tax rate to our effective income tax rate is as follows (in percentage):
| Year Ended June 30,
| 2020 |  | 2019 |  | 2018
United States statutory rate | 21.0 | % |  | 21.0 | % |  | 28.1 | %
Stock-based compensation | — |  |  | 0.1 |  |  | (1.4 | )
Foreign taxes, net | (36.1 | ) |  | (40.9 | ) |  | 39.5 |
Research and development credit | 8.0 |  |  | 11.7 |  |  | (17.1 | )
Non-deductible expenses | (1.0 | ) |  | (2.7 | ) |  | 7.0 |
U.S. Tax Act deferred tax re-measurement | 6.2 |  |  | — |  |  | (44 | )
Other | — |  |  | 1.4 |  |  | 0.4 |
| (1.9 | )% |  | (9.4 | )% |  | 12.5 | %
Domestic and foreign components of income (loss) | The domestic and foreign components of income before taxes are:
| Year Ended June 30,
| 2020 |  | 2019 |  | 2018
|  |  | (in thousands) |  |  |
U.S. operations | $ | 3,549 |  |  | $ | 4,100 |  |  | $ | 4,219 |
Non-U.S. operations | (21,458 | ) |  | (17,482 | ) |  | 1,437 |
Loss before income taxes | $ | (17,909 | ) |  | $ | (13,382 | ) |  | $ | 5,656 |
Components of deferred tax assets and liabilities | Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets and liabilities are as follows:
| June 30,
| 2020 |  | 2019
| (in thousands)
Deferred tax assets: |  |  |
Accrued compensation | $ | 1,954 |  |  | $ | 1,428 |
Net operating loss carryforwards | 19,870 |  |  | 16,782 |
Depreciation | 8,149 |  |  | 10,036 |
Tax credits | 13,909 |  |  | 10,882 |
Operating lease liabilities | 6,649 |  |  | — |
Capitalized intangible assets | 10,367 |  |  | 11,981 |
Accruals and reserves | 1,832 |  |  | 1,000 |
Total deferred tax assets | 62,730 |  |  | 52,109 |
Valuation allowance | (37,827 | ) |  | (35,420 | )
Total deferred tax assets, net of valuation allowance | 24,903 |  |  | 16,689 |
Deferred tax liabilities: |  |  |
Depreciation and amortization | (14,097 | ) |  | (12,243 | )
Right of use assets | (6,453 | ) |  | — |
Accruals and reserves | (83 | ) |  | (90 | )
Total deferred tax liabilities | (20,633 | ) |  | (12,333 | )
Net deferred tax assets | $ | 4,270 |  |  | $ | 4,356 |
Schedule of deferred tax assets and liabilities, current and noncurrent | The breakdown between deferred tax assets and liabilities is as follows:
| June 30,
| 2020 |  | 2019
| (in thousands)
Long-term deferred tax assets | $ | 4,766 |  |  | $ | 4,822 |
Long-term deferred tax liabilities | (496 | ) |  | (466 | )
Net deferred tax assets | $ | 4,270 |  |  | $ | 4,356 |
Unrecognized tax benefits rollforward | A reconciliation of the beginning and ending amount of unrecognized tax benefits from July 1, 2017 to June 30, 2020 is as follows:
| Year Ended June 30,
| 2020 |  | 2019 |  | 2018
| (in thousands)
Balance at beginning of year | $ | 7,150 |  |  | $ | 7,143 |  |  | $ | 6,589 |
Additions based on tax positions related to the current year | 333 |  |  | 417 |  |  | 721 |
Reductions based on tax positions related to prior years | (114 | ) |  | (271 | ) |  | (11 | )
Reductions due to lapse of applicable statute of limitations | (243 | ) |  | (139 | ) |  | (156 | )
Balance at end of year | $ | 7,126 |  |  | $ | 7,150 |  |  | $ | 7,143 |
At June 30, 2020, the total unrecognized tax benefits of $7.1 million included $6.3 million of unrecognized tax benefits that have been netted against the related deferred tax assets. The remaining $0.8 million of unrecognized tax benefits was recorded within long-term income tax payable on the Company's consolidated balance sheet as of June 30, 2020. The Company cannot reasonably estimate the timing and amount of potential cash settlements on the unrecognized tax benefits. The total unrecognized tax benefits of $7.1 million at June 30, 2020 included $4.3 million that, if recognized, would reduce the effective income tax rate in future periods.

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