XML 75 R49.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Compensatory Equity Incentive Plan and Other Equity Incentives (Details Narrative) (USD $) | 12 Months Ended
--- | ---
Jun. 30, 2012 | Jun. 30, 2011
Compensatory Equity Incentive Plan And Other Equity Incentives Details Narrative |  |
ESPP Plan Description of terms | The 2004 Employee Stock Purchase Plan ("ESPP") permits employees to purchase common stock through payroll deductions, which may not exceed 15% of an employee's copmensation, at a price not less than 85% of the market value of the stock on specified dates (June 30 and December 31). In no event may any participant purchase more than $25,000 worth of shares in any calendar year and an employee may purchase no more than 4,000 shares on any purchase date. |
Discount | $ 1,433 | $ 1,224
Forfeiture Rate, Options | 20.00% | 20.00%
Forfeiture Rate, RSUs | 0.00% | 0.00%
Forfeiture Rate, RSUs Directors | 0.00% | 0.00%
Intrinsic Value of Options Exercised | 0 | 11,000
Intrinsic Value of Options Outstanding | 0 | 27,000
Fair Value of Options Vested | 177,000 | 224,000
Intrinsic Value of RSUS exercised | 0 | 0
Intrinsic Value of RSUs Outstanding | 371,000 | 361,000
Fair Value of RSUs Vested | 275,000 | 65,000
Total Unrecognized Compensation Cost | $ 452,669 |

X
- Details
Name: | LPTH_CompensatoryEquityIncentivePlanAndOtherEquityIncentivesDetailsNarrativeAbstract
Namespace Prefix: | LPTH_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of discount related to the ESPP recognized during the period and recorded in selling, general and administrative expense. + References No definition available. + Details
Name: | LPTH_EmployeeStockOwnershipPlanESOPDiscount
Namespace Prefix: | LPTH_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The assumed forfeiture rate used in calculating the fair value of option grants with both performance and service conditions. + References No definition available. + Details
Name: | LPTH_FairValueForfeitureRateOptions
Namespace Prefix: | LPTH_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The assumed forfeiture rate used in calculating the fair value of RSUs with both performance and service conditions. + References No definition available. + Details
Name: | LPTH_FairValueForfeitureRateRSUs
Namespace Prefix: | LPTH_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The assumed forfeiture rate used in calculating the fair value of RSUs to directors with both performance and service conditions. + References No definition available. + Details
Name: | LPTH_FairValueForfeitureRateRSUsDirectors
Namespace Prefix: | LPTH_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of RSUs outstanding and currently exercisable. + References No definition available. + Details
Name: | LPTH_SharebasedCompensationArrangementBySharebasedPaymentAwardRSUsExercisableIntrinsicValue1
Namespace Prefix: | LPTH_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on RSUs which were exercised (or share units converted) into shares during the reporting period under the plan. + References No definition available. + Details
Name: | LPTH_ShareBasedCompensationArrangementByShareBasedPaymentAwardRSUsExercisesInPeriodTotalIntrinsicValue
Namespace Prefix: | LPTH_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition As of the balance sheet date, the aggregate unrecognized cost of equity-based awards made to employees under equity-based compensation awards that have yet to vest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph h -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Description of the plan, including the basis for determining contributions, the employee groups covered, and the nature and effect of significant matters affecting comparability of information for all periods presented. For leveraged ESOPs and pension reversion ESOPs, the description generally includes the basis for releasing shares and how dividends on allocated and unallocated shares are used. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 40 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 93-6 -Paragraph 53 -Subparagraph a -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_EmployeeStockOwnershipPlanESOPPlanDescription
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The total fair value of equity-based awards for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash in accordance with the terms of the arrangement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph c(2) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on options which were exercised (or share units converted) into shares during the reporting period under the plan. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 123R -Paragraph A240 -Subparagraph c(2) -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedInPeriodFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration