XML 144 R22.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Summary of Business and Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2013
Impact of Accounting Change Retrospectively Adopted on Condensed Consolidated Balance Sheet | The following tables present the effect on the consolidated financial statements of the accounting change that was retrospectively adopted on July 1, 2012:
Consolidated Balance Sheet |  |
--- | --- | ---
(in thousands) | June 30, 2012 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Deferred commissions | $ |  | — |  |  | $ |  | 955 |  |  | $ |  |  | 955 |
Total current assets | $ |  | 17,276 |  |  | $ |  | 955 |  |  | $ |  |  | 18,231 |
Deferred commissions, net of current portion | $ |  | — |  |  | $ |  | 643 |  |  | $ |  |  | 643 |
Total assets | $ |  | 26,345 |  |  | $ |  | 1,598 |  |  | $ |  |  | 27,943 |
Accumulated deficit | $ |  | (323,616 | ) |  | $ |  | 1,598 |  |  | $ |  |  | (322,018 | )
Total stockholders’ equity | $ |  | 2,315 |  |  | $ |  | 1,598 |  |  | $ |  |  | 3,913 |
Total liabilities and stockholders’ equity | $ |  | 26,345 |  |  | $ |  | 1,598 |  |  | $ |  |  | 27,943 |
Impact of Accounting Change Retrospectively Adopted on Condensed Consolidated Statement of Operations |
Consolidated Statement of Operations | Year Ended |
(in thousands) | June 30, 2012 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Sales and marketing | $ |  | 21,181 |  |  | $ |  | (1,095 | ) |  | $ |  |  | 20,086 |
Total operating expense | $ |  | 33,056 |  |  | $ |  | (1,095 | ) |  | $ |  |  | 31,961 |
Income / (loss) from operations | $ |  | (3,128 | ) |  | $ |  | 1,095 |  |  | $ |  |  | (2,033 | )
Net income / (loss) before income tax provision | $ |  | (4,527 | ) |  | $ |  | 1,095 |  |  | $ |  |  | (3,432 | )
Net income / (loss) | $ |  | (4,917 | ) |  | $ |  | 1,095 |  |  | $ |  |  | (3,822 | )
Basic net income / (loss) per share | $ |  | (0.20 | ) |  | $ |  | 0.04 |  |  | $ |  |  | (0.16 | )
Diluted net income / (loss) per share | $ |  | (0.20 | ) |  | $ |  | 0.04 |  |  | $ |  |  | (0.16 | )
Consolidated Statement of Operations | Year Ended |
(in thousands) | June 30, 2011 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Sales and marketing | $ |  | 13,932 |  |  | $ |  | 139 |  |  | $ |  |  | 14,071 |
Total operating expense | $ |  | 23,457 |  |  | $ |  | 139 |  |  | $ |  |  | 23,596 |
Income / (loss) from operations | $ |  | 9,692 |  |  | $ |  | (139 | ) |  | $ |  |  | 9,553 |
Net income / (loss) before income tax provision | $ |  | 8,707 |  |  | $ |  | (139 | ) |  | $ |  |  | 8,568 |
Net income / (loss) | $ |  | 8,511 |  |  | $ |  | (139 | ) |  | $ |  |  | 8,372 |
Basic net income / (loss) per share | $ |  | 0.37 |  |  | $ |  | (0.00 | ) |  | $ |  |  | 0.37 |
Diluted net income / (loss) per share | $ |  | 0.35 |  |  | $ |  | (0.01 | ) |  | $ |  |  | 0.34 |
Impact of Accounting Change Retrospectively Adopted on Condensed Consolidated Statement of Comprehensive Income |
Consolidated Statement of Comprehensive Loss | Year Ended |
(in thousands) | June 30, 2012 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Net loss | $ |  | (4,917 | ) |  | $ |  | 1,095 |  |  | $ |  |  | (3,822 | )
Comprehensive loss | $ |  | (4,867 | ) |  | $ |  | 1,095 |  |  | $ |  |  | (3,772 | )
Consolidated Statement of Comprehensive Income | Year Ended |
(in thousands) | June 30, 2011 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Net income | $ |  | 8,511 |  |  | $ |  | (139 | ) |  | $ |  |  | 8,372 |
Comprehensive income | $ |  | 8,307 |  |  | $ |  | (139 | ) |  | $ |  |  | 8,168 |
Impact of Accounting Change Retrospectively Adopted on Condensed Consolidated Statement of Cash Flows |
Consolidated Statement of Cash Flow | Year Ended |
(in thousands) | June 30, 2012 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Net income / (loss) | $ |  | (4,917 | ) |  | $ |  | 1,095 |  |  | $ |  |  | (3,822 | )
Amortization of deferred commissions |  | — |  |  |  | 628 |  |  |  | 628 |
Deferred commissions | $ |  | — |  |  | $ |  | (1,723 | ) |  | $ |  |  | (1,723 | )
Consolidated Statement of Cash Flow | Year Ended |
--- | --- | ---
(in thousands) | June 30, 201 1 |
| As Previously Reported |  |  | Adjustment (1) |  |  | As Adjusted |
Net income / (loss) | $ |  | 8,511 |  |  | $ |  | (139 | ) |  | $ |  |  | 8,372 |
Amortization of deferred commissions |  | — |  |  |  | 752 |  |  |  | 752 |
Deferred commissions | $ |  | — |  |  | $ |  | (613 | ) |  | $ |  |  | (613 | )
(1) Reflects the retrospective impact to sales commission expense as a result of the voluntary change to our sales commission expense policy which was adopted in the first quarter of fiscal year 2013.
Schedule of Calculation of Basic and Diluted Net Income/ (Loss) Per Common Share | The following table represents the calculation of basic and diluted net income/ (loss) per common share (in thousands, except per share data):
| Years Ended June 30, |
--- | --- | ---
2013 |  |  | 2012 |  |  | 2011 |
Net income/(loss) applicable to common stockholders | $ |  | 684 |  |  | $ |  | (3,822 | ) |  | $ |  | 8,372 |
Basic net income/(loss) per common share | $ |  | 0.03 |  |  | $ |  | (0.16 | ) |  | $ |  | 0.37 |
Weighted average common shares used in computing basic net income/(loss) per common share |  | 24,780 |  |  |  | 24,329 |  |  |  | 22,709 |
Effect of dilutive options and warrants outstanding |  | 1,309 |  |  |  | — |  |  |  | 1,580 |
Weighted average common shares used in computing diluted net income/(loss) per common share |  | 2 6,089 |  |  |  | 24,329 |  |  |  | 24,289 |
Diluted net income/(loss) per common share | $ |  | 0.03 |  |  | $ |  | (0.16 | ) |  | $ |  | 0.34 |
Schedule of Information Related to Geographic Areas | Information relating to our geographic areas for the fiscal years ended June 30, 2013, 2012 and 2011 is as follows (in thousands):
| Total Revenue |  |  | Operating Income (Loss) |  |  | Identifiable Assets |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Year ended June 30, 2013: |  |  |  |  |  |  |  |  |  |  |
North America | $ |  | 35,517 |  |  | $ |  | 4,148 |  |  | $ |  | 25,939 |
EMEA |  | 23,025 |  |  |  | 2,175 |  |  |  | 10,964 |
Asia Pacific |  | 347 |  |  |  | (5,080 | ) |  |  | 1,698 |
| $ |  | 58,889 |  |  | $ |  | 1,243 |  |  | $ |  | 38,601 |
Year ended June 30, 2012: (a) |  |  |  |  |  |  |  |  |  |  |
North America | $ |  | 24,254 |  |  | $ |  | (464 | ) |  | $ |  | 15,692 |
EMEA |  | 18,862 |  |  |  | 2,490 |  |  |  | 6,162 |
Asia Pacific |  | 248 |  |  |  | (4,059 | ) |  |  | 1,209 |
| $ |  | 43,364 |  |  | $ |  | (2,033 | ) |  | $ |  | 23,063 |
Year ended June 30, 2011: (a) |  |  |  |  |  |  |  |  |  |  |
North America | $ |  | 20,533 |  |  | $ |  | 2,685 |  |  | $ |  | 16,142 |
EMEA |  | 23,396 |  |  |  | 10,260 |  |  |  | 6,015 |
Asia Pacific |  | 136 |  |  |  | (3,392 | ) |  |  | 1,690 |
| $ |  | 44,065 |  |  | $ |  | 9,553 |  |  | $ |  | 23,847 |
• As adjusted, see Note 1 |  |  |  |  |  |  |  |  |  |  |
Schedule of Revenue | The following table provides the revenue for the fiscal years 2013, 2012 and 2011 (in thousands):
| Year Ended June 30, |
--- | --- | ---
|  | 2013 |  |  |  | 2012 |  |  |  | 2011 |
Revenue: |  |  |  |  |  |  |  |  |  |  |
Cloud services | $ |  | 19,056 |  |  | $ |  | 11,196 |  |  | $ |  | 9,244 |
Maintenance and support services |  | 13,225 |  |  |  | 12,398 |  |  |  | 10,796 |
License |  | 12,853 |  |  |  | 11,067 |  |  |  | 17,371 |
Professional services |  | 13,755 |  |  |  | 8,703 |  |  |  | 6,654 |
| $ |  | 58,889 |  |  | $ |  | 43,364 |  |  | $ |  | 44,065 |

X
- Definition Tabular disclosure of changes in accounting principles for adoption of new accounting pronouncements that describes the new methods, amount and effects on balance sheet line items. + References No definition available. + Details
Name: | egan_ScheduleOfNewAccountingPronouncementsBalanceSheetTableTextBlock
Namespace Prefix: | egan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in accounting principles for adoption of new accounting pronouncements that describes the new methods, amount and effects on cash flow line items. + References No definition available. + Details
Name: | egan_ScheduleOfNewAccountingPronouncementsCashFlowTableTextBlock
Namespace Prefix: | egan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in accounting principles for adoption of new accounting pronouncements that describes the new methods, amount and effects on comprehensive income statement line items. + References No definition available. + Details
Name: | egan_ScheduleOfNewAccountingPronouncementsComprehensiveIncomeTableTextBlock
Namespace Prefix: | egan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in accounting principles for adoption of new accounting pronouncements that describes the new methods, amount and effects on income statement line items. + References No definition available. + Details
Name: | egan_ScheduleOfNewAccountingPronouncementsIncomeStatementTableTextBlock
Namespace Prefix: | egan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule Of Revenue Information For Select Business Lines Within Each Of Segments Table [Text Block] + References No definition available. + Details
Name: | egan_ScheduleOfRevenueInformationForSelectBusinessLinesWithinEachOfSegmentsTableTextBlock
Namespace Prefix: | egan_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations. + References No definition available. + Details
Name: | us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 131 -Paragraph 27, 28 -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_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration