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Reportable Segments
 3 Months Ended
Sep. 23, 2012
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]
Reportable Segments

The Company's three operating and reportable segments include:
•
LED Products
•
Lighting Products
•
Power and RF Products

Reportable Segments Description
The Company's LED Products segment includes LED chips, LED components, and SiC wafers. The Company's Lighting Products segment consists of both LED and traditional lighting systems, with its primary focus on LED lighting. The Company's Power and RF Products segment includes power devices and RF devices.
Financial Results by Reportable Segment

The following table reflects the results of the Company's reportable segments as reviewed by the Chief Operating Decision Maker (CODM) for the first quarter of fiscal 2013 and the first quarter of fiscal 2012. The Company's CODM is the Chief Executive Officer.

The Company uses substantially the same accounting policies to derive the segment results reported below as those used in the Company's consolidated financial statements.
The Company's CODM does not review inter-segment revenue when evaluating segment performance and allocating resources to each segment. Thus, inter-segment revenue is not included in the segment revenues presented in the following table. As such, total segment revenue in the table below is equal to the Company's consolidated revenue.
The Company's CODM reviews gross profit as the lowest and only level of segment profit. As such, all items below gross profit on the income statement must be included to reconcile the consolidated gross profit presented in the following table to the Company's consolidated income before taxes.
In order to determine gross profit for each reportable segment, the Company allocates direct costs and indirect costs to each segment's cost of sales. The Company allocates indirect costs, such as employee benefits for manufacturing employees, shared facilities services, information technology, purchasing, and customer service, when the costs are identifiable and beneficial to the reportable segment. The Company allocates these indirect costs based on a reasonable measure of utilization that considers the specific facts and circumstances of the costs being allocated.
Unallocated costs in the table below are not reviewed by the CODM when evaluating segment performance and allocating resources to each segment. These unallocated costs include variable compensation costs for manufacturing employees consisting primarily of stock-based compensation, expenses for profit sharing and quarterly or annual incentive plans, matching contributions under the Company's 401(k) plan, and acquisition related costs.
 
Three Months Ended
 
September 23,
2012
 
September 25,
2011
Revenue
(In thousands)
LED Products
$
187,547

 
$
196,778

Lighting Products
108,073

 
51,673

Power and RF Products
20,133

 
20,529

Total Revenue
$
315,753

 
$
268,980

 
 
 
 
Gross Profit
 
 
 
LED Products
75,467

 
77,760

Lighting Products
34,100

 
15,950

Power and RF Products
10,422

 
8,742

Total Segment Gross Profit
119,989

 
102,452

Unallocated Costs
(3,940
)
 
(4,424
)
Consolidated Gross Profit
$
116,049

 
$
98,028