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Reportable Segments
 6 Months Ended
Dec. 30, 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 three and six months ended December 30, 2012 and December 25, 2011. 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 in the consolidated statement of income 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
 
Six Months Ended
 
December 30,
2012
 
December 25,
2011
 
December 30, 2012
 
December 25,
2011
 
(In thousands)
Revenue
 
 
 
 
 
 
 
LED Products
$
200,962

 
$
194,162

 
$
388,509

 
$
390,940

Lighting Products
122,714

 
95,736

 
230,787

 
147,409

Power and RF Products
22,610

 
14,220

 
42,743

 
34,749

Total Revenue
$
346,286

 
$
304,118

 
$
662,039

 
$
573,098

 
 
 
 
 
 
 
 
Gross Profit
 
 
 
 
 
 
 
LED Products
$
84,186

 
$
70,302

 
$
159,653

 
$
148,062

Lighting Products
41,383

 
31,927

 
75,483

 
47,877

Power and RF Products
12,798

 
5,274

 
23,220

 
14,016

Total Segment Gross Profit
138,367

 
107,503

 
258,356

 
209,955

Unallocated Costs
(4,891
)
 
(2,385
)
 
(8,831
)
 
(6,809
)
Consolidated Gross Profit
$
133,476

 
$
105,118

 
$
249,525

 
$
203,146