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Basis of Presentation and New Accounting Standards Revision of Prior Period Financial Statements (Tables)

9 Months Ended

Mar. 27, 2016

Accounting Changes and Error Corrections [Abstract]

Schedule of error corrections and prior period adjustments

The following table summarizes the effects of the revision on the Consolidated Statements of Income (Loss) (in thousands):

	Three Months Ended March 29, 2015									Nine Months Ended March 29, 2015
	As Previously Reported			Revision Adjustments			As Revised			As Previously Reported			Revision Adjustments			As Revised
Cost of revenue, net	284,111			260			284,371			852,341			778			853,119
Gross profit	125,408			(260	)		125,148			398,007			(778	)		397,229
Operating (loss) income	1,517			(260	)		1,257			23,159			(778	)		22,381
(Loss) income before income taxes	651			(260	)		391			26,925			(778	)		26,147
Income tax (benefit) expense	—			(85	)		(85	)		2,993			(254	)		2,739
Net income (loss)	651			(175	)		476			23,932			(524	)		23,408
Earnings (loss) per share:
Basic	0.01			(0.01	)		—			0.21			(0.01	)		0.20
Diluted	0.01			(0.01	)		—			0.21			(0.01	)		0.20

The following table summarizes the effects of the revision on the Consolidated Balance Sheet as of June 28, 2015 (in thousands):

	As Previously Reported				Revision Adjustments				As Revised
Intangible assets, net		$317,154				($6,425	)			$310,729
Deferred income taxes	8,893				58				8,951
Total assets	2,954,400				(6,367		)		2,948,033
Deferred income taxes	12,174				(1,963		)		10,211
Total long-term liabilities	233,258				(1,963		)		231,295
Retained earnings	174,873				(4,404		)		170,469
Total shareholders' equity	2,466,356				(4,404		)		2,461,952
Total liabilities and shareholders' equity	2,954,400				(6,367		)		2,948,033

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- References

No definition available.

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- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22663-107794

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22644-107794

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22658-107794

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