XML 42 R23.htm IDEA: XBRL DOCUMENT
v3.21.2

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense |
Schedule of Components of Income Tax Expense |  |  |  |  |  |  |  |
|  | Years Ended June 30, |
|  | 2021 |  |  | 2020 |
|  | (In thousands) |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 8 |  |  | $ | (2 | )
State |  |  | 5 |  |  |  | 4 |
Foreign |  |  | 182 |  |  |  | 142 |
Total Current taxes |  |  | 195 |  |  |  | 144 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | – |  |  |  | – |
State |  |  | – |  |  |  | – |
Foreign |  |  | – |  |  |  | – |
Provision for income taxes |  | $ | 195 |  |  | $ | 144 |
Schedule of Income before Income Tax, Domestic and Foreign |
Schedule of Income before Income Tax, Domestic and Foreign |  |  |  |  |  |  |  |
|  | Years Ended June 30, |
|  | 2021 |  |  | 2020 |
|  | (In thousands) |
United States |  | $ | (3,294 | ) |  | $ | (7,048 | )
Foreign |  |  | (555 | ) |  |  | (3,546 | )
Loss before income taxes |  | $ | (3,849 | ) |  | $ | (10,594 | )
Schedule of Deferred Tax Assets and Liabilities |
Schedule of Deferred Tax Assets and Liabilities |  |  |  |  |  |  |  |
|  | Years Ended June 30, |
|  | 2021 |  |  | 2020 |
|  | (In thousands) |
Deferred tax assets: |  |  |  |  |  |  |  |
Tax losses and credits |  | $ | 20,281 |  |  | $ | 20,640 |
Reserves not currently deductible |  |  | 1,537 |  |  |  | 1,205 |
Deferred compensation |  |  | 1,579 |  |  |  | 986 |
Inventory capitalization |  |  | 748 |  |  |  | 631 |
Lease liabilities |  |  | 459 |  |  |  | 458 |
Depreciation and amortization |  |  | 1,572 |  |  |  | 790 |
Other |  |  | 285 |  |  |  | 130 |
Gross deferred tax assets |  |  | 26,461 |  |  |  | 24,840 |
Valuation allowance |  |  | (25,588 | ) |  |  | (24,056 | )
Deferred tax assets, net |  |  | 873 |  |  |  | 784 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
State taxes |  |  | (388 | ) |  |  | (343 | )
Right-of-use assets |  |  | (485 | ) |  |  | (441 | )
Deferred tax liabilities |  |  | (873 | ) |  |  | (784 | )
Net deferred tax assets (liabilities) |  | $ | – |  |  | $ | – |
Schedule of Effective Income Tax Reconciliation |
Schedule of Effective Income Tax Reconciliation |  |  |  |  |  |  |  |
|  | Years Ended June 30, |
|  | 2021 |  |  | 2020 |
|  | (In thousands) |
Statutory federal provision (benefit) for income taxes |  | $ | (809 | ) |  | $ | (2,224 | )
Increase (decrease) resulting from: |  |  |  |  |  |  |  |
Stock options |  |  | (320 | ) |  |  | (121 | )
Other permanent differences |  |  | (9 | ) |  |  | 10 |
Change in valuation allowance |  |  | 1,285 |  |  |  | 1,467 |
Foreign tax credit |  |  | (84 | ) |  |  | (67 | )
Global intangible low-tax income inclusion |  |  | 82 |  |  |  | 86 |
Controlled foreign corporation inclusion |  |  | – |  |  |  | 4 |
Foreign tax rate variances |  |  | 299 |  |  |  | 886 |
Acquisition costs |  |  | 53 |  |  |  | – |
Other |  |  | (302 | ) |  |  | 103 |
Provision for income taxes |  | $ | 195 |  |  | $ | 144 |
Summary of Operating Income (Loss) Carryforwards |
Summary of Operating Income (Loss) Carryforwards |  |  |  |
|  | June 30, |
|  | 2021 |
|  | (In thousands) |
Federal |  | $ | 91,974 |
State |  | $ | 11,038 |
Summary of uncertain tax position |
Summary of uncertain tax position |  |  |  |
|  | Year Ended |
|  | June 30, 2021 |
|  | (In thousands) |
Balance as of June 30, 2020 |  | $ | 6,600 |
Change in balances related to uncertain tax positions |  |  | – |
Balance as of June 30, 2021 |  | $ | 6,600 |

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(1)(Note 1)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32559-109319 + Details
Name: | us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 + Details
Name: | us-gaap_SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration