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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

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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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.

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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.

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