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INCOME TAXES (Tables)
12 Months Ended
Jun. 29, 2013
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit)
 
 
Year Ended
 
 
June 29, 2013
 
June 30, 2012
 
July 2, 2011
 
 
(in thousands)
Current income tax provision:
 
 
 
 
 
 
United States
 
$
1,729

 
$
1,483

 
$
34

Foreign
 
1,050

 
511

 
242

 
 
2,779

 
1,994

 
276

Deferred income tax provision:
 
 
 
 
 
 
United States
 
2,049

 
(85
)
 
1,250

Foreign
 
444

 
306

 
(780
)
 
 
2,493

 
221

 
470

Total income tax provision
 
$
5,272

 
$
2,215

 
$
746

Effective Tax Rate Reconciliation
 
 
Year Ended
 
 
June 29, 2013
 
June 30, 2012
 
July 2, 2011
 
 
(in thousands)
Federal income tax provision at statutory rates
 
$
6,071

 
$
4,706

 
$
2,205

Foreign tax rate differences
 
(625
)
 
(361
)
 
(326
)
Effect of income tax credits
 
(340
)
 
(2,104
)
 
(1,249
)
Effect of repatriation of foreign earnings, net
 
188

 

 
72

Other
 
235

 
436

 
(86
)
Change in valuation allowance
 
(257
)
 
(462
)
 
130

Income tax provision
 
$
5,272

 
$
2,215

 
$
746

Schedule of Income before Income Tax, Domestic and Foreign
 
 
Year Ended
 
 
June 29, 2013
 
June 30, 2012
 
July 2, 2011
 
 
(in thousands)
Domestic
 
$
12,863

 
$
10,666

 
$
4,048

Foreign
 
4,992

 
3,175

 
2,434

Income before income taxes
 
$
17,855

 
$
13,841

 
$
6,482

Schedule of Deferred Tax Assets and Liabilities
 
 
June 29, 2013
 
June 30, 2012
 
 
(in thousands)
Deferred tax assets:
 
 
 
 
Tax credit carryforwards, net
 
$
3,414

 
$
4,559

Foreign subsidiaries – future tax credits
 
3,389

 
2,600

Inventory
 
131

 
396

Accruals
 
1,925

 
3,069

Fixed Assets
 
755

 
378

Other
 
185

 
362

Deferred income tax assets
 
9,799

 
11,364

Valuation allowance
 

 
(257
)
Deferred income tax assets, net of valuation allowance
 
$
9,799

 
$
11,107

Deferred tax liabilities:
 
 
 
 
Foreign subsidiaries – unremitted earnings
 
(4,115
)
 
(3,138
)
Fixed assets
 
(1,617
)
 
(1,157
)
Other
 
(706
)
 
(2
)
Deferred income tax liabilities
 
$
(6,438
)
 
$
(4,297
)
Net deferred income tax assets
 
$
3,361

 
$
6,810

Balance sheet caption reported in:
 
 
 
 
Current deferred tax asset
 
$
1,767

 
$
5,201

Long-term deferred tax asset
 
3,179

 
2,703

Long term deferred income tax liability
 
(1,585
)
 
(1,094
)
Net deferred income tax asset
 
$
3,361

 
$
6,810

Schedule of Unrecognized Tax Benefits Roll Forward
Balances, July 2, 2011
$
781

Additions in fiscal 2012
2,222

Balances, June 30, 2012
$
3,003

Additions in fiscal 2013
97

Deletions in fiscal 2013
(69
)
Balances, June 29, 2013
$
3,031