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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 27, 2015
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Income tax provision consists of the following:
|  | Fiscal Year Ended
|  | June 27, 2015 |  | June 28, 2014 |  | June 29, 2013
|  | (in thousands)
Current income tax provision: |  |  |  |  |  |
United States |  | $ | 1,701 |  |  | $ | 1,220 |  |  | $ | 1,729 |
Foreign |  | 975 |  |  | 1,017 |  |  | 1,050 |
|  | 2,676 |  |  | 2,237 |  |  | 2,779 |
Deferred income tax provision: |  |  |  |  |  |
United States |  | (1,486 | ) |  | 1,566 |  |  | 2,049 |
Foreign |  | (194 | ) |  | (2,193 | ) |  | 444 |
|  | (1,680 | ) |  | (627 | ) |  | 2,493 |
Total income tax provision |  | $ | 996 |  |  | $ | 1,610 |  |  | $ | 5,272 |
Effective Tax Rate Reconciliation | The Company’s effective tax rate differs from the federal tax rate as follows:
|  | Fiscal Year Ended
|  | June 27, 2015 |  | June 28, 2014 |  | June 29, 2013
|  | (in thousands)
Federal income tax provision at statutory rates |  | $ | 1,802 |  |  | $ | 3,136 |  |  | $ | 6,071 |
Foreign tax rate differences |  | (80 | ) |  | (439 | ) |  | (625 | )
Effect of income tax credits |  | (1,085 | ) |  | (202 | ) |  | (340 | )
Effect of repatriation of foreign earnings, net |  | (80 | ) |  | 287 |  |  | 188 |
Other |  | 257 |  |  | 330 |  |  | 235 |
Transaction costs |  | 182 |  |  | — |  |  | — |
Change in valuation allowance |  | — |  |  | — |  |  | (257 | )
Effect of IETU repeal |  | — |  |  | (1,502 | ) |  | — |
Income tax provision |  | $ | 996 |  |  | $ | 1,610 |  |  | $ | 5,272 |
Schedule of Income before Income Tax, Domestic and Foreign | The domestic and foreign components of income before income taxes were:
|  | Fiscal Year Ended
|  | June 27, 2015 |  | June 28, 2014 |  | June 29, 2013
|  | (in thousands)
Domestic |  | $ | 3,395 |  |  | $ | 4,687 |  |  | $ | 12,863 |
Foreign |  | 1,905 |  |  | 4,536 |  |  | 4,992 |
Income before income taxes |  | $ | 5,300 |  |  | $ | 9,223 |  |  | $ | 17,855 |
Schedule of Deferred Tax Assets and Liabilities | Deferred income tax assets and liabilities consist of the following at:
|  | June 27, 2015 |  | June 28, 2014
|  | (in thousands)
Deferred tax assets: |  |  |  |
Tax credit carryforwards, net |  | $ | 2,843 |  |  | $ | 2,795 |
Foreign subsidiaries – future tax credits |  | 2,985 |  |  | 2,767 |
Inventory |  | 559 |  |  | — |
Accruals |  | 4,579 |  |  | 2,855 |
Mark-to-market adjustments |  | 2,498 |  |  | — |
Fixed assets |  | — |  |  | 602 |
Other |  | 138 |  |  | 75 |
Deferred income tax assets |  | $ | 13,602 |  |  | $ | 9,094 |
Deferred tax liabilities: |  |  |  |
Foreign subsidiaries – unremitted earnings |  | (4,403 | ) |  | (4,240 | )
Fixed assets |  | (941 | ) |  | — |
Identifiable intangibles |  | (1,866 | ) |  | — |
Mark-to-market adjustments |  | — |  |  | (1,237 | )
Other |  | (170 | ) |  | (185 | )
Deferred income tax liabilities |  | $ | (7,380 | ) |  | $ | (5,662 | )
Net deferred income tax assets |  | $ | 6,222 |  |  | $ | 3,432 |
Balance sheet caption reported in: |  |  |  |
Current deferred income tax asset |  | $ | 6,643 |  |  | $ | 935 |
Long-term deferred income tax asset |  | 80 |  |  | 3,325 |
Current deferred income tax liability (classified as Other current liabilities) |  | — |  |  | (558 | )
Long-term deferred income tax liability |  | (501 | ) |  | (270 | )
Net deferred income tax asset |  | $ | 6,222 |  |  | $ | 3,432 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
|  | Fiscal Year Ended
|  | June 27, 2015 |  | June 28, 2014 |  | June 29, 2013
|  | (in thousands)
Beginning Balance |  | $ | 3,072 |  |  | $ | 3,031 |  |  | $ | 3,003 |
Additions based on tax positions related to the current year |  | 374 |  |  | 41 |  |  | 97 |
Reductions for tax provisions of the prior years |  | — |  |  | — |  |  | (69 | )
Ending Balance |  | $ | 3,446 |  |  | $ | 3,072 |  |  | $ | 3,031 |

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