XML 43 R29.htm IDEA: XBRL DOCUMENT
v3.10.0.1

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2018
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Income tax provision consists of the following:
| Fiscal Year Ended
| June 30, 2018 |  | July 1, 2017 |  | July 2, 2016
| (in thousands)
Current income tax provision (benefit): |  |  |  |  |
United States | $ | (221 | ) |  | $ | 1,231 |  |  | $ | 1,014 |
Foreign | 1,722 |  |  | 1,206 |  |  | 1,960 |
| 1,501 |  |  | 2,437 |  |  | 2,974 |
Deferred income tax provision (benefit): |  |  |  |  |
United States | (795 | ) |  | (539 | ) |  | (1,285 | )
Foreign | (823 | ) |  | (259 | ) |  | (71 | )
| (1,618 | ) |  | (798 | ) |  | (1,356 | )
Total income tax provision | $ | (117 | ) |  | $ | 1,639 |  |  | $ | 1,618 |
Effective Tax Rate Reconciliation | The Company’s effective tax rate differs from the federal tax rate as follows:
| Fiscal Year Ended
| June 30, 2018 |  | July 1, 2017 |  | July 2, 2016
| (in thousands)
Federal income tax provision at statutory rates | $ | (397 | ) |  | $ | 2,467 |  |  | $ | 2,771 |
State income taxes, net of federal tax effect | (4 | ) |  | 175 |  |  | 250 |
Foreign tax rate differences | 103 |  |  | (156 | ) |  | (442 | )
Tax rate change | 1,634 |  |  | — |  |  | — |
Provisional transition tax on accumulated foreign earnings | 1,190 |  |  | — |  |  | — |
Effect of income tax credits | (687 | ) |  | (738 | ) |  | (1,254 | )
Effect of repatriation of foreign earnings, net | (1,484 | ) |  | 199 |  |  | (161 | )
Provision to return reconciliation | (401 | ) |  | 8 |  |  | (75 | )
Other | (71 | ) |  | (316 | ) |  | 529 |
Income tax provision | $ | (117 | ) |  | $ | 1,639 |  |  | $ | 1,618 |
Schedule of Income before Income Tax, Domestic and Foreign | The domestic and foreign components of income before income taxes were:
| Fiscal Year Ended
| June 30, 2018 |  | July 1, 2017 |  | July 2, 2016
| (in thousands)
Domestic | $ | (4,593 | ) |  | $ | 3,553 |  |  | $ | 2,228 |
Foreign | 3,151 |  |  | 3,703 |  |  | 5,923 |
Income before income taxes | $ | (1,442 | ) |  | $ | 7,256 |  |  | $ | 8,151 |
Schedule of Deferred Tax Assets and Liabilities | Deferred income tax assets and liabilities consist of the following at:
| June 30, 2018 |  | July 1, 2017
| (in thousands)
Deferred tax assets: |  |  |
Tax credit carryforwards, net | $ | 3,946 |  |  | $ | 4,164 |
Foreign subsidiaries - future tax credits | — |  |  | 840 |
Inventory | 667 |  |  | 840 |
Accruals | 3,830 |  |  | 4,020 |
Mark-to-market adjustments | 247 |  |  | 1,443 |
Arbitration settlement | 1,100 |  |  | — |
Other | 33 |  |  | 28 |
Deferred income tax assets | $ | 9,823 |  |  | $ | 11,335 |
Deferred tax liabilities: |  |  |
Foreign subsidiaries – unremitted earnings | (822 | ) |  | (2,288 | )
Fixed assets | (289 | ) |  | (456 | )
Identifiable intangibles | (670 | ) |  | (1,308 | )
Other | (160 | ) |  | (302 | )
Deferred income tax liabilities | $ | (1,941 | ) |  | $ | (4,354 | )
Net deferred income tax assets | $ | 7,882 |  |  | $ | 6,981 |
Balance sheet caption reported in: |  |  |
Long-term deferred income tax asset | $ | 7,882 |  |  | $ | 6,981 |
Net deferred income tax asset | $ | 7,882 |  |  | $ | 6,981 |
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 30, 2018 |  | July 1, 2017 |  | July 2, 2016
| (in thousands)
Beginning Balance | $ | 3,947 |  |  | $ | 3,760 |  |  | $ | 3,446 |
Additions based on tax positions related to the current year | 64 |  |  | 187 |  |  | 314 |
Ending Balance | $ | 4,011 |  |  | $ | 3,947 |  |  | $ | 3,760 |

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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum: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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum: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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum: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/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=96868398&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration