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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 27, 2020
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Income tax benefit consists of the following:
| Fiscal Year Ended |  |  |  |
| June 27, 2020 |  | June 29, 2019 |  | June 30, 2018
| (in thousands) |  |  |  |
Current income tax benefit: |  |  |  |  |
United States | $ | 365 |  |  | $ | (537) |  |  | $ | (221) |
Foreign | 154 |  |  | 895 |  |  | 1,722 |
| 519 |  |  | 358 |  |  | 1,501 |
Deferred income tax benefit: |  |  |  |  |
United States | (1,850) |  |  | (910) |  |  | (795) |
Foreign | 892 |  |  | (206) |  |  | (823) |
| (958) |  |  | (1,116) |  |  | (1,618) |
Total income tax benefit | $ | (439) |  |  | $ | (758) |  |  | $ | (117) |
Effective Tax Rate Reconciliation | The Company’s effective tax rate differs from the federal tax rate as follows:
| Fiscal Year Ended |  |  |  |
| June 27, 2020 |  | June 29, 2019 |  | June 30, 2018
| (in thousands) |  |  |  |
Federal income tax provision (benefit) at statutory rates | $ | 907 |  |  | $ | (1,836) |  |  | $ | (397) |
State income taxes, net of federal tax effect | 90 |  |  | (158) |  |  | (4) |
Foreign tax rate differences | 336 |  |  | 251 |  |  | 103 |
Tax rate change | — |  |  | — |  |  | 1,634 |
Provisional transition tax on accumulated foreign earnings | — |  |  | (384) |  |  | 1,190 |
Effect of income tax credits | (310) |  |  | (861) |  |  | (687) |
Previously unrecognized tax benefits | (1,345) |  |  | — |  |  | — |
Effect of repatriation of foreign earnings, net | — |  |  | (42) |  |  | (1,484) |
Goodwill write-off | — |  |  | 1,726 |  |  | — |
Global Intangible Low-Taxed Income (GILTI) tax | — |  |  | 150 |  |  | — |
Provision to return reconciliation | (241) |  |  | 630 |  |  | (401) |
Other | 124 |  |  | (234) |  |  | (71) |
Income tax benefit | $ | (439) |  |  | $ | (758) |  |  | $ | (117) |
Schedule of Income before Income Tax, Domestic and Foreign | The domestic and foreign components of income (loss) before income taxes were:
| Fiscal Year Ended |  |  |  |
| June 27, 2020 |  | June 29, 2019 |  | June 30, 2018
| (in thousands) |  |  |  |
Domestic | $ | 1,142 |  |  | $ | (12,220) |  |  | $ | (4,593) |
Foreign | 3,177 |  |  | 3,480 |  |  | 3,151 |
Income (loss) before income taxes | $ | 4,319 |  |  | $ | (8,740) |  |  | $ | (1,442) |
Schedule of Deferred Tax Assets and Liabilities | Deferred income tax assets and liabilities consist of the following at:
| June 27, 2020 |  | June 29, 2019
| (in thousands) |  |
Deferred tax assets: |  |  |
Net operating loss | $ | 184 |  |  | $ | 33 |
Tax credit carryforwards, net | 5,961 |  |  | 4,986 |
Inventory | 1,426 |  |  | 1,087 |
Identifiable intangibles | 493 |  |  | 407 |
Interest expense carryforward | — |  |  | 474 |
Accruals | 2,847 |  |  | 3,549 |
Research and development expenses | — |  |  | 232 |
Mart-to-market adjustments | 415 |  |  | — |
ASC 606 deferred costs | 1,943 |  |  | 2,484 |
Lease liabilities | 3,201 |  |  | — |
Other | 212 |  |  | 30 |
Deferred income tax assets | $ | 16,682 |  |  | $ | 13,282 |
Deferred tax liabilities: |  |  |
Accrued withholding tax - unremitted earnings | (820) |  |  | (820) |
Fixed assets | (566) |  |  | (443) |
Right-of-use assets | (3,290) |  |  | — |
Mart-to-market adjustments | — |  |  | (730) |
ASC 606 accelerated revenue | (1,344) |  |  | (3,274) |
Other | (718) |  |  | (175) |
Deferred income tax liabilities | $ | (6,738) |  |  | $ | (5,442) |
Net deferred income tax assets | $ | 9,944 |  |  | $ | 7,840 |
Balance sheet caption reported in: |  |  |
Long-term deferred income tax asset | $ | 10,178 |  |  | $ | 7,840 |
Long-term deferred income tax liability | (234) |  |  | — |
Net deferred income tax asset | $ | 9,944 |  |  | $ | 7,840 |
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, 2020 |  | June 29, 2019 |  | June 30, 2018
| (in thousands) |  |  |  |
Beginning Balance | $ | 4,099 |  |  | $ | 4,011 |  |  | $ | 3,947 |
Additions based on tax positions related to the current year | 109 |  |  | 88 |  |  | 64 |
Lapse of statute of limitations | (1,345) |  |  | — |  |  | — |
Ending Balance | $ | 2,863 |  |  | $ | 4,099 |  |  | $ | 4,011 |

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