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INCOME TAXES (Tables) | 12 Months Ended
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Jun. 28, 2025
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Income tax benefit consists of the following:
| Fiscal Year Ended
| June 28, 2025 |  | June 29, 2024
| (in thousands)
Current income tax provision (benefit): |  |  |
United States | $ | 112 |  |  | $ | 263 |
Foreign | 2,841 |  |  | 1,451 |
| 2,953 |  |  | 1,714 |
Deferred income tax provision (benefit): |  |  |
United States | (5,546) |  |  | (4,322) |
Foreign | (1,050) |  |  | 208 |
| (6,596) |  |  | (4,114) |
Total income tax benefit | $ | (3,643) |  |  | $ | (2,400) |
Schedule of Effective Tax Rate Reconciliation | The Company’s effective tax rate differs from the federal tax rate as follows:
| Fiscal Year Ended
| June 28, 2025 |  | June 29, 2024
| (in thousands)
Federal income tax provision at statutory rates | $ | (2,512) |  |  | $ | (1,089) |
State income taxes, net of federal tax effect | (264) |  |  | (145) |
Foreign tax rate differences | 284 |  |  | (71) |
Effect of income tax credits | (569) |  |  | (929) |
Previously unrecognized tax benefits | — |  |  | (232) |
Inflation adjustments | 115 |  |  | 132 |
Deferred income tax on unremitted foreign earnings | (474) |  |  | 39 |
Global Intangible Low-Taxed Income (GILTI) tax | — |  |  | 53 |
Provision to return reconciliation | (44) |  |  | (68) |
Equity compensation shortfall | 33 |  |  | 51 |
Foreign exchange gains/losses unrealized for tax purposes | (204) |  |  | (126) |
Other | (8) |  |  | (15) |
Income tax benefit | $ | (3,643) |  |  | $ | (2,400) |
Schedule of Domestic and Foreign Components of Loss Before Income Taxes | The domestic and foreign components of loss before income taxes were:
| Fiscal Year Ended
| June 28, 2025 |  | June 29, 2024
| (in thousands)
Domestic | $ | (19,691) |  |  | $ | (13,539) |
Foreign | 7,730 |  |  | 8,352 |
Loss before income taxes | $ | (11,961) |  |  | $ | (5,187) |
Schedule of Deferred Income Tax Assets and Liabilities | Deferred income tax assets and liabilities consist of the following at:
| June 28, 2025 |  | June 29, 2024
| (in thousands)
Deferred tax assets: |  |  |
Tax credit carryforwards, net | $ | 8,121 |  |  | $ | 7,544 |
Inventory | 240 |  |  | 252 |
Identifiable intangibles | 185 |  |  | 247 |
Accruals | 2,764 |  |  | 2,340 |
Property, plant, and equipment | 13 |  |  | — |
ASC 606 deferred costs | 2,803 |  |  | 3,852 |
Lease liabilities | 2,721 |  |  | 3,542 |
Interest expense deduction carryforward | 5,362 |  |  | 2,765 |
Research and development expenses | 7,818 |  |  | 6,042 |
Other | 389 |  |  | 505 |
Deferred income tax assets | $ | 30,416 |  |  | $ | 27,089 |
Deferred tax liabilities: |  |  |
Accrued withholding tax - unremitted earnings | $ | (287) |  |  | $ | (796) |
Property, plant, and equipment | — |  |  | (127) |
Right-of-use assets | (2,737) |  |  | (3,609) |
Tax capital lease liabilities | (504) |  |  | (764) |
ASC 606 accelerated revenue | (2,826) |  |  | (3,882) |
Other | (665) |  |  | (798) |
Deferred income tax liabilities | $ | (7,019) |  |  | $ | (9,976) |
Net deferred income tax assets | $ | 23,397 |  |  | $ | 17,113 |
Balance sheet caption reported in: |  |  |
Long-term deferred income tax asset | $ | 23,397 |  |  | $ | 17,376 |
Long-term deferred income tax liability | — |  |  | (263) |
Net deferred income tax asset | $ | 23,397 |  |  | $ | 17,113 |
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 28, 2025 |  | June 29, 2024
| (in thousands)
Beginning balance | $ | 2,899 |  |  | $ | 3,028 |
Additions based on tax positions related to the current year | 80 |  |  | 110 |
Adjustment to prior year tax positions & amended tax returns | (16) |  |  | (7) |
Lapse of statute of limitations | — |  |  | (232) |
Ending balance | $ | 2,963 |  |  | $ | 2,899 |

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