XML 57 R47.htm IDEA: XBRL DOCUMENT

LEASES (Tables)

9 Months Ended

Mar. 31, 2021

Leases [Abstract]

Future minimum rental income

Future minimum rental income in China and Thailand to be received from fiscal year 2021 to fiscal year 2022 on non-cancelable operating leases is contractually due as follows as of March 31, 2021:

2021		$	33
2022			122
		$	155

Future minimum rental income in China and Thailand to be received from fiscal year 2021 to fiscal year 2022 on non-cancelable operating leases is contractually due as follows as of June 30, 2020:

2021		$	120
2022			114
		$	234

Supplemental lease information

		Mar. 31, 2021 (Unaudited)				June 30, 2020
Finance Leases (Plant and Equipment)
Plant and equipment, at cost			1,838				1,372
Accumulated depreciation			(955	)			(526	)
Plant and Equipment, Net			883				846

Current portion of finance leases			216				231
Net of current portion of finance leases			291				435
Total Finance Lease Liabilities			507				666

Operating Leases (Corporate Offices, Research and Development Facilities)
Operating lease right-of-use assets			1,994				944
Current portion of operating leases			659				477
Net of current portion of operating leases			1335				467
Total Operating Lease Liabilities			1,994				944

Lease cost

		Three Months Ended								Nine Months Ended
		Mar. 31,				Mar. 31,				Mar. 31,				Mar. 31,
		2021				2020				2021				2020
		(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited
Lease Cost
Finance lease cost:
Interest on finance lease		$	15			$	13			$	35			$	37
Amortization of right-of -use assets			135				76				260				212
Total finance lease cost			150				89				295				249

Operating Lease Costs		$	191			$	167			$	566			$	526

Other information related to leases

		Nine months ended
		Mar. 31,				Mar. 31,
		2021				2020
		(Unaudited)				(Unaudited)
Cash Paid for Amounts Included in the Measurement of Lease Liabilities
Operating cash flows from finance leases			(32	)		$	(43	)
Operating cash flows from operating leases			(565	)			(398	)
Finance cash flows from finance leases			(192	)			(251	)
Right-of-Use Assets Obtained in Exchange for New Operating Lease Liabilities			2,070				780

Weighted-Average Remaining Lease Term:
Finance leases			2.85				3.55
Operating leases			3.36				1.89
Weighted-Average Discount Rate:
Finance leases			3.35	%			3.40	%
Operating leases			4.83	%			4.59	%

Future minimum lease payments under finance leases and non-cancelable operating leases

As of March 31, 2021, future minimum lease payments under finance leases and non-cancelable operating leases were as follows :

		Operating Lease Liabilities				Finance Lease Liabilities
Fiscal Year
Remainder of 2021		$	216				64
2022		$	712				218
2023			516				137
2024			308				111
2025 and thereafter			425				22
Total future minimum lease payments		$	2,177				552
Less: amount representing interest			(183	)			(45	)
Present value of net minimum lease payments			1,994				507

Presentation on statement of financial position
Current		$	659				216
Non-current		$	1335				291

As of June 30, 2020, future minimum lease payments under finance leases and non-cancelable operating leases were as follows:

		Operating Lease Liabilities				Finance Lease Liabilities
Fiscal Year
2021		$	509				265
2022		$	317				211
2023			168				133
2024			-				107
2025			-				20
Total future minimum lease payments		$	994				736
Less: amount representing interest			(50	)			(70	)
Present value of net minimum lease payments			944				666
Presentation on statement of financial position
Current		$	477				231
Non-current		$	467				435