0001377789-21-000048 | 10-K | XBRL Viewer

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Cover - USD ($) $ in Millions	12 Months Ended
Cover - USD ($) $ in Millions	Jul. 02, 2021	Aug. 20, 2021	Jan. 01, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Jul. 02, 2021
Current Fiscal Year End Date	--07-02
Document Transition Report	false
Entity File Number	001-33278
Entity Registrant Name	AVIAT NETWORKS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-5961564
Entity Address, Address Line One	200 Parker Drive, Suite C100A,
Entity Address, City or Town	Austin,
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78728
City Area Code	408)
Local Phone Number	941-7100
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	AVNW
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 165.4
Entity Common Stock, Shares Outstanding		11,165,221
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement for its fiscal 2021 Annual Meeting of Stockholders (“Proxy Statement”), which will be filed with the Securities and Exchange Commission within 120 days after the end of the registrant’s fiscal year ended July 2, 2021, are incorporated by reference into Part III of this Annual Report on Form 10-K.
Entity Central Index Key	0001377789
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Revenues:
Total revenues	$ 274,911	$ 238,642	$ 243,858
Cost of revenues:
Total cost of revenues	172,296	153,946	164,588
Gross margin	102,615	84,696	79,270
Operating expenses:
Research and development expenses	21,810	19,284	21,111
Selling and administrative expenses	56,324	57,985	56,055
Restructuring charges	2,271	4,049	736
Total operating expenses	80,405	81,318	77,902
Operating income	22,210	3,378	1,368
Interest income	230	385	267
Interest expense	0	(54)	(102)
Other income (expense), net	0	0	17
Income before income taxes	22,440	3,709	1,550
(Benefit from) provision for income taxes	(87,699)	3,452	(8,188)
Net income	$ 110,139	$ 257	$ 9,738
Net income per share:
Basic (in dollars per share)	$ 9.98	$ 0.02	$ 0.91
Diluted (in dollars per share)	$ 9.42	$ 0.02	$ 0.87
Weighted average shares outstanding:
Basic (in shares)	11,036	10,782	10,754
Diluted (in shares)	11,688	10,936	11,236
Product sales
Revenues:
Total revenues	$ 185,787	$ 153,793	$ 156,724
Cost of revenues:
Total cost of revenues	113,055	95,321	103,517
Services
Revenues:
Total revenues	89,124	84,849	87,134
Cost of revenues:
Total cost of revenues	$ 59,241	$ 58,625	$ 61,071

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Statement of Comprehensive Income [Abstract]
Net income	$ 110,139	$ 257	$ 9,738
Other comprehensive income (loss):
Net change in cumulative translation adjustment, net of tax	642	(2,233)	(131)
Other comprehensive income (loss)	642	(2,233)	(131)
Comprehensive income (loss)	$ 110,781	$ (1,976)	$ 9,607

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Current Assets:
Cash and cash equivalents	$ 47,942	$ 41,618
Accounts receivable, net	48,135	44,661
Unbilled receivables	37,521	28,085
Inventories	23,436	13,997
Customer service inventories	1,431	1,234
Asset held for sale	2,218	0
Other current assets	9,556	10,355
Total current assets	170,239	139,950
Property, plant and equipment, net	11,701	16,911
Deferred income taxes	103,467	12,799
Right of use assets	3,816	3,474
Other assets	8,430	6,667
TOTAL ASSETS	297,653	179,801
Current Liabilities:
Short-term debt	0	9,000
Accounts payable	32,405	31,995
Accrued expenses	28,154	26,920
Short-term lease liabilities	769	1,445
Advance payments and unearned revenue	32,304	21,872
Restructuring liabilities	2,737	2,738
Total current liabilities	96,369	93,970
Unearned revenue	8,592	8,142
Long-term lease liabilities	3,223	2,303
Other long-term liabilities	356	401
Reserve for uncertain tax positions	5,164	5,759
Deferred income taxes	614	545
Total liabilities	114,318	111,120
Commitments and contingencies (Note 12)
Equity:
Preferred stock, $0.01 par value; 50,000,000 shares authorized; none issued	0	0
Common stock, $0.01 par value; 300,000,000 shares authorized; 11,153,445 and 10,800,974 shares issued and outstanding as of July 2, 2021 and July 3, 2020, respectively	112	108
Treasury stock 19,587 and 0 shares as of July 2, 2021 and July 3, 2020, respectively	(787)	0
Additional paid-in-capital	818,939	814,283
Accumulated deficit	(620,602)	(730,741)
Accumulated other comprehensive loss	(14,327)	(14,969)
Total equity	183,335	68,681
TOTAL LIABILITIES AND EQUITY	$ 297,653	$ 179,801

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 02, 2021	Jul. 03, 2020
Statement of Financial Position [Abstract]
Preferred Stock par value (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred Stock, shares issued (in shares)	0	0
Common stock par value (in dollars per share)	$ 0.01	$ 0.01
Common stock shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	11,153,445	10,800,974
Common stock, shares outstanding (in shares)	11,153,445	10,800,974
Treasury stock (in shares)	19,587	0

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Operating Activities
Net income	$ 110,139	$ 257	$ 9,738
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	5,383	4,387	4,468
Provision for (recovery from) uncollectible receivables	171	23	(359)
Share-based compensation	2,921	1,686	1,723
Deferred tax assets, net	(90,599)	(172)	(8,760)
Charges for inventory and customer service inventory write-downs	1,452	945	553
Loss on disposition of property, plant and equipment, net	6	56	4
Noncash lease expense	(342)	4,416	0
Changes in operating assets and liabilities:
Accounts receivable	(4,232)	7,043	(6,395)
Unbilled receivables	(8,579)	(304)	(4,976)
Inventories	(9,987)	(5,651)	1,228
Customer service inventories	(1,104)	(1,023)	(357)
Accounts payable	580	(3,122)	5,074
Accrued expenses	1,767	4,285	(2,585)
Advance payments and unearned revenue	10,560	6,304	4,170
Income taxes payable or receivable	159	1,978	338
Other assets and liabilities	(997)	(3,615)	(920)
Net cash provided by operating activities	17,298	17,493	2,944
Investing Activities
Payments for acquisition of property, plant and equipment	(2,847)	(4,608)	(5,246)
Net cash used in investing activities	(2,847)	(4,608)	(5,246)
Financing Activities
Proceeds from borrowings	0	41,911	36,000
Repayments of borrowings	(9,000)	(41,911)	(36,000)
Payments for repurchase of common stock	(787)	(1,772)	(2,316)
Payments for taxes related to net settlement of equity awards	(167)	(802)	(671)
Proceeds from issuance of common stock under employee stock plans and exercises of stock options	1,906	29	35
Net cash used in financing activities	(8,048)	(2,545)	(2,952)
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	(77)	(669)	(309)
Net increase (decrease) in cash, cash equivalents, and restricted cash	6,326	9,671	(5,563)
Cash, cash equivalents, and restricted cash, beginning of year	41,872	32,201	37,764
Cash, cash equivalents, and restricted cash, end of year	48,198	41,872	32,201
Non-cash investing activities:
Unpaid property, plant and equipment	228	277	578
Supplemental disclosures of cash flow information:
Cash paid for interest	4	60	70
Cash (received) paid for income taxes, net	$ (2,119)	$ 1,057	$ 687

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Total Stockholders’ Equity	Total Stockholders’ Equity Cumulative-effect adjustment for ASC Topic 606	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Deficit Cumulative-effect adjustment for ASC Topic 606	Accumulated Other Comprehensive Loss
Beginning balance (in shares) at Jun. 29, 2018				10,702,310	0
Beginning balance at Jun. 29, 2018		$ 57,516	$ 5,623	$ 108	$ 0	$ 816,372	$ (746,359)	$ 5,623	$ (12,605)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	$ 9,738	9,738					9,738
Other comprehensive (loss) income, net of tax	(131)	(131)							(131)
Issuance of common stock under employee stock plans (in shares)				345,406
Issuance of common stock under employee stock plans		35		$ 4		31
Shares withheld for taxes related to vesting of equity awards (in shares)				(15,788)
Shares withheld for taxes related to vesting of equity awards		(672)		$ (2)		(670)
Stock repurchase (in shares)				(312,538)
Stock repurchase		(2,316)		$ (2)		(2,314)
Share-based compensation		1,723				1,723
Ending balance (in shares) at Jun. 28, 2019				10,719,390	0
Ending balance at Jun. 28, 2019		71,516		$ 108	$ 0	815,142	(730,998)		(12,736)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	257	257					257
Other comprehensive (loss) income, net of tax	(2,233)	(2,233)							(2,233)
Issuance of common stock under employee stock plans (in shares)				450,112
Issuance of common stock under employee stock plans		29		$ 4		25
Shares withheld for taxes related to vesting of equity awards (in shares)				(112,482)
Shares withheld for taxes related to vesting of equity awards		(802)		$ (2)		(800)
Stock repurchase (in shares)				(256,046)
Stock repurchase		(1,772)		$ (2)		(1,770)
Share-based compensation		1,686				1,686
Ending balance (in shares) at Jul. 03, 2020				10,800,974	0
Ending balance at Jul. 03, 2020	68,681	68,681		$ 108	$ 0	814,283	(730,741)		(14,969)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	110,139	110,139					110,139
Other comprehensive (loss) income, net of tax	642	642							642
Issuance of common stock under employee stock plans (in shares)				393,724
Issuance of common stock under employee stock plans		1,906		$ 4		1,902
Shares withheld for taxes related to vesting of equity awards (in shares)				(13,366)
Shares withheld for taxes related to vesting of equity awards		(167)				(167)
Stock repurchase (in shares)				(27,887)	(19,587)
Stock repurchase		(787)			$ (787)
Share-based compensation		2,921				2,921
Ending balance (in shares) at Jul. 02, 2021				11,153,445	(19,587)
Ending balance at Jul. 02, 2021	$ 183,335	$ 183,335		$ 112	$ (787)	$ 818,939	$ (620,602)		$ (14,327)

The Company and Summary of Significant Accounting Policies

12 Months Ended

Jul. 02, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The Company and Summary of Significant Accounting Policies

The Company

We design, manufacture and sell a range of wireless networking solutions and services to mobile and fixed telephone service providers, private network operators, government agencies, transportation and utility companies, public safety agencies and broadcast system operators across the globe. Our products include broadband wireless access base stations and customer premises equipment for fixed and mobile, point-to-point digital microwave radio systems for access, backhaul, trunking and license-exempt applications, supporting new network deployments, network expansion, and capacity upgrades.

We were incorporated in Delaware in 2006 to combine the businesses of Harris Corporation’s Microwave Communications Division (“MCD”) and Stratex Networks, Inc. (“Stratex”). On January 28, 2010, we changed our corporate name from Harris Stratex Networks, Inc. to Aviat Networks, Inc. (“the Company”, “Aviat Networks,” “Aviat”, “we,” “us,” and “our”) to more effectively reflect our business and communicate our brand identity to customers. Additionally, the change of our corporate name was to comply with the termination of the Harris Corporation (“Harris”) trademark licensing agreement resulting from the spin-off by Harris of its interest in our stock to its stockholders in May 2009.

Basis of Presentation

The consolidated financial statements include the accounts of Aviat Networks and its wholly-owned and majority owned subsidiaries. Significant intercompany transactions and accounts have been eliminated.

Our fiscal year ends on the Friday nearest June 30. This was July 2, for fiscal 2021, July 3, for fiscal 2020 and June 28, for fiscal 2019. Fiscal 2021 presented 52 weeks while fiscal 2020 included 53 weeks and fiscal 2019 included 52 weeks. In these notes to consolidated financial statements, we refer to our fiscal years as “fiscal 2021”, “fiscal 2020” and “fiscal 2019.”

Stock Split

On April 7, 2021 we effected a two-for-one stock split in the form of a stock dividend to shareholders of record as of April 1, 2021. Common stock, Additional paid-in-capital, per share and equity award amounts for all periods presented have been retrospectively reclassified to reflect the two-for-one stock split in the form of a stock dividend.

Use of Estimates

The preparation of consolidated financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) requires us to make estimates, assumptions and judgments affecting the amounts reported and related disclosures. Estimates are based upon historical factors, current circumstances and the experience and judgment of our management. We evaluate our estimates and assumptions on an ongoing basis and may employ outside experts to assist us in making these evaluations. Changes in such estimates, based on more accurate information, or different assumptions or conditions, may affect amounts reported in future periods. Such estimates affect significant items, including revenue recognition, provision for uncollectible receivables, inventory valuation, valuation allowances for deferred tax assets and uncertainties in income taxes.

Cash, Cash Equivalents and Restricted Cash

We consider all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. Cash equivalents are carried at amortized cost, which approximates fair value due to the short-term nature of these investments. Investments with an original maturity of greater than three months are accounted for as short-term investments and are classified as such at the time of purchase.

We hold cash and cash equivalents at several major financial institutions, which often significantly exceed Federal Deposit Insurance Corporation insured limits. However, a substantial portion of the cash equivalents is invested in prime money market funds which are backed by the securities in the fund.

As of July 2, 2021 and July 3, 2020, all of our high-quality marketable debt securities were invested in prime money market funds.

Cash and cash equivalents that are restricted as to withdrawal or usage under the terms of contractual agreements are recorded as restricted cash. Our long-term restricted cash included the cash balance in our disability insurance voluntary plan account that cannot be used by us for any operating purposes other than to pay benefits to the insured employees and was recorded in other assets on our consolidated balance sheets and the corresponding liabilities were included in other long-term liabilities on our consolidated balance sheets.

Significant Concentrations

We typically invoice our customers for the sales order (or contract) value of the related products delivered at various milestones, including order receipt, shipment, installation and acceptance and for services when rendered. Our trade receivables are derived from sales to customers located in North America, Africa, Europe, the Middle East, Russia, Asia-Pacific and Latin America.

Accounts receivable is presented net of allowance for estimated uncollectible accounts to reflect any loss anticipated on the collection of accounts receivable balances. We calculate the allowance based on our history of write-offs, level of past due accounts and the economic status of the customers. The fair value of our accounts receivable approximates their net realizable value.

We regularly require letters of credit from certain customers and, from time to time, we discount these letters of credit issued by customers through various financial institutions. The discounting of letters of credit depends on many factors, including the willingness of financial institutions to discount the letters of credit and the cost of such arrangements. Under these arrangements, collection risk is fully transferred to the financial institutions. We record the financing charges on discounting these letters of credit as interest expense.

During fiscal 2021 and 2020 there were no customers that accounted for more than 10% of our total revenue. During fiscal 2019, Mobile Telephone Networks Group (“MTN Group”) in Africa accounted for 11% of our total revenue. As of July 2, 2021 and July 3, 2020, MTN Group accounted for approximately 14% and 21%, respectively, of our accounts receivable.

Financial instruments that potentially subject us to a concentration of credit risk consist principally of cash equivalents, marketable debt securities, trade accounts receivable and financial instruments used in foreign currency hedging activities. We invest our excess cash primarily in prime money market funds and certificates of deposit. We are exposed to credit risks related to such instruments in the event of default or decrease in credit-worthiness of the issuers of the investments. Risks associated with cash and cash equivalents, and investments are mitigated by banking with, and investing in, creditworthy institutions.

We perform ongoing credit evaluations of our customers and generally do not require collateral on accounts receivable, as the majority of our customers are large, well-established companies. However, in certain circumstances, we may require letters of credit, additional guarantees or advance payments. We maintain allowances for collection losses, but historically have not experienced any significant losses related to any particular geographic area. Our customers are primarily in the telecommunications industry, so our accounts receivable are concentrated within one industry and exposed to concentrations of credit risk within that industry. Accounts receivable are written off when attempts to collect outstanding amounts have been exhausted or there are other indicators that the amounts are no longer collectible.

We rely on third parties to manufacture our products and we purchase raw materials from third-party vendors. In addition, we purchase certain strategic component inventory which is consigned to our third-party manufacturers. Other components included in our products are sourced from various suppliers and are principally industry standard parts and components that are available from multiple vendors. The inability of a contract manufacturer or supplier to fulfill our supply requirements or changes in their financial or business condition could disrupt our ability to supply quality products to our customers, and thereby may have a material adverse effect on our business and operating results.

We have entered into agreements relating to our foreign currency contracts with Silicon Valley Bank, a multinational financial institution. The amounts subject to credit risk arising from the possible inability of any such parties to meet the terms of their contracts are generally limited to the amounts, if any, by which such party’s obligations exceed our obligations to that party.

Inventories

Inventories are valued at the lower of cost and net realizable value. Net realizable value is defined as the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. Cost is determined using standard cost, which approximates actual cost on a weighted-average first-in-first-out basis. We regularly review inventory quantities on hand and record adjustments to reduce the cost of inventory for excess and obsolete inventory based primarily on our estimated forecast of product demand and production requirements. Inventory adjustments are measured as the difference between the cost of the inventory and net realizable value based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower-cost basis for that inventory is established, and any subsequent improvements in facts and circumstances do not result in the restoration or increase in that newly established cost basis.

Customer Service Inventories

Our customer service inventories are stated at the lower of cost and net realizable value. We carry service parts because we generally provide product warranty for 12 to 36 months and earn revenue by providing enhanced and extended warranty and repair service during and beyond this warranty period. Customer service inventories consist of both component parts, which are primarily used to repair defective units, and finished units, which are provided for customer use permanently or on a temporary basis while the defective unit is being repaired. We record adjustments to reduce the carrying value of customer service inventories to their net realizable value. Factors influencing these adjustments include product life cycles, end of service life plans and volume of enhanced or extended warranty service contracts. Estimates of net realizable value involve significant estimates and judgments about the future, and revisions would be required if these factors differ from our estimates.

Property, Plant and Equipment

Property, plant and equipment are stated on the basis of cost less accumulated depreciation and amortization. We capitalize costs of software, consulting services, hardware and other related costs incurred to purchase or develop internal-use software. We expense costs incurred during preliminary project assessment, re-engineering, training and application maintenance.

Depreciation and amortization are calculated using the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are amortized on the straight-line method over the shorter of the remaining lease term or the estimated useful life of the improvements. The useful lives of the assets are generally as follows:


Buildings			40 years
Leasehold improvements			2 to 10 years
Software			3 to 5 years
Machinery and equipment			2 to 5 years

Expenditures for maintenance and repairs are charged to expense as incurred. Cost and accumulated depreciation of assets sold or retired are removed from the respective property accounts, and any gain or loss is reflected in the consolidated statements of operations.

Impairment of Long-Lived Assets

We evaluate long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. Impairment is considered to exist if the total estimated future cash flows on an undiscounted basis are less than the carrying amount of the assets. If impairment exists, the impairment loss is measured and recorded based on discounted estimated future cash flows. In estimating future cash flows, assets are grouped at the lowest levels for which there are identifiable cash flows that are largely independent of cash flows from other asset groups.

Our estimate of future cash flows is based upon, among other things, certain assumptions about expected future operating performance, growth rates and other factors. The actual cash flows realized from these assets may vary significantly from our estimates due to increased competition, changes in technology, fluctuations in demand, consolidation of our customers, reductions in average selling prices and other factors. Assumptions underlying future cash flow estimates are therefore subject to significant risks and uncertainties.

Warranties

On product sales, we provide for future warranty costs upon product delivery. The specific terms and conditions of those warranties vary depending upon the product sold and the country in which we do business. In the case of products sold by us, our warranties generally start from the delivery date and continue for one to three years, depending on the terms.

Many of our products are manufactured to customer specifications and their acceptance is based on meeting those specifications. Factors that affect our warranty liabilities include the number of product units subject to warranty protection, historical experience and management’s judgment regarding anticipated rates of warranty claims and cost per claim. We assess the adequacy of our recorded warranty liabilities every quarter and make adjustments to the liabilities as necessary.

Leases

On June 29, 2019, the first day of our fiscal 2020, we adopted ASC 842 using the modified retrospective transition method, which requires a cumulative-effect adjustment, if any, to the opening balance of accumulated deficit to be recognized on the date of adoption with prior periods not restated.

We determine if an arrangement contains a lease at inception. These operating leases are included in Right of use assets (ROU assets) on our July 2, 2021 consolidated balance sheets and represent our right to use the underlying asset for the lease term. Our obligation to make lease payments are included in "Short-term lease liabilities" and "Long-term lease liabilities" on our July 2, 2021 consolidated balance sheets. We have not entered into any financing leases during fiscal 2021.

Operating lease ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most of our leases do not provide an implicit rate, we used the incremental borrowing rate based on the remaining lease term at commencement date in determining the present value of future payments. The operating lease ROU assets also include any lease payments made and exclude lease incentives and initial direct costs incurred. Variable lease payments are expensed as incurred and are not included within the ROU asset and lease liability calculation. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Certain of our lease arrangements include non-lease components and we account for non-lease components together with lease components for all such lease arrangements.

Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets. We recognize lease expense for these leases on a straight-line basis over the lease term.

Foreign Currency Translation

The functional currency of our subsidiaries located in the United Kingdom, Singapore, Mexico, Algeria and New Zealand is the United States (“U.S.”) dollar. Determination of the functional currency is dependent upon the economic environment in which an entity operates as well as the customers and suppliers the entity conducts business with. Changes in facts and circumstances may occur which could lead to a change in the functional currency of that entity. Accordingly, all of the monetary assets and liabilities of these subsidiaries are re-measured into U.S. dollars at the current exchange rate as of the applicable balance sheet date, and all non-monetary assets and liabilities are re-measured at historical rates. Income and expenses are re-measured at the average exchange rate prevailing during the period. Gains and losses resulting from the re-measurement of these subsidiaries’ financial statements are included in the consolidated statements of operations.

Our other international subsidiaries use their respective local currency as their functional currency. Assets and liabilities of these subsidiaries are translated at the local current exchange rates in effect at the balance sheet date, and income and expense accounts are translated at the average exchange rates during the period. The resulting translation adjustments are included in accumulated other comprehensive loss.

Gains and losses resulting from foreign exchange transactions and revaluation of monetary assets and liabilities in non-functional currencies are included in cost of product sales and services in the accompanying consolidated statements

of operations, based on the nature of the transactions. Net foreign exchange gain (loss) recorded in our consolidated statements of operations during fiscal 2021, 2020 and 2019 was as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Amount included in costs of revenues	$	1,015	$	419	$	(664)

Total foreign exchange gain (loss), net	$	1,015	$	419	$	(664)

Retirement Benefits

As of July 2, 2021, we provided retirement benefits to substantially all employees primarily through our defined contribution retirement plans. These plans have matching and savings elements. Contributions by us to these retirement plans are based on profits and employees’ savings with no other funding requirements. Contributions to retirement plans are expensed as incurred. Retirement plan expense amounted to $1.8 million, $1.7 million and $2.0 million in fiscal 2021, 2020 and 2019, respectively.

Revenue Recognition

Under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, we recognize revenue by applying the following five-step approach: (1) identification of the contract with a customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, we satisfy a performance obligation. See Note 3 for additional discussion on revenue recognition.

Cost of Product Sales and Services

Cost of sales consists primarily of materials, labor and overhead costs incurred internally and amounts incurred for contract manufacturers to produce our products, personnel and other implementation costs incurred to install our products and train customer personnel, and customer service and third party original equipment manufacturer costs to provide continuing support to our customers.

Shipping and handling costs are included as a component of costs of product sales in our consolidated statements of operations because they are also included in revenue that we bill our customers.

Advertising Costs

We expense all advertising costs as incurred. Advertising costs were immaterial during fiscal 2021, 2020 and 2019.

Presentation of Transactional Taxes Collected from Customers and Remitted to Government Authorities

We present transactional taxes such as sales and use tax collected from customers and remitted to governmental authorities on a net basis.

Research and Development Costs

Our research and development costs, which include costs in connection with new product development, improvement of existing products, process improvement, and product use technologies, are generally charged to operations in the period in which they are incurred. For certain software projects under development, we capitalize the development costs during the period between determining technological feasibility of the product and commercial release and are included in Other assets on the consolidated balance sheet. We amortize the capitalized development cost upon commercial release, generally over three years. To date, the amount of development costs capitalized and amount amortized have not been material.

Share-Based Compensation

We estimate the grant date fair value of our share-based awards and amortize this fair value to compensation expense over the requisite service period or vesting term. To estimate the fair value of our stock option awards, we use the Black-Scholes option pricing model. The determination of the fair value of stock option awards on the date of grant using an option pricing model is affected by our stock price as well as assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the expected term of the awards, actual and projected employee stock option exercise behaviors, risk-free interest rate and expected dividends. Due to the inherent limitations of option valuation models, including consideration of future events that are unpredictable and the estimation process utilized in determining the valuation of the share-based awards, the ultimate value realized by our employees may vary significantly from the amounts expensed in our financial statements. For restricted stock awards and units and performance share awards and units, we measure the grant date fair value based upon the market price of our common stock on the date of the grant. The fair value of each market-based stock unit with market conditions was estimated using the Monte-Carlo simulation model. We elected to account for forfeitures as they occur.

We generally recognize compensation cost for share-based payment awards on a straight-line basis over the requisite service period. For an award that has a graded vesting schedule, compensation expense is recognized on a straight-line basis over the requisite service period for each separately vesting portion of the award as if the award was, in-substance, multiple awards. The amount of compensation cost recognized at any date must at least equal the portion of the grant-date value of the award that is vested at that date.

For awards with a performance condition vesting feature, we recognize share-based compensation costs for the performance awards and units when achievement of the performance conditions is considered probable. Any previously recognized compensation cost would be reversed if the performance condition is not satisfied or if it is not probable that the performance conditions will be achieved. For awards with a market condition vesting feature, we recognize share-based compensation costs over the period the requisite service is rendered, regardless of when, if ever, the market condition is satisfied.

Restructuring Charges

Our restructuring charges represent expenses incurred in connection with certain cost reduction programs that we have implemented, and consisted of the costs of employee termination costs, lease and other contract termination charges and other costs of exiting activities or geographies. A liability for costs associated with an exit or disposal activity is measured at its fair value when the liability is incurred. Expenses for one-time termination benefits are recognized at the date we notify the employee, unless the employee must provide future service, in which case the benefits are expensed ratably over the future service period. We recognize severance benefits provided as part of an ongoing benefit arrangement when the payment is probable, and the amounts can be reasonably estimated. Liabilities related to termination of an operating lease or contract are measured and recognized at fair value when the contract does not have any future economic benefit to the entity and the fair value of the liability is determined based on the present value of the remaining lease obligations, adjusted for the effects of deferred items recognized under the lease, and reduced by estimated sublease rentals that could be reasonably obtained for the property. The assumptions in determining such estimates include anticipated timing of sublease rentals and estimates of sublease rental receipts and related costs based on market conditions. We expense all other costs related to an exit or disposal activity as incurred.

Income Taxes and Related Uncertainties

We account for income taxes under the asset and liability method. Deferred tax assets and liabilities are determined based on the estimated future tax effects of temporary differences between the financial statement and tax basis of assets and liabilities, as measured by tax rates at which temporary differences are expected to reverse as well as operating loss and tax credit carry forwards. Deferred tax expense (benefit) is the result of changes in deferred tax assets and liabilities. A valuation allowance is established to offset any deferred tax assets if, based upon the available information, it is more likely than not that some or all of the deferred tax assets will not be realized.

We are required to compute our income taxes in each federal, state, and international jurisdiction in which we operate. This process requires that we estimate the current tax exposure as well as assess temporary differences between the accounting and tax treatment of assets and liabilities, including items such as accruals and allowances not currently deductible for tax purposes as well as operating loss and tax credit carry forwards. The income tax effects of the differences we identify are classified as current or long-term deferred tax assets and liabilities in our consolidated balance sheets. Our judgments, assumptions, and estimates relative to the current provision for income taxes take into account current tax laws, our interpretation of current tax laws, and possible outcomes of current and future audits

conducted by foreign and domestic tax authorities. Changes in tax laws or our interpretation of tax laws and the resolution of current and future tax audits could significantly impact the amounts provided for income taxes in our consolidated balance sheets and consolidated statements of operations. We must also assess the likelihood that deferred tax assets will be realized from future taxable income and, based on this assessment, establish a valuation allowance, if required. Our determination of our valuation allowance is based upon a number of assumptions, judgments, and estimates, including forecasted earnings, future taxable income, and the relative proportions of revenue and income before taxes in the various domestic and international jurisdictions in which we operate. To the extent we establish a valuation allowance or change the valuation allowance in a period, we reflect the change with a corresponding increase or decrease to our tax provision in our consolidated statements of operations.

We use a two-step process to determine the amount of tax benefit to be recognized for uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step requires us to estimate and measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement. It is inherently difficult and subjective to estimate such amounts, as this requires us to determine the probability of various possible outcomes. We reevaluate these uncertain tax positions on a quarterly basis. This evaluation is based on factors including, but not limited to, changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in the recognition of a tax benefit or an additional charge to the tax provision in the period.

Accounting Standards Adopted

In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract. This guidance aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. ASU 2018-15 will be effective for us in our first quarter of fiscal 2021, with early adoption permitted. The standard can be adopted either using the prospective or retrospective transition approach. We adopted this amendment on July 4, 2020. We have assessed the amendments of ASU 2018-15 and determined the amendments to have an immaterial impact on our consolidated financial statements and related disclosures.

In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (ASU 2018-13). The update eliminates, adds, and modifies certain disclosure requirements for fair value measurements. ASU 2018-13 will be effective for us in our first quarter of fiscal 2021 and early adoption is permitted of the entire standard or only the provisions that eliminate or modify disclosure requirements. We adopted this amendment on July 4, 2020. We have assessed the amendments of ASU 2018-13 and determined the amendments to have an immaterial impact on our consolidated financial statements and related disclosures.

Accounting Standards Not Yet Adopted

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740). This guidance simplifies the accounting for income taxes by removing certain exceptions to the general principles and also simplifies areas such as franchise taxes, step-up in tax basis goodwill, separate entity financial statements and interim recognition of enactment of tax laws and rate changes. ASU 2019-12 will be effective for us in our first quarter of fiscal 2022. We are currently evaluating the potential impact of ASU 2019-12 will have on our consolidated financial statements..

In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (Topic 848). This guidance provides optional guidance related to reference rate reform, which provides practical expedients for contract modifications and certain hedging relationships associated with the transition from reference rates that are expected to be discontinued. This guidance is applicable for our borrowing instruments, which use LIBOR as a reference rate, and will be effective through December 31, 2022. We are currently evaluating the potential impact of ASU 2020-04 will have on our consolidated financial statements.

In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13) and also issued subsequent amendments to the initial guidance: ASU 2018-19, ASU 2019-04, and ASU 2019-05 (collectively, Topic 326). Topic 326 requires measurement and recognition of expected credit losses for financial assets held. Topic 326 will be effective for us in our first quarter of

fiscal 2024, and earlier adoption is permitted. We are evaluating the impact adopting Topic 326 will have on our consolidated financial statements.

Net Income per Share of Common Stock

12 Months Ended

Jul. 02, 2021

Earnings Per Share [Abstract]

Net Income per Share of Common Stock

Net income per share is computed using the two-class method, by dividing net income attributable to us by the weighted average number of shares of our outstanding common stock and participating securities outstanding. Our restricted shares contain rights to receive non-forfeitable dividends and therefore are considered to be participating securities and included in the calculations of net income per basic and diluted common share. Undistributed losses are not allocated to unvested restricted shares because the unvested restricted shares are not contractually obligated to share our losses. The impact on earnings per share of the participating securities under the two-class method was immaterial.

The following table presents the computation of basic and diluted net income per share attributable to our common stockholders:


	Fiscal Year
(In thousands, except per share amounts)	2021		2020		2019
Numerator:
Net income	$	110,139	$	257	$	9,738

Denominator:
Weighted average shares outstanding, basic	11,036		10,782		10,754
Effect of potentially dilutive equivalent shares	652		154		482
Weighted average shares outstanding, diluted	11,688		10,936		11,236

Net income per share:
Basic	$	9.98	$	0.02	$	0.91
Diluted	$	9.42	$	0.02	$	0.87

The following table summarizes the weighted-average equity awards that were excluded from the diluted net income per share calculations since they were antidilutive:


	Fiscal Year
(In thousands)	2021	2020	2019
Stock options	8	356	390
Restricted stock units and performance stock units	4	2	32
Total shares of common stock excluded	12	358	422

Revenue Recognition

12 Months Ended

Jul. 02, 2021

Revenue from Contract with Customer [Abstract]

Revenue Recognition

We recognize revenue by applying the following five-step approach: (1) identification of the contract with a customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, we satisfy a performance obligation.

Contracts and customer purchase orders are used to determine the existence of an arrangement.

Many of the Company’s arrangements with customers contain multiple performance obligations and therefore promises to provide multiple goods and services. The Company evaluates each promised good and service in a contract to determine whether it represents a distinct performance obligation or should be accounted for as a combined performance obligation. For goods and services determined to be distinct we have concluded that they provide a benefit

to the customer either on their own or together with other resources that are readily available to the customer, without having the need for significant integration or customization.

Revenue from product sales, recognized at a point-in-time, is generated predominately from the sales of products manufactured by third-party manufacturers to whom we have outsourced our manufacturing processes. Printed circuit assemblies, mechanical housings, and packaged modules are manufactured by contract manufacturing partners, with periodic business reviews of material levels and obsolescence. Product assembly, product testing, complete system integration, and system testing may either be performed within our own facilities or at the locations of our third-party manufacturers.

Revenue from services includes certain network planning and design, engineering, installation and commissioning (“field services”), extended warranty, customer support, consulting, training, and education. Maintenance and support services are generally offered to our customers and recognized over a specified period of time and from sales and subsequent renewals of maintenance and support contracts. The network planning and design, engineering and installation related services noted are recognized based on an over-time recognition model using the cost-input method. Certain judgment is required when estimating total contract costs and progress to completion on the over-time arrangements, as well as whether a loss is expected to be incurred on the contract. The cost estimation process for these contracts is based on the knowledge and experience of the Company’s project managers, engineers, and financial professionals. Changes in job performance and job conditions are factors that influence estimates of the total costs to complete those contracts and the Company’s revenue recognition. If circumstances arise that change the original estimates of revenues, costs, or extent of progress toward completion, revisions to the estimates are made in a timely manner. These revisions may result in increases or decreases in estimated revenues or costs, and such revisions are reflected in income in the period in which the circumstances that gave rise to the revision become known to us. We perform ongoing profitability analysis of our service contracts accounted for under this method in order to determine whether the latest estimates of revenues, costs, and profits require updating. In rare circumstances if these estimates indicate that the contract will be unprofitable, the entire estimated loss for the remainder of the contract is recorded immediately. We establish billing terms at the time project deliverables and milestones are agreed. Revenues recognized in excess of the amounts invoiced to clients are classified as unbilled receivables and if invoicing is ahead of revenue recognized it is classified as an unearned liability on the consolidated balance sheets.

In addition, shipping documents and customer acceptances, when applicable, are used to verify delivery and transfer of control. We typically satisfy our performance obligations upon shipment or delivery of product depending on the contractual terms. Payment terms to customers generally range from net 30 to 120 days from invoice, which are considered to be standard payment terms. Revenue recognition does not necessarily follow payment terms as there are a number of scenarios where they would be different. Recognition follows contractual terms and those vary depending on the nature of the performance obligation being satisfied. These timing differences result in contract assets and liabilities as discussed below. We assess our ability to collect from our customers based primarily on the creditworthiness and past payment history of the customer.

While our customers do not have the right of return, we reserve for estimated product returns as an offset to revenue based primarily on historical trends. Actual product returns may be different than what was estimated. These factors and unanticipated changes in economic and industry condition could make actual results differ from our return estimates.

We present transactional taxes such as sales and use tax collected from customers and remitted to government authorities on a net basis.

Bill-and-Hold Sales

Certain customer arrangements consist of bill-and-hold characteristics under which transfer of control has been met (including the passing of title and significant risk and reward of ownership to the customers). Therefore, the customers can direct the use of the bill-and-hold inventory while we retain physical possession of the product until it is installed at a customer site at a point in time in the future.

Termination Rights

The contract term is determined on the basis of the period over which the parties to the contract have present enforceable rights and obligations. Certain customer contracts include a termination for convenience clause that allows the customer to terminate services without penalty, upon advance notification. We concluded that the duration of support contracts does not extend beyond the non-cancellable portion of the contract.

Variable Consideration

The consideration associated with customer contracts is generally fixed. Variable consideration includes discounts, rebates, refunds, credits, incentives, penalties, or other similar items. The amount of consideration that can vary is not a substantial portion of total consideration.

Variable consideration estimates are re-assessed at each reporting period until a final outcome is determined. The changes to the original transaction price due to a change in estimated variable consideration are applied on a retrospective basis, with the adjustment recorded in the period in which the change occurs. Changes to variable consideration are tracked and material changes disclosed.

Stand-alone Selling Price

Stand-alone selling price is the price at which an entity would sell a good or service on a stand-alone (or separate) basis at contract inception. Under the model, the observable price of a good or service sold separately provides the best evidence of stand-alone selling price. However, in certain situations, stand-alone selling prices will not be readily observable and the entity must estimate the stand-alone selling price.

When allocating on a relative stand-alone selling price basis, any discount provided in the contract is allocated proportionately to all of the performance obligations in the contract.

The majority of products and services that we offer have readily observable selling prices. For products and services that do not, we estimate stand-alone selling price using the market assessment approach based on expected selling price and adjust those prices as necessary to reflect our costs and margins. As part of our stand-alone selling price policy, we review product pricing on a periodic basis to identify any significant changes and revise our expected selling price assumptions as appropriate.

Shipping and Handling

Shipping and handling costs are included as a component of costs of product sales in our consolidated statements of operations because they are also included in revenue that we bill our customers.

Costs to Obtain a Contract

We have assessed the treatment of costs to obtain or fulfill a contract with a customer. Under ASC 606, we capitalize sales commissions related to multi-year service contracts, and amortize the asset over the period of benefit, which is the estimated service period. Sales commissions paid on contract renewals, including service contract renewals, is commensurate with the sales commissions paid on the initial contracts. The capitalized sales commissions are included in Other Current Assets and Other Assets on the consolidated balance sheets. We have not identified any impairments during the periods presented.

We elected the practical expedient to expense sales commissions as incurred when the amortization period of the related asset is one year or less. These costs are recorded as sales and marketing expense and included in our consolidated balance sheet as accrued expenses until paid. Our amortization expense was not material for the fiscal years ended July 2, 2021, July 3, 2020 and June 28, 2019.

Contract Balances, Performance Obligations, and Backlog

The following table provides information about receivables and liabilities from contracts with customers (in thousands):


	July 2, 2021		July 3, 2020
Contract Assets
Accounts receivable, net	$	48,135	$	44,661
Unbilled receivables	$	37,521	$	28,085
Capitalized commissions	$	1,720	$	1,157
Contract Liabilities
Advance payments and unearned revenue	$	32,304	$	21,872
Unearned revenue, long-term	$	8,592	$	8,142

Significant changes in contract balances may arise as a result of recognition over time for services, transfer of control for equipment, and periodic payments (both in arrears and in advance).

From time to time, we may experience unforeseen events that could result in a change to the scope or price associated with an arrangement. We would update the transaction price and measure of progress for the performance obligation and recognize the change as a cumulative catch-up to revenue. Because of the nature and type of contracts we engage in, the timeframe to completion and satisfaction of current and future performance obligations can shift; however, this will have no impact on our future obligation to bill and collect.

As of July 2, 2021, we had $40.9 million in advance payments and unearned revenue and long-term unearned revenue, of which approximately 80% is expected to be recognized as revenue in fiscal 2022 and the remainder thereafter. During fiscal years 2021 and 2020, we recognized approximately $21.9 million and $14.0 million respectively, that was included in advance payments and unearned revenue at the beginning of each reporting period.

Remaining Performance Obligations

We elect the practical consideration to exclude performance obligations that relate to contracts with original expected durations of one year or less. As our product purchase orders are generally delivered within one year or less and our maintenance and support service contracts can be terminated without substantive termination penalties resulting in contracts with less than one year of duration, these performance obligations have been excluded from the remaining performance obligation amounts. The aggregate amount of transaction price allocated to the remaining unsatisfied performance obligations (or partially unsatisfied) was approximately $70.4 million at July 2, 2021 relating to our long-term field service projects. Of this amount, we expect to recognize approximately 60% as revenue during fiscal 2022, with the remaining amount to be recognized as revenue beyond 12 months.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-URI http://asc.fasb.org/topic&trid=49130388

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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-Paragraph 10
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130554-203045

+ Details

Leases

12 Months Ended

Jul. 02, 2021

Leases [Abstract]

Leases

We lease facilities under non-cancelable operating lease agreements. These leases have varying terms that range from one to 20 years and contain leasehold improvement incentives, rent holidays and escalation clauses. In addition, some of these leases have renewal options for up to 3 years. We lease approximately 18,000 square feet of office space in Austin, Texas as our corporate headquarters with an original term of 36 months.

We determine if an arrangement contains a lease at inception. These operating leases are included in "Right of use assets" (ROU assets) on our July 2, 2021 consolidated balance sheet and represent our right to use the underlying asset for the lease term. Our obligation to make lease payments are included in "Short-term lease liabilities" and "Long-term lease liabilities" on our July 2, 2021 consolidated balance sheet. We have not entered into any financing leases during fiscal 2021.

the ROU asset and lease liability calculation. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Certain of our lease arrangements include non-lease components and we account for non-lease components together with lease components for all such lease arrangements.

Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets. We recognize lease expense for these leases on a straight-line basis over the lease term.

As of July 2, 2021, total ROU assets were approximately $3.8 million, and short-term lease liabilities and long-term lease liabilities were approximately $0.8 million and $3.2 million, respectively. Cash paid for lease liabilities was $1.3 million for fiscal 2021.

The following summarizes our lease costs, lease term and discount rate for fiscal 2021 and 2020 (in thousands):


	Fiscal
	2021		2020
Operating lease costs	$	1,213	$	5,241
Short-term lease costs	1,639		1,541
Variable lease costs	324		351
Total lease costs	$	3,176	$	7,133

Other information related to our operating leases for fiscal 2021 and 2020 (in thousands, except for weighted average):


	Fiscal
	2021			2020
Weighted average remaining lease term	7.8 years			6.8 years
Weighted average discount rate	5.7		%	6.8		%
Operating lease assets obtained in exchange for operating lease liabilities	$	1,772		$	—

Rental expense for operating leases, including rentals on a month-to-month basis was $3.3 million for fiscal 2021 and $3.7 million for each of fiscal 2020 and 2019.

As of July 2, 2021, our future minimum lease payments under all non-cancelable operating leases with an initial term in excess of one year were as follows (in thousands):


Fiscal years	Amount
2022	$	973
2023	717
2024	598
2025	617
2026	557
Thereafter	1,710
Total lease payments	5,172
Less: interest	(1,181)
Present value of lease liabilities	$	3,991

Balance Sheet Components

12 Months Ended

Jul. 02, 2021

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Cash, Cash Equivalents, and Restricted Cash

The following table provides a summary of cash, cash equivalents, and restricted cash reported within the Consolidated Balance Sheets that reconciles to the corresponding amount in the Consolidated Statements of Cash Flows:


(In thousands)	July 2, 2021		July 3, 2020
Cash and cash equivalents	$	47,942	$	41,618
Restricted cash included in Other assets	256		254
Total cash, cash equivalents, and restricted cash	$	48,198	$	41,872

Accounts Receivable, net

Our net accounts receivable are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Accounts receivable	$	50,276	$	46,502
Less: Allowances for collection losses	(2,141)		(1,841)
Total accounts receivable, net	$	48,135	$	44,661

Inventories

Our inventories are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Finished products	$	15,409	$	9,055
Raw materials and supplies	8,027		4,942
Total inventories	$	23,436	$	13,997
Consigned inventories included within raw materials	$	6,570	$	1,931

During fiscal 2021, 2020 and 2019, we recorded charges to adjust our inventory and customer service inventory due to excess and obsolete inventory resulting from lower sales forecasts, product transitioning or discontinuance. Such charges incurred during fiscal 2021, 2020 and 2019 were classified in cost of product sales as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Excess and obsolete inventory charges (recovery)	$	544	$	233	$	(352)
Customer service inventory write-downs	908		712		905
Total charges	$	1,452	$	945	$	553

Assets Held for Sale

We consider properties to be Assets held for sale when management approves and commits to a plan to dispose of a property or group of properties. The property held for sale prior to the sale date is separately presented on the consolidated balance sheets as Assets held for sale.

During the second quarter of fiscal 2021 management initiated the sale of our facility located in Lanarkshire, Scotland. We expect to complete the sale within twelve months. The carrying value of this asset held for sale as of April 2, 2021 of $2.2 million which represents the lower of 1) the carrying value or 2) fair value of the assets, less estimated

costs to sell the assets. We performed an analysis and determined the estimated fair value of the assets, less estimated selling costs, is higher than the carrying value of the assets. As a result, no impairment charge was recorded in our consolidated statements of operations.

Property, Plant and Equipment, net

Our property, plant and equipment, net is summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Land	$	210	$	710
Buildings and leasehold improvements	6,914		11,737
Software	21,370		17,887
Machinery and equipment	51,244		52,293
	79,738		82,627
Less accumulated depreciation and amortization	(68,037)		(65,716)
Total Property, Plant and Equipment, net	$	11,701	$	16,911

Included in the total plant, property and equipment above were $0.3 million and $3.5 million of assets in progress which have not been placed in service as of July 2, 2021 and July 3, 2020, respectively. Depreciation and amortization expense related to property, plant and equipment, including amortization of internal use software was $5.4 million, $4.4 million and $4.5 million in fiscal 2021, 2020 and 2019, respectively.

Accrued Expenses

Our accrued expenses are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Accrued compensation and benefits	$	13,455	$	11,814
Accrued agent commissions	2,348		2,356
Accrued warranties	3,228		3,196
Other	9,123		9,554
	$	28,154	$	26,920

We accrue for the estimated cost to repair or replace products under warranty. Changes in our warranty liability, which is included as a component of accrued expenses in the consolidated balance sheets, were as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Balance as of the beginning of the fiscal year	$	3,196	$	3,323	$	3,196
Warranty provision recorded during the period	1,679		1,564		1,974
Consumption during the period	(1,647)		(1,691)		(1,847)
Balance as of the end of the period	$	3,228	$	3,196	$	3,323

Advance payments and Unearned Income

Our advance payments and unearned income are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Advance payments	$	2,445	$	2,529
Unearned income	29,859		19,343
	$	32,304	$	21,872

Fair Value Measurements Of Assets And Liabilities

12 Months Ended

Jul. 02, 2021

Fair Value Disclosures [Abstract]

Fair Value Measurements Of Assets And Liabilities

Fair Value Measurements of Assets and Liabilities

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal market (or most advantageous market, in the absence of a principal market) for the asset or liability in an orderly transaction between market participants as of the measurement date. We maximize the use of observable inputs and minimize the use of unobservable inputs in measuring fair value and establish a three-level fair value hierarchy that prioritizes the inputs used to measure fair value. The three levels of inputs used to measure fair value are as follows:

•Level 1 — Observable inputs such as quoted prices in active markets for identical assets or liabilities;

•Level 2 — Observable market-based inputs or observable inputs that are corroborated by market data; and

•Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The carrying amounts, estimated fair values and valuation input levels of our assets and liabilities that are measured at fair value on a recurring basis as of July 2, 2021 and July 3, 2020 were as follows:


	July 2, 2021				July 3, 2020
(In thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Valuation Inputs
Assets:
Cash and cash equivalents:
Money market funds	$	26,847	$	26,847	$	18,189	$	18,189	Level 1
Bank certificates of deposit	$	3,288	$	3,288	$	3,250	$	3,250	Level 2




Liabilities:
Other accrued expenses:
Foreign exchange forward contracts	$	—	$	—	$	14	$	14	Level 2

We classify items within Level 1 if quoted prices are available in active markets. Our Level 1 items mainly are money market funds purchased from major financial institutions. As of July 2, 2021, these money market funds were valued at $1.00 net asset value per share by these financial institutions.

We classify items in Level 2 if the observable inputs to quoted market prices, benchmark yields, reported trades, broker/dealer quotes or alternative pricing sources are available with reasonable levels of price transparency. Our bank certificates of deposit and foreign exchange forward contracts are classified within Level 2. Foreign currency forward contracts are measured at fair value using observable foreign currency exchange rates. The assets and liabilities related to our foreign currency forward contracts were not material as of July 2, 2021 and July 3, 2020. We did not have any recurring assets or liabilities that were valued using significant unobservable inputs.

Our policy is to recognize asset or liability transfers among Level 1, Level 2 and Level 3 as of the actual date of the events or change in circumstances that caused the transfer. During fiscal 2021, 2020 and 2019, we had no transfers between levels of the fair value hierarchy of our assets or liabilities measured at fair value.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Credit Facility And Debt	12 Months Ended
Credit Facility And Debt	Jul. 02, 2021
Debt Disclosure [Abstract]
Credit Facility And Debt	Credit Facility and DebtOn May 17, 2020, we entered into Amendment No. 4 to Third Amended and Restated Loan and Security Agreement with Silicon Valley Bank (the “SVB Credit Facility”) which extended the expiration date to June 28, 2024. The SVB Credit Facility provides for a $25.0 million accounts receivable formula based revolving credit facility that can be borrowed by our U.S. company, with a $25.0 million sublimit that can be borrowed by our U.S. and Singapore entities. Loans may be advanced under the SVB Credit Facility based on a borrowing base equal to a specified percentage of the value of eligible accounts of the borrowers under the SVB Credit Facility. The borrowing base is subject to certain eligibility criteria. Availability under the accounts receivable formula based revolving credit facility can also be utilized to issue letters of credit with a $12.0 million sub limit. We may prepay loans under the SVB Credit Facility in whole or in part at any time without premium or penalty. As of July 2, 2021, available credit under the SVB Credit Facility was $22.7 million reflecting the calculated borrowing base of $25.0 million less outstanding letters of credit of $2.3 million. We did not borrow against the SVB Credit Facility during fiscal 2021 and there was no borrowing outstanding as of July 2, 2021. The SVB Credit Facility carries an interest rate, at our option, computed (i) at the prime rate reported in the Wall Street Journal plus a spread of 0.50% to 1.50%, with such spread determined based on our adjusted quick ratio; or (ii) if we satisfy a minimum adjusted quick ratio, a LIBOR rate determined in accordance with the SVB Credit Facility, plus a spread of 2.75%. Any outstanding Singapore subsidiary borrowed loans shall bear interest at an additional 2.00% above the applicable prime or LIBOR rate. The SVB Credit Facility contains monthly and quarterly financial covenants including minimum adjusted quick ratio and minimum profitability (EBITDA) requirements. In the event our adjusted quick ratio falls below a certain level, cash received in our accounts with Silicon Valley Bank may be directly applied to reduce outstanding obligations under the SVB Credit Facility. The SVB Credit Facility also imposes certain restrictions on our ability to dispose of assets, permit a change in control, merge or consolidate, make acquisitions, incur indebtedness, grant liens, make investments, make certain restricted payments and enter into transactions with affiliates under certain circumstances. Certain of our assets, including accounts receivable, inventory, and equipment, are pledged as collateral for the SVB Credit Facility. Upon an event of default, outstanding obligations would be immediately due and payable. Under certain circumstances, a default interest rate will apply on all obligations during the existence of an event of default at a per annum rate of interest equal to 5.00% above the applicable interest rate. As of July 2, 2021, we were in compliance with the quarterly financial covenants, as amended, contained in the SVB Credit Facility. Due to the current economic uncertainty stemming from the impact of the COVID-19 pandemic, on April 21, 2020, we entered into a Paycheck Protection Program Note (the “Note”) with Silicon Valley Bank as the lender (“Lender”) in an aggregate principal amount of $5.9 million pursuant to the Paycheck Protection Program under the CARES Act (the “PPP Loan”). On April 22, 2020, we received proceeds of $5.9 million from the PPP Loan. At the time when we applied for the PPP Loan, we had qualified to receive the funds pursuant to the then published qualification requirements. On April 23, 2020, the SBA, in consultation with the Department of Treasury, issued new guidance regarding qualification requirements for public companies. Based on our assessment of the new guidance, on May 5, 2020, we repaid the principal and interest on the PPP Loan. We also obtained an uncommitted short-term line of credit of $0.4 million from a bank in New Zealand to support the operations of our subsidiary located there in fiscal 2015. This line of credit provides for $0.3 million in short-term advances at various interest rates, all of which was available as of July 2, 2021. The line of credit also provides for the issuance of standby letters of credit and company credit cards, of which $0.1 million was outstanding as of July 2, 2021. This facility may be terminated upon notice, is reviewed annually for renewal or modification, and is supported by a corporate guarantee.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564

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+ Details

Restructuring Activities

12 Months Ended

Jul. 02, 2021

Restructuring and Related Activities [Abstract]

Restructuring Activities

The following table summarizes our restructuring related activities during fiscal year 2021, 2020 and 2019:


(In thousands)	Severance and Benefits						Facilities and Other
	Fiscal 2021 Plan		Q4 2020 Plan		Prior Years' Plan		Prior Years' Plans		Total




Restructuring liability June 29, 2018	$	—	$	—	$	1,646	$	266	$	1,912
Charges, net	—		—		736		—		736
Cash payments	—		—		(1,293)		(23)		(1,316)
Foreign currency translation (gain) loss	—		—		—		(5)		(5)
Balance as of June 28, 2019	—		—		1,089		238		1,327
Charges, net	—		1,879		2,170		—		4,049
Cash payments	—		(322)		(2,314)		—		(2,636)
Foreign currency translation (gain) loss	—		—		—		(2)		(2)
Balance as of July 3, 2020	—		1,557		945		236		2,738
Charges, net	2,414		92		(235)		—		2,271
Cash payments	(205)		(1,440)		(646)		—		(2,291)
Foreign currency translation (gain) loss	—		7		—		12		19
Balance as of July 2, 2021	$	2,209	$	216	$	64	$	248	$	2,737

As of July 2, 2021, the sum of the accrual balance of $2.7 million was in short-term restructuring liabilities on the consolidated balance sheets.

Fiscal 2021 Plan

During the third and fourth quarters of fiscal 2021, our Board of Directors approved restructuring plans (the “Fiscal 2021 Plan”) to continue to reduce our operating costs and improve profitability. We recorded restructuring charges of $2.4 million related to the Fiscal 2021 Plan in fiscal 2021. Payments related to the accrued restructuring balances for this plan are expected to be fully paid in fiscal 2022.

Q4 2020 Plan

During the fourth quarter of fiscal 2020, our Board of Directors approved a restructuring plan (the “Q4 2020 Plan”) in order to continue to reduce our operating costs and improve profitability to optimize our business model and increase efficiencies. Payments related to the accrued restructuring liability balance for this plan are expected to be fully paid in fiscal 2022.

Q3 2020 Plan

During the third quarter of fiscal 2020, our Board of Directors approved a restructuring plan (the “Q3 2020 Plan”) in order to reduce our operating costs and improve profitability to optimize our business model and increase efficiencies. Payments related to the accrued restructuring liability balance for this plan were fully paid in fiscal 2021.

Fiscal 2020 Plan

During the fourth quarter of fiscal 2019, our Board of Directors approved a restructuring plan (the “Fiscal 2020 Plan”) to primarily consolidate product development, right size our resources to support our international business and other support functions. Payments related to the accrued restructuring liability balance for this plan were fully paid in fiscal 2021.

Fiscal 2018-2019 Plan

During the fourth quarter of fiscal 2018, our Board of Directors approved a restructuring plan (the “Fiscal 2018-2019 Plan”) to consolidate back-office support functions and align resources by geography to lower our expense structure. We completed the restructuring activities under the Fiscal 2018-2019 Plan at the end of fiscal 2019. Payments related to the accrued restructuring liability balance for this plan were fully paid in fiscal 2021.

Stockholders’ Equity

12 Months Ended

Jul. 02, 2021

Share-based Payment Arrangement [Abstract]

Stockholders' Equity

Stockholders’ Equity

Stock Repurchase Program

In May 2018, our board of directors approved a repurchase program pursuant to which authorized repurchase of up to $7.5 million of our common stock.

The following table summarizes the repurchase of our common stock:


(In thousands, except share and per-share amounts)	Shares	Weighted-Average Price Paid per Share		Aggregate purchase price
Fiscal 2021 Treasury Shares	19,587	$	40.16	$	787
Fiscal 2020	256,046	$	6.91	$	1,769
Fiscal 2019	312,538	$	7.39	$	2,309

Starting in February 2021 repurchased shares were recorded as treasury stock and we do not anticipate retiring them. Treasury stock did not participate in the two-for-one stock split in the form of a stock dividend paid on April 7, 2021. All repurchased shares prior to February 2021 were retired and reflected the two-for-one stock split. As of July 2, 2021, $2.6 million remained available for repurchase under our stock repurchase program.

Stock Incentive Programs

Stock Equity Plan

At July 2, 2021, we had one stock incentive plan for our employees and non-employee directors, the 2018 Incentive Plan (the “2018 Plan”). The 2018 Plan was approved by the stockholders at the fiscal year 2017 Annual Stockholders’ Meeting and it added 500,000 shares to the equity pool of shares available to grant to employees and non-employee directors. The 2018 Plan replaced the 2007 Plan as our primary long-term incentive program (“LTIP”). The 2007 Plan was discontinued following stockholder approval of the 2018 Plan, but the outstanding awards under the 2007 Plan will continue to remain in effect in accordance with their terms; provided that, as shares are returned under the 2007 Plan upon cancellation, termination or otherwise of awards outstanding under the 2007 Plan, such shares will be available for grant under the 2018 Plan. The 2018 Plan also provides for the issuance of share-based awards in the form of stock options, stock appreciation rights, restricted stock awards and units, and performance share awards and units.

Under the 2018 Plan, option exercise prices are equal to the fair market value of our common stock on the date the options are granted using our closing stock price. After vesting, options generally may be exercised within seven years after the date of grant.

Restricted stock units are not transferable until vested and the restrictions lapse upon the achievement of continued employment or service over a specified time period. Restricted stock units issued to employees generally vest three years from the date of grant (three-year cliff or annually over three years). Restricted stock units issued to non-executive board members annually generally vest on the day before the annual stockholders’ meeting.

Vesting of performance share awards and units is subject to the achievement of predetermined financial performance criteria and continued employment through the end of the applicable period. Market-based stock units vest upon meeting certain predetermined share price performance criteria and continued employment through the end of the applicable period.

We issue new shares of our common stock to our employees upon the exercise of stock options, vesting of restricted stock awards and units or vesting of performance share awards and units. All awards that are canceled prior to vesting or expire unexercised are returned to the approved pool of reserved shares and made available for future grants under the 2018 Plan. Shares of our common stock remaining available for future issuance under the 2018 Plan totaled 784,793 as of July 2, 2021.

On March 3, 2020, our Board of Directors authorized and declared a dividend distribution of one right (a “Right”) for each outstanding share of our common stock, par value $0.01 per share, to our stockholders of record as of the close of business on March 3, 2020, (the “Record Date”). Each Right entitles the registered holder to purchase from the Company one one-thousandth of a share of Series A Participating Preferred Stock, par value $0.01 per share (the “Preferred Shares”), of the Company at an exercise price of $35.00 per one one-thousandth of a Preferred Share, subject to adjustment. Until the rights become exercisable, they will not be evidenced by separate certificates and will trade automatically with shares of the Company’s common stock. The Rights have a de minimis fair value. The complete terms of the Rights are set forth in a Tax Benefit Preservation Plan (the “Plan”), dated as of March 3, 2020, and amended as of August 27, 2020, between the Company and Computershare Inc., as rights agent. By adopting the Plan, we are helping to preserve the value of certain deferred tax benefits, including those generated by net operating losses (collectively, the “Tax Benefits”), which could be lost in the event of an “ownership change” as defined under Section 382 Code. We submitted the Plan to a stockholder vote and our stockholders voted to approve the Plan at the 2020 Annual Meeting of Stockholders.

Also, on September 6, 2016, our Board of Directors adopted certain amendments to our Amended and Restated Certificate of Incorporation, as amended (the “Charter Amendments”) The Charter Amendments are designed to preserve the Tax Benefits by restricting certain transfers of our common stock.

Employee Stock Purchase Plan

Under the Employee Stock Purchase Plan (“ESPP”), employees are entitled to purchase shares of our common stock at a 5% discount from the fair market value at the end of a three-month purchase period. As of July 2, 2021, 112,452 shares were reserved for future issuances under the ESPP. We issued 2,744 shares under the ESPP during fiscal 2021.

Share-Based Compensation

Total following table presents the compensation expense for share-based awards included in our consolidated statements of operations for fiscal 2021, 2020 and 2019:


	Fiscal Year
(In thousands)	2021		2020		2019
By Expense Category:
Cost of product sales and services	$	372	$	182	$	170
Research and development	250		112		150
Selling and administrative	2,299		1,392		1,403
Total share-based compensation expense	$	2,921	$	1,686	$	1,723
By Types of Award:
Options	$	757	$	588	$	389
Restricted stock awards and units	857		743		879
Performance share awards and units and market-based stock units	1,307		355		455
Total share-based compensation expense	$	2,921	$	1,686	$	1,723

The following table summarizes the unamortized compensation expense and the remaining years over which such expense would be expected to be recognized, on a weighted-average basis, by type of award:


	July 2, 2021
	Unamortized Expense		Weighted-Average Remaining Recognition Period
	(In thousands)		(Years)
Options	$	976	1.58
Restricted stock awards and units	$	1,138	1.45
Performance share awards and units	$	2,232	1.50

Stock Options

A summary of the combined stock option activity under our equity plans during fiscal 2021 is as follows:


	Shares	Weighted-Average Exercise Price-		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value
				(Years)	(In thousands)
Options outstanding as of July 3, 2020	643,436	$	8.65	4.20
Granted	243,810	$	12.02
Exercised	(227,422)	$	8.12
Forfeited	(37,998)	$	10.05
Expired	(81,036)	$	13.81
Options outstanding as of July 2, 2021	540,790	$	9.55	5.38	$	12,090
Options vested and expected to vest as of July 2, 2021	540,790	$	9.55	5.38	$	12,090
Options exercisable as of July 2, 2021	66,592	$	8.40	3.86	$	1,564

The aggregate intrinsic value represents the total pre-tax intrinsic value or the aggregate difference between the closing price of our common stock on July 2, 2021 of $31.88, and the exercise price for in-the-money options that would have been received by the optionees if all options had been exercised on July 2, 2021.

The fair value of each option grant under our 2018 Stock Plan was estimated using the Black-Scholes option pricing model on the date of grant. A summary of the significant weighted-average assumptions we used in the Black-Scholes valuation model is as follows:


	Fiscal Year
	2021		2020		2019
Expected dividends	—	%	—	%	—	%
Expected volatility	48.5	%	51.7	%	59.0	%
Risk-free interest rate	0.2	%	1.7	%	2.80	%
Expected term (in years)	3.0		4.6		4.5

The following summarizes all of our stock options outstanding and exercisable as of July 2, 2021:


			Options Outstanding				Options Exercisable
Actual Range of Exercise Prices			Number Outstanding	Weighted-Average Remaining Contractual Life	Weighted-Average Exercise Price		Number Exercisable	Weighted-Average Exercise Price
				(Years)
$6.42	—	$6.42	23,942	5.88	$	6.42	7,982	$	6.42
$7.23	—	$7.23	182,984	5.22	$	7.23	—	$	—
$7.44	—	$27.01	333,864	5.43	$	11.00	58,610	$	8.66
			540,790	5.38	$	9.55	66,592	$	8.40

Additional information related to our stock options is summarized below:


	Fiscal Year
(In thousands)	2021		2020		2019
Intrinsic value of options exercised	$	2,208	$	3	$	2
Fair value of options vested	$	484	$	499	$	23

Restricted Stock Awards and Units

A summary of the status of our restricted stock as of July 2, 2021 and changes during fiscal 2021 is as follows:


	Shares	Weighted-Average Grant Date Fair Value
Restricted stock outstanding as of July 3, 2020	161,658	$	7.14
Granted	120,122	$	12.51
Vested and released	(64,372)	$	7.25
Forfeited	(28,164)	$	7.48
Restricted stock outstanding as of July 2, 2021	189,244	$	10.46

The fair value of each restricted stock grant is based on the closing price of our common stock on the date of grant. The total fair value of restricted stock that vested during fiscal 2021, 2020 and 2019 was $2.1 million, $1.7 million and $2.2 million, respectively.

Market-Based Stock Units

A summary of the status of our market-based stock units granted during fiscal 2020 as of July 2, 2021 is as follows:


	Shares	Weighted-Average Grant Date Fair Value
Restricted stock outstanding as of July 3, 2020	93,000	$	9.53
Granted	72,000	14.07


Restricted stock outstanding as of July 2, 2021	165,000	$	11.51

The fair value for each market-based stock units with market condition was estimated using the Monte-Carlo simulation model. A summary of the significant weighted-average assumptions we used in the Monte-Carlo simulation model is as follows:


	Fiscal Year
	2021		2020
Expected dividends	—		—
Expected volatility	53.2% - 48.9%		36.4% - 47.3%
Risk-free interest rate	.13% - .19%		1.57% - 1.58%
Weighted-average grant date fair value per share granted	$	14.07	$	9.53

Performance Share Awards and Units

A summary of the status of our performance shares awards and units as of July 2, 2021 and changes during fiscal 2021 is as follows:


	Shares	Weighted-Average Grant Date Fair Value
Performance share awards and units outstanding as of July 3, 2020	151,536	$	7.95
Granted	76,706	$	11.84
Vested and released	(99,186)	$	3.82
Forfeited/Cancelled	(25,728)	$	8.84
Performance share awards and units outstanding as of July 2, 2021	103,328	$	14.58

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

Segment and Geographic Information

12 Months Ended

Jul. 02, 2021

Segment Reporting [Abstract]

Segment and Geographic Information

We operate in one reportable business segment: the design, manufacturing and sale of a range of wireless networking products, solutions and services. We conduct business globally and our sales and support activities are managed on a geographic basis. Our Chief Executive Officer is the Chief Operating Decision Maker (the “CODM”). Our CODM manages our business primarily by function globally and reviews financial information on a consolidated basis, accompanied by disaggregated information about revenues by geographic region, for purposes of allocating resources and evaluating financial performance. The profitability of our geographic regions is not a determining factor in allocating resources and the CODM does not evaluate profitability below the level of the consolidated company.

We report revenue by region and country based on the location where our customers accept delivery of our products and services. Revenue by region for 2021, 2020 and 2019 were as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
North America	$	183,071	$	151,709	$	132,884
Africa and Middle East	44,023		37,595		48,305
Europe and Russia	8,826		11,157		16,933
Latin America and Asia Pacific	38,991		38,181		45,736
Total Revenue	$	274,911	$	238,642	$	243,858

Revenue by country comprising more than 5% of our total revenue for fiscal 2021, 2020 and 2019 was as follows:


(In thousands, except percentages)	Revenue		% of Total Revenue
Fiscal 2021:
United States	$	181,842	66.1	%
Fiscal 2020:
United States	$	147,795	61.9	%
Philippines	$	12,550	5.3	%
Fiscal 2019:
United States	$	129,929	53.3	%
Philippines	$	24,368	10.0	%

Our long-lived assets, consisting primarily of net property, plant and equipment, by geographic areas based on the physical location of the assets as of July 2, 2021 and July 3, 2020 were as follows:


(In thousands)	July 2, 2021		July 3, 2020
New Zealand	$	6,840	$	8,342
United States	3,434		4,829
United Kingdom	115		2,420
Other countries	1,312		1,320
Total	$	11,701	$	16,911

During fiscal 2021 management initiated the sale of our facility located in Lanarkshire, Scotland. Therefore, the carrying value of $2.2 million relating to the real property was reclassified to assets held for sale in the consolidated balance sheet.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Income Taxes

12 Months Ended

Jul. 02, 2021

Income Tax Disclosure [Abstract]

Income Taxes

Income before provision for income taxes during fiscal year 2021, 2020 and 2019 consisted of the following:


	Fiscal Year
(In thousands)	2021		2020		2019
United States	$	26,325	$	9,497	$	5,827
Foreign	(3,885)		(5,788)		(4,277)
Total income before income taxes	$	22,440	$	3,709	$	1,550

(Benefit from) provision for income taxes for fiscal year 2021, 2020 and 2019 were summarized as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Current provision (benefit):
Federal	$	(60)	$	(10)	$	—
Foreign	2,128		3,589		527
State and local	221		45		45
	2,289		3,624		572
Deferred provision (benefit):
Federal	(75,587)		(744)		(7,482)
Foreign	983		572		(1,278)
State and local	(15,384)		—		—
	(89,988)		(172)		(8,760)
Total (benefit from) provision for income taxes	$	(87,699)	$	3,452	$	(8,188)

The (benefit from) provision for income taxes differed from the amount computed by applying the federal statutory rate of 21.0%, to our income before (benefit from) provision for income taxes as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Tax provision at statutory rate	$	4,713	$	779	$	308
Valuation allowances	(95,796)		(6,577)		(13,461)
Permanent differences	(346)		(347)		664
State and local taxes, net of U.S. federal tax benefit	1,436		542		2,008
Foreign income taxed at rates different than the U.S. statutory rate	209		764		1,488
Stock-based compensation excess tax benefits	(482)		—		—
Tax credit/deductions - generated and expired	108		99		2,167

Foreign withholding taxes	1,184		303		911
Brazil withholding tax receivable	72		—		(1,877)

Change in uncertain tax positions	102		2,674		859


Return-to-provision/Deferred true-up adjustments	—		5,634		(1,371)
Other	1,101		(419)		116
Total provision for (benefit from) income taxes	$	(87,699)	$	3,452	$	(8,188)

Our (benefit from) provision for income taxes was $87.7 million of benefit for fiscal 2021, $3.5 million of expense for fiscal 2020 and $8.2 million of benefit for fiscal 2019. Our tax benefit for fiscal 2021 was primarily due to the release of valuation allowance on our U.S. federal and state deferred tax assets.

Our tax expense for fiscal 2020 was primarily due to tax expense related to profitable foreign subsidiaries and increase in our reserve for uncertain tax positions.

The components of deferred tax assets and liabilities were as follows:


(In thousands)	July 2, 2021		July 3, 2020
Deferred tax assets:
Inventory	$	5,279	$	4,849
Accruals and reserves	3,437		2,923
Bad debts	392		201
Amortization	1,530		1,585
Stock compensation	552		465
Deferred revenue	1,960		2,124
Unrealized exchange gain/loss	197		129
Other	3,433		4,845
Tax credit carryforwards	5,447		5,498
Tax loss carryforwards	119,287		126,550
Total deferred tax assets before valuation allowance	141,514		149,169
Valuation allowance	(37,447)		(136,097)
Total deferred tax assets	104,067		13,072
Deferred tax liabilities:
Branch undistributed earnings reserve	130		57
Depreciation	450		142

Right of use assets	634		556
Other	—		63
Total deferred tax liabilities	1,214		818
Net deferred tax assets	$	102,853	$	12,254

As Reported on the Consolidated Balance Sheets
Deferred income tax assets	$	103,467	$	12,799
Deferred income tax liabilities	614		545
Total net deferred income tax assets	$	102,853	$	12,254

Our valuation allowance related to deferred income taxes, as reflected in our consolidated balance sheets, was $37.4 million as of July 2, 2021 and $136.1 million as of July 3, 2020. The change in valuation allowance for the fiscal years ended July 2, 2021 and July 3, 2020 was a decrease of $98.7 million and $6.8 million. The decrease in the valuation allowance in fiscal 2021 was primarily due to the release of certain U.S. federal, state, and foreign valuation allowances, partially offset by losses in tax jurisdictions in which we cannot recognize tax benefits. During the third quarter of fiscal 2021, we recorded a valuation allowance release of $92.2 million as a discrete item based on management’s reassessment of the amount of its U.S. federal and state deferred tax assets that are more likely than not to be realized, primarily as a result of increases in U.S. profitability in the current period and expectations of continued profitability in future periods. In performing our analysis, we used the most updated plans and estimates that we currently use to manage the underlying business and calculated the utilization of our deferred tax assets. We continue to maintain a valuation allowance of $1.4 million on certain U.S. federal and state deferred tax assets that we believe is not more likely than not to be realized in future periods.

We entered into a tax sharing agreement with Harris effective on January 26, 2007, the date of the acquisition of Stratex. The tax sharing agreement addresses, among other things, the settlement process associated with pre-merger tax liabilities and tax attributes, including tax loss carryforwards that are attributable to the Microwave Communication Division when it was a division of Harris. There have been no settlement payments recorded since the acquisition date.

Tax loss and credit carryforwards as of July 2, 2021 have expiration dates ranging between one year and no expiration in certain instances. The amounts of U.S. federal tax loss carryforwards as of July 2, 2021 and July 3, 2020 were $382.3 million ($303.8 million and $78.5 million to Harris tax attributes) and $404.1 million ($325.6 million and $78.5 million related to Harris tax attributes), respectively, and begin to expire in fiscal 2023. The amount of U.S. federal and state tax credit carryforwards as of July 2, 2021 was $6.3 million, and certain credits will begin to expire in fiscal

2022. The amount of foreign tax loss carryforwards as of July 2, 2021 was $182.8 million and certain losses begin to expire in fiscal 2022. The amount of foreign tax credit carryforwards as of July 2, 2021 was $2.9 million, and certain credits will begin to expire in fiscal 2026.

United States income taxes have not been provided on basis differences in foreign subsidiaries of $2.8 million and $1.6 million as of July 2, 2021 and July 3, 2020, respectively, because of our intention to reinvest these earnings indefinitely. Additionally, no foreign withholding taxes, federal or state taxes have been provided if these unremitted earnings of the Company’s foreign subsidiaries were distributed, as such amounts are considered permanently reinvested.

It is not practicable to estimate the additional income taxes, including applicable foreign withholding taxes, that would be due upon the repatriation of these earnings.

As of July 2, 2021 and July 3, 2020, we had unrecognized tax benefits of $17.3 million and $18.0 million, respectively, as revised for correction to unrecognized tax benefits in the table below, for various federal, foreign, and state income tax matters. Unrecognized tax benefits decreased by $0.8 million. Our total unrecognized tax benefits that, if recognized, would affect our effective tax rate were $5.2 million and $5.8 million, respectively, as of July 2, 2021 and July 3, 2020. These unrecognized tax benefits are presented on the accompanying consolidated balance sheets net of the tax effects of net operating loss carryforwards.

We account for interest and penalties related to unrecognized tax benefits as part of our provision for income taxes. The interest accrued was $0.6 million as of July 2, 2021 and $0.7 million as of July 3, 2020. An immaterial amount of penalties have been accrued.

Our unrecognized tax benefit activity for fiscal 2021, 2020 and 2019 was as follows:


(In thousands)	Amount










Unrecognized tax benefit as of June 29, 2018	$	12,840
Additions for tax positions in prior periods	287
Additions for tax positions in current periods	1,501
Decreases for tax positions in prior periods	(1,674)
Decreases related to change of foreign exchange rate	33
Unrecognized tax benefit as of June 28, 2019	12,987
Additions for tax positions in prior periods	7,023
Additions for tax positions in current periods	3,094
Decreases for tax positions in prior periods	(4,692)
Decreases related to change of foreign exchange rate	(365)
Unrecognized tax benefit as of July 3, 2020	18,047
Additions for tax positions in prior periods	184
Additions for tax positions in current periods	869
Decreases for tax positions in prior periods	(1,788)
Decreases related to change of foreign exchange rate	(57)
Unrecognized tax benefit as of July 2, 2021	$	17,255

Our unrecognized tax benefit decreased for tax positions in prior periods by $0.9 million, $3.8 million and $0.0 million for fiscal year 2021, 2020 and 2019, respectively, related to settlements with tax authorities in the table above.

Our unrecognized tax benefit decreased for tax positions in prior periods by $0.6 million, $0.9 million and $0.2 million for fiscal year 2021, 2020 and 2019, respectively, related to lapses of the applicable statute of limitations in the table above.

We have a number of years with open tax audits which vary from jurisdiction to jurisdiction. Our major tax jurisdictions that are open and subject to potential audits include the U.S., Singapore, Nigeria, Saudi Arabia and the Ivory Coast. The earliest years for these jurisdictions are as follows: U.S. - 2003; Singapore - 2015; Nigeria - 2006: Saudi Arabia - 2019, and Ivory Coast - 2017.

During the first quarter of 2021, we received a tax refund of $1.2 million from the Federal Revenue of Brazil related to our withholding tax refund claim and recorded minimal tax expense related to interest as a discrete item.

During the second quarter of 2021, we effectively settled a tax audit with the Financial Administration of the Republic of Slovenia for fiscal years 2016 to 2018 and recorded $0.4 million of tax expense related to the denial of research and development tax relief as a discrete item. During the second quarter of 2021, we effectively settled a tax audit with the General Authority of Zakat and Tax in Saudi Arabia for fiscal years 2016 to 2018 and recorded minimal tax benefit related to the release of previously recorded ASC 740-10 reserve as a discrete item.

During the first and third quarter of 2021, we settled tax litigation cases with the Income Tax Department of Ministry of Finance for fiscal years 2005 to 2011 and recorded minimal tax benefit related to the release of previously recorded ASC740-10 reserve as a discrete item.

On March 27, 2020, the US enacted the Coronavirus Aid, Relief, and Economic Security (CARES) Act which provided certain tax relief measures including, but not limited to, (1) a five-year net operating loss carryback, (2) changes in the deduction of interest, (3) acceleration of alternative minimum tax credit (AMT) refunds, and (4) a technical correction to allow accelerated deductions for qualified improvement property. The Tax Cuts and Jobs Act repealed the corporate AMT credit and allowed taxpayers to claim any unused AMT credit over four tax years beginning in tax year 2018. The CARES Act allows for acceleration of the refundable AMT credit up to 100% of the AMT credit to be refunded in tax year 2018. During the third quarter of 2021, we received a tax refund of $3.5 million from the U.S. Internal Revenue Service primarily related to our refundable AMT credit claim under the CARES Act and recorded minimal tax benefit related to interest as a discrete item.

On December 27, 2020, the US enacted the Consolidated Appropriations Act of 2021 (CAA) which extended and expanded certain tax relief measures created by the CARES Act, including, but not limited to, (1) second round of Payroll Protection Program loans, and (2) the Employer Retention Credit for 2021.

On March 11, 2021, the US enacted the American Rescue Plan Act of 2021 (ARPA) which expands Section 162(m) to cover the next five most highly compensated employees for the taxable year, in addition to the “covered employees” effective for taxable years beginning after December 31, 2026. We continue to examine the elements of CARES Act, CAA, and ARPA and the impact they may have on our future business.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI http://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI http://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Jul. 02, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Purchase Orders and Other Commitments From time to time in the normal course of business, we may enter into purchasing agreements with our suppliers that require us to accept delivery of, and remit full payment for, finished products that we have ordered, finished products that we requested be held as safety stock, and work in process started on our behalf in the event we cancel or terminate the purchasing agreement. Because these agreements do not specify fixed or minimum quantities, do not specify minimum or variable price provisions, and do not specify the approximate timing of the transaction, and we have no present intention to cancel or terminate any of these agreements, we currently do not believe that we have any future liability under these agreements. As of July 2, 2021, we had outstanding purchase obligations with our suppliers or contract manufacturers of $31.4 million. In addition, we had contractual obligations of approximately $2.5 million associated with software as a service and software maintenance support as of July 2, 2021. Financial Guarantees and Commercial Commitments Guarantees issued by banks, insurance companies or other financial institutions are contingent commitments issued to guarantee our performance under borrowing arrangements, such as bank overdraft facilities, tax and customs obligations and similar transactions or to ensure our performance under customer or vendor contracts. The terms of the guarantees are generally equal to the remaining term of the related debt or other obligations and are generally limited to two years or less. As of July 2, 2021, we had no guarantees applicable to our debt arrangements. We have entered into commercial commitments in the normal course of business including surety bonds, standby letters of credit agreements and other arrangements with financial institutions primarily relating to the guarantee of future performance on certain contracts to provide products and services to customers. As of July 2, 2021, we had commercial commitments of $583.3 million outstanding that were not recorded on our consolidated balance sheets. During the second quarter of fiscal 2017, we recorded a payout in cost of revenues of $0.4 million on the performance guarantees to a contractor in the Middle East region. We believe the customer improperly drew down on the performance bond and intend to pursue all remedies available to recover the payment. We do not believe, based on historical experience and information currently available, that it is probable that any significant amounts will be required to be paid on the performance guarantees in the future. Indemnifications Under the terms of substantially all of our license agreements, we have agreed to defend and pay any final judgment against our customers arising from claims against such customers that our products infringe the intellectual property rights of a third party. As of July 2, 2021, we have not received any notice that any customer is subject to an infringement claim arising from the use of our products; we have not received any request to defend any customers from infringement claims arising from the use of our products; and we have not paid any final judgment on behalf of any customer related to an infringement claim arising from the use of our products. Because the outcome of infringement disputes is related to the specific facts of each case and given the lack of previous or current indemnification claims, we cannot estimate the maximum amount of potential future payments, if any, related to our indemnification provisions. As of July 2, 2021, we had not recorded any liabilities related to these indemnifications. Legal Proceedings We are subject from time to time to disputes with customers concerning our products and services. In May 2016, we received notification of a claim for damages from a customer alleging that certain of our products were defective which we settled for an immaterial amount during the third quarter of 2021. From time to time, we may be involved in various other legal claims and litigation that arise in the normal course of our operations. We are aggressively defending all current litigation matters. Although there can be no assurances and the outcome of these matters is currently not determinable, we currently believe that none of these claims or proceedings are likely to have a material adverse effect on our financial position. We expect to defend each of these disputes vigorously. There are many uncertainties associated with any litigation and these actions or other third-party claims against us may cause us to incur costly litigation and/or substantial settlement charges. As a result, our business, financial condition, results of operations, and cash flows could be adversely affected. The actual liability in any such matters may be materially different from our estimates, if any. We record accruals for our outstanding legal proceedings, investigations or claims when it is probable that a liability will be incurred and the amount of loss can be reasonably estimated. We evaluate, at least on a quarterly basis, developments in legal proceedings, investigations or claims that could affect the amount of any accrual, as well as any developments that would result in a loss contingency to become both probable and reasonably estimable. We have not recorded any significant accrual for loss contingencies associated with such legal claims or litigation discussed above. Contingent Liabilities We record a loss contingency as a charge to operations when (i) it is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements; and (ii) the amount of the loss can be reasonably estimated. Disclosure in the notes to the financial statements is required for loss contingencies that do not meet both those conditions if there is a reasonable possibility that a loss may have been incurred. Gain contingencies are not recorded until realized. We expense all legal costs incurred to resolve regulatory, legal and tax matters as incurred. In March 2016, an enforcement action by the Indian Department of Revenue, Ministry of Finance was brought against our subsidiary Aviat Networks (India) Private Limited (“Aviat India”) relating to the non-realization of intercompany receivables and non-payment of intercompany payables, which originated from 1999 to 2012, within the time frames dictated by the Indian regulations under the Foreign Exchange Management Act. In November 2017, the Indian Department of Revenue, Ministry of Finance also initiated a similar action against Telsima Communications Private Limited (“Telsima India”), a subsidiary of the Company, relating to the non-realization of intercompany receivables and non-payment of intercompany payables which originated from the period prior to our acquisition of Telsima India in February 2009. In September 2019, our directors of Aviat India appeared before the Ministry of Finance Enforcement Directorate. No settlement offers were discussed at the meeting and the matter is still ongoing with no subsequent hearing date currently scheduled. We have accrued an immaterial amount representing the estimated probable loss for which we would settle the matter. We currently cannot form an estimate of the range of loss in excess of our amounts already accrued. If the outcome of this matter is greater than the current immaterial amount accrued, we intend to dispute it vigorously. Periodically, we review the status of each significant matter to assess the potential financial exposure. If a potential loss is considered probable and the amount can be reasonably estimated, we reflect the estimated loss in our results of operations. Significant judgment is required to determine the probability that a liability has been incurred or an asset impaired and whether such loss is reasonably estimable. Further, estimates of this nature are highly subjective, and the final outcome of these matters could vary significantly from the amounts that have been included in our consolidated financial statements. As additional information becomes available, we reassess the potential liability related to our pending claims and litigation and may revise estimates accordingly. Such revisions in the estimates of the potential liabilities could have a material impact on our results of operations and financial position. COVID-19 In March 2020, the World Health Organization characterized a recent pandemic of respiratory illness caused by novel coronavirus disease, known as COVID-19, as a pandemic. The pandemic has resulted in government authorities implementing numerous measures to try to contain the virus, such as travel bans and restrictions, quarantines, shelter-in-place or stay-at-home orders, and business shutdowns. Our global operations expose us to risks associated with public health crises and epidemics/pandemics, such as the COVID-19 virus. The COVID-19 virus may have an impact on our operations, supply chains and distribution systems and increase our expenses, including as a result of impacts associated with preventive and precautionary measures that we, other businesses and governments are taking or requiring. The extent to which the COVID-19 pandemic impacts our business, prospects and results of operations will depend on future developments, which are highly uncertain, including, but not limited to, the duration and spread of the pandemic, its severity, the actions to contain the virus or treat its impact, including ongoing vaccination efforts, any new variant strains of the underlying virus and how quickly and to what extent normal economic and operating activities can resume. Management is actively monitoring the impact of COVID-19 on our financial condition, liquidity, operations, suppliers, industry, and workforce. Our first priority remains the health and safety of our employees and their families. Employees whose tasks can be done off-site have been instructed to work from home. Our manufacturing sites support essential businesses and remain operational. We are maintaining social distancing for workers on-site and have enhanced cleaning protocols and usage of personal protective equipment, where appropriate. The impact to our supply chain lead times and ability to fulfill orders was minimal for fiscal 2021. However, depending on pandemic-related factors like the uncertain duration of temporary manufacturing restrictions as well as our ability to perform field services during shelter in place orders, we could experience constraints and delays in fulfilling customer orders in future periods. We continue to monitor, assess and adapt to the situation and prepare for implications to our business, supply chain and customer demand. We expect these challenges to continue until business and economic activities return to more normal levels. The financial results for fiscal 2021 reflect some of the reduced activity experienced during the period in various locations around the world and are not necessary indicative of the results for the next fiscal period or fiscal year.

Subsequent Event	12 Months Ended
Subsequent Event	Jul. 02, 2021
Subsequent Events [Abstract]
Subsequent Event	Subsequent EventOn August 25, 2021, our Board of Directors approved a restructuring plan to further reduce operating costs and improve profitability. We estimate the restructuring charges, consist of one-time severance charges, will be approximately $0.8 million to be recorded in the first quarter of fiscal 2022. We anticipate it will generate approximately $0.6 million in annual net savings, the majority of which will be allocated to support growth-related initiatives to be in a stronger position to drive both top- and bottom- line performance.

Quarterly Financial Data (Unaudited)

12 Months Ended

Jul. 02, 2021

Quarterly Financial Data [Abstract]

Quarterly Financial Data (Unaudited)

The following financial information reflects all normal recurring adjustments, which are, in the opinion of management, necessary for a fair statement of the results of the interim periods. Our fiscal quarters end on the Friday nearest the end of the calendar quarter. Summarized quarterly data for fiscal 2021 and 2020 were as follows:


(In thousands, except per share amounts)	Q1 Ended 9/28/2020		Q2 Ended 1/1/2021		Q3 Ended 3/29/2021		Q4 Ended 7/2/2021
Fiscal 2021
Revenue	$	66,290	$	70,531	$	66,404	$	71,686
Gross margin	24,249		26,909		25,578		25,879
Operating income	6,565		7,878		4,035		3,732
Net income	5,936		6,641		94,731		2,831
Per share data:
Basic net income per common share	$	0.55	$	0.60	$	8.49	$	0.25
Diluted net income per common share	$	0.54	$	0.58	$	8.00	$	0.24

(In thousands, except per share amounts)	Q1 Ended 9/27/2019		Q2 Ended 12/27/2019		Q3 Ended 4/3/2020		Q4 Ended 7/3/2020
Fiscal 2020
Revenue	$	58,614	$	55,997	$	61,379	$	62,652
Gross margin	22,556		18,319		21,961		21,860
Operating income (loss)	1,519		(1,497)		1,236		2,120
Net income (loss)	54		(1,671)		731		1,143
Per share data:
Basic net income (loss) per common share	$	0.01	$	(0.15)	$	0.07	$	0.11
Diluted net income (loss) per common share	$	—	$	(0.15)	$	0.07	$	0.10

The following tables summarize charges included in our results of operations for each of the fiscal quarters presented:


(In thousands)	Q1 Ended 9/28/2020		Q2 Ended 1/1/2021		Q3 Ended 3/29/2021		Q4 Ended 7/2/2021
Fiscal 2021
Restructuring charges	$	—	$	—	$	1,162	$	1,109
Release of valuation allowance	$	—	$	—	$	(92,200)	$	—

(In thousands)	Q1 Ended 9/27/2019		Q2 Ended 12/27/2019		Q3 Ended 4/3/2020		Q4 Ended 7/3/2020
Fiscal 2020
Restructuring charges	$	1,177	$	381	$	617	$	1,874

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Jul. 02, 2021

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS

AVIAT NETWORKS, INC.

Years Ended July 2, 2021, July 3, 2020 and June 28, 2019


(In thousands)	Balance at Beginning of Period		Charged to (Credit from) Costs and Expenses		Deductions			Balance at End of Period
Allowances for collection losses:
Year ended July 2, 2021	$	1,841	$	300	$	—		$	2,141
Year ended July 3, 2020	$	1,602	$	248	$	9	(1)	$	1,841
Year ended June 28, 2019	$	1,588	$	120	$	106	(2)	$	1,602

____________________________

(1) - Consisted of changes to allowance for collection losses of $0 for foreign currency translation gain and $9 thousand for uncollectible accounts charged off, net of recoveries on accounts previously charged off.

(2) - Consisted of changes to allowance for collection losses of $0 for foreign currency translation gain and $107 thousand for uncollectible accounts charged off, net of recoveries on accounts previously charged off.

The Company and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Jul. 02, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

Use of Estimates

Cash, Cash Equivalents and Restricted Cash

As of July 2, 2021 and July 3, 2020, all of our high-quality marketable debt securities were invested in prime money market funds.

Significant Concentrations

Inventories

Customer Service Inventories

Property, Plant and Equipment


Buildings			40 years
Leasehold improvements			2 to 10 years
Software			3 to 5 years
Machinery and equipment			2 to 5 years

Impairment of Long-Lived Assets

Warranties

Leases

Leases with an initial term of 12 months or less are not recorded on our consolidated balance sheets. We recognize lease expense for these leases on a straight-line basis over the lease term.

Foreign Currency Translation

of operations, based on the nature of the transactions.

Retirement Benefits

Retirement BenefitsAs of July 2, 2021, we provided retirement benefits to substantially all employees primarily through our defined contribution retirement plans. These plans have matching and savings elements. Contributions by us to these retirement plans are based on profits and employees’ savings with no other funding requirements. Contributions to retirement plans are expensed as incurred.

Revenue Recognition

Revenue RecognitionUnder Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 606, we recognize revenue by applying the following five-step approach: (1) identification of the contract with a customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, we satisfy a performance obligation.

Contracts and customer purchase orders are used to determine the existence of an arrangement.

to the customer either on their own or together with other resources that are readily available to the customer, without having the need for significant integration or customization.

We present transactional taxes such as sales and use tax collected from customers and remitted to government authorities on a net basis.

Bill-and-Hold Sales

Termination Rights

Variable Consideration

Stand-alone Selling Price

When allocating on a relative stand-alone selling price basis, any discount provided in the contract is allocated proportionately to all of the performance obligations in the contract.

Shipping and Handling

Shipping and handling costs are included as a component of costs of product sales in our consolidated statements of operations because they are also included in revenue that we bill our customers.

Costs to Obtain a Contract

Cost of Product Sales and Services

Shipping and handling costs are included as a component of costs of product sales in our consolidated statements of operations because they are also included in revenue that we bill our customers.

Advertising Costs

Advertising Costs We expense all advertising costs as incurred.

Presentation of Transactional Taxes Collected from Customers and Remitted to Government Authorities

We present transactional taxes such as sales and use tax collected from customers and remitted to governmental authorities on a net basis.

Research and Development Costs

Share-Based Compensation

Restructuring Charges

Restructuring ChargesOur restructuring charges represent expenses incurred in connection with certain cost reduction programs that we have implemented, and consisted of the costs of employee termination costs, lease and other contract termination charges and other costs of exiting activities or geographies. A liability for costs associated with an exit or disposal activity is measured at its fair value when the liability is incurred. Expenses for one-time termination benefits are recognized at the date we notify the employee, unless the employee must provide future service, in which case the benefits are expensed ratably over the future service period. We recognize severance benefits provided as part of an ongoing benefit arrangement when the payment is probable, and the amounts can be reasonably estimated. Liabilities related to termination of an operating lease or contract are measured and recognized at fair value when the contract does not have any future economic benefit to the entity and the fair value of the liability is determined based on the present value of the remaining lease obligations, adjusted for the effects of deferred items recognized under the lease, and reduced by estimated sublease rentals that could be reasonably obtained for the property. The assumptions in determining such estimates include anticipated timing of sublease rentals and estimates of sublease rental receipts and related costs based on market conditions. We expense all other costs related to an exit or disposal activity as incurred.

Income Taxes and Related Uncertainties

Accounting Standards Adopted and Accounting Standards Not Yet Adopted

Accounting Standards Adopted

Accounting Standards Not Yet Adopted

fiscal 2024, and earlier adoption is permitted. We are evaluating the impact adopting Topic 326 will have on our consolidated financial statements.

Net Income per Share of Common Stock

Fair Value Measurement

•Level 1 — Observable inputs such as quoted prices in active markets for identical assets or liabilities;

•Level 2 — Observable market-based inputs or observable inputs that are corroborated by market data; and

•Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The Company and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jul. 02, 2021

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Property, Plant and Equipment

The useful lives of the assets are generally as follows:


Buildings			40 years
Leasehold improvements			2 to 10 years
Software			3 to 5 years
Machinery and equipment			2 to 5 years

Our property, plant and equipment, net is summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Land	$	210	$	710
Buildings and leasehold improvements	6,914		11,737
Software	21,370		17,887
Machinery and equipment	51,244		52,293
	79,738		82,627
Less accumulated depreciation and amortization	(68,037)		(65,716)
Total Property, Plant and Equipment, net	$	11,701	$	16,911

Schedule of Net Foreign Exchange Gain (Loss)

Net foreign exchange gain (loss) recorded in our consolidated statements of operations during fiscal 2021, 2020 and 2019 was as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Amount included in costs of revenues	$	1,015	$	419	$	(664)

Total foreign exchange gain (loss), net	$	1,015	$	419	$	(664)

Net Income per Share of Common Stock (Tables)

12 Months Ended

Jul. 02, 2021

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table presents the computation of basic and diluted net income per share attributable to our common stockholders:


	Fiscal Year
(In thousands, except per share amounts)	2021		2020		2019
Numerator:
Net income	$	110,139	$	257	$	9,738

Denominator:
Weighted average shares outstanding, basic	11,036		10,782		10,754
Effect of potentially dilutive equivalent shares	652		154		482
Weighted average shares outstanding, diluted	11,688		10,936		11,236

Net income per share:
Basic	$	9.98	$	0.02	$	0.91
Diluted	$	9.42	$	0.02	$	0.87

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following table summarizes the weighted-average equity awards that were excluded from the diluted net income per share calculations since they were antidilutive:


	Fiscal Year
(In thousands)	2021	2020	2019
Stock options	8	356	390
Restricted stock units and performance stock units	4	2	32
Total shares of common stock excluded	12	358	422

Revenue Recognition (Tables)

12 Months Ended

Jul. 02, 2021

Revenue from Contract with Customer [Abstract]

Schedule of Receivables and Liabilities from Contracts with Customers

The following table provides information about receivables and liabilities from contracts with customers (in thousands):


	July 2, 2021		July 3, 2020
Contract Assets
Accounts receivable, net	$	48,135	$	44,661
Unbilled receivables	$	37,521	$	28,085
Capitalized commissions	$	1,720	$	1,157
Contract Liabilities
Advance payments and unearned revenue	$	32,304	$	21,872
Unearned revenue, long-term	$	8,592	$	8,142

Leases (Tables)

12 Months Ended

Jul. 02, 2021

Leases [Abstract]

Summary of Lease Costs Components

The following summarizes our lease costs, lease term and discount rate for fiscal 2021 and 2020 (in thousands):


	Fiscal
	2021		2020
Operating lease costs	$	1,213	$	5,241
Short-term lease costs	1,639		1,541
Variable lease costs	324		351
Total lease costs	$	3,176	$	7,133

Other information related to our operating leases for fiscal 2021 and 2020 (in thousands, except for weighted average):


	Fiscal
	2021			2020
Weighted average remaining lease term	7.8 years			6.8 years
Weighted average discount rate	5.7		%	6.8		%
Operating lease assets obtained in exchange for operating lease liabilities	$	1,772		$	—

Schedule of Future Minimum Lease Payments

As of July 2, 2021, our future minimum lease payments under all non-cancelable operating leases with an initial term in excess of one year were as follows (in thousands):


Fiscal years	Amount
2022	$	973
2023	717
2024	598
2025	617
2026	557
Thereafter	1,710
Total lease payments	5,172
Less: interest	(1,181)
Present value of lease liabilities	$	3,991

Balance Sheet Components (Tables)

12 Months Ended

Jul. 02, 2021

Balance Sheet Related Disclosures [Abstract]

Schedule of Cash, Cash Equivalents and Restricted Cash


(In thousands)	July 2, 2021		July 3, 2020
Cash and cash equivalents	$	47,942	$	41,618
Restricted cash included in Other assets	256		254
Total cash, cash equivalents, and restricted cash	$	48,198	$	41,872

Schedule of Cash, Cash Equivalents and Restricted Cash


(In thousands)	July 2, 2021		July 3, 2020
Cash and cash equivalents	$	47,942	$	41,618
Restricted cash included in Other assets	256		254
Total cash, cash equivalents, and restricted cash	$	48,198	$	41,872

Schedule of Accounts Receivable, Net

Our net accounts receivable are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Accounts receivable	$	50,276	$	46,502
Less: Allowances for collection losses	(2,141)		(1,841)
Total accounts receivable, net	$	48,135	$	44,661

Schedule of Inventories

Our inventories are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Finished products	$	15,409	$	9,055
Raw materials and supplies	8,027		4,942
Total inventories	$	23,436	$	13,997
Consigned inventories included within raw materials	$	6,570	$	1,931

Schedule of Adjustments to Inventory

Such charges incurred during fiscal 2021, 2020 and 2019 were classified in cost of product sales as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Excess and obsolete inventory charges (recovery)	$	544	$	233	$	(352)
Customer service inventory write-downs	908		712		905
Total charges	$	1,452	$	945	$	553

Schedule of Property, Plant and Equipment, Net

The useful lives of the assets are generally as follows:


Buildings			40 years
Leasehold improvements			2 to 10 years
Software			3 to 5 years
Machinery and equipment			2 to 5 years

Our property, plant and equipment, net is summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Land	$	210	$	710
Buildings and leasehold improvements	6,914		11,737
Software	21,370		17,887
Machinery and equipment	51,244		52,293
	79,738		82,627
Less accumulated depreciation and amortization	(68,037)		(65,716)
Total Property, Plant and Equipment, net	$	11,701	$	16,911

Schedule of Accrued Expenses

Our accrued expenses are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Accrued compensation and benefits	$	13,455	$	11,814
Accrued agent commissions	2,348		2,356
Accrued warranties	3,228		3,196
Other	9,123		9,554
	$	28,154	$	26,920

Schedule of Product Warranty Liability

Changes in our warranty liability, which is included as a component of accrued expenses in the consolidated balance sheets, were as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Balance as of the beginning of the fiscal year	$	3,196	$	3,323	$	3,196
Warranty provision recorded during the period	1,679		1,564		1,974
Consumption during the period	(1,647)		(1,691)		(1,847)
Balance as of the end of the period	$	3,228	$	3,196	$	3,323

Schedule Advanced payments and Unearned Income

Our advance payments and unearned income are summarized below:


(In thousands)	July 2, 2021		July 3, 2020
Advance payments	$	2,445	$	2,529
Unearned income	29,859		19,343
	$	32,304	$	21,872

Fair Value Measurements Of Assets And Liabilities (Tables)

12 Months Ended

Jul. 02, 2021

Fair Value Disclosures [Abstract]

Schedule of Fair Value, by Balance Sheet Grouping


	July 2, 2021				July 3, 2020
(In thousands)	Carrying Amount		Fair Value		Carrying Amount		Fair Value		Valuation Inputs
Assets:
Cash and cash equivalents:
Money market funds	$	26,847	$	26,847	$	18,189	$	18,189	Level 1
Bank certificates of deposit	$	3,288	$	3,288	$	3,250	$	3,250	Level 2




Liabilities:
Other accrued expenses:
Foreign exchange forward contracts	$	—	$	—	$	14	$	14	Level 2

Restructuring Activities (Tables)

12 Months Ended

Jul. 02, 2021

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs

The following table summarizes our restructuring related activities during fiscal year 2021, 2020 and 2019:


(In thousands)	Severance and Benefits						Facilities and Other
	Fiscal 2021 Plan		Q4 2020 Plan		Prior Years' Plan		Prior Years' Plans		Total




Restructuring liability June 29, 2018	$	—	$	—	$	1,646	$	266	$	1,912
Charges, net	—		—		736		—		736
Cash payments	—		—		(1,293)		(23)		(1,316)
Foreign currency translation (gain) loss	—		—		—		(5)		(5)
Balance as of June 28, 2019	—		—		1,089		238		1,327
Charges, net	—		1,879		2,170		—		4,049
Cash payments	—		(322)		(2,314)		—		(2,636)
Foreign currency translation (gain) loss	—		—		—		(2)		(2)
Balance as of July 3, 2020	—		1,557		945		236		2,738
Charges, net	2,414		92		(235)		—		2,271
Cash payments	(205)		(1,440)		(646)		—		(2,291)
Foreign currency translation (gain) loss	—		7		—		12		19
Balance as of July 2, 2021	$	2,209	$	216	$	64	$	248	$	2,737

Stockholders’ Equity (Tables)

12 Months Ended

Jul. 02, 2021

Share-based Payment Arrangement [Abstract]

Schedule of Repurchase of Common Stock

The following table summarizes the repurchase of our common stock:


(In thousands, except share and per-share amounts)	Shares	Weighted-Average Price Paid per Share		Aggregate purchase price
Fiscal 2021 Treasury Shares	19,587	$	40.16	$	787
Fiscal 2020	256,046	$	6.91	$	1,769
Fiscal 2019	312,538	$	7.39	$	2,309

Schedule of Compensation Expense for Share-based Compensation Awards

Total following table presents the compensation expense for share-based awards included in our consolidated statements of operations for fiscal 2021, 2020 and 2019:


	Fiscal Year
(In thousands)	2021		2020		2019
By Expense Category:
Cost of product sales and services	$	372	$	182	$	170
Research and development	250		112		150
Selling and administrative	2,299		1,392		1,403
Total share-based compensation expense	$	2,921	$	1,686	$	1,723
By Types of Award:
Options	$	757	$	588	$	389
Restricted stock awards and units	857		743		879
Performance share awards and units and market-based stock units	1,307		355		455
Total share-based compensation expense	$	2,921	$	1,686	$	1,723

The following table summarizes the unamortized compensation expense and the remaining years over which such expense would be expected to be recognized, on a weighted-average basis, by type of award:


	July 2, 2021
	Unamortized Expense		Weighted-Average Remaining Recognition Period
	(In thousands)		(Years)
Options	$	976	1.58
Restricted stock awards and units	$	1,138	1.45
Performance share awards and units	$	2,232	1.50

Schedule of Stock Options Activities

A summary of the combined stock option activity under our equity plans during fiscal 2021 is as follows:


	Shares	Weighted-Average Exercise Price-		Weighted-Average Remaining Contractual Life	Aggregate Intrinsic Value
				(Years)	(In thousands)
Options outstanding as of July 3, 2020	643,436	$	8.65	4.20
Granted	243,810	$	12.02
Exercised	(227,422)	$	8.12
Forfeited	(37,998)	$	10.05
Expired	(81,036)	$	13.81
Options outstanding as of July 2, 2021	540,790	$	9.55	5.38	$	12,090
Options vested and expected to vest as of July 2, 2021	540,790	$	9.55	5.38	$	12,090
Options exercisable as of July 2, 2021	66,592	$	8.40	3.86	$	1,564

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

A summary of the significant weighted-average assumptions we used in the Black-Scholes valuation model is as follows:


	Fiscal Year
	2021		2020		2019
Expected dividends	—	%	—	%	—	%
Expected volatility	48.5	%	51.7	%	59.0	%
Risk-free interest rate	0.2	%	1.7	%	2.80	%
Expected term (in years)	3.0		4.6		4.5

Stock Options Outstanding and Exercisable

The following summarizes all of our stock options outstanding and exercisable as of July 2, 2021:


			Options Outstanding				Options Exercisable
Actual Range of Exercise Prices			Number Outstanding	Weighted-Average Remaining Contractual Life	Weighted-Average Exercise Price		Number Exercisable	Weighted-Average Exercise Price
				(Years)
$6.42	—	$6.42	23,942	5.88	$	6.42	7,982	$	6.42
$7.23	—	$7.23	182,984	5.22	$	7.23	—	$	—
$7.44	—	$27.01	333,864	5.43	$	11.00	58,610	$	8.66
			540,790	5.38	$	9.55	66,592	$	8.40

Additional Information of Stock Options

Additional information related to our stock options is summarized below:


	Fiscal Year
(In thousands)	2021		2020		2019
Intrinsic value of options exercised	$	2,208	$	3	$	2
Fair value of options vested	$	484	$	499	$	23

Status of Restricted Stock

A summary of the status of our restricted stock as of July 2, 2021 and changes during fiscal 2021 is as follows:


	Shares	Weighted-Average Grant Date Fair Value
Restricted stock outstanding as of July 3, 2020	161,658	$	7.14
Granted	120,122	$	12.51
Vested and released	(64,372)	$	7.25
Forfeited	(28,164)	$	7.48
Restricted stock outstanding as of July 2, 2021	189,244	$	10.46

A summary of the status of our market-based stock units granted during fiscal 2020 as of July 2, 2021 is as follows:


	Shares	Weighted-Average Grant Date Fair Value
Restricted stock outstanding as of July 3, 2020	93,000	$	9.53
Granted	72,000	14.07


Restricted stock outstanding as of July 2, 2021	165,000	$	11.51

Schedule of Market Condition Award Valuation Assumptions

A summary of the significant weighted-average assumptions we used in the Monte-Carlo simulation model is as follows:


	Fiscal Year
	2021		2020
Expected dividends	—		—
Expected volatility	53.2% - 48.9%		36.4% - 47.3%
Risk-free interest rate	.13% - .19%		1.57% - 1.58%
Weighted-average grant date fair value per share granted	$	14.07	$	9.53

Status of Performance-based Shares

A summary of the status of our performance shares awards and units as of July 2, 2021 and changes during fiscal 2021 is as follows:


	Shares	Weighted-Average Grant Date Fair Value
Performance share awards and units outstanding as of July 3, 2020	151,536	$	7.95
Granted	76,706	$	11.84
Vested and released	(99,186)	$	3.82
Forfeited/Cancelled	(25,728)	$	8.84
Performance share awards and units outstanding as of July 2, 2021	103,328	$	14.58

Segment and Geographic Information (Tables)

12 Months Ended

Jul. 02, 2021

Segment Reporting [Abstract]

Schedule of Revenue by Region

Revenue by region for 2021, 2020 and 2019 were as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
North America	$	183,071	$	151,709	$	132,884
Africa and Middle East	44,023		37,595		48,305
Europe and Russia	8,826		11,157		16,933
Latin America and Asia Pacific	38,991		38,181		45,736
Total Revenue	$	274,911	$	238,642	$	243,858

Schedule of Revenue by Country

Revenue by country comprising more than 5% of our total revenue for fiscal 2021, 2020 and 2019 was as follows:


(In thousands, except percentages)	Revenue		% of Total Revenue
Fiscal 2021:
United States	$	181,842	66.1	%
Fiscal 2020:
United States	$	147,795	61.9	%
Philippines	$	12,550	5.3	%
Fiscal 2019:
United States	$	129,929	53.3	%
Philippines	$	24,368	10.0	%

Schedule of Long-Lived Assets by Country

Our long-lived assets, consisting primarily of net property, plant and equipment, by geographic areas based on the physical location of the assets as of July 2, 2021 and July 3, 2020 were as follows:


(In thousands)	July 2, 2021		July 3, 2020
New Zealand	$	6,840	$	8,342
United States	3,434		4,829
United Kingdom	115		2,420
Other countries	1,312		1,320
Total	$	11,701	$	16,911

Income Taxes (Tables)

12 Months Ended

Jul. 02, 2021

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Income before provision for income taxes during fiscal year 2021, 2020 and 2019 consisted of the following:


	Fiscal Year
(In thousands)	2021		2020		2019
United States	$	26,325	$	9,497	$	5,827
Foreign	(3,885)		(5,788)		(4,277)
Total income before income taxes	$	22,440	$	3,709	$	1,550

Schedule of Components of Income Tax Expense (Benefit)

(Benefit from) provision for income taxes for fiscal year 2021, 2020 and 2019 were summarized as follows:


	Fiscal Year
(In thousands)	2021		2020		2019
Current provision (benefit):
Federal	$	(60)	$	(10)	$	—
Foreign	2,128		3,589		527
State and local	221		45		45
	2,289		3,624		572
Deferred provision (benefit):
Federal	(75,587)		(744)		(7,482)
Foreign	983		572		(1,278)
State and local	(15,384)		—		—
	(89,988)		(172)		(8,760)
Total (benefit from) provision for income taxes	$	(87,699)	$	3,452	$	(8,188)

Schedule of Effective Income Tax Rate Reconciliation


	Fiscal Year
(In thousands)	2021		2020		2019
Tax provision at statutory rate	$	4,713	$	779	$	308
Valuation allowances	(95,796)		(6,577)		(13,461)
Permanent differences	(346)		(347)		664
State and local taxes, net of U.S. federal tax benefit	1,436		542		2,008
Foreign income taxed at rates different than the U.S. statutory rate	209		764		1,488
Stock-based compensation excess tax benefits	(482)		—		—
Tax credit/deductions - generated and expired	108		99		2,167

Foreign withholding taxes	1,184		303		911
Brazil withholding tax receivable	72		—		(1,877)

Change in uncertain tax positions	102		2,674		859


Return-to-provision/Deferred true-up adjustments	—		5,634		(1,371)
Other	1,101		(419)		116
Total provision for (benefit from) income taxes	$	(87,699)	$	3,452	$	(8,188)

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:


(In thousands)	July 2, 2021		July 3, 2020
Deferred tax assets:
Inventory	$	5,279	$	4,849
Accruals and reserves	3,437		2,923
Bad debts	392		201
Amortization	1,530		1,585
Stock compensation	552		465
Deferred revenue	1,960		2,124
Unrealized exchange gain/loss	197		129
Other	3,433		4,845
Tax credit carryforwards	5,447		5,498
Tax loss carryforwards	119,287		126,550
Total deferred tax assets before valuation allowance	141,514		149,169
Valuation allowance	(37,447)		(136,097)
Total deferred tax assets	104,067		13,072
Deferred tax liabilities:
Branch undistributed earnings reserve	130		57
Depreciation	450		142

Right of use assets	634		556
Other	—		63
Total deferred tax liabilities	1,214		818
Net deferred tax assets	$	102,853	$	12,254

As Reported on the Consolidated Balance Sheets
Deferred income tax assets	$	103,467	$	12,799
Deferred income tax liabilities	614		545
Total net deferred income tax assets	$	102,853	$	12,254

Schedule of Unrecognized Tax Benefits Roll Forward

Our unrecognized tax benefit activity for fiscal 2021, 2020 and 2019 was as follows:


(In thousands)	Amount










Unrecognized tax benefit as of June 29, 2018	$	12,840
Additions for tax positions in prior periods	287
Additions for tax positions in current periods	1,501
Decreases for tax positions in prior periods	(1,674)
Decreases related to change of foreign exchange rate	33
Unrecognized tax benefit as of June 28, 2019	12,987
Additions for tax positions in prior periods	7,023
Additions for tax positions in current periods	3,094
Decreases for tax positions in prior periods	(4,692)
Decreases related to change of foreign exchange rate	(365)
Unrecognized tax benefit as of July 3, 2020	18,047
Additions for tax positions in prior periods	184
Additions for tax positions in current periods	869
Decreases for tax positions in prior periods	(1,788)
Decreases related to change of foreign exchange rate	(57)
Unrecognized tax benefit as of July 2, 2021	$	17,255

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Jul. 02, 2021

Quarterly Financial Data [Abstract]

Schedule of Quarterly Financial Information

Summarized quarterly data for fiscal 2021 and 2020 were as follows:


(In thousands, except per share amounts)	Q1 Ended 9/28/2020		Q2 Ended 1/1/2021		Q3 Ended 3/29/2021		Q4 Ended 7/2/2021
Fiscal 2021
Revenue	$	66,290	$	70,531	$	66,404	$	71,686
Gross margin	24,249		26,909		25,578		25,879
Operating income	6,565		7,878		4,035		3,732
Net income	5,936		6,641		94,731		2,831
Per share data:
Basic net income per common share	$	0.55	$	0.60	$	8.49	$	0.25
Diluted net income per common share	$	0.54	$	0.58	$	8.00	$	0.24

(In thousands, except per share amounts)	Q1 Ended 9/27/2019		Q2 Ended 12/27/2019		Q3 Ended 4/3/2020		Q4 Ended 7/3/2020
Fiscal 2020
Revenue	$	58,614	$	55,997	$	61,379	$	62,652
Gross margin	22,556		18,319		21,961		21,860
Operating income (loss)	1,519		(1,497)		1,236		2,120
Net income (loss)	54		(1,671)		731		1,143
Per share data:
Basic net income (loss) per common share	$	0.01	$	(0.15)	$	0.07	$	0.11
Diluted net income (loss) per common share	$	—	$	(0.15)	$	0.07	$	0.10

Schedule of Certain Charges, Expenses and Loss (Income) from Discontinued Operations

The following tables summarize charges included in our results of operations for each of the fiscal quarters presented:


(In thousands)	Q1 Ended 9/28/2020		Q2 Ended 1/1/2021		Q3 Ended 3/29/2021		Q4 Ended 7/2/2021
Fiscal 2021
Restructuring charges	$	—	$	—	$	1,162	$	1,109
Release of valuation allowance	$	—	$	—	$	(92,200)	$	—

(In thousands)	Q1 Ended 9/27/2019		Q2 Ended 12/27/2019		Q3 Ended 4/3/2020		Q4 Ended 7/3/2020
Fiscal 2020
Restructuring charges	$	1,177	$	381	$	617	$	1,874

The Company and Summary of Significant Accounting Policies - Narrative (Details) $ in Millions		12 Months Ended
	Apr. 07, 2021	Jul. 02, 2021 USD ($)	Jul. 03, 2020 USD ($)	Jun. 28, 2019 USD ($)
Concentration Risk [Line Items]
Stock split, conversion ratio	2
Lessee renewal term		3 years
Retirement plan expense		$ 1.8	$ 1.7	$ 2.0
Capitalized development cost, amortization period (over)		3 years
Minimum
Concentration Risk [Line Items]
Product warranty period		1 year
Lessee term		1 year
Maximum
Concentration Risk [Line Items]
Product warranty period		3 years
Lessee term		20 years
Customer Concentration Risk \| Total Revenue \| Mobile Telephone Networks
Concentration Risk [Line Items]
Concentration risk, percentage		14.00%	21.00%	11.00%
Customer Services Inventories \| Minimum
Concentration Risk [Line Items]
Product warranty period		12 months
Customer Services Inventories \| Maximum
Concentration Risk [Line Items]
Product warranty period		36 months

The Company and Summary of Significant Accounting Policies - Property, Plant and Equipment (Details)	12 Months Ended
	Jul. 02, 2021
Buildings
Property, Plant and Equipment [Line Items]
Useful life	40 years
Leasehold improvements \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Leasehold improvements \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	10 years
Software \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	3 years
Software \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful life	2 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful life	5 years

The Company and Summary of Significant Accounting Policies - Net Foreign Exchange Gain (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Concentration Risk [Line Items]
Total foreign exchange gain (loss), net	$ 1,015	$ 419	$ (664)
Amount included in costs of revenues
Concentration Risk [Line Items]
Total foreign exchange gain (loss), net	$ 1,015	$ 419	$ (664)

Net Income per Share of Common Stock - Earnings Per Share, Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 03, 2020	Apr. 03, 2020	Dec. 27, 2019	Sep. 27, 2019	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Numerator:
Net income, basic									$ 110,139	$ 257	$ 9,738
Net income, diluted									$ 110,139	$ 257	$ 9,738
Denominator:
Weighted average shares outstanding, basic (in shares)									11,036	10,782	10,754
Effect of potentially dilutive equivalent shares (in shares)									652	154	482
Weighted average shares outstanding, diluted (in shares)									11,688	10,936	11,236
Net income per share:
Basic (in dollars per share)	$ 0.25	$ 8.49	$ 0.60	$ 0.55	$ 0.11	$ 0.07	$ (0.15)	$ 0.01	$ 9.98	$ 0.02	$ 0.91
Diluted (in dollars per share)	$ 0.24	$ 8.00	$ 0.58	$ 0.54	$ 0.10	$ 0.07	$ (0.15)	$ 0	$ 9.42	$ 0.02	$ 0.87

Net Income per Share of Common Stock - Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares of common stock excluded (in shares)	12	358	422
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares of common stock excluded (in shares)	8	356	390
Restricted stock units and performance stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total shares of common stock excluded (in shares)	4	2	32

Revenue Recognition - Contracted Balances (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Contract Assets
Accounts receivable, net	$ 48,135	$ 44,661
Unbilled receivables	37,521	28,085
Capitalized commissions	1,720	1,157
Contract Liabilities
Advance payments and unearned revenue	32,304	21,872
Unearned revenue, long-term	$ 8,592	$ 8,142

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020
Disaggregation of Revenue [Line Items]
Advance payments, unearned revenue, and long-term unearned revenue	$ 40.9
Revenue to be recognized, percentage	80.00%
Revenue recognized	$ 21.9	$ 14.0
Minimum
Disaggregation of Revenue [Line Items]
Payment terms	30 days
Maximum
Disaggregation of Revenue [Line Items]
Payment terms	120 days

Revenue Recognition - Performance Obligations (Details) $ in Millions	Jul. 02, 2021 USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligation, amount	$ 70.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-07-03
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	60.00%
Expected timing of satisfaction, period	12 months

Leases - Narrative (Details) ft² in Thousands, $ in Thousands	12 Months Ended
	Jul. 02, 2021 USD ($) ft²	Jul. 03, 2020 USD ($)	Jun. 28, 2019 USD ($)
Lessee, Lease, Description [Line Items]
Lessee renewal term	3 years
Right of use assets	$ 3,816	$ 3,474
Short-term lease liabilities	769	1,445
Long-term lease liabilities	3,223	2,303
Cash paid for lease liabilities	1,300
Rental expense for operating leases	$ 3,300	$ 3,700
Rental expense for operating leases			$ 3,700
Office Building In Austin, Texas
Lessee, Lease, Description [Line Items]
Lessee term	36 months
Area of office space \| ft²	18
Minimum
Lessee, Lease, Description [Line Items]
Lessee term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Lessee term	20 years

Leases - Lease Costs Components (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020
Leases [Abstract]
Operating lease costs	$ 1,213	$ 5,241
Short-term lease costs	1,639	1,541
Variable lease costs	324	351
Total lease costs	$ 3,176	$ 7,133
Weighted average remaining lease term	7 years 9 months 18 days	6 years 9 months 18 days
Weighted average discount rate	5.70%	6.80%
Operating lease assets obtained in exchange for operating lease liabilities	$ 1,772	$ 0

Leases - Future Minimum Lease Payments (Details) $ in Thousands	Jul. 02, 2021 USD ($)
Leases [Abstract]
2022	$ 973
2023	717
2024	598
2025	617
2026	557
Thereafter	1,710
Total lease payments	5,172
Less: interest	(1,181)
Present value of lease liabilities	$ 3,991

Balance Sheet Components - Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019	Jun. 29, 2018
Balance Sheet Related Disclosures [Abstract]
Cash and cash equivalents	$ 47,942	$ 41,618
Restricted cash included in Other assets	256	254
Total cash, cash equivalents, and restricted cash	$ 48,198	$ 41,872	$ 32,201	$ 37,764

Balance Sheet Components - Receivables (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Balance Sheet Related Disclosures [Abstract]
Accounts receivable	$ 50,276	$ 46,502
Less: allowances for collection losses	(2,141)	(1,841)
Accounts receivable, net	$ 48,135	$ 44,661

Balance Sheet Components - Inventories (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Balance Sheet Related Disclosures [Abstract]
Finished products	$ 15,409	$ 9,055
Raw materials and supplies	8,027	4,942
Total inventories	23,436	13,997
Consigned inventories included within raw materials	$ 6,570	$ 1,931

Balance Sheet Components - Inventory Adjustments (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Balance Sheet Related Disclosures [Abstract]
Excess and obsolete inventory charges (recovery)	$ 544	$ 233	$ (352)
Customer service inventory write-downs	908	712	905
Total charges	$ 1,452	$ 945	$ 553

Balance Sheet Components - Property Plant and Equipment (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 79,738	$ 82,627
Less accumulated depreciation and amortization	(68,037)	(65,716)
Total Property, Plant and Equipment, net	11,701	16,911
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	210	710
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	6,914	11,737
Software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	21,370	17,887
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 51,244	$ 52,293

Balance Sheet Components - Narrative (Details) - USD ($)	3 Months Ended	12 Months Ended
	Jan. 01, 2021	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019	Apr. 02, 2021
Property, Plant and Equipment [Line Items]
Impairment charges of assets to be disposed of	$ 0
Property, plant and equipment, gross		$ 79,738,000	$ 82,627,000
Depreciation and amortization of property, plant and equipment		5,383,000	4,387,000	$ 4,468,000
Held-for-sale \| Facility in Lanarkshire, Scotland
Property, Plant and Equipment [Line Items]
Period to complete sale	12 months
Carrying value of asset held for sale		2,200,000			$ 2,200,000
Asset in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		$ 300,000	$ 3,500,000

Balance Sheet Components - Accrued Expenses (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Balance Sheet Related Disclosures [Abstract]
Accrued compensation and benefits	$ 13,455	$ 11,814
Accrued agent commissions	2,348	2,356
Accrued warranties	3,228	3,196
Other	9,123	9,554
Accrued expenses	$ 28,154	$ 26,920

Balance Sheet Components - Accrued Warranties (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Balance as of the beginning of the fiscal year	$ 3,196	$ 3,323	$ 3,196
Warranty provision recorded during the period	1,679	1,564	1,974
Consumption during the period	(1,647)	(1,691)	(1,847)
Balance as of the end of the period	$ 3,228	$ 3,196	$ 3,323

Balance Sheet Components - Advanced Payments and Unearned Income (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Balance Sheet Related Disclosures [Abstract]
Advance payments	$ 2,445	$ 2,529
Unearned income	29,859	19,343
Advance payments and Unearned income	$ 32,304	$ 21,872

Fair Value Measurements Of Assets And Liabilities (Details) - Recurring - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Level 1 \| Carrying Amount \| Money market funds
Assets:
Cash and cash equivalents	$ 26,847	$ 18,189
Level 1 \| Fair Value \| Money market funds
Assets:
Cash and cash equivalents	26,847	18,189
Level 2 \| Carrying Amount
Liabilities:
Foreign exchange forward contracts	0	14
Level 2 \| Carrying Amount \| Bank certificates of deposit
Assets:
Cash and cash equivalents	3,288	3,250
Level 2 \| Fair Value
Liabilities:
Foreign exchange forward contracts	0	14
Level 2 \| Fair Value \| Bank certificates of deposit
Assets:
Cash and cash equivalents	$ 3,288	$ 3,250

Fair Value Measurements Of Assets And Liabilities - Narrative (Details)	Jul. 02, 2021 $ / shares
Money market funds \| Level 1
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Money Market, net asset value, per share	$ 1.00

Credit Facility and Debt (Details) - USD ($)	May 17, 2020	Apr. 22, 2020	Jul. 02, 2021	Jul. 03, 2020	Apr. 21, 2020	Dec. 31, 2015
Line of Credit Facility [Line Items]
Short-term debt			$ 0	$ 9,000,000
Silicon Valley Bank
Line of Credit Facility [Line Items]
Additional spread on applicable rate in event of default	5.00%
Silicon Valley Bank \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, current borrowing capacity	$ 25,000,000
Available credit under credit facility			22,700,000
Line of credit outstanding			0
Silicon Valley Bank \| Foreign Line of Credit
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	25,000,000
Silicon Valley Bank \| Letter of Credit
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	$ 12,000,000
Letters of credit outstanding			2,300,000
Paycheck Protection Program Loan
Line of Credit Facility [Line Items]
Aggregate principal amount					$ 5,900,000
Proceeds from PPP loan		$ 5,900,000
Prime Rate \| Silicon Valley Bank \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	0.50%
Prime Rate \| Silicon Valley Bank \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.50%
LIBOR \| Silicon Valley Bank
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.75%
Singapore \| Prime Rate or LIBOR Rate \| Silicon Valley Bank \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	2.00%
New Zealand \| Bank of New Zealand \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity						$ 300,000
New Zealand \| Bank of New Zealand \| Line of Credit
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity						$ 400,000
Short-term debt			$ 100,000

Restructuring Activities - Restructuring and Related Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period	$ 2,738	$ 1,327	$ 1,912
Charges, net	2,271	4,049	736
Cash payments	(2,291)	(2,636)	(1,316)
Foreign currency translation (gain) loss	19	(2)	(5)
Restructuring liability, end of period	2,737	2,738	1,327
Severance and Benefits \| Fiscal 2021 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period	0
Charges, net	2,414
Cash payments	(205)
Foreign currency translation (gain) loss	0
Restructuring liability, end of period	2,209	0
Severance and Benefits \| Q4 2020 Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period	1,557	0	0
Charges, net	92	1,879	0
Cash payments	(1,440)	(322)	0
Foreign currency translation (gain) loss	7	0	0
Restructuring liability, end of period	216	1,557	0
Severance and Benefits \| Prior Years' Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period	945	1,089	1,646
Charges, net	(235)	2,170	736
Cash payments	(646)	(2,314)	(1,293)
Foreign currency translation (gain) loss	0	0	0
Restructuring liability, end of period	64	945	1,089
Facilities and Other \| Prior Years' Plan
Restructuring Reserve [Roll Forward]
Restructuring liability, beginning of period	236	238	266
Charges, net	0	0	0
Cash payments	0	0	(23)
Foreign currency translation (gain) loss	12	(2)	(5)
Restructuring liability, end of period	$ 248	$ 236	$ 238

Restructuring Activities - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019	Jun. 29, 2018
Restructuring Cost and Reserve [Line Items]
Restructuring liabilities	$ 2,737	$ 2,738	$ 1,327	$ 1,912
Restructuring charges	2,271	4,049	$ 736
Severance and Benefits \| Fiscal 2021 Plan
Restructuring Cost and Reserve [Line Items]
Restructuring liabilities	2,209	$ 0
Restructuring charges	$ 2,414

Stockholders’ Equity - Narrative (Details)		12 Months Ended
Stockholders’ Equity - Narrative (Details)	Apr. 07, 2021	Jul. 02, 2021 USD ($) plan $ / shares shares	Jul. 03, 2020 USD ($) $ / shares	Jun. 28, 2019 USD ($)	Mar. 03, 2020 $ / shares shares	May 31, 2018 USD ($)	Sep. 06, 2016 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock split, conversion ratio	2
Number of rights declared as dividend for each share of outstanding common stock					1
Common stock par value (in dollars per share) \| $ / shares		$ 0.01	$ 0.01		$ 0.01
Preferred Stock par value (in dollars per share) \| $ / shares		0.01	$ 0.01		0.01
Exercise price of right (in dollars per share) \| $ / shares					$ 35.00
Closing price of common stock (in dollars per share) \| $ / shares		$ 31.88
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares)		112,452
Employee stock purchase plan, percentage discount from fair market value		5.00%
Employee stock purchase plan, purchase period		3 months
Number of shares issued (in shares)		2,744
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of awards vested \| $		$ 2,100,000	$ 1,700,000	$ 2,200,000
2018 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock incentive plans \| plan		1
Number of additional shares authorized (in shares)		500,000
Number of shares available for grant (in shares)		784,793
2018 Plan \| Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option expiration period		7 years
2018 Plan \| Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period		3 years
Common Stock \| Share Repurchase Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, authorized amount (in shares) \| $						$ 7,500,000
Remaining authorized repurchase amount \| $		$ 2,600,000
Preferred Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of preferred stocks to be purchased with each right							0.001

Stockholders’ Equity - Repurchase of Common Stock (Details) - Common Stock - Share Repurchase Program - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Equity, Class of Treasury Stock [Line Items]
Shares	19,587	256,046	312,538
Weighted-Average Price Paid per Share (in dollars per share)	$ 40.16	$ 6.91	$ 7.39
Aggregate purchase price	$ 787	$ 1,769	$ 2,309

Stockholders’ Equity - Stock Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2,921	$ 1,686	$ 1,723
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	757	588	389
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	857	743	879
Performance share awards and units and market-based stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,307	355	455
Cost of product sales and services
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	372	182	170
Research and development
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	250	112	150
Selling and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 2,299	$ 1,392	$ 1,403

Stockholders’ Equity - Unamortized Expenses (Details) $ in Thousands	12 Months Ended
	Jul. 02, 2021 USD ($)
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized Expense	$ 976
Weighted-Average Remaining Recognition Period	1 year 6 months 29 days
Restricted stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized Expense	$ 1,138
Weighted-Average Remaining Recognition Period	1 year 5 months 12 days
Performance share awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized Expense	$ 2,232
Weighted-Average Remaining Recognition Period	1 year 6 months

Stockholders’ Equity - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020
Shares
Options outstanding beginning of the period (in shares)	643,436
Granted (in shares)	243,810
Exercised (in shares)	(227,422)
Forfeited (in shares)	(37,998)
Expired (in shares)	(81,036)
Options outstanding at the end of the period (in shares)	540,790	643,436
Options vested and expected to vest at the end of the period (in shares)	540,790
Options exercisable at the end of the period (in shares)	66,592
Weighted-Average Exercise Price-
Options outstanding, beginning (in dollars per share)	$ 8.65
Granted (in dollars per share)	12.02
Exercised (in dollars per share)	8.12
Forfeited (in dollars per share)	10.05
Expired (in dollars per share)	13.81
Options outstanding, at the end of the period (in dollars per share)	9.55	$ 8.65
Options vested and expected to vest at the end of the period (in dollars per share)	9.55
Options exercisable at the end of the period (in dollars per share)	$ 8.40
Weighted-average remaining contractual life, options outstanding	5 years 4 months 17 days	4 years 2 months 12 days
Weighted-average remaining contractual life, options vested and expected to vest	5 years 4 months 17 days
Weighted-average remaining contractual life, options exercisable	3 years 10 months 9 days
Aggregate intrinsic value, options outstanding	$ 12,090
Aggregate intrinsic value, options vested and expected to vest	12,090
Aggregate intrinsic value, options exercisable	$ 1,564

Stockholders’ Equity - Weighted Average Assumptions (Details) - $ / shares	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividends	0.00%	0.00%	0.00%
Expected volatility	48.50%	51.70%	59.00%
Risk-free interest rate	0.20%	1.70%	2.80%
Expected term (in years)	3 years	4 years 7 months 6 days	4 years 6 months
Market Based Stock Units (MSU)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividends	0.00%
Expected volatility, minimum	53.20%	36.40%
Expected volatility, maximum	48.90%	47.30%
Risk-free interest rate, minimum	0.13%	1.58%
Risk-free interest rate, maximum	0.19%	1.57%
Weighted-average grant date fair value per share granted (dollars per share)	$ 14.07	$ 9.53

Stockholders’ Equity - Options by Exercise Price Range (Details)	12 Months Ended
	Jul. 02, 2021 $ / shares shares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number Outstanding (in shares) \| shares	540,790
Weighted-Average Remaining Contractual Life	5 years 4 months 17 days
Weighted-Average Exercise Price (dollars per share)	$ 9.55
Number Exercisable (in shares) \| shares	66,592
Weighted-Average Exercise Price (dollars per share)	$ 8.40
6.42-6.42
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	6.42
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 6.42
Number Outstanding (in shares) \| shares	23,942
Weighted-Average Remaining Contractual Life	5 years 10 months 17 days
Weighted-Average Exercise Price (dollars per share)	$ 6.42
Number Exercisable (in shares) \| shares	7,982
Weighted-Average Exercise Price (dollars per share)	$ 6.42
7.23-7.23
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	7.23
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 7.23
Number Outstanding (in shares) \| shares	182,984
Weighted-Average Remaining Contractual Life	5 years 2 months 19 days
Weighted-Average Exercise Price (dollars per share)	$ 7.23
Number Exercisable (in shares) \| shares	0
Weighted-Average Exercise Price (dollars per share)	$ 0
7.44-27.01
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Actual Range of Exercise Prices, Lower Limit (dollars per share)	7.44
Actual Range of Exercise Prices, Upper Limit (dollars per share)	$ 27.01
Number Outstanding (in shares) \| shares	333,864
Weighted-Average Remaining Contractual Life	5 years 5 months 4 days
Weighted-Average Exercise Price (dollars per share)	$ 11.00
Number Exercisable (in shares) \| shares	58,610
Weighted-Average Exercise Price (dollars per share)	$ 8.66

Stockholders’ Equity - Additional Option Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Share-based Payment Arrangement [Abstract]
Intrinsic value of options exercised	$ 2,208	$ 3	$ 2
Fair value of options vested	$ 484	$ 499	$ 23

Stockholders’ Equity - Restricted Stock Activity (Details) - Restricted Stock	12 Months Ended
	Jul. 02, 2021 $ / shares shares
Shares
Shares outstanding, beginning balance (in shares) \| shares	161,658
Granted (in shares) \| shares	120,122
Vested and released (in shares) \| shares	(64,372)
Forfeited (in shares) \| shares	(28,164)
Shares outstanding, ending balance (in shares) \| shares	189,244
Weighted-Average Grant Date Fair Value
Shares outstanding, beginning (in dollars per share) \| $ / shares	$ 7.14
Granted (in dollars per share) \| $ / shares	12.51
Vested and released (in dollars per share) \| $ / shares	7.25
Forfeited (in dollars per share) \| $ / shares	7.48
Shares outstanding, end (in dollars per share) \| $ / shares	$ 10.46

Stockholders’ Equity - Market Based Awards (Details) - Market Based Stock Units (MSU)	12 Months Ended
	Jul. 02, 2021 $ / shares shares
Shares
Shares outstanding, beginning balance (in shares) \| shares	93,000
Granted (in shares) \| shares	72,000
Shares outstanding, ending balance (in shares) \| shares	165,000
Weighted-Average Grant Date Fair Value
Shares outstanding, beginning (in dollars per share) \| $ / shares	$ 9.53
Granted (in dollars per share) \| $ / shares	14.07
Shares outstanding, end (in dollars per share) \| $ / shares	$ 11.51

Stockholders’ Equity - Performance Share Activity (Details) - Performance Shares	12 Months Ended
	Jul. 02, 2021 $ / shares shares
Shares
Shares outstanding, beginning balance (in shares) \| shares	151,536
Granted (in shares) \| shares	76,706
Vested and released (in shares) \| shares	(99,186)
Forfeited/cancelled (in shares) \| shares	(25,728)
Shares outstanding, ending balance (in shares) \| shares	103,328
Weighted-Average Grant Date Fair Value
Shares outstanding, beginning (in dollars per share) \| $ / shares	$ 7.95
Granted (in dollars per share) \| $ / shares	11.84
Vested and released (in dollars per share) \| $ / shares	3.82
Forfeited/cancelled (in dollars per share) \| $ / shares	8.84
Shares outstanding, end (in dollars per share) \| $ / shares	$ 14.58

Segment and Geographic Information - Narrative (Details) $ in Millions	12 Months Ended
	Jul. 02, 2021 USD ($) segment	Apr. 02, 2021 USD ($)
Segment Reporting [Abstract]
Number of reportable segments \| segment	1
Facility in Lanarkshire, Scotland \| Held-for-sale
Revenues from External Customers and Long-Lived Assets [Line Items]
Carrying value of asset held for sale \| $	$ 2.2	$ 2.2

Segment and Geographic Information - Revenue by Region (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 03, 2020	Apr. 03, 2020	Dec. 27, 2019	Sep. 27, 2019	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 71,686	$ 66,404	$ 70,531	$ 66,290	$ 62,652	$ 61,379	$ 55,997	$ 58,614	$ 274,911	$ 238,642	$ 243,858
North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									183,071	151,709	132,884
Africa and Middle East
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									44,023	37,595	48,305
Europe and Russia
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									8,826	11,157	16,933
Latin America and Asia Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 38,991	$ 38,181	$ 45,736

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

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+ Details

Segment and Geographic Information - Revenue by Country (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 03, 2020	Apr. 03, 2020	Dec. 27, 2019	Sep. 27, 2019	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 71,686	$ 66,404	$ 70,531	$ 66,290	$ 62,652	$ 61,379	$ 55,997	$ 58,614	$ 274,911	$ 238,642	$ 243,858
Revenue by Country \| Total Revenue \| United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue									$ 181,842	$ 147,795	$ 129,929
% of Total Revenue									66.10%	61.90%	53.30%
Revenue by Country \| Total Revenue \| Philippines
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue										$ 12,550	$ 24,368
% of Total Revenue										5.30%	10.00%

- Definition

+ References

+ Details

Segment and Geographic Information - Long-Lived Assets by Country (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 11,701	$ 16,911
New Zealand
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	6,840	8,342
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	3,434	4,829
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	115	2,420
Other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 1,312	$ 1,320

Income Taxes - Income before Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Income Tax Disclosure [Abstract]
United States	$ 26,325	$ 9,497	$ 5,827
Foreign	(3,885)	(5,788)	(4,277)
Income before income taxes	$ 22,440	$ 3,709	$ 1,550

Income Taxes - Components of Income Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Current provision (benefit):
Federal	$ (60)	$ (10)	$ 0
Foreign	2,128	3,589	527
State and local	221	45	45
Total current provision	2,289	3,624	572
Deferred provision (benefit):
Federal	(75,587)	(744)	(7,482)
Foreign	983	572	(1,278)
State and local	(15,384)	0	0
Total deferred provision (benefit)	(89,988)	(172)	(8,760)
Total (benefit from) provision for income taxes	$ (87,699)	$ 3,452	$ (8,188)

Income Taxes - Effective Income Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Income Tax Disclosure [Abstract]
Tax provision at statutory rate	$ 4,713	$ 779	$ 308
Valuation allowances	(95,796)	(6,577)	(13,461)
Permanent differences	(346)	(347)	664
State and local taxes, net of U.S. federal tax benefit	1,436	542	2,008
Foreign income taxed at rates different than the U.S. statutory rate	209	764	1,488
Stock-based compensation excess tax benefits	(482)	0	0
Tax credit/deductions - generated and expired	108	99	2,167
Foreign withholding taxes	1,184	303	911
Brazil withholding tax receivable	72	0	(1,877)
Change in uncertain tax positions	102	2,674	859
Return-to-provision/Deferred true-up adjustments	0	5,634	(1,371)
Other	1,101	(419)	116
Total (benefit from) provision for income taxes	$ (87,699)	$ 3,452	$ (8,188)

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Thousands	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019	Jun. 29, 2018
Income Tax Examination [Line Items]
Income tax expense (benefit)				$ (87,699)	$ 3,452	$ (8,188)
Valuation allowance				37,447	136,097
Decrease in valuation allowance	$ 92,200			98,700	6,800
Undistributed earnings of foreign subsidiaries				2,800	1,600
Unrecognized tax benefits				17,255	18,047	12,987	$ 12,840
Increase (decrease) in unrecognized tax benefits				800	800
Unrecognized tax benefits that would impact effective tax rate				5,200	5,800
Interest accrued on unrecognized tax benefits				600	700
Unrecognized tax benefits, decrease resulting from settlements with tax authorities				900	3,800	0
Unrecognized tax benefits, reduction resulting from lapse of applicable statute of limitations				600	900	$ 200
Department of Federal Revenue of Brazil
Income Tax Examination [Line Items]
Tax refund received			$ 1,200
Financial Administration Of The Republic Of Slovenia
Income Tax Examination [Line Items]
Income tax expense from tax settlements		$ 400
Internal Revenue Service (IRS)
Income Tax Examination [Line Items]
Tax refund received	$ 3,500
U. S. Federal
Income Tax Examination [Line Items]
Tax loss carryforward amount				382,300	404,100
U. S. Federal \| Aviat Networks, Inc.
Income Tax Examination [Line Items]
Tax loss carryforward amount				303,800	325,600
U. S. Federal \| L3 Harris Technologies, Inc.
Income Tax Examination [Line Items]
Tax loss carryforward amount				78,500	$ 78,500
U. S. federal and state
Income Tax Examination [Line Items]
Valuation allowance				1,400
Tax credit carryforward, amount				6,300
Foreign Tax
Income Tax Examination [Line Items]
Tax loss carryforward amount				182,800
Tax credit carryforward, amount				$ 2,900

Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Jul. 02, 2021	Jul. 03, 2020
Deferred tax assets:
Inventory	$ 5,279	$ 4,849
Accruals and reserves	3,437	2,923
Bad debts	392	201
Amortization	1,530	1,585
Stock compensation	552	465
Deferred revenue	1,960	2,124
Unrealized exchange gain/loss	197	129
Other	3,433	4,845
Tax credit carryforwards	5,447	5,498
Tax loss carryforwards	119,287	126,550
Total deferred tax assets before valuation allowance	141,514	149,169
Valuation allowance	(37,447)	(136,097)
Total deferred tax assets	104,067	13,072
Deferred tax liabilities:
Branch undistributed earnings reserve	130	57
Depreciation	450	142
Right of use assets	634	556
Other	0	63
Total deferred tax liabilities	1,214	818
Net deferred tax assets	102,853	12,254
Deferred income tax assets	103,467	12,799
Deferred income tax liabilities	$ 614	$ 545

Income Taxes - Unrecognized Tax Benefit Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized tax benefit, beginning of period	$ 18,047	$ 12,987	$ 12,840
Additions for tax positions in prior periods	184	7,023	287
Additions for tax positions in current periods	869	3,094	1,501
Decreases for tax positions in prior periods	(1,788)	(4,692)	(1,674)
Decreases related to change of foreign exchange rate	(57)	(365)	33
Unrecognized tax benefit, end of period	$ 17,255	$ 18,047	$ 12,987

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 30, 2016	Jul. 02, 2021
Other Commitments [Line Items]
Purchase obligations		$ 31.4
Other commitment		2.5
Commercial commitments, outstanding		$ 583.3
Payment for performance guarantee	$ 0.4
Maximum
Other Commitments [Line Items]
Guarantee term		2 years

Subsequent Event (Details) - USD ($) $ in Millions	Oct. 01, 2021	Aug. 25, 2021
Forecast
Subsequent Event [Line Items]
Expected restructuring cost	$ 0.8
Subsequent Event
Subsequent Event [Line Items]
Anticipated annual savings from restructuring plan		$ 0.6

Quarterly Financial Data (Unaudited) - Summarized Quarterly Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 03, 2020	Apr. 03, 2020	Dec. 27, 2019	Sep. 27, 2019	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Quarterly Financial Data [Abstract]
Revenue	$ 71,686	$ 66,404	$ 70,531	$ 66,290	$ 62,652	$ 61,379	$ 55,997	$ 58,614	$ 274,911	$ 238,642	$ 243,858
Gross margin	25,879	25,578	26,909	24,249	21,860	21,961	18,319	22,556	102,615	84,696	79,270
Operating income (loss)	3,732	4,035	7,878	6,565	2,120	1,236	(1,497)	1,519	22,210	3,378	1,368
Net income	$ 2,831	$ 94,731	$ 6,641	$ 5,936	$ 1,143	$ 731	$ (1,671)	$ 54	$ 110,139	$ 257	$ 9,738
Net income per share:
Basic net income (loss) per common share (in dollars per share)	$ 0.25	$ 8.49	$ 0.60	$ 0.55	$ 0.11	$ 0.07	$ (0.15)	$ 0.01	$ 9.98	$ 0.02	$ 0.91
Diluted net income (loss) per common share (in dollars per share)	$ 0.24	$ 8.00	$ 0.58	$ 0.54	$ 0.10	$ 0.07	$ (0.15)	$ 0	$ 9.42	$ 0.02	$ 0.87

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Quarterly Financial Data (Unaudited) - Certain Non-recurring Items on Income Statements (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jul. 02, 2021	Apr. 02, 2021	Jan. 01, 2021	Oct. 02, 2020	Jul. 03, 2020	Apr. 03, 2020	Dec. 27, 2019	Sep. 27, 2019	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
Quarterly Financial Data [Abstract]
Restructuring charges	$ 1,109	$ 1,162	$ 0	$ 0	$ 1,874	$ 617	$ 381	$ 1,177	$ 2,271	$ 4,049	$ 736
Release of valuation allowance	$ 0	$ (92,200)	$ 0	$ 0

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS (Details) - Allowances for collection losses - USD ($) $ in Thousands	12 Months Ended
	Jul. 02, 2021	Jul. 03, 2020	Jun. 28, 2019
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 1,841	$ 1,602	$ 1,588
Charged to (Credit from) Costs and Expenses	300	248	120
Deductions	0	9	106
Balance at End of Period	$ 2,141	1,841	1,602
Foreign currency translation loss		0	0
Uncollectible accounts charged off, net of recoveries		$ 9	$ 107

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2014-09 [Member]

- Definition

Indicates amendment to accounting standards.

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