0001377789-23-000043 | 10-Q | XBRL Viewer

Revenue Recognition

3 Months Ended

Sep. 29, 2023

Revenue from Contract with Customer [Abstract]

Contract Balances, Performance Obligations, and Backlog


(In thousands)	September 29, 2023		June 30, 2023
Contract assets
Accounts receivable, net	$	94,497	$	101,653
Contract assets	$	60,975	$	58,588
Capitalized commissions	$	3,070	$	3,492
Contract liabilities
Advance payments and unearned revenue	$	46,050	$	44,268
Unearned revenue, long-term	$	7,627	$	7,416

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, the Company may experience unforeseen events that could result in a change to the scope or price associated with an arrangement. When such events occur, the transaction price and measurement of progress for the performance obligation are updated and this change is recognized as a cumulative catch-up to revenue. Because of the nature and type of contracts, the timeframe to completion and satisfaction of current and future performance obligations can shift; however, this will have no impact on the Company’s future obligation to bill and collect.

As of September 29, 2023, the Company reported $53.7 million in advance payments and unearned revenue and long-term unearned revenue, of which approximately 40% is expected to be recognized as revenue in the remainder of fiscal 2024 and the remainder thereafter. Approximately $7.4 million of revenue was recognized during the three months ended September 29, 2023, which was included in advance payments and unearned revenue at June 30, 2023.

Remaining Performance Obligations

The aggregate amount of transaction price allocated to unsatisfied (or partially unsatisfied) performance obligations was approximately $152.4 million at September 29, 2023. Of this amount, approximately 50% is expected to be recognized as revenue during the next 12 months, with the remaining amount to be recognized thereafter.

- 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
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//606/tableOfContent

+ Details

Commitments and Contingencies (Details) $ in Thousands	3 Months Ended
Commitments and Contingencies (Details) $ in Thousands	Sep. 29, 2023 USD ($)
Property Subject to or Available for Operating Lease [Line Items]
Commercial commitments outstanding	$ 60,509
Maximum
Property Subject to or Available for Operating Lease [Line Items]
Guarantee term	2 years
Inventories
Property Subject to or Available for Operating Lease [Line Items]
Purchase obligations with suppliers or contract manufacturers and contractual obligations outstanding	$ 34,100
Licensing Agreements
Property Subject to or Available for Operating Lease [Line Items]
Purchase obligations with suppliers or contract manufacturers and contractual obligations outstanding	$ 5,700

Balance Sheet Components (Accrued Warranties) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Warranty Liability Roll Forward
Balance as of the beginning of the period	$ 2,100	$ 2,913
Warranty provision recorded during the period	375	175
Assumed in acquisition	0	55
Consumption during the period	(375)	(388)
Balance as of the end of the period	$ 2,100	$ 2,755

Revenue Recognition (Remaining Performance Obligations) (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-09-30 $ in Millions	Sep. 29, 2023 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, amount	$ 152.4
Remaining performance obligation, percentage	50.00%
Expected timing of satisfaction, period	12 months

Balance Sheet Components

3 Months Ended

Sep. 29, 2023

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Cash, Cash equivalents, and Restricted cash

The following provides a summary of cash, cash equivalents, and restricted cash reported within the unaudited condensed consolidated balance sheets that reconciles to the corresponding amount in the unaudited condensed consolidated statement of cash flows:


(In thousands)	September 29, 2023		June 30, 2023
Cash and cash equivalents	$	35,465	$	22,242

Restricted cash included in other assets	276		279
Total cash, cash equivalents, and restricted cash in the Statement of Cash Flows	$	35,741	$	22,521

Inventories


(In thousands)	September 29, 2023		June 30, 2023
Finished products	$	17,104	$	18,502
Raw materials and supplies	11,771		12,794
Customer service inventories	$	1,784	$	1,761
Total inventories	$	30,659	$	33,057
Consigned inventories included within raw materials and supplies	$	9,937	$	11,224

The Company records charges to adjust inventories due to excess and obsolete inventory resulting from lower sales forecasts, product transitioning or discontinuance. The charges incurred during the three months ended September 29, 2023 and September 30, 2022 were included in cost of product sales as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
Excess and obsolete inventory	$	294	$	170
Customer service inventory write-downs	253		235
Total inventory charges	$	547	$	405

Other Current Assets


(In thousands)	September 29, 2023		June 30, 2023
Contract manufacturing assets	$	5,782	$	6,487
Prepaid and other current assets	17,032		15,677
Total other current assets	$	22,814	$	22,164

Property, Plant and Equipment, net


(In thousands)	September 29, 2023		June 30, 2023
Land	$	210	$	210
Buildings and leasehold improvements	5,889		5,889
Software	16,998		16,989
Machinery and equipment	47,088		47,150
Total property, plant and equipment, gross	70,185		70,238
Less: Accumulated depreciation	(61,150)		(60,786)
Total property, plant and equipment, net	$	9,035	$	9,452

Included in the total property, plant and equipment, gross were $0.6 million and $0.4 million of assets in progress which have not been placed in service as of September 29, 2023 and June 30, 2023, respectively. Depreciation expense related to property, plant and equipment, was as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
Depreciation	$	1,168	$	1,344

Accrued Expenses


(In thousands)	September 29, 2023		June 30, 2023
Compensation and benefits	$	7,256	$	10,368
Taxes	5,109		4,553
Warranties	2,100		2,100
Commissions	1,339		1,453
Professional fees	944		2,104
Other	3,813		3,864
Total accrued expenses	$	20,561	$	24,442

The Company accrues for the estimated cost to repair or replace products under warranty. Changes in the warranty liability were as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
Balance as of the beginning of the period	$	2,100	$	2,913
Warranty provision recorded during the period	375		175
Assumed in acquisition	—		55
Consumption during the period	(375)		(388)
Balance as of the end of the period	$	2,100	$	2,755

Advance Payments and Unearned Revenue


(In thousands)	September 29, 2023		June 30, 2023
Advance payments	$	2,049	$	1,607
Unearned revenue	44,001		42,661
Total advance payments and unearned revenue	$	46,050	$	44,268

Excluded from the balances above are $7.6 million and $7.4 million in long-term unearned revenue as of September 29, 2023 and June 30, 2023, respectively.

Segment and Geographic Information (Schedule of Revenues by Geographic Region) (Details) $ in Thousands	3 Months Ended
	Sep. 29, 2023 USD ($) segment	Sep. 30, 2022 USD ($)
Revenues from External Customers and Long-Lived Assets [Line Items]
Number of reportable segments \| segment	1
Total revenue	$ 87,566	$ 81,251
North America
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	55,508	48,848
Africa and the Middle East
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	9,953	10,984
Europe
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	5,252	4,500
Latin America and Asia Pacific
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 16,853	$ 16,919

- Definition

Amount, including 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
-Topic 924
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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+ Details

Net Income (Loss) Per Share of Common Stock

3 Months Ended

Sep. 29, 2023

Earnings Per Share [Abstract]

Net Income (Loss) Per Share of Common Stock

The following table presents the computation of basic and diluted net income per share:


	Three Months Ended
(In thousands, except per share amounts)	September 29, 2023		September 30, 2022
Numerator:
Net income (loss)	$	4,005	$	(2,746)

Denominator:
Weighted-average shares outstanding, basic	11,574		11,200
Effect of potentially dilutive equivalent shares	369		—
Weighted-average shares outstanding, diluted	11,943		11,200

Net income (loss) per share of common stock outstanding:
Basic	$	0.35	$	(0.25)
Diluted	$	0.34	$	(0.25)

The following table summarizes the weighted-average equity awards that were excluded from the diluted net income (loss) per share calculations since they were anti-dilutive:


	Three Months Ended
(In thousands)	September 29, 2023	September 30, 2022
Stock options	259	154
Restricted stock units and performance stock units	58	48
Total shares of common stock excluded	317	202

Leases - Rent Expense Terms (Details)	Sep. 29, 2023
Leases [Abstract]
Weighted average remaining lease term	5 years 8 months 12 days
Weighted average discount rate	5.50%

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Operating Activities
Net income (loss)	$ 4,005	$ (2,746)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation of property, plant and equipment	1,168	1,344
Amortization of intangible assets	176	124
Provision for uncollectible receivables	14	182
Share-based compensation	1,834	1,838
Deferred taxes	39	3,338
Charges for inventory write-downs	547	405
Noncash lease expense	177	206
Net loss on marketable securities	0	1,734
Other non-cash operating activities, net	17	0
Changes in operating assets and liabilities:
Accounts receivable	7,043	4,279
Unbilled receivables	(2,395)	(5,570)
Inventories	1,955	(2,727)
Accounts payable	1,787	(346)
Accrued expenses	(3,947)	(2,619)
Advance payments and unearned revenue	1,998	(2,496)
Income taxes	331	91
Other assets and liabilities	(769)	(3,351)
Net cash provided by (used in) operating activities	13,980	(6,314)
Investing Activities
Payments for acquisition of property, plant and equipment	(717)	(474)
Proceeds from sale of marketable securities	0	7,907
Acquisition, net of cash acquired and purchases of intangible assets	0	(15,769)
Net cash used in investing activities	(717)	(8,336)
Financing Activities
Proceeds from borrowings	25,200	15,000
Repayments of borrowings	(25,200)	(15,000)
Payments for taxes related to net settlement of equity awards	(105)	(670)
Proceeds from issuance of common stock under employee stock plans	285	360
Net cash provided by (used in) financing activities	180	(310)
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	(223)	(347)
Net increase (decrease) in cash, cash equivalents, and restricted cash	13,220	(15,307)
Cash, cash equivalents, and restricted cash, beginning of period	22,521	37,104
Cash, cash equivalents, and restricted cash, end of period	$ 35,741	$ 21,797

Stockholders’ Equity (Stock Based Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 1,834	$ 1,838
Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	346	510
Restricted and performance stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	1,488	1,328
Cost of revenues
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	183	172
Research and development
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	146	135
Selling and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 1,505	$ 1,531

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Leases

3 Months Ended

Sep. 29, 2023

Leases [Abstract]

Leases


	Three Months Ended
	September 29, 2023		September 30, 2022
(In thousands)
Operating lease costs	$	221	$	312
Short-term lease costs	414		551
Variable lease costs	12		35
Total lease costs	$	647	$	898

The weighted average lease term and discount rate for the three months ended September 29, 2023 were as follows:


Weighted average remaining lease term	5.7 years
Weighted average discount rate	5.5	%

As of September 29, 2023, future minimum lease payments under all non-cancelable operating leases with an initial term in excess of one year were as follows (in thousands):


Remainder of fiscal 2024	$	724
2025	757
2026	632
2027	312
2028	319
Thereafter	1,235
Total lease payments	3,979
Less: interest	(820)
Present value of lease liabilities	$	3,159

Fair Value Measurements of Assets and Liabilities

3 Months Ended

Sep. 29, 2023

Fair Value Disclosures [Abstract]

Fair Value Measurements of Assets and Liabilities

Fair Value Measurements of Assets and LiabilitiesFair 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. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs in measuring fair value and established a three-level fair value hierarchy that prioritizes the observable 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 estimated fair values and valuation input levels of assets and liabilities that are measured at fair value on a recurring basis as of September 29, 2023 and June 30, 2023 were as follows:


	September 29, 2023		June 30, 2023		Valuation Inputs
(In thousands)	Fair Value		Fair Value
Assets:
Cash and cash equivalents:
Money market funds	$	8,259	$	571	Level 1
Bank certificates of deposit	$	3,533	$	3,793	Level 2

Items are classified within Level 1 if quoted prices are available in active markets. The Company’s Level 1 items are primarily money market funds. As of September 29, 2023 and June 30, 2023, these money market funds were valued at $1.00 net asset value per share.

Items are classified within 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. The Company’s bank certificates of deposit are classified within Level 2. The carrying value of bank certificates of deposit approximates their fair value.

As of September 29, 2023 and June 30, 2023, there were no recurring assets or liabilities valued using significant unobservable inputs.

The Company’s 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 the first three months of fiscal 2024 and 2023, there were no transfers of assets or liabilities measured at fair value between levels of the fair value hierarchy.

- 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

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 4,005	$ (2,746)
Other comprehensive income (loss):
Net change in cumulative translation adjustments	33	(1,113)
Other comprehensive income (loss)	33	(1,113)
Comprehensive income (loss)	$ 4,038	$ (3,859)

- 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

Segment and Geographic Information (Tables)

3 Months Ended

Sep. 29, 2023

Segment Reporting [Abstract]

Schedule of Revenue by Region

Revenue by region for the three months ended September 29, 2023 and September 30, 2022 was as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
North America	$	55,508	$	48,848
Africa and the Middle East	9,953		10,984
Europe	5,252		4,500
Latin America and Asia Pacific	16,853		16,919
Total revenue	$	87,566	$	81,251

Net Income (Loss) Per Share of Common Stock (Schedule of Basic and Diluted Net (Loss) Income per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Numerator:
Net income (loss)	$ 4,005	$ (2,746)
Denominator:
Weighted-average shares outstanding, basic (in shares)	11,574	11,200
Effect of potentially dilutive equivalent shares (in shares)	369	0
Weighted-average shares outstanding, diluted (in shares)	11,943	11,200
Net income (loss) per share of common stock outstanding:
Basic (in dollars per share)	$ 0.35	$ (0.25)
Diluted (in dollars per share)	$ 0.34	$ (0.25)

- 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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+ Details

- Definition

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.

+ References

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+ Details

- Definition

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

+ References

+ Details

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
Beginning balance (in shares) at Jul. 01, 2022		11,161
Beginning balance at Jul. 01, 2022	$ 201,753	$ 112	$ (6,147)	$ 823,259	$ (599,442)	$ (16,029)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(2,746)				(2,746)
Other comprehensive income (loss)	(1,113)					(1,113)
Issuance of common stock under employee stock plans (in shares)		174
Issuance of common stock under employee stock plans	360	$ 2		358
Shares withheld for taxes related to vesting of equity awards (in shares)		(22)
Shares withheld for taxes related to vesting of equity awards	(670)	$ (1)		(669)
Share-based compensation	1,838			1,838
Ending balance (in shares) at Sep. 30, 2022		11,313
Ending balance at Sep. 30, 2022	$ 199,422	$ 113	(6,147)	824,786	(602,188)	(17,142)
Beginning balance (in shares) at Jun. 30, 2023	11,500	11,518
Beginning balance at Jun. 30, 2023	$ 220,098	$ 115	(6,147)	830,048	(587,914)	(16,004)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	4,005				4,005
Other comprehensive income (loss)	33					33
Issuance of common stock under employee stock plans (in shares)		204
Issuance of common stock under employee stock plans	285	$ 2		283
Shares withheld for taxes related to vesting of equity awards (in shares)		(3)
Shares withheld for taxes related to vesting of equity awards	(105)			(105)
Share-based compensation	$ 1,834			1,834
Ending balance (in shares) at Sep. 29, 2023	11,700	11,719
Ending balance at Sep. 29, 2023	$ 226,150	$ 117	$ (6,147)	$ 832,060	$ (583,909)	$ (15,971)

Stockholders’ Equity

3 Months Ended

Sep. 29, 2023

Share-Based Payment Arrangement [Abstract]

Stockholders’ Equity

Stock Repurchase Program

In November 2021 the Company’s Board of Directors approved a stock repurchase program to purchase up to $10.0 million of the Company’s common stock. As of September 29, 2023, $7.3 million remains available and Aviat may choose to suspend or discontinue the repurchase program at any time. During the first quarter of fiscal 2024, the Company did not repurchase any shares of common stock.

Stock Incentive Programs

As of September 29, 2023, the Company had one stock incentive plan for its employees and non-employee directors, the 2018 Incentive Plan (the “2018 Plan”). The 2018 Plan 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 Aviat common stock on the date the options are granted using the 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 annually to non-executive board members 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 and share price criteria, and continued employment through the end of the applicable period.

During the three months ended September 29, 2023, the Company granted 63,889 restricted stock units, 63,889 performance share awards and 145,250 stock options.

Total compensation expense for share-based awards included in the unaudited condensed consolidated statements of operations was as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
By Expense Category:
Cost of revenues	$	183	$	172
Research and development	146		135
Selling and administrative	1,505		1,531
Total share-based compensation expense	$	1,834	$	1,838
By Type of Award:
Options	$	346	$	510
Restricted and performance stock awards and units	1,488		1,328
Total share-based compensation expense	$	1,834	$	1,838

As of September 29, 2023, there was approximately $3.6 million of total unrecognized compensation expense related to non-vested stock options granted which is expected to be recognized over a weighted-average period of 2.3 years. As of September 29, 2023, there was $10.7 million of total unrecognized compensation expense related to non-vested stock awards which is expected to be recognized over a weighted-average period of 1.7 years.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Commitment and Contingencies (Tables)

3 Months Ended

Sep. 29, 2023

Commitments and Contingencies Disclosure [Abstract]

Schedule of Commercial Commitments

The following table presents details of the Company’s commercial commitments:


(In thousands)	September 29, 2023
Letters of credit	$	2,588
Bonds	57,921
	$	60,509

Net Income (Loss) Per Share of Common Stock (Schedule of Common Stock Excluded Because they were Antidilutive) (Details) - shares shares in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares of common stock excluded (in shares)	317	202
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares of common stock excluded (in shares)	259	154
Restricted stock units and performance stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potential shares of common stock excluded (in shares)	58	48

Cover - shares	3 Months Ended
Cover - shares	Sep. 29, 2023	Oct. 30, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 29, 2023
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
Trading Symbol	AVNW
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,720,047
Entity Central Index Key	0001377789
Current Fiscal Year End Date	--06-28
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false
Preferred Share Purchase Rights
Document Information [Line Items]
Title of 12(b) Security	Preferred Share Purchase Rights
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ

Net Income (Loss) Per Share of Common Stock (Tables)

3 Months Ended

Sep. 29, 2023

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Income per Share

The following table presents the computation of basic and diluted net income per share:


	Three Months Ended
(In thousands, except per share amounts)	September 29, 2023		September 30, 2022
Numerator:
Net income (loss)	$	4,005	$	(2,746)

Denominator:
Weighted-average shares outstanding, basic	11,574		11,200
Effect of potentially dilutive equivalent shares	369		—
Weighted-average shares outstanding, diluted	11,943		11,200

Net income (loss) per share of common stock outstanding:
Basic	$	0.35	$	(0.25)
Diluted	$	0.34	$	(0.25)

Schedule of Antidilutive Securities Excluded from Computation of Net Income Per Share

The following table summarizes the weighted-average equity awards that were excluded from the diluted net income (loss) per share calculations since they were anti-dilutive:


	Three Months Ended
(In thousands)	September 29, 2023	September 30, 2022
Stock options	259	154
Restricted stock units and performance stock units	58	48
Total shares of common stock excluded	317	202

Leases - Schedule of Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease costs	$ 221	$ 312
Short-term lease costs	414	551
Variable lease costs	12	35
Total lease costs	$ 647	$ 898

Segment and Geographic Information

3 Months Ended

Sep. 29, 2023

Segment Reporting [Abstract]

Segment and Geographic Information

Aviat operates in one reportable business segment: the design, manufacturing, and sale of wireless networking products, solutions, and services. The Company’s financial performance is regularly reviewed by its chief operating decision maker who is its Chief Executive Officer (“CEO”).

The Company reports revenue by region and country based on the location where its customers accept delivery of products and services. Revenue by region for the three months ended September 29, 2023 and September 30, 2022 was as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
North America	$	55,508	$	48,848
Africa and the Middle East	9,953		10,984
Europe	5,252		4,500
Latin America and Asia Pacific	16,853		16,919
Total revenue	$	87,566	$	81,251

- 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

Goodwill and Intangible Assets (Goodwill Impairment) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Total gross intangible assets	$ 9,750	$ 9,750
Accumulated amortization	(880)	(704)
Total	$ 8,870	9,046
Patents
Finite-Lived Intangible Assets [Line Items]
Useful life in Years	10 years
Total gross intangible assets	$ 690	690
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful life in Years	14 years
Total gross intangible assets	$ 7,730	7,730
Trade names
Finite-Lived Intangible Assets [Line Items]
Useful life in Years	16 years
Total gross intangible assets	$ 1,330	$ 1,330

Acquisition	3 Months Ended
Acquisition	Sep. 29, 2023
Business Combination and Asset Acquisition [Abstract]
Acquisition	Acquisitions NEC’s Wireless Transport Business On May 9, 2023, the Company entered into a Master Sale of Business Agreement (the “Purchase Agreement”), with NEC Corporation (“NEC”). Pursuant to the Purchase Agreement, the Company will purchase certain assets and liabilities from NEC relating to NEC’s wireless backhaul business (the “NEC Transaction”). Initial consideration due at the closing of the NEC Transaction will be comprised of (i) an amount in cash equal to $45.0 million, subject to certain post-closing adjustments, and (ii) the issuance of $25.0 million in Company common stock. Aggregate consideration will be approximately $70.0 million. The Company has obtained permanent financing to fund the cash portion of the NEC Transaction. See Note 7. Credit Facility and Debt for further information. The Purchase Agreement contains certain customary termination rights, including, among others, (i) the right of the Company or NEC to terminate if all the conditions to closing have not been either waived or satisfied on or before February 9, 2024 and (ii) there is a final non-appealable order of a government entity prohibiting the consummation of the NEC Transaction. The NEC Transaction remains subject to, among other things, regulatory approvals and satisfaction of other customary closing conditions. NEC is a leader in wireless backhaul networks with an extensive installed base of their Pasolink series products. The Company expects to complete the NEC Transaction in the fourth quarter of calendar year 2023. Redline Communications Group Inc. In the first quarter of fiscal 2023, the Company acquired all of the issued and outstanding shares of Redline Communications Group Inc. (“Redline”), for a purchase price of $20.4 million. Redline is a leading provider of mission-critical data infrastructure. See Note 12. Acquisitions to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2023 for the final purchase price allocation, valuation methodology, and other information related to the completion of the Redline acquisition.

Goodwill and Intangible Assets (Tables)

3 Months Ended

Sep. 29, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill

The following presents details of goodwill and intangible assets (in thousands except useful life):


	September 29, 2023		June 30, 2023
Goodwill	$	5,112	$	5,112

Schedule of Goodwill Impairment


	Useful life in Years	September 29, 2023		June 30, 2023
Intangible assets:
Patents	10	$	690	$	690
Customer relationships	14	7,730		7,730
Trade names	16	1,330		1,330
Total gross intangible assets		$	9,750	$	9,750
Accumulated amortization		(880)		(704)
Total net intangible assets		$	8,870	$	9,046

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

As of September 29, 2023, the estimated future amortization expense of finite-lived intangible assets is as follows (in thousands):


Remainder of 2024	$	528
2025	704
2026	704
2027	704
2028	704
Thereafter	5,526
Total	$	8,870

Leases (Tables)

3 Months Ended

Sep. 29, 2023

Leases [Abstract]

Schedule of Lease, Cost


	Three Months Ended
	September 29, 2023		September 30, 2022
(In thousands)
Operating lease costs	$	221	$	312
Short-term lease costs	414		551
Variable lease costs	12		35
Total lease costs	$	647	$	898

The weighted average lease term and discount rate for the three months ended September 29, 2023 were as follows:


Weighted average remaining lease term	5.7 years
Weighted average discount rate	5.5	%

Schedule of Lessee, Operating Lease, Liability, Maturity

As of September 29, 2023, future minimum lease payments under all non-cancelable operating leases with an initial term in excess of one year were as follows (in thousands):


Remainder of fiscal 2024	$	724
2025	757
2026	632
2027	312
2028	319
Thereafter	1,235
Total lease payments	3,979
Less: interest	(820)
Present value of lease liabilities	$	3,159

Balance Sheet Components (Tables)

3 Months Ended

Sep. 29, 2023

Balance Sheet Related Disclosures [Abstract]

Schedule of Cash, Cash Equivalents and Restricted Cash


(In thousands)	September 29, 2023		June 30, 2023
Cash and cash equivalents	$	35,465	$	22,242

Restricted cash included in other assets	276		279
Total cash, cash equivalents, and restricted cash in the Statement of Cash Flows	$	35,741	$	22,521

Schedule of Cash, Cash Equivalents and Restricted Cash


(In thousands)	September 29, 2023		June 30, 2023
Cash and cash equivalents	$	35,465	$	22,242

Restricted cash included in other assets	276		279
Total cash, cash equivalents, and restricted cash in the Statement of Cash Flows	$	35,741	$	22,521

Schedule of Inventories


(In thousands)	September 29, 2023		June 30, 2023
Finished products	$	17,104	$	18,502
Raw materials and supplies	11,771		12,794
Customer service inventories	$	1,784	$	1,761
Total inventories	$	30,659	$	33,057
Consigned inventories included within raw materials and supplies	$	9,937	$	11,224

Schedule of Adjustments to Inventory

The charges incurred during the three months ended September 29, 2023 and September 30, 2022 were included in cost of product sales as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
Excess and obsolete inventory	$	294	$	170
Customer service inventory write-downs	253		235
Total inventory charges	$	547	$	405

Schedule of Other Current Assets

Other Current Assets


(In thousands)	September 29, 2023		June 30, 2023
Contract manufacturing assets	$	5,782	$	6,487
Prepaid and other current assets	17,032		15,677
Total other current assets	$	22,814	$	22,164

Schedule of Property, Plant and Equipment, Net


(In thousands)	September 29, 2023		June 30, 2023
Land	$	210	$	210
Buildings and leasehold improvements	5,889		5,889
Software	16,998		16,989
Machinery and equipment	47,088		47,150
Total property, plant and equipment, gross	70,185		70,238
Less: Accumulated depreciation	(61,150)		(60,786)
Total property, plant and equipment, net	$	9,035	$	9,452

Depreciation expense related to property, plant and equipment, was as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
Depreciation	$	1,168	$	1,344

Schedule of Accrued Expenses


(In thousands)	September 29, 2023		June 30, 2023
Compensation and benefits	$	7,256	$	10,368
Taxes	5,109		4,553
Warranties	2,100		2,100
Commissions	1,339		1,453
Professional fees	944		2,104
Other	3,813		3,864
Total accrued expenses	$	20,561	$	24,442

Schedule of Changes in Warranty Liability

Changes in the warranty liability were as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
Balance as of the beginning of the period	$	2,100	$	2,913
Warranty provision recorded during the period	375		175
Assumed in acquisition	—		55
Consumption during the period	(375)		(388)
Balance as of the end of the period	$	2,100	$	2,755

Schedule of Advance Payments and Unearned Income


(In thousands)	September 29, 2023		June 30, 2023
Advance payments	$	2,049	$	1,607
Unearned revenue	44,001		42,661
Total advance payments and unearned revenue	$	46,050	$	44,268

Restructuring

3 Months Ended

Sep. 29, 2023

Restructuring and Related Activities [Abstract]

Restructuring


	Employee Severance and Benefits
(In thousands)	Fiscal 2024 Plans		Prior Years’ Plans		Total
Accrual balance, June 30, 2023	$	—	$	600	$	600
Charges, net	333		348		681
Cash payments	(221)		(948)		(1,169)
Accrual balance, September 29, 2023	112		—		112

As of September 29, 2023, the accrual balance of $0.1 million was classified as current and included in restructuring liabilities on the unaudited condensed consolidated balance sheets.

Fiscal 2024 Plans

During fiscal 2024, the Company’s Board of Directors approved restructuring plans, primarily associated with reductions in workforce to optimize skill sets and align cost structure. The fiscal 2024 plans are expected to be completed through the first half of fiscal 2024.

Prior Years’ Plans

Activities under the prior years’ plans primarily included reductions in workforce across the Company, associated with the acquisition of Redline (as defined below) and certain of the Company’s operations outside the United States. Payments related to the accrued restructuring balance for these plans are complete.

The Company and Basis of Presentation	3 Months Ended
The Company and Basis of Presentation	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company and Basis of Presentation	The Company and Basis of Presentation The Company Aviat Networks, Inc. (“Aviat,” the “Company,” “we,” “us,” and “our”) designs, manufactures, and sells wireless networking and access 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. Aviat’s 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. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information, and Aviat has made estimates, assumptions and judgments affecting the amounts reported in its unaudited condensed consolidated financial statements and the accompanying notes, as discussed in greater detail below. Accordingly, the statements do not include all information and footnotes required by U.S. GAAP for annual consolidated financial statements. In the opinion of the Company’s management, such interim financial statements reflect all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of financial position, results of operations and cash flows for such periods. The results for the three months ended September 29, 2023 are not necessarily indicative of the results that may be expected for the full fiscal year or future operating periods. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and footnotes thereto included in Aviat’s Annual Report on Form 10-K for the fiscal year ended June 30, 2023. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All intercompany transactions and accounts have been eliminated. Certain amounts in the financial statements have been reclassified for comparative purposes to conform to the current period financial statement presentation. Aviat’s fiscal year includes 52 or 53 weeks and ends on the Friday nearest to June 30. The three months ended September 29, 2023 and September 30, 2022 both consisted of 13 weeks. Fiscal year 2024 will be comprised of 52 weeks and will end on June 28, 2024. Fiscal year 2023 was comprised of 52 weeks and ended on June 30, 2023. Use of Estimates The preparation of unaudited condensed consolidated financial statements in accordance with U.S. GAAP requires the Company 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 the Company’s management. The Company evaluates estimates and assumptions on an ongoing basis and may employ outside experts to assist 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, goodwill and identified intangible assets in business combinations, valuation allowances for deferred tax assets, uncertainties in income taxes, contingencies and recoverability of long-lived assets. Actual results may differ materially from estimates. Summary of Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies as of and for the three months ended September 29, 2023, as compared to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 2023. Accounting Standards Not Yet Adopted The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (“FASB”). The Company determined at this time that all ASUs issued but not yet adopted are either not applicable or are expected to have a minimal impact on its financial position and results of operations.

Credit Facility and Debt (Details)		3 Months Ended
Credit Facility and Debt (Details)	May 09, 2023 USD ($)	Sep. 29, 2023 USD ($) quarter
Line of Credit Facility [Line Items]
Payments of deferred financing costs	$ 800,000
Letters of credit		$ 2,588,000
Leverage Ratio 2.75
Line of Credit Facility [Line Items]
Term in quarters \| quarter		4
Leverage Ratio 2.50
Line of Credit Facility [Line Items]
Term in quarters \| quarter		8
Revolving Credit Facility \| Secured Overnight Financing Rate (SOFR)
Line of Credit Facility [Line Items]
Basis spread on variable rate		2.75%
Revolving Credit Facility \| Base Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate		1.75%
Revolving Credit Facility \| Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	40,000,000
Delayed Draw Term Loan Facility \| Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	50,000,000
Letter of Credit \| Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	10,000,000
Letters of credit		$ 1,200,000
Swing Line Loan \| Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	$ 10,000,000
Line of Credit \| Credit Facility
Line of Credit Facility [Line Items]
Available credit under credit facility		38,800,000
Line of credit facility, current borrowing capacity		40,000,000
Letters of credit		50,000,000
Proceeds from lines of credit		25,200,000
Repayments of lines of credit		$ 25,200,000
Fixed charge coverage ratio		1.25
Line of Credit \| Credit Facility \| Measurement Input, EBITDA Multiple
Line of Credit Facility [Line Items]
Maximum leverage ratio, period 1		3.00
Maximum leverage ratio, period 2		2.75
Maximum leverage ratio, period 3		2.50

Balance Sheet Components (Inventory Adjustments) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Excess and obsolete inventory	$ 294	$ 170
Customer service inventory write-downs	253	235
Total inventory charges	$ 547	$ 405

Leases - Operating Leases, Future Minimum Payments Due (Details) $ in Thousands	Sep. 29, 2023 USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remainder of fiscal 2024	$ 724
2025	757
2026	632
2027	312
2028	319
Thereafter	1,235
Total lease payments	3,979
Less: interest	(820)
Present value of lease liabilities	$ 3,159

Balance Sheet Components (Advance Payments and Unearned Revenue) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Balance Sheet Related Disclosures [Abstract]
Advance payments	$ 2,049	$ 1,607
Unearned revenue	44,001	42,661
Total advance payments and unearned revenue	46,050	44,268
Unearned revenue, long-term	$ 7,627	$ 7,416

Fair Value Measurements of Assets and Liabilities (Details) - Recurring - Fair Value - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Level 1 \| Money market funds
Assets:
Cash and cash equivalents:	$ 8,259	$ 571
Level 2 \| Bank certificates of deposit
Assets:
Cash and cash equivalents:	$ 3,533	$ 3,793

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022
Revenues:
Total revenues	$ 87,566	$ 81,251
Cost of revenues:
Total cost of revenues	55,714	51,797
Gross margin	31,852	29,454
Operating expenses:
Research and development	6,424	6,087
Selling and administrative	19,237	17,504
Restructuring charges	644	1,950
Total operating expenses	26,305	25,541
Operating income	5,547	3,913
Other expense, net	901	2,782
Income before income taxes	4,646	1,131
Provision for income taxes	641	3,877
Net income (loss), basic	4,005	(2,746)
Net income (loss)	$ 4,005	$ (2,746)
Net income (loss) per share of common stock outstanding:
Basic (in dollars per share)	$ 0.35	$ (0.25)
Diluted (in dollars per share)	$ 0.34	$ (0.25)
Weighted-average shares outstanding:
Basic (in shares)	11,574	11,200
Diluted (in shares)	11,943	11,200
Product sales
Revenues:
Total revenues	$ 59,545	$ 55,101
Cost of revenues:
Total cost of revenues	36,313	35,253
Services
Revenues:
Total revenues	28,021	26,150
Cost of revenues:
Total cost of revenues	$ 19,401	$ 16,544

Balance Sheet Components (Inventories) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Balance Sheet Related Disclosures [Abstract]
Finished products	$ 17,104	$ 18,502
Raw materials and supplies	11,771	12,794
Customer service inventories	1,784	1,761
Total inventories	30,659	33,057
Consigned inventories included within raw materials and supplies	$ 9,937	$ 11,224

Goodwill and Intangible Assets

3 Months Ended

Sep. 29, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The following presents details of goodwill and intangible assets (in thousands except useful life):


	September 29, 2023		June 30, 2023
Goodwill	$	5,112	$	5,112

The Company performs its annual goodwill impairment test on the first day of its fourth fiscal quarter. No indicators of impairment were identified during the current period that required the Company to perform an interim assessment or recoverability test.


	Useful life in Years	September 29, 2023		June 30, 2023
Intangible assets:
Patents	10	$	690	$	690
Customer relationships	14	7,730		7,730
Trade names	16	1,330		1,330
Total gross intangible assets		$	9,750	$	9,750
Accumulated amortization		(880)		(704)
Total net intangible assets		$	8,870	$	9,046

Amortization of finite-lived intangibles is included in selling and administrative expenses. There were no impairment charges recorded for the three months ended September 29, 2023 and September 30, 2022.

As of September 29, 2023, the estimated future amortization expense of finite-lived intangible assets is as follows (in thousands):


Remainder of 2024	$	528
2025	704
2026	704
2027	704
2028	704
Thereafter	5,526
Total	$	8,870

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 726	$ 719
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)	11,700,000	11,500,000
Common stock shares outstanding (in shares)	11,700,000	11,500,000

Commitments and Contingencies

3 Months Ended

Sep. 29, 2023

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Purchase Orders and Other Commitments

From time to time in the normal course of business, the Company may enter into purchasing agreements with its suppliers that require the Company to accept delivery of, and remit full payment for, finished products that it has ordered, finished products that it requested be held as safety stock, and work in process started on its behalf, in the event it cancels or terminates 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 the Company has no present intention to cancel or terminate any of these agreements, the Company currently does not believe that it has any future liability under these agreements. As of September 29, 2023, the Company had outstanding purchase obligations with its suppliers or contract manufacturers of $34.1 million. In addition, the Company had contractual obligations of approximately $5.7 million associated with software licenses.

Financial Guarantees and Commercial Commitments

Guarantees issued by banks, insurance companies, or other financial institutions are contingent commitments issued to guarantee performance under borrowing arrangements, such as bank overdraft facilities, tax and customs obligations, and similar transactions, or to ensure 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 September 29, 2023, the Company had no guarantees applicable to its debt arrangements.

The Company has 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 September 29, 2023, the Company had commercial commitments outstanding of $60.5 million, that were not recorded on the unaudited condensed consolidated balance sheets. The Company does 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 these performance guarantees in the future.

The following table presents details of the Company’s commercial commitments:


(In thousands)	September 29, 2023
Letters of credit	$	2,588
Bonds	57,921
	$	60,509

Indemnifications

Under the terms of substantially all of the Company’s license agreements, it has agreed to defend and pay any final judgment against its customers arising from claims against such customers that the Company’s products infringe the intellectual property rights of a third party. As of September 29, 2023, the Company has not received any notice that any customer is subject to an infringement claim arising from the use of its products; the Company has not received any request to defend any customers from infringement claims arising from the use of its products; and the Company has not paid any final judgment on behalf of any customer related to an infringement claim arising from the use of its 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, the Company cannot estimate the maximum amount of potential future payments, if any, related to its indemnification provisions. As of September 29, 2023, the Company had not recorded any liabilities related to these indemnifications.

Legal Proceedings

The Company is subject from time to time to disputes with customers concerning its products and services. From time to time, the Company may be involved in various other legal claims and litigation that arise in the normal course of its operations. The Company is aggressively defending all current litigation matters. Although there can be no assurances and the outcome of these matters is currently not determinable, the Company currently believes that none of these claims or proceedings are likely to have a material adverse effect on its financial position. There are many uncertainties associated with any litigation and these actions or other third-party claims against the Company may cause it to incur costly litigation and/or

substantial settlement charges. As a result, the Company’s 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 the Company’s estimates, if any.

The Company records accruals for its 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. The Company evaluates, 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. The Company has not recorded any significant accrual for loss contingencies associated with such legal claims or litigation discussed above.

Contingent Liabilities

The Company records 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 conditions if there is a reasonable possibility that a loss may have been incurred. Gain contingencies are not recorded until realized. The Company expenses 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 Aviat’s 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, the Company’s 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 as of September 29, 2023. The Company has accrued an immaterial amount representing the estimated probable loss for which it would settle the matter. The Company currently cannot form an estimate of the range of loss in excess of its amounts already accrued. If the outcome of this matter is greater than the current immaterial amount accrued, the Company intends to dispute it vigorously.

Periodically, the Company reviews 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, the estimated loss is reflected 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 the consolidated financial statements. As additional information becomes available, the Company will reassess the potential liability related to its pending claims and litigation and may revise estimates accordingly. Such revisions in the estimates of the potential liabilities could have a material impact on the Company’s results of operations and financial position.

Goodwill and Intangible Assets (Finite-Lived Intangible Assets, Future Amortization Expense) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 528
2025	704
2026	704
2027	704
2028	704
Thereafter	5,526
Total	$ 8,870	$ 9,046

Fair Value Measurements of Assets and Liabilities (Narrative) (Details) - $ / shares	Sep. 29, 2023	Jun. 30, 2023
Level 1 \| Money market funds
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Money market, net asset value (in dollars per share)	$ 1.00	$ 1.00

The Company and Basis of Presentation (Policies)	3 Months Ended
The Company and Basis of Presentation (Policies)	Sep. 29, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) and with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information, and Aviat has made estimates, assumptions and judgments affecting the amounts reported in its unaudited condensed consolidated financial statements and the accompanying notes, as discussed in greater detail below. Accordingly, the statements do not include all information and footnotes required by U.S. GAAP for annual consolidated financial statements. In the opinion of the Company’s management, such interim financial statements reflect all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of financial position, results of operations and cash flows for such periods. The results for the three months ended September 29, 2023 are not necessarily indicative of the results that may be expected for the full fiscal year or future operating periods. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and footnotes thereto included in Aviat’s Annual Report on Form 10-K for the fiscal year ended June 30, 2023. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned and majority-owned subsidiaries. All intercompany transactions and accounts have been eliminated. Certain amounts in the financial statements have been reclassified for comparative purposes to conform to the current period financial statement presentation. Aviat’s fiscal year includes 52 or 53 weeks and ends on the Friday nearest to June 30. The three months ended September 29, 2023 and September 30, 2022 both consisted of 13 weeks. Fiscal year 2024 will be comprised of 52 weeks and will end on June 28, 2024. Fiscal year 2023 was comprised of 52 weeks and ended on June 30, 2023.
Use of Estimates	Use of EstimatesThe preparation of unaudited condensed consolidated financial statements in accordance with U.S. GAAP requires the Company 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 the Company’s management. The Company evaluates estimates and assumptions on an ongoing basis and may employ outside experts to assist 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, goodwill and identified intangible assets in business combinations, valuation allowances for deferred tax assets, uncertainties in income taxes, contingencies and recoverability of long-lived assets. Actual results may differ materially from estimates.
Accounting Standards Not Yet Adopted	Accounting Standards Not Yet Adopted The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (“FASB”). The Company determined at this time that all ASUs issued but not yet adopted are either not applicable or are expected to have a minimal impact on its financial position and results of operations.
Fair Value Measurements	Items are classified within Level 1 if quoted prices are available in active markets. The Company’s Level 1 items are primarily money market funds. As of September 29, 2023 and June 30, 2023, these money market funds were valued at $1.00 net asset value per share. Items are classified within 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. The Company’s bank certificates of deposit are classified within Level 2. The carrying value of bank certificates of deposit approximates their fair value. The Company’s 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 the first three months of fiscal 2024 and 2023, there were no transfers of assets or liabilities measured at fair value between levels of the fair value hierarchy.

Stockholders’ Equity (Tables)

3 Months Ended

Sep. 29, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Compensation Expense for Share-based Compensation Awards

Total compensation expense for share-based awards included in the unaudited condensed consolidated statements of operations was as follows:


	Three Months Ended
(In thousands)	September 29, 2023		September 30, 2022
By Expense Category:
Cost of revenues	$	183	$	172
Research and development	146		135
Selling and administrative	1,505		1,531
Total share-based compensation expense	$	1,834	$	1,838
By Type of Award:
Options	$	346	$	510
Restricted and performance stock awards and units	1,488		1,328
Total share-based compensation expense	$	1,834	$	1,838

Commitments and Contingencies (Commercial Commitments) (Details) $ in Thousands	Sep. 29, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Letters of credit	$ 2,588
Bonds	57,921
Total	$ 60,509

Acquisition (Narrative) (Details) - USD ($) $ in Millions	May 09, 2023	Sep. 30, 2022
Redline Communications Group Inc
Business Acquisition [Line Items]
Purchase price		$ 20.4
NEC Corporation
Business Acquisition [Line Items]
Asset acquisitions in cash	$ 45.0
Consideration transferred, equity interest issued and issuable	25.0
Aggregate consideration transferred	$ 70.0

Income Taxes	3 Months Ended
Income Taxes	Sep. 29, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesThe Company’s effective tax rate varies from the U.S. federal statutory rate of 21% primarily due to global intangible low-taxed income inclusion (GILTI) in the U.S., state taxes, foreign operations that are subject to income taxes at different statutory rates, and certain jurisdictions where the tax benefit on current losses cannot be recognized. During interim periods, tax expenses are accrued for jurisdictions that are anticipated to be profitable for fiscal 2024. The determination of income taxes for the three months ended September 29, 2023 and September 30, 2022 was based on the Company’s estimated annual effective tax rate adjusted for losses in certain jurisdictions for which no tax benefit can be recognized. Tax expense for the three months ended September 29, 2023 was primarily due to tax expense related to U.S. and profitable foreign subsidiaries. Tax expense for the three months ended September 30, 2022 was primarily due to tax expense related to U.S. and profitable foreign subsidiaries, including deferred tax expense associated with the acquisition of Redline in July 2022 and the subsequent multi-step restructuring plan in which two Canadian Redline corporations converted to unlimited liability companies and then amalgamated by the end of September 2022. Aviat has a number of years with open tax audits which vary from jurisdiction to jurisdiction. The major tax jurisdictions that are open and subject to potential audits include the U.S., Singapore, Ghana, Kenya, Nigeria, Saudi Arabia and Tanzania. The earliest years for these jurisdictions are as follows: U.S. - 2003; Singapore - 2015; Ghana – 2016; Kenya – 2018; Nigeria – 2006; Saudi Arabia – 2019 and Tanzania - 2017. Interest and penalties related to unrecognized tax benefits are accounted for as part of the provision for federal, foreign, and state income taxes. Such interest expense was not material for the three months ended September 29, 2023 and September 30, 2022. 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. The Company will continue to examine the elements of the ARPA and the impact it may have on future business. On August 16, 2022, the U.S. enacted the Inflation Reduction Act of 2022 (“IRA”) which includes a new corporate alternative minimum tax of 15% on adjusted financial statement income of corporations with profits greater than $1 billion, effective for taxable years beginning after December 31, 2022, and a 1% excise tax on stock repurchases by public corporations after December 31, 2022. The Company will continue to evaluate the applicability and effect of the IRA as more guidance is issued.

- 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
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Fair Value Measurements of Assets and Liabilities (Tables)

3 Months Ended

Sep. 29, 2023

Fair Value Disclosures [Abstract]

Schedule of Fair Value, by Balance Sheet Grouping

The estimated fair values and valuation input levels of assets and liabilities that are measured at fair value on a recurring basis as of September 29, 2023 and June 30, 2023 were as follows:


	September 29, 2023		June 30, 2023		Valuation Inputs
(In thousands)	Fair Value		Fair Value
Assets:
Cash and cash equivalents:
Money market funds	$	8,259	$	571	Level 1
Bank certificates of deposit	$	3,533	$	3,793	Level 2

Balance Sheet Components (Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 29, 2023	Sep. 30, 2022	Jun. 30, 2023
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 70,185		$ 70,238
Less: Accumulated depreciation	(61,150)		(60,786)
Total property, plant and equipment, net	9,035		9,452
Depreciation of property, plant and equipment	1,168	$ 1,344
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	210		210
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	5,889		5,889
Software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,998		16,989
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	47,088		47,150
Asset under construction
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 600		$ 400

Restructuring (Tables)

3 Months Ended

Sep. 29, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restructuring-Related Activities


	Employee Severance and Benefits
(In thousands)	Fiscal 2024 Plans		Prior Years’ Plans		Total
Accrual balance, June 30, 2023	$	—	$	600	$	600
Charges, net	333		348		681
Cash payments	(221)		(948)		(1,169)
Accrual balance, September 29, 2023	112		—		112

Restructuring (Narrative) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Restructuring and Related Activities [Abstract]
Restructuring liabilities	$ 112	$ 600

Revenue Recognition (Narrative) (Details) $ in Millions	3 Months Ended
Revenue Recognition (Narrative) (Details) $ in Millions	Sep. 29, 2023 USD ($)
Disaggregation of Revenue [Line Items]
Advance payments and unearned income	$ 53.7
Revenue to be recognized, percentage	40.00%
Services
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 7.4

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Goodwill and Intangible Assets (Intangible Assets and Goodwill) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 5,112	$ 5,112

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Stockholders’ Equity (Narrative) (Details)	3 Months Ended
Stockholders’ Equity (Narrative) (Details)	Sep. 29, 2023 USD ($) plan shares	Nov. 30, 2021 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Authorized repurchase amount		$ 10,000,000
Remaining value available under stock repurchase program	$ 7,300,000
Stock options granted (in shares) \| shares	145,250
Unrecognized compensation expense for non-vested stock options	$ 3,600,000
Unrecognized compensation expense for non-vested stock awards	$ 10,700,000
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested awards, expense expected to be recognized, weighted average period	2 years 3 months 18 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted (in shares) \| shares	63,889
Market-based stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock granted (in shares) \| shares	63,889
Restricted and performance stock awards and units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested awards, expense expected to be recognized, weighted average period	1 year 8 months 12 days
2018 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock incentive plans \| plan	1
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]
Vesting period	3 years

Balance Sheet Components (Other Current Assets) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Balance Sheet Related Disclosures [Abstract]
Contract Manufacturing Assets	$ 5,782	$ 6,487
Prepaid Expense and Other Assets, Current	17,032	15,677
Other current assets	$ 22,814	$ 22,164

Revenue Recognition (Tables)

3 Months Ended

Sep. 29, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Contract with Customer, Asset and Liability


(In thousands)	September 29, 2023		June 30, 2023
Contract assets
Accounts receivable, net	$	94,497	$	101,653
Contract assets	$	60,975	$	58,588
Capitalized commissions	$	3,070	$	3,492
Contract liabilities
Advance payments and unearned revenue	$	46,050	$	44,268
Unearned revenue, long-term	$	7,627	$	7,416

Balance Sheet Components (Accrued Expenses) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Balance Sheet Related Disclosures [Abstract]
Compensation and benefits	$ 7,256	$ 10,368
Taxes	5,109	4,553
Warranties	2,100	2,100
Commissions	1,339	1,453
Professional fees	944	2,104
Other	3,813	3,864
Total accrued expenses	$ 20,561	$ 24,442

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Current Assets:
Cash and cash equivalents	$ 35,465	$ 22,242
Accounts receivable, net of allowances of $726 and $719	94,497	101,653
Unbilled receivables	60,975	58,588
Inventories	30,659	33,057
Other current assets	22,814	22,164
Total current assets	244,410	237,704
Property, plant and equipment, net	9,035	9,452
Goodwill	5,112	5,112
Intangible assets, net	8,870	9,046
Deferred income taxes	86,452	86,650
Right of use assets	2,984	2,554
Other assets	13,436	13,978
Total assets	370,299	364,496
Current Liabilities:
Accounts payable	61,767	60,141
Accrued expenses	20,561	24,442
Short-term lease liabilities	723	610
Advance payments and unearned revenue	46,050	44,268
Restructuring liabilities	112	600
Total current liabilities	129,213	130,061
Unearned revenue	7,627	7,416
Long-term lease liabilities	2,436	2,140
Other long-term liabilities	317	314
Reserve for uncertain tax positions	4,064	3,975
Deferred income taxes	492	492
Total liabilities	144,149	144,398
Commitments and contingencies (Note 13)
Stockholders’ equity:
Preferred stock, $0.01 par value, 50.0 million shares authorized, none issued	0	0
Common stock, $0.01 par value, 300.0 million shares authorized, 11.7 million shares issued and outstanding at September 29, 2023; 11.5 million shares issued and outstanding at June 30, 2023	117	115
Treasury stock	(6,147)	(6,147)
Additional paid-in-capital	832,060	830,048
Accumulated deficit	(583,909)	(587,914)
Accumulated other comprehensive loss	(15,971)	(16,004)
Total stockholders’ equity	226,150	220,098
Total liabilities and stockholders’ equity	$ 370,299	$ 364,496

Balance Sheet Components (Cash, Cash Equivalents and Restricted Cash) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023	Sep. 30, 2022	Jul. 01, 2022
Balance Sheet Related Disclosures [Abstract]
Cash and cash equivalents	$ 35,465	$ 22,242
Restricted cash included in other assets	276	279
Total cash, cash equivalents, and restricted cash in the Statement of Cash Flows	$ 35,741	$ 22,521	$ 21,797	$ 37,104

Credit Facility and Debt	3 Months Ended
Credit Facility and Debt	Sep. 29, 2023
Debt Disclosure [Abstract]
Credit Facility and Debt	Credit Facility and Debt In May 2023, the Company entered into a Secured Credit Facility Agreement (the “Credit Facility”) with Wells Fargo Bank, National Association, as administrative agent, swingline lender and issuing lender and Wells Fargo Securities LLC, Citigroup Global Markets Inc., and Regions Capital Markets as lenders. The Credit Facility provides for a $40.0 million revolving credit facility (the “Revolver”) and a $50.0 million Delayed Draw Term Loan Facility (the “Term Loan”) with a maturity date of May 8, 2028. The $40.0 million Revolver can be borrowed with a $10.0 million sublimit for letters of credit, and a $10.0 million swingline loan sublimit. The Term Loan has a funding date on or prior to the closing date of the NEC Transaction (as defined below) with the proceeds intended to be used to settle the cash portion of the consideration and any related expenses. See Note 12. Acquisitions for further information. Deferred financing costs of $0.8 million were paid in association with entering into the Credit Facility. As of September 29, 2023, the available credit under the Revolver was $38.8 million, reflecting the available limit of $40.0 million less outstanding letters of credit of $1.2 million. The available credit under the Term Loan was $50.0 million. The Company borrowed $25.2 million and repaid $25.2 million against the Revolver during the three months ended September 29, 2023. There was no borrowing outstanding for either the Revolver or Term Loan as of September 29, 2023. Outstanding borrowings under the Credit Facility bear interest at either: (a) Adjusted Term Secured Overnight Financing Rate (“SOFR”) plus the applicable margin; or (b) the Base Rate plus the applicable margin. The pricing levels for interest rate margins are determined based on the Consolidated Total Leverage Ratio as determined and adjusted quarterly. As of September 29, 2023, the applicable margin on Adjusted Term SOFR and Base Rate borrowings was 2.75% and 1.75%, respectively. The Credit Facility requires the Company and its subsidiaries to maintain a fixed charge coverage ratio to be greater than 1.25 to 1.00 as of the last day of any fiscal quarter of the Company. The Credit Facility also requires that the Company maintain a maximum leverage ratio of 3.00 times EBITDA, with a step-down to 2.75 times EBITDA after four full quarters, and 2.50 times EBITDA after eight full quarters. The Credit Facility contains customary affirmative and negative covenants, including, among others, covenants limiting the ability of the Company and its subsidiaries 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, in each case subject to customary exceptions. As of September 29, 2023, the Company was in compliance with all financial covenants contained in the Credit Facility.

- 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://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Revenue Recognition (Contracted Balances) (Details) - USD ($) $ in Thousands	Sep. 29, 2023	Jun. 30, 2023
Contract assets
Accounts receivable, net	$ 94,497	$ 101,653
Contract assets	60,975	58,588
Capitalized commissions	3,070	3,492
Contract liabilities
Advance payments and unearned revenue	46,050	44,268
Unearned revenue, long-term	$ 7,627	$ 7,416

Restructuring (Restructuring Related Activities) (Details) - Employee Severance and Benefits $ in Thousands	3 Months Ended
	Sep. 29, 2023 USD ($)
Restructuring Reserve [Roll Forward]
Accrual balance, beginning of period	$ 600
Charges, net	681
Cash payments	(1,169)
Accrued balance, end of period	112
Fiscal 2024 Plans
Restructuring Reserve [Roll Forward]
Accrual balance, beginning of period	0
Charges, net	333
Cash payments	(221)
Accrued balance, end of period	112
Prior Years’ Plans
Restructuring Reserve [Roll Forward]
Accrual balance, beginning of period	600
Charges, net	348
Cash payments	(948)
Accrued balance, end of period	$ 0