INCOME TAXES (Tables)

12 Months Ended

Jun. 27, 2015

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Income tax provision consists of the following:

	Fiscal Year Ended
	June 27, 2015			June 28, 2014			June 29, 2013
	(in thousands)
Current income tax provision:
United States	$	1,701		$	1,220		$	1,729
Foreign	975			1,017			1,050
	2,676			2,237			2,779
Deferred income tax provision:
United States	(1,486		)	1,566			2,049
Foreign	(194		)	(2,193		)	444
	(1,680		)	(627		)	2,493
Total income tax provision	$	996		$	1,610		$	5,272

Effective Tax Rate Reconciliation

The Company’s effective tax rate differs from the federal tax rate as follows:

	Fiscal Year Ended
	June 27, 2015			June 28, 2014			June 29, 2013
	(in thousands)
Federal income tax provision at statutory rates	$	1,802		$	3,136		$	6,071
Foreign tax rate differences	(80		)	(439		)	(625		)
Effect of income tax credits	(1,085		)	(202		)	(340		)
Effect of repatriation of foreign earnings, net	(80		)	287			188
Other	257			330			235
Transaction costs	182			—			—
Change in valuation allowance	—			—			(257		)
Effect of IETU repeal	—			(1,502		)	—
Income tax provision	$	996		$	1,610		$	5,272

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income before income taxes were:

	Fiscal Year Ended
	June 27, 2015		June 28, 2014		June 29, 2013
	(in thousands)
Domestic	$	3,395	$	4,687	$	12,863
Foreign	1,905		4,536		4,992
Income before income taxes	$	5,300	$	9,223	$	17,855

Schedule of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following at:

	June 27, 2015			June 28, 2014
	(in thousands)
Deferred tax assets:
Tax credit carryforwards, net	$	2,843		$	2,795
Foreign subsidiaries – future tax credits	2,985			2,767
Inventory	559			—
Accruals	4,579			2,855
Mark-to-market adjustments	2,498			—
Fixed assets	—			602
Other	138			75
Deferred income tax assets	$	13,602		$	9,094
Deferred tax liabilities:
Foreign subsidiaries – unremitted earnings	(4,403		)	(4,240		)
Fixed assets	(941		)	—
Identifiable intangibles	(1,866		)	—
Mark-to-market adjustments	—			(1,237		)
Other	(170		)	(185		)
Deferred income tax liabilities	$	(7,380	)	$	(5,662	)
Net deferred income tax assets	$	6,222		$	3,432
Balance sheet caption reported in:
Current deferred income tax asset	$	6,643		$	935
Long-term deferred income tax asset	80			3,325
Current deferred income tax liability (classified as Other current liabilities)	—			(558		)
Long-term deferred income tax liability	(501		)	(270		)
Net deferred income tax asset	$	6,222		$	3,432

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Fiscal Year Ended
	June 27, 2015		June 28, 2014		June 29, 2013
	(in thousands)
Beginning Balance	$	3,072	$	3,031	$	3,003
Additions based on tax positions related to the current year	374		41		97
Reductions for tax provisions of the prior years	—		—		(69		)
Ending Balance	$	3,446	$	3,072	$	3,031