Accuray (ARAY) 10-Q 4 Feb 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2019	Jan. 31, 2020
Cover [Abstract]
Entity Registrant Name	ACCURAY INCORPORATED
Entity Central Index Key	0001138723
Document Type	10-Q
Document Period End Date	Dec. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Current Reporting Status	Yes
Trading Symbol	ARAY
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		90,466,953
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity File Number	001-33301
Entity Tax Identification Number	20-8370041
Entity Address, Address Line One	1310 Chesapeake Terrace
Entity Address, City or Town	Sunnyvale
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94089
City Area Code	408
Local Phone Number	716-4600
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes
Document Quarterly Report	true
Document Transition Report	false
Title of 12(b) Security	Common Stock, $.001 par value per share
Security Exchange Name	NASDAQ

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Current assets:
Cash and cash equivalents	$ 96,420	$ 76,798
Restricted cash	2,648	10,218
Accounts receivable, net of allowance for doubtful accounts of $670 and $605 as of December 31, 2019 and June 30, 2019, respectively	87,734	111,885
Inventories	131,253	120,823
Prepaid expenses and other current assets	20,320	24,205
Deferred cost of revenue	140	146
Total current assets	338,515	344,075
Property and equipment, net	16,977	17,122
Investment in joint venture	15,925
Operating lease right-of-use assets, net	31,110
Goodwill	57,740	57,770
Intangible assets, net	607	679
Restricted cash	1,322	1,162
Other assets	17,277	17,373
Total assets	479,473	438,181
Current liabilities:
Accounts payable	22,062	29,562
Accrued compensation	22,308	31,150
Operating lease liabilities, current	7,598
Other accrued liabilities	28,686	32,742
Customer advances	18,231	20,395
Deferred revenue	79,599	78,332
Total current liabilities	178,484	192,181
Long-term liabilities:
Operating lease liabilities, non-current	27,166
Long-term other liabilities	6,717	9,646
Deferred revenue	27,242	26,639
Long-term debt	183,864	159,844
Total liabilities	423,473	388,310
Commitments and contingencies (Note 9)
Stockholders' equity:
Common stock, $0.001 par value; authorized: 200,000,000 shares as of December 31, 2019 and June 30, 2019, respectively; issued and outstanding: 90,331,453 and 88,521,511 shares at December 31, 2019 and June 30, 2019, respectively	90	89
Additional paid-in-capital	540,247	535,332
Accumulated other comprehensive loss	(151)	(10)
Accumulated deficit	(484,186)	(485,540)
Total stockholders' equity	56,000	49,871
Total liabilities and stockholders' equity	$ 479,473	$ 438,181

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Statement Of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 670	$ 605
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized shares	200,000,000	200,000,000
Common stock, issued shares	90,331,453	90,331,453
Common stock, outstanding shares	88,521,511	88,521,511

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Net revenue:
Total net revenue	[1]	$ 98,826	$ 102,318	$ 188,403	$ 198,147
Cost of revenue:
Total cost of revenue	[2]	60,926	63,938	117,560	121,888
Gross profit		37,900	38,380	70,843	76,259
Operating expenses:
Research and development		13,064	13,640	26,405	27,529
Selling and marketing		11,327	15,139	24,593	28,175
General and administrative		9,886	10,469	20,502	26,111
Total operating expenses		34,277	39,248	71,500	81,815
Income (loss) from operations		3,623	(868)	(657)	(5,556)
Other income (expense), net		7,766	(3,321)	3,327	(7,304)
Income (loss) before provision for income taxes		11,389	(4,189)	2,670	(12,860)
Provision for income taxes		679	451	1,316	986
Net income (loss)		$ 10,710	$ (4,640)	$ 1,354	$ (13,846)
Net income (loss) per share - basic		$ 0.12	$ (0.05)	$ 0.02	$ (0.16)
Net income (loss) per share - diluted		$ 0.12	$ (0.05)	$ 0.02	$ (0.16)
Weighted average common shares used in computing net loss per share:
Basic		89,517	87,237	89,145	86,858
Diluted		90,279	87,237	90,095	86,858
Net income (loss)		$ 10,710	$ (4,640)	$ 1,354	$ (13,846)
Foreign currency translation adjustment		877	61	(141)	(334)
Comprehensive income (loss)		11,587	(4,579)	1,213	(14,180)
Products
Net revenue:
Total net revenue		43,760	48,051	81,365	89,568
Cost of revenue:
Total cost of revenue		24,518	29,062	46,088	53,586
Services
Net revenue:
Total net revenue		55,066	54,267	107,038	108,579
Cost of revenue:
Total cost of revenue		$ 36,408	$ 34,876	$ 71,472	$ 68,302
[1]	Includes sales to the China joint venture, an equity method investment of $2,643 and $6,460 for the three and six months ended December 31, 2019 and $0 for both the three and six months ended December 31, 2018, respectively. See Note 14.
[2]	Includes cost of revenue from sales to the China joint venture, an equity method investment of $2,140 and $4,631 for the three and six months ended December 31, 2019 and $0 for both the three and six months ended December 31, 2018, respectively. See Note 14.

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Total net revenue	[1]	$ 98,826	$ 102,318	$ 188,403	$ 198,147
Total cost of revenue	[2]	60,926	63,938	117,560	121,888
Revenue from Joint Venture
Total net revenue		2,643	0	6,460	0
Total cost of revenue		$ 2,140	$ 0	$ 4,631	$ 0
[1]	Includes sales to the China joint venture, an equity method investment of $2,643 and $6,460 for the three and six months ended December 31, 2019 and $0 for both the three and six months ended December 31, 2018, respectively. See Note 14.
[2]	Includes cost of revenue from sales to the China joint venture, an equity method investment of $2,140 and $4,631 for the three and six months ended December 31, 2019 and $0 for both the three and six months ended December 31, 2018, respectively. See Note 14.

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income / (Loss)	Accumulated Deficit
Balance at Jun. 30, 2018	$ 48,632	$ 86	$ 521,738	$ 1,093	$ (474,285)
Balance (in shares) at Jun. 30, 2018		86,129,256
Exercise of stock options, net	14		14
Exercise of Stock options, net (in shares)		3,500
Issuance of restricted stock (in shares)		367,504
Share-based compensation	2,947		2,947
Adoption of new revenue recognition standard	5,114				5,114
Net income (loss)	(9,206)				(9,206)
Cumulative translation adjustment	(395)			(395)
Balance at Sep. 30, 2018	47,106	$ 86	524,699	698	(478,377)
Balance (in shares) at Sep. 30, 2018		86,500,260
Balance at Jun. 30, 2018	48,632	$ 86	521,738	1,093	(474,285)
Balance (in shares) at Jun. 30, 2018		86,129,256
Net income (loss)	(13,846)
Cumulative translation adjustment	(334)
Balance at Dec. 31, 2018	46,145	$ 88	528,254	759	(482,956)
Balance (in shares) at Dec. 31, 2018		87,885,603
Balance at Sep. 30, 2018	47,106	$ 86	524,699	698	(478,377)
Balance (in shares) at Sep. 30, 2018		86,500,260
Exercise of stock options, net	58		58
Exercise of Stock options, net (in shares)		14,550
Issuance of restricted stock		$ 2	(2)
Issuance of restricted stock (in shares)		1,054,539
Issuance of common stock under employee stock purchase plan	1,540		1,540
Issuance of common stock under employee stock purchase plan (in shares)		442,051
Share-based compensation	1,959		1,959
Tax withholding upon vesting of restricted stock units (in shares)		(125,797)
Adoption of new revenue recognition standard	61				61
Net income (loss)	(4,640)				(4,640)
Cumulative translation adjustment	61			61
Balance at Dec. 31, 2018	46,145	$ 88	528,254	759	(482,956)
Balance (in shares) at Dec. 31, 2018		87,885,603
Balance at Jun. 30, 2019	$ 49,871	$ 89	535,332	(10)	(485,540)
Balance (in shares) at Jun. 30, 2019	88,521,511	88,521,511
Issuance of restricted stock	$ (207)		(207)
Issuance of restricted stock (in shares)		356,999
Share-based compensation	1,684		1,684
Net income (loss)	(9,356)				(9,356)
Cumulative translation adjustment	(1,018)			(1,018)
Balance at Sep. 30, 2019	40,974	$ 89	536,809	(1,028)	(494,896)
Balance (in shares) at Sep. 30, 2019		88,878,510
Balance at Jun. 30, 2019	$ 49,871	$ 89	535,332	(10)	(485,540)
Balance (in shares) at Jun. 30, 2019	88,521,511	88,521,511
Net income (loss)	$ 1,354
Cumulative translation adjustment	(141)
Balance at Dec. 31, 2019	$ 56,000	$ 90	540,247	(151)	(484,186)
Balance (in shares) at Dec. 31, 2019	88,521,511	90,331,453
Balance at Sep. 30, 2019	$ 40,974	$ 89	536,809	(1,028)	(494,896)
Balance (in shares) at Sep. 30, 2019		88,878,510
Issuance of restricted stock	1	$ 1
Issuance of restricted stock (in shares)		987,765
Issuance of common stock under employee stock purchase plan	1,357		1,357
Issuance of common stock under employee stock purchase plan (in shares)		523,714
Share-based compensation	2,081		2,081
Tax withholding upon vesting of restricted stock units (in shares)		(58,536)
Net income (loss)	10,710				10,710
Cumulative translation adjustment	877			877
Balance at Dec. 31, 2019	$ 56,000	$ 90	$ 540,247	$ (151)	$ (484,186)
Balance (in shares) at Dec. 31, 2019	88,521,511	90,331,453

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Net income (loss)	$ 1,354	$ (13,846)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,712	4,174
Share-based compensation	3,849	4,899
Amortization of debt issuance costs	661	764
Accretion of interest on debt	2,018	1,626
Provision for bad debt	853	3,615
Gain on contribution to joint venture	(12,964)	0
Provision for write-down of inventories	2,208	1,302
Loss on disposal of property and equipment	0	156
Changes in assets and liabilities:
Accounts receivable	23,589	(21,518)
Inventories	(17,210)	(11,718)
Prepaid expenses and other assets	2,986	(3,587)
Deferred cost of revenue	132	405
Accounts payable	(7,718)	11,558
Operating lease liabilities, net	(331)	0
Accrued liabilities	(11,084)	(6,109)
Customer advances	(2,085)	(3,022)
Deferred revenues	1,863	(297)
Net cash used in operating activities	(8,167)	(31,598)
Cash flows from investing activities
Purchases of property and equipment, net	(2,533)	(2,218)
Net cash used in investing activities	(2,533)	(2,218)
Cash flows from financing activities
Proceeds from employee stock plans	1,358	2,048
Taxes paid related to net share settlement of equity awards	(207)	0
Proceeds from debt, net of costs	24,716	5,000
Borrowings (repayments) under Revolving Credit Facility, net	(2,983)	(1,147)
Net cash provided by financing activities	22,884	5,901
Effect of exchange rate changes on cash, cash equivalents and restricted cash	28	(266)
Net increase (decrease) in cash, cash equivalents and restricted cash	12,212	(28,181)
Cash, cash equivalents and restricted cash at beginning of period	88,178	93,533
Cash, cash equivalents and restricted cash at end of period	100,390	65,352
Supplemental schedule of non-cash investing and financing activities:
An equity method investment, in exchange for non-cash contributions of assets to China Joint Venture (including gain of $12,964)	$ 15,925	$ 0

Unaudited Condensed Consolida_7

Unaudited Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Of Cash Flows [Abstract]
Gain on contribution to joint venture	$ 12,964	$ 0

The Company and its Significant

The Company and its Significant Accounting Policies	6 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
The Company and its Significant Accounting Policies	Note 1. The Company and its Significant Accounting Policies The Company Accuray Incorporated (together with its subsidiaries, the “Company” or “Accuray”) designs, develops and sells advanced radiosurgery and radiation therapy systems for the treatment of tumors throughout the body. The Company is incorporated in Delaware and has its principal place of business in Sunnyvale, California. The Company has primary offices in the United States, Switzerland, China, Hong Kong and Japan and conducts its business worldwide. Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“GAAP”), pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and note disclosures have been condensed or omitted pursuant to such rules and regulations. The unaudited condensed consolidated financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair presentation of the periods presented. The results for the six months ended December 31, 2019 are not necessarily indicative of the results to be expected for the fiscal year ending June 30, 2020, or for any other future interim period or fiscal year. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the fiscal year ended June 30, 2019 included in the Company’s Annual Report on Form 10-K filed with the SEC on August 23, 2019. Significant Accounting Policies During the six months ended December 31, 2019, the Company adopted a new accounting policy related to equity method investments in connection with valuing its equity investment in the China joint venture. The equity method investments that the Company holds are equity securities in investees for which the Company has the ability to exercise significant influence over, but lacks a controlling financial interest in the investee. Equity method investments are measured at cost minus impairment, if any, plus or minus the Company’s share of the equity method investee income or loss. The Company’s proportionate share of the income or loss from the China joint venture, equity method investment is recognized on a one-quarter lag due to the timing of the availability of the China joint venture’s financial records. Profit earned by the Company to be eliminated until it is realized and such profits would generally be considered realized when the inventory has been sold through to third parties. Other than the policy adoptment noted above and the recent accounting pronouncements adopted and discussed below under Accounting Pronouncements Recently Adopted .

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Recent Accounting Pronouncements	Note 2. Recent Accounting Pronouncements Accounting Pronouncement Recently Adopted In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The Company adopted Topic 842 using the current period adjustment method as of July 1, 2019 and elected the transition option that allows the Company not to restate the comparative periods in its financial statements in the year of adoption. As a result, the Company had not changed previously disclosed amounts or provided additional disclosures for comparative periods. As of July 1, 2019 the right-of-use assets was $ 30.6 million and the respective lease liability was $ 34.5 million. The difference between the total right-of-use assets and total lease liabilities recorded as of July 1, 2019 is primarily due to the derecognition of deferred rent liabilities that were included in “Accrued expenses and other current liabilities” and “Other long-term liabilities , ” respectively, in the consolidated balance sheet as of June 30, 2019. The Company also elected the package of transition expedients available for expired or existing contracts, which allowed the Company to carryforward its historical assessment of (1) whether contracts are or contain leases, (2) lease classification and (3) initial direct costs. The Company elected to account for lease and non-lease components in its facility and car leases as a single lease component. As a policy election, for leases that, at commencement date, have a lease term of 12 months or less, the Company records expenses as incurred and does not recognize right-of-use assets and lease liabilities. The Company determines if an arrangement is or contains a lease at inception by evaluating various factors, including whether a vendor’s right to substitute an identified asset is substantive. Payments under its lease arrangements are primarily fixed, however, certain lease agreements contain variable payments, which are expensed as incurred and not included in the operating lease assets and liabilities. Lease classification is determined at the lease commencement date, on which the leased assets are made available for its use. Operating leases are included in “Operating lease right-of-use assets,” “Current portion of operating lease liabilities,” and “Operating lease liabilities, less current portion” in the condensed consolidated balance sheets. The Company did not have any financing leases in any of the periods presented. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments consist primarily of the fixed payments under the arrangement, less any lease incentives such as rent holidays. The Company uses an estimate of its incremental borrowing rate (IBR) based on the information available at the lease commencement date in determining the present value of lease payments, unless the implicit rate is readily determinable. In determining the appropriate IBR, the Company considers information including, but not limited to, its credit rating and the lease term. For leases which commenced prior to the adoption of Topic 842, the Company used the IBR on July 1, 2019. For each lease transaction which include a renewal option, Management needs to determine if it is reasonably certain to exercise it. Lease expense for lease payments is recognized on a straight-line basis over the lease term. In February 2018, the FASB issued ASU No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income, Accounting Pronouncements Not Yet Effective In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract The guidance will be effective for the Company in its first quarter of fiscal 2021. Early adoption is permitted. The Company has not yet decided whether it will early adopt and is currently evaluating the impact of the adoption of this standard on its consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU No. 2016-13 Measurement of Credit Losses on Financial Instruments In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplification and reduce the cost of accounting for income taxes (“ASU 2019-12”). The amendments in ASU 2019-12 are intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for the Company beginning July 1, 2021 with early adoption permitted. The Company is currently evaluating the impact of adopting this new accounting guidance to the financial statements.

Revenue

Revenue	6 Months Ended
	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Revenue	Note 3. Revenue Contract Balances The Company offers payment terms of more than one year for qualified customers and transactions in some circumstances. At times, revenue recognition occurs before billing, resulting in an unbilled receivable, which represents a contract asset. The contract asset is a component of accounts receivable and other assets for the current and non-current portions, respectively. Customer advances represent deposits from customers for shipments of systems. Deferred revenue balances represent active and non-active warranties and services, which are recognized based on contract terms. Changes in the contract assets and contract liabilities are as follows: December 31, 2019 June 30, 2019 (Dollars in thousands) Amount Amount Contract Assets: Unbilled accounts receivable – current (1) $ 11,530 $ 5,260 Interest receivable – current (2) 640 361 Long-term accounts receivable (3) 3,478 4,116 Interest receivable – non-current (3) 1,288 1,255 Contract Liabilities: Customer advances 18,231 20,395 Deferred revenue – current 79,599 78,332 Deferred revenue – non-current 27,242 26,639 (1) Included in accounts receivable on consolidated balance sheets (2) Included in prepaid expenses and other current assets on consolidated balance sheets ( 3 ) Included in other assets on consolidated balance sheets During the quarter ended December 31, 2019, contract assets changed primarily due to the timing of billings occurring after revenues were recognized and payment terms exceeding 12 months. Contract liabilities changed due to timing of system sales for which the warranty has not yet started and was deferred and due to changes in transaction price. Changes in deferred revenue from contracts with customers are as follows: Three Months Ended Six Months Ended (Dollars in thousands) December 31, 2019 December 31, 2019 Balance at beginning of period $ 105,869 $ 104,971 New billings 99,796 190,272 Recognition of deferred revenue from opening balance (15,753 ) (26,944 ) Recognition of new additions (83,072 ) (161,459 ) Balance at end of period $ 106,840 $ 106,840 Remaining Performance Obligations Remaining performance obligations represent deferred revenue from open contracts for which performance has already started and the transaction price from executed and non-cancellable contracts for which performance has not yet started. Service contracts in general are considered month-to-month contracts, and therefore, the Company has elected the practical expedient to not disclose the value of unsatisfied performance obligations for contracts with an original expected duration of one year or less. As of December 31, 2019, total remaining performance obligations amounted to $935.4 million. Of this total amount, $83.9 million related to long-term warranty and service, which is expected to be recognized over the remaining warranty period for systems that have been delivered. For systems that have been delivered but not yet installed, management estimates the timing of installation since warranty starts upon installation. The following table represents the Company's remaining performance obligations related to long-term warranty and service as of December 31, 2019 and the estimated revenue expected to be recognized: Fiscal years of revenue recognition (Dollars in thousands) 2020 2021 2022 Thereafter Long-term warranty and service $ 17,914 $ 31,645 $ 19,200 $ 15,136 For the remaining $851.5 million of performance obligations, the Company estimates 19% to 28% will be recognized in the next 12 months, and the remaining portion will be recognized in the 30 months thereafter. The Company’s historical experience indicates that some of its customers will cancel or renegotiate contracts as economic conditions change or when product offerings change during the long sales cycle. Based on historical cancellations, approximately 14% of the Company’s contracts may never result in revenue due to cancellation. The time bands reflect management’s best estimate of when the Company will transfer control to the customer and may change based on timing of shipment, readiness of customers’ facilities for installation, installation requirements, and availability of products. Capitalized Contract Costs The Company capitalizes and amortizes the incremental costs of obtaining a contract, primarily related to certain bonuses and sales commissions. The capitalized bonuses and sales commissions are amortized over a period of five years commencing upon the initial transfer of control of the system to the customer following the pattern of transfer of control of the performance obligations to the customer. The balance of capitalized costs to obtain a contract was $9.1 million and $8.4 million as of December 31, 2019 and June 30, 2019, respectively. The Company has classified the capitalized costs to obtain a contract as a component of prepaid expenses and other current assets and other assets with respect to the current and non-current portions of capitalized costs, respectively, on the consolidated balance sheets. The Company incurred impairment losses of $0 and $0.1 million in the three and six month periods ended December 31, 2019. The Company incurred a de minimis impairment loss for the three and six month period ended December 31, 2018. During the three and six months ended December 31, 2019, the Company recognized $0.5 million and $1.0 million, respectively, in expense related to the amortization of the capitalized contract costs. During the three and six months ended December 31, 2018, the Company recognized $0.4 million and $1.3 million, respectively, in expense related to the amortization of the capitalized contract costs.

Supplemental Financial Informat

Supplemental Financial Information	6 Months Ended
	Dec. 31, 2019
Supplemental Financial Information Disclosure [Abstract]
Supplemental Financial Information	Note 4. Supplemental Financial Information Balance Sheet Components Financing receivables A financing receivable is a contractual right to receive money, on demand or on fixed or determinable dates, that is recognized as an asset on the Company’s balance sheet. The Company’s financing receivables, consisting of its accounts receivable with contractual maturities of more than one year, totaled $3.4 million and $4.3 million at December 31, 2019 and June 30, 2019, respectively, and are included in other assets in the unaudited condensed consolidated balance sheets. The Company evaluates the credit quality of an obligor at contract inception and monitors it over the term of the underlying transactions. The Company performs a credit analysis for all new customers and reviews payment history, current order backlog, financial performance of the customers and other variables that augment or mitigate the inherent credit risk of a transaction. The Company classifies accounts as high risk when it considers the financing receivable to be impaired or when management believes there is a significant near-term risk of non-payment. The Company performed an assessment of the allowance for credit losses related to its financing receivables as of December 31, 2019 and June 30, 2019. Based upon such assessment, the Company had recorded adjustments of $4.4 million and $3.6 million to the allowance for credit losses related to such financing receivables for the periods ended December 31, 2019 and June 30, 2019, respectively. A summary of the Company’s financing receivables is presented as follows (in thousands): December 31, 2019 Financed Service Contracts and Other Gross $ 14,105 Residual value — Unearned income (1,715 ) Allowance for credit loss (4,369 ) Total, net $ 8,021 Reported as: Current $ 4,301 Non-current 3,720 Total, net $ 8,021 June 30, 2019 Financed Service Contracts and Other Gross $ 13,288 Residual value — Unearned income (1,535 ) Allowance for credit loss (3,582 ) Total, net $ 8,171 Reported as: Current $ 3,902 Non-current 4,269 Total, net $ 8,171 Inventories Inventories consisted of the following (in thousands): December 31, 2019 June 30, 2019 Raw materials $ 47,265 $ 40,966 Work-in-process 20,172 18,152 Finished goods 63,816 61,705 Inventories $ 131,253 $ 120,823 Property and equipment, net Property and equipment, net consisted of the following (in thousands): December 31, 2019 June 30, 2019 Furniture and fixtures $ 2,828 $ 2,728 Computer and office equipment 11,073 11,183 Software 11,244 11,236 Leasehold improvements 25,847 25,741 Machinery and equipment 45,958 45,472 Construction in progress 2,260 1,658 99,210 98,018 Less: Accumulated depreciation (82,233 ) (80,896 ) Property and equipment, net $ 16,977 $ 17,122 Depreciation expense related to property and equipment for the three and six months ended December 31 , 2019 was $ million and $ 3.7 million , respectively. Depreciation expense related to property and equipment for the three and six months ended December 31, 2018 was $ 2.0 million and $ 4.1 million, respectively. Accumulated Other Comprehensive Loss The changes in accumulated other comprehensive loss are excluded from earnings and reported as a component of stockholders’ equity. The foreign currency translation adjustment results from those subsidiaries not using the U.S. Dollar as their functional currency since the majority of their economic activities are primarily denominated in their applicable local currency. Accordingly, all assets and liabilities related to these operations are translated to the U.S. Dollar at the current exchange rates at the end of each period. Revenues and expenses are translated at average exchange rates in effect during the period. The components of accumulated other comprehensive loss in the equity section of the balance sheets are as follows (in thousands): December 31, 2019 June 30, 2019 Cumulative foreign currency translation adjustment $ 849 $ 990 Defined benefit pension obligation (1,000 ) (1,000 ) Accumulated other comprehensive loss $ (151 ) $ (10 )

Leases

Leases	6 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	Note 5. Leases The Company has operating leases for corporate offices and warehouse facilities worldwide. Additionally, the Company leases cars, copy machines and laptops through various operating leases. For some leases the Company has entered into non-cancelable operating lease agreements with various expiration dates through June 2025. Certain lease agreements include options to renew or terminate the lease, which are not reasonably certain to be exercised and therefore are not factored into the determination of lease payments. Operating lease costs for the three and six months ended December 31, 2019 were $2.4 million and $4.7 million, not including short-term operating lease costs, which were not material. For the three and six months ended December 31, 2019, cash paid for amounts included in the measurement of operating lease liabilities was approximately $2.4 million and $4.7 million, operating lease liabilities arising from obtaining operating right-of-use assets totaled $3.5 million and $3.7 million for the three and six months ended December 31, 2019, respectively. Maturities of operating lease liabilities as of December 31, 2019 are presented in the table below (in thousands): Year Ending June 30, Amount 2020 (remaining 6 months) $ 4,347 2021 8,214 2022 8,360 2023 8,772 2024 6,337 Thereafter 2,898 Total operating lease payments 38,928 Less: imputed interest (4,164 ) Present value of operating lease liabilities $ 34,764 Weighted average remaining lease term (in years) 4.36 Weighted average discount rate 5.36 %

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended
	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Note 6. Goodwill and Intangible Assets Goodwill Activity related to goodwill consisted of the following (in thousands): December 31, 2019 June 30, 2019 Balance at the beginning of the period $ 57,770 $ 57,855 Currency translation (30 ) (85 ) Balance at the end of the period $ 57,740 $ 57,770 In the second quarter of fiscal 2020, the Company performed its annual goodwill impairment test and determined that there was no impairment to goodwill. The Company continues to monitor its recorded goodwill for indicators of impairment. Intangible Assets The Company’s carrying amount of acquired intangible assets, net, is as follows (in thousands): December 31, 2019 June 30, 2019 Useful Lives Gross Carrying Amount Accumulated Amortization Net Amount Gross Carrying Amount Accumulated Amortization Net Amount (in years) Patent license 7 $ 1,000 $ (393 ) $ 607 $ 1,000 $ (321 ) $ 679 During fiscal 2017, the Company purchased a patent license with a useful life of seven years. The Company did not identify any triggering events that would indicate potential impairment of its definite-lived intangible and long-lived assets as of December 31, 2019 and June 30, 2019. Amortization expense related to intangible assets for the three and six months ended December 31, 2019, was $0.04 million and $0.07 million, respectively. Amortization expense related to intangible assets for the three and six months ended December 31, 2018 was $0.03 million and $0.07 million, respectively. The estimated future amortization expense of acquired intangible assets as of December 31, 2019 is as follows (in thousands): Year Ending June 30, Amount 2020 (remaining 6 months) $ 71 2021 143 2022 143 2023 143 2024 107 $ 607

Derivative Financial Instrument

Derivative Financial Instruments	6 Months Ended
	Dec. 31, 2019
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	Note 7. Derivative Financial Instruments The Company manages some of its foreign currency risk through the purchase of foreign currency forward contracts that hedge against the short-term effect of currency fluctuations. These foreign currency forward contracts have a monthly maturity that mitigates the effect of rate fluctuations on certain local currency denominated intercompany balances, cash, and customer receivables. The Company does not use derivative financial instruments for speculative or trading purposes. These forward contracts are not designated as hedging instruments for accounting purposes. Principal hedged currencies include the Euro, Japanese Yen, Swiss Franc, and U.S. Dollar. There were no outstanding foreign currency forward contracts at the end of December 31, 2019 and June 30, 2019. The following table provides information about gain (loss) associated with the Company’s derivative financial instruments (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Foreign currency exchange gain (loss) on foreign contracts $ (694 ) $ 137 $ (577 ) $ 153 Foreign currency transactions gain (loss) 21 (81 ) (517 ) (610 )

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 8. Fair Value Measurements Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The fair value hierarchy contains three levels of inputs that may be used to measure fair value, as follows: Level 1— Unadjusted quoted prices that are available in active markets for the identical assets or liabilities at the measurement date. Level 2— Other observable inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly, including: • Quoted prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets in non-active markets; • Inputs other than quoted prices that are observable for the asset or liability; and • Inputs that are derived principally from or corroborated by other observable market data. Level 3— Unobservable inputs that cannot be corroborated by observable market data and require the use of significant management judgment. These values are generally determined using pricing models for which the assumptions utilize management’s estimates of market participant assumptions. The Company had a cash balance of $96.4 million and $76.8 million at December 31, 2019 and June 30, 2019, respectively. Assets and Liabilities That Are Measured at Fair Value on a Nonrecurring Basis The Company’s debt is measured on a non-recurring basis using Level 2 inputs based upon observable inputs of the Company’s underlying stock price and the time value of the conversion option since an observable quoted price of the 3.75% The following table summarizes the carrying value and estimated fair value of the Credit Facilities and the 3.75% Convertible Notes (in thousands): December 31, 2019 June 30, 2019 Carrying Value Fair Value Carrying Value Fair Value 3.75% Convertible Notes $ 74,522 $ 75,829 $ 72,730 $ 84,227 Term Loan Facility 84,060 84,060 58,849 58,849 Revolving Credit Facility 25,282 25,282 28,265 28,265 Total $ 183,864 $ 185,171 $ 159,844 $ 171,341

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Dec. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 9. Commitments and Contingencies Litigation From time to time, the Company is involved in legal proceedings arising in the ordinary course of its business. The Company records a provision for a loss when it believes that it is both probable that a loss has been incurred and the amount can be reasonably estimated. Currently, management believes the Company does not have any probable and reasonably estimable losses related to any current legal proceedings and claims. Although occasional adverse decisions or settlements may occur, management does not believe that an adverse determination with respect to any of these claims would individually or in the aggregate materially and adversely affect the Company’s financial condition or operating results. Litigation is inherently unpredictable and is subject to significant uncertainties, some of which are beyond the Company’s control. Should any of these estimates and assumptions change or prove to have been incorrect, the Company could incur significant charges related to legal matters that could have a material impact on its results of operations, financial position and cash flows. Indemnities Under the terms of the Company’s software license agreements with its customers, the Company agrees that in the event the software sold infringes upon any patent, copyright, trademark, or any other proprietary right of a third‑party, it will indemnify its customer licensees against any loss, expense, or liability from any damages that may be awarded against its customer. The Company includes this infringement indemnification in all of its software license agreements and selected managed services arrangements. In the event the customer cannot use the software or service due to infringement and the Company cannot obtain the right to use, replace or modify the license or service in a commercially feasible manner so that it no longer infringes, then the Company may terminate the license and provide the customer a refund of the fees paid by the customer for the infringing license or service. The Company has not recorded any liability associated with this indemnification, as it is not aware of any pending or threatened actions that represent probable losses as of December 31, 2019. The Company enters into standard indemnification agreements with its landlords and all superior mortgagees and their respective directors, officers’ agents, and employees in the ordinary course of business. Pursuant to these agreements, the Company will indemnify, hold harmless, and agree to reimburse the indemnified party for losses suffered or incurred by the indemnified party, generally the landlords, in connection with any loss, accident, injury, or damage by any third‑party with respect to the leased facilities. The term of these indemnification agreements is from the commencement of the lease agreements until termination of the lease agreements. The maximum potential amount of future payments the Company could be required to make under these indemnification agreements is unlimited; however, historically the Company has not incurred claims or costs to defend lawsuits or settle claims related to these indemnification agreements. The Company has not recorded any liability associated with its indemnification agreements as it is not aware of any pending or threatened actions that represent probable losses as of December 31, 2019. Guarantees As of December 31, 2019 and June 30, 2019, the Company had two 60-month bank guarantees totaling approximately $0.7 million related to a bidding process with one customer.

Debt

Debt	6 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt	Note 10. Debt 3.75% Convertible Senior Notes due July 2022 In August 2017, the Company issued $85.0 million aggregate principal amount of its 3.75% Convertible Senior Notes due 2022 (the “3.75% Convertible Notes”) under an indenture between the Company and The Bank of New York Mellon Trust Company, N.A., as trustee. $53.0 million aggregate principal amount of the 3.75% Convertible Notes were issued to certain holders of the Company’s outstanding 3.50% Convertible Notes due 2018 and 3.50% Series A Convertible Notes due 2018 (together, the “Existing Notes”) in exchange for approximately $47.0 million aggregate principal amount of the Existing Notes (the “Exchange”), and $32.0 million aggregate principal amount of the 3.75% Convertible Notes were issued to certain other qualified new investors for cash. The net proceeds of the cash issuance were used to repurchase approximately $28.0 million of Existing Notes (the “Repurchase”). Holders of the 3.75% Convertible Notes may convert their notes at any time on or after April 15, 2022 until the close of the business day immediately preceding the maturity date. Prior to April 15, 2022, holders of the 3.75% Convertible Notes may convert their notes only under certain circumstances. Upon conversion, the Company will have the right to pay cash, or deliver shares of common stock of the Company or a combination thereof, at the Company’s election. The initial conversion rate is 174.8252 shares of the Company’s common stock per $1,000 principal amount (which represents an initial conversion price of approximately $5.72 per share of the Company’s common stock). The conversion rate, and thus the conversion price, is subject to adjustment as further described below. Holders of the 3.75% Convertible Notes who convert their notes in connection with a “make-whole fundamental change,” as defined in the indenture, may be entitled to a make-whole premium in the form of an increase in the conversion rate. Additionally, in the event of a “fundamental change,” as defined in the indenture, holders of the 3.75% Convertible Notes may require the Company to purchase all or a portion of their note at a fundamental change repurchase price equal to 100% of the principal amount of the 3.75% Convertible Notes, plus accrued and unpaid interest, if any, to, but not including, the fundamental change repurchase date. As of December 31, 2019, $85.0 million of aggregate principal amount was outstanding. Revolving Credit Facility On June 14, 2017, the Company entered into a credit and security agreement with a lender (the “Credit Agreement”). The Credit Agreement provides the Company with a revolving credit facility in the initial amount of $52.0 million (the “Revolving Credit Facility”). Availability for borrowings under the Revolving Credit Facility is subject to a borrowing base that is calculated as a function of the value of the Company’s eligible accounts receivable and eligible inventory, and the Company is required to maintain a minimum drawn balance of at least 30% of such availability. Interest on the borrowings under the Revolving Credit Facility is payable monthly in arrears at an annual interest rate of reserve-adjusted, 90-day LIBOR plus 4.50% and had an initial maturity date of June 14, 2021. In December 2017, concurrently with the Term Loan Agreement described below, the Company entered into an amendment to the Credit Agreement (the “Amendment” and, collectively with the Credit Agreement, the “Amended Credit Agreement”). The Amendment reduced the maximum borrowings under the Revolving Credit Facility to $32.0 million and extended the maturity date of the Revolving Credit Facility to December 15, 2022. In July 2018, the Company amended both the Amended Credit Agreement and the Term Loan Agreement (as defined below). The amendments provide for, among other things, adjustments to the Fixed Charge Coverage Ratio such that in the case of the Defined Periods (as defined in the Amended Credit Agreement and the Term Loan Agreement) for (a) the fiscal quarter ending June 30, 2018 as well as (b) the fiscal quarter ending March 31, 2019, the Fixed Charge Coverage Ratio is not less than 0.75 to 1.00 and 0.50 to 1.00, respectively. In December 2018, the Company amended the Amended Credit Agreement (“Amendment 3”) which, among other things, updated the calculation of the deferred revolving loan origination fee such that it is based on the amount of time elapsed from the effective date of Amendment 3. Other significant terms remain unchanged. In May 2019, the Company amended the Amended Credit Agreement to, among other things, decrease the interest rate from 90-day LIBOR plus 4.50% to 90-day LIBOR plus 3.50% and extend the maturity date to May 30, 2024 and update the calculation of the deferred revolving loan origination fee such that it is based on the amount of time elapsed from the effective date of the May 2019 amendment. Other significant terms remain unchanged. The Company accounted for the amendment as a modification of existing debt and deferred an insignificant amount of offering costs on the consolidated balance sheet as of December 31, 2019. The Amended Credit Agreement was further amended in August 2019 to, among other things, revise or add financial covenants, including the fixed charge coverage ratio, minimum net revenue, minimum consolidated cash balance and minimum consolidated domestic cash balance tests. Other significant terms remain unchanged. The Company accounted for the amendment as a modification of existing debt and deferred an insignificant amount of offering costs on the consolidated balance sheet as of December 31, 2019. The Company was in compliance with the covenants under the Amended Credit Agreement, as amended, as of December 31, 2019. As of December 31, 2019, approximately $25.3 million of aggregate principal amount was outstanding under the Revolving Credit Facility. Term Loan In December 2017, the Company entered into a credit and security agreement with a lender (the “Term Loan Agreement”). The Term Loan Agreement provides for an initial term loan of $40.0 million with an additional tranche of $20.0 million undrawn and available through December 31, 2018, if specified conditions are met (the “Term Loan”). In connection with the Amendment, the Company used a portion of the net proceeds from the initial advance to repay a portion of the outstanding borrowings under the Revolving Credit Facility. Interest on the Term Loan is payable monthly in arrears at an annual interest rate of 6.75% plus 90-day LIBOR. The Term Loan Agreement matures December 15, 2022 and, if prepaid, has fees equal to 3%, 2%, and 1% of the prepayment amount if such termination occurs within the first year, the second year, and the third year of funding, respectively. The term of the loan is 60 months with interest only for the first 24 months followed by straight-line amortization of principal for the remaining months. In addition, the Company will pay an annual administrative fee of 0.25% and a final payment of 4.0% of the Term Loan amount. In December 2018, the Company drew an additional $5.0 million under the Term Loan Agreement and in connection therewith entered into the second amendment to the Term Loan Agreement (“Amendment 2”) which, among other things, (i) extended the term loan tranche 2 commitment termination date for the remaining $15.0 million unfunded commitment from December 31, 2018 to June 30, 2019; (ii) provided that term loan tranche 2 may be drawn in two separate advances; and (iii) updated the calculation of the prepayment fee such that it is based on the amount of time elapsed from the effective date of Amendment 2. In May 2019, the Company amended the Term Loan Agreement to, among other things, increase the loan tranche 2 commitment by $0.5 million, extend the maturity date to May 30, 2024, decrease the annual interest rate from 6.75% plus 90-day LIBOR to 5.50% plus 90-day LIBOR, and modify the calculation prepayment fee such that it is based on the amount of time elapsed from the effective date of the May 2019 amendment. The Company accounted for the amendment as a modification of existing debt and recorded approximately $1.5 million of debt discount costs associated with the amendment against long-term debt on the consolidated balance sheets. In August 2019, the Company amended the Term Loan Agreement to, among other things, increase the loan commitment by $25 million in the form of a new tranche (“Tranche 3”), increase the annual interest rate from 5.50% plus 90-day LIBOR to 6.75% plus 90-day LIBOR, and revise or add financial covenants, including the fixed charge coverage ratio, minimum net revenue, minimum consolidated cash balance and minimum consolidated domestic cash balance tests. Other significant terms remain unchanged. The Company borrowed in full Tranche 3, or $25 million, on the date of the amendment. The Company accounted for the amendment as a modification of existing debt, at the same time, the Company recorded approximately $1.6 million of debt discount costs associated with the amendment against long-term debt. The following table presents the carrying value of the Credit Facilities and 3.75% Convertible Notes (the “Notes”) (in thousands): As of December 31, 2019 Revolving Credit Facility (1) 3.75% Convertible Notes Term Loan Facility Total Carrying amount of equity conversion component $ — $ 14,650 $ — $ 14,650 Principal amount of the Notes $ 25,282 $ 85,000 $ 89,093 $ 199,375 Unamortized debt costs — (2,318 ) (1,051 ) $ (3,369 ) Unamortized debt discount — (8,160 ) (3,982 ) $ (12,142 ) Net carrying amount $ 25,282 $ 74,522 $ 84,060 $ 183,864 Reported as: Short-term debt $ — Long-term debt 183,864 Total debt $ 183,864 (1) Unamortized debt costs of $1.0 million recorded in other assets on the consolidated balance sheet. As of June 30, 2019 Revolving Credit Facility 3.75% Convertible Notes Term Loan Facility Total Carrying amount of equity conversion component $ — $ 14,650 $ — $ 14,650 Principal amount of the Notes $ 28,265 $ 85,000 $ 63,031 $ 176,296 Unamortized debt costs — (2,687 ) (1,231 ) (3,918 ) Unamortized debt discount — (9,583 ) (2,951 ) (12,534 ) Net carrying amount $ 28,265 $ 72,730 $ 58,849 $ 159,844 Reported as: Short-term debt $ — Long-term debt 159,844 Total debt $ 159,844 A summary of interest expense on the Notes and Credit Facilities is as follows (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Interest expense related to contractual interest coupon $ 3,296 $ 2,305 $ 6,158 $ 4,630 Interest expense related to amortization of debt discount 1,053 815 2,017 1,625 Interest expense related to amortization of debt issuance costs 332 383 663 765 $ 4,681 $ 3,503 $ 8,838 $ 7,020

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Share-Based Compensation	Note 11. Share-Based Compensation The following table presents details of share-based compensation expenses by functional line item (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Cost of revenue $ 294 $ 380 $ 668 $ 811 Research and development 367 410 740 901 Selling and marketing 423 483 398 1,018 General and administrative 1,065 414 2,043 2,169 $ 2,149 $ 1,687 $ 3,849 $ 4,899

Net Income (Loss) Per Common Sh

Net Income (Loss) Per Common Share	6 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Net Income (Loss) Per Common Share	Note 12. Net Income (Loss) Per Common Share The Company reports both basic and diluted loss per share, which is based on the weighted average number of common shares outstanding during the period. A reconciliation of the numerator and denominator used in the calculation of basic and diluted net loss per common share follows (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Numerator: Net income (loss) $ 10,710 $ (4,640 ) $ 1,354 $ (13,846 ) Denominator: Weighted average shares outstanding - basic 89,517 87,237 89,145 86,858 Dilutive effect of potential common shares 762 — 950 — Weighted average shares outstanding - diluted 90,279 87,237 90,095 86,858 Basic net income (loss) per share $ 0.12 $ (0.05 ) $ 0.02 $ (0.16 ) Diluted net income (loss) per share $ 0.12 $ (0.05 ) $ 0.02 $ (0.16 ) The potentially dilutive shares of the Company’s common stock result from the assumed exercise of outstanding stock options, the vesting of Restricted Stock Units (RSUs), Market Stock Units (MSUs) and Performance Stock Units (PSUs), and the purchase of shares under the Employee Stock Purchase Program (ESPP), as determined under the treasury stock method, are included in the calculation of diluted net income per share only if their inclusion is dilutive. Additionally, the 3.75% Convertible Notes are included in the calculation of diluted net income per share only if their inclusion is dilutive for periods during which the notes were outstanding. The following table sets forth all potentially dilutive securities excluded from the computation in the table above because their effect would have been anti-dilutive (in thousands): As of December 31, 2019 2018 Stock options 6,062 5,587 RSUs, PSUs and MSUs 3,953 3,787 10,015 9,374 3.75% Convertible Notes—Diluted Share Impact The 3.75% Convertible Notes have an optional physical (share), cash or combination settlement feature and contain certain conditional conversion features. Due to the optional cash settlement feature and management’s intent to settle the principal amount thereof in cash, the shares of our common stock issuable upon conversion of the outstanding principal amount of the 3.75% Convertible Notes as of December 31, 2019, totaling approximately 14.9 million shares of our common stock, were not included in the basic and diluted net loss per common share table above.

Segment Information

Segment Information	6 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segment Information	Note 13. Segment Information The Company has one operating and reporting segment (oncology systems group), which develops, manufactures and markets proprietary medical devices used in radiation therapy for the treatment of cancer patients. The Company’s Chief Executive Officer, its Chief Operating Decision Maker, reviews financial information presented on a consolidated basis for purposes of making operating decisions and assessing financial performance. The Company does not assess the performance of its individual product lines on measures of profit or loss, or asset-based metrics. Therefore, the information below is presented only for revenues and long-lived tangible assets by geographic area. Disaggregation of Revenues The Company disaggregates its revenues from contracts by geographic region, as the Company believes this best depicts how the nature, amount, timing and uncertainty of revenues and cash flows are affected by economic factors. Additionally, the Company typically recognizes revenue at a point in time for product revenue and recognizes revenue over time for service revenue. Revenues attributed to a country or region is based on the shipping addresses of the Company’s customers. The following summarizes revenue by geographic region (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Americas $ 32,393 $ 28,249 $ 61,822 $ 60,943 Europe, Middle East, India and Africa 33,999 41,941 65,599 77,976 Asia Pacific 14,815 18,675 28,882 30,852 Japan 17,619 13,453 32,100 28,376 Total $ 98,826 $ 102,318 $ 188,403 $ 198,147 Information regarding geographic areas in which the Company has long-lived tangible assets is as follows (in thousands): December 31, June 30, 2019 2019 Americas $ 13,996 $ 13,853 Europe, Middle East, India and Africa $ 429 575 Asia Pacific 1,232 1,419 Japan 1,320 1,275 Total $ 16,977 $ 17,122

Joint Venture

Joint Venture	6 Months Ended
	Dec. 31, 2019
Equity Method Investments And Joint Ventures [Abstract]
Joint Venture	Note 14. Joint Venture In January 2019, the Company’s wholly-owned subsidiary, Accuray Asia Limited (“Accuray Asia”), entered into an agreement with CNNC High Energy Equipment (Tianjin) Co., Ltd. (the “CIRC Subsidiary”), a wholly-owned subsidiary of China Isotope & Radiation Corporation, to form a joint venture, CNNC Accuray (Tianjin) Medical Technology Co. Ltd. (the “JV”), to manufacture and sell radiation oncology systems in China. Accuray Asia has a 49% ownership interest in the JV and the CIRC Subsidiary has a 51% ownership interest in the JV. In exchange for the 49% equity interest in the JV, the Company, through Accuray Asia, made in-kind capital contributions consisting of two full radiation oncology systems from the Company’s inventory in the quarter ended December 31, 2019. The investment is reported as an Investment in joint venture on our condensed consolidated balance sheets. The Company recognized a gain of $13.0 million related to the value of the capital contribution to the JV. This gain was recorded as non-operating, other income in the three months ended December 31, 2019. The Company is applying the equity method of accounting to its ownership interest in the JV as the Company has the ability to exercise significant influence over the JV but lacks controlling financial interest and is not the primary beneficiary. The Company recognizes revenue on sales to the JV in the current period, eliminating a portion of profit to the extent goods sold have not been sold through by the JV to an end customer at the end of each reporting period. The Company will recognize the 49% proportionate share of the JV income or loss on a one-quarter lag due to the timing of the availability of the JV’s financial records. The Company recorded revenue from sales to the JV of $2.6 million and $6.5 million for the three and six months ended December 31, 2019, respectively. As of December 31, 2019 the Company has no receivable balance from the JV.

Income Tax

Income Tax	6 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Tax	Note 15. Income Tax On a quarterly basis, the Company provides for income taxes based upon an estimated annual effective income tax rate. The Company recognized income tax expense of $0.7 million and $1.3 million for the three and six months ended December 31, 2019, respectively, primarily related to foreign taxes. The Company recognized an income tax expense of $0.5 million and $1.0 million for the three and six months ended December 31, 2018, respectively. Starting in fiscal year 2019, certain income earned by controlling foreign corporations (“CFCs”) must be included in the gross income of the CFC’s U.S. shareholder. The income required to be included in gross income is referred to as global intangible low tax income (“GILTI”) and is defined under IRC Section 951A as the excess of the shareholder’s net CFC tested income over the net deemed tangible income return. The GILTI inclusion amount is expected to be fully absorbed by net operating losses and is not expected to cause the Company to be in a U.S. taxable income position for fiscal year 2020. In addition to the GILTI provision, the Tax Act also enacted the Base Erosion and Anti-Abuse Tax (“BEAT”). The BEAT minimum tax under IRC Section 59A is applicable to the extent that the BEAT tax amount is greater than the regular corporate tax for a given year. This tax is applicable to companies with prior 3-year average annual gross receipts exceeding $500 million. The Company does not currently meet this threshold since its current average annual gross receipts are less than $500 million. The Company does not expect its unrecognized tax benefits of $16.3 million to change significantly over the next 12 months. Interest and penalties accrued on unrecognized tax benefits is recorded as a component of income tax expense.

The Company and its Significa_2

The Company and its Significant Accounting Policies (Policies)	6 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant inter-company transactions and balances have been eliminated in consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with United States generally accepted accounting principles (“GAAP”), pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and note disclosures have been condensed or omitted pursuant to such rules and regulations. The unaudited condensed consolidated financial statements have been prepared on the same basis as the annual financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair presentation of the periods presented. The results for the six months ended December 31, 2019 are not necessarily indicative of the results to be expected for the fiscal year ending June 30, 2020, or for any other future interim period or fiscal year. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and accompanying notes for the fiscal year ended June 30, 2019 included in the Company’s Annual Report on Form 10-K filed with the SEC on August 23, 2019.
Significant Accounting Policies	Significant Accounting Policies During the six months ended December 31, 2019, the Company adopted a new accounting policy related to equity method investments in connection with valuing its equity investment in the China joint venture. The equity method investments that the Company holds are equity securities in investees for which the Company has the ability to exercise significant influence over, but lacks a controlling financial interest in the investee. Equity method investments are measured at cost minus impairment, if any, plus or minus the Company’s share of the equity method investee income or loss. The Company’s proportionate share of the income or loss from the China joint venture, equity method investment is recognized on a one-quarter lag due to the timing of the availability of the China joint venture’s financial records. Profit earned by the Company to be eliminated until it is realized and such profits would generally be considered realized when the inventory has been sold through to third parties. Other than the policy adoptment noted above and the recent accounting pronouncements adopted and discussed below under Accounting Pronouncements Recently Adopted .

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements (Policies)	6 Months Ended
	Dec. 31, 2019
Accounting Pronouncement Recently Adopted
Accounting Pronouncements	Accounting Pronouncement Recently Adopted In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging. In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842),” which requires lessees to recognize on the balance sheet operating and financing lease liabilities and corresponding right-of-use assets. The Company adopted Topic 842 using the current period adjustment method as of July 1, 2019 and elected the transition option that allows the Company not to restate the comparative periods in its financial statements in the year of adoption. As a result, the Company had not changed previously disclosed amounts or provided additional disclosures for comparative periods. As of July 1, 2019 the right-of-use assets was $ 30.6 million and the respective lease liability was $ 34.5 million. The difference between the total right-of-use assets and total lease liabilities recorded as of July 1, 2019 is primarily due to the derecognition of deferred rent liabilities that were included in “Accrued expenses and other current liabilities” and “Other long-term liabilities , ” respectively, in the consolidated balance sheet as of June 30, 2019. The Company also elected the package of transition expedients available for expired or existing contracts, which allowed the Company to carryforward its historical assessment of (1) whether contracts are or contain leases, (2) lease classification and (3) initial direct costs. The Company elected to account for lease and non-lease components in its facility and car leases as a single lease component. As a policy election, for leases that, at commencement date, have a lease term of 12 months or less, the Company records expenses as incurred and does not recognize right-of-use assets and lease liabilities. The Company determines if an arrangement is or contains a lease at inception by evaluating various factors, including whether a vendor’s right to substitute an identified asset is substantive. Payments under its lease arrangements are primarily fixed, however, certain lease agreements contain variable payments, which are expensed as incurred and not included in the operating lease assets and liabilities. Lease classification is determined at the lease commencement date, on which the leased assets are made available for its use. Operating leases are included in “Operating lease right-of-use assets,” “Current portion of operating lease liabilities,” and “Operating lease liabilities, less current portion” in the condensed consolidated balance sheets. The Company did not have any financing leases in any of the periods presented. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent its obligation to make payments arising from the lease. Operating lease right-of-use assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments consist primarily of the fixed payments under the arrangement, less any lease incentives such as rent holidays. The Company uses an estimate of its incremental borrowing rate (IBR) based on the information available at the lease commencement date in determining the present value of lease payments, unless the implicit rate is readily determinable. In determining the appropriate IBR, the Company considers information including, but not limited to, its credit rating and the lease term. For leases which commenced prior to the adoption of Topic 842, the Company used the IBR on July 1, 2019. For each lease transaction which include a renewal option, Management needs to determine if it is reasonably certain to exercise it. Lease expense for lease payments is recognized on a straight-line basis over the lease term. In February 2018, the FASB issued ASU No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income,
Accounting Pronouncements Not Yet Effective
Accounting Pronouncements	Accounting Pronouncements Not Yet Effective In November 2018, the FASB issued ASU 2018-18, Collaborative Arrangements In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other-Internal-Use Software Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract The guidance will be effective for the Company in its first quarter of fiscal 2021. Early adoption is permitted. The Company has not yet decided whether it will early adopt and is currently evaluating the impact of the adoption of this standard on its consolidated financial statements and related disclosures. In June 2016, the FASB issued ASU No. 2016-13 Measurement of Credit Losses on Financial Instruments In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplification and reduce the cost of accounting for income taxes (“ASU 2019-12”). The amendments in ASU 2019-12 are intended to simplify various aspects related to accounting for income taxes. ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. ASU 2019-12 is effective for the Company beginning July 1, 2021 with early adoption permitted. The Company is currently evaluating the impact of adopting this new accounting guidance to the financial statements.

Revenue (Tables)

Revenue (Tables)	6 Months Ended
	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Summary of Contract with Customer, Asset and Liability	Changes in the contract assets and contract liabilities are as follows: December 31, 2019 June 30, 2019 (Dollars in thousands) Amount Amount Contract Assets: Unbilled accounts receivable – current (1) $ 11,530 $ 5,260 Interest receivable – current (2) 640 361 Long-term accounts receivable (3) 3,478 4,116 Interest receivable – non-current (3) 1,288 1,255 Contract Liabilities: Customer advances 18,231 20,395 Deferred revenue – current 79,599 78,332 Deferred revenue – non-current 27,242 26,639 (1) Included in accounts receivable on consolidated balance sheets (2) Included in prepaid expenses and other current assets on consolidated balance sheets ( 3 ) Included in other assets on consolidated balance sheets
Summary of Changes In Deferred Revenue From Contracts With Customers	Changes in deferred revenue from contracts with customers are as follows: Three Months Ended Six Months Ended (Dollars in thousands) December 31, 2019 December 31, 2019 Balance at beginning of period $ 105,869 $ 104,971 New billings 99,796 190,272 Recognition of deferred revenue from opening balance (15,753 ) (26,944 ) Recognition of new additions (83,072 ) (161,459 ) Balance at end of period $ 106,840 $ 106,840
Schedule of Remaining Performance Obligations related to Warranty	The following table represents the Company's remaining performance obligations related to long-term warranty and service as of December 31, 2019 and the estimated revenue expected to be recognized: Fiscal years of revenue recognition (Dollars in thousands) 2020 2021 2022 Thereafter Long-term warranty and service $ 17,914 $ 31,645 $ 19,200 $ 15,136

Supplemental Financial Inform_2

Supplemental Financial Information (Tables)	6 Months Ended
	Dec. 31, 2019
Supplemental Financial Information Disclosure [Abstract]
Schedule of financing receivables	A summary of the Company’s financing receivables is presented as follows (in thousands): December 31, 2019 Financed Service Contracts and Other Gross $ 14,105 Residual value — Unearned income (1,715 ) Allowance for credit loss (4,369 ) Total, net $ 8,021 Reported as: Current $ 4,301 Non-current 3,720 Total, net $ 8,021 June 30, 2019 Financed Service Contracts and Other Gross $ 13,288 Residual value — Unearned income (1,535 ) Allowance for credit loss (3,582 ) Total, net $ 8,171 Reported as: Current $ 3,902 Non-current 4,269 Total, net $ 8,171
Schedule of inventories	Inventories consisted of the following (in thousands): December 31, 2019 June 30, 2019 Raw materials $ 47,265 $ 40,966 Work-in-process 20,172 18,152 Finished goods 63,816 61,705 Inventories $ 131,253 $ 120,823
Schedule of property and equipment, net	Property and equipment, net consisted of the following (in thousands): December 31, 2019 June 30, 2019 Furniture and fixtures $ 2,828 $ 2,728 Computer and office equipment 11,073 11,183 Software 11,244 11,236 Leasehold improvements 25,847 25,741 Machinery and equipment 45,958 45,472 Construction in progress 2,260 1,658 99,210 98,018 Less: Accumulated depreciation (82,233 ) (80,896 ) Property and equipment, net $ 16,977 $ 17,122
Schedule of accumulated other comprehensive loss in the equity section	The components of accumulated other comprehensive loss in the equity section of the balance sheets are as follows (in thousands): December 31, 2019 June 30, 2019 Cumulative foreign currency translation adjustment $ 849 $ 990 Defined benefit pension obligation (1,000 ) (1,000 ) Accumulated other comprehensive loss $ (151 ) $ (10 )

Leases (Tables)

Leases (Tables)	6 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Schedule of Maturities of Operating Lease Liabilities	Maturities of operating lease liabilities as of December 31, 2019 are presented in the table below (in thousands): Year Ending June 30, Amount 2020 (remaining 6 months) $ 4,347 2021 8,214 2022 8,360 2023 8,772 2024 6,337 Thereafter 2,898 Total operating lease payments 38,928 Less: imputed interest (4,164 ) Present value of operating lease liabilities $ 34,764 Weighted average remaining lease term (in years) 4.36 Weighted average discount rate 5.36 %

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended
	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Schedule of goodwill	Activity related to goodwill consisted of the following (in thousands): December 31, 2019 June 30, 2019 Balance at the beginning of the period $ 57,770 $ 57,855 Currency translation (30 ) (85 ) Balance at the end of the period $ 57,740 $ 57,770
Schedule of carrying amount of acquired intangible assets, net	The Company’s carrying amount of acquired intangible assets, net, is as follows (in thousands): December 31, 2019 June 30, 2019 Useful Lives Gross Carrying Amount Accumulated Amortization Net Amount Gross Carrying Amount Accumulated Amortization Net Amount (in years) Patent license 7 $ 1,000 $ (393 ) $ 607 $ 1,000 $ (321 ) $ 679
Schedule of estimated future amortization expense of acquired intangible assets	The estimated future amortization expense of acquired intangible assets as of December 31, 2019 is as follows (in thousands): Year Ending June 30, Amount 2020 (remaining 6 months) $ 71 2021 143 2022 143 2023 143 2024 107 $ 607

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	6 Months Ended
	Dec. 31, 2019
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Schedule of gain (loss) associated with the Company's derivative financial instruments	The following table provides information about gain (loss) associated with the Company’s derivative financial instruments (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Foreign currency exchange gain (loss) on foreign contracts $ (694 ) $ 137 $ (577 ) $ 153 Foreign currency transactions gain (loss) 21 (81 ) (517 ) (610 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Summary of carrying values and estimated fair values of short-term and long-term debt	The following table summarizes the carrying value and estimated fair value of the Credit Facilities and the 3.75% Convertible Notes (in thousands): December 31, 2019 June 30, 2019 Carrying Value Fair Value Carrying Value Fair Value 3.75% Convertible Notes $ 74,522 $ 75,829 $ 72,730 $ 84,227 Term Loan Facility 84,060 84,060 58,849 58,849 Revolving Credit Facility 25,282 25,282 28,265 28,265 Total $ 183,864 $ 185,171 $ 159,844 $ 171,341

Debt (Tables)

Debt (Tables)	6 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of carrying values of all Debt	The following table presents the carrying value of the Credit Facilities and 3.75% Convertible Notes (the “Notes”) (in thousands): As of December 31, 2019 Revolving Credit Facility (1) 3.75% Convertible Notes Term Loan Facility Total Carrying amount of equity conversion component $ — $ 14,650 $ — $ 14,650 Principal amount of the Notes $ 25,282 $ 85,000 $ 89,093 $ 199,375 Unamortized debt costs — (2,318 ) (1,051 ) $ (3,369 ) Unamortized debt discount — (8,160 ) (3,982 ) $ (12,142 ) Net carrying amount $ 25,282 $ 74,522 $ 84,060 $ 183,864 Reported as: Short-term debt $ — Long-term debt 183,864 Total debt $ 183,864 (1) Unamortized debt costs of $1.0 million recorded in other assets on the consolidated balance sheet. As of June 30, 2019 Revolving Credit Facility 3.75% Convertible Notes Term Loan Facility Total Carrying amount of equity conversion component $ — $ 14,650 $ — $ 14,650 Principal amount of the Notes $ 28,265 $ 85,000 $ 63,031 $ 176,296 Unamortized debt costs — (2,687 ) (1,231 ) (3,918 ) Unamortized debt discount — (9,583 ) (2,951 ) (12,534 ) Net carrying amount $ 28,265 $ 72,730 $ 58,849 $ 159,844 Reported as: Short-term debt $ — Long-term debt 159,844 Total debt $ 159,844
Summary of interest expense on Notes and Credit Facilities	A summary of interest expense on the Notes and Credit Facilities is as follows (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Interest expense related to contractual interest coupon $ 3,296 $ 2,305 $ 6,158 $ 4,630 Interest expense related to amortization of debt discount 1,053 815 2,017 1,625 Interest expense related to amortization of debt issuance costs 332 383 663 765 $ 4,681 $ 3,503 $ 8,838 $ 7,020

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Summary of share-based compensation expenses by functional line item	The following table presents details of share-based compensation expenses by functional line item (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Cost of revenue $ 294 $ 380 $ 668 $ 811 Research and development 367 410 740 901 Selling and marketing 423 483 398 1,018 General and administrative 1,065 414 2,043 2,169 $ 2,149 $ 1,687 $ 3,849 $ 4,899

Net Income (Loss) Per Common _2

Net Income (Loss) Per Common Share (Tables)	6 Months Ended
	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of reconciliation of the numerator and denominator used in the calculation of basic and diluted net income (loss) per common share	A reconciliation of the numerator and denominator used in the calculation of basic and diluted net loss per common share follows (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Numerator: Net income (loss) $ 10,710 $ (4,640 ) $ 1,354 $ (13,846 ) Denominator: Weighted average shares outstanding - basic 89,517 87,237 89,145 86,858 Dilutive effect of potential common shares 762 — 950 — Weighted average shares outstanding - diluted 90,279 87,237 90,095 86,858 Basic net income (loss) per share $ 0.12 $ (0.05 ) $ 0.02 $ (0.16 ) Diluted net income (loss) per share $ 0.12 $ (0.05 ) $ 0.02 $ (0.16 )
Schedule of all potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per common share	The following table sets forth all potentially dilutive securities excluded from the computation in the table above because their effect would have been anti-dilutive (in thousands): As of December 31, 2019 2018 Stock options 6,062 5,587 RSUs, PSUs and MSUs 3,953 3,787 10,015 9,374

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Summary of Revenue by Geographic Region	Revenues attributed to a country or region is based on the shipping addresses of the Company’s customers. The following summarizes revenue by geographic region (in thousands): Three Months Ended December 31, Six Months Ended December 31, 2019 2018 2019 2018 Americas $ 32,393 $ 28,249 $ 61,822 $ 60,943 Europe, Middle East, India and Africa 33,999 41,941 65,599 77,976 Asia Pacific 14,815 18,675 28,882 30,852 Japan 17,619 13,453 32,100 28,376 Total $ 98,826 $ 102,318 $ 188,403 $ 198,147
Schedule of Geographic Areas in Which the Company has Long Lived Tangible Assets	Information regarding geographic areas in which the Company has long-lived tangible assets is as follows (in thousands): December 31, June 30, 2019 2019 Americas $ 13,996 $ 13,853 Europe, Middle East, India and Africa $ 429 575 Asia Pacific 1,232 1,419 Japan 1,320 1,275 Total $ 16,977 $ 17,122

Recent Accounting Pronounceme_3

Recent Accounting Pronouncements - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jul. 01, 2019
Operating lease right of use assets	$ 31,110
Operating lease liabilities	$ 34,764
ASU 2016-02
Operating lease right of use assets		$ 30,600
Operating lease liabilities		$ 34,500

Revenue -Summary of Contract wi

Revenue -Summary of Contract with Customer, Asset and Liability (Details) - USD ($) $ in Thousands		Dec. 31, 2019	Jun. 30, 2019
Contract Assets:
Unbilled accounts receivable - current	[1]	$ 11,530	$ 5,260
Interest receivable – current	[2]	640	361
Long Term Accounts Receivable	[3]	3,478	4,116
Interest receivable - non-current	[3]	1,288	1,255
Contract Liabilities:
Customer advances		18,231	20,395
Deferred revenue – current		79,599	78,332
Deferred revenue – non-current		$ 27,242	$ 26,639
[1]	Included in accounts receivable on consolidated balance sheets
[2]	Included in prepaid expenses and other current assets on consolidated balance sheets
[3]	Included in other assets on consolidated balance sheets

Revenue - Summary of Revenue fr

Revenue - Summary of Revenue from Contract with Customer (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Dec. 31, 2019	Dec. 31, 2019
Revenue From Contract With Customer [Abstract]
Balance at beginning of period	$ 105,869	$ 104,971
New billings	99,796	190,272
Recognition of deferred revenue from opening balance	(15,753)	(26,944)
Recognition of new additions	(83,072)	(161,459)
Balance at end of period	$ 106,840	$ 106,840

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2019
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations amount	$ 935.4		$ 935.4
Percentage of changes in operating results on entity's revenue			14.00%
Capitalized contract cost, amortization period	5 years		5 years
Capitalized costs to obtain a contract	$ 9.1		$ 9.1		$ 8.4
Impairment loss	0		0.1
Capitalized contract cost, amortization	0.5	$ 0.4	1	$ 1.3
Long-term warranty and service
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations amount	83.9		83.9
Performance Obligations Other Than Warrant
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations amount	$ 851.5		$ 851.5

Revenue - Schedule of Remaining

Revenue - Schedule of Remaining Performance Obligations related to Warranty (Details) - Long-term warranty and service $ in Thousands	Dec. 31, 2019USD ($)
2020	$ 17,914
2021	31,645
2022	19,200
Thereafter	$ 15,136

Revenue - Additional Informat_2

Revenue - Additional Information (Details1)	Dec. 31, 2019
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations recognized period	12 months
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2021-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations recognized period	30 months
Remaining performance obligations percentage	14.00%
Minimum | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations percentage	19.00%
Maximum | Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date: 2020-01-01
Revenue Remaining Performance Obligation Expected Timing Of Satisfaction [Line Items]
Remaining performance obligations percentage	28.00%

Supplemental Financial Inform_3

Supplemental Financial Information - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2019
Financing receivables
Accounts receivable with contractual maturities	$ 3.4		$ 3.4		$ 4.3
Allowance for credit loss	4.4		4.4		$ 3.6
Property and equipment, net
Depreciation expense	$ 1.8	$ 2	$ 3.7	$ 4.1

Supplemental Financial Inform_4

Supplemental Financial Information - Summary of Financing Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Financing receivables
Allowance for credit loss	$ (4,400)	$ (3,600)
Non-current	3,400	4,300
Financed Service Contracts and Other
Financing receivables
Gross	14,105	13,288
Unearned income	(1,715)	(1,535)
Allowance for credit loss	(4,369)	(3,582)
Total, net	8,021	8,171
Current	4,301	3,902
Non-current	$ 3,720	$ 4,269

Supplemental Financial Inform_5

Supplemental Financial Information - Summary of Inventories (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Inventory Net [Abstract]
Raw materials	$ 47,265	$ 40,966
Work-in-process	20,172	18,152
Finished goods	63,816	61,705
Inventories	$ 131,253	$ 120,823

Supplemental Financial Inform_6

Supplemental Financial Information - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Property and equipment, net
Property and equipment, gross	$ 99,210	$ 98,018
Less: Accumulated depreciation	(82,233)	(80,896)
Property and equipment, net	16,977	17,122
Furniture and Fixtures
Property and equipment, net
Property and equipment, gross	2,828	2,728
Computer and Office Equipment
Property and equipment, net
Property and equipment, gross	11,073	11,183
Software
Property and equipment, net
Property and equipment, gross	11,244	11,236
Leasehold Improvements
Property and equipment, net
Property and equipment, gross	25,847	25,741
Machinery and Equipment
Property and equipment, net
Property and equipment, gross	45,958	45,472
Construction in Progress
Property and equipment, net
Property and equipment, gross	$ 2,260	$ 1,658

Supplemental Financial Inform_7

Supplemental Financial Information - Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Accumulated Other Comprehensive Income (Loss)
Cumulative foreign currency translation adjustment	$ 849	$ 990
Defined benefit pension obligation	(1,000)	(1,000)
Accumulated other comprehensive loss	$ (151)	$ (10)

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Dec. 31, 2019	Dec. 31, 2019
Leases [Abstract]
Operating lease costs	$ 2.4	$ 4.7
Cash paid for amounts included in the measurement of operating lease liabilities	2.4	4.7
Operating lease liabilities arising from obtaining operating right of-use assets	$ 3.5	$ 3.7

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020 (remaining 6 months)	$ 4,347
2021	8,214
2022	8,360
2023	8,772
2024	6,337
Thereafter	2,898
Total operating lease payments	38,928
Less: imputed interest	(4,164)
Present value of operating lease liabilities	$ 34,764
Weighted average remaining lease term (in years)	4 years 4 months 9 days
Weighted average discount rate	5.36%

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2019	Jun. 30, 2019
Changes in the carrying amount of goodwill
Balance at the beginning of the period	$ 57,770	$ 57,855
Currency translation	(30)	(85)
Balance at the end of the period	$ 57,740	$ 57,770

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2017
Finite Lived Intangible Assets [Line Items]
Impairment of goodwill	$ 0
Amortization expense	$ 40,000	$ 30,000	$ 70,000	$ 70,000
Patent license
Finite Lived Intangible Assets [Line Items]
Useful Lives			7 years		7 years

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Schedule of Carrying Amount of Acquired Intangible Assets, Net (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2019	Jun. 30, 2017	Jun. 30, 2019
Finite Lived Intangible Assets [Line Items]
Net Amount	$ 607		$ 679
Patent license
Finite Lived Intangible Assets [Line Items]
Useful Lives	7 years	7 years
Gross Carrying Amount	$ 1,000		1,000
Accumulated Amortization	(393)		(321)
Net Amount	$ 607		$ 679

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Schedule of Estimated Future Amortization Expense of Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Estimated future amortization expense of purchased intangible assets
2020 (remaining 6 months)	$ 71
2021	143
2022	143
2023	143
2024	107
Net Amount	$ 607	$ 679

Derivative Financial Instrume_3

Derivative Financial Instruments - Additional Information (Details) - contract	Dec. 31, 2019	Jun. 30, 2019
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Outstanding foreign currency contracts (number of contracts)	0	0

Derivative Financial Instrume_4

Derivative Financial Instruments - Schedule of Gain (Loss) Associated with the Company's Derivative Financial Instruments (Details) - Other expense, net - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Foreign currency exchange gain (loss) on foreign contracts	$ 21	$ (81)	$ (517)	$ (610)
Foreign contracts
Foreign currency exchange gain (loss) on foreign contracts	$ (694)	$ 137	$ (577)	$ 153

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019	Aug. 31, 2017
Financial assets
Cash and cash equivalents	$ 96,420	$ 76,798
3.75% Convertible Notes
Financial assets
Interest rate (as a percent)	3.75%	3.75%	3.75%

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Carrying Value and Estimated Fair Value of all Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Carrying Value
Fair value measurement
Long term debt	$ 183,864	$ 159,844
Fair Value
Fair value measurement
Long term debt	185,171	171,341
Non-recurring basis | Carrying Value | Level 2 | 3.75% Convertible Notes
Fair value measurement
Long term debt	74,522	72,730
Non-recurring basis | Fair Value | Level 2 | 3.75% Convertible Notes
Fair value measurement
Long term debt	75,829	84,227
Term loan | Non-recurring basis | Carrying Value | Level 2
Fair value measurement
Long term debt	84,060	58,849
Term loan | Non-recurring basis | Fair Value | Level 2
Fair value measurement
Long term debt	84,060	58,849
Revolving Credit Facility | Non-recurring basis | Carrying Value | Level 2
Fair value measurement
Long term debt	25,282	28,265
Revolving Credit Facility | Non-recurring basis | Fair Value | Level 2
Fair value measurement
Long term debt	$ 25,282	$ 28,265

Fair Value Measurements - Sum_2

Fair Value Measurements - Summary of Carrying Value and Estimated Fair Value of all Debt (Parenthetical) (Details)	Dec. 31, 2019	Jun. 30, 2019	Aug. 31, 2017
3.75% Convertible Notes
Fair value measurement
Interest rate (as a percent)	3.75%	3.75%	3.75%

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - Bank Guarantees - USD ($) $ in Millions	6 Months Ended
	Dec. 31, 2019	Jun. 30, 2019
Loss Contingencies [Line Items]
Guarantor obligations, term	two 60-month
Bank guarantees	$ 0.7	$ 0.7

Debt - Additional Information (

Debt - Additional Information (Details)

Jun. 14, 2017USD ($)

Aug. 31, 2019USD ($)

Jul. 31, 2019

May 31, 2019USD ($)

Apr. 30, 2019

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Mar. 31, 2019

Jun. 30, 2018

Dec. 31, 2019USD ($)$ / shares

Jun. 30, 2019USD ($)

Aug. 31, 2017USD ($)

Apr. 30, 2014

Feb. 28, 2013

Debt

Common stock value

$ 90,000

$ 89,000

Principal amount of the Notes

199,375,000

176,296,000

Debt discount costs

12,142,000

12,534,000

Minimum

Debt

Fixed Charge Coverage Ratio

50.00%

75.00%

Revolving Credit Facility

Debt

Principal amount of the Notes

25,282,000

[1]

28,265,000

Initial borrowing capacity

$ 52,000,000

Minimum drawn balance (as a percent)

30.00%

Outstanding revolving credit facility

$ 25,300,000

90-day LIBOR | Revolving Credit Facility

Debt

Interest rate determination basis

90-day LIBOR

Variable rate (as a percent)

4.50%

3.50%

4.50%

Repurchase

Debt

Repurchase/Retirement of existing notes

$ 28,000,000

Revolving Credit Agreement | Revolving Credit Facility

Debt

Reduced borrowing capacity

$ 32,000,000

Term Loan Facility due December 2022

Debt

Principal amount of the Notes

$ 89,093,000

63,031,000

Debt discount costs

$ 3,982,000

$ 2,951,000

Term Loan Facility due December 2022 | Term loan

Debt

Initial term loan borrowing capacity

40,000,000

Additional term loan borrowing capacity

$ 20,000,000

Loan prepayment fees for first year (percentage)

3.00%

Loan prepayment fees for second year (percentage)

2.00%

Loan prepayment fees for third year (percentage)

1.00%

Term of loan (in months)

60 months

Term of interest payable (in months)

24 months

Administrative fee payable on term loan as a percentage

0.25%

Final payment of administrative fee payable on term loan as a percentage

4.00%

Debt instrument amount withdrawn

$ 5,000,000

Debt instrument scheduled commitment extended termination date

Jun. 30, 2019

Debt instrument remaining unfunded commitment amount

$ 15,000,000

Term Loan Facility due December 2022 | 90-day LIBOR | Term loan

Debt

Interest rate determination basis

90-day LIBOR

Variable rate (as a percent)

6.75%

Term Loan Facility Due May 2024 | Term loan

Debt

Debt instrument increased commitment amount

$ 25,000,000

$ 500,000

Debt discount costs

$ 1,600,000

$ 1,500,000

Term Loan Facility Due May 2024 | 90-day LIBOR | Term loan

Debt

Interest rate determination basis

90-day LIBOR

Variable rate (as a percent)

6.75%

5.50%

5.50%

6.75%

3.50% Convertible Notes

Debt

Interest rate (as a percent)

3.50%

3.50% Series A Convertible Senior Notes

Debt

Interest rate (as a percent)

3.50%

3.75% Convertible Senior Notes due 2022

Debt

Interest rate (as a percent)

3.75%

3.75%

3.75%

Conversion rate, number of shares to be issued per $1000 of principal amount (in shares)

174.8252

Principal amount used for debt instrument conversion ratio

$ 1,000

Conversion price (in dollars per share) | $ / shares

$ 5.72

Aggregate principal amount of debt issued

$ 85,000,000

Repurchase price, as a percentage of the principal amount, in the event of a fundamental change, as defined in Indenture

100.00%

Principal amount of the Notes

$ 85,000,000

$ 85,000,000

Debt discount costs

$ 8,160,000

$ 9,583,000

3.75% Convertible Senior Notes due 2022 | Exchange

Debt

Aggregate principal amount of debt issued

53,000,000

3.75% Convertible Senior Notes due 2022 | Repurchase

Debt

Aggregate principal amount of debt issued

32,000,000

3.50% Convertible Notes due 2018 and 3.5% Series A Senior Notes due February 2018 | Exchange

Debt

Aggregate principal amount of debt issued

$ 47,000,000

[1]

Unamortized debt costs of $1.0 million recorded in other assets on the consolidated balance sheet.

Debt - Schedule of Carrying Val

Debt - Schedule of Carrying Values of All Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019		Jun. 30, 2019
Debt
Carrying amount of equity conversion component	$ 14,650		$ 14,650
Principal amount of the Notes	199,375		176,296
Unamortized debt costs	(3,369)		(3,918)
Unamortized debt discount	(12,142)		(12,534)
Net carrying amount	183,864		159,844
Reported as:
Long-term debt	183,864		159,844
Net carrying amount	183,864		159,844
Revolving Credit Facility
Debt
Principal amount of the Notes	25,282	[1]	28,265
Net carrying amount	25,282	[1]	28,265
Reported as:
Net carrying amount	25,282	[1]	28,265
3.75% Convertible Senior Notes due 2022
Debt
Carrying amount of equity conversion component	14,650		14,650
Principal amount of the Notes	85,000		85,000
Unamortized debt costs	(2,318)		(2,687)
Unamortized debt discount	(8,160)		(9,583)
Net carrying amount	74,522		72,730
Reported as:
Net carrying amount	74,522		72,730
Term Loan Facility due December 2022
Debt
Principal amount of the Notes	89,093		63,031
Unamortized debt costs	(1,051)		(1,231)
Unamortized debt discount	(3,982)		(2,951)
Net carrying amount	84,060		58,849
Reported as:
Net carrying amount	$ 84,060		$ 58,849
[1]	Unamortized debt costs of $1.0 million recorded in other assets on the consolidated balance sheet.

Debt - Schedule of Carrying V_2

Debt - Schedule of Carrying Values of All Debt (Parenthetical) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Debt
Unamortized debt costs	$ 3,369	$ 3,918
Revolving Credit Facility | Other Assets
Debt
Unamortized debt costs	$ 1,000

Debt - Summary of Interest Expe

Debt - Summary of Interest Expense on Notes and Credit Facilities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Interest expense related to contractual interest coupon	$ 3,296	$ 2,305	$ 6,158	$ 4,630
Interest expense related to amortization of debt discount	1,053	815	2,017	1,625
Interest expense related to amortization of debt issuance costs	332	383	663	765
Total interest expense recognized	$ 4,681	$ 3,503	$ 8,838	$ 7,020

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Share-Based Compensation Expenses by Functional Line Item (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Share-based compensation expenses
Share-based compensation expense	$ 2,149	$ 1,687	$ 3,849	$ 4,899
Cost of revenue
Share-based compensation expenses
Share-based compensation expense	294	380	668	811
Research and development
Share-based compensation expenses
Share-based compensation expense	367	410	740	901
Selling and marketing
Share-based compensation expenses
Share-based compensation expense	423	483	398	1,018
General and administrative
Share-based compensation expenses
Share-based compensation expense	$ 1,065	$ 414	$ 2,043	$ 2,169

Net Income (Loss) Per Common _3

Net Income (Loss) Per Common Share - Schedule of reconciliation of the numerator and denominator used in the calculation of basic and diluted net income (loss) per common share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended				6 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018
Numerator:
Net income (loss)	$ 10,710	$ (9,356)	$ (4,640)	$ (9,206)	$ 1,354	$ (13,846)
Weighted average common shares used in computing net loss per share:
Weighted average shares outstanding - basic	89,517		87,237		89,145	86,858
Dilutive effect of potential common shares	762				950
Weighted average shares outstanding - diluted	90,279		87,237		90,095	86,858
Basic net income (loss) per share	$ 0.12		$ (0.05)		$ 0.02	$ (0.16)
Diluted net income (loss) per share	$ 0.12		$ (0.05)		$ 0.02	$ (0.16)

Net Income (Loss) Per Common _4

Net Income (Loss) Per Common Share - Additional Information (Details) - 3.75% Convertible Senior Notes due 2022 - shares shares in Millions	6 Months Ended
	Dec. 31, 2019	Jun. 30, 2019	Aug. 31, 2017
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Interest rate (as a percent)	3.75%	3.75%	3.75%
Common stock not included in the calculation of potentially diluted shares	14.9

Net Income (Loss) Per Common _5

Net Income (Loss) Per Common Share - Schedule of all potentially dilutive securities excluded from the computation of basic and diluted net income (loss) per common share (Details) - shares shares in Thousands	6 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted net income (loss) per share (in shares)	10,015	9,374
Stock options
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted net income (loss) per share (in shares)	6,062	5,587
RSUs, PSUs and MSUs
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from the computation of diluted net income (loss) per share (in shares)	3,953	3,787

Segment Information - Additiona

Segment Information - Additional Information (Details)	6 Months Ended
	Dec. 31, 2019segment
Segment Reporting [Abstract]
Number of operating segments	1
Number of reportable segments	1

Segment Information - Summary o

Segment Information - Summary of Revenue by Geographic Region (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Segment Information
Total net revenue	[1]	$ 98,826	$ 102,318	$ 188,403	$ 198,147
Americas
Segment Information
Total net revenue		32,393	28,249	61,822	60,943
Europe, Middle East, India and Africa
Segment Information
Total net revenue		33,999	41,941	65,599	77,976
Asia Pacific
Segment Information
Total net revenue		14,815	18,675	28,882	30,852
Japan
Segment Information
Total net revenue		$ 17,619	$ 13,453	$ 32,100	$ 28,376
[1]	Includes sales to the China joint venture, an equity method investment of $2,643 and $6,460 for the three and six months ended December 31, 2019 and $0 for both the three and six months ended December 31, 2018, respectively. See Note 14.

Segment Information - Schedule

Segment Information - Schedule of Geographic Areas in Which the Company has Long-Lived Tangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jun. 30, 2019
Segment Information
Long lived tangible assets	$ 16,977	$ 17,122
Americas
Segment Information
Long lived tangible assets	13,996	13,853
Europe, Middle East, India and Africa
Segment Information
Long lived tangible assets	429	575
Asia Pacific
Segment Information
Long lived tangible assets	1,232	1,419
Japan
Segment Information
Long lived tangible assets	$ 1,320	$ 1,275

Joint Venture - Additional Info

Joint Venture - Additional Information (Details) - USD ($)		3 Months Ended		6 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Jan. 31, 2019
Schedule Of Equity Method Investments [Line Items]
Gain on contribution to joint venture				$ 12,964,000	$ 0
Total net revenue	[1]	$ 98,826,000	$ 102,318,000	188,403,000	198,147,000
CNNC Accuray (Tianjin) Medical Technology Co. Ltd
Schedule Of Equity Method Investments [Line Items]
Total net revenue		2,643,000	$ 0	6,460,000	$ 0
Accounts receivable from Joint Venture		0		$ 0
Accuray Asia
Schedule Of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture						49.00%
Gain on contribution to joint venture		$ 13,000,000
Proportion of recognizing joint venture income or loss				49.00%
CIRC Subsidiary
Schedule Of Equity Method Investments [Line Items]
Percentage of ownership interest in joint venture						51.00%
[1]	Includes sales to the China joint venture, an equity method investment of $2,643 and $6,460 for the three and six months ended December 31, 2019 and $0 for both the three and six months ended December 31, 2018, respectively. See Note 14.

Income Tax - Additional Informa

Income Tax - Additional Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Dec. 31, 2019USD ($)Year	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)Year	Dec. 31, 2018USD ($)
Income Taxes [Line Items]
Income tax expense	$ 679	$ 451	$ 1,316	$ 986
Number of prior years with gross receipt eligible for BEAT minimum tax | Year	3		3
Unrecognized tax benefits	$ 16,300		$ 16,300
Subsequent period within which no material changes in unrecognized tax benefits are expected			12 months
Minimum
Income Taxes [Line Items]
Average annual prior gross receipts threshhold amount for exemption from base erosion and anti abuse tax			$ 500,000
Foreign
Income Taxes [Line Items]
Income tax expense	$ 700	$ 500	$ 1,300	$ 1,000