Super Micro Computer (SMCI) 10-Q 16 Nov 15 2016 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Sep. 30, 2015	Oct. 28, 2015
Document And Entity Information [Abstract]
Entity Registrant Name	Super Micro Computer, Inc.
Entity Central Index Key	1,375,365
Current Fiscal Year End Date	--06-30
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2015
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,016
Amendment Flag	false
Entity Common Stock, Shares Outstanding		47,589,491

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Current assets:
Cash and cash equivalents	$ 110,894	$ 95,442
Accounts receivable, net of allowances of $1,438 and $1,628 at September 30, 2015 and June 30, 2015, respectively (including amounts receivable from a related party of $11,974 and $13,186 at September 30, 2015 and June 30, 2015, respectively)	297,078	322,594
Inventory	461,371	463,493
Deferred income taxes-current	18,712	17,863
Prepaid income taxes	2,391	7,507
Prepaid expenses and other current assets	7,796	7,516
Total current assets	898,242	914,415
Long-term investments	2,633	2,633
Property, plant and equipment, net	169,149	163,038
Deferred income taxes-noncurrent	5,816	4,497
Other assets	6,147	5,226
Total assets	1,081,987	1,089,809
Current liabilities:
Accounts payable (including amounts due to a related party of $55,886 and $59,015 at September 30, 2015 and June 30, 2015, respectively)	263,223	299,774
Accrued liabilities	50,169	46,743
Income taxes payable	11,045	14,111
Short-term debt and current portion of long-term debt	94,574	93,479
Total current liabilities	419,011	454,107
Long-term debt-net of current portion	233	933
Other long-term liabilities	24,629	15,684
Total liabilities	$ 443,873	$ 470,724
Commitments and contingencies (Note 10)
Stockholders’ equity:
Common stock and additional paid-in capital, $0.001 par value Authorized shares: 100,000,000 Issued shares: 48,022,874 and 47,873,744 at September 30, 2015 and June 30, 2015 respectively	$ 252,426	$ 247,081
Treasury stock (at cost), 445,028 shares at September 30, 2015 and June 30, 2015	(2,030)	(2,030)
Accumulated other comprehensive loss	(98)	(80)
Retained earnings	387,649	373,950
Total Super Micro Computer, Inc. stockholders’ equity	637,947	618,921
Noncontrolling interest	167	164
Total stockholders’ equity	638,114	619,085
Total liabilities and stockholders’ equity	$ 1,081,987	$ 1,089,809

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Current assets:
Accounts receivable, allowances	$ 1,438	$ 1,628
Accounts receivable, related party	11,974	13,186
Current liabilities:
Accounts payable, related party	$ 55,886	$ 59,015
Stockholders' Equity
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	48,022,874	47,873,744
Treasury stock, shares (in shares)	445,028	445,028

Condensed Consolidated Statemen

Condensed Consolidated Statements Of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Net sales (including related party sales of $5,220 and $26,578 in the three months ended September 30, 2015 and 2014, respectively)	$ 519,618	$ 443,322
Cost of sales (including related party purchases of $59,261 and $54,403 in the three months ended September 30, 2015 and 2014, respectively)	447,403	374,129
Gross profit	72,215	69,193
Operating expenses:
Research and development	28,326	21,509
Sales and marketing	14,249	11,002
General and administrative	8,200	5,056
Total operating expenses	50,775	37,567
Income from operations	21,440	31,626
Interest and other income, net	87	35
Interest expense	(324)	(196)
Income before income tax provision	21,203	31,465
Income tax provision	7,504	10,602
Net income	$ 13,699	$ 20,863
Net income per common share:
Basic (in dollars per share)	$ 0.29	$ 0.46
Diluted (in dollars per share)	$ 0.27	$ 0.42
Weighted-average shares used in calculation of net income per common share:
Basic (in shares)	47,517	45,473
Diluted (in shares)	51,352	49,687

Condensed Consolidated Stateme5

Condensed Consolidated Statements Of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Net sales, related party sales	$ 5,220	$ 26,578
Cost of sales, related party purchases	$ 59,261	$ 54,403

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Statement of Comprehensive Income [Abstract]
Net income	$ 13,699	$ 20,863
Other comprehensive income, net of tax:
Foreign currency translation loss	(18)	(3)
Unrealized gains (loss) on investments	0	0
Total other comprehensive loss	(18)	(3)
Comprehensive income	$ 13,681	$ 20,860

Condensed Consolidated Stateme7

Condensed Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
OPERATING ACTIVITIES:
Net income	$ 13,699	$ 20,863
Reconciliation of net income to net cash provided by operating activities:
Depreciation and amortization	2,753	1,847
Stock-based compensation expense	3,876	2,980
Excess tax benefits from stock-based compensation	(134)	(705)
Allowance for doubtful accounts	98	(54)
Provision for inventory	1,718	1,660
Exchange gain	(2,007)	(235)
Deferred income taxes	(2,221)	973
Changes in operating assets and liabilities:
Accounts receivable, net (including changes in related party balances of $1,212 and $(1,795) during the three months ended September 30, 2015 and 2014, respectively)	25,418	18,422
Inventory	404	(27,364)
Prepaid expenses and other assets	(1,247)	1,547
Accounts payable (including changes in related party balances of $(3,129) and $(3,824) during the three months ended September 30, 2015 and 2014, respectively)	(37,652)	2,131
Income taxes payable, net	2,966	6,726
Accrued liabilities	3,686	(1,903)
Other long-term liabilities	8,949	158
Net cash provided by operating activities	20,306	27,046
INVESTING ACTIVITIES:
Restricted cash	(3)	10
Purchases of property, plant and equipment	(7,662)	(2,766)
Net cash used in investing activities	(7,665)	(2,756)
FINANCING ACTIVITIES:
Proceeds from exercise of stock options	951	4,485
Minimum tax withholding paid on behalf of employees for restricted stock units	(196)	0
Excess tax benefits from stock-based compensation	134	705
Proceeds from debt	4,700	0
Repayment of debt	(2,900)	(8,500)
Payment of obligations under capital leases	(39)	(28)
Payments under receivable financing arrangements	(37)	(4)
Net cash provided by (used in) financing activities	2,613	(3,342)
Effect of exchange rate fluctuations on cash	198	(308)
Net increase in cash and cash equivalents	15,452	20,640
Cash and cash equivalents at beginning of period	95,442	96,872
Cash and cash equivalents at end of period	110,894	117,512
Supplemental disclosure of cash flow information:
Cash paid for interest	298	202
Cash paid for taxes, net of refunds	5,736	3,123
Non-cash investing and financing activities:
Equipment purchased under capital leases	42	256
Accrued costs for property, plant and equipment purchases	$ 5,735	$ 2,976

Condensed Consolidated Stateme8

Condensed Consolidated Statements Of Cash Flows (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Net cash provided by (used in) operating activities
Accounts receivable, changes in related party balances	$ 1,212	$ (1,795)
Accounts payable, changes in related party balances	$ (3,129)	$ (3,824)

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Organization Super Micro Computer, Inc. (“Super Micro Computer”) was incorporated in 1993. Super Micro Computer is a global leader in server technology and green computing innovation. Super Micro Computer develops and provides high performance server solutions based upon an innovative, modular and open-standard architecture. Super Micro Computer has operations primarily in San Jose, California, the Netherlands, Taiwan, China and Japan. Basis of Presentation The condensed consolidated financial statements reflect the condensed consolidated balance sheets, results of operations, comprehensive income and cash flows of Super Micro Computer, Inc. and its wholly-owned subsidiaries (collectively, the “Company”). All intercompany accounts and transactions have been eliminated in consolidation. The unaudited condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and include the accounts of the Company and its wholly-owned subsidiaries. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended June 30, 2015 included in its Annual Report on Form 10-K, as filed with the SEC (the “Annual Report”). The unaudited condensed consolidated financial statements included herein reflect all adjustments, including normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated financial position, results of operations and cash flows for the periods presented. The condensed consolidated results of operations for the three months ended September 30, 2015 are not necessarily indicative of the results that may be expected for future quarters or for the fiscal year ending June 30, 2016 . The Company consolidates its investment in Super Micro Asia Science and Technology Park, Inc. as it is a variable interest entity and the Company is the primary beneficiary. The noncontrolling interest is presented as a separate component from the Company's equity in the equity section of the condensed consolidated balance sheets. Net income attributable to the noncontrolling interest is not presented separately in the condensed consolidated statements of operations and is included in the general and administrative expenses as the amount is not material for any of the fiscal periods presented. Fair Value of Financial Instruments The Company accounts for certain assets and liabilities at fair value. Accounts receivable and accounts payable are carried at cost, which approximates fair value due to the short maturity of these instruments. Cash equivalents and long-term investments are carried at fair value. Short-term and long-term debt is carried at amortized cost, which approximates its fair value based on borrowing rates currently available to the Company for loans with similar terms. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. The Company categorizes each of its fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: • Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; • Level 2 - Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly; and • Level 3 - Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable. Net Income Per Common Share The Company's basic earnings per share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options and unvested restricted stock units (“RSUs”). The dilutive effect of potentially dilutive securities is reflected in diluted earnings per share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. Additionally, the exercise of employee stock options and the vesting of restricted stock units results in a further dilutive effect on net income per share. Adoption of New Accounting Pronouncements In May 2014, the FASB issued new accounting guidance related to revenue recognition. This new standard replaces all current U.S. GAAP guidance on revenue, eliminates all industry-specific guidance and provides a unified model in determining when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance can be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The new standard is effective for the Company on July 1, 2018. The Company is currently evaluating the effect the guidance will have on the Company's financial statement disclosures, results of operations and financial position. In April 2015, the FASB issued new accounting guidance related to presentation of debt issue costs. The new standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued new accounting guidance related to presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. The new standard clarified that an entity may defer and present debt issuing costs associated with line-of-credit arrangements as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The new standard is effective for the Company on July 1, 2016. The Company is currently evaluating the effect the guidance will have on the Company's financial statement disclosures, results of operations and financial position. In July 2015, the FASB issued authoritative guidance related to inventory measurement. The new standard requires entities to measure inventory at the lower of cost and net realizable value thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. The new standard is effective for the Company on July 1, 2017. The Company is currently evaluating the effect the guidance will have on the Company's financial statement disclosures, results of operations and financial position.

Stock-based Compensation and St

Stock-based Compensation and Stockholders' Equity	3 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation and Stockholders' Equity	Stock-based Compensation and Stockholders’ Equity Equity Incentive Plan The authorized number of shares that may be issued under the Company's 2006 Equity Incentive Plan (the "2006 Plan") automatically increases on July 1 each year through 2016, by an amount equal to (a) 3.0% of shares of stock issued and outstanding on the immediately preceding June 30, or (b) a lesser amount determined by the Board of Directors. The exercise price per share for incentive stock options granted to employees owning shares representing more than 10% of the Company at the time of grant cannot be less than 110% of the fair value of the underlying share on grant date. Nonqualified stock options and incentive stock options granted to all other persons shall be granted at a price not less than 100% of the fair value. Options generally expire ten years after the date of grant. Stock options and restricted stock units vest over four years ; 25% at the end of one year and one sixteenth per quarter thereafter . As of September 30, 2015 , the Company had 1,731,305 authorized shares available for future issuance under the 2006 Plan. Determining Fair Value Valuation and amortization method—The Company estimates the fair value of stock options granted using the Black-Scholes-option-pricing formula and a single option award approach. The fair value of restricted stock units is based on the closing market price of the Company's common stock on the date of grant. This fair value is then amortized ratably over the requisite service periods of the awards, which is generally the vesting period. Expected Term—The Company’s expected term represents the period that the Company’s stock-based awards are expected to be outstanding and was determined based on a combination of the Company's peer group and the Company's historical experience. Expected Volatility—Expected volatility is based on a combination of the Company's implied and historical volatility. Expected Dividend—The Black-Scholes valuation model calls for a single expected dividend yield as an input and the Company has no plans to pay dividends. Risk-Free Interest Rate—The risk-free interest rate used in the Black-Scholes valuation method is based on the U.S. Treasury zero coupon issues in effect at the time of grant for periods corresponding with the expected term of option. Estimated Forfeitures—The estimated forfeiture rate is based on the Company’s historical forfeiture rates and the estimate is revised in subsequent periods if actual forfeitures differ from the estimate. The fair value of stock option grants for the three months ended September 30, 2015 and 2014 was estimated on the date of grant using the Black-Scholes option pricing model with the following assumptions: Three Months Ended September 30, 2015 2014 Risk-free interest rate 1.57 % 1.76 % Expected life 5.33 years 5.44 years Dividend yield — % — % Volatility 47.06 % 46.93 % Weighted-average fair value $ 11.64 $ 11.75 The following table shows total stock-based compensation expense included in the condensed consolidated statements of operations for the three months ended September 30, 2015 (in thousands): Three Months Ended September 30, 2015 2014 Cost of sales $ 240 $ 207 Research and development 2,402 1,896 Sales and marketing 404 365 General and administrative 830 512 Stock-based compensation expense before taxes 3,876 2,980 Income tax impact (285 ) (607 ) Stock-based compensation expense, net $ 3,591 $ 2,373 The cash flows resulting from the tax benefits for tax deductions resulting from the exercise of stock options in excess of the compensation expense recorded for those options (excess tax benefits) issued or modified since July 1, 2006 are classified as cash from financing activities. Excess tax benefits for stock options issued prior to July 1, 2006 are classified as cash from operating activities. The Company had $ 714,000 and $ 915,000 of excess tax benefits recorded in additional paid-in capital in the three months ended September 30, 2015 and 2014 , respectively. The Company had excess tax benefits classified as cash from financing activities of $ 134,000 and $ 705,000 in the three months ended September 30, 2015 and 2014 , respectively, for options issued since July 1, 2006. As of September 30, 2015 , the Company’s total unrecognized compensation cost related to non-vested stock-based awards granted to employees and non-employee directors was $ 30,705,000 , which will be recognized over a weighted-average vesting period of approximately 2.27 years. Stock Option Activity The following table summarizes stock option activity during the three months ended September 30, 2015 under all stock option plans: Options Outstanding Weighted Average Exercise Price per Share Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value (in thousands) Balance as of June 30, 2015 (7,208,475 shares exercisable at weighted average exercise price of $12.24 per share) 9,702,843 $ 14.21 Granted (weighted average fair value of $11.64) 58,650 $ 26.61 Exercised (136,163 ) $ 6.99 Forfeited (10,240 ) $ 20.28 Balance as of September 30, 2015 9,615,090 $ 14.39 5.74 $ 126,048 Options vested and expected to vest at September 30, 2015 9,487,502 $ 14.25 5.70 $ 125,461 Options vested and exercisable at September 30, 2015 7,462,651 $ 12.61 4.99 $ 109,294 The total pretax intrinsic value of options exercised during the three months ended September 30, 2015 and 2014 was $ 2,741,000 and $ 5,349,000 , respectively. Restricted Stock Unit Activity In January 2015, the Company began to grant restricted stock units to employees. The Company grants restricted stock units to certain employees as part of its regular employee equity compensation review program as well as to selected new hires. Restricted stock units are share awards that entitle the holder to receive freely tradable shares of the Company's common stock upon vesting and settlement. The following table summarizes restricted stock unit activity during the three months ended September 30, 2015 under the 2006 Plan: Restricted Stock Units Outstanding Weighted Average Grant-Date Fair Value per Share Aggregate Intrinsic Value (in thousands) Balance as of June 30, 2015 303,324 $ 36.02 Granted 154,870 $ 35.07 Vested (20,199 ) $ 35.75 Forfeited (8,883 ) $ 35.38 Balance as of September 30, 2015 429,112 $ 35.70 $ 11,698 The total pretax intrinsic value of restricted stock units vested was $547,000 for the three months ended September 30, 2015 . In the three months ended September 30, 2015 , upon vesting, 20,199 shares of restricted stock units were partially net share-settled such that the Company withheld 7,232 shares with value equivalent to the employees' minimum statutory obligation for the applicable income and other employment taxes, and remitted the cash to the appropriate taxing authorities. The total shares withheld were based on the value of the restricted stock units on their respective vesting dates as determined by the Company's closing stock price. Total payments for the employees' tax obligations to taxing authorities were $196,000 during the three months ended September 30, 2015 and are reflected as a financing activity within the condensed consolidated statements of cash flows. These net-share settlements had the effect of share repurchases by the Company as they reduced and retired the number of shares that would have otherwise been issued as a result of the vesting and did not represent an expense to the Company. Pursuant to the terms of the 2006 Plan, shares withheld in connection with net-share settlements are returned to the 2006 Plan and are available for future grants under the 2006 Plan.

Net Income Per Common Share

Net Income Per Common Share	3 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Net Income Per Common Share	Net Income Per Common Share The following table shows the computation of basic and diluted net income per share for the three months ended September 30, 2015 and 2014 (in thousands, except per share amounts): Three Months Ended September 30, 2015 2014 Numerator: Net income $ 13,699 $ 20,863 Denominator: Weighted-average shares outstanding 47,517 45,473 Effect of dilutive securities 3,835 4,214 Weighted-average diluted shares 51,352 49,687 Basic net income per share $ 0.29 $ 0.46 Diluted net income per share $ 0.27 $ 0.42 For the three months ended September 30, 2015 and 2014 , the Company had stock options and restricted stock units outstanding that could potentially dilute basic earnings per share in the future, but were excluded from the computation of diluted net income per share in the periods presented, as their effect would have been anti-dilutive. The anti-dilutive common share equivalents resulting from outstanding equity awards were 1,248,000 and 1,135,000 for the three months ended September 30, 2015 and 2014 , respectively.

Balance Sheet Components

Balance Sheet Components	3 Months Ended
	Sep. 30, 2015
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	Balance Sheet Components The following tables provide details of the selected balance sheet items (in thousands): Inventory: September 30, 2015 June 30, 2015 Finished goods $ 374,045 $ 384,647 Work in process 42,290 23,214 Purchased parts and raw materials 45,036 55,632 Total inventory $ 461,371 $ 463,493 The Company recorded a provision for lower of cost or market and excess and obsolete inventory totaling $1,718,000 , and $1,660,000 in the three months ended September 30, 2015 and 2014 , respectively. Property, Plant, and Equipment: September 30, 2015 June 30, 2015 Land $ 70,454 $ 63,962 Buildings 71,665 51,959 Building and leasehold improvements 8,735 8,323 Buildings and leasehold improvements construction in progress (1) 2,574 25,572 Machinery and equipment 43,132 40,689 Furniture and fixtures 9,564 7,421 Purchased software 11,223 3,343 Purchased software construction in progress (2) 1,336 8,567 218,683 209,836 Accumulated depreciation and amortization (49,534 ) (46,798 ) Property, plant and equipment, net $ 169,149 $ 163,038 (1) In connection with the purchase of the property located in San Jose, California, the Company engaged several contractors for the development and construction of improvements on the property, which was completed in August 2015. In the three months ended September 30, 2015, the Company also engaged a contractor for the construction of improvements on the leasehold property located in the Netherlands, which was completed in October 2015. (2) The Company completed its implementation of a new enterprise resource planning, or ERP, system for its U.S. headquarters on July 5, 2015 and has capitalized the costs of the new ERP software and certain expenses associated directly with the development of the ERP system as of July 4, 2015. The Company began to depreciate these costs in the three months ended September 30, 2015. In the three months ended September 30, 2015, the Company also started its implementation of the ERP system for its subsidiaries in Taiwan and the Netherlands and has capitalized the development costs of the ERP system, which is still in progress. Other Assets: September 30, 2015 June 30, 2015 Long-term deferred service costs $ 1,704 $ 1,490 Prepaid royalty license 935 997 Investment in a privately held company 1,411 1,411 Restricted cash 829 840 Others 1,268 488 Total other assets $ 6,147 $ 5,226 Restricted cash consists primarily of certificates of deposits pledged as security for one irrevocable letter of credit required in connection with a warehouse lease in Fremont, California, one deposit to an escrow account required by the Company's worker's compensation program and bank guarantees in connection with office leases in the Netherlands. In December 2014, the Company made an investment in a privately held company of $661,000 . Accrued Liabilities: September 30, 2015 June 30, 2015 Accrued payroll and related expenses $ 13,524 $ 15,141 Customer deposits 4,611 6,314 Accrued warranty costs 7,545 7,700 Accrued cooperative marketing expenses 6,465 5,690 Deferred service revenue 7,786 4,085 Others 10,238 7,813 Total accrued liabilities $ 50,169 $ 46,743 Product Warranties: Three Months Ended September 30, 2015 2014 Balance, beginning of period $ 7,700 $ 7,083 Provision for warranty 3,866 3,656 Costs charged to accrual (3,819 ) (3,465 ) Change in estimated liability for pre-existing warranties (202 ) (197 ) Balance, end of period $ 7,545 $ 7,077

Long-term Investments

Long-term Investments	3 Months Ended
	Sep. 30, 2015
Investments, Debt and Equity Securities [Abstract]
Long-term Investments	Long-term Investments As of September 30, 2015 and June 30, 2015 , the Company held $2,633,000 , of auction-rate securities (“auction rate securities”), net of unrealized losses, representing its interest in auction rate preferred shares in a closed end mutual fund invested in municipal securities; such auction rate securities were rated AA2 at September 30, 2015 and AA2 at June 30, 2015 . These auction rate preferred shares have no stated maturity date. During February 2008, the auctions for these auction rate securities began to fail to obtain sufficient bids to establish a clearing rate and the securities were not salable in the auction, thereby losing the short-term liquidity previously provided by the auction process. As a result, as of September 30, 2015 and June 30, 2015 , $2,633,000 of these auction rate securities have been classified as long-term available-for-sale investments. The Company has used a discounted cash flow model to estimate the fair value of the auction rate securities as of September 30, 2015 and June 30, 2015 . The material factors used in preparing the discounted cash flow model are (i) the discount rate utilized to present value the cash flows, (ii) the time period until redemption and (iii) the estimated rate of return. As of September 30, 2015 , the discount rate, the time period until redemption and the estimated rate of return were 1.79% , 3 years and 0.40% , respectively. Management derives the estimates by obtaining input from market data on the applicable discount rate, estimated time to redemption and estimated rate of return. The changes in fair value have been primarily due to changes in the estimated rate of return and a change in the estimated redemption period. The fair value of the Company's investment portfolio may change between 1% to 3% by increasing or decreasing the rate of return used by 1% or by increasing or decreasing the term used by 1 year . Changes in these estimates or in the market conditions for these investments are likely in the future based upon the then current market conditions for these investments and may affect the fair value of these investments. On a quarterly basis, the Company reviews the inputs to assess their continued appropriateness and consistency. If any significant differences were to be noted, they would be researched in order to determine the reason. However, historically, no significant differences have been noted. The Company has consistently applied these valuation techniques in all periods presented and believes it has obtained the most accurate information available for the auction rate securities. Movement of these inputs would not significantly impact the fair value of the auction rate securities. Based on this assessment of fair value, the Company determined that there was no recovery (loss) in fair value of its auction rate securities during the three months ended September 30, 2015 and 2014 . There was a cumulative total decline of $117,000 as of September 30, 2015 and June 30, 2015 . That amount has been recorded as a component of other comprehensive income. As of September 30, 2015 and June 30, 2015 , the Company has recorded an accumulated unrealized loss of $70,000 , net of deferred income taxes, on long-term auction rate securities. The Company deems this loss to be temporary as it will not likely be required to sell the securities before their anticipated recovery and the Company has the intent and financial ability to hold these investments until recovery of cost. Although the investment impairment is considered to be temporary, these investments are not currently liquid and in the event the Company needs to access these funds, the Company will not be able to do so without a loss of principal. The Company plans to continue to monitor the liquidity situation in the marketplace and the creditworthiness of its holdings and will perform periodic impairment analysis. In the three months ended September 30, 2015 and 2014 , there were no auction rate securities redeemed or sold.

Fair Value Disclosure

Fair Value Disclosure	3 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosure	Fair Value Disclosure The financial assets of the Company measured at fair value on a recurring basis are included in cash equivalents and long-term investments. The Company’s money market funds are classified within Level 1 of the fair value hierarchy which is based on quoted market prices for the identical underlying securities in active markets. The Company’s long-term auction rate securities investments are classified within Level 3 of the fair value hierarchy which did not have observable inputs for its auction rate securities as of September 30, 2015 and June 30, 2015 . Refer to Note 1 for a discussion of the Company’s policies regarding the fair value hierarchy. The Company’s methodology for valuing these investments is the discounted cash flow model and is described in Note 5. The following table sets forth the Company’s cash equivalents and long-term investments as of September 30, 2015 and June 30, 2015 which are measured at fair value on a recurring basis by level within the fair value hierarchy. These are classified based on the lowest level of input that is significant to the fair value measurement (in thousands): September 30, 2015 Level 1 Level 2 Level 3 Asset at Fair Value Money market funds $ 311 $ — $ — $ 311 Auction rate securities — — 2,633 2,633 Total $ 311 $ — $ 2,633 $ 2,944 June 30, 2015 Level 1 Level 2 Level 3 Asset at Fair Value Money market funds $ 310 $ — $ — $ 310 Auction rate securities — — 2,633 2,633 Total $ 310 $ — $ 2,633 $ 2,943 The above table excludes $110,367,000 and $94,901,000 of cash and $1,104,000 and $1,130,000 of certificates of deposit held by the Company as of September 30, 2015 and June 30, 2015 , respectively. There were no transfers between Level 1, Level 2 or Level 3 securities in the three months ended September 30, 2015 and 2014 . The following table provides a reconciliation of the Company’s financial assets measured at fair value on a recurring basis, consisting of long-term auction rate securities, using significant unobservable inputs (Level 3) for the three months ended September 30, 2015 and 2014 (in thousands): Three Months Ended September 30, 2015 2014 Balance as of beginning of period $ 2,633 $ 2,647 Total realized gains or (losses) included in net income — — Total unrealized gains or (losses) included in other comprehensive income — — Sales and settlements at par — — Transfers in and/or out of Level 3 — — Balance as of end of period $ 2,633 $ 2,647 The following is a summary of the Company’s long-term investments as of September 30, 2015 and June 30, 2015 (in thousands): September 30, 2015 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value Auction rate securities $ 2,750 $ — $ (117 ) $ 2,633 June 30, 2015 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value Auction rate securities $ 2,750 $ — $ (117 ) $ 2,633 The Company measures the fair value of outstanding debt for disclosure purposes on a recurring basis. As of September 30, 2015 and June 30, 2015 , short-term and long-term debt of $94,807,000 and $94,412,000 , respectively, are reported at amortized cost. This outstanding debt is classified as Level 2 as it is not actively traded and is valued using a discounted cash flow model that uses observable market inputs. Based on the discounted cash flow model, the fair value of the outstanding debt approximates amortized cost.

Short-term and Long-term Obliga

Short-term and Long-term Obligations	3 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Short-term and Long-term Obligations	Short-term and Long-term Obligations Short-term and long-term obligations as of September 30, 2015 and June 30, 2015 consisted of the following (in thousands): September 30, June 30, 2015 2015 Line of credit: Bank of America $ 62,199 $ 59,699 CTBC Bank 9,700 9,700 Total line of credit 71,899 69,399 Building term loans: Bank of America 3,033 3,733 CTBC Bank 19,875 21,280 Total building term loans 22,908 25,013 Total debt 94,807 94,412 Current portion (94,574 ) (93,479 ) Long-term portion $ 233 $ 933 Activities under Revolving Lines of Credit and Term Loans Bank of America In June 2015, the Company entered into an amendment to the existing credit agreement with Bank of America N.A. ("Bank of America") which provided for (i) a $65,000,000 revolving line of credit facility that matures on November 15, 2015 and (ii) a five-year $14,000,000 term loan facility. The term loan is secured by the three buildings located in San Jose, California and the principal and interest are payable monthly through September 30, 2016 with an interest rate at the LIBOR rate plus 1.50% per annum. In November 2015, the Company extended the revolving line of credit to mature on February 15, 2016, and the Company is currently negotiating with Bank of America to renew the revolving line of credit. The line of credit facility provides for borrowings denominated both in U.S. dollars and in Taiwanese dollars. For borrowings denominated in U.S. dollars, the interest rate for the revolving line of credit is at the LIBOR rate plus 1.25% per annum. The LIBOR rate was 0.20% at September 30, 2015 . For borrowings denominated in Taiwanese dollars, the interest rate is equal to the lender's established interest rate which is adjusted monthly. As of September 30, 2015 and June 30, 2015 , the total outstanding borrowings under the Bank of America term loan was $3,033,000 and $3,733,000 , respectively. The total outstanding borrowings under the Bank of America line of credit was $62,199,000 and $59,699,000 as of September 30, 2015 and June 30, 2015 , respectively. The interest rates for these loans ranged from 0.80% to 1.70% per annum at September 30, 2015 and from 0.79% to 1.68% per annum at June 30, 2015 , respectively. As of September 30, 2015 , the unused revolving line of credit with Bank of America was $2,801,000 . CTBC Bank In December 2014, the Company entered into an amendment to the existing credit agreement with CTBC Bank Co., Ltd ("CTBC Bank", formerly, China Trust Bank) to extend the maturity date to November 30, 2015. The amendment provides for (i) a 12 -month NT $700,000,000 or $22,017,000 U.S. dollar equivalents term loan secured by the land and building located in Bade, Taiwan with an interest rate equal to the lender's established NTD interest rate plus 0.25% per annum which is adjusted monthly and (ii) a 12 -month revolving line of credit up to 80.0% of eligible accounts receivable in an aggregate amount of up to $17,000,000 with an interest rate equal to the lender's established USD interest rate plus 0.30% per annum which is adjusted monthly. The total borrowings allowed under the credit agreement are capped at NT $1,000,000,000 or $30,153,000 U.S. dollar equivalents. The total outstanding borrowings under the CTBC Bank term loan was denominated in Taiwanese dollars and was translated into U.S. dollars of $19,875,000 and $21,280,000 at September 30, 2015 and June 30, 2015 , respectively. The total outstanding borrowings under the CTBC Bank revolving line of credit was $9,700,000 in U.S. dollars at September 30, 2015 and June 30, 2015 . The interest rate for this loan ranged from 0.85% and 1.11% at September 30, 2015 and 0.82% and 1.16% per annum at June 30, 2015 . At September 30, 2015 , NT$19,124,000 or $578,000 U.S. dollar equivalents were available for future borrowing under this credit agreement. The Company is currently negotiating with CTBC Bank to renew the credit agreement. Covenant Compliance The credit agreement with Bank of America contains customary representations and warranties and customary affirmative and negative covenants applicable to the Company and its subsidiaries. The credit agreement contains certain financial covenants, including the following: • Not to incur on a consolidated basis, a net loss before taxes and extraordinary items in any two consecutive quarterly accounting periods; • The Company’s funded debt to EBITDA ratio (ratio of all outstanding liabilities for borrowed money and other interest-bearing liabilities, including current and long-term debt, less the non-current portion of subordinated liabilities to EBITDA) shall not be greater than 2.00; • The Company’s unencumbered liquid assets, as defined in the agreement, held in the United States shall have an aggregate market value of not less than $30,000,000, measured as of the last day of each fiscal quarter and the last day of each fiscal year. As of September 30, 2015 and June 30, 2015 , total assets of $1,037,634,000 and $1,045,408,000 , respectively, collateralized the line of credit with Bank of America which represents all of the assets of the Company except for the three buildings purchased in San Jose, California in June 2010 and the land and building located in Bade, Taiwan. As of September 30, 2015 and June 30, 2015 , total assets collateralizing the term loan with Bank of America were $17,296,000 and $17,354,000 . As of September 30, 2015 , the Company was in compliance with all financial covenants associated with the credit agreement with Bank of America. As of September 30, 2015 and June 30, 2015 , the land and building located in Bade, Taiwan with a value of $27,057,000 and $27,047,000 , respectively, collateralized the term loan with CTBC Bank. There are no financial covenants associated with the term loan with China Trust Bank at September 30, 2015 .

Related-party and Other Transac

Related-party and Other Transactions	3 Months Ended
	Sep. 30, 2015
Related Party Transactions [Abstract]
Related-party and Other Transactions	Related-party and Other Transactions Ablecom Technology Inc. —Ablecom, a Taiwan corporation, together with one of its subsidiaries, Compuware (collectively “Ablecom”), is one of the Company’s major contract manufacturers. Ablecom’s ownership of Compuware is below 50% but Compuware remains a related party as Ablecom still has significant influence over its operations. Ablecom’s chief executive officer, Steve Liang, is the brother of Charles Liang, the Company’s President, Chief Executive Officer and Chairman of the Board of Directors. Ablecom owns approximately 0.6% of the Company’s common stock. Charles Liang and his wife, also an officer of the Company, collectively own approximately 10.5% of Ablecom, while Steve Liang and other family members own approximately 36.0% of Ablecom at September 30, 2015 . The Company has product design and manufacturing services agreements (“product design and manufacturing agreements”) and a distribution agreement (“distribution agreement”) with Ablecom. Under the product design and manufacturing agreements, the Company outsources a portion of its design activities and a significant part of its manufacturing of components such as server chassis to Ablecom. Ablecom agrees to design products according to the Company’s specifications. Additionally, Ablecom agrees to build the tools needed to manufacture the products. The Company has agreed to pay for Ablecom's cost of chassis and related product tooling and engineering services and will pay for those items when the work has been completed. Under the distribution agreement, Ablecom purchases server products from the Company for distribution in Taiwan. The Company believes that the pricing and terms under the distribution agreement are similar to the pricing and terms of distribution arrangements the Company has with similar, third party distributors. Ablecom’s net sales to the Company and its net sales of the Company’s products to others comprise a substantial majority of Ablecom’s net sales. The Company purchased products from Ablecom totaling $59,261,000 and $54,403,000 and sold products to Ablecom totaling $5,220,000 , $26,578,000 for the three months ended September 30, 2015 and 2014 , respectively. Amounts owed to the Company by Ablecom as of September 30, 2015 and June 30, 2015 were $11,974,000 and $13,186,000 , respectively. Amounts owed to Ablecom by the Company as of September 30, 2015 and June 30, 2015 were $55,886,000 and $59,015,000 , respectively. For the three months ended September 30, 2015 , the Company paid Ablecom the majority of invoiced dollars between 41 and 69 days of invoice date. For the three months ended September 30, 2015 and 2014 , the Company paid $1,162,000 and $2,002,000 , respectively, for tooling assets and miscellaneous costs to Ablecom. The Company’s exposure to loss as a result of its involvement with Ablecom is limited to (a) potential losses on its purchase orders in the event of an unforeseen decline in the market price and/or demand of the Company’s products such that the Company incurs a loss on the sale or cannot sell the products and (b) potential losses on outstanding accounts receivable from Ablecom in the event of an unforeseen deterioration in the financial condition of Ablecom such that Ablecom defaults on its payable to the Company. Outstanding purchase orders with Ablecom were $60,947,000 and $67,261,000 at September 30, 2015 and June 30, 2015 , respectively, representing the maximum exposure to loss relating to (a) above. The Company does not have any direct or indirect guarantees of losses of Ablecom. In May 2012, the Company and Ablecom jointly established Super Micro Asia Science and Technology Park, Inc. ("Management Company") in Taiwan to manage the common areas shared by the Company and Ablecom for their separately constructed manufacturing facilities. Each company contributed $168,000 and owns 50% of the Management Company. Although the operations of the Management Company are independent of the Company, through governance rights, the Company has the ability to direct the Management Company's business strategies. Therefore, the Company has concluded that the Management Company is a variable interest entity of the Company as the Company is the primary beneficiary of the Management Company. The accounts of the Management Company are consolidated with the accounts of the Company, and a noncontrolling interest has been recorded for the Ablecom's interests in the net assets and operations of the Management Company. In the three months ended September 30, 2015 and 2014 , $2,000 and $3,000 of net income attributable to Ablecom's interest was included in the Company's general and administrative expenses in the condensed consolidated statements of operations.

Income Taxes

Income Taxes	3 Months Ended
	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recorded provisions for income taxes of $7,504,000 and $10,602,000 for the three months ended September 30, 2015 and 2014 , respectively. The effective tax rate was 35.4% and 33.7% for the three months ended September 30, 2015 and 2014 , respectively. The effective tax rate for the three months ended September 30, 2015 is estimated to be lower than the federal statutory rate primarily due to the impact of stock option expenses partially offset by the benefit from the domestic manufacturing activities deduction. As of September 30, 2015 , the Company had a liability for gross unrecognized tax benefits of $15,769,000 , substantially all of which, if recognized, would affect the Company's effective tax rate. During the three months ended September 30, 2015 , there were no material changes in the total amount of the liability for gross unrecognized tax benefits. The Company’s policy is to include interest and penalties related to unrecognized tax benefits within the provision for taxes on the condensed consolidated statements of operations. As of September 30, 2015 , the Company had accrued $1,124,000 of interest and penalties relating to unrecognized tax benefits. The Company is subject to U.S. federal income tax as well as income taxes in many state and foreign jurisdictions. In August 2015, the Company scheduled a meeting with the Internal Revenue Service to commence a pre-examination of the federal income tax returns for tax years 2013 and 2014. The Company does not expect a resolution to be reached during the next twelve months. While management believes that the Company has adequately provided reserves for all uncertain tax positions, amounts asserted by tax authorities could be greater or less than the Company’s current position. Accordingly, the Company’s provision on federal, state and foreign tax related matters to be recorded in the future may change as revised estimates are made or the underlying matters are settled or otherwise resolved. The federal statute of limitations remain open in general for tax years 2012 through 2015. The state statute of limitations remain open in general for tax years 2010 through 2015. The statute of limitations in major foreign jurisdictions remain open for examination in general for tax years 2008 through 2015. The Company does not expect its unrecognized tax benefits to change materially over the next 12 months.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Litigation and Claims — The Company is involved in various legal proceedings arising from the normal course of business activities. The Company defends itself vigorously against any such claims. In management’s opinion, the resolution of any matters will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. Purchase Commitments — The Company has agreements to purchase certain units of inventory and non-inventory items through fiscal year 2017 . As of September 30, 2015 , these remaining non-cancellable commitments were $391,961,000 compared to $378,341,000 as of June 30, 2015 . Included in the above non-cancellable commitments are hard disk drive purchase commitments totaling approximately $201,583,000 , which will be paid through December 2016 . The Company has entered into purchase agreements with selected suppliers of hard disk drives in order to ensure continuity of supply for these components. The agreements provide for some variation in the amount of units the Company is required to purchase and the suppliers may modify the purchase price for these components due to significant changes in market or component supply conditions. Product mix for these components may be negotiated quarterly and the purchase price for these components will be reviewed quarterly with the suppliers. The Company has been negotiating the purchase price with the suppliers on an ongoing basis based upon market rates.

Segment Reporting

Segment Reporting	3 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Segment Reporting	Segment Reporting The Company operates in one operating segment that develops and provides high performance server solutions based upon an innovative, modular and open-standard architecture. The Company’s chief operating decision maker is the Chief Executive Officer. International net sales are based on the country and region to which the products were shipped. The following is a summary for the three months ended September 30, 2015 and 2014 , of net sales by geographic region (in thousands): Three Months Ended September 30, 2015 2014 Net sales: United States $ 338,696 $ 243,378 Europe 86,826 89,557 Asia 74,657 88,438 Other 19,439 21,949 $ 519,618 $ 443,322 The following is a summary of long-lived assets, excluding financial instruments, deferred tax assets, other assets, goodwill and intangible assets (in thousands): September 30, June 30, 2015 2015 Long-lived assets: United States $ 128,625 $ 124,292 Asia 37,859 37,695 Europe 2,665 1,051 $ 169,149 $ 163,038 The following is a summary of net sales by product type (in thousands): Three Months Ended September 30, 2015 2014 Amount Percent of Net Sales Amount Percent of Net Sales Server systems $ 356,211 68.6 % $ 255,609 57.7 % Subsystems and accessories 163,407 31.4 % 187,713 42.3 % Total $ 519,618 100.0 % $ 443,322 100.0 % Subsystems and accessories are comprised of serverboards, chassis and accessories. Server systems constitute an assembly of subsystems and accessories. One customer represented 12.2% of the Company's total net sales in the three months ended September 30, 2015 and no customer represented greater than 10% of the Company’s total net sales for the three months ended September 30, 2014 . No country other than the United States represent greater than 10% of the Company’s total net sales in the three months ended September 30, 2015 and 2014 . One customer represented 10.3% of the Company's accounts receivable as of September 30, 2015 and no customer accounted for 10% or more of the Company's accounts receivable as of June 30, 2015 .

Prior Period Adjustment Recorde

Prior Period Adjustment Recorded in Current Quarter	3 Months Ended
	Sep. 30, 2015
Accounting Changes and Error Corrections [Abstract]
Prior Period Adjustment Recorded in Current Quarter	Prior Period Adjustment Recorded in Current Quarter In November 2015, the Company identified errors related to revenue which was recognized prior to meeting US GAAP revenue recognition criteria which impacted fiscal years 2013, 2014 and 2015. The Company determined that certain contracts for extended warranties on products were recorded as revenue at the time of sale of the product in prior periods instead of being deferred and amortized over the contractual warranty period. The cumulative impact of this error pertaining to prior periods through June 30, 2015 was to overstate net sales and net income by $9,259,000 and $5,926,000 , respectively. To compute the amount of the error, the Company determined a best estimated selling price for the extended warranty contracts based on prices charged to customers for these contracts when sold separately. This error was corrected in the quarter ended September 30, 2015 by reducing net sales by $9,259,000 and net income by $5,926,000 , respectively. The Company assessed the materiality of these errors on each of the fiscal years ended June 30, 2013, 2014 and 2015, and concluded that the errors were not material to any of these periods. The Company also concluded that recording an out-of-period correction would not be material to the three months ended September 30, 2015. Consequently, the accompanying condensed consolidated statement of operations for the three month period ended September 30, 2015 have been corrected.

Summary of Significant Accoun21

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Sep. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements reflect the condensed consolidated balance sheets, results of operations, comprehensive income and cash flows of Super Micro Computer, Inc. and its wholly-owned subsidiaries (collectively, the “Company”). All intercompany accounts and transactions have been eliminated in consolidation. The unaudited condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) and include the accounts of the Company and its wholly-owned subsidiaries. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements for the fiscal year ended June 30, 2015 included in its Annual Report on Form 10-K, as filed with the SEC (the “Annual Report”). The unaudited condensed consolidated financial statements included herein reflect all adjustments, including normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated financial position, results of operations and cash flows for the periods presented. The condensed consolidated results of operations for the three months ended September 30, 2015 are not necessarily indicative of the results that may be expected for future quarters or for the fiscal year ending June 30, 2016 . The Company consolidates its investment in Super Micro Asia Science and Technology Park, Inc. as it is a variable interest entity and the Company is the primary beneficiary. The noncontrolling interest is presented as a separate component from the Company's equity in the equity section of the condensed consolidated balance sheets. Net income attributable to the noncontrolling interest is not presented separately in the condensed consolidated statements of operations and is included in the general and administrative expenses as the amount is not material for any of the fiscal periods presented.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company accounts for certain assets and liabilities at fair value. Accounts receivable and accounts payable are carried at cost, which approximates fair value due to the short maturity of these instruments. Cash equivalents and long-term investments are carried at fair value. Short-term and long-term debt is carried at amortized cost, which approximates its fair value based on borrowing rates currently available to the Company for loans with similar terms. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. The Company categorizes each of its fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: • Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; • Level 2 - Quoted prices in markets that are not active or financial instruments for which all significant inputs are observable, either directly or indirectly; and • Level 3 - Prices or valuations that require inputs that are both significant to the fair value measurement and unobservable.
Net Income Per Common Share	Net Income Per Common Share The Company's basic earnings per share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Potentially dilutive securities include outstanding stock options and unvested restricted stock units (“RSUs”). The dilutive effect of potentially dilutive securities is reflected in diluted earnings per share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. Additionally, the exercise of employee stock options and the vesting of restricted stock units results in a further dilutive effect on net income per share.
Adoption of New Accounting Pronouncements	Adoption of New Accounting Pronouncements In May 2014, the FASB issued new accounting guidance related to revenue recognition. This new standard replaces all current U.S. GAAP guidance on revenue, eliminates all industry-specific guidance and provides a unified model in determining when and how revenue is recognized. The core principle is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. This guidance can be applied either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The new standard is effective for the Company on July 1, 2018. The Company is currently evaluating the effect the guidance will have on the Company's financial statement disclosures, results of operations and financial position. In April 2015, the FASB issued new accounting guidance related to presentation of debt issue costs. The new standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. In August 2015, the FASB issued new accounting guidance related to presentation and subsequent measurement of debt issuance costs associated with line-of-credit arrangements. The new standard clarified that an entity may defer and present debt issuing costs associated with line-of-credit arrangements as an asset and subsequently amortize the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The new standard is effective for the Company on July 1, 2016. The Company is currently evaluating the effect the guidance will have on the Company's financial statement disclosures, results of operations and financial position. In July 2015, the FASB issued authoritative guidance related to inventory measurement. The new standard requires entities to measure inventory at the lower of cost and net realizable value thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. The new standard is effective for the Company on July 1, 2017. The Company is currently evaluating the effect the guidance will have on the Company's financial statement disclosures, results of operations and financial position.

Stock-based Compensation and 22

Stock-based Compensation and Stockholders' Equity (Tables)	3 Months Ended
	Sep. 30, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of assumptions used to estimate fair value of stock options granted using Black-Scholes option pricing model	The fair value of stock option grants for the three months ended September 30, 2015 and 2014 was estimated on the date of grant using the Black-Scholes option pricing model with the following assumptions: Three Months Ended September 30, 2015 2014 Risk-free interest rate 1.57 % 1.76 % Expected life 5.33 years 5.44 years Dividend yield — % — % Volatility 47.06 % 46.93 % Weighted-average fair value $ 11.64 $ 11.75
Schedule of stock-based compensation expense	The following table shows total stock-based compensation expense included in the condensed consolidated statements of operations for the three months ended September 30, 2015 (in thousands): Three Months Ended September 30, 2015 2014 Cost of sales $ 240 $ 207 Research and development 2,402 1,896 Sales and marketing 404 365 General and administrative 830 512 Stock-based compensation expense before taxes 3,876 2,980 Income tax impact (285 ) (607 ) Stock-based compensation expense, net $ 3,591 $ 2,373
Summary of stock option activity	The following table summarizes stock option activity during the three months ended September 30, 2015 under all stock option plans: Options Outstanding Weighted Average Exercise Price per Share Weighted Average Remaining Contractual Term (in Years) Aggregate Intrinsic Value (in thousands) Balance as of June 30, 2015 (7,208,475 shares exercisable at weighted average exercise price of $12.24 per share) 9,702,843 $ 14.21 Granted (weighted average fair value of $11.64) 58,650 $ 26.61 Exercised (136,163 ) $ 6.99 Forfeited (10,240 ) $ 20.28 Balance as of September 30, 2015 9,615,090 $ 14.39 5.74 $ 126,048 Options vested and expected to vest at September 30, 2015 9,487,502 $ 14.25 5.70 $ 125,461 Options vested and exercisable at September 30, 2015 7,462,651 $ 12.61 4.99 $ 109,294
Summary of restricted stock unit activity	The following table summarizes restricted stock unit activity during the three months ended September 30, 2015 under the 2006 Plan: Restricted Stock Units Outstanding Weighted Average Grant-Date Fair Value per Share Aggregate Intrinsic Value (in thousands) Balance as of June 30, 2015 303,324 $ 36.02 Granted 154,870 $ 35.07 Vested (20,199 ) $ 35.75 Forfeited (8,883 ) $ 35.38 Balance as of September 30, 2015 429,112 $ 35.70 $ 11,698

Net Income Per Common Share (Ta

Net Income Per Common Share (Tables)	3 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Computation of basic and diluted net income per share	The following table shows the computation of basic and diluted net income per share for the three months ended September 30, 2015 and 2014 (in thousands, except per share amounts): Three Months Ended September 30, 2015 2014 Numerator: Net income $ 13,699 $ 20,863 Denominator: Weighted-average shares outstanding 47,517 45,473 Effect of dilutive securities 3,835 4,214 Weighted-average diluted shares 51,352 49,687 Basic net income per share $ 0.29 $ 0.46 Diluted net income per share $ 0.27 $ 0.42

Balance Sheet Components (Table

Balance Sheet Components (Tables)	3 Months Ended
	Sep. 30, 2015
Balance Sheet Related Disclosures [Abstract]
Schedule of inventory	Inventory: September 30, 2015 June 30, 2015 Finished goods $ 374,045 $ 384,647 Work in process 42,290 23,214 Purchased parts and raw materials 45,036 55,632 Total inventory $ 461,371 $ 463,493
Schedule of property, plant, and equipment	Property, Plant, and Equipment: September 30, 2015 June 30, 2015 Land $ 70,454 $ 63,962 Buildings 71,665 51,959 Building and leasehold improvements 8,735 8,323 Buildings and leasehold improvements construction in progress (1) 2,574 25,572 Machinery and equipment 43,132 40,689 Furniture and fixtures 9,564 7,421 Purchased software 11,223 3,343 Purchased software construction in progress (2) 1,336 8,567 218,683 209,836 Accumulated depreciation and amortization (49,534 ) (46,798 ) Property, plant and equipment, net $ 169,149 $ 163,038 (1) In connection with the purchase of the property located in San Jose, California, the Company engaged several contractors for the development and construction of improvements on the property, which was completed in August 2015. In the three months ended September 30, 2015, the Company also engaged a contractor for the construction of improvements on the leasehold property located in the Netherlands, which was completed in October 2015. (2) The Company completed its implementation of a new enterprise resource planning, or ERP, system for its U.S. headquarters on July 5, 2015 and has capitalized the costs of the new ERP software and certain expenses associated directly with the development of the ERP system as of July 4, 2015. The Company began to depreciate these costs in the three months ended September 30, 2015. In the three months ended September 30, 2015, the Company also started its implementation of the ERP system for its subsidiaries in Taiwan and the Netherlands and has capitalized the development costs of the ERP system, which is still in progress.
Schedule of other assets	Other Assets: September 30, 2015 June 30, 2015 Long-term deferred service costs $ 1,704 $ 1,490 Prepaid royalty license 935 997 Investment in a privately held company 1,411 1,411 Restricted cash 829 840 Others 1,268 488 Total other assets $ 6,147 $ 5,226
Schedule of accrued liabilities	Accrued Liabilities: September 30, 2015 June 30, 2015 Accrued payroll and related expenses $ 13,524 $ 15,141 Customer deposits 4,611 6,314 Accrued warranty costs 7,545 7,700 Accrued cooperative marketing expenses 6,465 5,690 Deferred service revenue 7,786 4,085 Others 10,238 7,813 Total accrued liabilities $ 50,169 $ 46,743
Schedule of product warranties	Product Warranties: Three Months Ended September 30, 2015 2014 Balance, beginning of period $ 7,700 $ 7,083 Provision for warranty 3,866 3,656 Costs charged to accrual (3,819 ) (3,465 ) Change in estimated liability for pre-existing warranties (202 ) (197 ) Balance, end of period $ 7,545 $ 7,077

Fair Value Disclosure (Tables)

Fair Value Disclosure (Tables)	3 Months Ended
	Sep. 30, 2015
Fair Value Disclosures [Abstract]
Schedule of cash equivalents and long-term investments measured at fair value on a recurring basis	The following table sets forth the Company’s cash equivalents and long-term investments as of September 30, 2015 and June 30, 2015 which are measured at fair value on a recurring basis by level within the fair value hierarchy. These are classified based on the lowest level of input that is significant to the fair value measurement (in thousands): September 30, 2015 Level 1 Level 2 Level 3 Asset at Fair Value Money market funds $ 311 $ — $ — $ 311 Auction rate securities — — 2,633 2,633 Total $ 311 $ — $ 2,633 $ 2,944 June 30, 2015 Level 1 Level 2 Level 3 Asset at Fair Value Money market funds $ 310 $ — $ — $ 310 Auction rate securities — — 2,633 2,633 Total $ 310 $ — $ 2,633 $ 2,943
Reconciliation of financial assets measured at fair value on a recurring basis	The following table provides a reconciliation of the Company’s financial assets measured at fair value on a recurring basis, consisting of long-term auction rate securities, using significant unobservable inputs (Level 3) for the three months ended September 30, 2015 and 2014 (in thousands): Three Months Ended September 30, 2015 2014 Balance as of beginning of period $ 2,633 $ 2,647 Total realized gains or (losses) included in net income — — Total unrealized gains or (losses) included in other comprehensive income — — Sales and settlements at par — — Transfers in and/or out of Level 3 — — Balance as of end of period $ 2,633 $ 2,647
Summary of long-term investments	The following is a summary of the Company’s long-term investments as of September 30, 2015 and June 30, 2015 (in thousands): September 30, 2015 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value Auction rate securities $ 2,750 $ — $ (117 ) $ 2,633 June 30, 2015 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value Auction rate securities $ 2,750 $ — $ (117 ) $ 2,633

Short-term and Long-term Obli26

Short-term and Long-term Obligations (Tables)	3 Months Ended
	Sep. 30, 2015
Debt Disclosure [Abstract]
Schedule of short-term and long-term obligations	Short-term and long-term obligations as of September 30, 2015 and June 30, 2015 consisted of the following (in thousands): September 30, June 30, 2015 2015 Line of credit: Bank of America $ 62,199 $ 59,699 CTBC Bank 9,700 9,700 Total line of credit 71,899 69,399 Building term loans: Bank of America 3,033 3,733 CTBC Bank 19,875 21,280 Total building term loans 22,908 25,013 Total debt 94,807 94,412 Current portion (94,574 ) (93,479 ) Long-term portion $ 233 $ 933

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Sep. 30, 2015
Segment Reporting [Abstract]
Summary of net sales by geographic region	The following is a summary for the three months ended September 30, 2015 and 2014 , of net sales by geographic region (in thousands): Three Months Ended September 30, 2015 2014 Net sales: United States $ 338,696 $ 243,378 Europe 86,826 89,557 Asia 74,657 88,438 Other 19,439 21,949 $ 519,618 $ 443,322
Summary of long-lived assets, excluding financial instruments, deferred tax assets, other assets, goodwill and intangible assets	The following is a summary of long-lived assets, excluding financial instruments, deferred tax assets, other assets, goodwill and intangible assets (in thousands): September 30, June 30, 2015 2015 Long-lived assets: United States $ 128,625 $ 124,292 Asia 37,859 37,695 Europe 2,665 1,051 $ 169,149 $ 163,038
Summary of net sales by product type	The following is a summary of net sales by product type (in thousands): Three Months Ended September 30, 2015 2014 Amount Percent of Net Sales Amount Percent of Net Sales Server systems $ 356,211 68.6 % $ 255,609 57.7 % Subsystems and accessories 163,407 31.4 % 187,713 42.3 % Total $ 519,618 100.0 % $ 443,322 100.0 %

Stock-based Compensation and 28

Stock-based Compensation and Stockholders' Equity - Equity Incentive Plan (Details)	3 Months Ended
	Sep. 30, 2015shares
Equity Incentive Plan, 2006
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increase in number of shares of common stock reserved for issuance under the 2006 Plan (as percent)	3.00%
Authorized shares available for future issuance under the 2006 Plan	1,731,305
Equity Incentive Plan, 2006 | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option expected life	10 years
Equity Incentive Plan, 2006 | Employee stock options and restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Equity Incentive Plan, 2006 | Employee stock options and restricted stock units | Year one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option and restricted stock units vesting rights, percentage	25.00%
Equity Incentive Plan, 2006 | Employee stock options and restricted stock units | Quarterly
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option and restricted stock units vesting rights, percentage	6.25%
Equity Incentive Plan, 2006, more than 10% ownership
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of fair market value	110.00%
Equity Incentive Plan, 2006, less than 10% ownership
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of fair market value	100.00%

Stock-based Compensation and 29

Stock-based Compensation and Stockholders' Equity - Determining Fair Value (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Risk-free interest rate (as a percent)	1.57%	1.76%
Expected life	5 years 3 months 29 days	5 years 5 months 8 days
Dividend yield (as a percent)	0.00%	0.00%
Volatility (as a percent)	47.06%	46.93%
Weighted-average fair value (in dollars per share)	$ 11.64	$ 11.75
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock-based compensation expense before taxes	$ 3,876	$ 2,980
Income tax impact	(285)	(607)
Stock-based compensation expense, net	3,591	2,373
Excess tax benefits accounted in additional paid-in capital	714	915
Excess tax benefit from financing activities	134	705
Employee stock option
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Unrecognized compensation cost related to non-vested stock-based awards	$ 30,705
Unrecognized compensation cost related to non-vested stock based awards, period for recognition	2 years 3 months 7 days
Cost of sales
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock-based compensation expense before taxes	$ 240	207
Research and development
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock-based compensation expense before taxes	2,402	1,896
Sales and marketing
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock-based compensation expense before taxes	404	365
General and administrative
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock-based compensation expense before taxes	$ 830	$ 512

Stock-based Compensation and 30

Stock-based Compensation and Stockholders' Equity - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Options Outstanding
Balance at beginning of period (in shares)	9,702,843
Granted (in shares)	58,650
Exercised (in shares)	(136,163)
Forfeited (in shares)	(10,240)
Balance at end of period (in shares)	9,615,090
Options vested and expected to vest (in shares)	9,487,502
Options vested and exercisable (in shares)	7,462,651		7,208,475
Weighted Average Exercise Price per Share
Balance at beginning of period (in dollars per share)	$ 14.21
Granted (in dollars per share)	26.61
Exercised (in dollars per share)	6.99
Forfeited (in dollars per share)	20.28
Balance at end of period (in dollars per share)	14.39
Options vested and expected to vest (in dollars per share)	14.25
Options vested and exercisable (in dollars per share)	12.61		$ 12.24
Weighted-average fair value (in dollars per share)	$ 11.64	$ 11.75
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Weighted average remaining contractual term, options outstanding	5 years 8 months 27 days
Weighted average remaining contractual term, options vested and expected to vest	5 years 8 months 12 days
Weighted average remaining contractual term, options vested and exercisable	4 years 11 months 27 days
Aggregate intrinsic value, options outstanding	$ 126,048
Aggregate intrinsic value, options vested and expected to vest	125,461
Aggregate intrinsic value, options vested and exercisable	109,294
Total pretax intrinsic value of options exercised	$ 2,741	$ 5,349

Stock-based Compensation and 31

Stock-based Compensation and Stockholders' Equity - Restricted Stock Unit Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Aggregate Intrinsic Value
Minimum tax withholding paid on behalf of employees for restricted stock units	$ 196	$ 0
Restricted Stock Units (RSUs)
Restricted Stock Units Outstanding
Balance at beginning of period (in shares)	303,324
Granted (in shares)	154,870
Vested (in shares)	(20,199)
Forfeited (in shares)	(8,883)
Balance at end of period (in shares)	429,112
Weighted Average Grant-Date Fair Value per Share
Balance at beginning of period (in dollars per share)	$ 36.02
Granted (in dollars per share)	35.07
Vested (in dollars per share)	35.75
Forfeited (in dollars per share)	35.38
Balance at end of period (in dollars per share)	$ 35.70
Aggregate Intrinsic Value
Balance at end of period	$ 11,698
Total pretax intrinsic value of restricted stock units vested	$ 547
Shares withheld for taxes (in shares)	7,232
Minimum tax withholding paid on behalf of employees for restricted stock units	$ 196

Net Income Per Common Share (De

Net Income Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Numerator:
Net income	$ 13,699	$ 20,863
Denominator:
Weighted-average shares outstanding (in shares)	47,517	45,473
Effect of dilutive securities (in shares)	3,835	4,214
Weighted-average diluted shares (in shares)	51,352	49,687
Basic net income per share (in dollars per share)	$ 0.29	$ 0.46
Diluted net income per share (in dollars per share)	$ 0.27	$ 0.42
Employee stock options and restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive outstanding equity awards (in shares)	1,248	1,135

Balance Sheet Components - Inve

Balance Sheet Components - Inventory (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Balance Sheet Related Disclosures [Abstract]
Finished goods	$ 374,045		$ 384,647
Work in process	42,290		23,214
Purchased parts and raw materials	45,036		55,632
Total inventory	461,371		$ 463,493
Provision for lower of cost or market and excess and obsolete inventory	$ 1,718	$ 1,660

Balance Sheet Components - Prop

Balance Sheet Components - Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 218,683	$ 209,836
Accumulated depreciation and amortization	(49,534)	(46,798)
Property, plant and equipment, net	169,149	163,038
Land
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	70,454	63,962
Buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	71,665	51,959
Building and leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	8,735	8,323
Buildings and leasehold improvements construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,574	25,572
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	43,132	40,689
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	9,564	7,421
Purchased software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	11,223	3,343
Purchased software construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,336	$ 8,567

Balance Sheet Components - Othe

Balance Sheet Components - Other Assets (Details) - USD ($) $ in Thousands	1 Months Ended
	Dec. 31, 2014	Sep. 30, 2015	Jun. 30, 2015
Balance Sheet Related Disclosures [Abstract]
Long-term deferred service costs		$ 1,704	$ 1,490
Prepaid royalty license		935	997
Investment in a privately held company		1,411	1,411
Restricted cash		829	840
Others		1,268	488
Total other assets		$ 6,147	$ 5,226
Payment made for an investment in a privately held company	$ 661

Balance Sheet Components - Accr

Balance Sheet Components - Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Balance Sheet Related Disclosures [Abstract]
Accrued payroll and related expenses	$ 13,524	$ 15,141
Customer deposits	4,611	6,314
Accrued warranty costs	7,545	7,700
Accrued cooperative marketing expenses	6,465	5,690
Deferred service revenue	7,786	4,085
Others	10,238	7,813
Total accrued liabilities	$ 50,169	$ 46,743

Balance Sheet Components - Prod

Balance Sheet Components - Product Warranties (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Product Warranties:
Balance, beginning of period	$ 7,700	$ 7,083
Provision for warranty	3,866	3,656
Costs charged to accrual	(3,819)	(3,465)
Change in estimated liability for pre-existing warranties	(202)	(197)
Balance, end of period	$ 7,545	$ 7,077

Long-term Investments (Details)

Long-term Investments (Details) - Auction Rate Securities - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Auction-rate securities, net of unrealized losses	$ 2,633	$ 2,633
Auction-rate securities, unrealized holding losses, gross	117	117
Auction-rate securities, unrealized holding losses, net of taxes	$ (70)	$ (70)
Discounted Cash Flow Approach Valuation Technique
Schedule of Available-for-sale Securities [Line Items]
Fair value inputs, discount rate (as percent)	1.79%
Fair value inputs, time period until redemption	3 years
Fair value inputs, estimated rate of return (as percent)	0.40%
Fair value investment, increase or decrease in rate of return (as percent)	1.00%
Fair value investment, increase or decrease in term	1 year
Discounted Cash Flow Approach Valuation Technique | Minimum
Schedule of Available-for-sale Securities [Line Items]
Fair value, change in investment portfolio (as percent)	1.00%
Discounted Cash Flow Approach Valuation Technique | Maximum
Schedule of Available-for-sale Securities [Line Items]
Fair value, change in investment portfolio (as percent)	3.00%

Fair Value Disclosure - Cash Eq

Fair Value Disclosure - Cash Equivalents and Long-term Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets, fair value	$ 2,944	$ 2,943
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets, fair value	311	310
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets, fair value	0	0
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets, fair value	2,633	2,633
Money market funds | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents, fair value	311	310
Money market funds | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents, fair value	311	310
Money market funds | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents, fair value	0	0
Money market funds | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents, fair value	0	0
Auction rate securities | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Auction rate securities, fair value	2,633	2,633
Auction rate securities | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Auction rate securities, fair value	0	0
Auction rate securities | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Auction rate securities, fair value	0	0
Auction rate securities | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Auction rate securities, fair value	2,633	2,633
Cash
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents, fair value	110,367	94,901
Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Certificates of deposit, fair value	$ 1,104	$ 1,130

Fair Value Disclosure - Assets

Fair Value Disclosure - Assets Measured on Recurring Basis Roll Forward (Details) - Level 3 - Fair Value, Measurements, Recurring - Auction Rate Securities - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance as of beginning of period	$ 2,633	$ 2,647
Total realized gains or (losses) included in net income	0	0
Total unrealized gains or (losses) included in other comprehensive income	0	0
Sales and settlements at par	0	0
Transfers in and/or out of Level 3	0	0
Balance as of end of period	$ 2,633	$ 2,647

Fair Value Disclosure - Long-te

Fair Value Disclosure - Long-term Investments (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term and long-term debt	$ 94,807	$ 94,412
Auction Rate Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Amortized Cost	2,750	2,750
Gross Unrealized Holding Gains	0	0
Gross Unrealized Holding Losses	(117)	(117)
Fair Value	2,633	2,633
Auction Rate Securities | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 0	$ 0

Short-term and Long-term Obli42

Short-term and Long-term Obligations - Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Line of Credit Facility [Line Items]
Total debt	$ 94,807	$ 94,412
Current portion	(94,574)	(93,479)
Long-term portion	233	933
Revolving Credit Facility | Line of Credit
Line of Credit Facility [Line Items]
Total debt	71,899	69,399
Revolving Credit Facility | Line of Credit | Bank of America
Line of Credit Facility [Line Items]
Total debt	62,199	59,699
CTBC 2014 Facility | Term Loan | CTBC Bank
Line of Credit Facility [Line Items]
Total debt	19,875	21,280
CTBC 2014 Facility | Revolving Credit Facility | Line of Credit | CTBC Bank
Line of Credit Facility [Line Items]
Total debt	9,700	9,700
Term Loan
Line of Credit Facility [Line Items]
Total debt	22,908	25,013
Term Loan | Bank of America
Line of Credit Facility [Line Items]
Total debt	$ 3,033	$ 3,733

Short-term and Long-term Obli43

Short-term and Long-term Obligations - Short-term Obligations (Details)	1 Months Ended		3 Months Ended
	Jun. 30, 2015USD ($)	Dec. 31, 2014USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2015TWD	Dec. 31, 2014TWD
Short-term Debt [Line Items]
Debt, outstanding balance	$ 94,412,000		$ 94,807,000
Revolving Credit Facility | Line of Credit
Short-term Debt [Line Items]
Debt, outstanding balance	69,399,000		71,899,000
Bank of America | Revolving Credit Facility | Line of Credit
Short-term Debt [Line Items]
Debt, outstanding balance	59,699,000		62,199,000
Credit facility, maximum borrowing capacity	65,000,000
Credit facility, remaining borrowing capacity			2,801,000
Line of credit, total outstanding balance	59,699,000		62,199,000
Amount of assets as collateral for credit facility	1,045,408,000		$ 1,037,634,000
LIBOR | Bank of America | Revolving Credit Facility | Line of Credit
Short-term Debt [Line Items]
Credit facility, basis spread on variable rate (as percent)			1.25%
LIBOR rate (as percent)			0.20%	0.20%
CTBC 2014 Facility | CTBC Bank
Short-term Debt [Line Items]
Credit facility, maximum borrowing capacity			$ 30,153,000	TWD 1,000,000,000
Credit facility, remaining borrowing capacity			578,000	TWD 19,124,000
CTBC 2014 Facility | CTBC Bank | Term Loan
Short-term Debt [Line Items]
Debt, outstanding balance	21,280,000		19,875,000
Line of credit, total outstanding balance	21,280,000		19,875,000
Amount of assets as collateral for credit facility	27,047,000		27,057,000
CTBC 2014 Facility | CTBC Bank | Revolving Credit Facility | Line of Credit
Short-term Debt [Line Items]
Debt, outstanding balance	9,700,000		9,700,000
Credit facility, maximum borrowing capacity		$ 17,000,000
Credit facility, term		12 months
Percent of eligible accounts receivable		80.00%			80.00%
CTBC 2014 Facility | CTBC Bank | Secured Debt | Term Loan
Short-term Debt [Line Items]
Credit facility, maximum borrowing capacity		$ 22,017,000			TWD 700,000,000
Credit facility, term		12 months
CTBC 2014 Facility | CTBC's Established NTD Interest Rate | CTBC Bank | Secured Debt | Term Loan
Short-term Debt [Line Items]
Credit facility, basis spread on variable rate (as percent)		0.25%
CTBC 2014 Facility | CTBC's Established USD Interest Rate | CTBC Bank | Revolving Credit Facility | Line of Credit
Short-term Debt [Line Items]
Credit facility, basis spread on variable rate (as percent)		0.30%
Term Loan | Bank of America
Short-term Debt [Line Items]
Debt, total outstanding borrowings	$ 3,733,000		3,033,000
Credit facility, term	5 years
Amount of assets as collateral for credit facility	$ 17,354,000		$ 17,296,000
Term Loan | LIBOR | Bank of America
Short-term Debt [Line Items]
Credit facility, basis spread on variable rate (as percent)	1.50%
Minimum | Bank of America
Short-term Debt [Line Items]
Interest rate, period end (as percent)	0.79%		0.80%	0.80%
Minimum | CTBC 2014 Facility | CTBC Bank
Short-term Debt [Line Items]
Interest rate, period end (as percent)	0.82%		0.85%	0.85%
Maximum | Bank of America
Short-term Debt [Line Items]
Interest rate, period end (as percent)	1.68%		1.70%	1.70%
Maximum | CTBC 2014 Facility | CTBC Bank
Short-term Debt [Line Items]
Interest rate, period end (as percent)	1.16%		1.11%	1.11%

Short-term and Long-term Obli44

Short-term and Long-term Obligations - Long-Term Obligations (Details) - Bank of America	1 Months Ended	3 Months Ended
	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)consecutive_quarterbuilding
Minimum
Debt Instrument [Line Items]
Interest rate, period end (as percent)	0.79%	0.80%
Maximum
Debt Instrument [Line Items]
Interest rate, period end (as percent)	1.68%	1.70%
Term Loan
Debt Instrument [Line Items]
Term loan, face amount	$ 14,000,000
Number of buildings as collateral | building		3
Amount of assets as collateral for credit facility	$ 17,354,000	$ 17,296,000
Credit facility, term	5 years
Debt, total outstanding borrowings	$ 3,733,000	$ 3,033,000
Term Loan | LIBOR
Debt Instrument [Line Items]
Credit facility, basis spread on variable rate (as percent)	1.50%
Bank of America Credit Agreement
Debt Instrument [Line Items]
Not to incur on a consolidated basis, a net loss before taxes and extraordinary items in any two consecutive quarterly accounting periods | consecutive_quarter		2
Bank of America Credit Agreement | Minimum
Debt Instrument [Line Items]
The Company's funded debt to EBITDA ratio (ratio of all outstanding liabilities for borrowed money and other interest-bearing liabilities, including current and long-term debt, less the non-current portion of subordinated liabilities to EBITDA), shall not be greater than		2
The Company's unencumbered liquid assets, as defined in the agreement, held in the United States shall have an aggregate market value, of not less than		$ 30,000,000

Related-party and Other Trans45

Related-party and Other Transactions (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	May. 31, 2012	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Related Party Transaction [Line Items]
Net sales to Ablecom		$ 5,220	$ 26,578
Amounts owed to the Company by Ablecom		11,974		$ 13,186
Amounts owed to Ablecom by the Company		55,886		59,015
Outstanding purchase order		$ 391,961		378,341
Management Company | Super Micro Asia Science and Technology Park, Inc.
Related Party Transaction [Line Items]
Contribution in Super Micro Asia Science and Technology Park, Inc.	$ 168
Ownership percentage of Super Micro Asia Science and Technology Park, Inc.	50.00%
Compuware | Ablecom Technology | Ablecom | Maximum
Related Party Transaction [Line Items]
Ownership percentage		50.00%
Ablecom Technology | Ablecom
Related Party Transaction [Line Items]
Purchases from Ablecom		$ 59,261	54,403
Net sales to Ablecom		5,220	26,578
Amounts owed to the Company by Ablecom		11,974		13,186
Amounts owed to Ablecom by the Company		55,886		59,015
Tooling assets and miscellaneous costs paid to Ablecom		1,162	2,002
Outstanding purchase order		$ 60,947		$ 67,261
Ablecom Technology | Ablecom | Minimum
Related Party Transaction [Line Items]
Majority of invoiced dollars paid to Ablecom, number of days		41 days
Ablecom Technology | Ablecom | Maximum
Related Party Transaction [Line Items]
Majority of invoiced dollars paid to Ablecom, number of days		69 days
Ablecom Technology | Co-venturer | General and Administrative Expenses
Related Party Transaction [Line Items]
Net income (loss) attributable to Ablecom's interest		$ 2	$ 3
Ablecom Technology | Charles Liang and Wife | Investee
Related Party Transaction [Line Items]
Ownership percentage		10.50%
Ablecom Technology | Steve Liang and Other Family Members | Management and Immediate Family Member of Management
Related Party Transaction [Line Items]
Ownership percentage		36.00%
Super Micro Computer | Ablecom Technology | Investee
Related Party Transaction [Line Items]
Ownership percentage		0.60%

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income Tax Disclosure [Abstract]
Income tax provision	$ 7,504	$ 10,602
Effective tax rate (as percent)	35.40%	33.70%
Unrecognized tax benefits that would impact effective tax rate, if recognized	$ 15,769
Interest and penalties relating to unrecognized tax benefits	$ 1,124

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Purchase commitments, hard disk drives
Purchase commitments, total	$ 391,961	$ 378,341
Hard Disk Drive Commitment
Purchase commitments, hard disk drives
Purchase commitments, total	$ 201,583

Segment Reporting - Net Sales b

Segment Reporting - Net Sales by Geographic Region (Details) $ in Thousands	3 Months Ended
	Sep. 30, 2015USD ($)segment	Sep. 30, 2014USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment	1
Segment Reporting Information [Line Items]
Net sales	$ 519,618	$ 443,322
United States
Segment Reporting Information [Line Items]
Net sales	338,696	243,378
Europe
Segment Reporting Information [Line Items]
Net sales	86,826	89,557
Asia
Segment Reporting Information [Line Items]
Net sales	74,657	88,438
Other
Segment Reporting Information [Line Items]
Net sales	$ 19,439	$ 21,949

Segment Reporting - Long-Lived

Segment Reporting - Long-Lived Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015
Segment Reporting Information [Line Items]
Long-lived assets	$ 169,149	$ 163,038
United States
Segment Reporting Information [Line Items]
Long-lived assets	128,625	124,292
Asia
Segment Reporting Information [Line Items]
Long-lived assets	37,859	37,695
Europe
Segment Reporting Information [Line Items]
Long-lived assets	$ 2,665	$ 1,051

Segment Reporting - Net Sales50

Segment Reporting - Net Sales by Product Type (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Segment Reporting Information [Line Items]
Net sales	$ 519,618	$ 443,322
Product Concentration Risk | Net Sales
Segment Reporting Information [Line Items]
Percent of Net Sales	100.00%	100.00%
Server systems
Segment Reporting Information [Line Items]
Net sales	$ 356,211	$ 255,609
Server systems | Product Concentration Risk | Net Sales
Segment Reporting Information [Line Items]
Percent of Net Sales	68.60%	57.70%
Subsystems and accessories
Segment Reporting Information [Line Items]
Net sales	$ 163,407	$ 187,713
Subsystems and accessories | Product Concentration Risk | Net Sales
Segment Reporting Information [Line Items]
Percent of Net Sales	31.40%	42.30%

Segment Reporting Segment Repor

Segment Reporting Segment Reporting - Narrative (Details) - Customer Concentration Risk - customer	3 Months Ended		12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Net Sales
Segment Reporting Information [Line Items]
Concentration, number of customers	1	0
Net Sales | One Customer
Segment Reporting Information [Line Items]
Concentration risk percentage	12.20%
Accounts Receivable
Segment Reporting Information [Line Items]
Concentration, number of customers	1		0
Accounts Receivable | One Customer
Segment Reporting Information [Line Items]
Concentration risk percentage	10.30%

Prior Period Adjustment Recor52

Prior Period Adjustment Recorded in Current Quarter (Details) - USD ($) $ in Thousands	3 Months Ended		36 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Jun. 30, 2015
Error Corrections and Prior Period Adjustments [Line Items]
Net sales	$ 519,618	$ 443,322
Net income	13,699	$ 20,863
Adjustment of net sales | Previously reported
Error Corrections and Prior Period Adjustments [Line Items]
Net sales			$ 9,259
Adjustment of net sales | Prior period adjustment
Error Corrections and Prior Period Adjustments [Line Items]
Net sales	(9,259)
Adjustment of net income | Previously reported
Error Corrections and Prior Period Adjustments [Line Items]
Net income			$ 5,926
Adjustment of net income | Prior period adjustment
Error Corrections and Prior Period Adjustments [Line Items]
Net income	$ (5,926)