v3.26.1
Revenue Recognition
12 Months Ended
Jun. 28, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Recognition Revenue Recognition
Contract liabilities and distributor-related reserves were $65.4 million and $65.6 million as of June 28, 2026 and June 29, 2025, respectively. The decrease was primarily due to a decrease in customer reserve deposits, partially offset by an increase in distributor-related reserves. Contract liabilities and distributor-related reserves are recorded within contract liabilities and distributor-related reserves and other long-term liabilities on the consolidated balance sheets.
Practical Expedients and Exemptions
The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less.
Incidental contract costs that are not material in context of the delivery of products are expensed as incurred. Sales commissions are expensed when the amortization period is less than one year. Contract assets, such as costs to obtain or fulfill contracts, are an insignificant component of the Company’s revenue recognition process. The majority of the Company’s fulfillment costs as a manufacturer consist of inventory, fixed assets, and intangible assets, all of which are accounted for under the respective guidance for those asset types.
The Company’s accounts receivable balance represents the Company’s unconditional right to receive consideration from its customers with contracts. Payments are typically due within 30 days of completion of the performance obligation and invoicing and therefore do not contain significant financing components.
Sales tax, value-added tax, and other taxes the Company collects concurrent with revenue-producing activities are excluded from revenue, and shipping and handling costs are treated as fulfillment activities and are included in cost of revenue in the Company’s consolidated statements of operations.
For the periods from June 30, 2025 to September 29, 2025 and from September 30, 2025 to June 28, 2026, the Company recognized $1.2 million and $5.7 million, respectively, in revenue from contract liability balances. For the fiscal year ended June 29, 2025, the Company recognized $1.2 million in revenue from contract liability balances, and for the fiscal year ended June 30, 2024, the Company did not recognize any material revenue from contract liability balances.
Product Line Revenue
The Company sells products from within two product lines: Power Products and Materials Products. Revenue from these two product lines is as follows:
SuccessorPredecessor
Period from September 30, 2025 to June 28, 2026Period from June 30, 2025 to September 29, 2025Fiscal Year EndedFiscal Year Ended
(in millions of U.S. Dollars)June 29, 2025June 30, 2024
Power Products$324.7 $131.8 $414.0 $415.6 
Materials Products143.6 65.0 343.6 391.6 
Total$468.3 $196.8 $757.6 $807.2 
Geographic Information
The Company conducts business in several geographic areas. Revenue is attributed to a particular geographic region based on the shipping address for the products. Disaggregated revenue from external customers by geographic area is as follows:
SuccessorPredecessor
Period from September 30, 2025 to June 28, 2026Period from June 30, 2025 to September 29, 2025For the Fiscal Year EndedFor the Fiscal Year Ended
June 29, 2025June 30, 2024
(in millions of U.S. Dollars)Revenue%Revenue%Revenue%Revenue%
United States$160.4 34.3 %$44.9 22.8 %$135.5 17.9 %$115.0 14.2 %
Hong Kong88.8 19.0 %26.1 13.3 %99.0 13.1 %116.4 14.4 %
Europe79.2 16.9 %36.3 18.4 %151.3 20.0 %295.2 36.6 %
Asia Pacific(1)
79.216.9 %49.124.9 %104.213.8 %72.69.0 %
Singapore23.0 4.9 %7.6 3.9 %104.1 13.7 %101.6 12.6 %
Japan18.4 3.9 %13.3 6.8 %91.1 12.0 %63.2 7.8 %
China14.7 3.1 %17.9 9.1 %70.2 9.3 %41.5 5.1 %
Other4.6 1.0 %1.6 0.8 %2.2 0.3 %1.7 0.3 %
Total$468.3 $196.8 $757.6 $807.2 
(1) Excluding China, Hong Kong, Japan and Singapore.