BASIS OF PRESENTATION (Policies) |
3 Months Ended |
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Sep. 27, 2026 | |
| Accounting Policies [Abstract] | |
| Basis of Accounting | The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for annual financial statements. In the opinion of management, all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair presentation of the periods presented have been included. The accompanying unaudited Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements of Lam Research Corporation (“Lam Research” or the “Company”) for the fiscal year ended June 28, 2026, which are included in the Company’s Annual Report on Form 10-K as of and for the year ended June 28, 2026 (the “2026 Form 10-K”).
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| Consolidation | The Condensed Consolidated Financial Statements include the accounts of Lam Research and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. |
| Fiscal Period | The Company’s reporting period is a 52/53-week fiscal year. The Company’s current fiscal year will end June 27, 2027 and includes 52 weeks. |
| Recently Adopted or Effective | Recently Adopted or Effective The Company has not adopted any new accounting standards during the three months ended September 27, 2026 that have a material impact on the Company’s Condensed Consolidated Financial Statements.
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| Inventories | Inventories are stated at the lower of cost or net realizable value using standard costs that approximate actual costs on a first-in, first-out basis. |
| Warranties | The Company provides standard warranties on its systems. The liability amount is based on actual historical warranty spending activity by type of system, customer, and geographic region, modified for any known differences such as the impact of system reliability improvements. |