KLA Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

Financial Statement Components (Tables)

Financial Statement Components (Tables)

9 Months Ended

2020年3月31日

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Condensed Consolidated Balance Sheets



（成千上万个）	作为 March 31, 2020			作为 June 30, 2019
Accounts receivable, net:
Accounts receivable, gross	$	1,131,068		$	1,002,114
Allowance for doubtful accounts	(11,805		)	(12,001		)
	$	1,119,263		$	990,113
Inventories:
Raw materials	$	449,251		$	444,627
客户服务部件	340,191			328,515
制作过程	324,423			285,191
完成品	150,265			204,167
	$	1,264,130		$	1,262,500
Other current assets:
Contract assets	$	91,382		$	94,015
Prepaid expenses	71,975			88,387
Deferred costs of revenue	73,326			70,721
Prepaid income and other taxes	36,870			51,889
Other current assets	26,988			18,065
	$	300,541		$	323,077
Land, property and equipment, net:
Land	$	67,859		$	67,883
Buildings and leasehold improvements	398,999			402,678
Machinery and equipment	659,048			669,316
Office furniture and fixtures	30,022			28,282
实施过程	79,035			26,029
	1,234,963			1,194,188
少：累积折旧	(737,220		)	(745,389		)
	$	497,743		$	448,799
Other non-current assets:
执行延期储蓄计划 ⁽¹⁾	$	187,936		$	207,581
Operating lease right of use assets	98,104			—
Other non-current assets	54,767			58,392
	$	340,807		$	265,973
Other current liabilities:
Compensation and benefits	$	287,012		$	226,462
执行延期储蓄计划	189,331			208,926
客户信用和进步	124,109			133,677
其他应计费用	164,195			202,647
Income taxes payable	31,601			23,350
Interest payable	34,651			31,992
Operating lease liabilities	28,520			—
	$	859,419		$	827,054
Other non-current liabilities:
Income taxes payable	$	383,356		$	392,266
Pension liabilities	80628年			79,622
Operating lease liabilities	67,524			—
Other non-current liabilities	144,436			116,009
	$	675,944		$	587,897

________________

(1)

We have a non-qualified deferred compensation plan (known as “Executive Deferred Savings Plan” or “EDSP”) under which certain employees and non-employee directors may defer a portion of their compensation. The expense (benefit) associated with changes in the EDSP liability included in selling, general and administrative expense was $（29.4）百万和 $ 1930万美元在三个月结束时 March 31, 2020 和 2019 , respectively and was $（15.5）百万和 $7.0 million during the nine 几个月结束了 March 31, 2020 和 2019 , respectively. The amount of net gains (losses) associated with changes in the EDSP assets included in selling, general and administrative expense was $（29.4）百万和 $19.7 million 在三个月结束时 March 31, 2020 和 2019 , respectively and was $(15.3) million 和 $7.7 million during the nine 几个月结束了 March 31, 2020 和 2019 , respectively. For additional details, refer to Note 1 “Description of Business and Summary of Significant Accounting Policies” of the Notes to the Consolidated Financial Statements included in our Annual Report on Form 10-K for the fiscal year ended June 30, 2019 .

Components of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) (“OCI”) as of the dates indicated below were as follows:



（成千上万个）	Currency Translation Adjustments			Unrealized Gains (Losses) on Available-for-Sale Securities			Unrealized Gains (Losses) on Cash Flow Hedges			定义的福利计划未实现的收益（损失）			全部的
Balance as of March 31, 2020	$	(47,144	)	$	(224	)	$	(23,382	)	$	（17,544	)	$	(88,294	)

Balance as of June 30, 2019	$	(44,041	)	$	(1,616	)	$	(8,725	)	$	(18,647	)	$	(73,029	)

Reclassification out of Accumulated Other Comprehensive Income

从累积的OCI重新分类为指定期间的凝结合并运营声明的净收入（损失）的影响如下（以千分为单位）：



	Location in the Condensed Consolidated	Three Months Ended March 31,						九个月结束了 March 31,
Accumulated OCI Components	Statements of Operations	2020			2019			2020			2019
Unrealized gains (losses) on cash flow hedges from foreign exchange and interest rate contracts ⁽¹⁾	收入	$	3,051		$	655		$	3,416		$	3,343
	Costs of revenues and operating expenses	12			(17		)	(1,806		)	(309		)
	Interest expense	(159		)	150			(358		)	527
	Other expense (income), net	—			158			—			158
	Net gains (losses) reclassified from accumulated OCI	$	2,904		$	946		$	1,252		$	3,719
Unrealized gains (losses) on available-for-sale securities	Other expense (income), net	$	(432	)	$	(313	)	$	(346	)	$	(1,263	)

__________________

(1)

Reflects the new accounting guidance for hedge accounting, which was adopted in the second quarter of fiscal year 2019. For additional details, refer to Note 16 “Derivative Instruments and Hedging Activities” of the Notes to the Condensed Consolidated Financial Statements.