XML 52 R42.htm IDEA: XBRL DOCUMENT v3.21.2

SEGMENT REPORTING AND GEOGRAPHIC INFORMATION (Tables)

3 Months Ended

Sep. 30, 2021

Segment Reporting [Abstract]

Summary of Results for Reportable Segments

The following is a summary of results for each of our four reportable segments for the indicated periods:

			Three Months Ended September 30,
(In thousands)			2021						2020
SPC:
Revenues			$	1,779,083					$	1,267,954
Segment gross margin			1,161,929						814,810
Specialty Semiconductor Process:
Revenues			102,029						88,954
Segment gross margin			54,721						49,928
PCB, Display and Component Inspection:
Revenues			202,808						181,177
Segment gross margin			94,476						90,169
Other:
Revenues			—						140
Segment gross margin			—						13
Totals:
Revenues for reportable segments			$	2,083,920					$	1,538,225
Segment gross margin			$	1,311,126					$	954,920

Schedule of Reconciliation of Total Reportable Segments Revenue to Total Revenue

The following table reconciles total revenues for reportable segments to total revenues for the indicated periods:

			Three Months Ended September 30,
(In thousands)			2021						2020
Total revenues for reportable segments			$	2,083,920					$	1,538,225
Corporate allocations and effects of foreign exchange rates			(82)						395
Total revenues			$	2,083,838					$	1,538,620

Schedule of Reconciliation of Total Segment Gross Margin to Total Income Before Income Taxes

The following table reconciles total segment gross margin to total income before income taxes for the indicated periods:

			Three Months Ended September 30,
(In thousands)			2021						2020
Total segment gross margin			$	1,311,126					$	954,920
Acquisition-related charges, corporate allocations, and effects of foreign exchange rates(1)			40,912						36,862
Research and development			258,153						219,038
Selling, general and administrative			193,261						172,631
Interest expense			38,312						39,386
Other expense (income), net			14,140						3,197
Income before income taxes			$	766,348					$	483,806

__________________

(1)Acquisition-related charges primarily include amortization of intangible assets and amortization of inventory fair value adjustments presented as part of costs of revenues.

Schedule of Revenues by Geographic Region

The following is a summary of revenues by geographic region, based on ship-to location, for the indicated periods:

(Dollar amounts in thousands)			Three Months Ended September 30,
			2021												2020
Revenues:
China			$	685,156					33		%				$	486,089					32		%
Taiwan			627,084						30		%				369,100						24		%
Korea			239,183						12		%				189,518						12		%
North America			177,740						9		%				170,176						11		%
Japan			175,167						8		%				164,419						11		%
Rest of Asia			92,068						4		%				76,201						5		%
Europe and Israel			87,440						4		%				83,117						5		%
Total			$	2,083,838					100		%				$	1,538,620					100		%

Schedule of Revenues by Major Products

The following is a summary of revenues by major product categories for the indicated periods:

(Dollar amounts in thousands)			Three Months Ended September 30,
			2021												2020
Revenues:
Wafer Inspection			$	887,512					43		%				$	519,551					34		%
Patterning			439,591						21		%				370,932						24		%
Specialty Semiconductor Process			93,120						4		%				74,027						5		%
PCB, Display and Component Inspection			137,887						7		%				120,626						8		%
Services			453,950						22		%				393,125						26		%
Other			71,778						3		%				60,359						3		%
Total			$	2,083,838					100		%				$	1,538,620					100		%

Schedule of Long-Lived Assets by Geographic Region

Land, property and equipment, net by geographic region as of the dates indicated below were as follows: 

			As of						As of
(In thousands)			September 30, 2021						June 30, 2021
Land, property and equipment, net:
United States			$	476,809					$	447,359
Singapore			81,160						76,882
Israel			60,064						57,403
Europe			56,153						56,895
Rest of Asia			24,361						24,488
Total			$	698,547					$	663,027

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country or foreign geographic area.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599

+ Details

Name:	us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.1)
-URI http://asc.fasb.org/extlink&oid=123367319&loc=SL114868664-224227

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfRevenueFromExternalCustomersAttributedToForeignCountriesByGeographicAreaTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8813-108599

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8906-108599

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration