XML 52 R32.htm IDEA: XBRL DOCUMENT
v3.25.2

SCHEDULE II | 12 Months Ended
--- | ---
Jun. 30, 2025
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
SCHEDULE II | SCHEDULE II COHERENT CORP. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS YEARS ENDED JUNE 30, 2025, 2024, AND 2023 (IN THOUSANDS OF DOLLARS)
| Balance at Beginning of Year | Charged to Expense | Charged to Other Accounts | Assets Held-For-Sale | Deduction from Reserves | Balance at End of Year
YEAR ENDED JUNE 30, 2025: |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 9,511 |  | $ | 8,181 |  | $ | — |  |  | $ | (117) |  | $ | (5,386) |  | (3) | $ | 12,189 |
Warranty reserves | $ | 44,193 |  | $ | 26,352 |  | $ | — |  |  | $ | (4,299) |  | $ | (33,492) |  |  | $ | 32,754 |
Deferred tax asset valuation allowance | $ | 154,830 |  | $ | 15,413 |  | $ | 3,577 |  | (2) | $ | (10,142) |  | $ | — |  |  | $ | 163,678 |
YEAR ENDED JUNE 30, 2024: |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 8,005 |  | $ | 5,161 |  | $ | — |  |  | $ | — |  | $ | (3,655) |  | (3) | $ | 9,511 |
Warranty reserves | $ | 47,563 |  | $ | 34,362 |  | $ | — |  |  | $ | — |  | $ | (37,732) |  |  | $ | 44,193 |
Deferred tax asset valuation allowance | $ | 97,180 |  | $ | 57,968 |  | $ | (318) |  | (2) | $ | — |  | $ | — |  |  | $ | 154,830 |
YEAR ENDED JUNE 30, 2023: |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 4,206 |  | $ | 1,793 |  | $ | 3,112 |  | (1) | $ | — |  | $ | (1,106) |  | (3) | $ | 8,005 |
Warranty reserves | $ | 17,738 |  | $ | 40,475 |  | $ | 29,196 |  | (1) | $ | — |  | $ | (39,846) |  |  | $ | 47,563 |
Deferred tax asset valuation allowance | $ | 55,420 |  | $ | 4,035 |  | $ | 37,725 |  | (1,2) | $ | — |  | $ | — |  |  | $ | 97,180 |
(1) Related to amounts assumed from the Coherent, Inc. acquisition. (2) Primarily related to currency translation adjustments. (3) Primarily relates to write-offs of accounts receivable.

X
- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-5 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4 + Details
Name: | srt_ScheduleOfValuationAndQualifyingAccountsDisclosureTextBlock
Namespace Prefix: | srt_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | srt_ValuationAndQualifyingAccountsAbstract
Namespace Prefix: | srt_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration