v3.25.4

Note 12 - Income Taxes (Tables) | 12 Months Ended
--- | ---
Jan. 03, 2026
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Year Ended |
|  | January 3, |  |  | December 28, |  |  | December 30, |
(In thousands) |  | 2026 |  |  | 2024 |  |  | 2023 |
Domestic |  | $ | (1,792 | ) |  | $ | 2,595 |  |  | $ | 55,069 |
Foreign |  |  | 15,169 |  |  |  | 33,634 |  |  |  | 159,787 |
Income before taxes |  | $ | 13,377 |  |  | $ | 36,229 |  |  | $ | 214,856 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended |
|  | January 3, |  |  | December 28, |  |  | December 30, |
(In thousands) |  | 2026 |  |  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 2,317 |  |  | $ | (15,866 | ) |  | $ | 10,331 |
State |  |  | (10 | ) |  |  | 460 |  |  |  | 1,059 |
Foreign |  |  | 2,799 |  |  |  | 2,573 |  |  |  | 3,019 |
|  |  | 5,106 |  |  |  | (12,833 | ) |  |  | 14,409 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 4,912 |  |  |  | (7,530 | ) |  |  | (56,323 | )
State |  |  | — |  |  |  | — |  |  |  | — |
Foreign |  |  | 275 |  |  |  | (4,539 | ) |  |  | (2,291 | )
|  |  | 5,187 |  |  |  | (12,069 | ) |  |  | (58,614 | )
Income tax expense (benefit) |  | $ | 10,293 |  |  | $ | (24,902 | ) |  | $ | (44,205 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended |
|  | January 3, 2026 |
(In thousands) |  | Amount |  |  | %
U.S Federal Statutory Tax Rate |  | $ | 2,809 |  |  |  | 21.0 |
State Income Taxes, Net of Federal Benefit* |  |  | (4 | ) |  |  | — |
Foreign Tax Effects |  |  |  |  |  |  |  |
Bermuda |  |  |  |  |  |  |  |
Statutory tax rate difference between Bermuda and United States |  |  | (360 | ) |  |  | (2.7 | )
Taiwan |  |  |  |  |  |  |  |
Withholding tax |  |  | 1,239 |  |  |  | 9.3 |
Canada |  |  |  |  |  |  |  |
Research and Development tax credits |  |  | (226 | ) |  |  | (1.7 | )
Stock-based payment awards |  |  | 683 |  |  |  | 5.1 |
Other |  |  | (142 | ) |  |  | (1.1 | )
Other |  |  | 570 |  |  |  | 4.1 |
Effects of Changes in Tax Law |  |  | — |  |  |  | — |
Nontaxable or Nondeductible Items |  |  |  |  |  |  |  |
Stock-based compensation |  |  | 15,271 |  |  |  | 114.2 |
Other |  |  | 132 |  |  |  | 1.0 |
Effects of Cross Border Tax Effects |  |  |  |  |  |  |  |
Global Intangible low-taxed income |  |  | (196 | ) |  |  | (1.5 | )
Foreign-Derived Intangible Income |  |  | (2,243 | ) |  |  | (16.8 | )
Subpart F Income |  |  | 1,027 |  |  |  | 7.7 |
Tax Credits |  |  |  |  |  |  |  |
R&D Credits |  |  | (2,400 | ) |  |  | (17.9 | )
Foreign Tax Credits |  |  | (7,180 | ) |  |  | (53.7 | )
Change in Valuation Allowance |  |  | 627 |  |  |  | 4.7 |
Changes in Unrecognized Tax Benefits |  |  | (6 | ) |  |  | — |
Other |  |  | 692 |  |  |  | 5.2 |
Effective Tax Rate |  | $ | 10,293 |  |  |  | 76.9 |
|  | Year Ended
|  | December 28, |  | December 30,
|  | 2024 |  | 2023
|  | % |  | %
Statutory federal rate |  | 21 |  | 21
Adjustments for tax effects of: |  |  |  |
State taxes, net |  | (8) |  | (1)
Federal tax credits |  | (16) |  | (4)
Stock-based compensation |  | 9 |  | (2)
Foreign rate differential |  | (25) |  | (15)
U.S. tax on foreign operations |  | 18 |  | 9
Valuation allowance |  | 10 |  | (29)
Change in uncertain tax benefit accrual |  | (75) |  | —
Other |  | (3) |  | —
Effective income tax rate |  | (69) |  | (21)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
(In thousands) |  | January 3, 2026 |  |  | December 28, 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carry forwards |  | $ | 12,291 |  |  | $ | 13,332 |
Tax credit carry forwards |  |  | 104,199 |  |  |  | 100,820 |
Accrued liabilities and reserves |  |  | 25,136 |  |  |  | 26,638 |
Stock-based and deferred compensation |  |  | 3,107 |  |  |  | 2,238 |
Lease liability |  |  | 8,106 |  |  |  | 3,831 |
Other |  |  | 3,467 |  |  |  | 5,483 |
Total deferred tax assets |  |  | 156,306 |  |  |  | 152,342 |
Less: valuation allowance |  |  | (86,268 | ) |  |  | (82,684 | )
Net deferred tax assets |  |  | 70,038 |  |  |  | 69,658 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Unremitted earnings |  |  | 1,568 |  |  |  | 720 |
Right of use asset |  |  | 7,596 |  |  |  | 3,486 |
Other |  |  | 1,469 |  |  |  | 826 |
Total deferred tax liabilities |  |  | 10,633 |  |  |  | 5,032 |
Net deferred taxes |  | $ | 59,405 |  |  | $ | 64,626 |
Reported as: |  |  |  |  |  |  |  |
Deferred tax assets |  | $ | 62,675 |  |  | $ | 66,980 |
Deferred tax liabilities (included in Other long-term liabilities) |  |  | (3,270 | ) |  |  | (2,354 | )
Net deferred taxes |  | $ | 59,405 |  |  | $ | 64,626 |
Summary of Valuation Allowance [Table Text Block] |
Fiscal Years Ended |  | Balance at beginning |  |  | Charged (Credit) to costs and |  |  | Charged (credit) to other |  |  | Balance at end of |
(In thousands) |  | of period |  |  | expenses |  |  | accounts |  |  | period |
January 3, 2026 |  | $ | 82,684 |  |  | $ | 3,584 |  |  | $ | — |  |  | $ | 86,268 |
December 28, 2024 |  | $ | 79,100 |  |  | $ | 3,584 |  |  | $ | — |  |  | $ | 82,684 |
December 30, 2023 |  | $ | 140,533 |  |  | $ | (61,433 | ) |  | $ | — |  |  | $ | 79,100 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | (In thousands) |
Balance at January 1, 2023 |  | $ | 58,889 |
Additions based on tax positions related to the current year |  |  | 2,247 |
Additions based on tax positions of prior years |  |  | 1,128 |
Reductions for tax positions of prior years |  |  | (156 | )
Reduction as a result of lapse of applicable statute of limitations |  |  | (696 | )
Balance at December 30, 2023 |  |  | 61,412 |
Additions based on tax positions related to the current year |  |  | 3,362 |
Additions based on tax positions of prior years |  |  | 552 |
Reductions for tax positions of prior years |  |  | — |
Reduction as a result of lapse of applicable statute of limitations |  |  | (36,028 | )
Balance at December 28, 2024 |  |  | 29,298 |
Additions based on tax positions related to the current year |  |  | 1,083 |
Additions based on tax positions of prior years |  |  | 113 |
Reductions for tax positions of prior years |  |  | — |
Reduction as a result of lapse of applicable statute of limitations |  |  | (440 | )
Balance at January 3, 2026 |  | $ | 30,054 |
Cash Taxes Paid [Table Text Block] |
|  | Year Ended |
|  | January 3, |  |  | December 28, |  |  | December 30, |
(In thousands) |  | 2026 |  |  | 2024 |  |  | 2023 |
Federal |  | $ | 3,006 |  |  | $ | 2,113 |  |  | $ | 9,780 |
State: |  |  |  |  |  |  |  |  |  |  |  |
Minnesota |  |  | — |  |  |  | 574 |  |  |  | — |
Oregon |  |  | 459 |  |  |  | 730 |  |  |  | — |
Other |  |  | (26 | ) |  |  | 113 |  |  |  | 1,299 |
Total State |  |  | 433 |  |  |  | 1,417 |  |  |  | 1,299 |
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Canada |  |  | (1,035 | ) |  |  | — |  |  |  | — |
China |  |  | 703 |  |  |  | 1,432 |  |  |  | — |
Netherlands |  |  | — |  |  |  | 439 |  |  |  | — |
Singapore |  |  | 1,218 |  |  |  | 1,666 |  |  |  | 1,624 |
Taiwan |  |  | 1,996 |  |  |  | — |  |  |  | 1,372 |
Other |  |  | 1,447 |  |  |  | 1,520 |  |  |  | 1,679 |
Total Foreign |  |  | 4,329 |  |  |  | 5,057 |  |  |  | 4,675 |
Income taxes paid, net of refunds |  | $ | 7,768 |  |  | $ | 8,587 |  |  | $ | 15,754 |

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