XML 59 R9.htm IDEA: XBRL DOCUMENT
v3.20.1

Business Combination | 3 Months Ended
--- | ---
Mar. 28, 2020
Business Combinations [Abstract] |
Business Combination | NOTE 2. Business Combination Rudolph and Nanometrics completed the Merger effective October 25, 2019. The Company accounted for the Merger as a reverse acquisition, using the acquisition method of accounting in accordance with generally accepted accounting principles, with Rudolph being treated as the accounting acquiring entity. The acquired assets and liabilities of Nanometrics were recorded at their respective fair values including an amount for goodwill, which represents the purchase price paid in excess of the fair value of the net tangible and intangible assets acquired and liabilities assumed, and is attributable primarily to expected synergies, economies of scale and the assembled workforce of Nanometrics. The following table summarizes the preliminary allocation of the total purchase consideration to the initial estimated fair values of the assets acquired and liabilities assumed as of October 25, 2019, as well as adjustments aggregating $478 to other non-current liabilities during the three months ended March 28, 2020:
Cash and cash equivalents |  | $ | 43,882 |
Marketable securities |  |  | 94,389 |
Account receivables |  |  | 49,917 |
Inventories |  |  | 98,478 |
Prepaid expenses and other current assets |  |  | 7,734 |
Property, plant and equipment |  |  | 77,451 |
Operating lease right-of-use assets |  |  | 9,658 |
Identifiable intangible assets |  |  | 374,900 |
Deferred income taxes |  |  | 1,352 |
Other assets |  |  | 850 |
Total assets acquired |  |  | 758,611 |
Accounts payable |  |  | (23,361 | )
Payroll and related expenses |  |  | (20,290 | )
Deferred revenue |  |  | (5,931 | )
Other current liabilities |  |  | (10,739 | )
Income taxes payable |  |  | (2,699 | )
Other non-current liabilities |  |  | (90,591 | )
Net assets acquired |  |  | 605,000 |
Goodwill |  |  | 285,131 |
Total purchase consideration |  | $ | 890,131 |

X
- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -URI http://asc.fasb.org/topic&trid=2303972 + Details
Name: | us-gaap_BusinessCombinationDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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