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Business Combination | 9 Months Ended
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Sep. 25, 2021
Business Combinations [Abstract] |
Business Combination | NOTE 2. Business Combination Inspectrology, LLC On December 31, 2020, the Company acquired Inspectrology, LLC (“Inspectrology”), a leading supplier of overlay metrology for controlling lithography and etch processes in the compound semiconductor market for $27,015 in cash and a potential earnout of $10,000, subject to achievement of certain revenue targets earned for fiscal year 2021 and fiscal year 2022. As of September 25, 2021, the Company does not believe the earnout criteria will be met. Certain payments, including the earnout, are subject to the principals remaining with the Company for a period of one to three years. The following table summarizes the preliminary fair values of assets acquired and liabilities assumed at the date of acquisition:
Cash and cash equivalents |  | $ | 220 |
Account receivables |  |  | 4,071 |
Inventories |  |  | 2,587 |
Prepaid expenses and other current assets |  |  | 104 |
Property, plant and equipment |  |  | 86 |
Identifiable intangible assets |  |  | 12,210 |
Other assets |  |  | 3,000 |
Total assets acquired |  |  | 22,278 |
Accounts payable |  |  | (1,048 | )
Payroll and related expenses |  |  | (512 | )
Deferred revenue |  |  | (386 | )
Other current liabilities |  |  | (576 | )
Net assets acquired |  |  | 19,756 |
Goodwill |  |  | 7,259 |
Total purchase consideration |  | $ | 27,015 |

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- 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
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- References No definition available. + Details
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