XML 42 R31.htm IDEA: XBRL DOCUMENT
v3.25.3

Leases (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2025
Leases |
Schedule of operating and finance lease right-of-use assets and related lease obligations | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | September 30, | ​ | December 31, | ​ | ​ | ​
Leases | Classification | ​ | 2025 |  | 2024 |  |  | ​
Assets | ​ | ​ | (in thousands) | ​ |  | ​
Operating leases | Operating lease assets | ​ | $ | 29,499 | ​ | $ | 29,621 | ​ | ​ | ​
Finance lease | Finance lease assets* | ​ |  | 14,440 | ​ |  | 15,346 | ​ | ​ | ​
Total leased assets | ​ | ​ | $ | 43,939 | ​ | $ | 44,967 | ​ | ​ | ​
Liabilities | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating | Other current liabilities | ​ | $ | 4,761 | ​ | $ | 4,470 | ​ | ​ | ​
Finance | Current portion of finance lease obligation | ​ | ​ | 1,505 | ​ | ​ | 1,345 | ​ | ​ | ​
Non-current | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Operating | Other long-term liabilities | ​ | ​ | 25,221 | ​ | ​ | 25,321 | ​ | ​ | ​
Finance | Finance lease obligation | ​ |  | 41,166 | ​ |  | 42,329 | ​ | ​ | ​
Total lease liabilities | ​ | ​ | $ | 72,653 | ​ | $ | 73,465 | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
*Finance lease assets are recorded net of accumulated depreciation of $48.1 million and include $0.5 million of prepaid financing costs as of September 30, 2025. Finance lease assets are recorded net of accumulated depreciation of $47.4 million and include $0.5 million of prepaid financing costs as of December 31, 2024. | ​ | ​ | ​
Schedule of lease costs | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | Three months ended | ​ | Nine months ended |  | ​
​ | ​ | ​ | September 30, | ​ | September 30, | ​ | ​
Lease cost | Classification | ​ | 2025 |  | 2024 |  | 2025 |  | 2024 |  | ​
Operating lease cost | ​ | ​ | (in thousands) |  | ​
Product / services* | Cost of revenue | ​ | $ | 1,626 | ​ | $ | 1,664 | ​ | $ | 4,907 | ​ | $ | 5,186 | ​ | ​
Research and development | Operating expenses | ​ |  | 109 | ​ |  | 127 | ​ |  | 477 | ​ |  | 453 | ​ | ​
Sales and marketing* | Operating expenses | ​ |  | 436 | ​ |  | 463 | ​ |  | 1,330 | ​ |  | 1,365 | ​ | ​
General and administrative* | Operating expenses | ​ |  | 249 | ​ |  | 232 | ​ |  | 787 | ​ |  | 763 | ​ | ​
Total operating lease cost | ​ | ​ | $ | 2,420 | ​ | $ | 2,486 | ​ | $ | 7,501 | ​ | $ | 7,767 | ​ | ​
Finance lease cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Depreciation of leased assets | Cost of revenue, Research and development, Sales and marketing and General and administrative | ​ | $ | 264 | ​ | $ | 321 | ​ | $ | 907 | ​ | $ | 964 | ​ | ​
Interest on lease liabilities | Interest expense | ​ |  | 1,139 | ​ |  | 1,177 | ​ |  | 3,443 | ​ |  | 3,561 | ​ | ​
Total finance lease cost | ​ | ​ | $ | 1,403 | ​ | $ | 1,498 | ​ | $ | 4,350 | ​ | $ | 4,525 | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total lease cost | ​ | ​ | $ | 3,823 | ​ | $ | 3,984 | ​ | $ | 11,851 | ​ | $ | 12,292 | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
* Product / services, sales and marketing and general and administrative expense also includes short-term lease and variable lease costs of approximately $0.4 million and $1.4 million for the three and nine months ended September 30, 2025, respectively, and includes short-term lease and variable lease costs of approximately $0.3 million and $1.6 million for the three and nine months ended September 30, 2024, respectively. | ​ | ​
Schedule of future minimum operating and finance leases | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Finance | ​ | Operating |  | Total |
Maturity of Lease Liabilities | ​ | Leases | ​ | Leases | ​ | Leases | ​
​ | ​ | (in thousands) | ​
2025 | ​ | $ | 1,475 | ​ | $ | 1,675 | ​ | $ | 3,150 | ​
2026 | ​ |  | 6,008 | ​ |  | 5,972 | ​ |  | 11,980 | ​
2027 | ​ |  | 6,128 | ​ |  | 4,130 | ​ |  | 10,258 | ​
2028 | ​ |  | 6,251 | ​ |  | 2,941 | ​ |  | 9,192 | ​
2029 | ​ | ​ | 6,376 | ​ | ​ | 2,640 | ​ | ​ | 9,016 | ​
Thereafter | ​ | ​ | 48,960 | ​ | ​ | 22,871 | ​ | ​ | 71,831 | ​
Total lease payments | ​ | $ | 75,198 | ​ | $ | 40,229 | ​ | $ | 115,427 | ​
Less interest portion* | ​ | ​ | (32,527) | ​ | ​ | (10,247) | ​ | ​ | (42,774) | ​
Finance lease and operating lease obligations | ​ | $ | 42,671 | ​ | $ | 29,982 | ​ | $ | 72,653 | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
* Finance lease interest calculated using the implied interest rate; operating lease interest calculated using estimated corporate borrowing rate. | ​
Schedule of weighted-average remaining lease term and discount rates | ​
​ | ​ | ​ | ​ | ​
​ | ​ | September 30, | ​
Lease term and discount rate |  | 2025 | ​
Weighted-average remaining lease term (years): | ​ | ​ | ​ | ​
Operating leases | ​ | ​ | 10.5 | ​
Finance leases | ​ |  | 11.3 | ​
Weighted-average discount rate: | ​ | ​ | ​ | ​
Operating leases | ​ |  | 5.3% | ​
Finance leases | ​ |  | 10.5% | ​
​ | ​ | ​ | ​ | ​
Schedule of cash outflows by lease type | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Nine months ended September 30,
Cash paid for amounts included in the measurement of lease liabilities |  | 2025 |  | 2024
​ | ​ | (in thousands)
Operating cash outflows from operating leases | ​ | $ | 7,501 | ​ | $ | 7,767
Operating cash outflows from finance leases | ​ |  | 3,443 | ​ |  | 3,561
Financing cash outflows from finance leases | ​ |  | 1,012 | ​ |  | 1,125
Operating lease assets obtained in exchange for operating lease liabilities | ​ |  | 3,852 | ​ |  | 4,063
Finance lease assets obtained in exchange for new finance lease liabilities | ​ |  | — | ​ |  | —
​ | ​ | ​ | ​ | ​ | ​ | ​
​

X
- Definition The tabular disclosure of lease balance sheet. + References No definition available. + Details
Name: | acls_LeaseBalanceSheetDisclosureTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of lease cash flow information. + References No definition available. + Details
Name: | acls_LeaseCashFlowInformationDisclosureTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The tabular disclosure of lease quantitative information. + References No definition available. + Details
Name: | acls_LeaseQuantitativeDisclosureTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability and finance lease liability. + References No definition available. + Details
Name: | acls_OperatingAndFinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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