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Restructuring Charges (Tables)

9 Months Ended

Sep. 24, 2022

Restructuring and Related Activities [Abstract]

Restructuring Costs by Reportable Segment

Restructuring charges by reportable segment included in our Condensed Consolidated Statements of Income were as follows (in thousands):

			Three Months Ended
			September 24, 2022																		September 25, 2021
			Probe Cards						Systems						Total						Probe Cards						Systems						Total
Cost of revenues			$	5,928					$	132					$	6,060					$	4,070					$	252					$	4,322
Research and development			38						29						67						—						289						289
Selling, general and administrative			—						47						47						—						22						22
			$	5,966					$	208					$	6,174					$	4,070					$	563					$	4,633

			Nine Months Ended
			September 24, 2022																		September 25, 2021
			Probe Cards						Systems						Total						Probe Cards						Systems						Total
Cost of revenues			$	6,194					$	459					$	6,653					$	4,070					$	420					$	4,490
Research and development			38						228						266						—						694						694
Selling, general and administrative			3						146						149						—						83						83
			$	6,235					$	833					$	7,068					$	4,070					$	1,197					$	5,267

Schedule of Restructuring Accrual Activity

Changes to the restructuring accrual in the nine months ended September 24, 2022 were as follows (in thousands):

			Employee Severance and Benefits						Inventory Impairments						Property and Equipment Impairments and Move Costs						Contract  Termination Costs												Total
December 25, 2021			$	1,028					$	—					$	—					$	1,450											$	2,478
Restructuring charges			152						6,580						292						44												7,068
Cash payments			(1,180)						(31)						(228)						(1,494)												(2,933)
Non-cash settlement			—						(6,549)						(64)						—												(6,613)
September 24, 2022			$	—					$	—					$	—					$	—											$	—

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- References

No definition available.

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- Definition

Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 5.P.3)
-URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 5.P.4)
-URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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- Definition

Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 5.P.4(b)(2))
-URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747

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