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Restructuring Charges (Tables)

3 Months Ended

Apr. 01, 2023

Restructuring and Related Activities [Abstract]

Restructuring Costs by Reportable Segment

Total restructuring charges for both the 2022 and 2021 restructuring plans included in our Condensed Consolidated Statements of Income were as follows (in thousands):

			Three Months Ended
			April 1, 2023																		March 26, 2022
			Probe Cards						Systems						Total						Probe Cards						Systems						Total
Cost of revenues			$	70					$	(45)					$	25					$	39					$	100					$	139
Research and development			4						66						70						—						146						146
Selling, general and administrative			1,060						62						1,122						3						25						28
			$	1,134					$	83					$	1,217					$	42					$	271					$	313

Schedule of Restructuring Accrual Activity

Changes to the restructuring accrual in the three months ended April 1, 2023 were as follows (in thousands):

			Employee Severance and Benefits						Stock-based Compensation						Inventory Impairments & Other Inventory Related Costs																								Total
December 31, 2022			$	1,249					$	—					$	—																							$	1,249
Restructuring charges			842						295						80																								1,217
Cash payments			(1,715)						—						(63)																								(1,778)
Non-cash settlement			—						(295)						(17)																								(312)
April 1, 2023			$	376					$	—					$	—																							$	376

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- References

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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)
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
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-Section 50
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-URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 420
-SubTopic 10
-Section S99
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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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