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Restructuring Charges (Tables) | 6 Months Ended
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Jul. 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
| July 1, 2023 |  | June 25, 2022
| Probe Cards |  | Systems |  | Total |  | Probe Cards |  | Systems |  | Total
Cost of revenues | $ | 47 |  |  | $ | 285 |  |  | $ | 332 |  |  | $ | 227 |  |  | $ | 227 |  |  | $ | 454 |
Research and development | 170 |  |  | 51 |  |  | 221 |  |  | — |  |  | 53 |  |  | 53 |
Selling, general and administrative | 6 |  |  | 59 |  |  | 65 |  |  | — |  |  | 74 |  |  | 74 |
| $ | 223 |  |  | $ | 395 |  |  | $ | 618 |  |  | $ | 227 |  |  | $ | 354 |  |  | $ | 581 |
| Six Months Ended
| July 1, 2023 |  | June 25, 2022
| Probe Cards |  | Systems |  | Total |  | Probe Cards |  | Systems |  | Total
Cost of revenues | $ | 106 |  |  | $ | 251 |  |  | $ | 357 |  |  | $ | 266 |  |  | $ | 327 |  |  | $ | 593 |
Research and development | 182 |  |  | 109 |  |  | 291 |  |  | — |  |  | 199 |  |  | 199 |
Selling, general and administrative | 1,069 |  |  | 118 |  |  | 1,187 |  |  | 3 |  |  | 99 |  |  | 102 |
| $ | 1,357 |  |  | $ | 478 |  |  | $ | 1,835 |  |  | $ | 269 |  |  | $ | 625 |  |  | $ | 894 |
Schedule of Restructuring Accrual Activity | Changes to the restructuring accrual in the six months ended July 1, 2023 were as follows (in thousands):
| Employee Severance and Benefits |  | Stock-based Compensation |  | Inventory Impairments & Other Inventory Related Costs |  |  |  | Contract Termination & Other Costs |  |  |  | Total
December 31, 2022 | $ | 1,249 |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | — |  |  |  |  | $ | 1,249 |
Restructuring charges | 917 |  |  | 295 |  |  | 390 |  |  |  |  | 233 |  |  |  |  | 1,835 |
Cash payments | (1,959) |  |  | — |  |  | (89) |  |  |  |  | (233) |  |  |  |  | (2,281) |
Non-cash settlement | — |  |  | (295) |  |  | (301) |  |  |  |  | — |  |  |  |  | (596) |
July 1, 2023 | $ | 207 |  |  | $ | — |  |  | $ | — |  |  |  |  | $ | — |  |  |  |  | $ | 207 |

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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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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 -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482017/420-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479823/420-10-S99-2 + Details
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