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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2018
Revenue, Major Customer [Line Items] |
Summary of Cumulative Effect of Adoption on Consolidated Statement of Operations | The following tables summarize the impacts of adopting the new revenue recognition guidance on certain components of the Company’s consolidated financial statements (in thousands):
a) | Consolidated Balance Sheet Items
|  | As of December 31, 2018 |
|  | As reported |  |  | Adjustments |  |  | Balances without adoption of Topic 606 |
Accounts receivable, net |  | $ | 43,673 |  |  | $ | (72 | ) |  | $ | 43,601 |
Inventories, net |  |  | 47,370 |  |  |  | (110 | ) |  |  | 47,260 |
Total assets |  |  | 221,068 |  |  |  | (182 | ) |  |  | 220,886 |
Income taxes payable |  |  | 710 |  |  |  | (59 | ) |  |  | 651 |
Deferred revenue |  |  | 5,069 |  |  |  | 5,768 |  |  |  | 10,837 |
Sales allowances |  |  | 548 |  |  |  | (483 | ) |  |  | 65 |
Total liabilities |  |  | 36,978 |  |  |  | 5,226 |  |  |  | 42,204 |
Retained earnings |  |  | 129,000 |  |  |  | (5,408 | ) |  |  | 123,592 |
Total equity |  |  | 184,090 |  |  |  | (5,408 | ) |  |  | 178,682 |
Total liabilities and equity |  |  | 221,068 |  |  |  | (182 | ) |  |  | 220,886 |
b) | Consolidated Statement of Operations Items
|  | Year Ended December 31, 2018 |
|  | As reported |  |  | Adjustments |  |  | Balances without adoption of Topic 606 |
Net revenues |  | $ | 291,220 |  |  | $ | (3,946 | ) |  | $ | 287,274 |
Cost of revenues |  |  | 152,249 |  |  |  | (2,149 | ) |  |  | 150,100 |
Gross margin |  |  | 138,971 |  |  |  | (1,797 | ) |  |  | 137,174 |
Income before income taxes |  |  | 32,933 |  |  |  | (1,797 | ) |  |  | 31,136 |
Provision for income taxes |  |  | 1,087 |  |  |  | (59 | ) |  |  | 1,028 |
Consolidated net income |  |  | 31,846 |  |  |  | (1,738 | ) |  |  | 30,108 |
Net income attributable to Vicor Corporation |  |  | 31,725 |  |  |  | (1,738 | ) |  |  | 29,987 |
Summary of Net Revenues Disaggregated by Geography | The following table presents the Company’s net revenues disaggregated by geography based on the location of the customer, by reportable segment, (in thousands):
|  | Year Ended December 31, 2018 |
|  | BBU |  |  | VI Chip |  |  | Picor |  |  | Total |
United States |  | $ | 77,995 |  |  | $ | 30,118 |  |  | $ | 2,666 |  |  | $ | 110,779 |
Europe |  |  | 23,484 |  |  |  | 3,883 |  |  |  | 322 |  |  |  | 27,689 |
Asia Pacific |  |  | 80,097 |  |  |  | 47,174 |  |  |  | 19,807 |  |  |  | 147,078 |
All other |  |  | 5,128 |  |  |  | 499 |  |  |  | 47 |  |  |  | 5,674 |
|  | $ | 186,704 |  |  | $ | 81,674 |  |  | $ | 22,842 |  |  | $ | 291,220 |
The following table presents the Company’s net revenues disaggregated by the category of revenue, by reportable segment, (in thousands):
|  | Year Ended December 31, 2018 |
|  | BBU |  |  | VI Chip |  |  | Picor |  |  | Total |
Direct customers, contract manufacturers and non-stocking distributors |  | $ | 163,206 |  |  | $ | 70,919 |  |  | $ | 20,660 |  |  | $ | 254,785 |
Stocking distributors, net of sales allowances |  |  | 22,362 |  |  |  | 7,653 |  |  |  | 1,717 |  |  |  | 31,732 |
Non-recurring engineering |  |  | 1,066 |  |  |  | 2,996 |  |  |  | 360 |  |  |  | 4,422 |
Royalties |  |  | 70 |  |  |  | 70 |  |  |  | 70 |  |  |  | 210 |
Other |  |  | — |  |  |  | 36 |  |  |  | 35 |  |  |  | 71 |
|  | $ | 186,704 |  |  | $ | 81,674 |  |  | $ | 22,842 |  |  | $ | 291,220 |
Computation Of Basic And Diluted Net Income (Loss) Per Share | The following table sets forth the computation of basic and diluted net income (loss) per share for the years ended December 31 (in thousands, except per share amounts):
|  | 2018 |  |  | 2017 |  |  | 2016 |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Vicor Corporation |  | $ | 31,725 |  |  | $ | 167 |  |  | $ | (6,247 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |
Denominator for basic net income (loss) per share-weighted average shares (1) |  |  | 39,872 |  |  |  | 39,228 |  |  |  | 38,842 |
Effect of dilutive securities: |  |  |  |  |  |  |  |  |  |  |  |
Employee stock options (2) |  |  | 857 |  |  |  | 705 |  |  |  | — |
Denominator for diluted net income (loss) per share-adjusted weighted-average shares and assumed conversions (3) |  |  | 40,729 |  |  |  | 39,933 |  |  |  | 38,842 |
Basic net income (loss) per share |  | $ | 0.80 |  |  | $ | 0.00 |  |  | $ | (0.16 | )
Diluted net income (loss) per share |  | $ | 0.78 |  |  | $ | 0.00 |  |  | $ | (0.16 | )
| (1) | Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding.
| (2) | Options to purchase 67,247, 53,913 and 1,696,222 shares of Common Stock in 2018, 2017, and 2016, respectively, were not included in the calculation of net income (loss) per share as the effect would have been antidilutive.
| (3) | Denominator represents weighted average number of Common Shares and Class B Common Shares outstanding for the year, adjusted to include the dilutive effect, if any, of outstanding options.
Accounting Standards Update 2014-09 [Member] |
Revenue, Major Customer [Line Items] |
Summary of Changes in Certain Contract Assets and Liabilities | The following table presents the changes in certain contract assets and (liabilities) (in thousands):
|  | December 31, 2018 |  |  | December 31, 2017 |  |  | Increase (decrease) |
Accounts receivable |  | $ | 43,673 |  |  | $ | 34,487 |  |  | $ | 9,186 |
Deferred revenue |  |  | (3,820 | ) |  |  | (5,015 | ) |  |  | 1,195 |
Deferred expenses |  |  | 501 |  |  |  | 859 |  |  |  | (358 | )
Customer prepayments |  |  | (1,250 | ) |  |  | (776 | ) |  |  | (474 | )
Sales allowances |  |  | (548 | ) |  |  | — |  |  |  | (548 | )

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