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Schedule II-Valuation and Qualifying Accounts | 12 Months Ended
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Sep. 28, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Schedule II-Valuation and Qualifying Accounts | KULICKE AND SOFFA INDUSTRIES, INC. Schedule II-Valuation and Qualifying Accounts (in thousands)
Fiscal 2024: | Beginning of period |  | Additions |  |  |  | Deductions |  | End of period
Allowance for doubtful accounts | $ | 49 |  |  | $ | — |  |  |  |  | $ | — |  | (1) | $ | 49 |
Inventory reserve | $ | 21,285 |  |  | $ | 38,569 |  | (4) |  |  | $ | (28,070) |  | (2, 4) | $ | 31,784 |
Valuation allowance for deferred taxes | $ | 21,483 |  |  | $ | 23,979 |  | (5) |  |  | $ | — |  |  | $ | 45,462 |
Fiscal 2023: |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | — |  |  | $ | 49 |  |  |  |  | $ | — |  | (1) | $ | 49 |
Inventory reserve | $ | 19,238 |  |  | $ | 4,284 |  |  |  |  | $ | (2,237) |  | (2) | $ | 21,285 |
Valuation allowance for deferred taxes | $ | 21,750 |  |  | $ | — |  |  |  |  | $ | (267) |  | (3) | $ | 21,483 |
Fiscal 2022: |  |  |  |  |  |  |  |  |
Allowance for doubtful accounts | $ | 687 |  |  | $ | — |  |  |  |  | $ | (687) |  | (1, 6) | $ | — |
Inventory reserve | $ | 23,042 |  |  | $ | — |  |  |  |  | $ | (3,804) |  | (2, 6) | $ | 19,238 |
Valuation allowance for deferred taxes | $ | 34,095 |  |  | $ | — |  |  |  |  | $ | (12,345) |  | (3) | $ | 21,750 |
(1) | Represents write-offs of specific accounts receivable.
(2) | Sale or scrap of previously reserved inventory.
(3) | Reflects the net decrease in the valuation allowance primarily associated with the Company’s utilization of certain U.S. and foreign net operating losses for which a valuation allowance had previously been recorded, partially offset by an increase for U.S. and foreign tax credits, U.S. and foreign net operating losses and other deferred tax assets.
(4) | Includes the write-down to inventory in relation to the cancellation of Project W that was provided for as inventory reserves during the quarter ended June 29, 2024.
(5) | Reflects the net increase in the valuation allowance primarily associated with the Company’s U.S. and foreign tax credits, U.S. and foreign net operating losses and other deferred tax assets
(6) | Certain balances in fiscal 2022 have been reclassified to conform to the current period presentation. These reclassifications have no impact to the consolidated financial statements in the fiscal period.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-4 + Details
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- References No definition available. + Details
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