XML 35 R25.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2023
Notes Tables |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
Current assets, including cash received |  | $ | 9,505 |
Property, plant and equipment |  |  | 197 |
Other assets |  |  | 356 |
Intangible assets |  |  | 12,000 |
Goodwill |  |  | 8,755 |
Total assets acquired |  |  | 30,813 |
Liabilities assumed |  |  | (4,024 | )
Net assets acquired |  | $ | 26,789 |
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block] |
|  | Estimated Fair Value |  |  | Weighted Average Useful Life (years) |
Developed technology |  | $ | 7,500 |  |  |  | 7.0 |
Customer relationships |  |  | 4,000 |  |  |  | 10.0 |
Product backlog |  |  | 500 |  |  |  | 0.5 |
Total intangible assets |  | $ | 12,000 |  |  |  |  |
Schedule of Goodwill [Table Text Block] |
|  | Goodwill |
Balance, December 25, 2021 |  | $ | 219,791 |
Impact of currency exchange |  |  | (6,252 | )
Balance, December 31, 2022 |  |  | 213,539 |
Additions |  |  | 8,755 |
Impact of currency exchange |  |  | (1,610 | )
Balance, September 30, 2023 |  | $ | 220,684 |
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Table Text Block] |
|  | September 30, 2023 |  |  | December 31, 2022 |
|  |  |  |  |  |  |  |  |  | Remaining |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Weighted |  |  |  |  |  |  |  |  |
|  | Gross |  |  |  |  |  |  | Average |  |  | Gross |  |  |  |  |
|  | Carrying |  |  | Accum. |  |  | Amort. |  |  | Carrying |  |  | Accum. |
|  | Amount |  |  | Amort. |  |  | Period (Years) |  |  | Amount |  |  | Amort. |
Developed technology |  | $ | 209,377 |  |  | $ | 127,332 |  |  |  | 3.5 |  |  | $ | 224,253 |  |  | $ | 128,938 |
Customer relationships |  |  | 59,959 |  |  |  | 26,721 |  |  |  | 6.3 |  |  |  | 64,632 |  |  |  | 31,015 |
Trade names |  |  | 20,061 |  |  |  | 10,412 |  |  |  | 5.7 |  |  |  | 20,461 |  |  |  | 9,397 |
Covenant not-to-compete |  |  | 235 |  |  |  | 159 |  |  |  | 3.3 |  |  |  | 269 |  |  |  | 161 |
Total intangible assets |  | $ | 289,632 |  |  | $ | 164,624 |  |  |  |  |  |  | $ | 309,615 |  |  | $ | 169,511 |

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite or indefinite life, by either major class or business segment. + References No definition available. + Details
Name: | cohu_ScheduleOfFinitelivedAndIndefinitelivedIntangibleAssetsTableTextBlock
Namespace Prefix: | cohu_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 24 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482548/350-20-55-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (g) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1 Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-1A Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482573/350-20-50-2 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration