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Note 10 - Segment and Geographic Information | 9 Months Ended
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Sep. 27, 2025
Notes to Financial Statements |
Segment Reporting Disclosure [Text Block] |
10. | Segment and Geographic Information
We applied the provisions of ASC 280, which sets forth a management approach to segment reporting and establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products, major customers and the geographies in which the entity holds material assets and reports revenue. An operating segment is defined as a component that engages in business activities whose operating results are reviewed by the CODM, which is our Chief Executive Officer, Luis A. Müller and for which discrete financial information is available. We have determined that our three identified operating segments are: TH, ST and IS. Our three operating segments qualify for aggregation under ASC 280 due to similarities in their customers, their economic characteristics, and the nature of products and services provided. As a result, we report in one segment, Semiconductor Test & Inspection, which derives revenue from the design and manufacture of equipment and components used in the testing of semiconductors. The CODM assesses performance of the Semiconductor Test & Inspection segment and decides how to allocate resources based on income (loss) before taxes. The table below summarizes selected financial information for our single reportable segment.
|  | Three Months Ended |  |  | Three Months Ended |  |  | Nine Months Ended |  |  | Nine Months Ended |
|  | September 27, |  |  | September 28, |  |  | September 27, |  |  | September 28, |
(in thousands) |  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net sales |  | $ | 126,249 |  |  | $ | 95,342 |  |  | $ | 330,726 |  |  | $ | 307,657 |
Cost of sales |  |  | 70,644 |  |  |  | 50,415 |  |  |  | 184,971 |  |  |  | 166,070 |
Research and development |  |  | 21,098 |  |  |  | 19,559 |  |  |  | 64,705 |  |  |  | 61,402 |
Selling |  |  | 13,274 |  |  |  | 12,345 |  |  |  | 39,719 |  |  |  | 39,870 |
General & administrative |  |  | 14,532 |  |  |  | 13,739 |  |  |  | 39,516 |  |  |  | 45,527 |
Amortization of purchased intangible assets |  |  | 10,249 |  |  |  | 9,791 |  |  |  | 30,182 |  |  |  | 29,334 |
Stock-based compensation |  |  | 5,659 |  |  |  | 5,248 |  |  |  | 17,564 |  |  |  | 15,459 |
Other segment items (1) |  |  | (1,392 | ) |  |  | (930 | ) |  |  | 2,681 |  |  |  | (4,362 | )
Loss before taxes |  | $ | (7,815 | ) |  | $ | (14,825 | ) |  | $ | (48,612 | ) |  | $ | (45,643 | )
(1) | Other segment items include restructuring charges as well as miscellaneous non-operating items.
For revenues by geography and information on customer concentration, see Note 1, “Summary of Significant Accounting Policies”.

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- Definition The entire disclosure for reporting segments including data and tables. 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