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Revenue (Tables)

6 Months Ended

Jul. 02, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregated Revenue

The following tables disclose revenue for the three and six months ended July 2, 2023 and July 3, 2022 by product type and the timing of recognition of revenue for transfer of goods and services to customers:

			Three Months Ended July 2, 2023
			Topic 606 Revenue
			Point-in-Time						Over Time						Lease Revenue						Total Revenue
Wafer Services			$	3,238					$	13,564					$	—					$	16,802
Advanced Technology Services
Time & materials contracts			—						27,914						—						27,914
Fixed price contracts			—						23,928						—						23,928
Other			—						—						1,167						1,167
Total Advanced Technology Services 1			—						51,842						1,167						53,009
Total revenue			$	3,238					$	65,406					$	1,167					$	69,811

__________________

1 Total Advanced Technology Services revenue includes $936 of tool revenue.

			Three Months Ended July 3, 2022
			Topic 606 Revenue
			Point-in-Time						Over Time						Lease Revenue						Total Revenue
Wafer Services			$	3,519					$	14,065					$	—					$	17,584
Advanced Technology Services
Time & materials contracts			—						20,000						—						20,000
Fixed price contracts			—						8,656						—						8,656
Other			—						—						1,167						1,167
Total Advanced Technology Services 1			—						28,656						1,167						29,823
Total revenue			$	3,519					$	42,721					$	1,167					$	47,407

__________________

1 Total Advanced Technology Services revenue includes $313 of tool revenue.

			Six Months Ended July 2, 2023
			Topic 606 Revenue
			Point-in-Time						Over Time						Lease Revenue						Total Revenue
Wafer Services			$	7,188					$	27,401					$	—					$	34,589
Advanced Technology Services
Time & materials contracts			—						55,746						—						55,746
Fixed price contracts			—						43,236						—						43,236
Other			—						—						2,334						2,334
Total Advanced Technology Services 1			—						98,982						2,334						101,316
Total revenue			$	7,188					$	126,383					$	2,334					$	135,905

__________________

1 Total Advanced Technology Services revenue includes $1,472 of tool revenue.

			Six Months Ended July 3, 2022
			Topic 606 Revenue
			Point-in-Time						Over Time						Lease Revenue						Total Revenue
Wafer Services			$	16,724					$	22,406					$	—					$	39,130
Advanced Technology Services
Time & materials contracts			—						38,908						—						38,908
Fixed price contracts			—						15,156						—						15,156
Other			—						—						2,334						2,334
Total Advanced Technology Services 1			—						54,064						2,334						56,398
Total revenue			$	16,724					$	76,470					$	2,334					$	95,528

__________________

1 Total Advanced Technology Services revenue includes $1,297 of tool revenue.

Schedule of Revenue by Country

The following table discloses revenue for the three and six months ended July 2, 2023 and July 3, 2022 by country as determined based on customer address:

			Three Months Ended												Six Months Ended
			July 2, 2023						July 3, 2022						July 2, 2023						July 3, 2022
United States			$	59,920					$	38,550					$	118,122					$	80,908
Hong Kong			2,983						2,104						6,002						$	3,040
Canada			2,117						1,864						4,506						3,534
United Kingdom			3,770						1,443						3,874						$	3,224
All others			1,021						3,446						3,401						4,822
			$	69,811					$	47,407					$	135,905					$	95,528

Schedule of Revenue by Major Customers by Reporting Segments

The following customers accounted for 10% or more of revenue for the three and six months ended July 2, 2023 and July 3, 2022:

			Three Months Ended												Six Months Ended
			July 2, 2023						July 3, 2022						July 2, 2023						July 3, 2022
Customer A			21		%				21		%				20		%				20		%
Customer B			18		%				28		%				19		%				34		%
Customer E			13		%				*						14		%				*
			52		%				49		%				53		%				54		%

__________________

* Represents less than 10% of revenue.

Schedule of Contract Liabilities

The contract liabilities and other significant components of deferred revenue are as follows:

			July 2, 2023																		January 1, 2023
			Contract Liabilities						Deferred Lease Revenue						Total Deferred Revenue						Contract Liabilities						Deferred Lease Revenue						Total Deferred Revenue
Current			$	23,276					$	4,667					$	27,943					$	23,519					$	4,667					$	28,186
Long-term			55,561						4,278						59,839						61,356						6,611						67,967
Total			$	78,837					$	8,945					$	87,782					$	84,875					$	11,278					$	96,153

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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- Definition

Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

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-Name Accounting Standards Codification
-Section 50
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Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

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