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Balance Sheet Information (Tables)
 6 Months Ended
Jul. 02, 2023
Balance Sheet Information [Abstract]  
Schedule of Accounts Receivable, Net
July 2, 2023January 1, 2023
Accounts receivable:
Trade accounts receivable$52,908 $29,683 
Unbilled revenue (contract assets)28,572 34,625 
Allowance for credit losses(4,395)(1,638)
Total accounts receivable, net$77,085 $62,670 
Schedule of Allowance for Credit Loss
Three Months EndedSix Months Ended
Allowance for credit losses:July 2, 2023July 3, 2022July 2, 2023July 3, 2022
Balance at beginning of period4,167 — 1,638 — 
Add
Adoption of Credit Loss Standard (Topic 326)— — 375 — 
Provision for credit losses1,448 — 3,602 — 
Deduct
Accounts written-off1,220 — 1,220 — 
Less recoveries of accounts charged-off— — — — 
Net account charge-offs (recoveries)1,220 — 1,220 — 
Balance at end of period$4,395 $— $4,395 $— 
Schedule of Inventories
July 2, 2023January 1, 2023
Inventories:
Raw materials$4,352 $3,991 
Work-in-process59 359 
Supplies and spare parts11,613 9,047 
Total inventories—current16,024 13,397 
Supplies and spare parts classified as other assets3,042 2,605 
Total inventories$19,066 $16,002 
Schedule of Prepaid Expenses and Other Current Assets
July 2, 2023January 1, 2023
Prepaid expenses and other current assets:
Prepaid expenses$1,828 $2,395 
Prepaid inventory374 129 
Equipment purchased for customers 1
5,669 5,669 
Deferred contract costs748 2,097 
Other450 — 
Total prepaid assets and other current assets$9,069 $10,290 
__________________
1 The Company acquired equipment for a customer that is being installed and calibrated in its facility. Prior to the customer obtaining ownership and control of the equipment, the Company recorded costs incurred to date within prepaid expenses and other current assets.
Schedule of Property and Equipment, Net
July 2, 2023January 1, 2023
Property and equipment, net:
Land$5,396 $5,396 
Buildings and improvements88,182 88,141 
Machinery and equipment193,074 187,276 
Fixed assets not yet in service7,089 9,746 
Total property and equipment, at cost 1
293,741 290,559 
Less: Accumulated depreciation 1
(124,201)(110,644)
Total property and equipment, net 1
$169,540 $179,915 
__________________
1 Includes $13,332 and $12,521 of cost and $(3,519) and $(2,781) of accumulated depreciation associated with capital assets subject to financing leases as of July 2, 2023 and January 1, 2023, respectively.
Schedule of Intangible Assets
July 2, 2023January 1, 2023
Intangible assets, net:
Software and licensed technology$10,889 $10,277 
Less: Accumulated amortization(5,673)(4,669)
Total intangible assets, net$5,216 $5,608 
Schedule of Remaining Estimated Aggregate Annual Amortization Expense
Remaining estimated aggregate annual amortization expense is as follows for the years ending:
Amortization
Expense
Remainder of 2023$728 
20241,018 
2025816 
2026590 
2027308 
Thereafter1,756 
Total$5,216 
Schedule of Other Assets
July 2, 2023January 1, 2023
Other assets:
Supplies and spare parts$3,042 $2,605 
Deferred contract costs352 — 
Operating lease right-of-use assets119 141 
Other assets2,004 944 
Total other assets$5,517 $3,690 
Schedule of Accrued Expenses
July 2, 2023January 1, 2023
Accrued expenses:
Accrued compensation$8,172 $5,705 
Licensed technology1,000 1,500 
Accrued commissions267 30 
Accrued fixed asset expenditures— 20 
Accrued royalties4,162 4,734 
Current portion of operating lease liabilities46 44 
Current portion of finance lease liabilities627 786 
Accrued inventory1,782 1,294 
Accrued consulting fees3,820 — 
Other accrued expenses12,236 11,099 
Total accrued expenses$32,112 $25,212 
Schedule of Other Noncurrent Liabilities
July 2, 2023January 1, 2023
Other long-term liabilities:
Finance lease obligations$9,525 $9,257 
Operating lease liability 76 100 
Accrued customer payable— 3,728 
Licensed technology— 500 
Total other long-term liabilities$9,601 $13,585