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Balance Sheet Information (Tables)
 12 Months Ended
Dec. 29, 2024
Balance Sheet Information [Abstract]  
Schedule of Allowance for Credit Loss on Accounts Receivable
Schedule of Inventories
Inventory
December 29, 2024December 31, 2023
Raw materials$3,218 $4,775 
Work-in-process981 19 
Supplies and spare parts10,222 10,547 
Finished goods
114 — 
Total inventories, current14,535 15,341 
Inventory, non-current (1)
4,747 3,293 
Total inventory$19,282 $18,634 
__________________
(1)Inventory, non-current consists of spare parts that will not be used within twelve months.
Schedule of Prepaid Expenses and Other Current Assets
Prepaid expenses and other current assets
December 29, 2024December 31, 2023
Prepaid expenses$3,984 $2,663 
Tools purchased for customers (1) 16,923 12,737 
Deferred contract costs1,253 1,453 
Investment tax credit receivable
 		1,316 — 
Income tax receivable — 172 
Total prepaid assets and other current assets$23,476 $17,025 
__________________
(1)The Company acquires tools for its customers that consist of manufacturing equipment its customers will own but will be installed and qualified in a SkyWater facility. Prior to the customer obtaining ownership and control of the equipment, the Company records the costs associated with the acquisition, installation, and qualification of the equipment within prepaid expenses and other current assets. These deferred costs are recognized as cost of revenue when control of the equipment transfers to the customer and the related tools revenue is recognized.
Schedule of Property and Equipment, Net
Property and equipment, net
December 29, 2024December 31, 2023
Land$5,396 $5,396 
Buildings and improvements89,443 88,782 
Machinery and equipment202,667 193,977 
Property and equipment placed in service, at cost (1)297,506 288,155 
Less: accumulated depreciation (1)
(150,657)(137,767)
Property and equipment placed in service, net (1)146,849 150,388 
Property and equipment not yet in service
18,582 8,979 
Total property and equipment, net$165,431 $159,367 
__________________
(1)Includes $10,805 and $13,332 of cost and $2,398 and $3,976 of accumulated depreciation associated with capital assets subject to financing leases at December 29, 2024 and December 31, 2023, respectively. In addition, the December 29, 2024 balance reflects a $4,824 reduction of the cost basis of machinery and equipment arising from investment tax credit on qualifying capital expenditures recognized in fiscal year 2024.
Schedule of Intangible Assets
Intangible assets, net
December 29, 2024December 31, 2023
Software and licensed technology$13,742 $12,148 
Less: accumulated amortization(7,950)(6,476)
Intangible assets placed in service, net5,792 5,672 
Intangible assets not yet in service1,987 — 
Total intangible assets, net$7,779 $5,672 
Schedule of Remaining Estimated Aggregate Annual Amortization Expense
Remaining estimated aggregate annual amortization expense for in-service intangible assets is as follows for future fiscal years:
Amortization
Expense
2025$1,316 
20261,036 
2027653 
2028653 
2029653 
Thereafter1,481 
Total$5,792 
Schedule of Other Assets
Other assets
December 29, 2024December 31, 2023
Inventory, non-current (1)
$4,747 $3,293 
Operating lease right-of-use assets49 96 
Investment tax credit receivable3,200 — 
Other assets492 1,953 
Total other assets$8,488 $5,342 
__________________
(1)Inventory, non-current consists of spare parts that will not be used within twelve months.
Schedule of Accrued Expenses
Accrued expenses
December 29, 2024December 31, 2023
Accrued compensation$6,392 $10,947 
Accrued commissions473 488 
Accrued royalties447 3,122 
Current portion of operating lease liabilities52 48 
Current portion of finance lease liabilities608 645 
Accrued inventory623 1,261 
Accrued consulting fees— 9,345 
Accrued restructuring costs (1)— 1,319 
Accrued warranty (2)
3,752 824 
Accrued vendor purchase commitments (3)
13,718 10,457 
Accrued accounts payable 818 650 
Accrued accounts payable - customer 2,175 4,738 
Accrued utilities1,934 879 
Other accrued expenses5,837 3,568 
Total accrued expenses$36,829 $48,291 
__________________
(1)The Company incurred restructuring costs of $188 and $1,921 during the fiscal years ended December 29, 2024 and December 31, 2023. The Company has $0 remaining to be paid as of December 29, 2024.
(2)The Company accrued provisions for warranties of $3,752 and $824 as of December 29, 2024 and December 31, 2023, respectively. Warranty expense for the fiscal year ended December 29, 2024 was $5,455, and warranty credits for the fiscal year ended December 29, 2024 were $2,527.
(3)The Company accrues outstanding obligations on vendor purchase orders for goods or services provided to the Company for which invoices have not yet been received.
Schedule of Other Noncurrent Liabilities
Other long-term liabilities
December 29, 2024December 31, 2023
Finance lease obligations$8,652 $9,275 
Operating lease liabilities
— 52 
Liability for uncertain tax positions
69 — 
Total other long-term liabilities$8,721 $9,327