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Revenue and Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2023

Receivables [Abstract]

Pattern of Revenue Recognition

The pattern of revenue recognition was as follows:

			Three Months Ended September 30,												Nine Months Ended September 30,
(In thousands)			2023						2022						2023						2022
Goods and services transferred at a point in time			$	83,855					$	127,672					$	249,908					$	355,113
Goods and services transferred over time			23,240						20,810						72,955						64,880
Net sales			$	107,095					$	148,482					$	322,863					$	419,993

Revenue from External Customers by Geographic Areas

Our net sales to external customers by geographic area were as follows:

			Three Months Ended September 30,												Nine Months Ended September 30,
(In thousands)			2023						2022						2023						2022
United States			$	31,737					$	46,732					$	97,892					$	130,196
Asia (excluding PRC)			20,107						32,614						66,508						100,000
Europe			22,529						27,358						68,598						76,382
People's Republic of China			19,049						26,696						49,082						68,604
Latin America			8,227						7,602						24,408						20,996
Other			5,446						7,480						16,375						23,815
Total net sales			$	107,095					$	148,482					$	322,863					$	419,993

Net Sales to Significant Customers

Net sales to the following customers totaled more than 10% of our net sales:

			Three Months Ended September 30,
			2023												2022
			$ (thousands)						% of Net Sales						$ (thousands)						% of Net Sales
Comcast Corporation			(1)						(1)						$	23,615					15.9		%
Daikin Industries Ltd.			$	15,194					14.2		%				$	21,381					14.4		%
Sony Corporation			$	11,825					11.0		%				(1)						(1)

(1)    Net sales associated with this customer did not total more than 10% of our net sales for the indicated period.

			Nine Months Ended September 30,
			2023												2022
			$ (thousands)						% of Net Sales						$ (thousands)						% of Net Sales
Comcast Corporation			$	34,436					10.7		%				$	62,222					14.8		%
Daikin Industries Ltd.			$	48,401					15.0		%				$	59,397					14.1		%

Accounts Receivable, Net and Changes in the Allowance for Doubtful Accounts

Accounts receivable, net were as follows:

(In thousands)			September 30, 2023						December 31, 2022
Trade receivables, gross			$	107,625					$	108,030
Allowance for credit losses			(819)						(957)
Allowance for sales returns			(487)						(618)
Trade receivables, net			106,319						106,455
Other (1)			6,202						5,891
Accounts receivable, net			$	112,521					$	112,346

(1)Other accounts receivable is primarily comprised of value added tax and supplier rebate receivables.

Changes in the allowance for credit losses were as follows:

(In thousands)			Nine Months Ended September 30,
			2023						2022
Balance at beginning of period			$	957					$	1,285
Additions (reductions) to costs and expenses			69						(204)
Write-offs/Foreign exchange effects			(207)						(135)
Balance at end of period			$	819					$	946

Trade Receivables Associated with Significant Customers

Trade receivables associated with these significant customers that totaled more than 10% of our accounts receivable, net were as follows:

			September 30, 2023												December 31, 2022
			$ (thousands)						% of Accounts Receivable, Net						$ (thousands)						% of Accounts Receivable, Net
Comcast Corporation			(1)						(1)						$	15,367					13.7		%
Sony Corporation			$	12,371					11.0		%				(1)						(1)

(1) Trade receivables associated with this customer did not total more than 10% of our accounts receivable, net for the indicated period.

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Schedule of Accounts Receivable by Major Customers by Reporting Segments [Table Text Block]

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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.

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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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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

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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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