XML 38 R28.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Summary of Significant Accounting Policies - Additional Information (Details) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Oct. 01, 2022 USD ($) Customer | Oct. 02, 2021 Customer | Oct. 01, 2022 USD ($) Customer | Oct. 02, 2021 USD ($) Customer | Jan. 01, 2022 Customer
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Service contract warranty period |  |  | 1 year |  |
Service contract, period to determine nature of sale |  |  | 60 days |  |
Arrangement fee |  |  | $ 200 |  |
Fair value of distribution right |  |  | 14,800 |  |
Amortization cost | $ 20 |  | 42 |  |
Impairments expenses | 0 |  | 0 |  |
Deferred revenue recognized |  |  | 900 | $ 800 |
Non-current portion of deferred revenue pertains to exclusivity fee deferred revenue | 11,500 |  | 11,500 |  |
Current portion of deferred revenue pertains to exclusivity fee deferred revenue | $ 1,500 |  | $ 1,500 |  |
Products warranty period |  |  | 2 years |  |
Capitalized implementation costs amortization period | 5 years |  | 5 years |  |
Amortization expense | $ 0 |  | $ 0 |  |
Prepaid Expenses and Other Current Assets and Other Long Term Assets |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Deferred costs incurred | 800 |  | 800 |  |
Capitalized implementation costs | 500 |  | 500 |  |
Revenue, Total |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Amortization cost | 19 |  | 19 |  |
Impairments expenses | $ 0 |  | $ 0 |  |
Revenue, Total | Minimum |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Amortization period | 2 years |  | 2 years |  |
Revenue, Total | Maximum [Member] |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Amortization period | 3 years |  | 3 years |  |
Revenue, Total | Prepaid Expenses and Other Current Assets and Other Long Term Assets |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Deferred costs incurred | $ 200 |  | $ 200 |  |
Revenue, Total | Topcon [Member] | Customer Concentration Risk |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Number of customers | Customer | 1 | 1 | 1 | 1 |
Accounts Receivable | Topcon [Member] | Customer Concentration Risk |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Number of customers | Customer |  |  | 1 |  |
Percentage of accounts receivable accounted |  |  | 37.00% |  |
Accounts Receivable | Topcon [Member] | Customer Concentration Risk | One Customer |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Percentage of accounts receivable accounted |  |  |  |  | 31.00%
Accounts Receivable | Topcon [Member] | Customer Concentration Risk | One Customer | Minimum |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases |  |  | 10.00% |  | 10.00%
Accounts Receivable | Topcon [Member] | Customer Concentration Risk | Customer Two |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Percentage of accounts receivable accounted |  |  |  |  | 11.00%
Accounts Receivable | Topcon [Member] | Credit Concentration Risk |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Number of customers | Customer |  |  |  |  | 2
Revenue, Total | Customer Concentration Risk | No Customer | Minimum |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases |  | 10.00% |  | 10.00% |
Revenue, Total | Topcon [Member] | Customer Concentration Risk |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Percentage of accounts receivable accounted | 31.00% | 21.00% | 29.00% | 15.00% |
Revenue, Total | Topcon [Member] | Customer Concentration Risk | One Customer | Minimum |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases | 10.00% |  | 10.00% |  |
Distribution Rights [Member] |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Revenue Recognized | $ 400 |  | $ 1,000 |  |
Royalty Agreements |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |
Number of customers | Customer |  |  | 4 |  |

X
- Definition Capitalized implementation costs. + References No definition available. + Details
Name: | irix_CapitalizedImplementationCosts
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Capitalized implementation costs amortization period. + References No definition available. + Details
Name: | irix_CapitalizedImplementationCostsAmortizationPeriod
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Current portion of deferred revenue pertains to exclusivity fee deferred revenue. + References No definition available. + Details
Name: | irix_CurrentPortionOfDeferredRevenuePertainsToExclusivityFeeDeferredRevenue
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Disclosure summary of significant accounting policies. + References No definition available. + Details
Name: | irix_DisclosureSummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | irix_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of distribution right + References No definition available. + Details
Name: | irix_FairValueOfDistributionRight
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Noncurrent portion of deferred revenue pertains to exclusivity fee deferred revenue. + References No definition available. + Details
Name: | irix_NoncurrentPortionOfDeferredRevenuePertainsToExclusivityFeeDeferredRevenue
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Number of customers. + References No definition available. + Details
Name: | irix_NumberOfCustomers
Namespace Prefix: | irix_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of accounts receivable accounted. + References No definition available. + Details
Name: | irix_PercentageOfAccountsReceivableAccounted
Namespace Prefix: | irix_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Products warranty period. + References No definition available. + Details
Name: | irix_ProductsWarrantyPeriod
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Refundable arrangement fee + References No definition available. + Details
Name: | irix_RefundableArrangementFee
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Service contract threshold period to determine nature of sale. + References No definition available. + Details
Name: | irix_ServiceContractThresholdPeriodToDetermineNatureOfSale
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Service contract warranty period. + References No definition available. + Details
Name: | irix_ServiceContractWarrantyPeriod
Namespace Prefix: | irix_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 + Details
Name: | us-gaap_AdjustmentForAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization expense for asset recognized from cost incurred to obtain or fulfill contract with customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126905575&loc=SL49131252-203054 + Details
Name: | us-gaap_CapitalizedContractCostAmortization
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amortization period of cost capitalized in obtaining or fulfilling contract with customer, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126905575&loc=SL49131251-203054 + Details
Name: | us-gaap_CapitalizedContractCostAmortizationPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of impairment loss for asset recognized from cost incurred to obtain or fulfill contract with customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126905575&loc=SL49131252-203054 + Details
Name: | us-gaap_CapitalizedContractCostImpairmentLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126905575&loc=SL49131252-203054 + Details
Name: | us-gaap_CapitalizedContractCostNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6351-108592 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13531-108611 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=123594938&loc=d3e13537-108611 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -URI https://asc.fasb.org/extlink&oid=99393423&loc=d3e6404-108592 + Details
Name: | us-gaap_ConcentrationRiskPercentage1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of revenue recognized from performance obligation satisfied or partially satisfied in previous reporting periods. Includes, but is not limited to, change in transaction price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12A -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL108322424-203045 + Details
Name: | us-gaap_ContractWithCustomerPerformanceObligationSatisfiedInPreviousPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized that was previously reported as deferred or unearned revenue. + References No definition available. + Details
Name: | us-gaap_DeferredRevenueRevenueRecognized1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=irix_PrepaidExpensesAndOtherCurrentAssetsAndOtherLongTermAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_RevenueFromContractWithCustomerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=irix_TopconCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CustomerConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_AccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=irix_OneCustomerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=irix_CustomerTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CreditConcentrationRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_MajorCustomersAxis=irix_NoCustomerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_DistributionRightsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_RoyaltyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |