XML 41 R34.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Summary of Significant Accounting Policies - Additional Information (Details) $ in Thousands | 3 Months Ended | 6 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Jun. 29, 2024 USD ($) Customer | Jul. 01, 2023 USD ($) Customer | Jun. 29, 2024 USD ($) Customer | Jul. 01, 2023 USD ($) Customer | Dec. 30, 2023 Customer | Sep. 30, 2023 USD ($)
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 | $ 21 | $ 41 | 21 | $ 41 |  |
Impairments expenses | 0 | 0 | 0 | 0 |  |
Deferred revenue recognized |  |  | 1,400 | 900 |  |
Non-current portion of deferred revenue pertains to exclusivity fee deferred revenue | 9,000 |  | 9,000 |  |  |
Current portion of deferred revenue pertains to exclusivity fee deferred revenue | 1,500 |  | $ 1,500 |  |  |
Products warranty period |  |  | 2 years |  |  |
Capitalized implementation costs |  |  |  |  |  | $ 1,100
Capitalized implementation costs amortization period |  |  |  |  | 5 years |
Amortization expense |  |  | $ 113 | 0 |  |
Prepaid Expenses and Other Current Assets and Other Long Term Assets |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Deferred costs incurred | 600 |  | 600 |  |  |
Revenue, Total |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Amortization cost | 19 | 38 | 19 | 38 |  |
Impairments expenses | $ 0 | $ 0 | $ 0 | $ 0 |  |
Revenue, Total | Minimum [Member] |  |  |  |  |  |
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 | $ 100 |  | $ 100 |  |  |
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] | Credit Concentration Risk |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Number of customers | Customer |  |  | 1 |  | 1 |
Percentage of accounts receivable accounted |  |  | 19.00% |  | 30.00% |
Accounts Receivable | Topcon [Member] | Credit Concentration Risk | One Customer | Minimum [Member] |  |  |  |  |  |
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 | 38.00% | 28.00% | 35.00% | 30.00% |  |
Revenue, Total | Topcon [Member] | Customer Concentration Risk | One Customer | Minimum [Member] |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Customer and supplier accounted percentage of total revenues, accounts receivable and purchases | 10.00% | 10.00% | 10.00% | 10.00% |  |
Distribution Rights [Member] |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Revenue Recognized | $ 400 | $ 300 | $ 700 | $ 700 |  |
Royalty Agreements |  |  |  |  |  |
Disclosure Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Number of customers | Customer |  |  | 2 |  |  |

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 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 + 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 -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479483/340-40-50-3 + 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 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -SubTopic 40 -Topic 340 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479483/340-40-50-2 + 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 -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479483/340-40-50-3 + 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 -Topic 340 -SubTopic 40 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479483/340-40-50-3 + 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 -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482907/825-10-50-20 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 18 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 275 -SubTopic 10 -Section 50 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20 + 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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147479806/606-10-50-12A + 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: | us-gaap_ConcentrationRiskByTypeAxis=us-gaap_CreditConcentrationRiskMember
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: | us-gaap_ConcentrationRiskByBenchmarkAxis=us-gaap_SalesRevenueNetMember
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: |