Ultra Clean (UCTT) 10-Q5 May 142014 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 28, 2014	Apr. 24, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Trading Symbol	'UCTT	'
Entity Registrant Name	'ULTRA CLEAN HOLDINGS INC	'
Entity Central Index Key	'0001275014	'
Current Fiscal Year End Date	'--12-26	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	29,442,612

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 28, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Current assets:	'	'
Cash and cash equivalents	$74,289	$60,415
Accounts receivable, net of allowance of $5 and $5, respectively	72,197	67,450
Inventory	67,461	63,942
Deferred tax assets	4,072	4,071
Prepaid expenses and other	4,711	4,581
Total current assets	222,730	200,459
Equipment and leasehold improvements, net	8,167	8,534
Goodwill	55,918	55,918
Purchased intangibles, net	20,487	21,708
Deferred tax assets	5,259	5,341
Other non-current assets	374	583
Total assets	312,935	292,543
Current liabilities:	'	'
Bank borrowings	48,825	37,705
Accounts payable	55,381	53,962
Accrued compensation and related benefits	5,519	5,730
Deferred rent, current portion	273	262
Other current liabilities	3,122	2,385
Total current liabilities	113,120	100,044
Long-term debt	14,924	17,421
Deferred rent and other liabilities	3,084	3,149
Total liabilities	131,128	120,614
Commitments and contingencies (See Note 7)	'	'
Stockholders' equity:	'	'
Preferred stock - $0.001 par value, 10,000,000 authorized; none outstanding	'	'
Common stock - $0.001 par value, 90,000,000 authorized; 29,342,974 and 28,694,762 shares issued and outstanding, in 2014 and 2013, respectively	29	29
Additional paid-in capital	150,700	147,876
Common shares held in treasury, at cost, 601,944 shares	-3,337	-3,337
Retained earnings	34,415	27,361
Total stockholders' equity	181,807	171,929
Total liabilities and stockholders' equity	$312,935	$292,543

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) (USD $)	Mar. 28, 2014	Dec. 27, 2013
In Thousands, except Share data, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Statement Of Financial Position [Abstract]	'	'
Accounts receivable, allowance	$5	$5
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares outstanding	'	'
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	90,000,000	90,000,000
Common stock, shares issued	29,342,974	28,694,762
Common stock, shares outstanding	29,342,974	28,694,762
Treasury stock, shares	601,944	601,944

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Income Statement [Abstract]	'	'
Sales	$144,224	$100,464
Cost of goods sold	120,913	86,641
Gross profit	23,311	13,823
Operating expenses:	'	'
Research and development	1,767	1,257
Sales and marketing	2,661	2,319
General and administrative	9,722	9,626
Total operating expenses	14,150	13,202
Income from operations	9,161	621
Interest and other income (expense), net	-629	-957
Income (loss) before provision (benefit) for income taxes	8,532	-336
Income tax provision (benefit)	1,476	-25
Net income (loss)	$7,056	($311)
Net income (loss) per share:	'	'
Basic	$0.24	($0.01)
Diluted	$0.24	($0.01)
Shares used in computing net income (loss) per share:	'	'
Basic	28,877	27,978
Diluted	29,918	27,978

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Cash flows from operating activities:	'	'
Net income (loss)	$7,056	($311)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'
Depreciation and amortization	747	806
Amortization of finite lived intangibles	1,221	1,499
Amortization of debt issuance costs	122	122
Excess tax benefit from stock-based compensation	-1,404	-71
Stock-based compensation	1,019	1,320
Changes in assets and liabilities:	'	'
Accounts receivable	-4,747	599
Inventory	-3,519	2,794
Prepaids and other	-130	127
Deferred income taxes	81	'
Other non-current assets	209	4
Accounts payable	1,483	10,993
Accrued compensation and related benefits	-211	-1,417
Income taxes payable	1,405	'
Other liabilities	684	-198
Net cash provided by operating activities	4,016	16,267
Cash flows from investing activities:	'	'
Purchases of equipment and leasehold improvements	-512	-245
Proceeds from sale of equipment	66	'
Net cash used in investing activities	-446	-245
Cash flows from financing activities:	'	'
Proceeds from revolving credit facility	11,000	14,000
Principal payments on term debt	-2,500	-19,002
Excess tax benefit from stock-based compensation	1,404	71
Net settlement of common stock	-1,334	-507
Proceeds from issuance of common stock	1,734	48
Net cash provided by (used in) financing activities	10,304	-5,390
Net increase in cash	13,874	10,632
Cash and cash equivalents at beginning of period	60,415	54,311
Cash and cash equivalents at end of period	74,289	64,943
Cash paid during the period:	'	'
Income taxes paid	918	218
Income tax refunds	1,356	'
Interest	564	726
Non-cash activities:	'	'
Fixed asset purchased included in accounts payable	$114	$122

Organization_and_Significant_A

Organization and Significant Accounting Policies	3 Months Ended
Organization and Significant Accounting Policies	Mar. 28, 2014
Accounting Policies [Abstract]	'
Organization and Significant Accounting Policies	'
	1. Organization and Significant Accounting Policies
	Organization — Ultra Clean Holdings, Inc. (Ultra Clean or the Company) was founded in November 2002 for the purpose of acquiring Ultra Clean Technology Systems and Service Inc. Ultra Clean Technology Systems and Service, Inc. was founded in 1991 by Mitsubishi Corporation and was operated as a subsidiary of Mitsubishi until November 2002, when it was acquired by Ultra Clean. Ultra Clean became a publicly traded company in March 2004. In June 2006, the Company completed the acquisition of Sieger Engineering, Inc. to better enhance its position as a subsystem supplier to the semiconductor, research, flat panel, energy and medical equipment industries. Ultra Clean Technology (Shanghai) Co., Ltd and Ultra Clean Micro-Electronics Equipment (Shanghai) Co., Ltd. were established in 2005 and 2007, respectively, to facilitate the Company’s operations in China. Ultra Clean Asia Pacific, Pte, Ltd. (Singapore), was established in fiscal year 2008 to facilitate the Company’s operations in Singapore. In July 2012, the Company acquired American Integration Technologies LLC (“AIT”) to immediately add to the Company’s customer base in the semiconductor and medical spaces and to provide additional manufacturing capabilities. The Company operates in one reportable segment. See Note 8 to the Condensed Consolidated Financial Statements.
	The Company is a leading developer and supplier of critical subsystems, for Original Equipment Manufacturers (OEMs) primarily in the semiconductor, industrial, flat panel, medical, energy and research industries. The Company develops, designs, prototypes, engineers, manufactures and tests systems and subsystems which are highly specialized and integral to the Company’s customer products.
	The Company provides its customers with complete solutions that combine its expertise in design, test, component characterization and highly flexible global manufacturing operations with excellence in quality control and financial stability. The Company’s global presence and supply chain management helps the Company to drive down total manufacturing costs, reduce design-to-delivery cycle times and maintain high quality standards for the Company’s customers. The Company believes that these characteristics provide global solutions for the Company’s customers’ growing product demands.
	The Company ships a majority of its products to U.S. registered customers with locations both in the U.S. and outside the U.S. In addition to US manufacturing, the Company manufactures products in its Asian facilities to support local and US based customers. The Company conducts its operating activities primarily through its wholly owned subsidiaries: Ultra Clean Technology Systems and Service, Inc., AIT LLC, Ultra Clean Technology (Shanghai) Co., Ltd., Ultra Clean Micro-Electronics Equipment (Shanghai) Co., Ltd. and Ultra Clean Asia Pacific, Pte Ltd. (Singapore). The Company’s international sales represented 26.7% and 17.2% of sales for the periods ended March 28, 2014 and March 29, 2013, respectively. See Note 8 to the Company’s Condensed Consolidated Financial Statements for further information about the Company’s geographic areas.
	Basis of Presentation — The unaudited condensed consolidated financial statements included in this quarterly report on Form 10-Q include the accounts of the Company and its wholly-owned subsidiaries and have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). This financial information reflects all adjustments which are, in the opinion of the Company, normal, recurring and necessary to present fairly the statements of financial position, results of operations and cash flows for the dates and periods presented. Certain information and footnote disclosures normally included in our annual financial statements, prepared in accordance with GAAP, have been condensed or omitted. The Company’s December 27, 2013, balance sheet data was derived from audited financial statements as of that date.
	Principles of Consolidation — The Company’s condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries and all intercompany accounts and transactions have been eliminated in consolidation. The Company uses a 52-53 week fiscal year ending on the Friday nearest December 31. All references to quarters refer to fiscal quarters and all references to years refer to fiscal years.
	Foreign Currency Translation — The Company has reviewed its non-U.S. subsidiaries (of which all of its non-U.S. asset base resides in Asia) that operate in a local currency environment to determine their functional currency by examining how and in what currency each subsidiary generates cash through billings and cash receipts and how and in what currency the subsidiary expends cash through payment of its vendors and payment of its workforce. Also, these subsidiaries’ individual assets and liabilities that are primarily denominated in the local foreign currency are examined for their impact on the Company’s cash flows. All have been determined to have the U.S. dollar as its functional currency. All balance sheet accounts of these local functional currency subsidiaries are translated at the fiscal period-end exchange rate, and income and expense accounts are translated using average rates in effect for the period, except for costs related to those balance sheet items that are translated using historical exchange rates. Foreign currency transaction gains and losses are recorded in interest and other income (expense), net.

	Use of Accounting Estimates — The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Such estimates and assumptions include reserves on inventory, valuation of deferred tax assets and impairment of goodwill and other long-lived assets. The Company bases its estimates and judgments on historical experience and on various other assumptions that it believes are reasonable under the circumstances. However, future events are subject to change and the best estimates and judgments routinely require adjustment. Actual amounts may differ from those estimates.
	Certain Significant Risks and Uncertainties — The Company operates in a dynamic industry and, accordingly, can be affected by a variety of factors. For example, any of the following areas could have a negative effect on the Company in terms of its future financial position, results of operations or cash flows: the general state of the U.S. and world economies, the highly cyclical nature of the industries the Company serves; the loss of any of a small number of customers; ability to obtain additional financing; inability to meet certain debt covenants; failure to successfully integrate completed acquisitions; ineffectiveness in pursuing acquisition opportunities; regulatory changes; fundamental changes in the technology underlying semiconductor, flat panel, solar and medical device manufacturing processes or manufacturing equipment; the hiring, training and retention of key employees; successful and timely completion of product design efforts; and new product design introductions by competitors.
	Concentration of Credit Risk — Financial instruments which subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. The Company sells its products primarily to semiconductor capital equipment manufacturers in the United States. The Company performs credit evaluations of its customers’ financial condition and generally requires no collateral.
	Significant sales to customers — The Company had significant sales to three customers which accounted for 10% or more of sales for the three months ended March 28, 2014. The Company had significant sales to four customers, each of which accounted for 10% or more of sales for the three months ended March 29, 2013. Sales to each of these customers as a percentage of total sales were as follows:


			Three months ended
			March 28,				March 29,
			2014				2013
	Lam Research Corporation			34.3	%			28.6	%
	Applied Materials, Inc.			25.3	%			36.9	%
	ASM International			19.4	%			12.3	%
	Intuitive Surgical, Inc.			*	%			10.6	%

	Total			79	%			88.4	%

	*Sales to this customer were less than 10% for the three months ended March 28, 2014.
	Three customers’ accounts receivable balances: Applied Materials, Inc., Lam Research Corporation and ASM International were individually greater than 10% of accounts receivable and, in the aggregate, represented approximately 76% and 82% of accounts receivable as of March 28, 2014 and December 27, 2013, respectively.
	Fair Value of Financial Instruments-The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and bank borrowings. The carrying value of cash and cash equivalents, accounts receivable and accounts payable approximates their fair value because of their short-term nature.
	The accounting guidance for fair value measurements prioritizes the inputs used in measuring fair value in the following hierarchy:
	Level 1 — Quoted prices in active markets for identical assets or liabilities,
	Level 2 — Observable inputs other than the Level 1 prices for similar assets or liabilities; quoted prices in active markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of assets or liabilities,
	Level 3 — Unobservable inputs in which there is little or no market data, and that are significant to the fair value of the assets or liabilities.

	The Company’s only financial asset measured at fair value on a recurring basis is an overnight sweep account invested in money market funds with maturities of less than 90 days from purchase and are thus classified as cash and cash equivalents on the Company’s balance sheet. These money market funds had a carrying value and fair value of $10.0 million at March 28, 2014 based on Level 2 inputs. The Company’s financial liabilities measured at fair value are related to the Company’s credit facility. Specifically, the fair value of the Company’s long term debt was based on level 2 inputs and fair value was determined using quoted prices for similar liabilities in inactive markets. The fair value of the Company’s outstanding borrowings under the Company’s revolving credit facility were based on level 2 inputs and fair value was determined using inputs other than quoted prices that are observable, specifically, discounted cash flows of expected payments at current borrowing rates. The Company’s carrying value approximates fair value for the Company’s long term debt and revolving credit facility.
	Financial assets and liabilities measured at fair value are summarized below (in thousands):


			Quoted Prices				Significant				Quoted Prices			Significant
			in Active				Other				in Active			Other
			Markets for				Observable				Markets for			Observable
			Identical				Inputs				Identical			Inputs
			Assets								Assets
			28-Mar-14								27-Dec-13
			(level 1)				(level 2)				(level 1)			(level 2)
	Money market fund deposits (1)		$	10,043				—			$	13,414			—

	-1	Included in cash and cash equivalents on the condensed consolidated balance sheet. The carrying amounts approximate fair value due to the short-term maturities of the cash equivalents.
	Income Taxes — The Company utilizes the asset and liability method of accounting for income taxes, under which deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is more likely than not that some of the deferred tax assets will not be realized.
	Income tax positions must meet a more-likely-than-not recognition threshold to be recognized. Income tax positions that previously failed to meet the more-likely-than-not threshold are recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not threshold are derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The Company recognizes potential accrued interest and penalties related to unrecognized tax benefits within the consolidated statements of income as income tax expense.
	The determination of the Company’s tax provision is subject to judgments and estimates. The carrying value of the Company’s net deferred tax assets, which is made up primarily of tax deductions, assumes it will be able to generate sufficient future income to fully realize these deductions. In determining whether the realization of these deferred tax assets may be impaired, the Company makes judgments with respect to whether it is likely to generate sufficient future taxable income to realize these assets. The Company has a valuation allowance on the deferred tax assets of one of its China subsidiaries in the amount of $654,000 as of March 28, 2014 and December 27, 2013, respectively.
	The calculation of tax liabilities involves significant judgment in estimating the impact of uncertainties in the application of complex tax laws. Resolution of these uncertainties in a manner inconsistent with the Company’s expectations could have a material impact on its results of operations and financial position. Management believes that it has adequately provided for any adjustments that may result from these examinations, however, the outcome of tax audits cannot be predicted with certainty.
	Product Warranty — The Company provides a warranty on its products for a period of up to two years and provides for warranty costs at the time of sale based on historical activity. The determination of such provisions requires the Company to make estimates of product return rates and expected costs to repair or replace the products under warranty. If actual return rates and/or repair and replacement costs differ significantly from these estimates, adjustments to cost of sales may be required in future periods. Components of the reserve for warranty costs consisted of the following (in thousands):


			Three months ended
			March 28,				March 29,
			2014				2013
	Beginning balance		$	101			$	152
	Change in reserve			67				(17	)
	Warranty costs incurred in the current period			(57	)			(20	)

	Ending balance		$	111			$	115


Revenue Recognition — Product revenue is generally recorded upon shipment. In arrangements which specify title transfer upon delivery, revenue is not recognized until the product is delivered. The Company recognizes revenue when persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability is reasonably assured. If the Company has not substantially completed a product or fulfilled the terms of a sales agreement at the time of shipment, revenue recognition is deferred until fulfillment. The Company’s standard arrangement for its customers includes a signed purchase order or contract, no right of return of delivered products and no customer acceptance provisions. The Company assesses collectability based on the credit worthiness of the customer and past transaction history. The Company performs on-going credit evaluations of customers and generally does not require collateral from customers.
Research and Development Costs — Research and development costs are expensed as incurred.
Net Income (Loss) per Share — Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares outstanding for the period. Diluted net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding and common equivalent shares from dilutive stock options and restricted stock using the treasury stock method, except when such shares are anti-dilutive (see Note 6 to condensed consolidated financial statements).
Comprehensive Income (Loss) — The Company reports by major components and as a single total, the change in its net assets during the period from non-owner sources. Comprehensive income for all periods presented was the same as net income.
Segments — The Financial Accounting Standards Board’s (FASB) guidance regarding disclosure about segments in an enterprise and related information establishes standards for the reporting by public business enterprises of information about reportable segments, products and services, geographic areas, and major customers. The method for determining what information to report is based on the manner in which management organizes the reportable segments within the Company for making operational decisions and assessments of financial performance. The Company’s chief operating decision-maker is considered to be the Chief Executive Officer. The Company operates in one reporting segment.
Business Combinations—The Company recognizes assets acquired (including goodwill and identifiable intangible assets) and liabilities assumed at fair value on the acquisition date. Subsequent changes to the fair value of such assets acquired and liabilities assumed are recognized in earnings, after the expiration of the measurement period, a period not to exceed 12 months from the acquisition date. Acquisition-related expenses and acquisition-related restructuring costs are recognized in earnings in the period in which they are incurred.
Stock-Based Compensation Expense
The Company maintains stock-based compensation plans which allow for the issuance of equity-based awards to executives and certain employees. These equity-based awards include stock options, restricted stock awards (“RSA’s”) and restricted stock units (“RSU’s”) which can be either time-based or performance-based. The Company also maintains an employee stock purchase plan that provides for the issuance of shares to all eligible employees of the Company at a discounted price.
Stock-based compensation expense includes compensation costs related to estimated fair values of stock options and awards granted. The estimated fair value of the Company’s equity-based awards, net of expected forfeitures, is amortized over the awards’ vesting period on a straight-line basis over a weighted average period of four years for stock options, three years for restricted stock units and one year for restricted stock awards, and will be adjusted for subsequent changes in estimated forfeitures related to all equity-based awards and performance as it relates to performance-based RSU’s.
The Company applies the fair value recognition provisions based on the FASB’s guidance regarding stock-based compensation. The exercise price of each stock option equals the market price of the Company’s stock on the date of grant. Most options are scheduled to vest over four years and expire no later than ten years from the grant date. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. The determination of the fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding certain variables. These variables include the expected term of the awards; the Company’s expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behaviors, risk-free interest rate and expected dividends. The Company estimates the expected term of share-based awards granted based on the Company’s historical option term experience. The Company estimates the volatility of its common stock based upon the Company’s historical stock price volatility over the length of the expected term of the options. The Company bases the risk-free interest rate that it uses in the option valuation model on U.S. Treasury zero-coupon issues with remaining maturities similar to the expected term of the options. The Company does not anticipate paying any cash dividends in the foreseeable future and therefore uses an expected dividend yield of zero in the option valuation model. The Company is required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate pre-vesting option forfeitures and records share-based compensation expense only for those awards that are expected to vest. The Company also considers, each quarter, whether there have been any significant changes in facts and circumstances that would affect its estimated forfeiture rate.

Stock Options
Stock option activity for the three months ended March 28, 2014:


		Number of				Weighted Average				Weighted Average			Aggregate Intrinsic
		Shares				Exercise Price				Remaining			Value
										Contractual Term			(in thousands)
										(years)
Outstanding at December 27, 2013			1,209,119			$	7.86				2.86		$	3,976
Granted			—				—
Exercised			(337,997	)		$	5.13
Canceled			(1,846	)		$	13.42

Outstanding at March 28, 2014			869,276			$	8.91				2.43		$	3,701
Options exercisable and expected to vest at March 28, 2014			869,276			$	8.91				2.43		$	3,701
There were no options granted by the Company during either of the three month periods ended March 28, 2014 and March 29, 2013.
As of March 28, 2014, there was no unamortized expense as all outstanding options were fully vested.
Employee Stock Purchase Plan
The Company also maintains an employee stock purchase plan (“ESPP”) that provides for the issuance of shares to all eligible employees of the Company at a discounted price. Under the ESPP, substantially all employees may purchase the Company’s common stock through payroll deductions at a price equal to 95 percent of the fair market value of the Company’s stock at the end of each applicable purchase period.
Restricted Stock Units and Restricted Stock Awards
The Company grants Restricted Stock Units to employees and Restricted Stock Awards to non-employee directors as part of the Company’s long term equity compensation plan.
Restricted Stock Units — RSU’s are granted to employees with a per share or unit purchase price of zero dollars and either have time based or performance based vesting. RSU’s typically vest over three years, subject to the employee’s continued service with the Company. For purposes of determining compensation expense related to these RSU’s, the fair value is determined based on the closing market price of the Company’s common stock on the date of award. The expected cost of the grant is reflected over the service period, and is reduced for estimated forfeitures. During the quarter ended March 28, 2014, the Company granted 303,875 RSU’s, with a weighted average fair value of $13.16 per share, and granted 160,625 performance stock units with a weighted average fair value of $13.33 per share. During the three months ended March 28, 2014, 97,028 vested shares were withheld to satisfy withholding tax obligations, resulting in the net issuance of 648,212 shares. As of March 28, 2014, approximately $6.7 million of stock-based compensation cost, net of estimated forfeitures, related to RSU’s remains to be amortized over a weighted average period of two years. As of March 28, 2014, a total of 1,036,665 RSU’s remain outstanding with an aggregate intrinsic value of $13.0 million and a weighted average remaining contractual term of 1.46 years.
Restricted Stock Awards — As of March 28, 2014, a total of 30,000 RSA’s remain outstanding. The total unamortized expense of the Company’s unvested restricted stock awards as of March 28, 2014, was less than $0.1 million.
The following table summarizes the Company’s restricted stock unit and restricted stock award activity for the three months March 28, 2014:


		Number of				Aggregate Intrinsic
		Shares				Value
						(in thousands)
Unvested restricted stock units and restricted stock awards at December 27, 2013			1,256,930			$	12,632
Granted			464,500
Vested			(407,243	)
Forfeited			(247,522	)

Unvested restricted stock units and restricted stock awards at March 28, 2014			1,066,665			$	12,927

Vested and expected to vest restricted stock units and restricted stock awards at March 28, 2014			871,359			$	10,866


The following table shows the Company’s stock-based compensation expense included in the condensed consolidated statements of operations (in thousands):


		Three months ended
		March 28,				March 29,
		2014				2013
Cost of sales (1)		$	326			$	417
Research and development			71				88
Sales and marketing			132				132
General and administrative			490				683

			1,019				1,320
Income tax benefit			(176	)			(223	)

Total stock-based compensation expense, net of income tax benefit		$	843			$	1,097


	-1	Stock-based compensation expenses capitalized in inventory for fiscal quarter March 28, 2014 and March 29, 2013 were considered immaterial.

Balance_Sheet_Information

Balance Sheet Information	3 Months Ended
Balance Sheet Information	Mar. 28, 2014
Organization Consolidation And Presentation Of Financial Statements [Abstract]	'
Balance Sheet Information	'
	2. Balance Sheet Information
	Inventory is stated at the lower of standard cost or market and consisted of the following (in thousands):


		March 28,			December 27,
		2014			2013
	Raw materials	$	47,298		$	49,515
	Work in process		21,561			19,437
	Finished goods		5,167			1,815

	Ending Inventory		74,026			70,767
	Reserve for excess and obsolete		(6,565	)		(6,825	)

	Total	$	67,461		$	63,942

	Equipment and leasehold improvements, net, consisted of the following (in thousands):


		March 28,			December 27,
		2014			2013
	Computer equipment and software	$	8,422		$	8,280
	Furniture and fixtures		2,472			2,411
	Machinery and equipment		9,282			9,249
	Leasehold improvements		10,669			10,583

			30,845			30,523
	Accumulated depreciation and amortization		(22,678	)		(21,989	)

	Total	$	8,167		$	8,534

Goodwill_and_Purchased_Intangi

Goodwill and Purchased Intangible Assets	3 Months Ended
Goodwill and Purchased Intangible Assets	Mar. 28, 2014
Goodwill And Intangible Assets Disclosure [Abstract]	'
Goodwill and Purchased Intangible Assets	'
	3. Goodwill and Purchased Intangible Assets
	The Company’s methodology for allocating the purchase price relating to purchase acquisitions is determined through established and generally accepted valuation techniques. Goodwill is measured as the excess of the cost of the acquisition over the sum of the amounts assigned to tangible and identifiable intangible assets acquired less liabilities assumed. Goodwill and purchased intangible assets with indefinite useful lives are not amortized, but are reviewed for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The Company regularly monitors current business conditions and other factors including, but not limited to, adverse industry or economic trends and lower projections of profitability that may impact future operating results.
	To test goodwill for impairment, the Company first performs a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If it is concluded that this is the case, the Company then performs the two-step goodwill impairment test. Otherwise, the two-step goodwill impairment test is not required. Under the two-step goodwill impairment test, the Company would in the first step compare the estimated fair value of each reporting unit to its carrying value. The Company determines the fair value of each of its reporting units based on a weighting of income and market approaches. If the carrying value of a reporting unit exceeds its fair value, the Company would then perform the second step of the impairment test in order to determine the implied fair value of the reporting unit’s goodwill. If the Company determines that the carrying value of a reporting unit’s goodwill exceeds its implied fair value, the Company would record an impairment charge equal to the difference.
	The evaluation of goodwill and intangible assets for impairment requires the exercise of significant judgment. In the event of future changes in business conditions, the Company will be required to reassess and update its forecasts and estimates used in future impairment analyses. If the results of these future analyses are lower than current estimates, a material impairment charge may result at that time.
	Details of goodwill and other intangible assets were as follows (in thousands):


		March 28, 2014							December 27, 2013
		Goodwill		Intangible			Total		Goodwill		Intangible			Total
		Goodwill		Assets			Total		Goodwill		Assets			Total
	Carrying amount	$	55,918	$	20,487		$	76,404	$	55,918	$	21,708		$	77,626
	Purchased Intangible Assets
	Intangible assets are generally recorded in connection with a business acquisition. The Company evaluates the useful lives of its intangible assets each reporting period to determine whether events and circumstances require revising the remaining period of amortization. In addition, the Company reviews indefinite lived intangible assets for impairment when events or changes in circumstances indicate their carrying value may not be recoverable and tests definite lives intangible assets at least annually for impairment. Management considers such indicators as significant differences in product demand from the estimates, changes in the competitive and economic environment, technological advances, and changes in cost structure.
	Details of purchased intangible assets were as follows (in thousands):


		As of March 28, 2014							As of December 27, 2013
		Gross		Accumulated			Carrying		Gross		Accumulated			Carrying		Useful Life
		Carrying		Amortization			Value		Carrying		Amortization			Value		(in years)
		Amount							Amount
	Customer relationships	$	19,000	$	(9,826	)	$	9,174	$	19,000	$	(8,764	)	$	10,236		7
	Tradename (AIT )	$	1,900	$	(774	)	$	1,126	$	1,900	$	(672	)	$	1,228		6
	Intellectual property know-how	$	1,600	$	(400	)	$	1,200	$	1,600	$	(343	)	$	1,257		7
	Tradename (UCT )	$	8,987	$	—		$	8,987	$	8,987	$	—		$	8,987		*

		$	31,487	$	(11,000	)	$	20,487	$	31,487	$	(9,779	)	$	21,708

	The Company amortizes its tradename (AIT) and customer relationships intangible assets using an accelerated method over the estimated economic life of the assets, ranging from 6 to 7 years. The Company amortizes its intellectual property/know-how intangible asset on a straight-line basis with an estimated economic life of seven years. Amortization expense was approximately $1.2 million and $1.5 million for the three months ended March 28, 2014 and March 29, 2013, respectively. Amortization expense is charged to General and Administrative. As of March 28, 2014, future estimated amortization expense is expected to be as follows (in thousands):


		Amortization
		Expense
	2014 (remaining in year)	$	3,662
	2015		2,813
	2016		2,293
	2017		1,386
	2018		848
	thereafter		498

	Total	$	11,500

	* In addition to the AIT tradename intangible of $1.9 million, the Company is also carrying a UCT tradename intangible asset of $9.0 million as a result of a previous acquisition. The Company concluded that the UCT tradename intangible asset life is indefinite and is therefore not amortized.

Borrowing_Arrangements

Borrowing Arrangements	3 Months Ended
	Mar. 28, 2014
Debt Disclosure [Abstract]	'
Borrowing Arrangements	'
	4. Borrowing Arrangements
	On July 3, 2012, in connection with the Company’s acquisition of AIT and the refinancing of its prior credit facility, the Company entered into a credit agreement (the “Credit Agreement”) by and among the Company, certain of its subsidiaries, Silicon Valley Bank, U.S. Bank National Association and HSBC Bank (collectively, the “Lenders”). The Credit Agreement provides for a term loan in an aggregate principal amount of $40.0 million (the “Term Loan”) and a revolving credit facility in an aggregate principal amount of $40.0 million (the “Revolving Credit Facility”), a letter of credit facility in the aggregate availability amount of $15.0 million (as a sublimit of such Revolving Credit Facility) (the “L/C Facility”) and a swing line sub-facility in the aggregate availability amount of $4.0 million (as a sublimit of the Revolving Credit Facility) (together with the Term Loan, the Revolving Credit Facility and the L/C Facility, the “Credit Facility”). On July 3, 2012, the Company borrowed an aggregate of $40.0 million under the Term Loan and approximately $39.8 million under the Revolving Credit Facility. The borrowed funds were used at the closing of the Company’s acquisition of AIT to finance the acquisition and repay the outstanding balance of $3.7 million to Silicon Valley Bank as lender under the Company’s prior credit facility. The prior credit facility was terminated in connection with this transaction.
	The Credit Facility must be repaid in consecutive quarterly installments of $2.5 million, with the first payment made on September 30, 2012, and with the balance of the then-outstanding principal amount due at the final maturity, which is July 3, 2016. The Revolving Credit Facility is available for the four-year period beginning on July 3, 2012. The Credit Agreement includes customary representations, warranties, covenants and events of default. The Company and certain of its subsidiaries have agreed to secure all of their obligations under the Credit Agreement by granting a first priority lien in substantially all of their respective personal property assets of these entities (subject to certain exceptions and limitations).
	At the Company’s option, borrowings under the Term Loan and Revolving Credit Facility (subject to certain limitations) bear interest at either a base rate or at the London Interbank Offered Rate (“LIBOR”) (with the LIBOR being adjusted for certain Eurocurrency reserve requirements, if any, as described in the Credit Agreement), plus, in each case, an applicable margin based on the Company’s consolidated leverage ratio. All loans described above made on July 3, 2012 were initially base rate loans, carrying interest of 3.75%. As of March 28, 2014, the interest rates on the Term Loan and Revolving Credit Facility were 3.67% and 3.75%, respectively. The effective interest rates will be slightly higher due to the incurrence of certain loan-related costs of approximately $1.9 million that are treated as deferred interest and amortized over the life of the loan.
	The Credit Agreement requires the Company to maintain certain financial covenants including a minimum consolidated fixed charge coverage ratio, a maximum consolidated leverage ratio and minimum domestic cash balances. On February 15, 2013, the Company and the Lenders amended the Credit Agreement in order to modify the financial covenants contained in the Credit Agreement, effective January 30, 2013. The Credit Agreement, as amended, requires the Company to comply with the following financial covenants:

		•	a minimum consolidated fixed charge coverage ratio (as defined in the Credit Agreement, as amended), measured over the preceding four fiscal quarters, beginning as of the end of the third quarter of fiscal 2014, of 1.10 to 1.00, stepping up to 1.25 to 1.00 as of the end of each fiscal quarter beginning with the first quarter of fiscal 2015 and thereafter;

		•	a maximum consolidated leverage ratio (as defined in the Credit Agreement, as amended) measured over the preceding four fiscal quarters, beginning, as of the end of the third quarter of fiscal 2014, of 4.00 to 1.00, stepping down to 3.75 to 1.00 as of the end of the fourth quarter of fiscal 2014 and thereafter to and including the third quarter of 2015, and 3.25 to 1.00 as of the end of each fiscal quarter beginning with the fourth quarter of 2015 and thereafter;

		•	minimum domestic cash of $15.0 million as of the last day of any fiscal quarter and $10.0 million as of the last day of any other fiscal month from January 25, 2013 and thereafter;

		•	a minimum consolidated quick ratio (as defined in the Credit Agreement, as amended) of 1.10 to 1.00 as of the end of each fiscal month from January 25, 2013 and thereafter;

		•	minimum consolidated adjusted EBITDA (as defined in the Credit Agreement, as amended), measured over the preceding two quarters, of $6.0 million as of the end of the fourth quarter of 2013, $7.0 million as of the end of the first quarter of 2014 and $8.0 million as of the end of the second quarter of 2014 and each quarter thereafter.
	The Company was in compliance with all covenants for the quarter ended March 28, 2014.
	The Credit Agreement contains provisions requiring the following mandatory prepayments (subject to certain exceptions and limitations): (i) prepayments equal to 50% of the net cash proceeds from the issuance of capital stock by the Company’s primary operating subsidiary (or any of its subsidiaries); (ii) prepayments equal to 100% of the net cash proceeds from the incurrence of any indebtedness by the Company’s primary operating subsidiary over $250,000; (iii) prepayments equal to the net cash proceeds from certain asset sales or insurance or condemnation recoveries; and (iv) annual prepayments in an amount equal to (a) 33% of excess cash flow (as defined in the Credit Agreement, as amended) if the aggregate outstanding principal amount of the Term Loan equals or exceeds $20.0 million and (b) 25% of excess cash flow if the aggregate outstanding principal amount of the Term Loan equals or exceeds $10.0 million but is less than $20.0 million.
	The Credit Agreement also restricts the Company from declaring or paying any cash dividends.
	As of March 28, 2014, the outstanding amounts under the Company’s Term Loan and Revolving Credit Facility were $25.0 million and $39.8 million, respectively, which are net of unamortized debt issuance costs of $1.1 million for a total debt balance of $63.7 million. The Company analyzed the Credit Agreement and determined that the outstanding balance of Revolving Credit Facility debt should be classified as short-term due to acceleration clauses in the agreement.

Income_Tax

Income Tax	3 Months Ended
	Mar. 28, 2014
Income Tax Disclosure [Abstract]	'
Income Tax	'
	5. Income Tax
	The Company’s income tax provision (benefit) and related effective tax rate for the three month periods ended March 28, 2014 and March 29, 2013, respectively, was $1.5 million and 17.3% and $(25,000) and (7.4)%, respectively. The change in respective rates reflects, primarily, changes in the geographic mix of worldwide earnings and financial results for the three month period ended March 28, 2014 compared to the same period in 2013.
	The Company earns a significant amount of its operating income outside the United States, which is deemed to be indefinitely reinvested in foreign jurisdictions. As a result, most of the Company’s cash is held by foreign subsidiaries. The Company currently does not intend nor foresee a need to repatriate these funds to the U.S. The Company expects existing domestic cash and cash flows from operations to continue to be sufficient to fund its domestic operating activities and cash commitments for investing and financing activities, such as debt repayment and capital expenditures, for at least the next 12 months and thereafter for the foreseeable future. If the Company should require more capital in the U.S. than is generated by its domestic operations, for example to fund significant discretionary activities such as business acquisitions, the Company could elect to repatriate future earnings from foreign jurisdictions or raise capital in the United States through debt or equity issuances. These alternatives could result in higher effective tax rates, increased interest expense, or dilution of our earnings. The Company has borrowed funds domestically and continues to believe it will have the ability to do so at reasonable interest rates. The Company does not provide for U.S. taxes on its undistributed earnings of foreign subsidiaries that it intends to invest indefinitely outside the U.S., unless such taxes are otherwise required under U.S. tax law. In 2013, the Company determined that a portion of the current year and future year earnings of one its China subsidiaries may be remitted in the future to one of its foreign subsidiaries outside of Mainland China and, accordingly, the Company provided for the related withholding taxes in its condensed consolidated financial statements. If the Company changes its intent to reinvest its undistributed foreign earnings indefinitely or if a greater amount of undistributed earnings are needed than the previous anticipated remaining unremitted foreign earnings, the Company could be required to accrue or pay U.S. taxes on some or all of these undistributed earnings. As of March 28, 2014, the Company had undistributed earnings of foreign subsidiaries that are indefinitely invested outside of the U.S. of approximately $47.3 million. It is not practicable to determine the income tax liability that might be incurred if these earnings were to be distributed.

	The following table summarizes the activity related to the Company’s unrecognized tax benefits (in thousands):


		Three months ended
		March 28,		March 29,
		2014		2013
	Balance as of the beginning of period	$	165	$	109
	Increases related to prior year tax positions		10		—

	Balance as of the end of period	$	175	$	109

	The Company’s gross liability for unrecognized tax benefits as of March 28, 2014 and December 27, 2013 was $175,000 and $165,000, respectively. Increases or decreases to interest and penalties on uncertain tax positions are included in income tax provision (benefit) in the condensed consolidated statements of operations. Interest related to uncertain tax positions was $1,000 for each of the three months ended March 28, 2014 and March 29, 2013, respectively. Although it is possible some of the unrecognized tax benefits could be settled within the next twelve months, the Company cannot reasonably estimate the outcome at this time.
	The determination of the Company’s tax provision is subject to judgments and estimates. The carrying value of the Company’s net deferred tax assets, which is made up primarily of tax deductions, assumes the Company will be able to generate sufficient future income to fully realize these deductions. In determining whether the realization of these deferred tax assets may be impaired, the Company makes judgments with respect to whether the Company is likely to generate sufficient future taxable income to realize these assets. In addition, the calculation of tax liabilities involves significant judgment in estimating the impact of uncertainties in the application of complex tax laws. Resolution of these uncertainties in a manner inconsistent with the Company’s expectations could have a material impact on the Company’s results of operations and financial position.
	As of March 28, 2014, the Company maintained a full valuation allowance on one of its China subsidiaries in the amount of $0.7 million as the Company believes it is more likely than not that the deferred tax asset will not be realized. In order to reverse a valuation allowance, accounting principles generally accepted in the United States of America suggest that the Company review the cumulative income/loss in recent years as well as determine the Company’s ability to generate sufficient future taxable income to realize the Company’s net deferred tax assets.
	The Company files income tax returns in the U.S. federal jurisdiction, various states and foreign jurisdictions. The Company’s 2010 through 2012 federal income tax returns are open to audit through the statute of limitations by the Internal Revenue Service. The Company’s 2009 through 2012 state income tax returns are open to audit by the California Franchise Tax Board. The Company is also subject to examination in various other jurisdictions for various periods. The Company is currently experiencing a tax holiday related to its Singapore subsidiary that will expire for tax years beginning January 2015. The Company’s Singapore subsidiary recorded a net profit of $2.7 million for the three months ended March 28, 2014.

Net_Income_Loss_Per_Share

Net Income (Loss) Per Share	3 Months Ended
Net Income (Loss) Per Share	Mar. 28, 2014
Earnings Per Share [Abstract]	'
Net Income (Loss) Per Share	'
	6. Net Income (Loss) Per Share
	Basic net income (loss) per share excludes dilution and is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted net income (loss) per share reflects the potential dilution that would occur if outstanding securities or other contracts to issue common stock were exercised or converted into common stock.
	The following is a reconciliation of the numerators and denominators used in computing basic and diluted net income (loss) per share (in thousands, except per share data):


		Three months ended
		March 28,		March 29,
		2014		2013
	Numerator:
	Net income (loss)	$	7,056	$	(311	)
	Denominator:
	Shares used in computation — basic:
	Weighted average common shares outstanding		28,877		27,978
	Shares used in computation — diluted:
	Weighted average common shares outstanding		28,877		27,978
	Dilutive effect of common shares outstanding subject to repurchase		664		—
	Dilutive effect of options outstanding		377		—

	Shares used in computing diluted net income (loss) per share		29,918		27,978
	Net income (loss) per share — basic	$	0.24	$	(0.01	)
	Net income (loss) per share — diluted	$	0.24	$	(0.01	)

	The Company had securities outstanding which could potentially dilute basic earnings per share in the future, but the incremental shares from the assumed exercise of these securities were excluded in the computation of diluted net income (loss) per share, as their effect would have been anti-dilutive. Such outstanding securities consisted of 288,237 stock options outstanding as of March 28, 2014 and 1,020,222 stock options outstanding as of March 29, 2013.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 28, 2014
Commitments And Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	7. Commitments and Contingencies
	The Company had commitments to purchase inventory totaling approximately $40.5 million at March 28, 2014.
	The Company leases properties domestically in Hayward, California; Austin, Texas, Pflugerville, Texas; Chandler, Arizona; and South San Francisco, California and internationally in China, Singapore and the Philippines. The Company leases certain of its facilities under non-cancelable leases, which expire on various dates through 2022.
	As of March 28, 2014, future minimum payments under these operating leases were as follows (in thousands):


	Fiscal Year
	2014 (remaining in year)	$	3,959
	2015		4,635
	2016		3,954
	2017		3,370
	2018		2,574
	Thereafter		6,911

	Total minimum lease payments	$	25,403

	From time to time, the Company is subject to various legal proceedings and claims, either asserted or unasserted, that arise in the ordinary course of business. Although the outcome of the various legal proceedings and claims cannot be predicted with certainty, the Company has not had a history of outcomes to date that have been material to the statement of operations and does not believe that any of these proceedings or other claims will have a material adverse effect on its consolidated financial condition or results of operations.

Segment_Information

Segment Information	3 Months Ended
Segment Information	Mar. 28, 2014
Segment Reporting [Abstract]	'
Segment Information	'
	8. Segment Information
	The Company operates in one reportable segment and is engaged in the development, manufacture and supply of critical subsystems for the semiconductor capital equipment, industrial, flat panel, medical, energy and research industries. Multiple operating segments were aggregated into one reportable segment as the nature of the Company’s products and production processes, as well as type of customers and distribution methods, is consistent among all the Company’s products. The Company’s foreign operations are conducted in its wholly-owned subsidiaries in China and Singapore. The Company’s principal markets include North America, Asia and, to a lesser degree, Europe. Sales by geographic area represent sales to unaffiliated customers.
	All information on sales by geographic area is based upon the location to which the products were shipped. The following table sets forth revenue by geographic area (in thousands):


		Three months ended
		March 28,		March 29,
		2014		2013
	United States	$	105,805	$	83,213
	China		17,541		4,752
	Singapore		17,619		10,505
	Other Asia		3,074		1,994
	Europe		185		—

	Total	$	144,224	$	100,464

	At March 28, 2014 and March 29, 2013, approximately $3.7 million of the Company’s net long-lived assets were located in Asia, and the remaining balances were located in the United States.

Organization_and_Significant_A1

Organization and Significant Accounting Policies (Policies)

3 Months Ended

Mar. 28, 2014

Accounting Policies [Abstract]

Organization

Organization — Ultra Clean Holdings, Inc. (Ultra Clean or the Company) was founded in November 2002 for the purpose of acquiring Ultra Clean Technology Systems and Service Inc. Ultra Clean Technology Systems and Service, Inc. was founded in 1991 by Mitsubishi Corporation and was operated as a subsidiary of Mitsubishi until November 2002, when it was acquired by Ultra Clean. Ultra Clean became a publicly traded company in March 2004. In June 2006, the Company completed the acquisition of Sieger Engineering, Inc. to better enhance its position as a subsystem supplier to the semiconductor, research, flat panel, energy and medical equipment industries. Ultra Clean Technology (Shanghai) Co., Ltd and Ultra Clean Micro-Electronics Equipment (Shanghai) Co., Ltd. were established in 2005 and 2007, respectively, to facilitate the Company’s operations in China. Ultra Clean Asia Pacific, Pte, Ltd. (Singapore), was established in fiscal year 2008 to facilitate the Company’s operations in Singapore. In July 2012, the Company acquired American Integration Technologies LLC (“AIT”) to immediately add to the Company’s customer base in the semiconductor and medical spaces and to provide additional manufacturing capabilities. The Company operates in one reportable segment. See Note 8 to the Condensed Consolidated Financial Statements.

The Company is a leading developer and supplier of critical subsystems, for Original Equipment Manufacturers (OEMs) primarily in the semiconductor, industrial, flat panel, medical, energy and research industries. The Company develops, designs, prototypes, engineers, manufactures and tests systems and subsystems which are highly specialized and integral to the Company’s customer products.

The Company provides its customers with complete solutions that combine its expertise in design, test, component characterization and highly flexible global manufacturing operations with excellence in quality control and financial stability. The Company’s global presence and supply chain management helps the Company to drive down total manufacturing costs, reduce design-to-delivery cycle times and maintain high quality standards for the Company’s customers. The Company believes that these characteristics provide global solutions for the Company’s customers’ growing product demands.

The Company ships a majority of its products to U.S. registered customers with locations both in the U.S. and outside the U.S. In addition to US manufacturing, the Company manufactures products in its Asian facilities to support local and US based customers. The Company conducts its operating activities primarily through its wholly owned subsidiaries: Ultra Clean Technology Systems and Service, Inc., AIT LLC, Ultra Clean Technology (Shanghai) Co., Ltd., Ultra Clean Micro-Electronics Equipment (Shanghai) Co., Ltd. and Ultra Clean Asia Pacific, Pte Ltd. (Singapore). The Company’s international sales represented 26.7% and 17.2% of sales for the periods ended March 28, 2014 and March 29, 2013, respectively. See Note 8 to the Company’s Condensed Consolidated Financial Statements for further information about the Company’s geographic areas.

Basis of Presentation

Basis of Presentation — The unaudited condensed consolidated financial statements included in this quarterly report on Form 10-Q include the accounts of the Company and its wholly-owned subsidiaries and have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”). This financial information reflects all adjustments which are, in the opinion of the Company, normal, recurring and necessary to present fairly the statements of financial position, results of operations and cash flows for the dates and periods presented. Certain information and footnote disclosures normally included in our annual financial statements, prepared in accordance with GAAP, have been condensed or omitted. The Company’s December 27, 2013, balance sheet data was derived from audited financial statements as of that date.

Principles of Consolidation

Principles of Consolidation — The Company’s condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries and all intercompany accounts and transactions have been eliminated in consolidation. The Company uses a 52-53 week fiscal year ending on the Friday nearest December 31. All references to quarters refer to fiscal quarters and all references to years refer to fiscal years.

Foreign Currency Translation

Foreign Currency Translation — The Company has reviewed its non-U.S. subsidiaries (of which all of its non-U.S. asset base resides in Asia) that operate in a local currency environment to determine their functional currency by examining how and in what currency each subsidiary generates cash through billings and cash receipts and how and in what currency the subsidiary expends cash through payment of its vendors and payment of its workforce. Also, these subsidiaries’ individual assets and liabilities that are primarily denominated in the local foreign currency are examined for their impact on the Company’s cash flows. All have been determined to have the U.S. dollar as its functional currency. All balance sheet accounts of these local functional currency subsidiaries are translated at the fiscal period-end exchange rate, and income and expense accounts are translated using average rates in effect for the period, except for costs related to those balance sheet items that are translated using historical exchange rates. Foreign currency transaction gains and losses are recorded in interest and other income (expense), net.

Use of Accounting Estimates

Use of Accounting Estimates — The presentation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Such estimates and assumptions include reserves on inventory, valuation of deferred tax assets and impairment of goodwill and other long-lived assets. The Company bases its estimates and judgments on historical experience and on various other assumptions that it believes are reasonable under the circumstances. However, future events are subject to change and the best estimates and judgments routinely require adjustment. Actual amounts may differ from those estimates

Certain Significant Risks and Uncertainties

Certain Significant Risks and Uncertainties — The Company operates in a dynamic industry and, accordingly, can be affected by a variety of factors. For example, any of the following areas could have a negative effect on the Company in terms of its future financial position, results of operations or cash flows: the general state of the U.S. and world economies, the highly cyclical nature of the industries the Company serves; the loss of any of a small number of customers; ability to obtain additional financing; inability to meet certain debt covenants; failure to successfully integrate completed acquisitions; ineffectiveness in pursuing acquisition opportunities; regulatory changes; fundamental changes in the technology underlying semiconductor, flat panel, solar and medical device manufacturing processes or manufacturing equipment; the hiring, training and retention of key employees; successful and timely completion of product design efforts; and new product design introductions by competitors.

Concentration of Credit Risk

Concentration of Credit Risk — Financial instruments which subject the Company to concentrations of credit risk consist principally of cash and cash equivalents and accounts receivable. The Company sells its products primarily to semiconductor capital equipment manufacturers in the United States. The Company performs credit evaluations of its customers’ financial condition and generally requires no collateral.

Significant sales to customers

Significant sales to customers — The Company had significant sales to three customers which accounted for 10% or more of sales for the three months ended March 28, 2014. The Company had significant sales to four customers, each of which accounted for 10% or more of sales for the three months ended March 29, 2013. Sales to each of these customers as a percentage of total sales were as follows:

Three months ended

March 28,

March 29,

2014

2013

Lam Research Corporation

34.3

28.6

Applied Materials, Inc.

25.3

36.9

ASM International

19.4

12.3

Intuitive Surgical, Inc.

10.6

Total

88.4

*Sales to this customer were less than 10% for the three months ended March 28, 2014.

Three customers’ accounts receivable balances: Applied Materials, Inc., Lam Research Corporation and ASM International were individually greater than 10% of accounts receivable and, in the aggregate, represented approximately 76% and 82% of accounts receivable as of March 28, 2014 and December 27, 2013, respectively.

Fair Value of Financial Instruments

Fair Value of Financial Instruments-The Company’s financial instruments consist of cash and cash equivalents, accounts receivable, accounts payable and bank borrowings. The carrying value of cash and cash equivalents, accounts receivable and accounts payable approximates their fair value because of their short-term nature.

The accounting guidance for fair value measurements prioritizes the inputs used in measuring fair value in the following hierarchy:

Level 1 — Quoted prices in active markets for identical assets or liabilities,

Level 2 — Observable inputs other than the Level 1 prices for similar assets or liabilities; quoted prices in active markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of assets or liabilities,

Level 3 — Unobservable inputs in which there is little or no market data, and that are significant to the fair value of the assets or liabilities.

The Company’s only financial asset measured at fair value on a recurring basis is an overnight sweep account invested in money market funds with maturities of less than 90 days from purchase and are thus classified as cash and cash equivalents on the Company’s balance sheet. These money market funds had a carrying value and fair value of $10.0 million at March 28, 2014 based on Level 2 inputs. The Company’s financial liabilities measured at fair value are related to the Company’s credit facility. Specifically, the fair value of the Company’s long term debt was based on level 2 inputs and fair value was determined using quoted prices for similar liabilities in inactive markets. The fair value of the Company’s outstanding borrowings under the Company’s revolving credit facility were based on level 2 inputs and fair value was determined using inputs other than quoted prices that are observable, specifically, discounted cash flows of expected payments at current borrowing rates. The Company’s carrying value approximates fair value for the Company’s long term debt and revolving credit facility.

Financial assets and liabilities measured at fair value are summarized below (in thousands):

Quoted Prices

Significant

Quoted Prices

Significant

in Active

Other

in Active

Other

Markets for

Observable

Markets for

Observable

Identical

Inputs

Identical

Inputs

Assets

28-Mar-14

27-Dec-13

(level 1)

(level 2)

(level 1)

(level 2)

Money market fund deposits (1)

10,043

—

13,414

—

-1

Included in cash and cash equivalents on the condensed consolidated balance sheet. The carrying amounts approximate fair value due to the short-term maturities of the cash equivalents.

Income Taxes

Income Taxes — The Company utilizes the asset and liability method of accounting for income taxes, under which deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. A valuation allowance is recorded when it is more likely than not that some of the deferred tax assets will not be realized.

Income tax positions must meet a more-likely-than-not recognition threshold to be recognized. Income tax positions that previously failed to meet the more-likely-than-not threshold are recognized in the first subsequent financial reporting period in which that threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not threshold are derecognized in the first subsequent financial reporting period in which that threshold is no longer met. The Company recognizes potential accrued interest and penalties related to unrecognized tax benefits within the consolidated statements of income as income tax expense.

The determination of the Company’s tax provision is subject to judgments and estimates. The carrying value of the Company’s net deferred tax assets, which is made up primarily of tax deductions, assumes it will be able to generate sufficient future income to fully realize these deductions. In determining whether the realization of these deferred tax assets may be impaired, the Company makes judgments with respect to whether it is likely to generate sufficient future taxable income to realize these assets. The Company has a valuation allowance on the deferred tax assets of one of its China subsidiaries in the amount of $654,000 as of March 28, 2014 and December 27, 2013, respectively.

The calculation of tax liabilities involves significant judgment in estimating the impact of uncertainties in the application of complex tax laws. Resolution of these uncertainties in a manner inconsistent with the Company’s expectations could have a material impact on its results of operations and financial position. Management believes that it has adequately provided for any adjustments that may result from these examinations, however, the outcome of tax audits cannot be predicted with certainty.

Product Warranty

Product Warranty — The Company provides a warranty on its products for a period of up to two years and provides for warranty costs at the time of sale based on historical activity. The determination of such provisions requires the Company to make estimates of product return rates and expected costs to repair or replace the products under warranty. If actual return rates and/or repair and replacement costs differ significantly from these estimates, adjustments to cost of sales may be required in future periods. Components of the reserve for warranty costs consisted of the following (in thousands):

Three months ended

March 28,

March 29,

2014

2013

Beginning balance

101

152

Change in reserve

(17

)

Warranty costs incurred in the current period

(57

)

(20

)

Ending balance

111

115

Revenue Recognition

Revenue Recognition — Product revenue is generally recorded upon shipment. In arrangements which specify title transfer upon delivery, revenue is not recognized until the product is delivered. The Company recognizes revenue when persuasive evidence of an arrangement exists, shipment has occurred, price is fixed or determinable and collectability is reasonably assured. If the Company has not substantially completed a product or fulfilled the terms of a sales agreement at the time of shipment, revenue recognition is deferred until fulfillment. The Company’s standard arrangement for its customers includes a signed purchase order or contract, no right of return of delivered products and no customer acceptance provisions. The Company assesses collectability based on the credit worthiness of the customer and past transaction history. The Company performs on-going credit evaluations of customers and generally does not require collateral from customers.

Research and Development Costs

Research and Development Costs — Research and development costs are expensed as incurred.

Net Income (Loss) per Share

Net Income (Loss) per Share — Basic net income (loss) per share is computed by dividing net income (loss) by the weighted average number of shares outstanding for the period. Diluted net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding and common equivalent shares from dilutive stock options and restricted stock using the treasury stock method, except when such shares are anti-dilutive (see Note 6 to condensed consolidated financial statements).

Comprehensive Income (Loss)

Comprehensive Income (Loss) — The Company reports by major components and as a single total, the change in its net assets during the period from non-owner sources. Comprehensive income for all periods presented was the same as net income.

Segments

Segments — The Financial Accounting Standards Board’s (FASB) guidance regarding disclosure about segments in an enterprise and related information establishes standards for the reporting by public business enterprises of information about reportable segments, products and services, geographic areas, and major customers. The method for determining what information to report is based on the manner in which management organizes the reportable segments within the Company for making operational decisions and assessments of financial performance. The Company’s chief operating decision-maker is considered to be the Chief Executive Officer. The Company operates in one reporting segment.

Business Combinations

Business Combinations—The Company recognizes assets acquired (including goodwill and identifiable intangible assets) and liabilities assumed at fair value on the acquisition date. Subsequent changes to the fair value of such assets acquired and liabilities assumed are recognized in earnings, after the expiration of the measurement period, a period not to exceed 12 months from the acquisition date. Acquisition-related expenses and acquisition-related restructuring costs are recognized in earnings in the period in which they are incurred.

Stock-Based Compensation Expense

The Company maintains stock-based compensation plans which allow for the issuance of equity-based awards to executives and certain employees. These equity-based awards include stock options, restricted stock awards (“RSA’s”) and restricted stock units (“RSU’s”) which can be either time-based or performance-based. The Company also maintains an employee stock purchase plan that provides for the issuance of shares to all eligible employees of the Company at a discounted price.

Stock-based compensation expense includes compensation costs related to estimated fair values of stock options and awards granted. The estimated fair value of the Company’s equity-based awards, net of expected forfeitures, is amortized over the awards’ vesting period on a straight-line basis over a weighted average period of four years for stock options, three years for restricted stock units and one year for restricted stock awards, and will be adjusted for subsequent changes in estimated forfeitures related to all equity-based awards and performance as it relates to performance-based RSU’s.

The Company applies the fair value recognition provisions based on the FASB’s guidance regarding stock-based compensation. The exercise price of each stock option equals the market price of the Company’s stock on the date of grant. Most options are scheduled to vest over four years and expire no later than ten years from the grant date. The fair value of each option grant is estimated on the date of grant using the Black-Scholes option pricing model. The determination of the fair value of share-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding certain variables. These variables include the expected term of the awards; the Company’s expected stock price volatility over the term of the awards, actual and projected employee stock option exercise behaviors, risk-free interest rate and expected dividends. The Company estimates the expected term of share-based awards granted based on the Company’s historical option term experience. The Company estimates the volatility of its common stock based upon the Company’s historical stock price volatility over the length of the expected term of the options. The Company bases the risk-free interest rate that it uses in the option valuation model on U.S. Treasury zero-coupon issues with remaining maturities similar to the expected term of the options. The Company does not anticipate paying any cash dividends in the foreseeable future and therefore uses an expected dividend yield of zero in the option valuation model. The Company is required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate pre-vesting option forfeitures and records share-based compensation expense only for those awards that are expected to vest. The Company also considers, each quarter, whether there have been any significant changes in facts and circumstances that would affect its estimated forfeiture rate.

Stock Options

Stock option activity for the three months ended March 28, 2014:

Number of

Weighted Average

Aggregate Intrinsic

Exercise Price

Remaining

Value

Contractual Term

(in thousands)

(years)

Outstanding at December 27, 2013

1,209,119

7.86

2.86

3,976

Granted

—

Exercised

(337,997

)

5.13

Canceled

(1,846

)

13.42

Outstanding at March 28, 2014

869,276

8.91

2.43

3,701

Options exercisable and expected to vest at March 28, 2014

869,276

8.91

2.43

3,701

There were no options granted by the Company during either of the three month periods ended March 28, 2014 and March 29, 2013.

As of March 28, 2014, there was no unamortized expense as all outstanding options were fully vested.

Employee Stock Purchase Plan

The Company also maintains an employee stock purchase plan (“ESPP”) that provides for the issuance of shares to all eligible employees of the Company at a discounted price. Under the ESPP, substantially all employees may purchase the Company’s common stock through payroll deductions at a price equal to 95 percent of the fair market value of the Company’s stock at the end of each applicable purchase period.

Restricted Stock Units and Restricted Stock Awards

The Company grants Restricted Stock Units to employees and Restricted Stock Awards to non-employee directors as part of the Company’s long term equity compensation plan.

Restricted Stock Units — RSU’s are granted to employees with a per share or unit purchase price of zero dollars and either have time based or performance based vesting. RSU’s typically vest over three years, subject to the employee’s continued service with the Company. For purposes of determining compensation expense related to these RSU’s, the fair value is determined based on the closing market price of the Company’s common stock on the date of award. The expected cost of the grant is reflected over the service period, and is reduced for estimated forfeitures. During the quarter ended March 28, 2014, the Company granted 303,875 RSU’s, with a weighted average fair value of $13.16 per share, and granted 160,625 performance stock units with a weighted average fair value of $13.33 per share. During the three months ended March 28, 2014, 97,028 vested shares were withheld to satisfy withholding tax obligations, resulting in the net issuance of 648,212 shares. As of March 28, 2014, approximately $6.7 million of stock-based compensation cost, net of estimated forfeitures, related to RSU’s remains to be amortized over a weighted average period of two years. As of March 28, 2014, a total of 1,036,665 RSU’s remain outstanding with an aggregate intrinsic value of $13.0 million and a weighted average remaining contractual term of 1.46 years.

Restricted Stock Awards — As of March 28, 2014, a total of 30,000 RSA’s remain outstanding. The total unamortized expense of the Company’s unvested restricted stock awards as of March 28, 2014, was less than $0.1 million.

The following table summarizes the Company’s restricted stock unit and restricted stock award activity for the three months March 28, 2014:

Number of

Aggregate Intrinsic

Value

(in thousands)

Unvested restricted stock units and restricted stock awards at December 27, 2013

1,256,930

12,632

Granted

464,500

Vested

(407,243

)

Forfeited

(247,522

)

Unvested restricted stock units and restricted stock awards at March 28, 2014

1,066,665

12,927

Vested and expected to vest restricted stock units and restricted stock awards at March 28, 2014

871,359

10,866

The following table shows the Company’s stock-based compensation expense included in the condensed consolidated statements of operations (in thousands):

Three months ended

March 28,

March 29,

2014

2013

Cost of sales (1)

326

417

Research and development

Sales and marketing

132

General and administrative

490

683

1,019

1,320

Income tax benefit

(176

)

(223

)

Total stock-based compensation expense, net of income tax benefit

843

1,097

-1

Stock-based compensation expenses capitalized in inventory for fiscal quarter March 28, 2014 and March 29, 2013 were considered immaterial.

Organization_and_Significant_A2

Organization and Significant Accounting Policies (Tables)	3 Months Ended
Organization and Significant Accounting Policies (Tables)	Mar. 28, 2014
Accounting Policies [Abstract]	'
Customers as Percentage of Total Sales	'
	Sales to each of these customers as a percentage of total sales were as follows:


			Three months ended
			March 28,			March 29,
			2014			2013
	Lam Research Corporation			34.3	%		28.6	%
	Applied Materials, Inc.			25.3	%		36.9	%
	ASM International			19.4	%		12.3	%
	Intuitive Surgical, Inc.			*	%		10.6	%

	Total			79	%		88.4	%

	*Sales to this customer were less than 10% for the three months ended March 28, 2014.
Financial Assets and Liabilities Measured at Fair Value	'
	Financial assets and liabilities measured at fair value are summarized below (in thousands):


			Quoted Prices			Significant			Quoted Prices		Significant
			in Active			Other			in Active		Other
			Markets for			Observable			Markets for		Observable
			Identical			Inputs			Identical		Inputs
			Assets						Assets
			28-Mar-14						27-Dec-13
			(level 1)			(level 2)			(level 1)		(level 2)
	Money market fund deposits (1)		$	10,043			—		$	13,414		—

	-1	Included in cash and cash equivalents on the condensed consolidated balance sheet. The carrying amounts approximate fair value due to the short-term maturities of the cash equivalents.
Components of Reserve for Warranty Costs	'
	Components of the reserve for warranty costs consisted of the following (in thousands):


			Three months ended
			March 28,			March 29,
			2014			2013
	Beginning balance		$	101		$	152
	Change in reserve			67			(17	)
	Warranty costs incurred in the current period			(57	)		(20	)

	Ending balance		$	111		$	115

Stock Option Activity	'
	Stock option activity for the three months ended March 28, 2014:


			Number of			Weighted Average			Weighted Average		Aggregate Intrinsic
			Shares			Exercise Price			Remaining		Value
									Contractual Term		(in thousands)
									(years)
	Outstanding at December 27, 2013			1,209,119		$	7.86			2.86	$	3,976
	Granted			—			—
	Exercised			(337,997	)	$	5.13
	Canceled			(1,846	)	$	13.42

	Outstanding at March 28, 2014			869,276		$	8.91			2.43	$	3,701
	Options exercisable and expected to vest at March 28, 2014			869,276		$	8.91			2.43	$	3,701
Restricted Stock Unit and Restricted Stock Award Activity	'
	The following table summarizes the Company’s restricted stock unit and restricted stock award activity for the three months March 28, 2014:


			Number of			Aggregate Intrinsic
			Shares			Value
						(in thousands)
	Unvested restricted stock units and restricted stock awards at December 27, 2013			1,256,930		$	12,632
	Granted			464,500
	Vested			(407,243	)
	Forfeited			(247,522	)

	Unvested restricted stock units and restricted stock awards at March 28, 2014			1,066,665		$	12,927

	Vested and expected to vest restricted stock units and restricted stock awards at March 28, 2014			871,359		$	10,866

Stock-Based Compensation Expense Included in Condensed Consolidated Statements of Operations	'
	The following table shows the Company’s stock-based compensation expense included in the condensed consolidated statements of operations (in thousands):


			Three months ended
			March 28,			March 29,
			2014			2013
	Cost of sales (1)		$	326		$	417
	Research and development			71			88
	Sales and marketing			132			132
	General and administrative			490			683

				1,019			1,320
	Income tax benefit			(176	)		(223	)

	Total stock-based compensation expense, net of income tax benefit		$	843		$	1,097


		-1	Stock-based compensation expenses capitalized in inventory for fiscal quarter March 28, 2014 and March 29, 2013 were considered immaterial.

Balance_Sheet_Information_Tabl

Balance Sheet Information (Tables)	3 Months Ended
Balance Sheet Information (Tables)	Mar. 28, 2014
Organization Consolidation And Presentation Of Financial Statements [Abstract]	'
Summary of Inventory is Stated at Lower of Standard or Market Cost	'
	Inventory is stated at the lower of standard cost or market and consisted of the following (in thousands):


		March 28,			December 27,
		2014			2013
	Raw materials	$	47,298		$	49,515
	Work in process		21,561			19,437
	Finished goods		5,167			1,815

	Ending Inventory		74,026			70,767
	Reserve for excess and obsolete		(6,565	)		(6,825	)

	Total	$	67,461		$	63,942

Equipment and Leasehold Improvements, Net	'
	Equipment and leasehold improvements, net, consisted of the following (in thousands):


		March 28,			December 27,
		2014			2013
	Computer equipment and software	$	8,422		$	8,280
	Furniture and fixtures		2,472			2,411
	Machinery and equipment		9,282			9,249
	Leasehold improvements		10,669			10,583

			30,845			30,523
	Accumulated depreciation and amortization		(22,678	)		(21,989	)

	Total	$	8,167		$	8,534

Goodwill_and_Purchased_Intangi1

Goodwill and Purchased Intangible Assets (Tables)	3 Months Ended
Goodwill and Purchased Intangible Assets (Tables)	Mar. 28, 2014
Goodwill And Intangible Assets Disclosure [Abstract]	'
Goodwill and Other Indefinite Lived Intangible Assets	'
	Details of goodwill and other intangible assets were as follows (in thousands):


		March 28, 2014							December 27, 2013
		Goodwill		Intangible			Total		Goodwill		Intangible			Total
		Goodwill		Assets			Total		Goodwill		Assets			Total
	Carrying amount	$	55,918	$	20,487		$	76,404	$	55,918	$	21,708		$	77,626
Details of Purchased Intangible Assets	'
	Details of purchased intangible assets were as follows (in thousands):


		As of March 28, 2014							As of December 27, 2013
		Gross		Accumulated			Carrying		Gross		Accumulated			Carrying		Useful Life
		Carrying		Amortization			Value		Carrying		Amortization			Value		(in years)
		Amount							Amount
	Customer relationships	$	19,000	$	(9,826	)	$	9,174	$	19,000	$	(8,764	)	$	10,236		7
	Tradename (AIT )	$	1,900	$	(774	)	$	1,126	$	1,900	$	(672	)	$	1,228		6
	Intellectual property know-how	$	1,600	$	(400	)	$	1,200	$	1,600	$	(343	)	$	1,257		7
	Tradename (UCT )	$	8,987	$	—		$	8,987	$	8,987	$	—		$	8,987		*

		$	31,487	$	(11,000	)	$	20,487	$	31,487	$	(9,779	)	$	21,708

Future Estimated Amortization Expense	'
	As of March 28, 2014, future estimated amortization expense is expected to be as follows (in thousands):


		Amortization
		Expense
	2014 (remaining in year)	$	3,662
	2015		2,813
	2016		2,293
	2017		1,386
	2018		848
	thereafter		498

	Total	$	11,500

Income_Tax_Tables

Income Tax (Tables)	3 Months Ended
Income Tax (Tables)	Mar. 28, 2014
Income Tax Disclosure [Abstract]	'
Activity Related to Company's Unrecognized Tax Benefits	'
	The following table summarizes the activity related to the Company’s unrecognized tax benefits (in thousands):


		Three months ended
		March 28,		March 29,
		2014		2013
	Balance as of the beginning of period	$	165	$	109
	Increases related to prior year tax positions		10		—

	Balance as of the end of period	$	175	$	109

Net_Income_Loss_Per_Share_Tabl

Net Income (Loss) Per Share (Tables)	3 Months Ended
Net Income (Loss) Per Share (Tables)	Mar. 28, 2014
Earnings Per Share [Abstract]	'
Basic and Diluted Net Income (Loss) Per Share	'
	The following is a reconciliation of the numerators and denominators used in computing basic and diluted net income (loss) per share (in thousands, except per share data):


		Three months ended
		March 28,		March 29,
		2014		2013
	Numerator:
	Net income (loss)	$	7,056	$	(311	)
	Denominator:
	Shares used in computation — basic:
	Weighted average common shares outstanding		28,877		27,978
	Shares used in computation — diluted:
	Weighted average common shares outstanding		28,877		27,978
	Dilutive effect of common shares outstanding subject to repurchase		664		—
	Dilutive effect of options outstanding		377		—

	Shares used in computing diluted net income (loss) per share		29,918		27,978
	Net income (loss) per share — basic	$	0.24	$	(0.01	)
	Net income (loss) per share — diluted	$	0.24	$	(0.01	)

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
Commitments and Contingencies (Tables)	Mar. 28, 2014
Commitments And Contingencies Disclosure [Abstract]	'
Summary of Future Minimum Payments under Operating Leases	'
	As of March 28, 2014, future minimum payments under these operating leases were as follows (in thousands):


	Fiscal Year
	2014 (remaining in year)	$	3,959
	2015		4,635
	2016		3,954
	2017		3,370
	2018		2,574
	Thereafter		6,911

	Total minimum lease payments	$	25,403

Segment_Information_Tables

Segment Information (Tables)	3 Months Ended
Segment Information (Tables)	Mar. 28, 2014
Segment Reporting [Abstract]	'
Revenue by Geographic Area	'
	The following table sets forth revenue by geographic area (in thousands):


		Three months ended
		March 28,		March 29,
		2014		2013
	United States	$	105,805	$	83,213
	China		17,541		4,752
	Singapore		17,619		10,505
	Other Asia		3,074		1,994
	Europe		185		—

	Total	$	144,224	$	100,464

Organization_and_Significant_A3

Organization and Significant Accounting Policies - Additional Information (Detail) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Mar. 28, 2014

Dec. 27, 2013

Mar. 29, 2013

Dec. 28, 2012

Mar. 28, 2014

Dec. 27, 2013

Mar. 28, 2014

Dec. 27, 2013

Mar. 28, 2014

Dec. 27, 2013

Mar. 28, 2014

Mar. 29, 2013

Mar. 28, 2014

Mar. 29, 2013

Mar. 28, 2014

Mar. 29, 2013

Mar. 28, 2014

Segment

China [Member]

Subsidiaries [Member]

Money market fund deposits [Member]

Customer concentration risk [Member]

Level 2 [Member]

Accounts receivable [Member]

Sales [Member]

Maximum [Member]

China [Member]

Customer

Money market fund deposits [Member]

Customer concentration risk [Member]

Customer

Customer concentration risk [Member]

International Sales [Member]

Concentration Risk [Line Items]

Number of reportable segments

Concentration percentage

76.00%

82.00%

79.00%

88.40%

26.70%

17.20%

Fiscal year duration

'52-53 week

Number of customers equal or exceeding 10% threshold

Number of customers with accounts receivable greater than 10%

Carrying value of cash and cash equivalents

$74,289,000

$60,415,000

$64,943,000

$54,311,000

$10,000,000

Fair value of cash and cash equivalents

10,000,000

Valuation allowance on deferred tax assets

$700,000

$654,000

Product warranty period (in years)

'2 years

Measurement period to determine fair value of assets and liabilities

'12 months

Organization_and_Significant_A4

Organization and Significant Accounting Policies - Customers as Percentage of Total Sales (Detail) (Sales [Member], Customer concentration risk [Member])	3 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
Concentration Risk [Line Items]	'	'
Total	79.00%	88.40%
Lam Research Corporation [Member]	'	'
Concentration Risk [Line Items]	'	'
Total	34.30%	28.60%
Applied Materials, Inc. [Member]	'	'
Concentration Risk [Line Items]	'	'
Total	25.30%	36.90%
ASM International [Member]	'	'
Concentration Risk [Line Items]	'	'
Total	19.40%	12.30%
Intuitive Surgical, Inc. [Member]	'	'
Concentration Risk [Line Items]	'	'
Total	'	10.60%

Organization_and_Significant_A5

Organization and Significant Accounting Policies - Customers as Percentage of Total Sales (Parenthetical) (Detail) (Intuitive Surgical, Inc. [Member], Customer concentration risk [Member], Sales [Member])	3 Months Ended
	Mar. 28, 2014
Intuitive Surgical, Inc. [Member] \| Customer concentration risk [Member] \| Sales [Member]	'
Concentration Risk [Line Items]	'
Percentage of sales to this customer	10.00%

Organization_and_Significant_A6

Organization and Significant Accounting Policies - Financial Assets and Liabilities Measured at Fair Value (Detail) (Money market fund deposits [Member], USD $)	Mar. 28, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Level 1 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Financial assets and liabilities measured at fair value	$10,043	$13,414
Level 2 [Member]	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Financial assets and liabilities measured at fair value	'	'

Organization_and_Significant_A7

Organization and Significant Accounting Policies - Components of Reserve for Warranty Costs (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Standard Product Warranty Disclosure [Abstract]	'	'
Beginning balance	$101	$152
Change in reserve	67	-17
Warranty costs incurred in the current period	-57	-20
Ending balance	$111	$115

Organization_and_Significant_A8

Organization and Significant Accounting Policies - Additional Information 1 (Detail) (USD $)	3 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Dividend yield	0.00%	'
Number of options granted	'	'
Employee stock option [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Shares vesting period, years	'4 years	'
Number of options granted	0	0
Stock-based compensation cost, unamortized fully vested	$0	'
Employee stock option [Member] \| Maximum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expiration period, years	'10 years	'
Restricted Stock Units [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Shares vesting period, years	'3 years	'
Granted stock units	303,875	'
Weighted average fair value, granted	$13.16	'
Vested shares withheld to satisfy withholding tax obligations	97,028	'
Vested shares issued net of tax withholdings	648,212	'
Stock-based compensation cost, net of estimated forfeitures, recognized	6,700,000	'
Outstanding restricted stock	1,036,665	'
Aggregate intrinsic value	13,000,000	'
Weighted average remaining contractual term (in years)	'1 year 5 months 16 days	'
Restricted Stock Units [Member] \| Employees [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Shares vesting period, years	'3 years	'
Unit purchase price of Restricted Stock Units	0	'
Restricted Stock Awards [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Shares vesting period, years	'1 year	'
Outstanding restricted stock	30,000	'
Restricted Stock Awards [Member] \| Maximum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Unrecognized stock-based compensation cost, net of estimated forfeitures	$100,000	'
Employee Stock Purchase Plan [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Employee common stock fair market value rate	95.00%	'
Performance Shares [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Granted stock units	160,625	'
Weighted average fair value, granted	$13.33	'

Organization_and_Significant_A9

Organization and Significant Accounting Policies - Stock Option Activity (Detail) (USD $)	3 Months Ended	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]	'	'
Outstanding, Number of Shares, Beginning balance	1,209,119	'
Granted, Number of Shares	'	'
Exercised, Number of Shares	-337,997	'
Canceled, Number of Shares	-1,846	'
Outstanding, Number of Shares, Ending balance	869,276	1,209,119
Options exercisable and expected to vest, Number of Shares	869,276	'
Weighted Average Exercise Price Outstanding, Beginning balance	$7.86	'
Granted, Weighted Average Exercise Price	'	'
Exercised, Weighted Average Exercise Price	$5.13	'
Canceled, Weighted Average Exercise Price	$13.42	'
Weighted Average Exercise Price Outstanding, Ending balance	$8.91	$7.86
Options exercisable and expected to vest, Weighted Average Exercise Price	$8.91	'
Weighted Average Remaining Contractual Term (years), Outstanding	'2 years 5 months 5 days	'2 years 10 months 10 days
Weighted Average Remaining Contractual Term (years), Options exercisable and expected to vest	'2 years 5 months 5 days	'
Aggregate Intrinsic Value, Outstanding, Beginning balance	$3,976	'
Aggregate Intrinsic Value, Outstanding, Ending balance	3,701	3,976
Aggregate Intrinsic Value, Options exercisable and expected to vest	$3,701	'

Recovered_Sheet1

Organization and Significant Accounting Policies - Restricted Stock Unit and Restricted Stock Award Activity (Detail) (Restricted Stock Units and Restricted Stock Awards [Member], USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 28, 2014
Restricted Stock Units and Restricted Stock Awards [Member]	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'
Unvested restricted stock units and restricted stock awards, Beginning balance, Number of Shares	1,256,930
Granted, Number of Shares	464,500
Vested, Number of Shares	-407,243
Forfeited, Number of Shares	-247,522
Unvested restricted stock units and restricted stock awards, Ending balance, Number of Shares	1,066,665
Vested and expected to vest restricted stock units and restricted stock awards at March 28, 2014, Number of Shares	871,359
Unvested restricted stock units and restricted stock awards, Beginning balance, Aggregate Intrinsic Value	$12,632
Unvested restricted stock units and restricted stock awards, Beginning balance, Aggregate Intrinsic Value	12,927
Vested and expected to vest restricted stock units and restricted stock awards at March 28, 2014, Aggregate Intrinsic Value	$10,866

Recovered_Sheet2

Organization and Significant Accounting Policies - Stock-Based Compensation Expense Included in Condensed Consolidated Statements of Operations (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	$1,019	$1,320
Income tax benefit	-176	-223
Total stock-based compensation expense, net of income tax benefit	843	1,097
Cost of sales [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	326	417
Research and development [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	71	88
Sales and marketing [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	132	132
General and administrative [Member]	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Stock-based compensation	$490	$683

Balance_Sheet_Information_Summ

Balance Sheet Information - Summary of Inventory is Stated at Lower of Standard or Market Cost (Detail) (USD $)	Mar. 28, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Inventory Disclosure [Abstract]	'	'
Raw materials	$47,298	$49,515
Work in process	21,561	19,437
Finished goods	5,167	1,815
Ending Inventory	74,026	70,767
Reserve for excess and obsolete	-6,565	-6,825
Total	$67,461	$63,942

Balance_Sheet_Information_Equi

Balance Sheet Information - Equipment and Leasehold Improvements, Net (Detail) (USD $)	Mar. 28, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Property, Plant and Equipment [Line Items]	'	'
Equipment and leasehold improvements, gross	$30,845	$30,523
Accumulated depreciation and amortization	-22,678	-21,989
Total	8,167	8,534
Computer equipment and software [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Equipment and leasehold improvements, gross	8,422	8,280
Furniture and fixtures [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Equipment and leasehold improvements, gross	2,472	2,411
Machinery and equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Equipment and leasehold improvements, gross	9,282	9,249
Leasehold improvements [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Equipment and leasehold improvements, gross	$10,669	$10,583

Goodwill_and_Purchased_Intangi2

Goodwill and Purchased Intangible Assets - Goodwill and Other Indefinite Lived Intangible Assets (Detail) (USD $)	Mar. 28, 2014	Dec. 27, 2013
In Thousands, unless otherwise specified	Mar. 28, 2014	Dec. 27, 2013
Intangible Assets Net Including Goodwill [Abstract]	'	'
Goodwill	$55,918	$55,918
Intangible Assets	20,487	21,708
Total	$76,404	$77,626

Goodwill_and_Purchased_Intangi3

Goodwill and Purchased Intangible Assets - Details of Purchased Intangible Assets (Detail) (USD $)	0 Months Ended
In Thousands, unless otherwise specified	Dec. 27, 2013	Mar. 28, 2014
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$31,487	$31,487
Accumulated Amortization	-9,779	-11,000
Carrying Value	21,708	20,487
Customer relationships [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	19,000	19,000
Accumulated Amortization	-8,764	-9,826
Carrying Value	10,236	9,174
Useful Life (in years)	'7 years	'
Intellectual property know-how [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	1,600	1,600
Accumulated Amortization	-343	-400
Carrying Value	1,257	1,200
Useful Life (in years)	'7 years	'
American Integration Technologies LLC [Member] \| Tradename [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	1,900	1,900
Accumulated Amortization	-672	-774
Carrying Value	1,228	1,126
Useful Life (in years)	'6 years	'
UCT [Member] \| Tradename [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	8,987	8,987
Accumulated Amortization	'	'
Carrying Value	$8,987	$8,987

Goodwill_and_Purchased_Intangi4

Goodwill and Purchased Intangible Assets - Additional Information (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Finite-Lived Intangible Assets [Line Items]	'	'
Amortization expenses	$1,221	$1,499
Customer relationships [Member] \| Minimum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Estimated economic lives for intangible assets	'6 years	'
Customer relationships [Member] \| Maximum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Estimated economic lives for intangible assets	'7 years	'
Tradename [Member] \| Minimum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Estimated economic lives for intangible assets	'6 years	'
Tradename [Member] \| Maximum [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Estimated economic lives for intangible assets	'7 years	'
Intellectual property know-how [Member]	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Estimated economic lives for intangible assets	'7 years	'

Goodwill_and_Purchased_Intangi5

Goodwill and Purchased Intangible Assets - Future Estimated Amortization Expense (Detail) (USD $)	Mar. 28, 2014
In Thousands, unless otherwise specified	Mar. 28, 2014
Finite Lived Intangible Assets Future Amortization Expense [Abstract]	'
2014 (remaining in year)	$3,662
2015	2,813
2016	2,293
2017	1,386
2018	848
thereafter	498
Total	$11,500

Goodwill_and_Purchased_Intangi6

Goodwill and Purchased Intangible Assets - Details of Purchased Intangible Assets (Parenthetical) (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2014
UCT Tradename [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Value of UCT tradename	$9
American Integration Technologies LLC [Member] \| Tradename [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Value of AIT tradename	$1.90

Borrowing_Arrangements_Additio

Borrowing Arrangements - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 28, 2014	Jul. 03, 2012
Debt Instrument [Line Items]	'	'
Base rate interest	3.75%	'
Deferred interest	$1,900,000	'
Fixed charge coverage ratio for the fiscal year	1.1	'
Fixed charge coverage ratio for the next fiscal year	1.25	'
Consolidated leverage ratio for third quarter of fiscal year	4	'
Consolidated leverage ratio for fourth quarter of fiscal year	3.75	'
Consolidated leverage ratio for third quarter of next year	3.75	'
Consolidated leverage ratio thereafter third quarter of next year	3.25	'
Minimum consolidated quick ratio	1.1	'
Minimum domestic cash balance on last day for any quarters to be maintained to comply with credit agreement	15,000,000	'
Minimum domestic cash balance on last day for any month to be maintained to comply with credit agreement	10,000,000	'
Minimum consolidated adjusted EBITDA for the fourth quarter of 2013	6,000,000	'
Minimum consolidated adjusted EBITDA for the first quarters of 2014	7,000,000	'
Minimum consolidated adjusted EBITDA after first quarter of 2014	8,000,000	'
Percentage of net cash proceeds of subsidiary capital stock for debt prepayment	50.00%	'
Percentage of net cash proceeds of subsidiary capital stock for debt prepayment indebtedness amount over by specific amount	100.00%	'
Debt specific amount under prepayment condition of indebtedness	250,000	'
Percentage of excess cash flow used for annual debt payment condition one	33.00%	'
Term loan principal amount outstanding condition one	20,000,000	'
Percentage of excess cash flow used for annual debt payment condition two	25.00%	'
Total debt, net of issuance cost	63,700,000	'
Unamortized debt issuance costs	1,100,000	'
Term Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Interest rates	3.67%	'
Outstanding amounts	25,000,000	'
Minimum [Member]	'	'
Debt Instrument [Line Items]	'	'
Term loan principal amount outstanding condition two	10,000,000	'
Maximum [Member]	'	'
Debt Instrument [Line Items]	'	'
Term loan principal amount outstanding condition two	20,000,000	'
Term Loan Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowing capacity under credit facility	'	40,000,000
Outstanding amount of borrowing under credit facility	'	40,000,000
Term loan repaid	2,500,000	'
Term Loan Credit Facility [Member] \| Matures On July 03, 2016 [Member]	'	'
Debt Instrument [Line Items]	'	'
Maturity date of debt	3-Jul-16	'
Revolving Credit Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowing capacity under credit facility	'	40,000,000
Outstanding amount of borrowing under credit facility	'	39,800,000
Line of credit facility maturity period	'4 years	'
Interest rates	3.75%	'
Outstanding amounts	39,800,000	'
Bank Loan [Member]	'	'
Debt Instrument [Line Items]	'	'
Repay outstanding balance to silicon valley bank	3,700,000	'
Letter of Credit [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowing capacity under credit facility	'	15,000,000
Swing Line Sub-Facility [Member]	'	'
Debt Instrument [Line Items]	'	'
Borrowing capacity under credit facility	'	$4,000,000

Income_Tax_Additional_Informat

Income Tax - Additional Information (Detail) (USD $)	3 Months Ended
Income Tax - Additional Information (Detail) (USD $)	Mar. 28, 2014	Mar. 29, 2013	Dec. 27, 2013	Dec. 28, 2012
Income Taxes [Line Items]	'	'	'	'
Income tax provision (benefit)	$1,476,000	($25,000)	'	'
Effective tax rate	17.30%	-7.40%	'	'
Undistributed earnings of foreign subsidiaries	47,300,000	'	'	'
Gross liability for unrecognized tax benefits	175,000	109,000	165,000	109,000
Interest related to uncertain tax positions	1,000	1,000	'	'
Tax holiday expired date	31-Jan-15	'	'	'
Singapore [Member]	'	'	'	'
Income Taxes [Line Items]	'	'	'	'
Net profit	2,700,000	'	'	'
China [Member]	'	'	'	'
Income Taxes [Line Items]	'	'	'	'
Valuation allowance on deferred tax asset	$700,000	'	'	'

Income_Tax_Activity_Related_to

Income Tax - Activity Related to Company's Unrecognized Tax Benefits (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Income Tax Disclosure [Abstract]	'	'
Balance as of the beginning of period	$165	$109
Increases related to prior year tax positions	10	'
Balance as of the end of period	$175	$109

Net_Income_Loss_Per_Share_Basi

Net Income (Loss) Per Share - Basic and Diluted Net Income (Loss) Per Share (Detail) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Numerator:	'	'
Net income (loss)	$7,056	($311)
Shares used in computation - basic:	'	'
Weighted average common shares outstanding	28,877	27,978
Shares used in computation - diluted:	'	'
Weighted average common shares outstanding	28,877	27,978
Dilutive effect of common shares outstanding subject to repurchase	664	'
Dilutive effect of options outstanding	377	'
Shares used in computing diluted net income (loss) per share	29,918	27,978
Net income (loss) per share - basic	$0.24	($0.01)
Net income (loss) per share - diluted	$0.24	($0.01)

Net_Income_Loss_Per_Share_Addi

Net Income (Loss) Per Share - Additional Information (Detail) (Employee stock option [Member])	3 Months Ended
	Mar. 28, 2014	Mar. 29, 2013
Employee stock option [Member]	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Antidilutive securities excluded from computation of earnings per share	288,237	1,020,222

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2014
Long-term Purchase Commitment [Line Items]	'
Operating lease expiration period	'Various dates through 2022
Inventory [Member]	'
Long-term Purchase Commitment [Line Items]	'
Purchase commitments	40.5

Commitments_and_Contingencies_2

Commitments and Contingencies - Summary of Future Minimum Payments under Operating Leases (Detail) (USD $)	Mar. 28, 2014
In Thousands, unless otherwise specified	Mar. 28, 2014
Operating Leases Future Minimum Payments Due [Abstract]	'
2014 (remaining in year)	$3,959
2015	4,635
2016	3,954
2017	3,370
2018	2,574
Thereafter	6,911
Total minimum lease payments	$25,403

Segment_Information_Additional

Segment Information - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2014	Mar. 28, 2014	Mar. 29, 2013
	Segment	Asia [Member]	United States [Member]
Segment Reporting Information [Line Items]	'	'	'
Number of reportable segments	1	'	'
Net long-lived assets	'	$3.70	$3.70

Segment_Information_Revenue_by

Segment Information - Revenue by Geographic Area (Detail) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 28, 2014	Mar. 29, 2013
Segment Reporting Information [Line Items]	'	'
Sales	$144,224	$100,464
United States [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	105,805	83,213
China [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	17,541	4,752
Singapore [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	17,619	10,505
Other Asia [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	3,074	1,994
Europe [Member]	'	'
Segment Reporting Information [Line Items]	'	'
Sales	$185	'