Cohu (COHU) 10-K 14 Mar 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 29, 2018	Mar. 05, 2019	Jun. 29, 2018
Document Information [Line Items]
Entity Registrant Name	COHU INC
Entity Central Index Key	0000021535
Trading Symbol	cohu
Current Fiscal Year End Date	--12-29
Entity Filer Category	Accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding (in shares)		40,812,404
Entity Public Float			$ 463
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 29, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 29, 2018		Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 164,921		$ 134,286
Short-term investments	560		21,329
Accounts receivable, net	149,276		71,125
Inventories	139,314		62,085
Prepaid expenses	26,206		8,338
Other current assets	1,682		275
Current assets of discontinued operations (Note 12)	3,741
Total current assets	485,239		297,438
Property plant and equipment, net	74,332		34,172
Goodwill	242,127		65,613
Intangible assets, net	318,961		16,748
Other assets	13,264		6,486
Noncurrent assets of discontinued operations (Note 12)	79
	1,134,002		420,457
Current liabilities:
Short-term borrowings	3,115		3,108
Current installments of long-term debt	3,672		1,280
Accounts payable	48,117		37,556
Accrued compensation and benefits	29,402		20,178
Accrued warranty	7,769		4,280
Deferred profit	6,896		6,608
Income taxes payable	11,055		2,159
Other accrued liabilities	50,045		10,098
Current liabilities of discontinued operations (Note 12)	518
Total current liabilities	160,589		85,267
Accrued retirement benefits	19,740		18,544
Noncurrent deferred gain on sale of facility	8,776		10,233
Deferred income taxes	38,942		2,921
Noncurrent income tax liabilities	9,711		6,270
Long-term debt	346,041		4,575
Other accrued liabilities	4,259		3,556
Stockholders' equity:
Preferred stock, $1 par value; 1,000 shares authorized, none issued
Common stock, $1 par value; 60,000 shares authorized, 40,763 shares issued and outstanding in 2018 and 28,489 shares in 2017	40,763		28,489
Paid-in capital	419,690		127,663
Retained earnings	111,670	[1]	150,726
Accumulated other comprehensive loss	(25,880)		(17,787)
Total Cohu stockholders' equity	546,243		289,091
Noncontrolling interest	(299)
Total equity	545,944		289,091
	$ 1,134,002		$ 420,457
[1]	Balance sheet line items include the cumulative-effect adjustment recorded on December 31, 2017.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Thousands	Dec. 29, 2018	Dec. 30, 2017
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized (in shares)	1,000	1,000
Preferred stock, shares issued (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	60,000	60,000
Common stock, shares issued (in shares)	40,763	28,489
Common stock, shares outstanding (in shares)	40,763	28,489

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 29, 2018		Dec. 30, 2017		Dec. 31, 2016
Net sales		$ 451,768	[1],[2]	$ 352,704		$ 282,084
Cost and expenses:
Cost of sales (1)	[4]	292,460	[1],[2],[3]	209,297	[3]	182,086
Research and development		56,434		40,737		34,841
Selling, general and administrative		96,754		60,737		55,212
Amortization of purchased intangibles		17,197		4,208		6,903
Restructuring charges, total		18,704
		481,549		314,979		279,041
Income (loss) from operations		(29,781)		37,725		3,043
Other (expense) income:
Interest expense		(4,977)		(54)
Interest income		1,187		671		342
Foreign transaction gain (loss) and other		1,659		(2,977)		2,622
Income (loss) from continuing operations before taxes		(31,912)		35,365		6,007
Income tax provision		631		2,244		2,747
Income (loss) from continuing operations		(32,543)		33,121		3,260
Income (loss) from discontinued operations, net of tax		119		(278)		(221)
Net income (loss)		(32,424)		32,843		3,039
Net loss from noncontrolling interest		(243)
Net income (loss) attributable to Cohu		$ (32,181)		$ 32,843		$ 3,039
Weighted average shares used in computing income (loss) per share:
Basic (in shares)		31,776		27,836		26,659
Diluted (in shares)		31,776		28,916		27,480
Basic:
Income (loss) from continuing operations before non-controlling interest (in dollars per share)		$ (1.02)	[5]	$ 1.19	[5]	$ 0.12
Income (loss) from discontinued operations (in dollars per share)	[4]	0		(0.01)		(0.01)
Net loss attributable to noncontrolling interest (in dollars per share)		(0.01)
Net income (loss) attributable to Cohu (in dollars per share)		(1.01)	[5]	1.18	[5]	0.11
Diluted:
Income (loss) from continuing operations before non-controlling interest (in dollars per share)		(1.02)	[5]	1.15	[5]	0.12
Income (loss) from discontinued operations (in dollars per share)	[4]	0		(0.01)		(0.01)
Net loss attributable to noncontrolling interest (in dollars per share)		(0.01)
Net income (loss) attributable to Cohu (in dollars per share)		$ (1.01)	[5]	$ 1.14	[5]	$ 0.11
[1]	All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.
[2]	We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.
[3]	Cost of sales is shown exclusive of the amortization of purchased intangible assets. Historically we have included the impact of the amortization of purchased intangible assets in cost of sales but have elected to show it separately on the face of our statement of operations. As a result, cost of sales amounts for 2017 and the first three quarters of 2018 have been adjusted to reflect this change. Amortization of purchased intangible amounts excluded from cost of sales were $0.87 million, $0.6 million, $0.7 million, and $0.7 million in the first, second, third, and fourth quarters of 2017, respectively, and $0.7 million, $0.7 million, $0.6 million, and $11.6 million in the first, second, third, and fourth quarters of 2018, respectively. See Note 1 "Summary of Significant Accounting Policies" for additional information on the reclassifications.
[4]	Excludes amortization of $13,586, $2,689, and $5,170 for the years ended December 29, 2018, December 30, 2017, and December 31, 2016, respectively.
[5]	The sum of the four quarters may not agree to the year total due to rounding or losses within a quarter and the inclusion or exclusion of common stock equivalents.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Net income (loss)	$ (32,424)	$ 32,843	$ 3,039
Net loss from noncontrolling interest	(243)
Net income (loss) attributable to Cohu	(32,181)	32,843	3,039
Foreign currency translation adjustments, net of tax	(8,905)	11,345	(5,789)
Adjustments related to postretirement benefits	805	(1,248)	(316)
Change in unrealized gain/loss on investments, net of tax	7	(2)	(5)
Other comprehensive income (loss), net of tax	(8,093)	10,095	(6,110)
Other comprehensive income (loss) attributable to noncontrolling interest	(5)
Other comprehensive income (loss), net of tax	(8,093)	10,095	(6,110)
Comprehensive income (loss)	(40,517)	42,938	(3,071)
Comprehensive income (loss) attributable to noncontrolling interest	(248)
Comprehensive income (loss) attributable to Cohu	$ (40,269)	$ 42,938	$ (3,071)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands		Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Changes in cumulative translation adjustment							$ (5,789)
Adjustments related to postretirement benefits, net of tax							(316)
Changes in unrealized gains and losses on investments, net of tax							(5)
Net loss from noncontrolling interest
Balance at Dec. 31, 2016		$ 26,842	$ 111,950	$ 124,559	$ (27,882)		235,469
Cumulative effect of accounting change (b) | Adjustments for New Accounting Principle, Early Adoption [Member]	[1]		249	(249)
Balance at Dec. 31, 2015		26,240	105,516	128,153	(21,772)		238,137
Cumulative effect of accounting change (a) (Adjustments for New Accounting Principle, Early Adoption [Member]) at Dec. 31, 2015	[1]		249	(249)
Net income				3,039			3,039
Changes in cumulative translation adjustment					(5,789)		(5,789)
Adjustments related to postretirement benefits, net of tax					(316)		(316)
Changes in unrealized gains and losses on investments, net of tax					(5)		(5)
Cash dividends - $0.24 per share				(6,384)			(6,384)
Exercise of stock options		101	694				795
Shares issued under ESPP		111	959				1,070
Shares issued for restricted stock units vested		581	(581)
Repurchase and retirement of stock		(191)	(2,030)				(2,221)
Share-based compensation expense			7,143				7,143
Cumulative effect of accounting change (b) | Adjustments for New Accounting Principle, Early Adoption [Member]	[1]		249	(249)
Net loss				3,039			3,039
Balance at Dec. 31, 2016		26,842	111,950	124,559	(27,882)		235,469
Net income				32,843			32,843
Changes in cumulative translation adjustment					11,345		11,345
Adjustments related to postretirement benefits, net of tax					(1,248)		(1,248)
Changes in unrealized gains and losses on investments, net of tax					(2)		(2)
Cash dividends - $0.24 per share				(6,676)			(6,676)
Exercise of stock options		1,164	11,617				12,781
Shares issued under ESPP		99	1,140				1,239
Shares issued for restricted stock units vested		595	(595)
Repurchase and retirement of stock		(211)	(3,456)				(3,667)
Share-based compensation expense			7,007				7,007
Net loss				32,843			32,843
Net loss from noncontrolling interest
Balance at Dec. 30, 2017		28,489	127,663	150,726	(17,787)		289,091
Cumulative effect of accounting change (b) | Adjustments for New Accounting Principle, Early Adoption [Member]	[2]			1,057			1,057
Cumulative effect of accounting change (a) (Adjustments for New Accounting Principle, Early Adoption [Member]) at Dec. 30, 2017	[2]			1,057			1,057
Net income				(32,424)			(32,424)
Changes in cumulative translation adjustment					(8,905)		(8,905)
Adjustments related to postretirement benefits, net of tax					805		805
Changes in unrealized gains and losses on investments, net of tax					7		7
Cash dividends - $0.24 per share				(7,689)			(7,689)
Exercise of stock options		67	613				680
Shares issued under ESPP		85	1,438				1,523
Shares issued for restricted stock units vested		541	(541)
Repurchase and retirement of stock		(195)	(11,405)				(11,600)
Share-based compensation expense			18,280				18,280
Cumulative effect of accounting change (b) | Adjustments for New Accounting Principle, Early Adoption [Member]	[2]			1,057			1,057
Net loss				(32,424)			(32,424)
Net loss from noncontrolling interest						(299)	(243)
Shares issued for acquisition of Xcerra		11,776	283,642				295,418
Balance at Dec. 29, 2018		$ 40,763	$ 419,690	$ 111,670	$ (25,880)	$ (299)	$ 545,944
[1]	Cumulative effect of accounting change relates to our adoption of ASU 2016-09.
[2]	Cumulative effect of accounting change relates to our adoption of ASU 2014-09. Please refer to Note 1 of the Consolidated Financial Statements for further detail on the adoption of this accounting standard.

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals) - $ / shares	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Retained Earnings [Member]
Cash dividend, per share (in dollars per share)	$ 0.24	$ 0.24	$ 0.24

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Dec. 29, 2018USD ($)	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Cash flows from operating activities:
Net income (loss) attributable to Cohu	$ (32,181)	$ 32,843	$ 3,039
Net loss from noncontrolling interest	(243)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss on disposal of microwave equipment segment		278	221
Total depreciation and amortization for reportable segments	26,047	9,195	10,412
Share-based compensation expense including restructuring charges	18,279	7,007	7,143
Amortization of inventory step-up and inventory related charges	24,179	1,404
Accrued retiree benefits	(560)	322	672
Deferred income taxes	(8,207)	(3,791)	(1,065)
Adjustment to contingent consideration liability	657	1,423
Changes in other assets	(2,961)	1,501	415
(Gain) loss on disposal and impairment of fixed assets	293	(42)	31
Changes in other accrued liabilities	198	979	162
Changes in current assets and liabilities, excluding effects from acquisitions and divestitures:
Accounts receivable	5,785	(3,259)	(4,617)
Inventories	2,043	(12,196)	4,608
Accrued compensation, warranty and other liabilities	3,985	937	(1,544)
Accounts payable	(7,103)	4,157	5,678
Deferred profit	37	(442)	3,309
Other current assets	148	952	(1,959)
Income taxes payable	4,041	(1,518)	(1,957)
Net cash provided by operating activities	34,437	39,750	24,548
Cash flows from investing activities, excluding effects from acquisitions and divestitures:
Net cash received from sale of land, facility and assets	1,005	104	874
Purchases of property, plant and equipment	(4,967)	(6,093)	(3,452)
Purchases of short-term investments	(38,700)	(37,010)	(50,568)
Sales and maturities of short-term investments	59,469	47,671	20,230
Net cash used in investing activities	(322,308)	(7,044)	(32,916)
Cash flows from financing activities:
Proceeds from Term Loan B	348,250
Payment of debt issuance costs	(7,072)
Cash dividends paid	(6,949)	(6,577)	(6,351)
Repayments of long-term debt	(2,323)	(1,631)
Issuance (repurchases) of common stock, net including restricted stock units vested and settled with cash to satisfy tax liabilities	(8,978)	10,353	(356)
Payment of contingent consideration	(823)
Net cash provided by (used in) financing activities	322,105	2,145	(6,707)
Effect of exchange rate changes on cash and cash equivalents	(3,599)	3,390	(4,250)
Net increase (decrease) in cash and cash equivalents	30,635	38,241	(19,325)
Cash and cash equivalents at beginning of year	134,286	96,045	115,370
Cash and cash equivalents at end of year including cash from discontinued operations	164,921	134,286	96,045
Cash held by discontinued operations (Note 12)	(461)
Supplemental disclosure of cash flow information:
Cash paid during the year for income taxes	6,243	7,094	6,808
Cash paid for interest	4,977
Dividends declared but not yet paid	2,445	1,705	1,606
Property, plant and equipment purchases included in accounts payable	599	260	445
Inventory capitalized as capital assets	857	190	201
Capitalized cloud computing costs included in accounts payable	829
Xcerra [Member]
Cash flows from investing activities, excluding effects from acquisitions and divestitures:
Payment for purchase of business, net of cash received	(339,115)
Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Adjustment to contingent consideration liability	657	1,423
Cash flows from investing activities, excluding effects from acquisitions and divestitures:
Payment for purchase of business, net of cash received		$ (11,716)

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. Summary of Significant Accounting Policies Basis of Presentation 810, Consolidation 810” The consolidated financial statements include the accounts of Cohu and a variable interest entity (“VIE”) that was acquired as part of our acquisition of Xcerra Corporation (“Xcerra”) and in which we have determined we are the primary beneficiary. The non-controlling interest in ALBS Solutions Sdn Bhd (“ALBS”) represents the 80% not The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates. Our fiscal years are based on a 52 53 December. December 29, 2018, 52 December 30, 2017, December 31, 2016, 52 53 Principles of Consolidation for Variable Interest Entities 810 10 15 not As of December 29, 2018 December 30, 2017, one zero Cohu is the primary beneficiary of ALBS which qualifies as a VIE that meets the definition of a business. As such, the assets, liabilities, and noncontrolling interest of ALBS were measured at fair value in accordance with ASC 805. December 29, 2018, not Reclassifications ● Amortization of intangibles previously were presented in cost of sales and SG&A. These amounts are now presented as a separate line item “Amortization of purchased intangibles” within operating expenses. ● Gains and losses associated with foreign currency translation and remeasurement were included within SG&A. These amounts are now be presented as “Foreign transaction gain (loss) and other”. A summary of the reclassifications described above and the impact on our Consolidated Statements of Operations is as follows: As Presented Amortization of Purchased Intangibles Foreign Transaction Gains and (Losses) As Adjusted 2017 Cost of Sales $ 211,986 (2,689 ) - $ 209,297 SG&A Expense $ 65,233 (1,519 ) (2,977 ) $ 60,737 2016 Cost of Sales $ 187,256 (5,170 ) - $ 182,086 SG&A Expense $ 54,322 (1,732 ) 2,622 $ 55,212 Discontinued Operations not December 29, 2018. 12, Income (Loss ) Per Share December 30, 2017 December 31, 2016, 77,000 697,000 The following table reconciles the denominators used in computing basic and diluted income (loss) per share: (in thousands) 2018 2017 2016 Weighted average common shares outstanding 31,776 27,836 26,659 Effect of dilutive stock options and restricted stock units - 1,080 821 31,776 28,916 27,480 Cohu has utilized the “control number” concept in the computation of diluted earnings per share to determine whether potential common stock instruments are dilutive. The control number used is income from continuing operations. The control number concept requires that the same number of potentially dilutive securities applied in computing diluted earnings per share from continuing operations be applied to all other categories of income or loss, regardless of their anti-dilutive effect on such categories. Cash, Cash Equivalents and Short-term Investments three three 12 one Fair Value of Financial Instruments Concentration of Credit Risk one Trade accounts receivable are presented net of allowance for doubtful accounts of $0.3 December 29, 2018, $0.2 December 30, 2017. December 29, 2018, may Inventories first first $10.8 2018. $9.4 2017 2016 $1.1 Inventories by category were as follows (in thousands) December 29, December 30, 2018 2017 Raw materials and purchased parts $ 60,112 $ 27,918 Work in process 57,953 25,130 Finished goods 21,249 9,037 Total inventories $ 139,314 $ 62,085 Property, Plant and Equipment thirty forty five fifteen three ten not Property, plant and equipment, at cost, consisted of the following (in thousands) December 29, December 30, 2018 2017 Land and land improvements $ 11,905 $ 8,017 Buildings and building improvements (1) 37,265 13,779 Machinery and equipment 64,791 45,333 113,961 67,129 Less accumulated depreciation and amortization (39,629 ) (32,957 ) Property, plant and equipment, net $ 74,332 $ 34,172 ( 1 Includes assets under capital leases acquired with Xcerra totaling $2.7 December 29, 2018. Depreciation expense was $8.8 2018, $5.0 2017 $3.5 2016. Segment Information 280, 280” October 1, 2018, four 280 two Goodwill, Purchased Intangible Assets and Other Long-lived Assets may not first second We conduct our annual impairment test as of October 1st no October 1, 2018 may December 29, 2018, not may Long-lived assets, other than goodwill, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not may not not Product Warranty 12 36 Income Taxes not 50 not not no The U.S. Tax Cuts and Jobs Act (“Tax Act”) was enacted on December 22, 2017. 2018. Contingencies and Litigation Adoption of New Revenue Accounting Standard 606, Revenue from Contracts with Customers (“ASC 606” December 31, 2017, first 2018 not December 31, 2017. December 29, 2018, 606 December 30, 2017, December 31, 2016, not 606, $1.1 December 31, 2017, 606 Material changes recorded in connection with the cumulative-effect adjustment were as follows (in thousands) Balance at Adjustments Balance at December 30, due to adoption December 31, Financial Statement Line Item 2017 of ASC 606 2017 Deferred profit $ 6,608 $ (1,258 ) $ 5,350 Income taxes payable $ 2,159 $ 201 $ 2,360 Retained earnings $ 150,726 $ 1,057 $ 151,783 The adoption of ASC 606 no December 29, 2018 December 29, 2018 606 (in thousands) For the Twelve Months Ended December 29, 2018 Balances without adoption Effect of Consolidated Statements of Operations As Reported of ASC 606 Change Net sales $ 451,768 $ 448,797 $ 2,971 Income tax provision $ 631 $ 92 $ 539 Net loss $ (32,424 ) $ (34,856 ) $ 2,432 Income per share: Basic: $ (1.02 ) $ (1.10 ) $ 0.08 Diluted: $ (1.02 ) $ (1.10 ) $ 0.08 Balances without adoption Effect of Consolidated Balance Sheets* As Reported of ASC 606 Change Deferred profit $ 6,896 $ 11,125 $ (4,229 ) Retained earnings $ 111,670 $ 108,181 $ 3,489 * Balance sheet line items include the cumulative-effect adjustment recorded on December 31, 2017. Under ASC 606 may 606. Revenue Recognition not Revenue for established products that have previously satisfied a customer’s acceptance requirements is generally recognized upon shipment. In cases where a prior history of customer acceptance cannot be demonstrated or from sales where customer payment dates are not Certain of our equipment sales have multiple performance obligations. These arrangements involve the delivery or performance of multiple performance obligations, and transfer of control of performance obligations may Unsatisfied performance obligations primarily represent contracts for products with future delivery dates. We have $19.1 December 29, 2018. December 29, 2018, $6.6 December 30, 2017. We generally sell our equipment with a product warranty. The product warranty provides assurance to customers that delivered products are as specified in the contract (an “assurance-type warranty”). Therefore, we account for such product warranties under ASC 460, Guarantees (“ASC 460” not The transaction price reflects our expectations about the consideration we will be entitled to receive from the customer and may not not Our contracts are typically less than one 606 one Accounts receivable represents our unconditional right to receive consideration from our customers. Payments terms do not one not no no On shipments where sales are not December 29, 2018, $10.8 $6.9 one $2.0 December 30, 2017, $10.4 $6.6 one $0.8 December 29, 2018, $1.1 606 first 2018. $1.5 October 1, 2018. Net sales by type and segment are as follows (in thousands) Twelve Months Ended December 29, 2018 December 30, 2017 Systems-Semiconductor Test & Inspection $ 249,514 $ 197,454 Non-systems-Semiconductor Test & Inspection 193,737 155,250 Systems-PCB Test 6,565 - Non-systems-PCB Test 1,952 - Net sales $ 451,768 $ 352,704 Advertising Costs not Restructuring Costs one 420 420” Exit or Disposal Cost Obligations. 420 712, Nonretirement Postemployment Benefits. Debt Issuance Costs $0.3 December 29, 2018. Share-based Compensation Foreign Remeasurement and Currency Translation December 29, 2018 December 31, 2016, $1.7 $2.6 December 30, 2017, $3.0 Certain of our foreign subsidiaries have designated the local currency as their functional currency and, as a result, their assets and liabilities are translated at the rate of exchange at the balance sheet date, while revenue and expenses are translated using the average exchange rate for the period. Cumulative translation adjustments resulting from the translation of the financial statements are included as a separate component of stockholders’ equity. Accumulated Other Comprehensive Loss $25.9 December 29, 2018, $17.8 December 30, 2017, December 29, 2018, December 30, 2017. $8.9 2018. $11.3 13. Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements August 2018, 2018 15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350 40 No. 2015 05, Customers Accounting for Fees in a Cloud Computing Agreement 2018 15 350 40 2018 15 December 15, 2019, 2018 15 third 2018 $2.9 December 29, 2018. $0.3 $2.6 In March 2017, No. 2017 07, Compensation – Retirement Benefits (Topic 715 December 15, 2017, 2017 07 not In January 2017, No. 2017 01, Clarifying the Definition of a Business December 15, 2017. 2017 01 not In November 2016, No. 2016 18, Restricted Cash December 15, 2017. 2016 18 not In October 2016, 2016 16, Accounting for Income Taxes: Intra-Entity Asset Transfers of Assets Other than Inventory 2016 16 2016 16 third 2016 16 December 15, 2017 2016 16 not In August 2016, No. 2016 15, Classification of Certain Cash Receipts and Cash Payments eight December 15, 2017. 2016 15 not Recently Issued Accounting Pronouncements August 2018, 2018 14, Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans not December 15, 2020 not 2018 14 In August 2018, 2018 13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement not December 15, 2019. 3 not 2018 13 In June 2018, No. 2018 07, Improvements to Nonemployee Share-Based Payment Accounting (ASU 2018 07 2018 07 December 15, 2018, not 2018 13 not In February 2018, 2018 02, Income Statement-Reporting Comprehensive Income 2018 02 December 15, 2018, not 2018 02 may In January 2017, No. 2017 04, Simplifying the Test for Goodwill Impairment 2 not December 15, 2019. not In February 2016, 2016 02, Leases (Topic 842 December 15, 2018. July 2018, 2018 10, Codification Improvements to Topic 842 2018 10 July 2018, 2018 11, Targeted Improvements to Topic 842, 2018 11 2016 02. two first 2019. December 30, 2018, first 2019 We plan to adopt the new standard using the optional transition method and to elect the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allows us to carryforward the historical lease classification. We will make an accounting policy election to not 12 not 2016 02. As discussed throughout this document we completed the acquisition of Xcerra on October 1, 2018. July 31st 842 August 1, 2019. one four one

Note 2 - Business Acquisitions

Note 2 - Business Acquisitions	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Business Combination Disclosure [Text Block]	2. Business Acquisitions Pursuant to the Agreement and Plan of Merger (the “Merger Agreement”) dated as of May 7, 2018, October 1, 2018 ( $794.4 Xcerra is comprised of four Cohu financed the Merger, including all related fees and expenses, with the following: ● $160.5 ● The incurrence of $350.0 ● The issuance of 11,776,149 ● The issuance of 529,995 $0.8 On October 1, 2018, $350.0 0.25% 1.00% sixth may not October 1, 2025. 3.00%. may Immediately prior to the Effective Time, each Xcerra RSU that was vested was cancelled and the holder received cash and share consideration for the outstanding shares. Each unvested RSU held by employees of Xcerra were assumed by Cohu and converted into an RSU representing the number of whole shares of Cohu common stock based on a conversion formula resulting in the number of assumed RSUs described above. The acquisition method of accounting is based on ASC 805, Business Combinations (“ASC 805” 820, Fair Value Measurement (“ASC 820” may may one 1 2 The acquisition was nontaxable to Cohu and certain of the assets acquired, including goodwill and intangibles, will not ASC 805 805 $25.10 September 28, 2018, ASC 820 820 may not not Under ASC 805, not $9.8 December 29, 2018. $6.9 December 29, 2018. The table below summarizes the preliminary assets acquired and liabilities assumed as of October 1, 2018 ( in thousands Current assets, including cash received $ 375,990 Property, plant and equipment 40,729 Other assets 2,109 Intangible assets 321,160 Goodwill 179,263 Total assets acquired 919,251 Liabilities assumed (124,821 ) Net assets acquired $ 794,430 We recorded a $19.6 The preliminary allocation of the intangible assets subject to amortization is as follows (in thousands) Weighted Average Estimated Useful Life Fair Value (years) Developed technology $ 194,600 7.8 Customer relationships 65,890 10.6 In-process technology 36,360 indefinite Product backlog 6,410 0.8 Trade names 16,800 11.0 Favorable leases 1,100 5.5 Total intangible assets $ 321,160 Acquired intangible assets reported above are being amortized using the straight-line method over their estimated useful lives which approximates the pattern of how the economic benefit is expected to be used. This includes amounts allocated to customer relationships because of anticipated high customer retention rates that are common in the semiconductor capital equipment industry. The value assigned to developed technology was determined by using the multi-period excess earnings method under the income approach. Developed technology, which comprises products that have reached technological feasibility, includes the products in Xcerra’s product line. The revenue estimates used to value the developed technology were based on estimates of relevant market sizes and growth factors, expected trends in technology and the nature and expected timing of new product introductions by Xcerra and competitors. The estimated cash flows were based on revenues for the developed technology net of operating expenses and net of contributory asset charges. The discount rate utilized to discount the net cash flows of the developed technology to present value was based on the risk associated with the respective cash flows taking into consideration the perceived risk of the technology relative to the other acquired assets, the weighted average cost of capital, the internal rate of return, and the weighted average return on assets. The value assigned to customer relationships was determined by using the with and without method under the income approach, which analyzes the difference in discounted cash flows generated with the customer relationships in place compared to the discounted cash flows generated without the customer relationships in place. In-process research and development (“IPR&D”) represents the estimated fair value assigned to research and development projects acquired in a business combination that have not no The value assigned to backlog acquired was estimated based upon the contractual nature of the backlog as of October 1, 2018, The value assigned to trademarks and trade names was estimated using the relief-from-royalty method of the income approach. This approach is based on the assumption that in lieu of ownership, a company would be willing to pay a royalty in order to exploit the related benefits of this intangible asset. In our preliminary estimate of the fair value of Xcerra’s net assets, Cohu identified leases that appear to be at both favorable and unfavorable rates compared to current market rates. As a result, Cohu has recorded both favorable and unfavorable lease assets, which are being amortized to rent expense over the terms of the related lease. As of December 29, 2018, may Unaudited Pro Forma Financial Information The unaudited financial information in the table below summarizes the combined results of operations of Cohu and Xcerra on a pro forma basis, as though the companies had been combined as of January 1, 2017. not January 1, 2017. The pro forma financial information for the twelve December 29, 2018 October 1, 2018, $94.4 $40.0 twelve December 30, 2017, twelve January 31, 2018. twelve December 29, 2018, nine The following table summarizes the unaudited pro forma financial information (in thousands) Twelve Months Ended December 29, December 30, 2018 2017 Reported Pro Forma Reported Pro Forma Net sales $ 451,768 $ 771,314 $ 352,704 $ 808,255 Net income (loss) attributable to Cohu $ (32,424 ) $ 9,473 $ 32,843 $ (29,545 ) Material nonrecurring adjustments to the pro forma financial information presented above include: ● Elimination of $12.0 2018 2016 January 1, 2017. ● 2018 $37.8 2017. ● Adjustments to 2017 2018 Kita Manufacturing On January 4, 2017, December 30, 2017 $0.4 The Acquisition has been accounted for in conformity with ASC 805. in thousands Cash paid to Kita shareholders $ 15,000 Fair value of contingent consideration 823 Total purchase price $ 15,823 The contingent consideration represents the estimated fair value of future payments totaling up to $3.0 2017 2018 December 29, 2018, 3 7 three The 2018 $1.5 2019. The following table presents the fair value of contingent consideration from the date of acquisition through December 29, 2018 ( in thousands Fair Value of Mark-to-Market Consideration Settlement of Adjustments Impact of Fair Value of Beginning of Contingent Charged to Currency Consideration at Period Consideration Expense Exchange End of Period 2017 $ 823 (1) $ – $ 1,423 $ 7 $ 2,253 2018 $ 2,253 $ (1,500) $ 657 $ 77 $ 1,487 (1) The Acquisition was nontaxable to Cohu and certain of the assets acquired, including goodwill and intangibles, will not The table below summarizes the assets acquired and liabilities assumed as of January 4, 2017 ( in thousands Current assets, including cash received $ 10,491 Property, plant and equipment 12,751 Other assets 2,397 Intangible assets subject to amortization 2,100 Goodwill 2,654 Total assets acquired 30,393 Liabilities assumed (14,570 ) Net assets acquired $ 15,823 The allocation of the intangible assets subject to amortization is as follows (in thousands) Estimated Useful Life Fair Value (years) Developed technology $ 700 8.0 Customer relationships 600 4.0 Covenant not-to-compete 300 10.0 Product backlog 100 1.0 Trade names 400 5.0 Total intangible assets $ 2,100 Acquired intangible assets reported above are being amortized using the straight-line method over their estimated useful lives. The value assigned to the developed technology was determined by using the multi-period excess earnings method under the income approach. Developed technology, which comprises products that have reached technological feasibility, includes the products in Kita’s product line. The revenue estimates used to value the developed technology were based on estimates of relevant market sizes and growth factors, expected trends in technology and the nature and expected timing of new product introductions by Kita and its competitors. The estimated cash flows were based on revenues for the developed technology net of operating expenses and net of contributory asset charges. The discount rate utilized to discount the net cash flows of the developed technology to present value was based on the risk associated with the respective cash flows taking into consideration the perceived risk of the technology relative to the other acquired assets, the weighted average cost of capital, the internal rate of return, and the weighted average return on assets. The value assigned to customer relationships was determined by using the with and without method under the income approach, which analyzes the difference in discounted cash flows generated with the customer relationships in place compared to the discounted cash flows generated without the customer relationships in place. The value assigned to the covenant not The value assigned to backlog acquired was estimated based upon the contractual nature of the backlog as of the acquisition date, using the income approach to discount back to present value the cash flows attributable to the backlog. The value assigned to trade names was estimated using the relief-from-royalty method of the income approach. This approach is based on the assumption that in lieu of ownership, a company would be willing to pay a royalty in order to exploit the related benefits of this intangible asset.

Note 3 - Goodwill and Purchased

Note 3 - Goodwill and Purchased Intangible Assets	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	3. Goodwill and Purchased Intangible Assets Changes in the carrying value of our goodwill during the years ended December 29, 2018, December 30, 2017, in thousands Semiconductor Test & Inspection (1) PCB Test Total Goodwill Balance December 31, 2016 $ 58,849 $ - $ 58,849 Additions 2,654 - 2,654 Impact of currency exchange 4,110 - 4,110 Balance December 30, 2017 65,613 - 65,613 Additions 157,661 21,602 179,263 Impact of currency exchange (2,466 ) (283 ) (2,749 ) Balance December 29, 2018 $ 220,808 $ 21,319 $ 242,127 ( 1 After the acquisition of Xcerra on October 1, 2018 two Purchased intangible assets, subject to amortization, are as follows (in thousands) December 29, 2018 December 30, 2017 Remaining Gross Carrying Accumulated Useful Life Gross Carrying Accumulated Amount Amortization (years) Amount Amortization Developed technology $ 214,266 $ 21,197 7.4 $ 20,780 $ 12,623 Customer relationships 73,104 7,378 10.1 7,934 4,838 Trade names 22,701 1,807 10.5 6,185 972 Backlog 6,372 4,696 0.5 - - Favorable leases 1,100 62 5.3 - - Covenant not-to-compete 314 63 8.0 313 31 $ 317,857 $ 35,203 $ 35,212 $ 18,464 The table above excludes $36.3 Amortization expense related to purchased intangible assets was approximately $17.2 2018, $4.2 2017 $6.9 2016. 2017 2016. December 29, 2018, 2019 $38.9 2020 $37.1 2021 $33.8 2022 $33.7 2023 $33.4 $105.8

Note 4 - Borrowings and Credit

Note 4 - Borrowings and Credit Agreements	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Borrowings and Credit Agreements The following table is a summary of our borrowings as of December 29, 2018 December 30, 2017: Fiscal year-end (in thousands) 2018 (1) 2017 Bank Term Loan under Credit Agreement $ 349,125 $ - Bank Term Loans-Kita 4,576 5,855 Bank Term Loan-Xcerra 1,839 - Lines of Credit 3,115 3,108 Total debt 358,655 8,963 Less: financing fees and discount (8,551 ) - Less: current portion (6,676 ) (4,388 ) Total long-term debt $ 343,428 $ 4,575 ( 1 Excludes capital lease obligations, which are included in long-term and short-term debt in our consolidated balance sheet, as they were not December 29, 2018. The debt principal payments, excluding capital lease obligations, for the next five (in thousands) 2019 $ 7,791 2020 4,195 2021 4,082 2022 4,082 2023 4,082 Thereafter 334,423 Total $ 358,655 Credit Agreement On October 1, 2018, $350.0 0.25% October 1, 2025. 3.00%. December 29, 2018, $340.6 $2.4 December 29, 2018, $336.9 December 29, 2018 2 2, Kita Term Loans As a result of our acquisition of Kita, we assumed term loans from a series of Japanese financial institutions primarily related to the expansion of Kita’s facility in Osaka, Japan. The loans are collateralized by the facility and land, carry interest rates ranging from 0.05% 0.45%, 2034. December 29, 2018, $4.6 $0.9 December 29, 2018. The term loans are denominated in Japanese Yen and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates. Xcerra Term Loan As a result of our acquisition of Xcerra, we assumed a term loan related to the purchase of Xcerra’s facility in Rosenheim, Germany. The loan is payable over 10 2.35%. December 29, 2018, $1.8 $0.3 December 29, 2018. The term loan is denominated in Euros and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates. Lines of Credit As a result of our acquisition of Kita, we assumed a series of revolving credit facilities with various financial institutions in Japan. The credit facilities renew monthly and provide Kita with access to working capital totaling up to $6.2 December 29, 2018, $3.1 The revolving lines of credit are denominated in Japanese Yen and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates. Our wholly owned Ismeca subsidiary has one 2.0 December 29, 2018, December 30, 2017, no

Note 5 - Restructuring Charges

Note 5 - Restructuring Charges	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	5. Restructuring Charges Subsequent to the acquisition of Xcerra on October 1 st fourth 2018, 2, 2019. As a result of the activities described above, we recognized total pretax charges of $37.8 December 29, 2018, 420, Exit or Disposal Cost Obligations 420” $6.9 December 29, 2018 $8.2 All costs of the Integration Program were, and are expected to be, incurred by our Semiconductor Test & Inspection segment. Charges related to the Integration Program for the year ended December 29, 2018, (in thousands) : Employee severance costs $ 17,791 Inventory related charges 19,053 Other restructuring costs 913 Total $ 37,757 Costs associated with restructuring activities are presented in our consolidated statements of operations as restructuring charges, except for certain costs associated with inventory charges related to the decision to end manufacturing of certain of Xcerra’s semiconductor test handler products, which are classified within cost of sales. Other restructuring costs include expenses for professional fees associated with employee severance and impairments of fixed assets. The following table summarizes the activity within the restructuring related accounts for the Integration Program during the year ended December 29, 2018 (in thousands) Employee Severance Balance, December 30, 2017 $ - Costs accrued 17,791 Amounts paid or charged (13,750 ) Impact of currency exchange (15 ) Balance, December 29, 2018 $ 4,026 At December 29, 2018, 2019.

Note 6 - Employee Benefit Plans

Note 6 - Employee Benefit Plans	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	6. Employee Benefit Plans Defined Contribution Retirement Plans 401 50% 8% 50% 6% 2018 $1.1 401 October 1 December 29, 2018. 2017 2016 $0.6 Defined Benefit Retirement Plans December 31, 2012, Net periodic benefit cost of the Swiss Plan was as follows: (in thousands) 2018 2017 2016 Service cost $ 925 $ 907 $ 868 Interest cost 207 198 245 Expected return on assets (124 ) (119 ) (147 ) Net periodic costs $ 1,008 $ 986 $ 966 The following table sets forth the projected benefit obligation, the fair value of plan assets, the funded status and the liability we have recorded in our consolidated balance sheet related to the Swiss Plan: (in thousands) 2018 2017 Change in projected benefit obligation: Benefit obligation at beginning of year $ (30,512 ) $ (27,499 ) Service cost (925 ) (907 ) Interest cost (207 ) (198 ) Actuarial gain (loss) 708 (628 ) Participant contributions (816 ) (789 ) Benefits paid 1,079 743 Plan change 199 - Foreign currency exchange adjustment 564 (1,234 ) Benefit obligation at end of year (29,910 ) (30,512 ) Change in plan assets: Fair value of plan assets at beginning of year 17,746 16,077 Return on assets, net of actuarial loss 114 112 Employer contributions 816 789 Participant contributions 816 789 Benefits paid (1,079 ) (743 ) Foreign currency exchange adjustment (325 ) 722 Fair value of plan assets at end of year 18,088 17,746 Net liability at end of year $ (11,822 ) $ (12,766 ) At December 29, 2018 December 30, 2017, $2.7 December 29, 2018, $3.1 December 30, 2017. Weighted-average actuarial assumptions used to determine the projected benefit obligation under the Swiss Plan are as follows: 2018 2017 Discount rate 0.9 % 0.7 % Compensation increase 1.8 % 1.8 % Weighted-average assumptions used to determine net periodic benefit cost of the Swiss Plan are as follows: 2018 2017 2016 Discount rate 0.7 % 0.7 % 1.0 % Rate of return on Assets 0.7 % 0.7 % 1.0 % Compensation increase 1.8 % 1.5 % 1.8 % During 2019 $0.8 2019 $0.7 2020 $0.9 2021 $1.0 2022 $0.8 2023 $1.3 $5.9 2028. As is customary with Swiss pension plans, the assets of the plan are invested in a collective fund with multiple employers. We have no 67% 16% 8% 9% 3 1 2 3 7, three We maintain other defined benefit plans for employees located outside the U.S. for which the majority of the obligations and net periodic benefit cost were determined to be immaterial for all periods presented. Retiree Medical Benefits $0.1 2018, 2017, 2016. no The weighted average discount rate used in determining the accumulated post-retirement benefit obligation was 4.1% 2018, 3.4% 2017 3.9% 2016. 8.8% 2019. 0.6% 4.4% 2027 one 2018 $14,000 $12,000 December 29, 2018, $349,000 $298,000 Contributions to the post-retirement health benefit plan are expected to total $0.1 2019. 2019 $0.1 2020 $0.1 2021 $0.1 2022 $0.2 2023 $0.2 $0.9 2027. The following table sets forth the post-retirement benefit obligation, funded status and the liability we have recorded in our consolidated balance sheets: (in thousands) 2018 2017 Accumulated benefit obligation at beginning of year $ 3,148 $ 2,490 Interest cost 105 95 Actuarial (gain) loss (216 ) 677 Benefits paid (157 ) (114 ) Accumulated benefit obligation at end of year 2,880 3,148 Plan assets at end of year - - Funded status $ (2,880 ) $ (3,148 ) Deferred Compensation December 29, 2018, $2.0 $1.6 December 30, 2017, $2.3 $2.2 Employee Stock Purchase Plan 1997 2,650,000 may 85% three 2018 84,678; 2017 99,144 2016 110,579. December 29, 2018, 598,610 Stock Options December 29, 2018, 1,198,058 2005 2005 2005 may not 100% one four one ten During 2018, 2017 2016 no 2018 2017 2016 Wt. Avg. Wt. Avg. Wt. Avg. (in thousands, except per share data) Shares Ex. Price Shares Ex. Price Shares Ex. Price Outstanding, beginning of year 472 $ 10.20 1,641 $ 10.79 1,965 $ 11.25 Exercised (67 ) $ 10.10 (1,164 ) $ 10.98 (101 ) $ 7.89 Cancelled - $ - (5 ) $ 20.73 (223 ) $ 16.19 Outstanding, end of year 405 $ 10.22 472 $ 10.20 1,641 $ 10.79 Options exercisable at year end 405 $ 10.22 469 $ 10.20 1,537 $ 10.85 The aggregate intrinsic value of options exercised was $0.9 2018, $10.1 2017, $0.5 2016. December 29, 2018, $2.3 Information about stock options outstanding at December 29, 2018 (options in thousands) Options Outstanding Options Exercisable Approximate Wt. Avg. Range of Number Remaining Wt. Avg. Number Wt. Avg. Exercise Prices Outstanding Life (Years) Ex. Price Exercisable Ex. Price $ 7.32 - $ 9.44 225 4.0 $ 9.35 225 $ 9.35 $ 9.45 - $ 10.54 10 3.0 $ 10.54 10 $ 10.54 $ 10.55 - $ 15.89 170 3.2 $ 11.34 170 $ 11.34 405 3.6 $ 10.22 405 $ 10.22 Restricted Stock Units may one two four not not not December 29, 2018. Restricted stock unit activity under our share-based compensation plans was as follows: 2018 2017 2016 Wt. Avg. Wt. Avg. Wt. Avg. (in thousands, except per share data) Units Fair Value Units Fair Value Units Fair Value Outstanding, beginning of year 981 $ 12.50 1,083 $ 10.50 1,078 $ 9.93 Granted 822 $ 23.70 353 $ 15.95 471 $ 11.25 Released (500 ) $ 13.10 (409 ) $ 10.26 (409 ) $ 9.90 Cancelled (38 ) $ 14.67 (46 ) $ 11.85 (57 ) $ 10.25 Outstanding, end of year 1,265 $ 19.48 981 $ 12.50 1,083 $ 10.50 RSUs granted in 2018 529,995 Equity-Based Performance Stock Units The number of shares of common stock that will ultimately be issued to settle PSUs granted over the last four Year Granted Range of Awards Performance Criteria Period (years) 2018 25% - 200% 3 2017 25% - 200% 3 2016 25% - 200% 3 2015 25% - 200% 2 PSUs granted in 2018, 2017 2016 100% third 2015 50% second third We estimated the fair value of the PSUs using a Monte Carlo simulation model on the date of grant. Compensation expense is recognized over the derived service period. New shares of our common stock will be issued on the date the PSUs vest net of the minimum statutory tax withholding requirements to be paid by us on behalf of our employees. As a result, the actual number of shares issued will be fewer than the actual number of PSUs outstanding at December 29, 2018. PSU activity under our share-based compensation plans was as follows: 2018 2017 2016 Wt. Avg. Wt. Avg. Wt. Avg. (in thousands, except per share data) Units Fair Value Units Fair Value Units Fair Value Outstanding, beginning of year 334 $ 14.31 403 $ 11.04 376 $ 10.80 Granted 89 $ 24.32 185 $ 17.60 222 $ 11.38 Released (41 ) $ 9.92 (186 ) $ 11.35 (172 ) $ 11.27 Cancelled (42 ) $ 10.69 (68 ) $ 11.94 (23 ) $ 8.75 Outstanding, end of year 340 $ 17.89 334 $ 14.31 403 $ 11.04 Share-based Compensation The following weighted average assumptions were used to value share-based awards granted: Employee Stock Purchase Plan 2018 2017 2016 Dividend yield 1.1 % 1.4 % 2.0 % Expected volatility 39.0 % 33.3 % 31.2 % Risk-free interest rate 1.7 % 0.7 % 0.3 % Expected term (years) 0.5 0.5 0.5 Weighted-average grant date fair value per share $ 5.90 $ 4.63 $ 2.82 Restricted Stock Units 2018 2017 2016 Dividend yield 1.0 % 1.4 % 2.0 % Reported share-based compensation is classified in the Consolidated Financial Statements as follows: (in thousands) 2018 2017 2016 Cost of sales $ 546 $ 423 $ 398 Research and development 1,717 1,054 1,292 Selling, general and administrative 7,790 5,530 5,453 Share-based compensation of continuing operations 10,053 7,007 7,143 Income tax benefit (993 ) (530 ) (269 ) Total share-based compensation, net of tax $ 9,060 $ 6,477 $ 6,874 Share based compensation presented above for the year ended December 29, 2018, $8.2 We adopted ASU 2016 09 fourth 2016, December 29, 2018, December 30, 2017, December 31, 2016, $0.2 December 26, 2015. At December 29, 2018, $21.2 2.4

Note 7 - Financial Instruments

Note 7 - Financial Instruments Measured at Fair Value	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	7. Financial Instruments Measured at Fair Value Our cash, cash equivalents, and short-term investments consisted primarily of cash and other investment grade securities. We do not Gains and losses on investments are calculated using the specific-identification method and are recognized during the period in which the investment is sold or when an investment experiences an other-than-temporary decline in value. Factors that could indicate an impairment exists include, but are not not Investments that we have classified as short-term, by security type, are as follows (in thousands) At December 29, 2018 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Foreign government security $ 560 $ - $ - $ 560 At December 30, 2017 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Corporate debt securities (2) $ 12,784 $ 1 $ 6 $ 12,779 U.S. treasury securities 7,935 - 4 7,931 Foreign government security 619 - - $ 619 $ 21,338 $ 1 $ 10 $ 21,329 ( 1 As of December 29, 2018, no December 30, 2017, $13.2 ( 2 Corporate debt securities include investments in financial and other corporate institutions. No Effective maturities of short-term investments at December 29, 2018, Amortized Estimated (in thousands) Cost Fair Value Due after one year through three years $ 560 $ 560 Accounting standards pertaining to fair value measurements establish a three 1, 2, 3, no 1. The following table summarizes, by major security type, our financial instruments that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy (in thousands) Fair value measurements at December 29, 2018 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 144,696 $ - $ - $ 144,696 Foreign government security - 560 - 560 Money market funds - 19,764 - 19,764 $ 144,696 $ 20,324 $ - $ 165,020 Fair value measurements at December 30, 2017 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 100,850 $ - $ - $ 100,850 Money market funds - 22,205 - 22,205 Corporate debt securities - 22,014 - 22,014 U.S. treasury securities - 8,431 - 8,431 Government-sponsored enterprise securities - 1,496 - 1,496 Foreign government security - 619 - 619 $ 100,850 $ 54,765 $ - $ 155,615

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. Income Taxes Significant components of the provision (benefit) for income taxes for continuing operations are as follows: (in thousands) 2018 2017 2016 Current: U.S. Federal $ - $ 12 $ 11 U.S. State 51 18 8 Foreign 8,787 6,005 3,793 Total current 8,838 6,035 3,812 Deferred: U.S. Federal 56 (3,451 ) 91 U.S. State - (481 ) 47 Foreign (8,263 ) 141 (1,203 ) Total deferred (8,207 ) (3,791 ) (1,065 ) $ 631 $ 2,244 $ 2,747 Income (loss) before income taxes from continuing operations consisted of the following: (in thousands) 2018 2017 2016 U.S. $ (42,682 ) $ 1,430 $ (13,420 ) Foreign 10,770 33,935 19,427 Total $ (31,912 ) $ 35,365 $ 6,007 The Tax Act was enacted on December 22, 2017, 2018, 35% 21% 2017 one not January 1, 2018, 2018 Due to the timing of the enactment and the complexity involved in applying the provisions of the Tax Act, the Company made reasonable estimates of the effects and recorded provisional amounts in our financial statements as of December 30, 2017 first nine 2018 118 not 2018, no 2018 2017 Under GAAP, we are allowed to make an accounting policy election to either (i) treat taxes due on future U.S. inclusions in taxable income related to GILTI as a current-period expense when incurred or (ii) factor such amounts into a company’s measurement of its deferred taxes. We have elected to account for GILTI as a period cost. One-time transition tax The Tax Act requires us to pay U.S. income taxes on accumulated foreign subsidiary earnings not 15.5% 8% may In 2017 one $16.6 2018 2018 29 2018 29” 2018 29 $5.1 no Deferred tax effects The Tax Act reduces the U.S. statutory tax rate from 35% 21% 2017. December 30, 2017 $4.0 20 Beginning in 2018, 100% 10 one 740 30 25 18 Except for working capital requirements in certain foreign jurisdictions, we provide for all taxes, including withholding and other residual taxes, related to unremitted earnings of our foreign subsidiaries. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting and tax purposes. Significant components of our deferred tax assets and liabilities were as follows: (in thousands) 2018 2017 Deferred tax assets: Inventory, receivable and warranty reserves $ 12,560 $ 3,417 Net operating loss carryforwards 65,587 7,467 Tax credit carryforwards 34,251 14,724 Accrued employee benefits 5,134 4,796 Deferred profit and gain on facility sale 3,032 3,617 Stock-based compensation 2,108 1,897 Acquisition basis differences 1,158 1,606 Other 3,637 208 Gross deferred tax assets 127,467 37,732 Less valuation allowance (84,718 ) (31,491 ) Total deferred tax assets 42,749 6,241 Deferred tax liabilities: Depreciation and fixed asset related 3,156 120 Intangible assets and other acquisition basis differences 70,415 5,518 Unremitted earnings of foreign subsidiaries 5,257 2,002 Other - 437 Total deferred tax liabilities 78,828 8,077 Net deferred tax liabilities $ (36,079 ) $ (1,836 ) Companies are required to assess whether a valuation allowance should be recorded against their deferred tax assets (“DTAs”) based on the consideration of all available evidence, using a “more likely than not” four 1 2 3 4 In assessing whether a valuation allowance is required, significant weight is to be given to evidence that can be objectively verified. We have evaluated our DTAs each reporting period, including an assessment of our cumulative income or loss over the prior three three 2018. As a result of our cumulative, three 2018 December 29, 2018, not” 2019 Our valuation allowance on our DTAs at December 29, 2018, December 30, 2017, $84.7 $31.5 not not The reconciliation of income tax computed at the U.S. federal statutory tax rate to the provision for income taxes for continuing operations is as follows: (in thousands) 2018 2017 2016 Tax provision at U.S. 21% statutory rate (35% in 2017 & 2016) $ (6,702 ) $ 12,378 $ 2,102 Impact of Tax Act, before reduction in valuation allowance 5,095 12,397 - State income taxes, net of federal tax benefit (663 ) 56 168 Settlements, adjustments and releases from statute expirations (783 ) (1,731 ) (312 ) Federal tax credits (864 ) (371 ) (183 ) Stock-based compensation (838 ) (2,801 ) 168 Executive compensation limited by Section 162(m) 3,456 246 - Change in valuation allowance (2,015 ) (13,484 ) 2,430 Non-deductible transaction related costs 1,106 331 463 GILTI 3,531 - - Foreign rate differential (435 ) (4,866 ) (2,378 ) Other, net (257 ) 89 289 $ 631 $ 2,244 $ 2,747 At December 29, 2018, $244.2 $147.6 $12.7 2019 2038 no December 29, 2018 $13.5 $53.5 2019 2038 no 382 383 not The Company has completed a Section 382 383 December 29, 2018. October 1, 2018, no We have certain tax holidays with respect to our operations in Malaysia and the Philippines. These holidays require compliance with certain conditions and expire at various dates through 2027. $2.4 $0.08 2018, $2.8 $0.10 2017 $1.0 $0.04 2016. A reconciliation of our gross unrecognized tax benefits, excluding accrued interest and penalties, is as follows: (in thousands) 2018 2017 2016 Balance at beginning of year $ 10,321 $ 10,075 $ 10,444 Gross additions for tax positions of current year 524 200 125 Gross additions for tax positions of prior years 191 58 58 Reductions due to lapse of the statute of limitations (645 ) (1,148 ) (446 ) Gross additions related to Xcerra and Kita acquisitions 24,352 900 - Foreign exchange rate impact (42 ) 236 (106 ) Balance at end of year $ 34,701 $ 10,321 $ 10,075 If the unrecognized tax benefits at December 29, 2018 $8.2 $4.3 December 30, 2017) December 29, 2018, 2019 $2.7 We recognize interest and penalties related to unrecognized tax benefits in income tax expense. Cohu had approximately $1.5 $1.1 December 29, 2018, December 30, 2017, $0.6 2018, 0.3 2017 not 2016. Our U.S. federal and state income tax returns for years after 2014 2013, four ten 2012 2016

Note 9 - Segment and Geographic

Note 9 - Segment and Geographic Information	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. Segment and Geographic Information We applied the provisions of ASC Topic 280, Segment Reporting 280” October 1, 2018, four 280 two December 29, 2018. October 1, 2018, (in thousands) 2018 2017 2016 Net sales by segment: Semiconductor Test & Inspection $ 443,276 $ 352,704 $ 282,084 PCB Test 8,492 - - Total consolidated net sales for reportable segments $ 451,768 $ 352,704 $ 282,084 Segment profit (loss) before tax: Semiconductor Test & Inspection $ 2,489 $ 42,535 $ 13,516 PCB Test (5,154 ) - - Profit (loss) for reportable segments (2,665 ) 42,535 13,516 Other unallocated amounts: Corporate expenses (25,457 ) (7,787 ) (7,851 ) Interest expense (4,977 ) (54 ) - Interest income 1,187 671 342 Income (loss) from continuing operations before taxes $ (31,912 ) $ 35,365 $ 6,007 (in thousands) 2018 2017 2016 Depreciation and amortization by segment deducted in arriving at profit (loss): Semiconductor Test & Inspection $ 8,636 $ 4,987 $ 3,509 PCB Test 214 - - 8,850 4,987 3,509 Intangible amortization 17,197 4,208 6,903 Total depreciation and amortization for reportable segments $ 26,047 $ 9,195 $ 10,412 Capital expenditures by segment: Semiconductor Test & Inspection $ 4,957 $ 6,093 $ 3,452 PCB Test 10 - - Total consolidated capital expenditures $ 4,967 $ 6,093 $ 3,452 (in thousands) 2018 2017 2016 Total assets by segment: Semiconductor Test & Inspection $ 1,038,053 $ 368,158 $ 291,508 PCB Test 57,762 - - Total assets for reportable segments 1,095,815 368,158 291,508 Corporate, principally cash and investments 34,367 52,299 54,004 Discontinued operations 3,820 - - Total consolidated assets $ 1,134,002 $ 420,457 $ 345,512 During the last three 10% 2018 2017 2016 Intel * 11.2 % 17.2 % NXP Semiconductors N.V. * 15.9 % 13.7 % * No 10% December 29, 2018. No 10% December 29, 2018. Net sales to customers, attributed to countries based on product shipment destination, were as follows: (in thousands) 2018 2017 2016 China $ 90,255 $ 82,474 $ 60,291 Malaysia 61,793 80,102 85,956 United States 61,177 38,729 35,204 Philippines 46,421 26,268 16,922 Rest of the World 192,122 125,131 83,711 Total, net $ 451,768 $ 352,704 $ 282,084 Geographic location of our property, plant and equipment and other long-lived assets was as follows: (in thousands) 2018 2017 Property, plant and equipment: Germany $ 21,655 $ 7,485 United States 20,417 3,064 Japan 11,905 12,137 Malaysia 10,535 4,622 Philippines 5,842 5,808 Rest of the World 3,978 1,056 Total, net $ 74,332 $ 34,172 Goodwill and other intangible assets: Germany $ 249,605 $ 30,546 United States 228,022 17,242 Malaysia 43,569 7,078 Singapore 15,173 6,558 Switzerland 11,604 15,450 Japan 4,138 4,491 Rest of the World 8,977 996 Total, net $ 561,088 $ 82,361

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Contingencies Disclosure [Text Block]	10. Commitments and Contingencies We lease certain of our facilities and equipment under non-cancelable operating leases. Rental expense was $4.8 2018, $3.6 2017, $4.4 2016. 2018 October 1, 2018. Future minimum lease payments at December 29, 2018 (in thousands) 2019 2020 2021 2022 2023 Thereafter Total Non-cancelable operating leases (1) $ 7,879 $ 7,599 $ 5,056 $ 4,006 $ 3,562 $ 11,211 $ 39,313 ( 1 Includes capital lease obligations totaling $1.4 not not From time-to-time we are involved in various legal proceedings, examinations by various tax authorities and claims that have arisen in the ordinary course of our business. The outcome of any litigation is inherently uncertain. While there can be no not

Note 11 - Guarantees

Note 11 - Guarantees	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Commitments Contingencies and Guarantees [Text Block]	11. Guarantees Accrued Warranty Changes in accrued warranty during the three December 29, 2018, (in thousands) 2018 2017 2016 Beginning balance $ 4,849 $ 4,350 $ 4,886 Warranty accruals 7,154 6,765 6,088 Warranty payments (8,358 ) (6,316 ) (6,624 ) Warranty liability assumed 4,369 50 - Ending balance $ 8,014 $ 4,849 $ 4,350 Accrued warranty amounts expected to be incurred after one $0.2 $0.6 December 29, 2018 December 30, 2017,

Note 12 - Discontinued Operatio

Note 12 - Discontinued Operations	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	12. Discontinued Operations In 2015, $4.9 $2.5 no 3 7, three 2016 2017 2017, On October 1, 2018, fourth 2018, not not October 1, 2018. 12 Balance sheet information for our fixtures services business presented as discontinued operations is summarized as follows (in thousands) December 29, 2018 Assets: Cash $ 461 Accounts receivable, net 1,718 Inventories 1,388 Other current assets 174 Total current assets 3,741 Property, plant and equipment, net 66 Other noncurrent assets 13 Total assets $ 3,820 Liabilities: Other accrued current liabilities 518 Total current liabilities 518 Total liabilities $ 518 Operating results of our discontinued operations are summarized as follows (in thousands) December 29, December 30, December 31, 2018 2017 2016 Net sales $ 1,593 $ - $ - Operating income $ 157 $ - $ - Loss from sale of BMS - (278 ) (221 ) Income (loss) before taxes 157 (278 ) (221 ) Income tax provision 38 - - Income (loss), net of tax $ 119 $ (278 ) $ (221 )

Note 13 - Accumulated Other Com

Note 13 - Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	13. Accumulated Other Comprehensive Loss Components of other comprehensive loss, on an after-tax basis, were as follows: (in thousands) Before Tax amount Tax (Expense) Benefit Net of Tax Amount Year ended December 31, 2016 Foreign currency translation adjustments $ (5,789 ) $ - $ (5,789 ) Adjustments related to postretirement benefits (429 ) 113 (316 ) Change in unrealized gain/loss on investments (5 ) - (5 ) Other comprehensive income (loss) $ (6,223 ) $ 113 $ (6,110 ) Year ended December 30, 2017 Foreign currency translation adjustments $ 11,345 $ - $ 11,345 Adjustments related to postretirement benefits (1,369 ) 121 (1,248 ) Change in unrealized gain/loss on investments (2 ) - (2 ) Other comprehensive income (loss) $ 9,974 $ 121 $ 10,095 Year ended December 29, 2018 Foreign currency translation adjustments $ (8,905 ) $ - $ (8,905 ) Adjustments related to postretirement benefits 865 (60 ) 805 Change in unrealized gain/loss on investments 7 - 7 Other comprehensive income (loss) $ (8,033 ) $ (60 ) $ (8,093 ) Components of accumulated other comprehensive loss, net of tax, at the end of each period are as follows: (in thousands) 2018 2017 Accumulated net currency translation adjustments $ (22,676 ) $ (13,771 ) Accumulated net adjustments related to postretirement benefits (3,204 ) (4,009 ) Accumulated net unrealized gain/loss on investments - (7 ) Total accumulated other comprehensive loss $ (25,880 ) $ (17,787 )

Note 14 - Related Party Transac

Note 14 - Related Party Transactions	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	14. Related Party Transactions At December 29, 2018 14.6% 13 January 24, 2019. As part of Xcerra, we gained ownership interests in two not 2018, not

Note 15 - Quarterly Financial D

Note 15 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
Quarterly Financial Information [Text Block]	15. Quarterly Financial Data (Unaudited) Quarter First (a) Second (a) Third (a) Fourth (a) (b) Year (in thousands, except per share data) Net sales: 2018 $ 95,150 $ 99,817 $ 86,164 $ 170,637 $ 451,768 2017 $ 81,097 $ 93,866 $ 93,651 $ 84,090 $ 352,704 Cost of sales (c): 2018 (c) $ 54,923 $ 57,677 $ 51,142 $ 128,718 $ 292,460 2017 (c) $ 48,073 $ 56,166 $ 56,065 $ 48,993 $ 209,297 Income (loss) from 2018 $ 8,122 $ 11,648 $ 4,803 $ (57,116 ) $ (32,543 ) continuing operations 2017 $ 6,763 $ 10,708 $ 8,755 $ 6,895 $ 33,121 Net income (loss) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,997 ) $ (32,424 ) 2017 $ 6,763 $ 10,430 $ 8,755 $ 6,895 $ 32,843 Net income (loss) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,754 ) $ (32,181 ) attributable to Cohu 2017 $ 6,763 $ 10,430 $ 8,755 $ 6,895 $ 32,843 Income (loss) per share attributable to Cohu (d): Basic: Income (loss) from 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.02 ) continuing operations 2017 $ 0.25 $ 0.39 $ 0.31 $ 0.24 $ 1.19 Net income (loss) 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.01 ) 2017 $ 0.25 $ 0.38 $ 0.31 $ 0.24 $ 1.18 Diluted: Income (loss) from 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.02 ) continuing operations 2017 $ 0.24 $ 0.37 $ 0.30 $ 0.23 $ 1.15 Net income (loss) 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.01 ) 2017 $ 0.24 $ 0.36 $ 0.30 $ 0.23 $ 1.14 (a) All quarters presented above were comprised of 13 first March 25, 2017, third September 30, 2017, 12 14 (b) We acquired Xcerra on October 1, 2018. 2, fourth 2018 $37.8 $19.1 one $17.8 $0.9 $13.1 (c) Cost of sales is shown exclusive of the amortization of purchased intangible assets. Historically we have included the impact of the amortization of purchased intangible assets in cost of sales but have elected to show it separately on the face of our statement of operations. As a result, cost of sales amounts for 2017 first three 2018 $0.7 $0.6 $0.7 $0.7 fourth 2017, $0.7 $0.7 $0.6 $11.6 fourth 2018, 1 (d) The sum of the four may not

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 29, 2018
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	VALUATION AND QUALIFYING ACCOUNTS (in thousands) Additions Additions (Reductions) (Reductions) Balance at Not Charged Balance Beginning Charged (Credited) Deductions/ at End Description of Year to Expense to Expense Write-offs of Year Allowance for doubtful accounts: Year ended December 31, 2016 $ 71 $ (4 ) (1) $ 13 $ (1 ) $ 81 Year ended December 30, 2017 $ 81 $ 174 (2) $ 6 $ 61 $ 200 Year ended December 29, 2018 $ 200 $ (20 ) (2) $ (109 ) $ 31 $ 40 Reserve for excess and obsolete inventories: Year ended December 31, 2016 $ 26,653 $ 1,789 (2) $ 1,125 $ 8,082 $ 21,485 Year ended December 30, 2017 $ 21,485 $ (1,165 ) (2) $ 1,148 $ 4,106 $ 17,362 Year ended December 29, 2018 $ 17,362 $ (300 ) (2) $ 10,783 $ 3,907 $ 23,938 All amounts presented above have been restated to exclude the impact of our discontinued operations. ( 1 ( 2 85

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 29, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation 810, Consolidation 810” The consolidated financial statements include the accounts of Cohu and a variable interest entity (“VIE”) that was acquired as part of our acquisition of Xcerra Corporation (“Xcerra”) and in which we have determined we are the primary beneficiary. The non-controlling interest in ALBS Solutions Sdn Bhd (“ALBS”) represents the 80% not The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from these estimates. Our fiscal years are based on a 52 53 December. December 29, 2018, 52 December 30, 2017, December 31, 2016, 52 53
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Principles of Consolidation for Variable Interest Entities 810 10 15 not As of December 29, 2018 December 30, 2017, one zero Cohu is the primary beneficiary of ALBS which qualifies as a VIE that meets the definition of a business. As such, the assets, liabilities, and noncontrolling interest of ALBS were measured at fair value in accordance with ASC 805. December 29, 2018, not
Reclassification, Policy [Policy Text Block]	Reclassifications ● Amortization of intangibles previously were presented in cost of sales and SG&A. These amounts are now presented as a separate line item “Amortization of purchased intangibles” within operating expenses. ● Gains and losses associated with foreign currency translation and remeasurement were included within SG&A. These amounts are now be presented as “Foreign transaction gain (loss) and other”. A summary of the reclassifications described above and the impact on our Consolidated Statements of Operations is as follows: As Presented Amortization of Purchased Intangibles Foreign Transaction Gains and (Losses) As Adjusted 2017 Cost of Sales $ 211,986 (2,689 ) - $ 209,297 SG&A Expense $ 65,233 (1,519 ) (2,977 ) $ 60,737 2016 Cost of Sales $ 187,256 (5,170 ) - $ 182,086 SG&A Expense $ 54,322 (1,732 ) 2,622 $ 55,212
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations not December 29, 2018. 12,
Earnings Per Share, Policy [Policy Text Block]	Income (Loss ) Per Share December 30, 2017 December 31, 2016, 77,000 697,000 The following table reconciles the denominators used in computing basic and diluted income (loss) per share: (in thousands) 2018 2017 2016 Weighted average common shares outstanding 31,776 27,836 26,659 Effect of dilutive stock options and restricted stock units - 1,080 821 31,776 28,916 27,480 Cohu has utilized the “control number” concept in the computation of diluted earnings per share to determine whether potential common stock instruments are dilutive. The control number used is income from continuing operations. The control number concept requires that the same number of potentially dilutive securities applied in computing diluted earnings per share from continuing operations be applied to all other categories of income or loss, regardless of their anti-dilutive effect on such categories.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash, Cash Equivalents and Short-term Investments three three 12 one
Fair Value Measurement, Policy [Policy Text Block]	Fair Value of Financial Instruments
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk one Trade accounts receivable are presented net of allowance for doubtful accounts of $0.3 December 29, 2018, $0.2 December 30, 2017. December 29, 2018, may
Inventory, Policy [Policy Text Block]	Inventories first first $10.8 2018. $9.4 2017 2016 $1.1 Inventories by category were as follows (in thousands) December 29, December 30, 2018 2017 Raw materials and purchased parts $ 60,112 $ 27,918 Work in process 57,953 25,130 Finished goods 21,249 9,037 Total inventories $ 139,314 $ 62,085
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment thirty forty five fifteen three ten not Property, plant and equipment, at cost, consisted of the following (in thousands) December 29, December 30, 2018 2017 Land and land improvements $ 11,905 $ 8,017 Buildings and building improvements (1) 37,265 13,779 Machinery and equipment 64,791 45,333 113,961 67,129 Less accumulated depreciation and amortization (39,629 ) (32,957 ) Property, plant and equipment, net $ 74,332 $ 34,172 ( 1 Includes assets under capital leases acquired with Xcerra totaling $2.7 December 29, 2018. Depreciation expense was $8.8 2018, $5.0 2017 $3.5 2016.
Segment Reporting, Policy [Policy Text Block]	Segment Information 280, 280” October 1, 2018, four 280 two
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill, Purchased Intangible Assets and Other Long-lived Assets may not first second We conduct our annual impairment test as of October 1st no October 1, 2018 may December 29, 2018, not may Long-lived assets, other than goodwill, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not may not not
Standard Product Warranty, Policy [Policy Text Block]	Product Warranty 12 36
Income Tax, Policy [Policy Text Block]	Income Taxes not 50 not not no The U.S. Tax Cuts and Jobs Act (“Tax Act”) was enacted on December 22, 2017. 2018.
Commitments and Contingencies, Policy [Policy Text Block]	Contingencies and Litigation
Adoption of New Accounting Standard [Policy Text Block]	Adoption of New Revenue Accounting Standard 606, Revenue from Contracts with Customers (“ASC 606” December 31, 2017, first 2018 not December 31, 2017. December 29, 2018, 606 December 30, 2017, December 31, 2016, not 606, $1.1 December 31, 2017, 606 Material changes recorded in connection with the cumulative-effect adjustment were as follows (in thousands) Balance at Adjustments Balance at December 30, due to adoption December 31, Financial Statement Line Item 2017 of ASC 606 2017 Deferred profit $ 6,608 $ (1,258 ) $ 5,350 Income taxes payable $ 2,159 $ 201 $ 2,360 Retained earnings $ 150,726 $ 1,057 $ 151,783 The adoption of ASC 606 no December 29, 2018 December 29, 2018 606 (in thousands) For the Twelve Months Ended December 29, 2018 Balances without adoption Effect of Consolidated Statements of Operations As Reported of ASC 606 Change Net sales $ 451,768 $ 448,797 $ 2,971 Income tax provision $ 631 $ 92 $ 539 Net loss $ (32,424 ) $ (34,856 ) $ 2,432 Income per share: Basic: $ (1.02 ) $ (1.10 ) $ 0.08 Diluted: $ (1.02 ) $ (1.10 ) $ 0.08 Balances without adoption Effect of Consolidated Balance Sheets* As Reported of ASC 606 Change Deferred profit $ 6,896 $ 11,125 $ (4,229 ) Retained earnings $ 111,670 $ 108,181 $ 3,489 * Balance sheet line items include the cumulative-effect adjustment recorded on December 31, 2017. Under ASC 606 may 606.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition not Revenue for established products that have previously satisfied a customer’s acceptance requirements is generally recognized upon shipment. In cases where a prior history of customer acceptance cannot be demonstrated or from sales where customer payment dates are not Certain of our equipment sales have multiple performance obligations. These arrangements involve the delivery or performance of multiple performance obligations, and transfer of control of performance obligations may Unsatisfied performance obligations primarily represent contracts for products with future delivery dates. We have $19.1 December 29, 2018. December 29, 2018, $6.6 December 30, 2017. We generally sell our equipment with a product warranty. The product warranty provides assurance to customers that delivered products are as specified in the contract (an “assurance-type warranty”). Therefore, we account for such product warranties under ASC 460, Guarantees (“ASC 460” not The transaction price reflects our expectations about the consideration we will be entitled to receive from the customer and may not not Our contracts are typically less than one 606 one Accounts receivable represents our unconditional right to receive consideration from our customers. Payments terms do not one not no no On shipments where sales are not December 29, 2018, $10.8 $6.9 one $2.0 December 30, 2017, $10.4 $6.6 one $0.8 December 29, 2018, $1.1 606 first 2018. $1.5 October 1, 2018. Net sales by type and segment are as follows (in thousands) Twelve Months Ended December 29, 2018 December 30, 2017 Systems-Semiconductor Test & Inspection $ 249,514 $ 197,454 Non-systems-Semiconductor Test & Inspection 193,737 155,250 Systems-PCB Test 6,565 - Non-systems-PCB Test 1,952 - Net sales $ 451,768 $ 352,704
Advertising Costs, Policy [Policy Text Block]	Advertising Costs not
Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]	Restructuring Costs one 420 420” Exit or Disposal Cost Obligations. 420 712, Nonretirement Postemployment Benefits.
Debt, Policy [Policy Text Block]	Debt Issuance Costs $0.3 December 29, 2018.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-based Compensation
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Remeasurement and Currency Translation December 29, 2018 December 31, 2016, $1.7 $2.6 December 30, 2017, $3.0 Certain of our foreign subsidiaries have designated the local currency as their functional currency and, as a result, their assets and liabilities are translated at the rate of exchange at the balance sheet date, while revenue and expenses are translated using the average exchange rate for the period. Cumulative translation adjustments resulting from the translation of the financial statements are included as a separate component of stockholders’ equity.
Comprehensive Income, Policy [Policy Text Block]	Accumulated Other Comprehensive Loss $25.9 December 29, 2018, $17.8 December 30, 2017, December 29, 2018, December 30, 2017. $8.9 2018. $11.3 13.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements August 2018, 2018 15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350 40 No. 2015 05, Customers Accounting for Fees in a Cloud Computing Agreement 2018 15 350 40 2018 15 December 15, 2019, 2018 15 third 2018 $2.9 December 29, 2018. $0.3 $2.6 In March 2017, No. 2017 07, Compensation – Retirement Benefits (Topic 715 December 15, 2017, 2017 07 not In January 2017, No. 2017 01, Clarifying the Definition of a Business December 15, 2017. 2017 01 not In November 2016, No. 2016 18, Restricted Cash December 15, 2017. 2016 18 not In October 2016, 2016 16, Accounting for Income Taxes: Intra-Entity Asset Transfers of Assets Other than Inventory 2016 16 2016 16 third 2016 16 December 15, 2017 2016 16 not In August 2016, No. 2016 15, Classification of Certain Cash Receipts and Cash Payments eight December 15, 2017. 2016 15 not Recently Issued Accounting Pronouncements August 2018, 2018 14, Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans not December 15, 2020 not 2018 14 In August 2018, 2018 13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement not December 15, 2019. 3 not 2018 13 In June 2018, No. 2018 07, Improvements to Nonemployee Share-Based Payment Accounting (ASU 2018 07 2018 07 December 15, 2018, not 2018 13 not In February 2018, 2018 02, Income Statement-Reporting Comprehensive Income 2018 02 December 15, 2018, not 2018 02 may In January 2017, No. 2017 04, Simplifying the Test for Goodwill Impairment 2 not December 15, 2019. not In February 2016, 2016 02, Leases (Topic 842 December 15, 2018. July 2018, 2018 10, Codification Improvements to Topic 842 2018 10 July 2018, 2018 11, Targeted Improvements to Topic 842, 2018 11 2016 02. two first 2019. December 30, 2018, first 2019 We plan to adopt the new standard using the optional transition method and to elect the package of practical expedients permitted under the transition guidance within the new standard, which among other things, allows us to carryforward the historical lease classification. We will make an accounting policy election to not 12 not 2016 02. As discussed throughout this document we completed the acquisition of Xcerra on October 1, 2018. July 31st 842 August 1, 2019. one four one

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Reclassification of Amounts on Income Statement [Table Text Block]	As Presented Amortization of Purchased Intangibles Foreign Transaction Gains and (Losses) As Adjusted 2017 Cost of Sales $ 211,986 (2,689 ) - $ 209,297 SG&A Expense $ 65,233 (1,519 ) (2,977 ) $ 60,737 2016 Cost of Sales $ 187,256 (5,170 ) - $ 182,086 SG&A Expense $ 54,322 (1,732 ) 2,622 $ 55,212
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(in thousands) 2018 2017 2016 Weighted average common shares outstanding 31,776 27,836 26,659 Effect of dilutive stock options and restricted stock units - 1,080 821 31,776 28,916 27,480
Schedule of Inventory, Current [Table Text Block]	December 29, December 30, 2018 2017 Raw materials and purchased parts $ 60,112 $ 27,918 Work in process 57,953 25,130 Finished goods 21,249 9,037 Total inventories $ 139,314 $ 62,085
Property, Plant and Equipment [Table Text Block]	December 29, December 30, 2018 2017 Land and land improvements $ 11,905 $ 8,017 Buildings and building improvements (1) 37,265 13,779 Machinery and equipment 64,791 45,333 113,961 67,129 Less accumulated depreciation and amortization (39,629 ) (32,957 ) Property, plant and equipment, net $ 74,332 $ 34,172
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	Balance at Adjustments Balance at December 30, due to adoption December 31, Financial Statement Line Item 2017 of ASC 606 2017 Deferred profit $ 6,608 $ (1,258 ) $ 5,350 Income taxes payable $ 2,159 $ 201 $ 2,360 Retained earnings $ 150,726 $ 1,057 $ 151,783 For the Twelve Months Ended December 29, 2018 Balances without adoption Effect of Consolidated Statements of Operations As Reported of ASC 606 Change Net sales $ 451,768 $ 448,797 $ 2,971 Income tax provision $ 631 $ 92 $ 539 Net loss $ (32,424 ) $ (34,856 ) $ 2,432 Income per share: Basic: $ (1.02 ) $ (1.10 ) $ 0.08 Diluted: $ (1.02 ) $ (1.10 ) $ 0.08 Balances without adoption Effect of Consolidated Balance Sheets* As Reported of ASC 606 Change Deferred profit $ 6,896 $ 11,125 $ (4,229 ) Retained earnings $ 111,670 $ 108,181 $ 3,489
Disaggregation of Revenue [Table Text Block]	Twelve Months Ended December 29, 2018 December 30, 2017 Systems-Semiconductor Test & Inspection $ 249,514 $ 197,454 Non-systems-Semiconductor Test & Inspection 193,737 155,250 Systems-PCB Test 6,565 - Non-systems-PCB Test 1,952 - Net sales $ 451,768 $ 352,704

Note 2 - Business Acquisitions

Note 2 - Business Acquisitions (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Business Acquisition, Pro Forma Information [Table Text Block]	Twelve Months Ended December 29, December 30, 2018 2017 Reported Pro Forma Reported Pro Forma Net sales $ 451,768 $ 771,314 $ 352,704 $ 808,255 Net income (loss) attributable to Cohu $ (32,424 ) $ 9,473 $ 32,843 $ (29,545 )
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash paid to Kita shareholders $ 15,000 Fair value of contingent consideration 823 Total purchase price $ 15,823
Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]	Fair Value of Mark-to-Market Consideration Settlement of Adjustments Impact of Fair Value of Beginning of Contingent Charged to Currency Consideration at Period Consideration Expense Exchange End of Period 2017 $ 823 (1) $ – $ 1,423 $ 7 $ 2,253 2018 $ 2,253 $ (1,500) $ 657 $ 77 $ 1,487 (1)
Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Current assets, including cash received $ 10,491 Property, plant and equipment 12,751 Other assets 2,397 Intangible assets subject to amortization 2,100 Goodwill 2,654 Total assets acquired 30,393 Liabilities assumed (14,570 ) Net assets acquired $ 15,823
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Estimated Useful Life Fair Value (years) Developed technology $ 700 8.0 Customer relationships 600 4.0 Covenant not-to-compete 300 10.0 Product backlog 100 1.0 Trade names 400 5.0 Total intangible assets $ 2,100
Xcerra [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Current assets, including cash received $ 375,990 Property, plant and equipment 40,729 Other assets 2,109 Intangible assets 321,160 Goodwill 179,263 Total assets acquired 919,251 Liabilities assumed (124,821 ) Net assets acquired $ 794,430
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Weighted Average Estimated Useful Life Fair Value (years) Developed technology $ 194,600 7.8 Customer relationships 65,890 10.6 In-process technology 36,360 indefinite Product backlog 6,410 0.8 Trade names 16,800 11.0 Favorable leases 1,100 5.5 Total intangible assets $ 321,160

Note 3 - Goodwill and Purchas_2

Note 3 - Goodwill and Purchased Intangible Assets (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Goodwill [Table Text Block]	Semiconductor Test & Inspection (1) PCB Test Total Goodwill Balance December 31, 2016 $ 58,849 $ - $ 58,849 Additions 2,654 - 2,654 Impact of currency exchange 4,110 - 4,110 Balance December 30, 2017 65,613 - 65,613 Additions 157,661 21,602 179,263 Impact of currency exchange (2,466 ) (283 ) (2,749 ) Balance December 29, 2018 $ 220,808 $ 21,319 $ 242,127
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Table Text Block]	December 29, 2018 December 30, 2017 Remaining Gross Carrying Accumulated Useful Life Gross Carrying Accumulated Amount Amortization (years) Amount Amortization Developed technology $ 214,266 $ 21,197 7.4 $ 20,780 $ 12,623 Customer relationships 73,104 7,378 10.1 7,934 4,838 Trade names 22,701 1,807 10.5 6,185 972 Backlog 6,372 4,696 0.5 - - Favorable leases 1,100 62 5.3 - - Covenant not-to-compete 314 63 8.0 313 31 $ 317,857 $ 35,203 $ 35,212 $ 18,464

Note 4 - Borrowings and Credi_2

Note 4 - Borrowings and Credit Agreements (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Debt [Table Text Block]	Fiscal year-end (in thousands) 2018 (1) 2017 Bank Term Loan under Credit Agreement $ 349,125 $ - Bank Term Loans-Kita 4,576 5,855 Bank Term Loan-Xcerra 1,839 - Lines of Credit 3,115 3,108 Total debt 358,655 8,963 Less: financing fees and discount (8,551 ) - Less: current portion (6,676 ) (4,388 ) Total long-term debt $ 343,428 $ 4,575
Schedule of Maturities of Long-term Debt [Table Text Block]	(in thousands) 2019 $ 7,791 2020 4,195 2021 4,082 2022 4,082 2023 4,082 Thereafter 334,423 Total $ 358,655

Note 5 - Restructuring Charges

Note 5 - Restructuring Charges (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Restructuring and Related Costs [Table Text Block]	Employee severance costs $ 17,791 Inventory related charges 19,053 Other restructuring costs 913 Total $ 37,757 Employee Severance Balance, December 30, 2017 $ - Costs accrued 17,791 Amounts paid or charged (13,750 ) Impact of currency exchange (15 ) Balance, December 29, 2018 $ 4,026

Note 6 - Employee Benefit Pla_2

Note 6 - Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Net Benefit Costs [Table Text Block]	(in thousands) 2018 2017 2016 Service cost $ 925 $ 907 $ 868 Interest cost 207 198 245 Expected return on assets (124 ) (119 ) (147 ) Net periodic costs $ 1,008 $ 986 $ 966
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	(in thousands) 2018 2017 Change in projected benefit obligation: Benefit obligation at beginning of year $ (30,512 ) $ (27,499 ) Service cost (925 ) (907 ) Interest cost (207 ) (198 ) Actuarial gain (loss) 708 (628 ) Participant contributions (816 ) (789 ) Benefits paid 1,079 743 Plan change 199 - Foreign currency exchange adjustment 564 (1,234 ) Benefit obligation at end of year (29,910 ) (30,512 ) Change in plan assets: Fair value of plan assets at beginning of year 17,746 16,077 Return on assets, net of actuarial loss 114 112 Employer contributions 816 789 Participant contributions 816 789 Benefits paid (1,079 ) (743 ) Foreign currency exchange adjustment (325 ) 722 Fair value of plan assets at end of year 18,088 17,746 Net liability at end of year $ (11,822 ) $ (12,766 )
Schedule of Assumptions Used [Table Text Block]	2018 2017 Discount rate 0.9 % 0.7 % Compensation increase 1.8 % 1.8 % 2018 2017 2016 Discount rate 0.7 % 0.7 % 1.0 % Rate of return on Assets 0.7 % 0.7 % 1.0 % Compensation increase 1.8 % 1.5 % 1.8 %
Schedule of Net Funded Status [Table Text Block]	(in thousands) 2018 2017 Accumulated benefit obligation at beginning of year $ 3,148 $ 2,490 Interest cost 105 95 Actuarial (gain) loss (216 ) 677 Benefits paid (157 ) (114 ) Accumulated benefit obligation at end of year 2,880 3,148 Plan assets at end of year - - Funded status $ (2,880 ) $ (3,148 )
Share-based Compensation, Stock Options, Activity [Table Text Block]	2018 2017 2016 Wt. Avg. Wt. Avg. Wt. Avg. (in thousands, except per share data) Shares Ex. Price Shares Ex. Price Shares Ex. Price Outstanding, beginning of year 472 $ 10.20 1,641 $ 10.79 1,965 $ 11.25 Exercised (67 ) $ 10.10 (1,164 ) $ 10.98 (101 ) $ 7.89 Cancelled - $ - (5 ) $ 20.73 (223 ) $ 16.19 Outstanding, end of year 405 $ 10.22 472 $ 10.20 1,641 $ 10.79 Options exercisable at year end 405 $ 10.22 469 $ 10.20 1,537 $ 10.85
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	Options Outstanding Options Exercisable Approximate Wt. Avg. Range of Number Remaining Wt. Avg. Number Wt. Avg. Exercise Prices Outstanding Life (Years) Ex. Price Exercisable Ex. Price $ 7.32 - $ 9.44 225 4.0 $ 9.35 225 $ 9.35 $ 9.45 - $ 10.54 10 3.0 $ 10.54 10 $ 10.54 $ 10.55 - $ 15.89 170 3.2 $ 11.34 170 $ 11.34 405 3.6 $ 10.22 405 $ 10.22
Schedule of Share-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	2018 2017 2016 Wt. Avg. Wt. Avg. Wt. Avg. (in thousands, except per share data) Units Fair Value Units Fair Value Units Fair Value Outstanding, beginning of year 981 $ 12.50 1,083 $ 10.50 1,078 $ 9.93 Granted 822 $ 23.70 353 $ 15.95 471 $ 11.25 Released (500 ) $ 13.10 (409 ) $ 10.26 (409 ) $ 9.90 Cancelled (38 ) $ 14.67 (46 ) $ 11.85 (57 ) $ 10.25 Outstanding, end of year 1,265 $ 19.48 981 $ 12.50 1,083 $ 10.50
Schedule of Share-based Compensation, Equity-based Performance Stock Units [Table Text Block]	<table border="0" cellpadding="0" cellspacing="0" style="; text-indent: 0px; font-family: "Times New Roman", Times, serif; font-size: 10pt; margin-right: 20%; margin-left: 36pt; min-; min-width: 700px;"> <tr style="vertical-align: bottom;"> <td style="width: 30%; text-align: center; border-bottom-color: rgb(0, 0, 0); border-bottom-width: thin; border-bottom-style: solid;">Year Granted</td> <td style="width: 1%;"> </td> <td style="width: 1%;"> </td> <td colspan="3" style="width: 151%; text-align: center; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;">Range of Awards</td> <td style="width: 1%; padding-bottom: 1px;"> </td> <td style="width: 1%;"> </td> <td colspan="1" style="width: 34%; text-align: center; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;">Performance Criteria Period (years)</td> <td style="width: 1%; padding-bottom: 1px;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="width: 30%; text-align: center;">2018</td> <td style="width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="width: 15%; text-align: right;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%</div></td> <td style="width: 1%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="width: 15%;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> <td style="width: 1%;"> </td> <td style="width: 34%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="width: 30%; text-align: center;">2017</td> <td style="width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="width: 15%; text-align: right;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%</div></td> <td style="width: 1%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="width: 15%;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> <td style="width: 1%;"> </td> <td style="width: 34%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> <td style="width: 30%; text-align: center;">2016</td> <td style="width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="width: 15%; text-align: right;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%</div></td> <td style="width: 1%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="width: 15%;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> <td style="width: 1%;"> </td> <td style="width: 34%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> </tr> <tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> <td style="width: 30%; text-align: center;">2015</td> <td style="width: 1%;"> </td> <td style="width: 1%;"> </td> <td style="width: 15%; text-align: right;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%</div></td> <td style="width: 1%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-</div></td> <td style="width: 15%;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> <td style="width: 1%;"> </td> <td style="width: 34%; text-align: center;"><div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2</div></td> <td nowrap="nowrap" style="width: 1%; margin-left: 0pt;"> </td> </tr> </table></div>" id="sjs-B11">&lt;div style="display: inline; font-family: times new roman; font-size: 10pt">&lt;table border="0" cellpadding="0" cellspacing="0" style="; text-indent: 0px; font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin-right: 20%; margin-left: 36pt; min-; min-width: 700px;"> &lt;tr style="vertical-align: bottom;"> &lt;td style="width: 30%; text-align: center; border-bottom-color: rgb(0, 0, 0); border-bottom-width: thin; border-bottom-style: solid;">Year Granted&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td colspan="3" style="width: 151%; text-align: center; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;">Range of Awards&lt;/td> &lt;td style="width: 1%; padding-bottom: 1px;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td colspan="1" style="width: 34%; text-align: center; border-bottom-color: rgb(0, 0, 0); border-bottom-width: 1px; border-bottom-style: solid;">Performance Criteria Period (years)&lt;/td> &lt;td style="width: 1%; padding-bottom: 1px;">&nbsp;&lt;/td> &lt;/tr> &lt;tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> &lt;td style="width: 30%; text-align: center;">2018&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 15%; text-align: right;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%&lt;/div>&lt;/td> &lt;td style="width: 1%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-&lt;/div>&lt;/td> &lt;td style="width: 15%;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 34%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;/tr> &lt;tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> &lt;td style="width: 30%; text-align: center;">2017&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 15%; text-align: right;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%&lt;/div>&lt;/td> &lt;td style="width: 1%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-&lt;/div>&lt;/td> &lt;td style="width: 15%;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 34%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;/tr> &lt;tr style="vertical-align: bottom; background-color: rgb(204, 238, 255);"> &lt;td style="width: 30%; text-align: center;">2016&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 15%; text-align: right;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%&lt;/div>&lt;/td> &lt;td style="width: 1%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-&lt;/div>&lt;/td> &lt;td style="width: 15%;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 34%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">3&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;/tr> &lt;tr style="vertical-align: bottom; background-color: rgb(255, 255, 255);"> &lt;td style="width: 30%; text-align: center;">2015&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 15%; text-align: right;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">25%&lt;/div>&lt;/td> &lt;td style="width: 1%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">-&lt;/div>&lt;/td> &lt;td style="width: 15%;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">200%&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;td style="width: 1%;">&nbsp;&lt;/td> &lt;td style="width: 34%; text-align: center;">&lt;div style="display: inline; font-style: italic; font-weight: inherit; font-style: normal;">2&lt;/div>&lt;/td> &lt;td nowrap="nowrap" style="width: 1%; margin-left: 0pt;">&nbsp;&lt;/td> &lt;/tr> &lt;/table>&lt;/div>
Schedule of Nonvested Performance-based Units Activity [Table Text Block]	2018 2017 2016 Wt. Avg. Wt. Avg. Wt. Avg. (in thousands, except per share data) Units Fair Value Units Fair Value Units Fair Value Outstanding, beginning of year 334 $ 14.31 403 $ 11.04 376 $ 10.80 Granted 89 $ 24.32 185 $ 17.60 222 $ 11.38 Released (41 ) $ 9.92 (186 ) $ 11.35 (172 ) $ 11.27 Cancelled (42 ) $ 10.69 (68 ) $ 11.94 (23 ) $ 8.75 Outstanding, end of year 340 $ 17.89 334 $ 14.31 403 $ 11.04
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	Employee Stock Purchase Plan 2018 2017 2016 Dividend yield 1.1 % 1.4 % 2.0 % Expected volatility 39.0 % 33.3 % 31.2 % Risk-free interest rate 1.7 % 0.7 % 0.3 % Expected term (years) 0.5 0.5 0.5 Weighted-average grant date fair value per share $ 5.90 $ 4.63 $ 2.82 Restricted Stock Units 2018 2017 2016 Dividend yield 1.0 % 1.4 % 2.0 %
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table Text Block]	(in thousands) 2018 2017 2016 Cost of sales $ 546 $ 423 $ 398 Research and development 1,717 1,054 1,292 Selling, general and administrative 7,790 5,530 5,453 Share-based compensation of continuing operations 10,053 7,007 7,143 Income tax benefit (993 ) (530 ) (269 ) Total share-based compensation, net of tax $ 9,060 $ 6,477 $ 6,874

Note 7 - Financial Instrument_2

Note 7 - Financial Instruments Measured at Fair Value (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Available-for-sale Securities [Table Text Block]	At December 29, 2018 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Foreign government security $ 560 $ - $ - $ 560 At December 30, 2017 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Corporate debt securities (2) $ 12,784 $ 1 $ 6 $ 12,779 U.S. treasury securities 7,935 - 4 7,931 Foreign government security 619 - - $ 619 $ 21,338 $ 1 $ 10 $ 21,329
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Estimated (in thousands) Cost Fair Value Due after one year through three years $ 560 $ 560
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair value measurements at December 29, 2018 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 144,696 $ - $ - $ 144,696 Foreign government security - 560 - 560 Money market funds - 19,764 - 19,764 $ 144,696 $ 20,324 $ - $ 165,020 Fair value measurements at December 30, 2017 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 100,850 $ - $ - $ 100,850 Money market funds - 22,205 - 22,205 Corporate debt securities - 22,014 - 22,014 U.S. treasury securities - 8,431 - 8,431 Government-sponsored enterprise securities - 1,496 - 1,496 Foreign government security - 619 - 619 $ 100,850 $ 54,765 $ - $ 155,615

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(in thousands) 2018 2017 2016 Current: U.S. Federal $ - $ 12 $ 11 U.S. State 51 18 8 Foreign 8,787 6,005 3,793 Total current 8,838 6,035 3,812 Deferred: U.S. Federal 56 (3,451 ) 91 U.S. State - (481 ) 47 Foreign (8,263 ) 141 (1,203 ) Total deferred (8,207 ) (3,791 ) (1,065 ) $ 631 $ 2,244 $ 2,747
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	(in thousands) 2018 2017 2016 U.S. $ (42,682 ) $ 1,430 $ (13,420 ) Foreign 10,770 33,935 19,427 Total $ (31,912 ) $ 35,365 $ 6,007
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) 2018 2017 Deferred tax assets: Inventory, receivable and warranty reserves $ 12,560 $ 3,417 Net operating loss carryforwards 65,587 7,467 Tax credit carryforwards 34,251 14,724 Accrued employee benefits 5,134 4,796 Deferred profit and gain on facility sale 3,032 3,617 Stock-based compensation 2,108 1,897 Acquisition basis differences 1,158 1,606 Other 3,637 208 Gross deferred tax assets 127,467 37,732 Less valuation allowance (84,718 ) (31,491 ) Total deferred tax assets 42,749 6,241 Deferred tax liabilities: Depreciation and fixed asset related 3,156 120 Intangible assets and other acquisition basis differences 70,415 5,518 Unremitted earnings of foreign subsidiaries 5,257 2,002 Other - 437 Total deferred tax liabilities 78,828 8,077 Net deferred tax liabilities $ (36,079 ) $ (1,836 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) 2018 2017 2016 Tax provision at U.S. 21% statutory rate (35% in 2017 & 2016) $ (6,702 ) $ 12,378 $ 2,102 Impact of Tax Act, before reduction in valuation allowance 5,095 12,397 - State income taxes, net of federal tax benefit (663 ) 56 168 Settlements, adjustments and releases from statute expirations (783 ) (1,731 ) (312 ) Federal tax credits (864 ) (371 ) (183 ) Stock-based compensation (838 ) (2,801 ) 168 Executive compensation limited by Section 162(m) 3,456 246 - Change in valuation allowance (2,015 ) (13,484 ) 2,430 Non-deductible transaction related costs 1,106 331 463 GILTI 3,531 - - Foreign rate differential (435 ) (4,866 ) (2,378 ) Other, net (257 ) 89 289 $ 631 $ 2,244 $ 2,747
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(in thousands) 2018 2017 2016 Balance at beginning of year $ 10,321 $ 10,075 $ 10,444 Gross additions for tax positions of current year 524 200 125 Gross additions for tax positions of prior years 191 58 58 Reductions due to lapse of the statute of limitations (645 ) (1,148 ) (446 ) Gross additions related to Xcerra and Kita acquisitions 24,352 900 - Foreign exchange rate impact (42 ) 236 (106 ) Balance at end of year $ 34,701 $ 10,321 $ 10,075

Note 9 - Segment and Geograph_2

Note 9 - Segment and Geographic Information (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(in thousands) 2018 2017 2016 Net sales by segment: Semiconductor Test & Inspection $ 443,276 $ 352,704 $ 282,084 PCB Test 8,492 - - Total consolidated net sales for reportable segments $ 451,768 $ 352,704 $ 282,084 Segment profit (loss) before tax: Semiconductor Test & Inspection $ 2,489 $ 42,535 $ 13,516 PCB Test (5,154 ) - - Profit (loss) for reportable segments (2,665 ) 42,535 13,516 Other unallocated amounts: Corporate expenses (25,457 ) (7,787 ) (7,851 ) Interest expense (4,977 ) (54 ) - Interest income 1,187 671 342 Income (loss) from continuing operations before taxes $ (31,912 ) $ 35,365 $ 6,007 (in thousands) 2018 2017 2016 Depreciation and amortization by segment deducted in arriving at profit (loss): Semiconductor Test & Inspection $ 8,636 $ 4,987 $ 3,509 PCB Test 214 - - 8,850 4,987 3,509 Intangible amortization 17,197 4,208 6,903 Total depreciation and amortization for reportable segments $ 26,047 $ 9,195 $ 10,412 Capital expenditures by segment: Semiconductor Test & Inspection $ 4,957 $ 6,093 $ 3,452 PCB Test 10 - - Total consolidated capital expenditures $ 4,967 $ 6,093 $ 3,452 (in thousands) 2018 2017 2016 Total assets by segment: Semiconductor Test & Inspection $ 1,038,053 $ 368,158 $ 291,508 PCB Test 57,762 - - Total assets for reportable segments 1,095,815 368,158 291,508 Corporate, principally cash and investments 34,367 52,299 54,004 Discontinued operations 3,820 - - Total consolidated assets $ 1,134,002 $ 420,457 $ 345,512
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	2018 2017 2016 Intel * 11.2 % 17.2 % NXP Semiconductors N.V. * 15.9 % 13.7 %
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	(in thousands) 2018 2017 2016 China $ 90,255 $ 82,474 $ 60,291 Malaysia 61,793 80,102 85,956 United States 61,177 38,729 35,204 Philippines 46,421 26,268 16,922 Rest of the World 192,122 125,131 83,711 Total, net $ 451,768 $ 352,704 $ 282,084
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	(in thousands) 2018 2017 Property, plant and equipment: Germany $ 21,655 $ 7,485 United States 20,417 3,064 Japan 11,905 12,137 Malaysia 10,535 4,622 Philippines 5,842 5,808 Rest of the World 3,978 1,056 Total, net $ 74,332 $ 34,172 Goodwill and other intangible assets: Germany $ 249,605 $ 30,546 United States 228,022 17,242 Malaysia 43,569 7,078 Singapore 15,173 6,558 Switzerland 11,604 15,450 Japan 4,138 4,491 Rest of the World 8,977 996 Total, net $ 561,088 $ 82,361

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Lessee, Operating Lease, Disclosure [Table Text Block]	(in thousands) 2019 2020 2021 2022 2023 Thereafter Total Non-cancelable operating leases (1) $ 7,879 $ 7,599 $ 5,056 $ 4,006 $ 3,562 $ 11,211 $ 39,313

Note 11 - Guarantees (Tables)

Note 11 - Guarantees (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	(in thousands) 2018 2017 2016 Beginning balance $ 4,849 $ 4,350 $ 4,886 Warranty accruals 7,154 6,765 6,088 Warranty payments (8,358 ) (6,316 ) (6,624 ) Warranty liability assumed 4,369 50 - Ending balance $ 8,014 $ 4,849 $ 4,350

Note 12 - Discontinued Operat_2

Note 12 - Discontinued Operations (Tables)	12 Months Ended
	Dec. 29, 2018
Broadcast Microwave Services, Inc. (“BMS”) [Member]
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 29, December 30, December 31, 2018 2017 2016 Net sales $ 1,593 $ - $ - Operating income $ 157 $ - $ - Loss from sale of BMS - (278 ) (221 ) Income (loss) before taxes 157 (278 ) (221 ) Income tax provision 38 - - Income (loss), net of tax $ 119 $ (278 ) $ (221 )
Xcerra [Member]
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 29, 2018 Assets: Cash $ 461 Accounts receivable, net 1,718 Inventories 1,388 Other current assets 174 Total current assets 3,741 Property, plant and equipment, net 66 Other noncurrent assets 13 Total assets $ 3,820 Liabilities: Other accrued current liabilities 518 Total current liabilities 518 Total liabilities $ 518

Note 13 - Accumulated Other C_2

Note 13 - Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(in thousands) Before Tax amount Tax (Expense) Benefit Net of Tax Amount Year ended December 31, 2016 Foreign currency translation adjustments $ (5,789 ) $ - $ (5,789 ) Adjustments related to postretirement benefits (429 ) 113 (316 ) Change in unrealized gain/loss on investments (5 ) - (5 ) Other comprehensive income (loss) $ (6,223 ) $ 113 $ (6,110 ) Year ended December 30, 2017 Foreign currency translation adjustments $ 11,345 $ - $ 11,345 Adjustments related to postretirement benefits (1,369 ) 121 (1,248 ) Change in unrealized gain/loss on investments (2 ) - (2 ) Other comprehensive income (loss) $ 9,974 $ 121 $ 10,095 Year ended December 29, 2018 Foreign currency translation adjustments $ (8,905 ) $ - $ (8,905 ) Adjustments related to postretirement benefits 865 (60 ) 805 Change in unrealized gain/loss on investments 7 - 7 Other comprehensive income (loss) $ (8,033 ) $ (60 ) $ (8,093 )
Condensed Statement of Comprehensive Income [Table Text Block]	(in thousands) 2018 2017 Accumulated net currency translation adjustments $ (22,676 ) $ (13,771 ) Accumulated net adjustments related to postretirement benefits (3,204 ) (4,009 ) Accumulated net unrealized gain/loss on investments - (7 ) Total accumulated other comprehensive loss $ (25,880 ) $ (17,787 )

Note 15 - Quarterly Financial_2

Note 15 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Quarterly Financial Information [Table Text Block]	Quarter First (a) Second (a) Third (a) Fourth (a) (b) Year (in thousands, except per share data) Net sales: 2018 $ 95,150 $ 99,817 $ 86,164 $ 170,637 $ 451,768 2017 $ 81,097 $ 93,866 $ 93,651 $ 84,090 $ 352,704 Cost of sales (c): 2018 (c) $ 54,923 $ 57,677 $ 51,142 $ 128,718 $ 292,460 2017 (c) $ 48,073 $ 56,166 $ 56,065 $ 48,993 $ 209,297 Income (loss) from 2018 $ 8,122 $ 11,648 $ 4,803 $ (57,116 ) $ (32,543 ) continuing operations 2017 $ 6,763 $ 10,708 $ 8,755 $ 6,895 $ 33,121 Net income (loss) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,997 ) $ (32,424 ) 2017 $ 6,763 $ 10,430 $ 8,755 $ 6,895 $ 32,843 Net income (loss) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,754 ) $ (32,181 ) attributable to Cohu 2017 $ 6,763 $ 10,430 $ 8,755 $ 6,895 $ 32,843 Income (loss) per share attributable to Cohu (d): Basic: Income (loss) from 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.02 ) continuing operations 2017 $ 0.25 $ 0.39 $ 0.31 $ 0.24 $ 1.19 Net income (loss) 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.01 ) 2017 $ 0.25 $ 0.38 $ 0.31 $ 0.24 $ 1.18 Diluted: Income (loss) from 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.02 ) continuing operations 2017 $ 0.24 $ 0.37 $ 0.30 $ 0.23 $ 1.15 Net income (loss) 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.01 ) 2017 $ 0.24 $ 0.36 $ 0.30 $ 0.23 $ 1.14

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 29, 2018
Notes Tables
Valuation and Qualifying Accounts Disclosure [Table Text Block]	Additions Additions (Reductions) (Reductions) Balance at Not Charged Balance Beginning Charged (Credited) Deductions/ at End Description of Year to Expense to Expense Write-offs of Year Allowance for doubtful accounts: Year ended December 31, 2016 $ 71 $ (4 ) (1) $ 13 $ (1 ) $ 81 Year ended December 30, 2017 $ 81 $ 174 (2) $ 6 $ 61 $ 200 Year ended December 29, 2018 $ 200 $ (20 ) (2) $ (109 ) $ 31 $ 40 Reserve for excess and obsolete inventories: Year ended December 31, 2016 $ 26,653 $ 1,789 (2) $ 1,125 $ 8,082 $ 21,485 Year ended December 30, 2017 $ 21,485 $ (1,165 ) (2) $ 1,148 $ 4,106 $ 17,362 Year ended December 29, 2018 $ 17,362 $ (300 ) (2) $ 10,783 $ 3,907 $ 23,938

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	Oct. 01, 2018USD ($)	Dec. 29, 2018USD ($)	Dec. 29, 2018USD ($)	Dec. 29, 2018USD ($)	Dec. 29, 2018USD ($)	Dec. 30, 2017USD ($)shares	Dec. 31, 2016USD ($)shares	Dec. 31, 2017USD ($)
Number of VIEs Consolidated		1	1	1	1	0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares						77,000	697,000
Allowance for Doubtful Accounts Receivable, Current, Ending Balance		$ 300	$ 300	$ 300	$ 300	$ 200
SEC Schedule, 12-09, Valuation Allowances and Reserves, Additions, Charge to Cost and Expense					10,800	1,100	$ 1,100
Inventory Write-down					9,400
Depreciation, Total					$ 8,850	4,987	3,509
Number of Operating Segments		4			4
Number of Reportable Segments		2		2	2
Goodwill and Intangible Asset Impairment, Total	$ 0
Contract with Customer, Liability, Total		$ 0	0	$ 0	$ 0	0	0
Contract with Customer, Liability, Current		10,800	10,800	10,800	10,800	10,400
Deferred Profit		6,896	6,896	6,896	6,896	6,608		$ 5,350
Deferred Profit Recognized After Year One		2,000	2,000	2,000	2,000
Amortization of Debt Issuance Costs					300
Foreign Currency Transaction Gain (Loss), Realized					1,700	(3,000)	2,600
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total		(25,880)	(25,880)	(25,880)	(25,880)	(17,787)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax					(8,900)	11,300
Capitalized Computer Software, Net, Ending Balance		2,900	2,900	2,900	2,900
Contract with Customer, Asset, Net, Total		0	0	0	0	0	$ 0
Non-current Other Accrued Liabilities [Member]
Deferred Profit Recognized After Year One						$ 800
Other Current Assets [Member]
Capitalized Computer Software, Net, Ending Balance		300	300	300	300
Other Noncurrent Assets [Member]
Capitalized Computer Software, Net, Ending Balance		2,600	2,600	2,600	2,600
Accounting Standards Update 2014-09 [Member]
Deferred Profit								(1,258)
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption								$ 1,100
Xcerra [Member]
Inventory Write-down			19,100
Capital Leased Assets, Gross, Total		2,700	2,700	2,700	$ 2,700
Contract with Customer, Liability, Current	$ 1,500
Minimum [Member]
Standard Product Warranty Term					1 year
Maximum [Member]
Standard Product Warranty Term					3 years
Building [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life					30 years
Building [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life					40 years
Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life					5 years
Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life					15 years
Machinery, Equipment and Software [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life					3 years
Machinery, Equipment and Software [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life					10 years
ALBS [Member]
Variable Interest Entity, Consolidated, Assets, Pledged, Total		$ 0	$ 0	$ 0	$ 0

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies - Reclassification (Details) - USD ($) $ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2018

[1],[2],[3]

Sep. 29, 2018

[1],[2],[3]

Jun. 30, 2018

[1],[2],[3]

Mar. 31, 2018

[1],[2],[3]

Dec. 30, 2017

[1],[2],[3]

Sep. 30, 2017

[1],[2]

Jul. 01, 2017

[1],[2]

Apr. 01, 2017

[1],[2]

Dec. 29, 2018

Dec. 30, 2017

Dec. 31, 2016

Cost of Sales

$ 128,718

$ 51,142

$ 57,677

$ 54,923

$ 48,993

$ 56,065

$ 56,166

$ 48,073

$ 292,460

[1],[2],[3],[4]

$ 209,297

[2],[4]

$ 182,086

[4]

SG&A Expense

$ 96,754

60,737

55,212

Previously Reported [Member]

Cost of Sales

211,986

187,256

SG&A Expense

65,233

54,322

Restatement Adjustment [Member] | Amortization of Purchased Intangibles [Member]

Cost of Sales

(2,689)

(5,170)

SG&A Expense

(1,519)

(1,732)

Restatement Adjustment [Member] | Foreign Transaction Gains and (Losses) [Member]

Cost of Sales

SG&A Expense

$ (2,977)

$ 2,622

[1]

All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.

[2]

Cost of sales is shown exclusive of the amortization of purchased intangible assets. Historically we have included the impact of the amortization of purchased intangible assets in cost of sales but have elected to show it separately on the face of our statement of operations. As a result, cost of sales amounts for 2017 and the first three quarters of 2018 have been adjusted to reflect this change. Amortization of purchased intangible amounts excluded from cost of sales were $0.87 million, $0.6 million, $0.7 million, and $0.7 million in the first, second, third, and fourth quarters of 2017, respectively, and $0.7 million, $0.7 million, $0.6 million, and $11.6 million in the first, second, third, and fourth quarters of 2018, respectively. See Note 1 "Summary of Significant Accounting Policies" for additional information on the reclassifications.

[3]

We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.

[4]

Excludes amortization of $13,586, $2,689, and $5,170 for the years ended December 29, 2018, December 30, 2017, and December 31, 2016, respectively.

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Computation of Basic and Diluted Income (Loss) Per Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Weighted average common shares outstanding (in shares)	31,776	27,836	26,659
Effect of dilutive stock options and restricted stock units (in shares)		1,080	821
(in shares)	31,776	28,916	27,480

Note 1 - Summary of Significa_6

Note 1 - Summary of Significant Accounting Policies - Inventories (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Raw materials and purchased parts	$ 60,112	$ 27,918
Work in process	57,953	25,130
Finished goods	21,249	9,037
Total inventories	$ 139,314	$ 62,085

Note 1 - Summary of Significa_7

Note 1 - Summary of Significant Accounting Policies - Property, Plant and Equipment (Details) - USD ($) $ in Thousands		Dec. 29, 2018	Dec. 30, 2017
Property, plant and equipment		$ 113,961	$ 67,129
Less accumulated depreciation and amortization		(39,629)	(32,957)
Property, plant and equipment, net		74,332	34,172
Land and Land Improvements [Member]
Property, plant and equipment		11,905	8,017
Building and Building Improvements [Member]
Property, plant and equipment	[1]	37,265	13,779
Machinery and Equipment [Member]
Property, plant and equipment		$ 64,791	$ 45,333
[1]	Includes assets under capital leases acquired with Xcerra totaling $2.7 million as of December 29, 2018.

Note 1 - Summary of Significa_8

Note 1 - Summary of Significant Accounting Policies - Cumulative-effect Adjustments (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended																12 Months Ended
		Dec. 29, 2018		Sep. 29, 2018	[2]	Jun. 30, 2018	[2]	Mar. 31, 2018	[2]	Dec. 30, 2017		Sep. 30, 2017	[2]	Jul. 01, 2017	[2]	Apr. 01, 2017	[2]	Dec. 29, 2018		Dec. 30, 2017		Dec. 31, 2016	Dec. 31, 2017
Deferred profit		$ 6,896								$ 6,608								$ 6,896		$ 6,608			$ 5,350
Income taxes payable		11,055								2,159								11,055		2,159			2,360
Retained earnings		111,670	[1]							150,726								111,670	[1]	150,726			151,783
Net sales		170,637	[2],[3]	$ 86,164	[3]	$ 99,817	[3]	$ 95,150	[3]	84,090	[2],[3]	$ 93,651		$ 93,866		$ 81,097		451,768	[2],[3]	352,704		$ 282,084
Income tax provision																		631		2,244		2,747
Net loss		$ (56,997)	[2],[3]	$ 4,803		$ 11,648		$ 8,122		$ 6,895	[2],[3]	$ 8,755		$ 10,430		$ 6,763		$ (32,424)		$ 32,843		$ 3,039
Basic: (in dollars per share)		$ (1.40)	[2],[4]	$ 0.17	[4]	$ 0.40	[4]	$ 0.28	[4]	$ 0.24	[2],[3],[4]	$ 0.31	[4]	$ 0.38	[4]	$ 0.25	[4]	$ (1.01)	[4]	$ 1.18	[4]	$ 0.11
Diluted: (in dollars per share)		$ (1.40)	[2],[3],[4]	$ 0.16	[4]	$ 0.39	[4]	$ 0.28	[4]	$ 0.23	[2],[3],[4]	$ 0.30	[4]	$ 0.36	[4]	$ 0.24	[4]	$ (1.01)	[4]	$ 1.14	[4]	$ 0.11
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Deferred profit		$ 11,125																$ 11,125
Retained earnings	[1]	108,181																108,181
Net sales																		448,797
Income tax provision																		92
Net loss																		$ (34,856)
Basic: (in dollars per share)																		$ (1.10)
Diluted: (in dollars per share)																		$ (1.10)
Accounting Standards Update 2014-09 [Member]
Deferred profit																							(1,258)
Income taxes payable																							201
Retained earnings																							$ 1,057
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Deferred profit		(4,229)																$ (4,229)
Retained earnings	[1]	$ 3,489																3,489
Net sales																		2,971
Income tax provision																		539
Net loss																		$ 2,432
Basic: (in dollars per share)																		$ 0.08
Diluted: (in dollars per share)																		$ 0.08
[1]	Balance sheet line items include the cumulative-effect adjustment recorded on December 31, 2017.
[2]	All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.
[3]	We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.
[4]	The sum of the four quarters may not agree to the year total due to rounding or losses within a quarter and the inclusion or exclusion of common stock equivalents.

Note 1 - Summary of Significa_9

Note 1 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2018

[1],[2]

Sep. 29, 2018

[1],[2]

Jun. 30, 2018

[1],[2]

Mar. 31, 2018

[1],[2]

Dec. 30, 2017

[1],[2]

Sep. 30, 2017

[1]

Jul. 01, 2017

[1]

Apr. 01, 2017

[1]

Dec. 29, 2018

Dec. 30, 2017

Dec. 31, 2016

Net sales

$ 170,637

$ 86,164

$ 99,817

$ 95,150

$ 84,090

$ 93,651

$ 93,866

$ 81,097

$ 451,768

[1],[2]

$ 352,704

$ 282,084

Semiconductor Test and Inspection [Member]

Net sales

443,276

352,704

282,084

Semiconductor Test and Inspection [Member] | Systems [Member]

Net sales

249,514

197,454

Semiconductor Test and Inspection [Member] | Non-systems [Member]

Net sales

193,737

155,250

PCB Test [Member]

Net sales

8,492

PCB Test [Member] | Systems [Member]

Net sales

6,565

PCB Test [Member] | Non-systems [Member]

Net sales

$ 1,952

[1]

All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.

[2]

We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.

Note 2 - Business Acquisition_2

Note 2 - Business Acquisitions (Details Textual) $ / shares in Units, $ in Thousands	Oct. 01, 2018USD ($)$ / sharesshares	Jan. 04, 2017USD ($)	Dec. 29, 2018USD ($)	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)	[1]
Share Price | $ / shares	$ 25.10
Secured Term Loan Facility [Member]
Debt Instrument, Face Amount	$ 350,000
Debt Instrument, Amortization, Percentage of Principal Amount	0.25%
Debt Instrument, Prepayment Fee, Percentage	1.00%
Secured Term Loan Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.00%
Xcerra [Member]
Business Combination, Consideration Transferred, Total	$ 794,400
Business Combination, Number of Brands Acquired	4
Payments to Acquire Businesses, Gross	$ 160,500
Business Combination, Acquisition Related Costs			$ 9,800
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			94,400
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			40,000
Xcerra [Member] | Fair Value Adjustment to Inventory [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	$ 19,600
Xcerra [Member] | Elimination of deal-related costs [Member]
Business Combination, Acquisition Related Costs			12,000
Xcerra [Member] | Acquisition-related Costs [Member]
Business Combination, Acquisition Related Costs				$ 37,800
Xcerra [Member] | Severance and Other Separation Payments [Member]
Business Combination, Contingent Consideration, Liability, Total			6,900
Xcerra [Member] | Common Stock [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	11,776,149
Xcerra [Member] | Cohu RSUs [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	529,995
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned, Attributed to Pre-Merger Services	$ 800
Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]
Business Combination, Consideration Transferred, Total		$ 15,823
Payments to Acquire Businesses, Gross		$ 15,000
Business Combination, Contingent Consideration, Liability, Total			1,487	2,253	$ 823
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High			$ 3,000
Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member] | Selling, General and Administrative Expenses [Member]
Business Combination, Acquisition Related Costs				$ 400
[1]	Value recorded on inception of the liability as of the acquisition date.

Note 2 - Business Acquisition_3

Note 2 - Business Acquisitions - Purchase Price Allocation, Xcerra Acquisition (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Oct. 01, 2018	Dec. 30, 2017	Dec. 31, 2016
Goodwill	$ 242,127		$ 65,613	$ 58,849
Xcerra [Member]
Current assets, including cash received		$ 375,990
Property, plant and equipment		40,729
Other assets		2,109
Intangible assets		321,160
Goodwill		179,263
Total assets acquired		919,251
Liabilities assumed		(124,821)
Net assets acquired		$ 794,430

Note 2 - Business Acquisition_4

Note 2 - Business Acquisitions - Preliminary Allocation of Intangible Assets, Xcerra Acquisition (Details) - Xcerra [Member] $ in Thousands	Oct. 01, 2018USD ($)
Intangible assets, estimated fair value	$ 321,160
In-process Technology [Member]
Indefinite-lived intangible assets, estimated fair value	36,360
Developed Technology Rights [Member]
Finite-lived intangible assets, estimated fair value	$ 194,600
Finite-lived intangible assets, average useful life (Year)	7 years 292 days
Customer Relationships [Member]
Finite-lived intangible assets, estimated fair value	$ 65,890
Finite-lived intangible assets, average useful life (Year)	10 years 219 days
Order or Production Backlog [Member]
Finite-lived intangible assets, estimated fair value	$ 6,410
Finite-lived intangible assets, average useful life (Year)	292 days
Trade Names [Member]
Finite-lived intangible assets, estimated fair value	$ 16,800
Finite-lived intangible assets, average useful life (Year)	11 years
Off-Market Favorable Lease [Member]
Finite-lived intangible assets, estimated fair value	$ 1,100
Finite-lived intangible assets, average useful life (Year)	5 years 182 days

Note 2 - Business Acquisition_5

Note 2 - Business Acquisitions - Unaudited Pro Forma Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 29, 2018	[1],[2]	Sep. 29, 2018	[1]	Jun. 30, 2018	[1]	Mar. 31, 2018	[1]	Dec. 30, 2017	[1],[2]	Sep. 30, 2017	[1]	Jul. 01, 2017	[1]	Apr. 01, 2017	[1]	Dec. 29, 2018		Dec. 30, 2017	Dec. 31, 2016
Net sales	$ 170,637		$ 86,164	[2]	$ 99,817	[2]	$ 95,150	[2]	$ 84,090		$ 93,651		$ 93,866		$ 81,097		$ 451,768	[1],[2]	$ 352,704	$ 282,084
Net loss	$ (56,997)		$ 4,803		$ 11,648		$ 8,122		$ 6,895		$ 8,755		$ 10,430		$ 6,763		(32,424)		32,843	$ 3,039
Xcerra [Member]
Net sales, pro forma																	771,314		808,255
Net income (loss), pro forma																	$ 9,473		$ (29,545)
[1]	All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.
[2]	We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.

Note 2 - Business Acquisition_6

Note 2 - Business Acquisitions - Total Purchase Price (Details) - Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member] $ in Thousands	Jan. 04, 2017USD ($)
Cash paid to Kita shareholders	$ 15,000
Fair value of contingent consideration	823
Total purchase price	$ 15,823

Note 2 - Business Acquisition_7

Note 2 - Business Acquisitions - Fair Value of Contingent Consideration (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017		Dec. 31, 2016
Adjustments charged to expense	$ 657	$ 1,423
Adjustment to contingent consideration liability	657	1,423
Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]
Balance for contingent consideration	2,253	823	[1]
Settlement of contingent consideration	(1,500)
Adjustments charged to expense	657	1,423
Impact of currency exchange	77	7
Balance for contingent consideration	1,487	2,253		$ 823	[1]
Settlement of contingent consideration	(1,500)
Adjustment to contingent consideration liability	657	1,423
Impact of currency exchange	$ 77	$ 7
[1]	Value recorded on inception of the liability as of the acquisition date.

Note 2 - Business Acquisition_8

Note 2 - Business Acquisitions - Purchase Price Allocation, Kita Acquisition (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017	Jan. 04, 2017	Dec. 31, 2016
Goodwill	$ 242,127	$ 65,613		$ 58,849
Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]
Current assets, including cash received			$ 10,491
Property, plant and equipment			12,751
Other assets			2,397
Intangible assets			2,100
Goodwill			2,654
Total assets acquired			30,393
Liabilities assumed			(14,570)
Net assets acquired			$ 15,823

Note 2 - Business Acquisition_9

Note 2 - Business Acquisitions - Preliminary Allocation of Intangible Assets, Kita Acquisition (Details) - Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member] $ in Millions	Jan. 04, 2017USD ($)
Finite-lived intangible assets, estimated fair value	$ 2.1
Developed Technology Rights [Member]
Finite-lived intangible assets, estimated fair value	$ 0.7
Finite-lived intangible assets, average useful life (Year)	8 years
Customer Relationships [Member]
Finite-lived intangible assets, estimated fair value	$ 0.6
Finite-lived intangible assets, average useful life (Year)	4 years
Noncompete Agreements [Member]
Finite-lived intangible assets, estimated fair value	$ 0.3
Finite-lived intangible assets, average useful life (Year)	10 years
Order or Production Backlog [Member]
Finite-lived intangible assets, estimated fair value	$ 0.1
Finite-lived intangible assets, average useful life (Year)	1 year
Trade Names [Member]
Finite-lived intangible assets, estimated fair value	$ 0.4
Finite-lived intangible assets, average useful life (Year)	5 years

Note 3 - Goodwill and Purchas_3

Note 3 - Goodwill and Purchased Intangible Assets (Details Textual) $ in Thousands	3 Months Ended										12 Months Ended
	Dec. 29, 2018USD ($)	Dec. 29, 2018USD ($)	Dec. 29, 2018USD ($)	Sep. 29, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Jul. 01, 2017USD ($)	Apr. 01, 2017USD ($)	Dec. 29, 2018USD ($)	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Number of Reportable Segments	2	2									2
Amortization of Intangible Assets, Total			$ 11,600	$ 600	$ 700	$ 700	$ 700	$ 700	$ 600	$ 700	$ 17,197	$ 4,208	$ 6,903
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	$ 38,900	$ 38,900	38,900								38,900
Finite-Lived Intangible Assets, Amortization Expense, Year Two	37,100	37,100	37,100								37,100
Finite-Lived Intangible Assets, Amortization Expense, Year Three	33,800	33,800	33,800								33,800
Finite-Lived Intangible Assets, Amortization Expense, Year Four	33,700	33,700	33,700								33,700
Finite-Lived Intangible Assets, Amortization Expense, Year Five	33,400	33,400	33,400								33,400
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	105,800	105,800	105,800								105,800
In-process Technology [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill), Ending Balance	$ 36,300	$ 36,300	$ 36,300								$ 36,300

Note 3 - Goodwill and Purchas_4

Note 3 - Goodwill and Purchased Intangible Assets - Changes in Carrying Value of Goodwill (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 29, 2018	Dec. 30, 2017
Beginning balance		$ 65,613	$ 58,849
Additions		179,263	2,654
Impact of currency exchange		(2,749)	4,110
Ending balance		242,127	65,613
Semiconductor Test and Inspection [Member]
Beginning balance	[1]	65,613	58,849
Additions	[1]	157,661	2,654
Impact of currency exchange	[1]	(2,466)	4,110
Ending balance	[1]	220,808	65,613
PCB Test [Member]
Beginning balance
Additions		21,602
Impact of currency exchange		(283)
Ending balance		$ 21,319
[1]	After the acquisition of Xcerra on October 1, 2018 we report in two segments, Semiconductor Test & Inspection and PCB Test. Historical goodwill amounts would have been reported in our Semiconductor Test & Inspection segment and have been presented accordingly.

Note 3 - Goodwill and Purchas_5

Note 3 - Goodwill and Purchased Intangible Assets - Purchased Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Accumulated Amortization	$ 35,203	$ 18,464
Gross Carrying Amount, finite-lived and indefinite-lived intangible assets	317,857	35,212
Developed Technology Rights [Member]
Gross Carrying Amount, finite-lived intangible assets	214,266	20,780
Accumulated Amortization	$ 21,197	12,623
Remaining Useful Life (Year)	7 years 146 days
Customer Relationships [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 73,104	7,934
Accumulated Amortization	$ 7,378	4,838
Remaining Useful Life (Year)	10 years 36 days
Trade Names [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 22,701	6,185
Accumulated Amortization	$ 1,807	972
Remaining Useful Life (Year)	10 years 182 days
Order or Production Backlog [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 6,372
Accumulated Amortization	$ 4,696
Remaining Useful Life (Year)	182 days
Off-Market Favorable Lease [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 1,100
Accumulated Amortization	$ 62
Remaining Useful Life (Year)	5 years 109 days
Noncompete Agreements [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 314	313
Accumulated Amortization	$ 63	$ 31
Remaining Useful Life (Year)	8 years

Note 4 - Borrowings and Credi_3

Note 4 - Borrowings and Credit Agreements (Details Textual) $ in Thousands, SFr in Millions		Oct. 01, 2018USD ($)	Dec. 29, 2018USD ($)	Dec. 29, 2018CHF (SFr)	Dec. 30, 2017USD ($)
Long-term Debt, Total			$ 358,655
Long-term Debt, Current Maturities, Total	[1]		6,676		$ 4,388
Long-term Line of Credit, Total	[1]		3,115		3,108
Ismeca [Member]
Line of Credit Facility, Maximum Borrowing Capacity | SFr				SFr 2
Long-term Line of Credit, Total			$ 0		$ 0
Number of Available Lines of Credit			1	1
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 6,200
Long-term Line of Credit, Total			3,100
Secured Term Loan Facility [Member]
Debt Instrument, Face Amount		$ 350,000
Debt Instrument, Amortization, Percentage of Principal Amount		0.25%
Long-term Debt, Total			340,600
Long-term Debt, Current Maturities, Total			2,400
Long-term Debt, Fair Value			336,900
Secured Term Loan Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		3.00%
Kita Term Loans [Member]
Long-term Debt, Total			4,600
Long-term Debt, Current Maturities, Total			$ 900
Kita Term Loans [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage			0.05%	0.05%
Kita Term Loans [Member] | Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage			0.45%	0.45%
Xcerra Term Loan [Member]
Long-term Debt, Total			$ 1,800
Long-term Debt, Current Maturities, Total			$ 300
Debt Instrument, Interest Rate, Stated Percentage			2.35%	2.35%
Debt Instrument, Term			10 years
[1]	Excludes capital lease obligations, which are included in long-term and short-term debt in our consolidated balance sheet, as they were not material at December 29, 2018 and December 30, 2017.

Note 4 - Borrowings and Credi_4

Note 4 - Borrowings and Credit Agreements - Summary of Borrowings (Details) - USD ($) $ in Thousands		Dec. 29, 2018	Dec. 30, 2017
Lines of Credit	[1]	$ 3,115	$ 3,108
Total debt	[1]	358,655	8,963
Less: financing fees and discount	[1]	(8,551)
Less: current portion	[1]	(6,676)	(4,388)
Total long-term debt	[1]	343,428	4,575
Secured Term Loan Facility [Member]
Bank Term Loan under Credit Agreement	[1]	349,125
Less: current portion		(2,400)
Kita Term Loans [Member]
Bank Term Loan under Credit Agreement	[1]	4,576	5,855
Less: current portion		(900)
Xcerra [Member]
Bank Term Loan under Credit Agreement	[1]	$ 1,839
[1]	Excludes capital lease obligations, which are included in long-term and short-term debt in our consolidated balance sheet, as they were not material at December 29, 2018 and December 30, 2017.

Note 4 - Borrowings and Credi_5

Note 4 - Borrowings and Credit Agreements - Debt Principal Payments for the Next Five Years and Thereafter (Details) $ in Thousands	Dec. 29, 2018USD ($)
2019	$ 7,791
2020	4,195
2021	4,082
2022	4,082
2023	4,082
Thereafter	334,423
Total	$ 358,655

Note 5 - Restructuring Charge_2

Note 5 - Restructuring Charges (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Restructuring Charges, Total	$ 18,704
Integration Program [Member]
Restructuring Charges, Total	37,757
Integration Program [Member] | Employee Severance [Member]
Restructuring Charges, Total	17,791
Integration Program [Member] | Employee Severance [Member] | Executive Officers and Board of Directors of Xcerra [Member]
Restructuring Charges, Total	8,200
Integration Program [Member] | Severance and Other Separation Payments [Member]
Business Combination, Contingent Consideration, Liability, Total	$ 6,900

Note 5 - Restructuring Charge_3

Note 5 - Restructuring Charges - Charges Related to the Wind Down Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Restructuring charges, total	$ 18,704
Restructuring Charges, Total	18,704
Integration Program [Member]
Restructuring charges, total	37,757
Restructuring Charges, Total	37,757
Employee Severance [Member] | Integration Program [Member]
Restructuring charges, total	17,791
Accrued restructuring, beginning balance
Restructuring Charges, Total	17,791
Amounts paid or charged	(13,750)
Impact of currency exchange	(15)
Accrued restructuring, ending balance	4,026
Inventory Charges [Member] | Integration Program [Member]
Restructuring charges, total	19,053
Restructuring Charges, Total	19,053
Other Restructuring [Member] | Integration Program [Member]
Restructuring charges, total	913
Restructuring Charges, Total	$ 913

Note 6 - Employee Benefit Pla_3

Note 6 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 26, 2015
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	8.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 1,100,000	$ 600,000	$ 600,000
Deferred Compensation Liability, Current, Total	2,000,000	2,300,000
Cash Surrender Value of Life Insurance	$ 1,600,000	$ 2,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	0	0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 900,000	$ 10,100,000	$ 500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	2,300,000
Allocated Share-based Compensation Expense, Total	$ 10,053,000	$ 7,007,000	$ 7,143,000
Accounting Standards Update 2016-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption				$ 200,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	822,000	353,000	471,000
Restricted Stock Units (RSUs) [Member] | Xcerra Employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	529,995
Restricted Stock Units (RSUs) [Member] | Executive Officers and Board of Directors of Xcerra [Member]
Allocated Share-based Compensation Expense, Total	$ 8,200,000
Restricted Stock Units (RSUs) [Member] | Vesting Over One Year Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Restricted Stock Units (RSUs) [Member] | Vesting Over Two Year Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	2 years
Restricted Stock Units (RSUs) [Member] | Vesting Over Four Year Period [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Equity Based Performance Stock Units Granted in 2018, 2017, and 2016 [Member] | Vest on the Third Anniversary of Awards Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage	100.00%
Equity-based Performance Stock Units Granted in 2015 [Member] | Vest on the Second and Third Anniversary of Awards Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				50.00%
Restricted Stock Units (RSUs) and Performance Stock Units (PSUs) [Member]
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Total	$ 21,200,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition	2 years 146 days
Employee Stock Purchase Plan [Member]
Employee Stock Purchase Plan, Shares Reserved for Future Issuance	2,650,000
Percentage of Fair Value to Determine Price of Common Stock	85.00%
Stock Issued During Period, Shares, Employee Stock Purchase Plans	84,678	99,144	110,579
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	598,610
Equity Incentive Plan 2005 [Member]
Percentage of Fair Value to Determine Price of Common Stock	100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,198,058
Equity Incentive Plan 2005 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years
Equity Incentive Plan 2005 [Member] | Minimum [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year
Equity Incentive Plan 2005 [Member] | Maximum [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Postretirement Health Coverage [Member]
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	$ 100,000
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months	100,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Two	100,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Three	100,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Four	200,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	200,000
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter	900,000
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Total	$ 100,000	$ 100,000	$ 100,000
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	4.10%	3.40%	3.90%
Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year	8.80%
Defined Benefit Plan, Health Care Cost Trend Rate, Annual Rate of Change	0.60%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate	4.40%
Defined Benefit Plan, Year Health Care Cost Trend Rate Reaches Ultimate Trend Rate	2027
Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components	$ 14,000
Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components	12,000
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation	349,000
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation	298,000
Swiss Plan [Member]
Accumulated Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), after Tax	(2,700,000)	$ (3,100,000)
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year	800,000
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months	700,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Two	900,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Three	1,000,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Four	800,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	1,300,000
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter	5,900,000
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Total	$ 1,008,000	$ 986,000	$ 966,000
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	0.90%	0.70%
Swiss Plan [Member] | Debt Securities and Cash [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	67.00%
Swiss Plan [Member] | Real Estate Investments [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	16.00%
Swiss Plan [Member] | Alternative Investments [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	8.00%
Swiss Plan [Member] | Defined Benefit Plan, Equity Securities [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	9.00%

Note 6 - Employee Benefit Pla_4

Note 6 - Employee Benefit Plans - Net Periodic Benefit Cost of Swiss Plan (Details) - Swiss Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Service cost	$ 925	$ 907	$ 868
Interest cost	207	198	245
Expected return on assets	(124)	(119)	(147)
Net periodic costs	$ 1,008	$ 986	$ 966

Note 6 - Employee Benefit Pla_5

Note 6 - Employee Benefit Plans - Benefit Obligation, Fair Value of Plan Assets, Funded Status and Liability of Swiss Plan (Details) - Swiss Plan [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Benefit obligation at beginning of year	$ (30,512)	$ (27,499)
Service cost	(925)	(907)	$ (868)
Interest cost	(207)	(198)	(245)
Actuarial gain (loss)	708	(628)
Participant contributions	(816)	(789)
Benefits paid	1,079	743
Plan change	199
Foreign currency exchange adjustment	564	(1,234)
Benefit obligation at end of year	(29,910)	(30,512)	(27,499)
Fair value of plan assets at beginning of year	17,746	16,077
Return on assets, net of actuarial loss	114	112
Employer contributions	816	789
Participant contributions	816	789
Benefits paid	(1,079)	(743)
Foreign currency exchange adjustment	(325)	722
Fair value of plan assets at end of year	18,088	17,746	$ 16,077
Net liability at end of year	$ (11,822)	$ (12,766)

Note 6 - Employee Benefit Pla_6

Note 6 - Employee Benefit Plans - Weighted-average Actuarial Assumptions to Determine Benefit Obligation and Net Periodic Benefit Cost (Details) - Swiss Plan [Member]	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Discount rate	0.90%	0.70%
Compensation increase	1.80%	1.80%
Discount rate	0.70%	0.70%	1.00%
Rate of return on Assets	0.70%	0.70%	1.00%
Compensation increase	1.80%	1.50%	1.80%

Note 6 - Employee Benefit Pla_7

Note 6 - Employee Benefit Plans - Post-retirement Benefit Obligation to Funded Status and Liability (Details) - Postretirement Health Coverage [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Accumulated benefit obligation at beginning of year	$ 3,148	$ 2,490
Interest cost	105	95
Actuarial (gain) loss	(216)	677
Benefits paid	(157)	(114)
Accumulated benefit obligation at end of year	2,880	3,148
Plan assets at end of year
Funded status	$ (2,880)	$ (3,148)

Note 6 - Employee Benefit Pla_8

Note 6 - Employee Benefit Plans - Stock Option Activity Under Share-based Compensation Plans (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Outstanding, beginning of year (in shares)	472	1,641	1,965
Outstanding, weighted average exercise price, beginning of year (in dollars per share)	$ 10.20	$ 10.79	$ 11.25
Exercised (in shares)	(67)	(1,164)	(101)
Exercised, weighted average exercise price (in dollars per share)	$ 10.10	$ 10.98	$ 7.89
Cancelled (in shares)		(5)	(223)
Cancelled, weighted average exercise price (in dollars per share)		$ 20.73	$ 16.19
Outstanding, end of year (in shares)	405	472	1,641
Outstanding, weighted average exercise price, end of year (in dollars per share)	$ 10.22	$ 10.20	$ 10.79
Options exercisable at year end (in shares)	405	469	1,537
Options exercisable at year end, weighted average exercise price (in dollars per share)	$ 10.22	$ 10.20	$ 10.85

Note 6 - Employee Benefit Pla_9

Note 6 - Employee Benefit Plans - Stock Options Outstanding and Exercisable (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 26, 2015
Number Outstanding (in shares)	405	472	1,641	1,965
Options Outstanding, Weighted Average Remaining Life (Year)	3 years 219 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 10.22	$ 10.20	$ 10.79	$ 11.25
Options Exercisable (in shares)	405	469	1,537
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 10.22	$ 10.20	$ 10.85
Range 1 [Member]
Range of Exercise Prices, Lower (in dollars per share)	7.32
Range of Exercise Prices, Upper (in dollars per share)	$ 9,440
Number Outstanding (in shares)	225
Options Outstanding, Weighted Average Remaining Life (Year)	4 years
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9,350
Options Exercisable (in shares)	225
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.35
Range 2 [Member]
Range of Exercise Prices, Lower (in dollars per share)	9.45
Range of Exercise Prices, Upper (in dollars per share)	$ 10.54
Number Outstanding (in shares)	10
Options Outstanding, Weighted Average Remaining Life (Year)	3 years
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 10.54
Options Exercisable (in shares)	10
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 10.54
Range 3 [Member]
Range of Exercise Prices, Lower (in dollars per share)	10.55
Range of Exercise Prices, Upper (in dollars per share)	$ 15.89
Number Outstanding (in shares)	170
Options Outstanding, Weighted Average Remaining Life (Year)	3 years 73 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 11.34
Options Exercisable (in shares)	170
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 11.34

Note 6 - Employee Benefit Pl_10

Note 6 - Employee Benefit Plans - Restricted Stock Unit Activity Under Share-based Compensation Plans (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Outstanding, beginning of year, units (in shares)	981	1,083	1,078
Outstanding, beginning of year, wt. avg. (in dollars per share)	$ 12.50	$ 10.50	$ 9.93
Granted, units (in shares)	822	353	471
Granted, wt. avg. (in dollars per share)	$ 23.70	$ 15.95	$ 11.25
Released, units (in shares)	(500)	(409)	(409)
Released, wt. avg. (in dollars per share)	$ 13.10	$ 10.26	$ 9.90
Cancelled, units (in shares)	(38)	(46)	(57)
Cancelled, wt. avg. (in dollars per share)	$ 14.67	$ 11.85	$ 10.25
Outstanding, end of year, units (in shares)	1,265	981	1,083
Outstanding, end of year, wt. avg. (in dollars per share)	$ 19.48	$ 12.50	$ 10.50

Note 6 - Employee Benefit Pl_11

Note 6 - Employee Benefit Plans - Equity-based Performance Stock Units (Details)	12 Months Ended
	Dec. 29, 2018
Equity-based Performance Stock Units Granted in 2018 [Member]
Performance Criteria Period (Year)	3 years
Equity-based Performance Stock Units Granted in 2018 [Member] | Minimum [Member]
Range of Award	25.00%
Equity-based Performance Stock Units Granted in 2018 [Member] | Maximum [Member]
Range of Award	200.00%
Equity-based Performance Stock Units Granted in 2017 [Member]
Performance Criteria Period (Year)	3 years
Equity-based Performance Stock Units Granted in 2017 [Member] | Minimum [Member]
Range of Award	25.00%
Equity-based Performance Stock Units Granted in 2017 [Member] | Maximum [Member]
Range of Award	200.00%
Equity-based Performance Stock Units Granted in 2016 [Member]
Performance Criteria Period (Year)	3 years
Equity-based Performance Stock Units Granted in 2016 [Member] | Minimum [Member]
Range of Award	25.00%
Equity-based Performance Stock Units Granted in 2016 [Member] | Maximum [Member]
Range of Award	200.00%
Equity-based Performance Stock Units Granted in 2015 [Member]
Performance Criteria Period (Year)	2 years
Equity-based Performance Stock Units Granted in 2015 [Member] | Minimum [Member]
Range of Award	25.00%
Equity-based Performance Stock Units Granted in 2015 [Member] | Maximum [Member]
Range of Award	200.00%

Note 6 - Employee Benefit Pl_12

Note 6 - Employee Benefit Plans - Performance Based Stock Unit Activity Under Share-based Compensation Plans (Details) - Equity Based Performance Stock Units [Member] - $ / shares shares in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Outstanding, beginning of year, units (in shares)	334	403	376
Outstanding, beginning of year, wt. avg. (in dollars per share)	$ 14.31	$ 11.04	$ 10.80
Granted, units (in shares)	89	185	222
Granted, wt. avg. (in dollars per share)	$ 24.32	$ 17.60	$ 11.38
Released, units (in shares)	(41)	(186)	(172)
Released, wt. avg. (in dollars per share)	$ 9.92	$ 11.35	$ 11.27
Cancelled, units (in shares)	(42)	(68)	(23)
Cancelled, wt. avg. (in dollars per share)	$ 10.69	$ 11.94	$ 8.75
Outstanding, end of year, units (in shares)	340	334	403
Outstanding, end of year, wt. avg. (in dollars per share)	$ 17.89	$ 14.31	$ 11.04

Note 6 - Employee Benefit Pl_13

Note 6 - Employee Benefit Plans - Weighted-average Assumptions to Value Share-based Awards Granted (Details) - $ / shares	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Restricted Stock Units (RSUs) [Member]
Dividend yield	1.00%	1.40%	2.00%
Employee Stock Purchase Plan [Member]
Dividend yield	1.10%	1.40%	2.00%
Expected volatility	39.00%	33.30%	31.20%
Risk-free interest rate	1.70%	0.70%	0.30%
Expected term (Year)	182 days	182 days	182 days
Weighted-average grant date fair value per share (in dollars per share)	$ 5.90	$ 4.63	$ 2.82

Note 6 - Employee Benefit Pl_14

Note 6 - Employee Benefit Plans - Reported Share-based Compensation in Consolidated Financial Statements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Share-based compensation of continuing operations	$ 10,053	$ 7,007	$ 7,143
Income tax benefit	(993)	(530)	(269)
Total share-based compensation, net of tax	9,060	6,477	6,874
Cost of Sales [Member]
Share-based compensation of continuing operations	546	423	398
Research and Development Expense [Member]
Share-based compensation of continuing operations	1,717	1,054	1,292
Selling, General and Administrative Expenses [Member]
Share-based compensation of continuing operations	$ 7,790	$ 5,530	$ 5,453

Note 7 - Financial Instrument_3

Note 7 - Financial Instruments Measured at Fair Value (Details Textual) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value, Total	$ 0	$ 13,200

Note 7 - Financial Instrument_4

Note 7 - Financial Instruments Measured at Fair Value - Short-term Investments by Security Type (Details) - USD ($) $ in Thousands		Dec. 29, 2018	Dec. 30, 2017
Amortized Cost			$ 21,338
Gross Unrealized Gains			1
Gross Unrealized Losses	[1]		10
Short-term investments		$ 560	21,329
Debt Security, Government, Non-US [Member]
Amortized Cost		560	619
Gross Unrealized Gains
Gross Unrealized Losses	[1]
Short-term investments		$ 560	619
Corporate Debt Securities [Member]
Amortized Cost	[2]		12,784
Gross Unrealized Gains	[2]		1
Gross Unrealized Losses	[1],[2]		6
Short-term investments	[2]		12,779
US Treasury Securities [Member]
Amortized Cost			7,935
Gross Unrealized Gains
Gross Unrealized Losses	[1]		4
Short-term investments			$ 7,931
[1]	As of December 29, 2018, we had no investments with loss positions. As of December 30, 2017, the cost and fair value of investments with loss positions were approximately $13.2 million. We evaluated the nature of these investments, credit worthiness of the issuer and the duration of these impairments to determine if an other-than-temporary decline in fair value had occurred and concluded that these losses were temporary and we have the ability and intent to hold these investments to maturity.
[2]	Corporate debt securities include investments in financial and other corporate institutions. No single issuer represents a significant portion of the total corporate debt securities portfolio.

Note 7 - Financial Instrument_5

Note 7 - Financial Instruments Measured at Fair Value - Effective Maturities of Short-term Investments (Details) $ in Thousands	Dec. 29, 2018USD ($)
Due after one year through three years, amortized cost	$ 560
Due after one year through three years, fair value	$ 560

Note 7 - Financial Instrument_6

Note 7 - Financial Instruments Measured at Fair Value - Assets Measured at Fair Value on Recurring Basis (Details) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
	$ 165,020	$ 155,615
Debt Security, Government, Non-US [Member]
Short-term investments	560	619
Corporate Debt Securities [Member]
Short-term investments		22,014
US Treasury Securities [Member]
Short-term investments		8,431
US Government-sponsored Enterprises Debt Securities [Member]
Short-term investments		1,496
Cash [Member]
Cash and cash equivalents	144,696	100,850
Money Market Funds [Member]
Cash and cash equivalents	19,764	22,205
Fair Value, Inputs, Level 1 [Member]
	144,696	100,850
Fair Value, Inputs, Level 1 [Member] | Debt Security, Government, Non-US [Member]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Cash [Member]
Cash and cash equivalents	144,696	100,850
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Cash and cash equivalents
Fair Value, Inputs, Level 2 [Member]
	20,324	54,765
Fair Value, Inputs, Level 2 [Member] | Debt Security, Government, Non-US [Member]
Short-term investments	560	619
Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]
Short-term investments		22,014
Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]
Short-term investments		8,431
Fair Value, Inputs, Level 2 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Short-term investments		1,496
Fair Value, Inputs, Level 2 [Member] | Cash [Member]
Cash and cash equivalents
Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Cash and cash equivalents	19,764	22,205
Fair Value, Inputs, Level 3 [Member]
Fair Value, Inputs, Level 3 [Member] | Debt Security, Government, Non-US [Member]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | US Treasury Securities [Member]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | US Government-sponsored Enterprises Debt Securities [Member]
Short-term investments
Fair Value, Inputs, Level 3 [Member] | Money Market Funds [Member]
Cash and cash equivalents

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount	$ 5,100	$ 16,600
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability		(4,000)
Deferred Tax Assets, Valuation Allowance, Total	84,718	31,491
Increase (Decrease) of Net Income Due to Impact of Tax Holidays	$ 2,400	$ 2,800	$ 1,000
Increase (Decrease) of Earning Per Share Due To Impact Of Tax Holidays	$ 0.08	$ 0.10	$ 0.04
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 8,200	$ 4,300
Decrease in Unrecognized Tax Benefits is Reasonably Possible	2,700	600
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 1,500	1,100
Unrecognized Tax Benefits, Interest Expense, Net of Accrued Interest Reversed		$ (300)
Minimum [Member]
Collection Term Range	4 years
Maximum [Member]
Collection Term Range	10 years
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 244,200
Tax Credit Carryforward, Amount	$ 13,500
Open Tax Year	2014 2015 2016 2017 2018
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	$ 147,600
Tax Credit Carryforward, Amount	$ 53,500
Open Tax Year	2013 2014 2015 2016 2017 2018
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 12,700

Note 8 - Income Taxes - Compone

Note 8 - Income Taxes - Components of Provision (Benefit) for Income Taxes for Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
U.S. Federal		$ 12	$ 11
U.S. State	51	18	8
Foreign	8,787	6,005	3,793
Total current	8,838	6,035	3,812
U.S. Federal	56	(3,451)	91
U.S. State		(481)	47
Foreign	(8,263)	141	(1,203)
Total deferred	(8,207)	(3,791)	(1,065)
	$ 631	$ 2,244	$ 2,747

Note 8 - Income Taxes - Income

Note 8 - Income Taxes - Income (Loss) Before Income Taxes From Continuing Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Income (loss) from continuing operations, U.S.	$ (42,682)	$ 1,430	$ (13,420)
Income from continuing operations, Foreign	10,770	33,935	19,427
Income (loss) from continuing operations before taxes	$ (31,912)	$ 35,365	$ 6,007

Note 8 - Income Taxes - Compo_2

Note 8 - Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Inventory, receivable and warranty reserves	$ 12,560	$ 3,417
Net operating loss carryforwards	65,587	7,467
Tax credit carryforwards	34,251	14,724
Accrued employee benefits	5,134	4,796
Deferred profit and gain on facility sale	3,032	3,617
Stock-based compensation	2,108	1,897
Acquisition basis differences	1,158	1,606
Other	3,637	208
Gross deferred tax assets	127,467	37,732
Less valuation allowance	(84,718)	(31,491)
Total deferred tax assets	42,749	6,241
Depreciation and fixed asset related	3,156	120
Intangible assets and other acquisition basis differences	70,415	5,518
Unremitted earnings of foreign subsidiaries	5,257	2,002
Other		437
Total deferred tax liabilities	78,828	8,077
Net deferred tax liabilities	$ (36,079)	$ (1,836)

Note 8 - Income Taxes - Reconci

Note 8 - Income Taxes - Reconciliation of Income Tax Computed at U.S. Federal Statutory Tax Rate to Provision (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Tax provision at U.S. 21% statutory rate (35% in 2017 & 2016)	$ (6,702)	$ 12,378	$ 2,102
Impact of Tax Act, before reduction in valuation allowance	5,095	12,397
State income taxes, net of federal tax benefit	(663)	56	168
Settlements, adjustments and releases from statute expirations	(783)	(1,731)	(312)
Federal tax credits	(864)	(371)	(183)
Stock-based compensation	(838)	(2,801)	168
Executive compensation limited by Section 162(m)	3,456	246
Change in valuation allowance	(2,015)	(13,484)	2,430
Non-deductible transaction related costs	1,106	331	463
GILTI	3,531
Foreign rate differential	(435)	(4,866)	(2,378)
Other, net	(257)	89	289
	$ 631	$ 2,244	$ 2,747

Note 8 - Income Taxes - Recon_2

Note 8 - Income Taxes - Reconciliation of Income Tax Computed at U.S. Federal Statutory Tax Rate to Provision (Benefit) (Details) (Parentheticals)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
U.S. statutory rate	21.00%	35.00%	35.00%

Note 8 - Income Taxes - Recon_3

Note 8 - Income Taxes - Reconciliation of Gross Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Balance at beginning of year	$ 10,321	$ 10,075	$ 10,444
Gross additions for tax positions of current year	524	200	125
Gross additions for tax positions of prior years	191	58	58
Reductions due to lapse of the statute of limitations	(645)	(1,148)	(446)
Foreign exchange rate impact	(42)		(106)
Foreign exchange rate impact		236
Balance at end of year	34,701	10,321	10,075
Xcerra and Kita [Member]
Gross additions related to Xcerra and Kita acquisitions	$ 24,352	$ 900

Note 9 - Segment and Geograph_3

Note 9 - Segment and Geographic Information (Details Textual)	3 Months Ended		12 Months Ended
	Dec. 29, 2018	Dec. 29, 2018	Dec. 29, 2018
Number of Operating Segments		4	4
Number of Reportable Segments	2	2	2

Note 9 - Segment and Geograph_4

Note 9 - Segment and Geographic Information - Summary of Current Segments (Details) - USD ($) $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 29, 2018		Sep. 29, 2018		Jun. 30, 2018		Mar. 31, 2018		Dec. 30, 2017		Sep. 30, 2017		Jul. 01, 2017		Apr. 01, 2017		Dec. 29, 2018		Dec. 30, 2017	Dec. 31, 2016
Net sales by segment:
Net sales	$ 170,637	[1],[2]	$ 86,164	[1],[2]	$ 99,817	[1],[2]	$ 95,150	[1],[2]	$ 84,090	[1],[2]	$ 93,651	[1]	$ 93,866	[1]	$ 81,097	[1]	$ 451,768	[1],[2]	$ 352,704	$ 282,084
Segment profit (loss) before tax:
Profit (loss) for reportable segments																	(2,665)		42,535	13,516
Interest expense																	(4,977)		(54)
Interest income																	1,187		671	342
Income (loss) from continuing operations before taxes																	(31,912)		35,365	6,007
Depreciation and amortization by segment deducted in arriving at profit (loss):
Depreciation																	8,850		4,987	3,509
Amortization of Intangible Assets, Total	11,600		$ 600		$ 700		$ 700		700		$ 700		$ 600		$ 700		17,197		4,208	6,903
Total depreciation and amortization for reportable segments																	26,047		9,195	10,412
Capital expenditures																	4,967		6,093	3,452
Total assets by segment:
Total assets for reportable segments	1,134,002								420,457								1,134,002		420,457	345,512
Discontinued operations	3,820																3,820
Corporate, Non-Segment [Member]
Segment profit (loss) before tax:
Corporate expenses																	(25,457)		(7,787)	(7,851)
Total assets by segment:
Total assets for reportable segments	34,367								52,299								34,367		52,299	54,004
Semiconductor Test and Inspection [Member]
Net sales by segment:
Net sales																	443,276		352,704	282,084
Segment profit (loss) before tax:
Profit (loss) for reportable segments																	2,489		42,535	13,516
Depreciation and amortization by segment deducted in arriving at profit (loss):
Depreciation																	8,636		4,987	3,509
Capital expenditures																	4,957		6,093	3,452
Total assets by segment:
Total assets for reportable segments	1,038,053								368,158								1,038,053		368,158	291,508
PCB Test [Member]
Net sales by segment:
Net sales																	8,492
Segment profit (loss) before tax:
Profit (loss) for reportable segments																	(5,154)
Depreciation and amortization by segment deducted in arriving at profit (loss):
Depreciation																	214
Capital expenditures																	10
Total assets by segment:
Total assets for reportable segments	57,762																57,762
Semiconductor Test and Inspection and PCB Test [Member]
Total assets by segment:
Total assets for reportable segments	$ 1,095,815								$ 368,158								$ 1,095,815		$ 368,158	$ 291,508
[1]	All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.
[2]	We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.

Note 9 - Segment and Geograph_5

Note 9 - Segment and Geographic Information - Customers Comprising 10% of Consolidated Sales (Details) - Semiconductor Equipment [Member] - Sales Revenue, Net [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Intel [Member]
Net sales percentage	11.20%	17.20%
NXP Semiconductors N.V. [Member]
Net sales percentage	15.90%	13.70%

Note 9 - Segment and Geograph_6

Note 9 - Segment and Geographic Information - Summary of Net Sales to Customers, Attributed to Countries (Details) - USD ($) $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 29, 2018	[1],[2]	Sep. 29, 2018	[1],[2]	Jun. 30, 2018	[1],[2]	Mar. 31, 2018	[1],[2]	Dec. 30, 2017	[1],[2]	Sep. 30, 2017	[1]	Jul. 01, 2017	[1]	Apr. 01, 2017	[1]	Dec. 29, 2018		Dec. 30, 2017	Dec. 31, 2016
Net sales	$ 170,637		$ 86,164		$ 99,817		$ 95,150		$ 84,090		$ 93,651		$ 93,866		$ 81,097		$ 451,768	[1],[2]	$ 352,704	$ 282,084
CHINA
Net sales																	90,255		82,474	60,291
Malaysia [Member]
Net sales																	61,793		80,102	85,956
UNITED STATES
Net sales																	61,177		38,729	35,204
PHILIPPINES
Net sales																	46,421		26,268	16,922
Rest of the World [Member]
Net sales																	$ 192,122		$ 125,131	$ 83,711
[1]	All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.
[2]	We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.

Note 9 - Segment and Geograph_7

Note 9 - Segment and Geographic Information - Summary of Property, Plant and Equipment and Other Long Lived Assets in Geographical Area (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Property plant and equipment, net	$ 74,332	$ 34,172
Goodwill and other intangible assets	561,088	82,361
GERMANY
Property plant and equipment, net	21,655	7,485
Goodwill and other intangible assets	249,605	30,546
UNITED STATES
Property plant and equipment, net	20,417	3,064
Goodwill and other intangible assets	228,022	17,242
JAPAN
Property plant and equipment, net	11,905	12,137
Goodwill and other intangible assets	4,138	4,491
Malaysia [Member]
Property plant and equipment, net	10,535	4,622
Goodwill and other intangible assets	43,569	7,078
PHILIPPINES
Property plant and equipment, net	5,842	5,808
Rest of the World [Member]
Property plant and equipment, net	3,978	1,056
Goodwill and other intangible assets	8,977	996
SINGAPORE
Goodwill and other intangible assets	15,173	6,558
SWITZERLAND
Goodwill and other intangible assets	$ 11,604	$ 15,450

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Operating Leases, Rent Expense, Total	$ 4.8	$ 3.6	$ 4.4
Capital Lease Obligations, Total	$ 1.4

Note 10 - Commitments and Con_4

Note 10 - Commitments and Contingencies - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 29, 2018USD ($)	[1]
2019	$ 7,879
2020	7,599
2021	5,056
2022	4,006
2023	3,562
Thereafter	11,211
Total	$ 39,313
[1]	Includes capital lease obligations totaling $1.4 million, which were not material and therefore, did not warrant separate disclosure.

Note 11 - Guarantees (Details T

Note 11 - Guarantees (Details Textual) - USD ($) $ in Millions	Dec. 29, 2018	Dec. 30, 2017
Non-current Other Accrued Liabilities [Member]
Product Warranty Accrual, Noncurrent	$ 0.2	$ 0.6

Note 11 - Guarantees - Changes

Note 11 - Guarantees - Changes in Accrued Warranty (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Beginning balance	$ 4,849	$ 4,350	$ 4,886
Warranty accruals	7,154	6,765	6,088
Warranty payments	(8,358)	(6,316)	(6,624)
Warranty liability assumed	4,369	50
Ending balance	$ 8,014	$ 4,849	$ 4,350

Note 12 - Discontinued Operat_3

Note 12 - Discontinued Operations (Details Textual) - Broadcast Microwave Services, Inc. (“BMS”) [Member] $ in Millions	12 Months Ended
	Dec. 26, 2015USD ($)
Proceeds from Divestiture of Businesses	$ 4.9
Disposal Group, Including Discontinued Operation, Contingent Consideration	$ 2.5

Note 12 - Discontinued Operat_4

Note 12 - Discontinued Operations - Balance Sheet Information for Fixture Services Business (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Cash	$ 461
Total current assets	3,741
Discontinued operations	3,820
Total current liabilities	518
Xcerra [Member] | Discontinued Operations, Held-for-sale [Member]
Cash	461
Accounts receivable, net	1,718
Inventories	1,388
Other current assets	174
Total current assets	3,741
Property, plant and equipment, net	66
Other noncurrent assets	13
Discontinued operations	3,820
Other accrued current liabilities	518
Total current liabilities	518
Total liabilities	$ 518

Note 12 - Discontinued Operat_5

Note 12 - Discontinued Operations - Summary of Operating Results (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Income (loss), net of tax	$ 119	$ (278)	$ (221)
Broadcast Microwave Services, Inc. (“BMS”) [Member]
Net sales	1,593
Operating income	157
Loss from sale of BMS		(278)	(221)
Income (loss) before taxes	157	(278)	(221)
Income tax provision	38
Income (loss), net of tax	$ 119	$ (278)	$ (221)

Note 13 - Accumulated Other C_3

Note 13 - Accumulated Other Comprehensive Loss - Components of Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 31, 2016
Foreign currency translation adjustments, before tax	$ (8,905)	$ 11,345	$ (5,789)
Foreign currency translation adjustments, tax
Foreign currency translation adjustments, net of tax	(8,905)	11,345	(5,789)	$ (5,789)
Adjustments related to postretirement benefits, before tax	865	(1,369)	(429)
Adjustments related to postretirement benefits, tax	(60)	121	113
Adjustments related to postretirement benefits, net of tax	805	(1,248)	(316)	(316)
Change in unrealized gain/loss on investments, before tax	7	(2)	(5)
Change in unrealized gain/loss on investments, tax
Change in unrealized gain/loss on investments, net of tax	7	(2)	(5)	$ (5)
Other comprehensive income (loss), before tax	(8,033)	9,974	(6,223)
Other comprehensive income (loss), tax	(60)	121	113
Other comprehensive income (loss), net of tax	$ (8,093)	$ 10,095	$ (6,110)

Note 13 - Accumulated Other C_4

Note 13 - Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss, Net of Tax (Details) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Accumulated net currency translation adjustments	$ (22,676)	$ (13,771)
Accumulated net adjustments related to postretirement benefits	(3,204)	(4,009)
Accumulated net unrealized gain/loss on investments		(7)
Total accumulated other comprehensive loss	$ (25,880)	$ (17,787)

Note 14 - Related Party Trans_2

Note 14 - Related Party Transactions (Details Textual) $ in Thousands	12 Months Ended
	Dec. 29, 2018USD ($)
FTZ [Member]
Related Party Transaction, Purchases from Related Party	$ 2,018,000
ETZ [Member]
Related Party Transaction, Purchases from Related Party	$ 0
Blackrock [Member]
Ownership Percentage of the Company	14.60%

Note 15 - Quarterly Financial_3

Note 15 - Quarterly Financial Data (Unaudited) (Details Textual) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Restructuring Charges, Total									$ 18,704
Inventory Write-down									9,400
Amortization of Intangible Assets, Total	$ 11,600	$ 600	$ 700	$ 700	$ 700	$ 700	$ 600	$ 700	$ 17,197	$ 4,208	$ 6,903
Xcerra [Member]
Restructuring Charges, Total	37,800
Inventory Write-down	19,100
Severance Costs	17,800
Other Restructuring Costs	900
Amortization of Intangible Assets, Total	$ 13,100

Note 15 - Quarterly Financial_4

Note 15 - Quarterly Financial Data (Unaudited) - Summary of Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 29, 2018		Sep. 29, 2018		Jun. 30, 2018		Mar. 31, 2018	[1]	Dec. 30, 2017	[1],[2]	Sep. 30, 2017	[1]	Jul. 01, 2017	[1]	Apr. 01, 2017	[1]	Dec. 29, 2018		Dec. 30, 2017		Dec. 31, 2016
Net sales	$ 170,637	[1],[2]	$ 86,164	[1],[2]	$ 99,817	[1],[2]	$ 95,150	[2]	$ 84,090		$ 93,651		$ 93,866		$ 81,097		$ 451,768	[1],[2]	$ 352,704		$ 282,084
Cost of sales (c):	128,718	[1],[2],[3]	51,142	[1],[2],[3]	57,677	[1],[2],[3]	54,923	[2],[3]	48,993	[3]	56,065	[3]	56,166	[3]	48,073	[3]	292,460	[1],[2],[3],[4]	209,297	[3],[4]	182,086	[4]
Income (loss) from continuing operations	(57,116)	[1],[2]	4,803	[1]	11,648	[1]	8,122		6,895		8,755		10,708		6,763		(32,543)		33,121		3,260
Net income (loss)	(56,997)	[1],[2]	4,803	[1]	11,648	[1]	8,122		6,895		8,755		10,430		6,763		(32,424)		32,843		3,039
Net income (loss) attributable to Cohu	$ (56,754)	[1],[2]	$ 4,803	[1]	$ 11,648	[1]	$ 8,122		$ 6,895		$ 8,755		$ 10,430		$ 6,763		$ (32,181)		$ 32,843		$ 3,039
Income (loss) from continuing operations (in dollars per share)	$ (1.40)	[5]	$ 0.17	[5]	$ 0.40	[5]	$ 0.28	[5]	$ 0.24	[5]	$ 0.31	[5]	$ 0.39	[5]	$ 0.25	[5]	$ (1.02)	[5]	$ 1.19	[5]	$ 0.12
Net income (loss) (in dollars per share)	(1.40)	[1],[5]	0.17	[1],[5]	0.40	[1],[5]	0.28	[5]	0.24	[5]	0.31	[5]	0.38	[5]	0.25	[5]	(1.01)	[5]	1.18	[5]	0.11
Income (loss) from continuing operations before non-controlling interest (in dollars per share)	(1.40)	[1],[2],[5]	0.16	[1],[5]	0.39	[1],[5]	0.28	[5]	0.23	[5]	0.30	[5]	0.37	[5]	0.24	[5]	(1.02)	[5]	1.15	[5]	0.12
Net income (loss) attributable to Cohu (in dollars per share)	$ (1.40)	[1],[2],[5]	$ 0.16	[1],[5]	$ 0.39	[1],[5]	$ 0.28	[5]	$ 0.23	[5]	$ 0.30	[5]	$ 0.36	[5]	$ 0.24	[5]	$ (1.01)	[5]	$ 1.14	[5]	$ 0.11
[1]	All quarters presented above were comprised of 13 weeks, except for the first quarter ended March 25, 2017, and the third quarter ended September 30, 2017, which were comprised of 12 and 14 weeks, respectively.
[2]	We acquired Xcerra on October 1, 2018. The results of Xcerra have been included in our results of operations from the date of acquisition. See Note 2, "Business Acquisitions" for additional information regarding this transaction. Total operating expenses in the fourth quarter of 2018 include charges related to the acquisition of Xcerra as follows - $37.8 million in restructuring charges comprised of $19.1 million of inventory end-of-manufacturing write-downs related to one of Xcerra's products, employee severance costs of $17.8 million and $0.9 million for other restructuring costs. We also recorded $13.1 million for the amortization of acquisition-related intangibles.
[3]	Cost of sales is shown exclusive of the amortization of purchased intangible assets. Historically we have included the impact of the amortization of purchased intangible assets in cost of sales but have elected to show it separately on the face of our statement of operations. As a result, cost of sales amounts for 2017 and the first three quarters of 2018 have been adjusted to reflect this change. Amortization of purchased intangible amounts excluded from cost of sales were $0.87 million, $0.6 million, $0.7 million, and $0.7 million in the first, second, third, and fourth quarters of 2017, respectively, and $0.7 million, $0.7 million, $0.6 million, and $11.6 million in the first, second, third, and fourth quarters of 2018, respectively. See Note 1 "Summary of Significant Accounting Policies" for additional information on the reclassifications.
[4]	Excludes amortization of $13,586, $2,689, and $5,170 for the years ended December 29, 2018, December 30, 2017, and December 31, 2016, respectively.
[5]	The sum of the four quarters may not agree to the year total due to rounding or losses within a quarter and the inclusion or exclusion of common stock equivalents.

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance, beginning of year	$ 200	$ 81	$ 71
Additions (reductions) not charged to expense	(20)	174	(4)	[1]
Additions (reduction) charged (credited) to expense	(109)	6	13
Deductions/write-offs	31	61	(1)
Balance, end of year	40	200	81
SEC Schedule, 12-09, Reserve, Inventory [Member]
Balance, beginning of year	17,362	21,485	26,653
Additions (reductions) not charged to expense	(300)	(1,165)	1,789	[2]
Additions (reduction) charged (credited) to expense	10,783	1,148	1,125
Deductions/write-offs	3,907	4,106	8,082
Balance, end of year	$ 23,938	$ 17,362	$ 21,485
[1]	Changes in reserve balances resulting from foreign currency impact.
[2]	Changes in reserve balances resulting from foreign currency impact and reclassifications from other reserves.