Cohu (COHU) 10-K 10 Mar 20 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2019	Feb. 27, 2020	Jun. 28, 2019
Document Information [Line Items]
Entity Registrant Name	COHU INC
Entity Central Index Key	0000021535
Trading Symbol	cohu
Current Fiscal Year End Date	--12-28
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 Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		41,452,753
Entity Public Float			$ 624
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 28, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, $1.00 par value

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Current assets:
Cash and cash equivalents	$ 155,194	$ 164,460
Short-term investments	904	560
Accounts receivable, net	127,921	149,276
Inventories	130,706	139,314
Prepaid expenses	17,483	26,206
Other current assets	3,158	1,682
Assets held for sale	827
Current assets of discontinued operations (Note 13)	3,503	3,741
Total current assets	439,696	485,239
Property plant and equipment, net	70,912	74,332
Goodwill	238,669	242,127
Intangible assets, net	275,019	318,961
Other assets	20,030	13,264
Operating lease right of use assets	33,269
Noncurrent assets of discontinued operations (Note 13)	115	79
	1,077,710	1,134,002
Current liabilities:
Short-term borrowings	3,195	3,115
Current installments of long-term debt	3,322	3,672
Accounts payable	48,697	48,117
Accrued compensation and benefits	23,741	29,402
Accrued warranty	5,893	7,769
Deferred profit	7,645	6,896
Income taxes payable	3,894	11,055
Other accrued liabilities	51,899	50,045
Current liabilities of discontinued operations (Note 13)	599	518
Total current liabilities	148,885	160,589
Long-term debt	346,518	346,041
Deferred income taxes	31,310	38,942
Long-term lease liabilities	28,877
Accrued retirement benefits	21,930	19,740
Noncurrent deferred gain on sale of facility		8,776
Noncurrent income tax liabilities	8,438	9,711
Other accrued liabilities	8,656	4,259
Noncurrent liabilities of discontinued operations (Note 13)	24
Stockholders' equity:
Preferred stock, $1 par value; 1,000 shares authorized, none issued
Common stock, $1 par value; 60,000 shares authorized, 41,395 shares issued and outstanding in 2019 and 40,763 shares in 2018	41,395	40,763
Paid-in capital	433,190	419,690
Retained earnings	42,517	111,670
Accumulated other comprehensive loss	(34,030)	(25,880)
Total Cohu stockholders' equity	483,072	546,243
Noncontrolling interest		(299)
Total equity	483,072	545,944
	$ 1,077,710	$ 1,134,002

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares shares in Thousands	Dec. 28, 2019	Dec. 29, 2018
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)	41,395	40,763
Common stock, shares outstanding (in shares)	41,395	40,763

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net sales		$ 583,329	$ 451,768	$ 352,704
Cost and expenses:
Cost of sales (1)	[1]	353,500	292,460	209,297
Research and development		86,147	56,434	40,737
Selling, general and administrative		142,936	96,754	60,737
Amortization of purchased intangible assets		39,590	17,197	4,208
Restructuring charges (Note 5)		13,484	18,704
		635,657	481,549	314,979
Income (loss) from operations		(52,328)	(29,781)	37,725
Other (expense) income:
Interest expense		(20,556)	(4,977)	(54)
Interest income		764	1,187	671
Foreign transaction gain (loss) and other		43	1,659	(2,977)
Income (loss) from continuing operations before taxes		(72,077)	(31,912)	35,365
Income tax provision (benefit)		(3,082)	631	2,244
Income (loss) from continuing operations		(68,995)	(32,543)	33,121
Income (loss) from discontinued operations, net of tax		(697)	119	(278)
Net income (loss)		(69,692)	(32,424)	32,843
Net income (loss) attributable to noncontrolling interest		8	(243)
Net income (loss) attributable to Cohu		$ (69,700)	$ (32,181)	$ 32,843
Weighted average shares used in computing income (loss) per share:
Basic (in shares)		41,159	31,776	27,836
Diluted (in shares)		41,159	31,776	28,916
Basic:
Income (loss) from continuing operations before non-controlling interest (in dollars per share)		$ (1.68)	$ (1.02)	$ 1.19
Income (loss) from discontinued operations (in dollars per share)	[1]	(0.01)	0	(0.01)
Net income (loss) attributable to noncontrolling interest (in dollars per share)		0	(0.01)
Net income (loss) attributable to Cohu (in dollars per share)		(1.69)	(1.01)	1.18
Diluted:
Income (loss) from continuing operations before non-controlling interest (in dollars per share)		(1.68)	(1.02)	1.15
Income (loss) from discontinued operations (in dollars per share)	[1]	(0.01)	0	(0.01)
Net income (loss) attributable to noncontrolling interest (in dollars per share)		0	(0.01)
Net income (loss) attributable to Cohu (in dollars per share)		$ (1.69)	$ (1.01)	$ 1.14
[1]	Excludes amortization of $30,126, $13,586, and $2,689 for the years ended December 28, 2019, December 29, 2018, and December 30, 2017, respectively.

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Cost of sales, Amortization	$ 30,126	$ 13,586	$ 2,689

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net income (loss)	$ (69,692)	$ (32,424)	$ 32,843
Net income (loss) attributable to noncontrolling interest	8	(243)
Net income (loss) attributable to Cohu	(69,700)	(32,181)	32,843
Foreign currency translation adjustments, net of tax	(7,522)	(8,905)	11,345
Adjustments related to postretirement benefits	(628)	805	(1,248)
Change in unrealized gain/loss on investments, net of tax		7	(2)
Other comprehensive income (loss), net of tax	(8,150)	(8,093)	10,095
Other comprehensive income (loss) attributable to noncontrolling interest	(4)	(5)
Other comprehensive income (loss) attributable to Cohu	(8,146)	(8,088)	10,095
Comprehensive income (loss)	(77,842)	(40,517)	42,938
Comprehensive income (loss) attributable to noncontrolling interest	4	(248)
Comprehensive income (loss) attributable to Cohu	$ (77,846)	$ (40,269)	$ 42,938

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
Balance at Dec. 31, 2016		$ 26,842	$ 111,950	$ 124,559	$ (27,882)		$ 235,469
Net income (loss)				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
Balance at Dec. 30, 2017		28,489	127,663	150,726	(17,787)		289,091
Net income (loss)				(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, a | Adjustments for New Accounting Principle, Early Adoption [Member]	[1]			1,057			1,057
Noncontrolling interest						(299)	(299)
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
Net income (loss)				(69,692)			(69,692)
Changes in cumulative translation adjustment					(7,522)	(4)	(7,526)
Adjustments related to postretirement benefits, net of tax					(628)		(628)
Changes in unrealized gains and losses on investments, net of tax
Cash dividends - $0.24 per share				(9,866)			(9,866)
Exercise of stock options		42	367				409
Shares issued under ESPP		187	2,159				2,346
Shares issued for restricted stock units vested		599	(599)
Repurchase and retirement of stock		(196)	(2,575)				(2,771)
Share-based compensation expense			14,148				14,148
Cumulative effect of accounting change, a | Adjustments for New Accounting Principle, Early Adoption [Member]	[2]			10,352			10,352
Noncontrolling interest				53		(53)
Divestiture of interest in consolidated entity						356	356
Balance at Dec. 28, 2019		$ 41,395	$ 433,190	$ 42,517	$ (34,030)		$ 483,072
[1]	Cumulative effect of accounting change relates to our adoption of ASU 2014-09.
[2]	Cumulative effect of accounting change relates to our adoption of ASU 2016-02. 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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
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. 28, 2019USD ($)	Dec. 29, 2018USD ($)	Dec. 30, 2017USD ($)
Cash flows from operating activities:
Net income (loss) attributable to Cohu	$ (69,700)	$ (32,181)	$ 32,843
Net income (loss) from noncontrolling interest	8	(243)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Loss on impairment and disposal of segments held for sale (Note 13)	1,138		278
Interest capitalized associated with cloud computing implementation	(168)
Gain on divestiture of consolidated entity	(149)
Depreciation and amortization	58,871	26,047	9,195
Share-based compensation expense including restructuring charges	14,148	18,279	7,007
Amortization of inventory step-up and inventory related charges	8,347	24,179	1,404
Amortization of debt discounts and issuance costs	1,110
Accrued retiree benefits	1,017	(560)	322
Deferred income taxes	(5,385)	(8,207)	(3,791)
Adjustment to contingent consideration liability		657	1,423
Changes in other assets	(3,044)	(2,961)	1,501
(Gain) loss on disposal of fixed assets	173	293	(42)
Changes in other accrued liabilities	5,348	198	979
Changes in current assets and liabilities, excluding effects from acquisitions and divestitures:
Accounts receivable	21,150	5,785	(3,259)
Inventories	26	2,043	(12,196)
Accrued compensation, warranty and other liabilities	2,143	3,985	937
Accounts payable	(3,122)	(7,103)	4,157
Deferred profit	997	37	(442)
Other current assets	(5,996)	148	952
Income taxes payable	(10,719)	4,041	(1,518)
Operating lease right-of-use assets	7,159
Current and long-term operating lease liabilities	(6,083)
Net cash provided by operating activities	17,269	34,437	39,750
Cash flows from investing activities, excluding effects from acquisitions and divestitures:
Purchases of property, plant and equipment	(18,000)	(4,967)	(6,093)
Net cash received from sale of land, facility and assets	1,767	1,005	104
Purchases of short-term investments	(315)	(38,700)	(37,010)
Sales and maturities of short-term investments		59,469	47,671
Net cash used in investing activities	(16,548)	(322,308)	(7,044)
Cash flows from financing activities:
Cash dividends paid	(9,827)	(6,949)	(6,577)
Proceeds from construction loan	5,477
Repayments of long-term debt	(3,817)	(2,323)	(1,631)
Issuance (repurchases) of common stock, net including awards settled in cash	(16)	(8,978)	10,353
Proceeds from Term B Loan		348,250
Payment of debt issuance costs		(7,072)
Payment of contingent consideration		(823)
Net cash provided by (used in) financing activities	(8,183)	322,105	2,145
Effect of exchange rate changes on cash and cash equivalents	(1,529)	(3,599)	3,390
Net increase (decrease) in cash and cash equivalents	(8,991)	30,635	38,241
Cash and cash equivalents at beginning of year	164,921	134,286	96,045
Cash and cash equivalents at end of year	155,930	164,921	134,286
Cash held by discontinued operations (Note 13)	(736)	(461)
Cash and cash equivalents at end of year from continuing operations	155,194	164,460	134,286
Supplemental disclosure of cash flow information:
Cash paid during the year for income taxes	14,942	6,243	7,094
Cash paid for interest	14,846	4,977
Dividends declared but not yet paid	2,484	2,445	1,705
Property, plant and equipment purchases included in accounts payable	1,601	599	260
Inventory capitalized as capital assets	300	857	190
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]
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. 28, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	1. Basis of Presentation 810, Consolidation 810” On December 28, 2019, 20% no no $0.1 December 28, 2019. All significant consolidated transactions and balances have been eliminated in consolidation. 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 28, 2019, 52 December 29, 2018, December 30, 2017, 52 Principles of Consolidation for Variable Interest Entities 810 10 15 December 28, 2019, one Discontinued Operations not February 2020. December 28, 2019. 13, Income (Loss ) Per Share December 28, 2019, December 29, 2018 December 30, 2017, 422,000, 146,000 77,000 The following table reconciles the denominators used in computing basic and diluted income (loss) per share: (in thousands) 2019 2018 2017 Weighted average common shares outstanding 41,159 31,776 27,836 Effect of dilutive stock options and restricted stock units - - 1,080 41,159 31,776 28,916 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, which were insignificant at December 28, 2019 December 29, 2018. December 28, 2019, may Inventories first first $4.8 2019. $0.7 $10.8 2018. $9.4 2017 $1.1 Inventories by category were as follows (in thousands) December 28, December 29, 2019 2018 Raw materials and purchased parts $ 69,665 $ 60,112 Work in process 46,591 57,953 Finished goods 14,450 21,249 Total inventories $ 130,706 $ 139,314 Assets Held for Sale – first 2020 December 28, 2019. Property, Plant and Equipment thirty forty five fifteen three ten not Property, plant and equipment, at cost, consisted of the following (in thousands) December 28, December 29, 2019 2018 Land and land improvements (1) $ 11,659 $ 11,905 Buildings and building improvements (1) 41,474 37,265 Machinery and equipment 61,006 64,791 114,139 113,961 Less accumulated depreciation and amortization (43,227 ) (39,629 ) Property, plant and equipment, net $ 70,912 $ 74,332 ( 1 Includes assets under financing leases acquired with Xcerra totaling $2.6 $2.7 December 28, 2019 December 29, 2018, On December 9, 2019, €1.1 no June 30, 2020. Depreciation expense was $19.3 2019, $8.8 2018 $5.0 2017. 2019 Cloud Computing Implementation Costs 2018 15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350 40 Total unamortized capitalized cloud computing implementation costs totaled $10.3 December 28, 2019 December 29, 2018. We expect to begin amortizing these costs when the ERP system is placed into service in 2020, seven Segment Information 280, Segment Reporting 280” October 1, 2018, four 280 two Goodwill, Purchased Intangible Assets and Other Long-lived Assets may not not We conduct our annual impairment test as of October 1st no October 1, 2019, may December 28, 2019, not 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 28, 2019 December 29, 2018, 606 December 30, 2017, not 606, $1.1 December 31, 2017, 606 The adoption of ASC 606 no 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. At December 28, 2019 December 29, 2018, $10.0 $19.1 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 28, 2019, $16.1 $7.6 one $7.2 December 29, 2018, $10.8 $6.9 one $2.0 December 29, 2018, $1.1 606 first 2018. Net sales by type and segment are as follows (in thousands) Twelve Months Ended Disaggregated Net Sales December 28, 2019 December 29, 2018 December 30, 2017 Systems-Semiconductor Test & Inspection $ 299,473 $ 249,514 $ 197,454 Non-systems-Semiconductor Test & Inspection 241,405 193,737 155,250 Systems-PCB Test 25,928 6,565 - Non-systems-PCB Test 16,523 1,952 - Net sales $ 583,329 $ 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 $1.1 December 28, 2019 December 29, 2018, Share-based Compensation Foreign Remeasurement and Currency Translation December 28, 2019, December 29, 2018, $1.7 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 $34.0 December 28, 2019, $25.9 December 29, 2018, December 28, 2019, December 29, 2018 $7.5 $8.9 14. Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements 2016 02, Leases (Topic 842 December 30, 2018, We made an accounting policy election to not 12 not Adoption of the new standard resulted in the recording of additional net lease assets and lease liabilities of approximately $30.7 $29.9 December 30, 2018. 840 $10.2 840 $0.5 $0.6 not no Recently Issued Accounting Pronouncements June 2016, 2016 13, Financial Instruments-Credit Losses (Topic 326 2016 13 2019 04, Codification Improvements to Topic 326, 2019 05, Financial Instruments-Credit Losses (Topic 326 2019 10, Financial Instruments—Credit Losses (Topic 326 815 842 2019 11, Codification Improvements to Topic 326, 2016 13, not December 15, 2019, not In 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 December 2019, No. 2019 12, Simplifying the Accounting for Income Taxes 740, Income Taxes 2019 12 December 15, 2020. not 2019 12

Note 2 - Business Acquisitions

Note 2 - Business Acquisitions	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Business Combination Disclosure [Text Block]	2. 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% 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 805” 820, Fair Value Measurement 820” 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 $0.4 $9.8 December 28, 2019 December 29, 2018, $6.9 December 29, 2018. The table below summarizes the assets acquired and liabilities assumed as of the acquisition date, October 1, 2018, in thousands Fair Value at Measurement Adjusted Acquisition Date Period Adjustments* Fair Value Current assets, including cash received $ 375,990 $ 375,990 Property, plant and equipment 40,729 40,729 Other assets 2,109 (1,058 ) 1,051 Intangible assets 321,160 321,160 Goodwill 179,263 1,134 180,397 Total assets acquired 919,251 919,327 Liabilities assumed (124,821 ) (76 ) (124,897 ) Net assets acquired $ 794,430 $ 794,430 * Measurement period adjustments made as a result of obtaining new facts and circumstances related to certain assets acquired and liabilities assumed as of the date of acquisition. The net impact of the measurement period adjustments were offset against goodwill. We recorded a $19.6 December 28, 2019. The allocation of the intangible assets subject to amortization is as follows ( in thousands Estimated Fair Value Weighted Average Useful Life (years) Developed technology $ 194,600 7.8 Customer relationships 65,890 10.6 In-process research and development 36,360 indefinite Product backlog 6,410 0.8 Trademarks and 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 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, 2016 2, Leases (Topic 842

Note 3 - Goodwill and Purchased

Note 3 - Goodwill and Purchased Intangible Assets	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	3. Changes in the carrying value of our goodwill during the years ended December 28, 2019, December 29, 2018, in thousands Semiconductor Test & Inspection PCB Test Total Goodwill 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 Adjustments 2,117 (983 ) 1,134 Impairments (1) (715 ) - (715 ) Impact of currency exchange (3,435 ) (442 ) (3,877 ) Balance December 28, 2019 $ 218,775 $ 19,894 $ 238,669 ( 1 Impairment of goodwill associated with our FSG segment that is presented as discontinued operations. This amount was not Purchased intangible assets, subject to amortization, are as follows (in thousands) December 28, 2019 December 29, 2018 Remaining Gross Carrying Accumulated Useful Life Gross Carrying Accumulated Amount Amortization (years) Amount Amortization Developed technology $ 227,619 $ 49,805 6.6 $ 214,266 $ 21,197 Customer relationships 72,251 14,824 9.3 73,104 7,378 Trade names 22,612 3,892 9.5 22,701 1,807 Backlog 6,328 6,328 - 6,372 4,696 Favorable leases* - - - 1,100 62 Covenant not-to-compete 322 96 7.0 314 63 $ 329,132 $ 74,945 $ 317,857 $ 35,203 * Favorable leases were reclassified to operating lease right of use assets on December 30, 2018 2016 2. The table above excludes $20.8 $36.3 2019 2018, $15.3 Amortization expense related to purchased intangible assets was approximately $39.6 2019, $17.2 2018 $4.2 2017. December 28, 2019, 2020 $38.4 2021 $34.8 2022 $34.8 2023 $34.8 2024 $34.8 $76.8

Note 4 - Borrowings and Credit

Note 4 - Borrowings and Credit Agreements	12 Months Ended
	Dec. 28, 2019
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 28, 2019 December 29, 2018: Fiscal year ended (in thousands) December 28, 2019 December 29, 2018 (1) Bank Term Loan under Credit Agreement $ 346,500 $ 349,125 Bank Term Loans-Kita 3,830 4,576 Bank Term Loan-Xcerra 1,475 1,839 Construction Loan-Rasco 5,476 - Lines of Credit 3,195 3,115 Total debt 360,476 358,655 Less: financing fees and discount (7,441 ) (8,551 ) Less: current portion (6,517 ) (6,676 ) Total long-term debt $ 346,518 $ 343,428 ( 1 Excludes financing 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 financing lease obligations, for the next five (in thousands) 2020 $ 7,679 2021 4,636 2022 4,997 2023 5,001 2024 4,467 Thereafter 333,696 Total $ 360,476 Credit Agreement On October 1, 2018, $350.0 0.25% October 1, 2025. 3.00%. December 28, 2019, $339.1 $2.3 December 28, 2019 $0.9 December 31, 2019. December 28, 2019, $344.8 December 28, 2019 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% 0.43%, 2034. December 28, 2019, $3.8 $0.4 December 28, 2019. 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 28, 2019, $1.5 $0.3 December 28, 2019. The term loan is denominated in Euros and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates. Construction Loans On July 26, 2019, one two €8.6 10 15 August 1, 2019, one €3.4 €5.2 On August 1, 2019, €3.4 first 10 0.8%. September 2019 December 2021. 8 2021. On December 10, 2019, €1.5 second 15 1.05%. December 2019 May 2020. 15 May 2020. December 28, 2019, €3.7 not second first 2020. At December 28, 2019, $5.5 $0.3 December 28, 2019. 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 $8.8 December 28, 2019, $3.2 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 28, 2019, December 29, 2018, no

Note 5 - Restructuring Charges

Note 5 - Restructuring Charges	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	5. Subsequent to the acquisition of Xcerra on October 1st, fourth 2018, 2, 2019. second 2019, As a result of the activities described above, we recognized total pretax charges of $16.2 $37.8 December 28, 2019 December 29, 2018, 420, Exit or Disposal Cost Obligations 420” $6.9 December 29, 2018. 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 years ended December 28, 2019 December 29, 2018, (in thousands) : Twelve Months Ended December 28, 2019 December 29, 2018 Employee severance costs $ 12,170 $ 17,791 Inventory related charges 2,729 19,053 Other restructuring costs 1,314 913 Total $ 16,213 $ 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 years ended December 28, 2019 December 29, 2018 (in thousands) Employee Severance Other Exit Costs Total Balance, December 30, 2017 $ - $ - $ - Costs accrued 17,791 913 18,704 Amounts paid or charged (13,750 ) (913 ) (14,663 ) Impact of currency exchange (15 ) - (15 ) Balance, December 29, 2018 4,026 - 4,026 Costs accrued 12,170 1,314 13,484 Amounts paid or charged (14,909 ) (1,314 ) (16,223 ) Impact of currency exchange (51 ) - (51 ) Balance, December 28, 2019 $ 1,236 $ - $ 1,236 At December 28, 2019, 2020.

Note 6 - Employee Benefit Plans

Note 6 - Employee Benefit Plans	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	6. Defined Contribution Retirement Plans 401 50% 8% 50% 6% 2019 $2.0 2018 $1.1 401 October 1 December 29, 2018. 2017 $0.6 Defined Benefit Retirement Plans 2013, Net periodic benefit cost of the Swiss Plan was as follows: (in thousands) 2019 2018 2017 Service cost $ 920 $ 925 $ 907 Interest cost 267 207 198 Expected return on assets (168 ) (124 ) (119 ) Net periodic costs $ 1,019 $ 1,008 $ 986 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) 2019 2018 Change in projected benefit obligation: Benefit obligation at beginning of year $ (29,910 ) $ (30,512 ) Service cost (920 ) (925 ) Interest cost (267 ) (207 ) Actuarial gain (loss) (1,456 ) 708 Participant contributions (1,434 ) (816 ) Benefits paid 2,313 1,079 Plan change - 199 Foreign currency exchange adjustment (567 ) 564 Benefit obligation at end of year (32,241 ) (29,910 ) Change in plan assets: Fair value of plan assets at beginning of year 18,088 17,746 Return on assets, net of actuarial loss 281 114 Employer contributions 882 816 Participant contributions 1,434 816 Benefits paid (2,313 ) (1,079 ) Foreign currency exchange adjustment 333 (325 ) Fair value of plan assets at end of year 18,705 18,088 Net liability at end of year $ (13,536 ) $ (11,822 ) At December 28, 2019 December 29, 2018, $4.1 December 28, 2019, $2.7 December 29, 2018. Weighted-average actuarial assumptions used to determine the projected benefit obligation under the Swiss Plan are as follows: 2019 2018 Discount rate 0.2 % 0.9 % Compensation increase 1.1 % 1.8 % Weighted-average assumptions used to determine net periodic benefit cost of the Swiss Plan are as follows: 2019 2018 2017 Discount rate 0.9 % 0.7 % 0.7 % Rate of return on assets 0.9 % 0.7 % 0.7 % Compensation increase 1.8 % 1.8 % 1.5 % During 2020 $0.9 2020 $1.4 2021 $1.3 2022 $1.1 2023 $1.7 2024 $1.3 $7.0 2029. As is customary with Swiss pension plans, the assets of the plan are invested in a collective fund with multiple employers. We have no 62% 17% 10% 11% 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 2019, 2018, 2017. no The weighted average discount rate used in determining the accumulated post-retirement benefit obligation was 3.0% 2019, 4.1% 2018 3.4% 2017. 7.4% 2020. 0.4% 4.4% 2027 one 2019 $14,000 $12,000 December 28, 2019, $318,000 $270,000 Contributions to the post-retirement health benefit plan are expected to total $0.1 2020. 2020 $0.1 2021 $0.1 2022 $0.1 2023 $0.1 2024 $0.1 $0.7 2029. 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) 2019 2018 Accumulated benefit obligation at beginning of year $ 2,880 $ 3,148 Interest cost 115 105 Actuarial gain (258 ) (216 ) Benefits paid (166 ) (157 ) Accumulated benefit obligation at end of year 2,571 2,880 Plan assets at end of year - - Funded status $ (2,571 ) $ (2,880 ) Deferred Compensation December 28, 2019, $2.0 $1.7 December 29, 2018, $2.0 $1.6 Employee Stock Purchase Plan 1997 2,650,000 May 8, 2019, may 500,000. may 85% three 2019 187,273; 2018 84,678 2017 99,144. December 28, 2019, 911,337 Stock Options December 28, 2019, 2,503,918 2005 2005 May 8, 2019, 2005 2,000,000 may 2005 may not 100% one four one ten During 2019, 2018 2017 no 2019 2018 2017 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 405 $ 10.22 472 $ 10.20 1,641 $ 10.79 Exercised (42 ) $ 9.82 (67 ) $ 10.10 (1,164 ) $ 10.98 Cancelled - $ - - $ - (5 ) $ 20.73 Outstanding, end of year 363 $ 10.27 405 $ 10.22 472 $ 10.20 Options exercisable at year end 363 $ 10.27 405 $ 10.22 469 $ 10.20 The aggregate intrinsic value of options exercised was $0.2 2019, $0.9 2018, $10.1 2017. December 28, 2019, $4.4 Information about stock options outstanding at December 28, 2019 (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 $ 9.44 - $ 10.54 200 3.2 $ 9.50 200 $ 9.50 $ 10.55 - $ 10.58 126 2.2 $ 10.58 126 $ 10.58 $ 10.59 - $ 15.89 37 2.3 $ 13.32 37 $ 13.23 363 2.8 $ 10.27 363 $ 10.27 Restricted Stock Units may one two four not not not December 28, 2019. Restricted stock unit activity under our share-based compensation plans was as follows: 2019 2018 2017 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 1,265 $ 19.48 981 $ 12.50 1,083 $ 10.50 Granted 694 $ 14.32 822 $ 23.70 353 $ 15.95 Released (563 ) $ 19.08 (500 ) $ 13.10 (409 ) $ 10.26 Cancelled (68 ) $ 17.60 (38 ) $ 14.67 (46 ) $ 11.85 Outstanding, end of year 1,328 $ 17.05 1,265 $ 19.48 981 $ 12.50 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 (in years) 2019 25% - 200% 3 2018 25% - 200% 3 2017 25% - 200% 3 2016 25% - 200% 3 PSUs granted in 2019, 2018, 2017 2016 100% 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 28, 2019. PSU activity under our share-based compensation plans was as follows: 2019 2018 2017 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 340 $ 17.89 334 $ 14.31 403 $ 11.04 Granted 167 $ 14.11 89 $ 24.32 185 $ 17.60 Released (36 ) $ 11.35 (41 ) $ 9.92 (186 ) $ 11.35 Cancelled (107 ) $ 11.35 (42 ) $ 10.69 (68 ) $ 11.94 Outstanding, end of year 364 $ 18.72 340 $ 17.89 334 $ 14.31 Share-based Compensation The following weighted average assumptions were used to value share-based awards granted: Employee Stock Purchase Plan 2019 2018 2017 Dividend yield 1.3 % 1.1 % 1.4 % Expected volatility 46.4 % 39.0 % 33.3 % Risk-free interest rate 2.2 % 1.7 % 0.7 % Expected term (years) 0.5 0.5 0.5 Weighted-average grant date fair value per share $ 5.35 $ 5.90 $ 4.63 Restricted Stock Units 2019 2018 2017 Dividend yield 1.6 % 1.0 % 1.4 % Reported share-based compensation is classified in the Consolidated Financial Statements as follows: (in thousands) 2019 2018 2017 Cost of sales $ 736 $ 546 $ 423 Research and development 2,994 1,717 1,054 Selling, general and administrative 10,418 7,790 5,530 Share-based compensation of continuing operations 14,148 10,053 7,007 Income tax benefit (587 ) (993 ) (530 ) Total share-based compensation, net of tax $ 13,561 $ 9,060 $ 6,477 We account for forfeitures of plan based awards as they occur. Share based compensation for the year ended December 29, 2018, $8.2 December 28, 2019. At December 28, 2019, $18.7 2.2

Note 7 - Financial Instruments

Note 7 - Financial Instruments Measured at Fair Value	12 Months Ended
	Dec. 28, 2019
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 28, 2019 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Foreign government security $ 904 $ - $ - $ 904 At December 29, 2018 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Foreign government security $ 560 $ - $ - $ 560 ( 1 As of December 28, 2019 December 29, 2018 no Effective maturities of short-term investments at December 28, 2019, Amortized Estimated (in thousands) Cost Fair Value Due after one year through three years $ 904 $ 904 Accounting standards pertaining to fair value measurements establish a three 1, 2, 3, no 1. 65 Table of Contents COHU, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 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 28, 2019 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 147,523 $ - $ - $ 147,523 Money market funds - 7,671 - 7,671 Foreign government security - 904 - 904 $ 147,523 $ 8,575 $ - $ 156,098 Fair value measurements at December 29, 2018 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 144,696 $ - $ - $ 144,696 Money market funds - 19,764 - 19,764 Foreign government security - 560 - 560 $ 144,696 $ 20,324 $ - $ 165,020

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. Significant components of the provision (benefit) for income taxes for continuing operations are as follows: (in thousands) 2019 2018 2017 Current: U.S. Federal $ - $ - $ 12 U.S. State 130 51 18 Foreign 2,173 8,787 6,005 Total current 2,303 8,838 6,035 Deferred: U.S. Federal 98 56 (3,451 ) U.S. State 1 - (481 ) Foreign (5,484 ) (8,263 ) 141 Total deferred (5,385 ) (8,207 ) (3,791 ) $ (3,082 ) $ 631 $ 2,244 Income (loss) before income taxes from continuing operations consisted of the following: (in thousands) 2019 2018 2017 U.S. $ (72,669 ) $ (42,682 ) $ 1,430 Foreign 592 10,770 33,935 Total $ (72,077 ) $ (31,912 ) $ 35,365 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 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 required 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) 2019 2018 Deferred tax assets: Inventory, receivable and warranty reserves $ 11,896 $ 12,560 Net operating loss carryforwards 69,096 65,587 Tax credit carryforwards 36,489 34,251 Accrued employee benefits 4,685 5,134 Stock-based compensation 2,372 2,108 Lease liabilities 7,890 - Other 7,885 7,827 Gross deferred tax assets 140,313 127,467 Less valuation allowance (93,498 ) (84,718 ) Total deferred tax assets 46,815 42,749 Deferred tax liabilities: Depreciation and fixed asset related 948 3,156 Intangible assets and other acquisition basis differences 62,325 70,415 Operating lease right-of-use assets 7,504 - Unremitted earnings of foreign subsidiaries 2,462 5,257 Total deferred tax liabilities 73,239 78,828 Net deferred tax liabilities $ (26,424 ) $ (36,079 ) 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 2019. As a result of our cumulative, three 2019 not” 2020 Our valuation allowance on our DTAs at December 28, 2019, December 29, 2018, $93.5 $84.7 not As the realization of DTAs is determined by tax jurisdiction, the deferred tax liabilities recorded by our non-U.S. subsidiaries were not The reconciliation of income tax computed at the U.S. federal statutory tax rate to the provision (benefit) for income taxes for continuing operations is as follows: (in thousands) 2019 2018 2017 Tax provision at U.S. 21% statutory rate (35% in 2017) $ (15,136 ) $ (6,702 ) $ 12,378 Impact of Tax Act, before reduction in valuation allowance - 5,095 12,397 State income taxes, net of federal tax benefit (1,097 ) (663 ) 56 Settlements, adjustments and releases from statute expirations (1,204 ) (783 ) (1,731 ) Federal tax credits (1,458 ) (864 ) (371 ) Stock-based compensation 587 (838 ) (2,801 ) Executive compensation limited by Section 162(m) 190 3,456 246 Change in valuation allowance 11,270 (2,015 ) (13,484 ) Non-deductible transaction related costs - 1,106 331 GILTI 2,480 3,531 - Foreign rate differential 187 (435 ) (4,866 ) Other, net 1,099 (257 ) 89 $ (3,082 ) $ 631 $ 2,244 At December 28, 2019, $246.9 $160.5 $25.1 2020 2039 no December 28, 2019 $11.5 $31.6 2020 2039 no 382 383 not The Company has completed a Section 382 383 December 28, 2019. 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. $2.1 $0.05 2019, $2.4 $0.08 2018 $2.8 $0.10 2017. A reconciliation of our gross unrecognized tax benefits, excluding accrued interest and penalties, is as follows: (in thousands) 2019 2018 2017 Balance at beginning of year $ 34,701 $ 10,321 $ 10,075 Additions for tax positions of current year 1,231 524 200 Additions (reductions) for tax positions of prior years (484 ) 191 58 Reductions due to lapse of the statute of limitations (957 ) (645 ) (1,148 ) Additions related to Xcerra and Kita acquisitions - 24,352 900 Reductions due to settlements (30 ) - - Foreign exchange rate impact 104 (42 ) 236 Balance at end of year $ 34,565 $ 34,701 $ 10,321 If the unrecognized tax benefits at December 28, 2019 $7.0 $8.2 December 29, 2018) December 28, 2019, 2020 $0.4 We recognize interest and penalties related to unrecognized tax benefits in income tax expense. Cohu had approximately $1.3 $1.5 December 28, 2019, December 29, 2018, 0.3 2019, $0.6 2018 0.3 2017. Our U.S. federal and state income tax returns for years after 2015 2014 four ten 2012 2016 2017 2017 2018 2019.

Note 9 - Segment and Geographic

Note 9 - Segment and Geographic Information	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	9. We applied the provisions of ASC Topic 280, Segment Reporting 280” October 1, 2018, four 280 two (in thousands) 2019 2018 2017 Net sales by segment: Semiconductor Test & Inspection $ 540,878 $ 443,276 $ 352,704 PCB Test 42,451 8,492 - Total consolidated net sales for reportable segments $ 583,329 $ 451,768 $ 352,704 Segment profit (loss) before tax: Semiconductor Test & Inspection $ (45,072 ) $ 2,489 $ 42,535 PCB Test 2,635 (5,154 ) - Profit (loss) for reportable segments (42,437 ) (2,665 ) 42,535 Other unallocated amounts: Corporate expenses (9,848 ) (25,457 ) (7,787 ) Interest expense (20,556 ) (4,977 ) (54 ) Interest income 764 1,187 671 Income (loss) from continuing operations before taxes $ (72,077 ) $ (31,912 ) $ 35,365 (in thousands) 2019 2018 2017 Depreciation and amortization by segment deducted in arriving at profit (loss): Semiconductor Test & Inspection $ 56,621 $ 24,634 $ 9,195 PCB Test 2,250 1,413 - Total depreciation and amortization for reportable segments $ 58,871 $ 26,047 $ 9,195 Capital expenditures by segment: Semiconductor Test & Inspection $ 17,831 $ 4,957 $ 6,093 PCB Test 169 10 - Total consolidated capital expenditures $ 18,000 $ 4,967 $ 6,093 (in thousands) 2019 2018 2017 Total assets by segment: Semiconductor Test & Inspection $ 998,756 $ 1,038,053 $ 368,158 PCB Test 56,938 57,762 - Total assets for reportable segments 1,055,694 1,095,815 368,158 Corporate, principally cash and investments 18,398 34,367 52,299 Discontinued operations 3,618 3,820 - Total consolidated assets $ 1,077,710 $ 1,134,002 $ 420,457 During the last three 10% 2019 2018 2017 Intel 11.1 % ** 11.2 % NXP Semiconductors N.V. * ** 15.9 % * Less than 10% **No 10% December 29, 2018. No 10% December 28, 2019 December 29, 2018. Net sales to customers, attributed to countries based on product shipment destination, were as follows: (in thousands) 2019 2018 2017 China $ 118,213 $ 90,255 $ 82,474 Malaysia 61,826 61,793 80,102 United States 71,963 61,177 38,729 Philippines 51,683 46,421 26,268 Taiwan 75,725 25,074 16,517 Rest of the World 203,919 167,048 108,614 Total, net $ 583,329 $ 451,768 $ 352,704 Geographic location of our property, plant and equipment and other long-lived assets was as follows: (in thousands) 2019 2018 Property, plant and equipment: Germany $ 25,234 $ 21,655 United States 16,671 20,417 Japan 9,964 11,905 Malaysia 7,151 10,535 Philippines 8,637 5,842 Rest of the World 3,255 3,978 Total, net $ 70,912 $ 74,332 Goodwill and other intangible assets: Germany $ 228,476 $ 249,605 United States 207,642 228,022 Malaysia 44,140 43,569 Singapore 13,915 15,173 Switzerland 8,190 11,604 Japan 3,872 4,138 Rest of the World 7,453 8,977 Total, net $ 513,688 $ 561,088

Note 10 - Leases

Note 10 - Leases	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Lessee, Leases [Text Block]	10. We lease certain of our facilities, equipment and vehicles under non-cancelable operating and finance leases. Leases with initial terms with 12 not Our leases have remaining lease terms ranging from 1 38 one 25 third Supplemental balance sheet information related to leases was as follows: December 28, (in thousands) Classification 2019 Assets Operating lease assets Operating lease right-of-use assets $ 33,269 Finance lease assets Property, plant and equipment, net (1) 2,515 Total lease assets $ 35,784 Liabilities Current Operating Other accrued liabilities $ 5,458 Finance Other accrued liabilities 2,574 Noncurrent Operating Long-term lease liabilities 28,877 Total lease liabilities $ 36,909 Weighted-average remaining lease term (years) Operating leases 7.9 Finance leases 0.5 Weighted-average discount rate Operating leases 6.3 % Finance leases 4.5 % ( 1 Finance lease assets are recorded net of accumulated amortization of $0.1 The components of lease expense were as follows: December 28, (in thousands) 2019 Operating leases (1) $ 8,525 Variable lease expense 2,318 Short-term operating leases 256 Finance leases Amortization of leased assets 102 Interest on lease liabilities 146 Sublease income (133 ) Net lease cost $ 11,214 ( 1 Operating lease cost excludes impairment expense of $0.2 Prior to adoption of ASC ASU 2016 02, Leases $4.8 $3.6 2018 2017. October 1, 2018. Future minimum lease payments at December 28, 2019, Operating Finance (in thousands) leases (1) leases Total 2020 $ 7,383 $ 2,631 $ 10,014 2021 6,090 - 6,090 2022 5,535 - 5,535 2023 4,987 - 4,987 2024 4,692 - 4,692 Thereafter 16,314 - 16,314 Total lease payments 45,001 2,631 47,632 Less: Interest (10,666 ) (57 ) (10,723 ) Present value of lease liabilities $ 34,335 $ 2,574 $ 36,909 ( 1 Excludes sublease income of $0.1 2020 2021 $0.1 not Supplemental cash flow information related to leases was as follows: December 28, (in thousands) 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 6,932 Operating cash flows from finance leases $ 117 Financing cash flows from finance leases $ 34 Leased assets obtained in exchange for new operating lease liabilities $ 40,488

Note 11 - Commitments and Conti

Note 11 - Commitments and Contingencies	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Contingencies Disclosure [Text Block]	11. Commitments and Contingencies 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 12 - Guarantees

Note 12 - Guarantees	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Commitments Contingencies and Guarantees [Text Block]	12. Guarantees Accrued Warranty Changes in accrued warranty during the three December 28, 2019, (in thousands) 2019 2018 2017 Beginning balance $ 8,014 $ 4,849 $ 4,350 Warranty accruals 6,714 7,154 6,765 Warranty payments (8,573 ) (8,358 ) (6,316 ) Warranty liability assumed - 4,369 50 Ending balance $ 6,155 $ 8,014 $ 4,849 Accrued warranty amounts expected to be incurred after one $0.3 $0.2 December 28, 2019 December 29, 2018,

Note 13 - Discontinued Operatio

Note 13 - Discontinued Operations	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	13. Discontinued Operations Fixtures Services Business (“FSG”) On October 1, 2018, fourth 2018, not not October 1, 2018 December 28, 2019 December 29, 2018. In February 2020, $1.1 fourth 2019, not Balance sheet information for our fixtures services business presented as discontinued operations is summarized as follows (in thousands) December 28, December 29, 2019 2018 Assets: Cash $ 736 $ 461 Accounts receivable, net 1,316 1,718 Inventories 1,411 1,388 Other current assets 40 174 Total current assets 3,503 3,741 Property, plant and equipment, net 33 66 Other noncurrent assets 82 13 Total assets $ 3,618 $ 3,820 Liabilities: Other accrued current liabilities $ 599 $ 518 Total current liabilities 599 518 Noncurrent liabilities 24 - Total liabilities $ 623 $ 518 Operating results of our discontinued operations are summarized as follows (in thousands) December 28, December 29, December 30, 2019 2018 2017 Net sales $ 6,136 $ 1,593 $ - Operating income $ 478 $ 157 $ - Loss from impairment of FSG (1,086 ) - - Loss from sale of BMS (1) - - (278 ) Income (loss) before taxes (608 ) 157 (278 ) Income tax provision 89 38 - Income (loss), net of tax $ (697 ) $ 119 $ (278 )

Note 14 - Accumulated Other Com

Note 14 - Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	14. 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 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 ) Year ended December 28, 2019 Foreign currency translation adjustments $ (7,522 ) $ - $ (7,522 ) Adjustments related to postretirement benefits (856 ) 228 (628 ) Other comprehensive income (loss) $ (8,378 ) $ 228 $ (8,150 ) Components of accumulated other comprehensive loss, net of tax, at the end of each period are as follows: (in thousands) 2019 2018 Accumulated net currency translation adjustments $ (30,198 ) $ (22,676 ) Accumulated net adjustments related to postretirement benefits (3,832 ) (3,204 ) Total accumulated other comprehensive loss $ (34,030 ) $ (25,880 )

Note 15 - Related Party Transac

Note 15 - Related Party Transactions	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	15. Related Party Transactions At December 28, 2019 15.5% 13 February 4, 2020. As part of Xcerra, we gained ownership interests in two not 2019, not

Note 16 - Quarterly Financial D

Note 16 - Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
Quarterly Financial Information [Text Block]	16. Quarterly Financial Data (Unaudited) Quarter First (a) Second (a) Third (a) Fourth (a) Year (in thousands, except per share data) Net sales: 2019 $ 147,809 $ 150,011 $ 143,498 $ 142,011 $ 583,329 2018 $ 95,150 $ 99,817 $ 86,164 $ 170,637 $ 451,768 Cost of sales: 2019 (b) $ 93,394 $ 87,605 $ 84,565 $ 87,936 $ 353,500 2018 (b) $ 54,923 $ 57,677 $ 51,142 $ 128,718 $ 292,460 Income (loss) from continuing operations 2019 $ (22,851 ) $ (19,383 ) $ (10,480 ) $ (16,281 ) $ (68,995 ) 2018 $ 8,122 $ 11,648 $ 4,803 $ (57,116 ) $ (32,543 ) Net income (loss) 2019 $ (22,687 ) $ (19,359 ) $ (10,326 ) $ (17,320 ) $ (69,692 ) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,997 ) $ (32,424 ) Net income (loss) attributable to Cohu 2019 $ (22,643 ) $ (19,323 ) $ (10,468 ) $ (17,266 ) $ (69,700 ) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,754 ) $ (32,181 ) Income (loss) per share attributable to Cohu (c): Basic: Income (loss) from continuing operations 2019 $ (0.56 ) $ (0.47 ) $ (0.25 ) $ (0.39 ) $ (1.68 ) 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.02 ) Net income (loss) 2019 $ (0.55 ) $ (0.47 ) $ (0.25 ) $ (0.42 ) $ (1.69 ) 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.01 ) Diluted: Income (loss) from continuing operations 2019 $ (0.56 ) $ (0.47 ) $ (0.25 ) $ (0.39 ) $ (1.68 ) 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.02 ) Net income (loss) 2019 $ (0.55 ) $ (0.47 ) $ (0.25 ) $ (0.42 ) $ (1.69 ) 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.01 ) (a) All quarters presented above were comprised of 13 October 1, 2018. 2, 2019 2018 fourth 2018 $19.1 $14.8 $18.7 first 2019 $6.0 second 2019 $8.5 (b) Cost of sales is shown exclusive of the amortization of purchased intangible assets. (c) The sum of the four may not

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 28, 2019
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	CO SCHEDULE II 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, 2017 $ 81 $ 174 (1) $ 6 $ 61 $ 200 Year ended December 30, 2018 $ 200 $ (20 ) (1) $ (109 ) $ 31 $ 40 Year ended December 28, 2019 $ 40 $ 24 (1) $ (28 ) $ 27 $ 9 Reserve for excess and obsolete inventories: Year ended December 31, 2017 $ 21,485 $ (1,165 ) (1) $ 1,148 $ 4,106 $ 17,362 Year ended December 29, 2018 $ 17,362 $ (300 ) (1) $ 10,783 $ 3,907 $ 23,938 Year ended December 28, 2019 $ 23,938 $ 1,285 (1) $ 4,792 $ 9,057 $ 20,958 All amounts presented above have been restated to exclude the impact of our discontinued operations. ( 1

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 28, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation 810, Consolidation 810” On December 28, 2019, 20% no no $0.1 December 28, 2019. All significant consolidated transactions and balances have been eliminated in consolidation. 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 28, 2019, 52 December 29, 2018, December 30, 2017, 52
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Principles of Consolidation for Variable Interest Entities 810 10 15 December 28, 2019, one
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations not February 2020. December 28, 2019. 13,
Earnings Per Share, Policy [Policy Text Block]	Income (Loss ) Per Share December 28, 2019, December 29, 2018 December 30, 2017, 422,000, 146,000 77,000 The following table reconciles the denominators used in computing basic and diluted income (loss) per share: (in thousands) 2019 2018 2017 Weighted average common shares outstanding 41,159 31,776 27,836 Effect of dilutive stock options and restricted stock units - - 1,080 41,159 31,776 28,916 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, which were insignificant at December 28, 2019 December 29, 2018. December 28, 2019, may
Inventory, Policy [Policy Text Block]	Inventories first first $4.8 2019. $0.7 $10.8 2018. $9.4 2017 $1.1 Inventories by category were as follows (in thousands) December 28, December 29, 2019 2018 Raw materials and purchased parts $ 69,665 $ 60,112 Work in process 46,591 57,953 Finished goods 14,450 21,249 Total inventories $ 130,706 $ 139,314
Assets Held-for-sale [Policy Text Block]	Assets Held for Sale – first 2020 December 28, 2019.
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 28, December 29, 2019 2018 Land and land improvements (1) $ 11,659 $ 11,905 Buildings and building improvements (1) 41,474 37,265 Machinery and equipment 61,006 64,791 114,139 113,961 Less accumulated depreciation and amortization (43,227 ) (39,629 ) Property, plant and equipment, net $ 70,912 $ 74,332 ( 1 Includes assets under financing leases acquired with Xcerra totaling $2.6 $2.7 December 28, 2019 December 29, 2018, On December 9, 2019, €1.1 no June 30, 2020. Depreciation expense was $19.3 2019, $8.8 2018 $5.0 2017. 2019
Internal Use Software, Policy [Policy Text Block]	Cloud Computing Implementation Costs 2018 15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350 40 Total unamortized capitalized cloud computing implementation costs totaled $10.3 December 28, 2019 December 29, 2018. We expect to begin amortizing these costs when the ERP system is placed into service in 2020, seven
Segment Reporting, Policy [Policy Text Block]	Segment Information 280, Segment Reporting 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 not We conduct our annual impairment test as of October 1st no October 1, 2019, may December 28, 2019, not 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 28, 2019 December 29, 2018, 606 December 30, 2017, not 606, $1.1 December 31, 2017, 606 The adoption of ASC 606 no Under ASC 606 may 606.
Revenue [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. At December 28, 2019 December 29, 2018, $10.0 $19.1 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 28, 2019, $16.1 $7.6 one $7.2 December 29, 2018, $10.8 $6.9 one $2.0 December 29, 2018, $1.1 606 first 2018. Net sales by type and segment are as follows (in thousands) Twelve Months Ended Disaggregated Net Sales December 28, 2019 December 29, 2018 December 30, 2017 Systems-Semiconductor Test & Inspection $ 299,473 $ 249,514 $ 197,454 Non-systems-Semiconductor Test & Inspection 241,405 193,737 155,250 Systems-PCB Test 25,928 6,565 - Non-systems-PCB Test 16,523 1,952 - Net sales $ 583,329 $ 451,768 $ 352,704
Advertising Cost [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 $1.1 December 28, 2019 December 29, 2018,
Share-based Payment Arrangement [Policy Text Block]	Share-based Compensation
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Remeasurement and Currency Translation December 28, 2019, December 29, 2018, $1.7 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 $34.0 December 28, 2019, $25.9 December 29, 2018, December 28, 2019, December 29, 2018 $7.5 $8.9 14.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements 2016 02, Leases (Topic 842 December 30, 2018, We made an accounting policy election to not 12 not Adoption of the new standard resulted in the recording of additional net lease assets and lease liabilities of approximately $30.7 $29.9 December 30, 2018. 840 $10.2 840 $0.5 $0.6 not no Recently Issued Accounting Pronouncements June 2016, 2016 13, Financial Instruments-Credit Losses (Topic 326 2016 13 2019 04, Codification Improvements to Topic 326, 2019 05, Financial Instruments-Credit Losses (Topic 326 2019 10, Financial Instruments—Credit Losses (Topic 326 815 842 2019 11, Codification Improvements to Topic 326, 2016 13, not December 15, 2019, not In 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 December 2019, No. 2019 12, Simplifying the Accounting for Income Taxes 740, Income Taxes 2019 12 December 15, 2020. not 2019 12

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(in thousands) 2019 2018 2017 Weighted average common shares outstanding 41,159 31,776 27,836 Effect of dilutive stock options and restricted stock units - - 1,080 41,159 31,776 28,916
Schedule of Inventory, Current [Table Text Block]	December 28, December 29, 2019 2018 Raw materials and purchased parts $ 69,665 $ 60,112 Work in process 46,591 57,953 Finished goods 14,450 21,249 Total inventories $ 130,706 $ 139,314
Property, Plant and Equipment [Table Text Block]	December 28, December 29, 2019 2018 Land and land improvements (1) $ 11,659 $ 11,905 Buildings and building improvements (1) 41,474 37,265 Machinery and equipment 61,006 64,791 114,139 113,961 Less accumulated depreciation and amortization (43,227 ) (39,629 ) Property, plant and equipment, net $ 70,912 $ 74,332
Disaggregation of Revenue [Table Text Block]	Twelve Months Ended Disaggregated Net Sales December 28, 2019 December 29, 2018 December 30, 2017 Systems-Semiconductor Test & Inspection $ 299,473 $ 249,514 $ 197,454 Non-systems-Semiconductor Test & Inspection 241,405 193,737 155,250 Systems-PCB Test 25,928 6,565 - Non-systems-PCB Test 16,523 1,952 - Net sales $ 583,329 $ 451,768 $ 352,704

Note 2 - Business Acquisitions

Note 2 - Business Acquisitions (Tables) - Xcerra [Member]	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Fair Value at Measurement Adjusted Acquisition Date Period Adjustments* Fair Value Current assets, including cash received $ 375,990 $ 375,990 Property, plant and equipment 40,729 40,729 Other assets 2,109 (1,058 ) 1,051 Intangible assets 321,160 321,160 Goodwill 179,263 1,134 180,397 Total assets acquired 919,251 919,327 Liabilities assumed (124,821 ) (76 ) (124,897 ) Net assets acquired $ 794,430 $ 794,430
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Estimated Fair Value Weighted Average Useful Life (years) Developed technology $ 194,600 7.8 Customer relationships 65,890 10.6 In-process research and development 36,360 indefinite Product backlog 6,410 0.8 Trademarks and 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. 28, 2019
Notes Tables
Schedule of Goodwill [Table Text Block]	Semiconductor Test & Inspection PCB Test Total Goodwill 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 Adjustments 2,117 (983 ) 1,134 Impairments (1) (715 ) - (715 ) Impact of currency exchange (3,435 ) (442 ) (3,877 ) Balance December 28, 2019 $ 218,775 $ 19,894 $ 238,669
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Table Text Block]	December 28, 2019 December 29, 2018 Remaining Gross Carrying Accumulated Useful Life Gross Carrying Accumulated Amount Amortization (years) Amount Amortization Developed technology $ 227,619 $ 49,805 6.6 $ 214,266 $ 21,197 Customer relationships 72,251 14,824 9.3 73,104 7,378 Trade names 22,612 3,892 9.5 22,701 1,807 Backlog 6,328 6,328 - 6,372 4,696 Favorable leases* - - - 1,100 62 Covenant not-to-compete 322 96 7.0 314 63 $ 329,132 $ 74,945 $ 317,857 $ 35,203

Note 4 - Borrowings and Credi_2

Note 4 - Borrowings and Credit Agreements (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Debt [Table Text Block]	Fiscal year ended (in thousands) December 28, 2019 December 29, 2018 (1) Bank Term Loan under Credit Agreement $ 346,500 $ 349,125 Bank Term Loans-Kita 3,830 4,576 Bank Term Loan-Xcerra 1,475 1,839 Construction Loan-Rasco 5,476 - Lines of Credit 3,195 3,115 Total debt 360,476 358,655 Less: financing fees and discount (7,441 ) (8,551 ) Less: current portion (6,517 ) (6,676 ) Total long-term debt $ 346,518 $ 343,428
Schedule of Maturities of Long-term Debt [Table Text Block]	(in thousands) 2020 $ 7,679 2021 4,636 2022 4,997 2023 5,001 2024 4,467 Thereafter 333,696 Total $ 360,476

Note 5 - Restructuring Charges

Note 5 - Restructuring Charges (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Restructuring and Related Costs [Table Text Block]	Twelve Months Ended December 28, 2019 December 29, 2018 Employee severance costs $ 12,170 $ 17,791 Inventory related charges 2,729 19,053 Other restructuring costs 1,314 913 Total $ 16,213 $ 37,757 Employee Severance Other Exit Costs Total Balance, December 30, 2017 $ - $ - $ - Costs accrued 17,791 913 18,704 Amounts paid or charged (13,750 ) (913 ) (14,663 ) Impact of currency exchange (15 ) - (15 ) Balance, December 29, 2018 4,026 - 4,026 Costs accrued 12,170 1,314 13,484 Amounts paid or charged (14,909 ) (1,314 ) (16,223 ) Impact of currency exchange (51 ) - (51 ) Balance, December 28, 2019 $ 1,236 $ - $ 1,236

Note 6 - Employee Benefit Pla_2

Note 6 - Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Net Benefit Costs [Table Text Block]	(in thousands) 2019 2018 2017 Service cost $ 920 $ 925 $ 907 Interest cost 267 207 198 Expected return on assets (168 ) (124 ) (119 ) Net periodic costs $ 1,019 $ 1,008 $ 986
Changes in Projected Benefit Obligations, Fair Value of Plan Assets, and Funded Status of Plan [Table Text Block]	(in thousands) 2019 2018 Change in projected benefit obligation: Benefit obligation at beginning of year $ (29,910 ) $ (30,512 ) Service cost (920 ) (925 ) Interest cost (267 ) (207 ) Actuarial gain (loss) (1,456 ) 708 Participant contributions (1,434 ) (816 ) Benefits paid 2,313 1,079 Plan change - 199 Foreign currency exchange adjustment (567 ) 564 Benefit obligation at end of year (32,241 ) (29,910 ) Change in plan assets: Fair value of plan assets at beginning of year 18,088 17,746 Return on assets, net of actuarial loss 281 114 Employer contributions 882 816 Participant contributions 1,434 816 Benefits paid (2,313 ) (1,079 ) Foreign currency exchange adjustment 333 (325 ) Fair value of plan assets at end of year 18,705 18,088 Net liability at end of year $ (13,536 ) $ (11,822 )
Defined Benefit Plan, Assumptions [Table Text Block]	2019 2018 Discount rate 0.2 % 0.9 % Compensation increase 1.1 % 1.8 % 2019 2018 2017 Discount rate 0.9 % 0.7 % 0.7 % Rate of return on assets 0.9 % 0.7 % 0.7 % Compensation increase 1.8 % 1.8 % 1.5 %
Schedule of Net Funded Status [Table Text Block]	(in thousands) 2019 2018 Accumulated benefit obligation at beginning of year $ 2,880 $ 3,148 Interest cost 115 105 Actuarial gain (258 ) (216 ) Benefits paid (166 ) (157 ) Accumulated benefit obligation at end of year 2,571 2,880 Plan assets at end of year - - Funded status $ (2,571 ) $ (2,880 )
Share-based Payment Arrangement, Option, Activity [Table Text Block]	2019 2018 2017 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 405 $ 10.22 472 $ 10.20 1,641 $ 10.79 Exercised (42 ) $ 9.82 (67 ) $ 10.10 (1,164 ) $ 10.98 Cancelled - $ - - $ - (5 ) $ 20.73 Outstanding, end of year 363 $ 10.27 405 $ 10.22 472 $ 10.20 Options exercisable at year end 363 $ 10.27 405 $ 10.22 469 $ 10.20
Share-based Payment Arrangement, Option, 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 $ 9.44 - $ 10.54 200 3.2 $ 9.50 200 $ 9.50 $ 10.55 - $ 10.58 126 2.2 $ 10.58 126 $ 10.58 $ 10.59 - $ 15.89 37 2.3 $ 13.32 37 $ 13.23 363 2.8 $ 10.27 363 $ 10.27
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	2019 2018 2017 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 1,265 $ 19.48 981 $ 12.50 1,083 $ 10.50 Granted 694 $ 14.32 822 $ 23.70 353 $ 15.95 Released (563 ) $ 19.08 (500 ) $ 13.10 (409 ) $ 10.26 Cancelled (68 ) $ 17.60 (38 ) $ 14.67 (46 ) $ 11.85 Outstanding, end of year 1,328 $ 17.05 1,265 $ 19.48 981 $ 12.50
Schedule of Share-based Compensation, Equity-based Performance Stock Units [Table Text Block]	Year Granted Range of Awards Performance Criteria Period (in years) 2019 25% - 200% 3 2018 25% - 200% 3 2017 25% - 200% 3 2016 25% - 200% 3
Schedule of Nonvested Performance-based Units Activity [Table Text Block]	2019 2018 2017 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 340 $ 17.89 334 $ 14.31 403 $ 11.04 Granted 167 $ 14.11 89 $ 24.32 185 $ 17.60 Released (36 ) $ 11.35 (41 ) $ 9.92 (186 ) $ 11.35 Cancelled (107 ) $ 11.35 (42 ) $ 10.69 (68 ) $ 11.94 Outstanding, end of year 364 $ 18.72 340 $ 17.89 334 $ 14.31
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]	Employee Stock Purchase Plan 2019 2018 2017 Dividend yield 1.3 % 1.1 % 1.4 % Expected volatility 46.4 % 39.0 % 33.3 % Risk-free interest rate 2.2 % 1.7 % 0.7 % Expected term (years) 0.5 0.5 0.5 Weighted-average grant date fair value per share $ 5.35 $ 5.90 $ 4.63 Restricted Stock Units 2019 2018 2017 Dividend yield 1.6 % 1.0 % 1.4 %
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	(in thousands) 2019 2018 2017 Cost of sales $ 736 $ 546 $ 423 Research and development 2,994 1,717 1,054 Selling, general and administrative 10,418 7,790 5,530 Share-based compensation of continuing operations 14,148 10,053 7,007 Income tax benefit (587 ) (993 ) (530 ) Total share-based compensation, net of tax $ 13,561 $ 9,060 $ 6,477

Note 7 - Financial Instrument_2

Note 7 - Financial Instruments Measured at Fair Value (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Available-for-sale Securities [Table Text Block]	At December 28, 2019 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Foreign government security $ 904 $ - $ - $ 904 At December 29, 2018 Gross Gross Estimated Amortized Unrealized Unrealized Fair Cost Gains Losses (1) Value Foreign government security $ 560 $ - $ - $ 560
Investments Classified by Contractual Maturity Date [Table Text Block]	Amortized Estimated (in thousands) Cost Fair Value Due after one year through three years $ 904 $ 904
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Fair value measurements at December 28, 2019 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 147,523 $ - $ - $ 147,523 Money market funds - 7,671 - 7,671 Foreign government security - 904 - 904 $ 147,523 $ 8,575 $ - $ 156,098 Fair value measurements at December 29, 2018 using: Total estimated Level 1 Level 2 Level 3 fair value Cash $ 144,696 $ - $ - $ 144,696 Money market funds - 19,764 - 19,764 Foreign government security - 560 - 560 $ 144,696 $ 20,324 $ - $ 165,020

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(in thousands) 2019 2018 2017 Current: U.S. Federal $ - $ - $ 12 U.S. State 130 51 18 Foreign 2,173 8,787 6,005 Total current 2,303 8,838 6,035 Deferred: U.S. Federal 98 56 (3,451 ) U.S. State 1 - (481 ) Foreign (5,484 ) (8,263 ) 141 Total deferred (5,385 ) (8,207 ) (3,791 ) $ (3,082 ) $ 631 $ 2,244
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	(in thousands) 2019 2018 2017 U.S. $ (72,669 ) $ (42,682 ) $ 1,430 Foreign 592 10,770 33,935 Total $ (72,077 ) $ (31,912 ) $ 35,365
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	(in thousands) 2019 2018 Deferred tax assets: Inventory, receivable and warranty reserves $ 11,896 $ 12,560 Net operating loss carryforwards 69,096 65,587 Tax credit carryforwards 36,489 34,251 Accrued employee benefits 4,685 5,134 Stock-based compensation 2,372 2,108 Lease liabilities 7,890 - Other 7,885 7,827 Gross deferred tax assets 140,313 127,467 Less valuation allowance (93,498 ) (84,718 ) Total deferred tax assets 46,815 42,749 Deferred tax liabilities: Depreciation and fixed asset related 948 3,156 Intangible assets and other acquisition basis differences 62,325 70,415 Operating lease right-of-use assets 7,504 - Unremitted earnings of foreign subsidiaries 2,462 5,257 Total deferred tax liabilities 73,239 78,828 Net deferred tax liabilities $ (26,424 ) $ (36,079 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) 2019 2018 2017 Tax provision at U.S. 21% statutory rate (35% in 2017) $ (15,136 ) $ (6,702 ) $ 12,378 Impact of Tax Act, before reduction in valuation allowance - 5,095 12,397 State income taxes, net of federal tax benefit (1,097 ) (663 ) 56 Settlements, adjustments and releases from statute expirations (1,204 ) (783 ) (1,731 ) Federal tax credits (1,458 ) (864 ) (371 ) Stock-based compensation 587 (838 ) (2,801 ) Executive compensation limited by Section 162(m) 190 3,456 246 Change in valuation allowance 11,270 (2,015 ) (13,484 ) Non-deductible transaction related costs - 1,106 331 GILTI 2,480 3,531 - Foreign rate differential 187 (435 ) (4,866 ) Other, net 1,099 (257 ) 89 $ (3,082 ) $ 631 $ 2,244
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	(in thousands) 2019 2018 2017 Balance at beginning of year $ 34,701 $ 10,321 $ 10,075 Additions for tax positions of current year 1,231 524 200 Additions (reductions) for tax positions of prior years (484 ) 191 58 Reductions due to lapse of the statute of limitations (957 ) (645 ) (1,148 ) Additions related to Xcerra and Kita acquisitions - 24,352 900 Reductions due to settlements (30 ) - - Foreign exchange rate impact 104 (42 ) 236 Balance at end of year $ 34,565 $ 34,701 $ 10,321

Note 9 - Segment and Geograph_2

Note 9 - Segment and Geographic Information (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	(in thousands) 2019 2018 2017 Net sales by segment: Semiconductor Test & Inspection $ 540,878 $ 443,276 $ 352,704 PCB Test 42,451 8,492 - Total consolidated net sales for reportable segments $ 583,329 $ 451,768 $ 352,704 Segment profit (loss) before tax: Semiconductor Test & Inspection $ (45,072 ) $ 2,489 $ 42,535 PCB Test 2,635 (5,154 ) - Profit (loss) for reportable segments (42,437 ) (2,665 ) 42,535 Other unallocated amounts: Corporate expenses (9,848 ) (25,457 ) (7,787 ) Interest expense (20,556 ) (4,977 ) (54 ) Interest income 764 1,187 671 Income (loss) from continuing operations before taxes $ (72,077 ) $ (31,912 ) $ 35,365 (in thousands) 2019 2018 2017 Depreciation and amortization by segment deducted in arriving at profit (loss): Semiconductor Test & Inspection $ 56,621 $ 24,634 $ 9,195 PCB Test 2,250 1,413 - Total depreciation and amortization for reportable segments $ 58,871 $ 26,047 $ 9,195 Capital expenditures by segment: Semiconductor Test & Inspection $ 17,831 $ 4,957 $ 6,093 PCB Test 169 10 - Total consolidated capital expenditures $ 18,000 $ 4,967 $ 6,093 (in thousands) 2019 2018 2017 Total assets by segment: Semiconductor Test & Inspection $ 998,756 $ 1,038,053 $ 368,158 PCB Test 56,938 57,762 - Total assets for reportable segments 1,055,694 1,095,815 368,158 Corporate, principally cash and investments 18,398 34,367 52,299 Discontinued operations 3,618 3,820 - Total consolidated assets $ 1,077,710 $ 1,134,002 $ 420,457
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	2019 2018 2017 Intel 11.1 % ** 11.2 % NXP Semiconductors N.V. * ** 15.9 %
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	(in thousands) 2019 2018 2017 China $ 118,213 $ 90,255 $ 82,474 Malaysia 61,826 61,793 80,102 United States 71,963 61,177 38,729 Philippines 51,683 46,421 26,268 Taiwan 75,725 25,074 16,517 Rest of the World 203,919 167,048 108,614 Total, net $ 583,329 $ 451,768 $ 352,704
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table Text Block]	(in thousands) 2019 2018 Property, plant and equipment: Germany $ 25,234 $ 21,655 United States 16,671 20,417 Japan 9,964 11,905 Malaysia 7,151 10,535 Philippines 8,637 5,842 Rest of the World 3,255 3,978 Total, net $ 70,912 $ 74,332 Goodwill and other intangible assets: Germany $ 228,476 $ 249,605 United States 207,642 228,022 Malaysia 44,140 43,569 Singapore 13,915 15,173 Switzerland 8,190 11,604 Japan 3,872 4,138 Rest of the World 7,453 8,977 Total, net $ 513,688 $ 561,088

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Leases, Balance Sheet Information [Table Text Block]	December 28, (in thousands) Classification 2019 Assets Operating lease assets Operating lease right-of-use assets $ 33,269 Finance lease assets Property, plant and equipment, net (1) 2,515 Total lease assets $ 35,784 Liabilities Current Operating Other accrued liabilities $ 5,458 Finance Other accrued liabilities 2,574 Noncurrent Operating Long-term lease liabilities 28,877 Total lease liabilities $ 36,909 Weighted-average remaining lease term (years) Operating leases 7.9 Finance leases 0.5 Weighted-average discount rate Operating leases 6.3 % Finance leases 4.5 %
Lease, Cost [Table Text Block]	December 28, (in thousands) 2019 Operating leases (1) $ 8,525 Variable lease expense 2,318 Short-term operating leases 256 Finance leases Amortization of leased assets 102 Interest on lease liabilities 146 Sublease income (133 ) Net lease cost $ 11,214
Lessee, Lease, Liability, Maturity [Table Text Block]	Operating Finance (in thousands) leases (1) leases Total 2020 $ 7,383 $ 2,631 $ 10,014 2021 6,090 - 6,090 2022 5,535 - 5,535 2023 4,987 - 4,987 2024 4,692 - 4,692 Thereafter 16,314 - 16,314 Total lease payments 45,001 2,631 47,632 Less: Interest (10,666 ) (57 ) (10,723 ) Present value of lease liabilities $ 34,335 $ 2,574 $ 36,909
Lease, Cash Flow Information [Table Text Block]	December 28, (in thousands) 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 6,932 Operating cash flows from finance leases $ 117 Financing cash flows from finance leases $ 34 Leased assets obtained in exchange for new operating lease liabilities $ 40,488

Note 12 - Guarantees (Tables)

Note 12 - Guarantees (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Schedule of Product Warranty Liability [Table Text Block]	(in thousands) 2019 2018 2017 Beginning balance $ 8,014 $ 4,849 $ 4,350 Warranty accruals 6,714 7,154 6,765 Warranty payments (8,573 ) (8,358 ) (6,316 ) Warranty liability assumed - 4,369 50 Ending balance $ 6,155 $ 8,014 $ 4,849

Note 13 - Discontinued Operat_2

Note 13 - Discontinued Operations (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 28, December 29, December 30, 2019 2018 2017 Net sales $ 6,136 $ 1,593 $ - Operating income $ 478 $ 157 $ - Loss from impairment of FSG (1,086 ) - - Loss from sale of BMS (1) - - (278 ) Income (loss) before taxes (608 ) 157 (278 ) Income tax provision 89 38 - Income (loss), net of tax $ (697 ) $ 119 $ (278 )
Fixtures Services Business FSG [Member]
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	December 28, December 29, 2019 2018 Assets: Cash $ 736 $ 461 Accounts receivable, net 1,316 1,718 Inventories 1,411 1,388 Other current assets 40 174 Total current assets 3,503 3,741 Property, plant and equipment, net 33 66 Other noncurrent assets 82 13 Total assets $ 3,618 $ 3,820 Liabilities: Other accrued current liabilities $ 599 $ 518 Total current liabilities 599 518 Noncurrent liabilities 24 - Total liabilities $ 623 $ 518

Note 14 - Accumulated Other C_2

Note 14 - Accumulated Other Comprehensive Loss (Tables)	12 Months Ended
	Dec. 28, 2019
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 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 ) Year ended December 28, 2019 Foreign currency translation adjustments $ (7,522 ) $ - $ (7,522 ) Adjustments related to postretirement benefits (856 ) 228 (628 ) Other comprehensive income (loss) $ (8,378 ) $ 228 $ (8,150 )
Condensed Statement of Comprehensive Income [Table Text Block]	(in thousands) 2019 2018 Accumulated net currency translation adjustments $ (30,198 ) $ (22,676 ) Accumulated net adjustments related to postretirement benefits (3,832 ) (3,204 ) Total accumulated other comprehensive loss $ (34,030 ) $ (25,880 )

Note 16 - Quarterly Financial_2

Note 16 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 28, 2019
Notes Tables
Quarterly Financial Information [Table Text Block]	Quarter First (a) Second (a) Third (a) Fourth (a) Year (in thousands, except per share data) Net sales: 2019 $ 147,809 $ 150,011 $ 143,498 $ 142,011 $ 583,329 2018 $ 95,150 $ 99,817 $ 86,164 $ 170,637 $ 451,768 Cost of sales: 2019 (b) $ 93,394 $ 87,605 $ 84,565 $ 87,936 $ 353,500 2018 (b) $ 54,923 $ 57,677 $ 51,142 $ 128,718 $ 292,460 Income (loss) from continuing operations 2019 $ (22,851 ) $ (19,383 ) $ (10,480 ) $ (16,281 ) $ (68,995 ) 2018 $ 8,122 $ 11,648 $ 4,803 $ (57,116 ) $ (32,543 ) Net income (loss) 2019 $ (22,687 ) $ (19,359 ) $ (10,326 ) $ (17,320 ) $ (69,692 ) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,997 ) $ (32,424 ) Net income (loss) attributable to Cohu 2019 $ (22,643 ) $ (19,323 ) $ (10,468 ) $ (17,266 ) $ (69,700 ) 2018 $ 8,122 $ 11,648 $ 4,803 $ (56,754 ) $ (32,181 ) Income (loss) per share attributable to Cohu (c): Basic: Income (loss) from continuing operations 2019 $ (0.56 ) $ (0.47 ) $ (0.25 ) $ (0.39 ) $ (1.68 ) 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.02 ) Net income (loss) 2019 $ (0.55 ) $ (0.47 ) $ (0.25 ) $ (0.42 ) $ (1.69 ) 2018 $ 0.28 $ 0.40 $ 0.17 $ (1.40 ) $ (1.01 ) Diluted: Income (loss) from continuing operations 2019 $ (0.56 ) $ (0.47 ) $ (0.25 ) $ (0.39 ) $ (1.68 ) 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.02 ) Net income (loss) 2019 $ (0.55 ) $ (0.47 ) $ (0.25 ) $ (0.42 ) $ (1.69 ) 2018 $ 0.28 $ 0.39 $ 0.16 $ (1.40 ) $ (1.01 )

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 28, 2019
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, 2017 $ 81 $ 174 (1) $ 6 $ 61 $ 200 Year ended December 30, 2018 $ 200 $ (20 ) (1) $ (109 ) $ 31 $ 40 Year ended December 28, 2019 $ 40 $ 24 (1) $ (28 ) $ 27 $ 9 Reserve for excess and obsolete inventories: Year ended December 31, 2017 $ 21,485 $ (1,165 ) (1) $ 1,148 $ 4,106 $ 17,362 Year ended December 29, 2018 $ 17,362 $ (300 ) (1) $ 10,783 $ 3,907 $ 23,938 Year ended December 28, 2019 $ 23,938 $ 1,285 (1) $ 4,792 $ 9,057 $ 20,958

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands, € in Millions	Oct. 01, 2019USD ($)	Dec. 29, 2018USD ($)	Dec. 28, 2019USD ($)shares	Dec. 29, 2018USD ($)shares	Dec. 30, 2017USD ($)shares	Dec. 09, 2019EUR (€)	Dec. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Number of VIEs Consolidated		1	1	1
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares			422,000	146,000	77,000
SEC Schedule, 12-09, Valuation Allowances and Reserves, Additions, Charge to Cost and Expense			$ 4,800	$ 10,800	$ 1,100
Inventory Write-down		$ 19,100
Amount Committed to Acquire Leased Facility | €						€ 1.1
Depreciation, Total			19,300	8,800	5,000
Capitalized Computer Software, Gross			$ 10,300
Number of Operating Segments			4
Number of Reportable Segments			2
Goodwill and Intangible Asset Impairment, Total	$ 0
Revenue, Remaining Performance Obligation, Amount		19,100	$ 10,000	19,100
Contract with Customer, Liability, Total		10,800	16,100	10,800
Contract with Customer, Liability, Current		6,900	7,600	6,900
Contract with Customer, Liability, Noncurrent		2,000	7,200	2,000
Amortization of Debt Issuance Costs			1,100	1,100
Foreign Currency Transaction Gain (Loss), Realized				1,700	(3,000)
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total		(25,880)	(34,030)	(25,880)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax			(7,500)	(8,900)
Operating Lease, Right-of-Use Asset			33,269
Assets, Total		1,134,002	1,077,710	1,134,002	$ 420,457
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption								$ 1,100
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset							$ 30,700
Operating Lease, Liability, Total							29,900
Sale Leaseback Transaction, Deferred Gain, Gross							(10,200)
Assets, Total							(500)
Liabilities, Total							$ (600)
Xcerra [Member]
Capital Leased Assets, Gross, Total		$ 2,700	$ 2,600	2,700
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
Xcerra [Member]
Inventory Write-down			$ 700	$ 9,400
ALBS [Member]
Variable Interest Entity, Ownership Percentage Sold			20.00%
Gain (Loss) on Disposition of Business			$ 100

Note 1 - Summary of Significa_4

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Weighted average common shares outstanding (in shares)	41,159	31,776	27,836
Effect of dilutive stock options and restricted stock units (in shares)			1,080
(in shares)	41,159	31,776	28,916

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies - Inventories (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Raw materials and purchased parts	$ 69,665	$ 60,112
Work in process	46,591	57,953
Finished goods	14,450	21,249
Total inventories	$ 130,706	$ 139,314

Note 1 - Summary of Significa_6

Note 1 - Summary of Significant Accounting Policies - Property, Plant and Equipment (Details) - USD ($) $ in Thousands		Dec. 28, 2019	Dec. 29, 2018
Property, plant and equipment		$ 114,139	$ 113,961
Less accumulated depreciation and amortization		(43,227)	(39,629)
Property, plant and equipment, net		70,912	74,332
Land and Land Improvements [Member]
Property, plant and equipment	[1]	11,659	11,905
Building and Building Improvements [Member]
Property, plant and equipment	[1]	41,474	37,265
Machinery and Equipment [Member]
Property, plant and equipment		$ 61,006	$ 64,791
[1]	Includes assets under financing leases acquired with Xcerra totaling $2.6 million and $2.7 million as of December 28, 2019 and December 29, 2018, respectively.

Note 1 - Summary of Significa_7

Note 1 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 28, 2019	[1]	Sep. 28, 2019	[1]	Jun. 29, 2019	[1]	Mar. 30, 2019	[1]	Dec. 29, 2018	[1]	Sep. 29, 2018	[1]	Jun. 30, 2018	[1]	Mar. 31, 2018	[1]	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net sales	$ 142,011		$ 143,498		$ 150,011		$ 147,809		$ 170,637		$ 86,164		$ 99,817		$ 95,150		$ 583,329	$ 451,768	$ 352,704
Semiconductor Test and Inspection [Member]
Net sales																	540,878	443,276	352,704
Semiconductor Test and Inspection [Member] | Systems [Member]
Net sales																	299,473	249,514	197,454
Semiconductor Test and Inspection [Member] | Non-systems [Member]
Net sales																	241,405	193,737	155,250
PCB Test [Member]
Net sales																	42,451	8,492
PCB Test [Member] | Systems [Member]
Net sales																	25,928	6,565
PCB Test [Member] | Non-systems [Member]
Net sales																	$ 16,523	$ 1,952
[1]	All quarters presented above were comprised of 13 weeks. 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 2019 and 2018 include acquisition costs and amounts related to the integration and our announced restructuring plan as follows. The fourth quarter of 2018 includes $19.1 million of inventory write-offs, $14.8 million of amortization of inventory step-up, and $18.7 million of restructuring charges. The first quarter of 2019 includes $6.0 million of amortization of inventory step-up. The second quarter of 2019 includes $8.5 million of restructuring charges.

Note 2 - Business Acquisition_2

Note 2 - Business Acquisitions (Details Textual) $ / shares in Units, $ in Millions	Oct. 01, 2018USD ($)$ / sharesshares	Dec. 28, 2019USD ($)	Dec. 29, 2018USD ($)
Share Price | $ / shares	$ 25.10
Secured Term Loan Facility [Member]
Debt Instrument, Face Amount	$ 350
Debt Instrument, Amortization, Percentage of Principal Amount	0.25%
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	$ 794.4
Business Combination, Number of Brands Acquired	4
Payments to Acquire Businesses, Gross	$ 160.5
Business Combination, Acquisition Related Costs		$ 0.4	$ 9.8
Xcerra [Member] | Fair Value Adjustment to Inventory [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value	$ 19.6
Xcerra [Member] | Severance and Other Separation Payments [Member]
Business Combination, Contingent Consideration, Liability, Total			$ 6.9
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	$ 0.8

Note 2 - Business Acquisition_3

Note 2 - Business Acquisitions - Purchase Price Allocation, Xcerra Acquisition (Details) - USD ($) $ in Thousands		12 Months Ended	14 Months Ended
		Dec. 28, 2019	Dec. 28, 2019	Dec. 29, 2018	Oct. 01, 2018	Dec. 30, 2017
Goodwill		$ 238,669	$ 238,669	$ 242,127		$ 65,613
Goodwill, measurement period adjustments		1,134
Xcerra [Member]
Current assets, including cash received		375,990	375,990		$ 375,990
Property, plant and equipment		40,729	40,729		40,729
Other assets		1,051	1,051		2,109
Other assets, measurement period adjustments	[1]		(1,058)
Intangible assets		321,160	321,160		321,160
Goodwill		180,397	180,397		179,263
Goodwill, measurement period adjustments	[1]		1,134
Total assets acquired		919,327	919,327		919,251
Liabilities assumed		(124,897)	(124,897)		(124,821)
Liabilities assumed, measurement period adjustments	[1]		(76)
Net assets acquired		$ 794,430	$ 794,430		$ 794,430
[1]	Measurement period adjustments made as a result of obtaining new facts and circumstances related to certain assets acquired and liabilities assumed as of the date of acquisition. The net impact of the measurement period adjustments were offset against goodwill.

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
Trademarks and 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 3 - Goodwill and Purchas_3

Note 3 - Goodwill and Purchased Intangible Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Transfer From In-Process Technology to Developed Technology	$ 15,300
Amortization of Intangible Assets, Total	39,590	$ 17,197	$ 4,208
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	38,400
Finite-Lived Intangible Assets, Amortization Expense, Year Two	34,800
Finite-Lived Intangible Assets, Amortization Expense, Year Three	34,800
Finite-Lived Intangible Assets, Amortization Expense, Year Four	34,800
Finite-Lived Intangible Assets, Amortization Expense, Year Five	34,800
Finite-Lived Intangible Assets, Amortization Expense, after Year Five	76,800
In-process Technology [Member]
Indefinite-lived Intangible Assets (Excluding Goodwill), Ending Balance	$ 20,800	$ 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. 28, 2019	Dec. 29, 2018
Beginning balance		$ 242,127	$ 65,613
Additions			179,263
Impact of currency exchange		(3,877)	(2,749)
Adjustments		1,134
Impairments (1)	[1]	(715)
Ending balance		238,669	242,127
Semiconductor Test and Inspection [Member]
Beginning balance		220,808	65,613
Additions			157,661
Impact of currency exchange		(3,435)	(2,466)
Adjustments		2,117
Impairments (1)	[1]	(715)
Ending balance		218,775	220,808
PCB Test [Member]
Beginning balance		21,319
Additions			21,602
Impact of currency exchange		(442)	(283)
Adjustments		(983)
Impairments (1)	[1]
Ending balance		$ 19,894	$ 21,319
[1]	Impairment of goodwill associated with our FSG segment that is presented as discontinued operations. This amount was not pushed down in the consolidated financial statements and was included within the balance of our Semiconductor Test & Inspection segment.

Note 3 - Goodwill and Purchas_5

Note 3 - Goodwill and Purchased Intangible Assets - Purchased Intangible Assets (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 28, 2019	Dec. 29, 2018
Accumulated Amortization		$ 74,945	$ 35,203
Gross Carrying Amount, finite-lived and indefinite-lived intangible assets		329,132	317,857
Developed Technology Rights [Member]
Gross Carrying Amount, finite-lived intangible assets		227,619	214,266
Accumulated Amortization		$ 49,805	21,197
Remaining Useful Life (Year)		6 years 219 days
Customer Relationships [Member]
Gross Carrying Amount, finite-lived intangible assets		$ 72,251	73,104
Accumulated Amortization		$ 14,824	7,378
Remaining Useful Life (Year)		9 years 109 days
Trade Names [Member]
Gross Carrying Amount, finite-lived intangible assets		$ 22,612	22,701
Accumulated Amortization		$ 3,892	1,807
Remaining Useful Life (Year)		9 years 182 days
Order or Production Backlog [Member]
Gross Carrying Amount, finite-lived intangible assets		$ 6,328	6,372
Accumulated Amortization		$ 6,328	4,696
Remaining Useful Life (Year)
Off-Market Favorable Lease [Member]
Gross Carrying Amount, finite-lived intangible assets	[1]		1,100
Accumulated Amortization	[1]		62
Remaining Useful Life (Year)	[1]
Noncompete Agreements [Member]
Gross Carrying Amount, finite-lived intangible assets		$ 322	314
Accumulated Amortization		$ 96	$ 63
Remaining Useful Life (Year)		7 years
[1]	Favorable leases were reclassified to operating lease right of use assets on December 30, 2018 as a result of our adoption of ASU 2016-2.

Note 4 - Borrowings and Credi_3

Note 4 - Borrowings and Credit Agreements (Details Textual) $ in Thousands, € in Millions, SFr in Millions	Dec. 31, 2019USD ($)	Dec. 10, 2019EUR (€)	Aug. 01, 2019EUR (€)	Jul. 26, 2019EUR (€)	Oct. 01, 2018USD ($)	Dec. 28, 2019USD ($)	Dec. 29, 2018USD ($)		Dec. 30, 2017USD ($)	Dec. 28, 2019EUR (€)	Dec. 28, 2019CHF (SFr)
Long-term Debt, Total						$ 360,476
Long-term Debt, Current Maturities, Total						6,517	$ 6,676	[1]
Proceeds from Issuance of Long-term Debt, Total							348,250
Long-term Line of Credit, Total						3,195	3,115	[1]
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	1
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 8,800
Long-term Line of Credit, Total						3,200
Secured Term Loan Facility [Member]
Debt Instrument, Face Amount					$ 350,000
Debt Instrument, Amortization, Percentage of Principal Amount					0.25%
Long-term Debt, Total						339,100
Long-term Debt, Current Maturities, Total						2,300
Long-term Debt, Fair Value						344,800
Secured Term Loan Facility [Member] | Subsequent Event [Member]
Repayments of Long-term Debt, Current Maturities	$ 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						3,800
Long-term Debt, Current Maturities, Total						$ 400
Kita Term Loans [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage						0.05%				0.05%	0.05%
Kita Term Loans [Member] | Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage						0.43%				0.43%	0.43%
Xcerra Term Loan [Member]
Long-term Debt, Total						$ 1,500
Long-term Debt, Current Maturities, Total						$ 300
Debt Instrument, Interest Rate, Stated Percentage						2.35%				2.35%	2.35%
Debt Instrument, Term						10 years
Loan Facilities [Member] | Construction Loans [Member]
Debt Instrument, Face Amount | €				€ 8.6
Long-term Debt, Total						$ 5,500
Long-term Debt, Current Maturities, Total						$ 300
First Facility [Member] | Construction Loans [Member]
Debt Instrument, Interest Rate, Stated Percentage			0.80%
Debt Instrument, Term			10 years	10 years
Debt Instrument, Collateral Amount | €				€ 3.4
Proceeds from Issuance of Long-term Debt, Total | €			€ 3.4
Debt Instrument, Principal Payment Terms			8 years
Second Facility [Member] | Construction Loans [Member]
Debt Instrument, Interest Rate, Stated Percentage		1.05%
Debt Instrument, Term		15 years		15 years
Debt Instrument, Collateral Amount | €				€ 5.2
Proceeds from Issuance of Long-term Debt, Total | €		€ 1.5
Debt Instrument, Principal Payment Terms		15 years
Debt Instrument, Unused Borrowing Capacity, Amount | €										€ 3.7
[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.

Note 4 - Borrowings and Credi_4

Note 4 - Borrowings and Credit Agreements - Summary of Borrowings (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Lines of Credit	$ 3,195	$ 3,115	[1]
Total debt	360,476	358,655	[1]
Less: financing fees and discount	(7,441)	(8,551)	[1]
Less: current portion	(6,517)	(6,676)	[1]
Total long-term debt	346,518	343,428	[1]
Secured Term Loan Facility [Member]
Long term Debt	346,500	349,125	[1]
Less: current portion	(2,300)
Kita Term Loans [Member]
Long term Debt	3,830	4,576	[1]
Less: current portion	(400)
Xcerra [Member]
Long term Debt	1,475	1,839	[1]
Rasco Construction Loan [Member]
Long term Debt	$ 5,476
[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.

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. 28, 2019USD ($)
2020	$ 7,679
2021	4,636
2022	4,997
2023	5,001
2024	4,467
Thereafter	333,696
Total	$ 360,476

Note 5 - Restructuring Charge_2

Note 5 - Restructuring Charges (Details Textual) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 29, 2019	Dec. 29, 2018	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Restructuring Charges, Total	$ 8,500	$ 18,700	$ 13,484	$ 18,704
Integration Program [Member]
Restructuring Charges, Total			16,213	37,757
Integration Program [Member] | Employee Severance [Member]
Restructuring Charges, Total			$ 12,170	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		$ 6,900

Note 5 - Restructuring Charge_3

Note 5 - Restructuring Charges - Charges Related to the Wind Down Plan (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Jun. 29, 2019	Dec. 29, 2018	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Restructuring Charges, Total	$ 8,500	$ 18,700	$ 13,484	$ 18,704
Integration Program [Member]
Restructuring Charges, Total			16,213	37,757
Employee Severance [Member] | Integration Program [Member]
Restructuring Charges, Total			12,170	17,791
Accrued restructuring, beginning balance			4,026
Amounts paid or charged			(14,909)	(13,750)
Impact of currency exchange			(51)	(15)
Amounts paid or charged			(14,909)	(13,750)
Impact of currency exchange			(51)	(15)
Accrued restructuring, ending balance		4,026	1,236	4,026
Other Restructuring [Member] | Integration Program [Member]
Restructuring Charges, Total			1,314	913
Accrued restructuring, beginning balance
Amounts paid or charged			(1,314)	(913)
Impact of currency exchange
Amounts paid or charged			(1,314)	(913)
Impact of currency exchange
Accrued restructuring, ending balance
Employee Severance and Other Exit Costs [Member] | Integration Program [Member]
Restructuring Charges, Total			13,484	18,704
Accrued restructuring, beginning balance			4,026
Amounts paid or charged			(16,223)	(14,663)
Impact of currency exchange			(51)	(15)
Amounts paid or charged			(16,223)	(14,663)
Impact of currency exchange			(51)	(15)
Accrued restructuring, ending balance		$ 4,026	1,236	4,026
Inventory Charges [Member] | Integration Program [Member]
Restructuring Charges, Total			$ 2,729	$ 19,053

Note 6 - Employee Benefit Pla_3

Note 6 - Employee Benefit Plans (Details Textual) - USD ($)	May 08, 2019	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
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		$ 2,000,000	$ 1,100,000	$ 600,000
Deferred Compensation Liability, Current, Total		2,000,000	2,000,000
Cash Surrender Value of Life Insurance		$ 1,700,000	$ 1,600,000
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		$ 200,000	$ 900,000	$ 10,100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value		4,400,000
Share-based Payment Arrangement, Expense		$ 14,148,000	$ 10,053,000	$ 7,007,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period		694,000	822,000	353,000
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]
Share-based Payment Arrangement, Expense			$ 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 2019, 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%
Unvested Restricted Stock Units [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 18,700,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition		2 years 73 days
Employee Stock Purchase Plan [Member]
Employee Stock Purchase Plan, Shares Reserved for Future Issuance		2,650,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	500,000
Percentage of Fair Value to Determine Price of Common Stock		85.00%
Stock Issued During Period, Shares, Employee Stock Purchase Plans		187,273	84,678	99,144
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant		911,337
Equity Incentive Plan 2005 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	2,000,000
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		2,503,918
Equity Incentive Plan 2005 [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years
Equity Incentive Plan 2005 [Member] | Minimum [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			1 year
Equity Incentive Plan 2005 [Member] | Maximum [Member] | Share-based Payment Arrangement, 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 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		100,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Five		100,000
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter		700,000
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		3.00%	4.10%	3.40%
Defined Benefit Plan, Health Care Cost Trend Rate Assumed, Next Fiscal Year		7.40%
Defined Benefit Plan, Health Care Cost Trend Rate, Annual Rate of Change		0.40%
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		318,000
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation		270,000
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year		100,000
Swiss Plan [Member]
Accumulated Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss), after Tax		(4,100,000)	$ (2,700,000)
Defined Benefit Plan, Expected Future Employee and Employer Contributions, Next Twelve Months		900,000
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months		1,400,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Two		1,300,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Three		1,100,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Four		1,700,000
Defined Benefit Plan, Expected Future Benefit Payment, Year Five		1,300,000
Defined Benefit Plan, Expected Future Benefit Payment, Five Fiscal Years Thereafter		7,000,000
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Total		$ 1,019,000	$ 1,008,000	$ 986,000
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate		0.20%	0.90%
Swiss Plan [Member] | Debt Securities and Cash [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		62.00%
Swiss Plan [Member] | Real Estate Investments [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		17.00%
Swiss Plan [Member] | Alternative Investments [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		10.00%
Swiss Plan [Member] | Defined Benefit Plan, Equity Securities [Member]
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage		11.00%
Xcerra [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match		50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay		6.00%

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Service cost	$ 920	$ 925	$ 907
Interest cost	267	207	198
Expected return on assets	(168)	(124)	(119)
Net periodic costs	$ 1,019	$ 1,008	$ 986

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Benefit obligation at beginning of year	$ (29,910)	$ (30,512)
Service cost	(920)	(925)	$ (907)
Interest cost	(267)	(207)	(198)
Actuarial gain (loss)	(1,456)	708
Participant contributions	(1,434)	(816)
Benefits paid	2,313	1,079
Plan change		199
Foreign currency exchange adjustment	(567)	564
Benefit obligation at end of year	(32,241)	(29,910)	(30,512)
Fair value of plan assets at beginning of year	18,088	17,746
Return on assets, net of actuarial loss	281	114
Employer contributions	882	816
Participant contributions	1,434	816
Benefits paid	(2,313)	(1,079)
Foreign currency exchange adjustment	333	(325)
Fair value of plan assets at end of year	18,705	18,088	$ 17,746
Net liability at end of year	$ (13,536)	$ (11,822)

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Discount rate	0.20%	0.90%
Compensation increase	1.10%	1.80%
Discount rate	0.90%	0.70%	0.70%
Rate of return on assets	0.90%	0.70%	0.70%
Compensation increase	1.80%	1.80%	1.50%

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. 28, 2019	Dec. 29, 2018
Accumulated benefit obligation at beginning of year	$ 2,880	$ 3,148
Interest cost	115	105
Actuarial gain	(258)	(216)
Benefits paid	(166)	(157)
Accumulated benefit obligation at end of year	2,571	2,880
Plan assets at end of year
Funded status	$ (2,571)	$ (2,880)

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Outstanding, beginning of year (in shares)	405	472	1,641
Outstanding, weighted average exercise price, beginning of year (in dollars per share)	$ 10.22	$ 10.20	$ 10.79
Exercised (in shares)	(42)	(67)	(1,164)
Exercised, weighted average exercise price (in dollars per share)	$ 9.82	$ 10.10	$ 10.98
Cancelled (in shares)			(5)
Cancelled, weighted average exercise price (in dollars per share)			$ 20.73
Outstanding, end of year (in shares)	363	405	472
Outstanding, weighted average exercise price, end of year (in dollars per share)	$ 10.27	$ 10.22	$ 10.20
Options exercisable at year end (in shares)	363	405	469
Options exercisable at year end, weighted average exercise price (in dollars per share)	$ 10.27	$ 10.22	$ 10.20

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Number Outstanding (in shares)	363	405	472	1,641
Options Outstanding, Weighted Average Remaining Life (Year)	2 years 292 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 10.27	$ 10.22	$ 10.20	$ 10.79
Options Exercisable (in shares)	363	405	469
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 10.27	$ 10.22	$ 10.20
Range 1 [Member]
Range of Exercise Prices, Lower (in dollars per share)	9.44
Range of Exercise Prices, Upper (in dollars per share)	$ 10.54
Number Outstanding (in shares)	200
Options Outstanding, Weighted Average Remaining Life (Year)	3 years 73 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.50
Options Exercisable (in shares)	200
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 9.50
Range 2 [Member]
Range of Exercise Prices, Lower (in dollars per share)	10.55
Range of Exercise Prices, Upper (in dollars per share)	$ 10.58
Number Outstanding (in shares)	126
Options Outstanding, Weighted Average Remaining Life (Year)	2 years 73 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 10.58
Options Exercisable (in shares)	126
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 10.58
Range 3 [Member]
Range of Exercise Prices, Lower (in dollars per share)	10.59
Range of Exercise Prices, Upper (in dollars per share)	$ 15.89
Number Outstanding (in shares)	37
Options Outstanding, Weighted Average Remaining Life (Year)	2 years 109 days
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 13.32
Options Exercisable (in shares)	37
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 13.23

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Outstanding, beginning of year, units (in shares)	1,265	981	1,083
Outstanding, beginning of year, wt. avg. (in dollars per share)	$ 19.48	$ 12.50	$ 10.50
Granted, units (in shares)	694	822	353
Granted, wt. avg. (in dollars per share)	$ 14.32	$ 23.70	$ 15.95
Released, units (in shares)	(563)	(500)	(409)
Released, wt. avg. (in dollars per share)	$ 19.08	$ 13.10	$ 10.26
Cancelled, units (in shares)	(68)	(38)	(46)
Cancelled, wt. avg. (in dollars per share)	$ 17.60	$ 14.67	$ 11.85
Outstanding, end of year, units (in shares)	1,328	1,265	981
Outstanding, end of year, wt. avg. (in dollars per share)	$ 17.05	$ 19.48	$ 12.50

Note 6 - Employee Benefit Pl_11

Note 6 - Employee Benefit Plans - Equity-based Performance Stock Units (Details)	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Equity-based Performance Stock Units Granted in 2019 [Member]
Performance Criteria Period (Year)	3 years
Equity-based Performance Stock Units Granted in 2019 [Member] | Minimum [Member]
Range of Award	25.00%
Equity-based Performance Stock Units Granted in 2019 [Member] | Maximum [Member]
Range of Award	200.00%
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%

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Outstanding, beginning of year, units (in shares)	340	334	403
Outstanding, beginning of year, wt. avg. (in dollars per share)	$ 17.89	$ 14.31	$ 11.04
Granted, units (in shares)	167	89	185
Granted, wt. avg. (in dollars per share)	$ 14.11	$ 24.32	$ 17.60
Released, units (in shares)	(36)	(41)	(186)
Released, wt. avg. (in dollars per share)	$ 11.35	$ 9.92	$ 11.35
Cancelled, units (in shares)	(107)	(42)	(68)
Cancelled, wt. avg. (in dollars per share)	$ 11.35	$ 10.69	$ 11.94
Outstanding, end of year, units (in shares)	364	340	334
Outstanding, end of year, wt. avg. (in dollars per share)	$ 18.72	$ 17.89	$ 14.31

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Restricted Stock Units (RSUs) [Member]
Dividend yield	1.60%	1.00%	1.40%
Employee Stock Purchase Plan [Member]
Dividend yield	1.30%	1.10%	1.40%
Expected volatility	46.40%	39.00%	33.30%
Risk-free interest rate	2.20%	1.70%	0.70%
Expected term (Year)	182 days	182 days	182 days
Weighted-average grant date fair value per share (in dollars per share)	$ 5.35	$ 5.90	$ 4.63

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Share-based compensation of continuing operations	$ 14,148	$ 10,053	$ 7,007
Income tax benefit	(587)	(993)	(530)
Total share-based compensation, net of tax	13,561	9,060	6,477
Cost of Sales [Member]
Share-based compensation of continuing operations	736	546	423
Research and Development Expense [Member]
Share-based compensation of continuing operations	2,994	1,717	1,054
Selling, General and Administrative Expenses [Member]
Share-based compensation of continuing operations	$ 10,418	$ 7,790	$ 5,530

Note 7 - Financial Instrument_3

Note 7 - Financial Instruments Measured at Fair Value (Details Textual) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value, Total	$ 0	$ 0

Note 7 - Financial Instrument_4

Note 7 - Financial Instruments Measured at Fair Value - Short-term Investments by Security Type (Details) - USD ($) $ in Thousands		Dec. 28, 2019	Dec. 29, 2018
Estimated Fair Value		$ 904	$ 560
Debt Security, Government, Non-US [Member]
Amortized Cost		904	560
Gross Unrealized Gains
Gross Unrealized Losses	[1]
Estimated Fair Value		$ 904	$ 560
[1]	As of December 28, 2019 and December 29, 2018 we had no investments with loss positions.

Note 7 - Financial Instrument_5

Note 7 - Financial Instruments Measured at Fair Value - Effective Maturities of Short-term Investments (Details) $ in Thousands	Dec. 28, 2019USD ($)
Due after one year through three years, amortized cost	$ 904
Due after one year through three years, fair value	$ 904

Note 7 - Financial Instrument_6

Note 7 - Financial Instruments Measured at Fair Value - Assets Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
	$ 156,098	$ 165,020
Debt Security, Government, Non-US [Member]
Short-term investments	904	560
Cash [Member]
Cash and cash equivalents	147,523	144,696
Money Market Funds [Member]
Cash and cash equivalents	7,671	19,764
Fair Value, Inputs, Level 1 [Member]
	147,523	144,696
Fair Value, Inputs, Level 1 [Member] | Debt Security, Government, Non-US [Member]
Short-term investments
Fair Value, Inputs, Level 1 [Member] | Cash [Member]
Cash and cash equivalents	147,523	144,696
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Cash and cash equivalents
Fair Value, Inputs, Level 2 [Member]
	8,575	20,324
Fair Value, Inputs, Level 2 [Member] | Debt Security, Government, Non-US [Member]
Short-term investments	904	560
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	7,671	19,764
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] | Cash [Member]
Cash and cash equivalents
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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%	21.00%	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	93,498	$ 84,718
Increase (Decrease) of Net Income Due to Impact of Tax Holidays	$ 2,100	$ 2,400	$ 2,800
Increase (Decrease) of Earning Per Share Due To Impact Of Tax Holidays	$ 0.05	$ 0.08	$ 0.10
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 7,000	$ 8,200
Decrease in Unrecognized Tax Benefits is Reasonably Possible	400
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	1,300	1,500
Unrecognized Tax Benefits, Interest Expense, Net of Accrued Interest Reversed	(300)	$ 600	$ (300)
Minimum [Member]
Collection Term Range		4 years
Maximum [Member]
Collection Term Range		10 years
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	246,900
Tax Credit Carryforward, Amount	$ 11,500
Open Tax Year	2015 2016 2017 2018 2019
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	$ 160,500
Tax Credit Carryforward, Amount	$ 31,600
Open Tax Year	2014 2015 2016 2017 2018 2019
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 25,100

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
U.S. Federal			$ 12
U.S. State	130	51	18
Foreign	2,173	8,787	6,005
Total current	2,303	8,838	6,035
U.S. Federal	98	56	(3,451)
U.S. State	1		(481)
Foreign	(5,484)	(8,263)	141
Total deferred	(5,385)	(8,207)	(3,791)
	$ (3,082)	$ 631	$ 2,244

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Income (loss) from continuing operations, U.S.	$ (72,669)	$ (42,682)	$ 1,430
Income from continuing operations, Foreign	592	10,770	33,935
Income (loss) from continuing operations before taxes	$ (72,077)	$ (31,912)	$ 35,365

Note 8 - Income Taxes - Compo_2

Note 8 - Income Taxes - Components of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Inventory, receivable and warranty reserves	$ 11,896	$ 12,560
Net operating loss carryforwards	69,096	65,587
Tax credit carryforwards	36,489	34,251
Accrued employee benefits	4,685	5,134
Stock-based compensation	2,372	2,108
Lease liabilities	7,890
Other	7,885	7,827
Gross deferred tax assets	140,313	127,467
Less valuation allowance	(93,498)	(84,718)
Total deferred tax assets	46,815	42,749
Depreciation and fixed asset related	948	3,156
Intangible assets and other acquisition basis differences	62,325	70,415
Operating lease right-of-use assets	7,504
Unremitted earnings of foreign subsidiaries	2,462	5,257
Total deferred tax liabilities	73,239	78,828
Net deferred tax liabilities	$ (26,424)	$ (36,079)

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Tax provision at U.S. 21% statutory rate (35% in 2017)	$ (15,136)	$ (6,702)	$ 12,378
Impact of Tax Act, before reduction in valuation allowance		5,095	12,397
State income taxes, net of federal tax benefit	(1,097)	(663)	56
Settlements, adjustments and releases from statute expirations	(1,204)	(783)	(1,731)
Federal tax credits	(1,458)	(864)	(371)
Stock-based compensation	587	(838)	(2,801)
Executive compensation limited by Section 162(m)	190	3,456	246
Change in valuation allowance	11,270	(2,015)	(13,484)
Non-deductible transaction related costs		1,106	331
GILTI	2,480	3,531
Foreign rate differential	187	(435)	(4,866)
Other, net	1,099	(257)	89
	$ (3,082)	$ 631	$ 2,244

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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
U.S. statutory rate	21.00%	21.00%	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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Balance at beginning of year	$ 34,701	$ 10,321	$ 10,075
Additions for tax positions of current year	1,231	524	200
Additions (reductions) for tax positions of prior years	(484)
Additions (reductions) for tax positions of prior years		191	58
Reductions due to lapse of the statute of limitations	(957)	(645)	(1,148)
Additions related to Xcerra and Kita acquisitions		24,352	900
Reductions due to settlements	(30)
Foreign exchange rate impact	104		236
Foreign exchange rate impact		(42)
Balance at end of year	$ 34,565	$ 34,701	$ 10,321

Note 9 - Segment and Geograph_3

Note 9 - Segment and Geographic Information (Details Textual)	12 Months Ended
	Dec. 28, 2019
Number of Operating Segments	4
Number of Reportable Segments	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. 28, 2019		Sep. 28, 2019	[1]	Jun. 29, 2019	[1]	Mar. 30, 2019	[1]	Dec. 29, 2018		Sep. 29, 2018	[1]	Jun. 30, 2018	[1]	Mar. 31, 2018	[1]	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net sales by segment:
Net sales	$ 142,011	[1]	$ 143,498		$ 150,011		$ 147,809		$ 170,637	[1]	$ 86,164		$ 99,817		$ 95,150		$ 583,329	$ 451,768	$ 352,704
Segment profit (loss) before tax:
Profit (loss) for reportable segments																	(42,437)	(2,665)	42,535
Interest expense																	(20,556)	(4,977)	(54)
Interest income																	764	1,187	671
Income (loss) from continuing operations before taxes																	(72,077)	(31,912)	35,365
Depreciation																	19,300	8,800	5,000
Total depreciation and amortization for reportable segments																	58,871	26,047	9,195
Capital expenditures																	18,000	4,967	6,093
Total assets by segment:
Total assets for reportable segments	1,077,710								1,134,002								1,077,710	1,134,002	420,457
Discontinued operations	3,618								3,820								3,618	3,820
Corporate, Non-Segment [Member]
Segment profit (loss) before tax:
Corporate expenses																	(9,848)	(25,457)	(7,787)
Total assets by segment:
Total assets for reportable segments	18,398								34,367								18,398	34,367	52,299
Semiconductor Test and Inspection [Member]
Net sales by segment:
Net sales																	540,878	443,276	352,704
Segment profit (loss) before tax:
Profit (loss) for reportable segments																	(45,072)	2,489	42,535
Depreciation																	56,621	24,634	9,195
Capital expenditures																	17,831	4,957	6,093
Total assets by segment:
Total assets for reportable segments	998,756								1,038,053								998,756	1,038,053	368,158
PCB Test [Member]
Net sales by segment:
Net sales																	42,451	8,492
Segment profit (loss) before tax:
Profit (loss) for reportable segments																	2,635	(5,154)
Depreciation																	2,250	1,413
Capital expenditures																	169	10
Total assets by segment:
Total assets for reportable segments	56,938								57,762								56,938	57,762
Semiconductor Test and Inspection and PCB Test [Member]
Total assets by segment:
Total assets for reportable segments	$ 1,055,694								$ 1,095,815								$ 1,055,694	$ 1,095,815	$ 368,158
[1]	All quarters presented above were comprised of 13 weeks. 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 2019 and 2018 include acquisition costs and amounts related to the integration and our announced restructuring plan as follows. The fourth quarter of 2018 includes $19.1 million of inventory write-offs, $14.8 million of amortization of inventory step-up, and $18.7 million of restructuring charges. The first quarter of 2019 includes $6.0 million of amortization of inventory step-up. The second quarter of 2019 includes $8.5 million of restructuring charges.

Note 9 - Segment and Geograph_5

Note 9 - Segment and Geographic Information - Customers Comprising 10% of Consolidated Sales (Details) - Semiconductor Equipment [Member] - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 28, 2019		Dec. 30, 2017
Intel [Member]
Net sales percentage	11.10%		11.20%
NXP Semiconductors N.V. [Member]
Net sales percentage		[1]	15.90%
[1]	Less than 10% of consolidated net sales.

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. 28, 2019	[1]	Sep. 28, 2019	[1]	Jun. 29, 2019	[1]	Mar. 30, 2019	[1]	Dec. 29, 2018	[1]	Sep. 29, 2018	[1]	Jun. 30, 2018	[1]	Mar. 31, 2018	[1]	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net sales	$ 142,011		$ 143,498		$ 150,011		$ 147,809		$ 170,637		$ 86,164		$ 99,817		$ 95,150		$ 583,329	$ 451,768	$ 352,704
CHINA
Net sales																	118,213	90,255	82,474
Malaysia [Member]
Net sales																	61,826	61,793	80,102
UNITED STATES
Net sales																	71,963	61,177	38,729
PHILIPPINES
Net sales																	51,683	46,421	26,268
TAIWAN, PROVINCE OF CHINA
Net sales																	75,725	25,074	16,517
Rest of the World [Member]
Net sales																	$ 203,919	$ 167,048	$ 108,614
[1]	All quarters presented above were comprised of 13 weeks. 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 2019 and 2018 include acquisition costs and amounts related to the integration and our announced restructuring plan as follows. The fourth quarter of 2018 includes $19.1 million of inventory write-offs, $14.8 million of amortization of inventory step-up, and $18.7 million of restructuring charges. The first quarter of 2019 includes $6.0 million of amortization of inventory step-up. The second quarter of 2019 includes $8.5 million of restructuring charges.

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. 28, 2019	Dec. 29, 2018
Property plant and equipment, net	$ 70,912	$ 74,332
Goodwill and other intangible assets	513,688	561,088
GERMANY
Property plant and equipment, net	25,234	21,655
Goodwill and other intangible assets	228,476	249,605
UNITED STATES
Property plant and equipment, net	16,671	20,417
Goodwill and other intangible assets	207,642	228,022
JAPAN
Property plant and equipment, net	9,964	11,905
Goodwill and other intangible assets	3,872	4,138
Malaysia [Member]
Property plant and equipment, net	7,151	10,535
Goodwill and other intangible assets	44,140	43,569
PHILIPPINES
Property plant and equipment, net	8,637	5,842
Rest of the World [Member]
Property plant and equipment, net	3,255	3,978
Goodwill and other intangible assets	7,453	8,977
SINGAPORE
Goodwill and other intangible assets	13,915	15,173
SWITZERLAND
Goodwill and other intangible assets	$ 8,190	$ 11,604

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Lessee, Operating Lease, Renewal Term	25 years
Finance Lease Right-of-use Asset, Accumulated Amortization	$ 0.1
Operating Lease, Impairment Loss	0.2
Operating Leases, Rent Expense, Total		$ 4.8	$ 3.6
Lessee, Sublease Income, Receivable, Remainder of Fiscal Year	0.1
Lessee, Sublease Income, Receivable, Year Two	$ 0.1
Minimum [Member]
Lessee, Lease, Remaining Term of Contract	1 year
Maximum [Member]
Lessee, Lease, Remaining Term of Contract	38 years

Note 10 - Leases - Balance Shee

Note 10 - Leases - Balance Sheet Information (Details) - USD ($) $ in Thousands		Dec. 28, 2019	Dec. 29, 2018
Operating Lease, Right-of-Use Asset		$ 33,269
Finance lease assets	[1]	2,515
Total lease assets		35,784
Operating		28,877
Total lease liabilities		$ 36,909
Operating leases (Year)		7 years 328 days
Finance leases (Year)		182 days
Operating leases		6.30%
Finance leases		4.50%
Other Accrued Liabilities [Member]
Operating		$ 5,458
Finance		$ 2,574
[1]	Finance lease assets are recorded net of accumulated amortization of $0.1 million.

Note 10 - Leases - Lease Expens

Note 10 - Leases - Lease Expense (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)
Operating leases (1)	$ 8,525	[1]
Variable lease expense	2,318
Short-term operating leases	256
Amortization of leased assets	102
Interest on lease liabilities	146
Sublease income	(133)
Net lease cost	$ 11,214
[1]	Operating lease cost excludes impairment expense of $0.2 million related to the write-down of the Fontana facility right-of-use asset.

Note 10 - Leases - Future Minim

Note 10 - Leases - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 28, 2019USD ($)
2020, operating leases	$ 7,383	[1]
2020, finance leases	2,631
2020, total	10,014
2021, operating leases	6,090	[1]
2021, finance leases
2021, total	6,090
2022, operating leases	5,535	[1]
2022, finance leases
2022, total	5,535
2023, operating leases	4,987	[1]
2023, finance leases
2023, total	4,987
2024, operating leases	4,692
2024, finance leases
2024, total	4,692
Thereafter, operating leases	16,314	[1]
Thereafter, finance leases
Thereafter, total	16,314
Total lease payments, operating leases	45,001	[1]
Total lease payments, finance leases	2,631
Total lease payments, total	47,632
Less: Interest, operating leases	(10,666)	[1]
Less: Interest, finance leases	(57)
Less: Interest, total	(10,723)
Present value of lease liabilities, finance leases	2,574
Present value of lease liabilities, total	36,909
Other Accrued Liabilities and Long-term Lease Liabilities [Member]
Present value of lease liabilities, operating leases	$ 34,335	[1]
[1]	Excludes sublease income of $0.1 million in both 2020 and 2021 and also excludes $0.1 million of legally binding minimum lease payments for lease signed but not yet commenced.

Note 10 - Leases - Cash Flow In

Note 10 - Leases - Cash Flow Information (Details) $ in Thousands	12 Months Ended
	Dec. 28, 2019USD ($)
Operating cash flows from operating leases	$ 6,932
Operating cash flows from finance leases	117
Financing cash flows from finance leases	34
Leased assets obtained in exchange for new operating lease liabilities	$ 40,488

Note 12 - Guarantees (Details T

Note 12 - Guarantees (Details Textual) - USD ($) $ in Millions	Dec. 28, 2019	Dec. 29, 2018
Non-current Other Accrued Liabilities [Member]
Product Warranty Accrual, Noncurrent	$ 0.3	$ 0.2

Note 12 - Guarantees - Changes

Note 12 - Guarantees - Changes in Accrued Warranty (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Beginning balance	$ 8,014	$ 4,849	$ 4,350
Warranty accruals	6,714	7,154	6,765
Warranty payments	(8,573)	(8,358)	(6,316)
Warranty liability assumed		4,369	50
Ending balance	$ 6,155	$ 8,014	$ 4,849

Note 13 - Discontinued Operat_3

Note 13 - Discontinued Operations (Details Textual) - Fixtures Services Business FSG [Member] - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 28, 2020	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Disposal Group, Including Discontinued Operation, Impairment		$ 1,086
Subsequent Event [Member]
Disposal Group, Including Discontinued Operation, Impairment	$ 1,100

Note 13 - Discontinued Operat_4

Note 13 - Discontinued Operations - Balance Sheet Information for Fixture Services Business (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Cash	$ 736	$ 461
Total current assets	3,503	3,741
Discontinued operations	3,618	3,820
Total current liabilities	599	518
Noncurrent liabilities of discontinued operations (Note 13)	24
Fixtures Services Business FSG [Member] | Discontinued Operations, Held-for-sale [Member]
Cash	736	461
Accounts receivable, net	1,316	1,718
Inventories	1,411	1,388
Other current assets	40	174
Total current assets	3,503	3,741
Property, plant and equipment, net	33	66
Other noncurrent assets	82	13
Discontinued operations	3,618	3,820
Other accrued current liabilities	599	518
Total current liabilities	599	518
Noncurrent liabilities of discontinued operations (Note 13)	24
Total liabilities	$ 623	$ 518

Note 13 - Discontinued Operat_5

Note 13 - Discontinued Operations - Summary of Operating Results (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net sales		$ 6,136	$ 1,593
Operating income		478	157
Income (loss) before taxes		(608)	157	(278)
Income tax provision		89	38
Income (loss), net of tax		(697)	119	(278)
Fixtures Services Business FSG [Member]
Loss from impairment of FSG		(1,086)
Broadcast Microwave Services, Inc. (“BMS”) [Member]
Loss from sale of BMS	[1]			$ (278)
[1]	Represents the write-off of the contingent consideration receivable from the sale of Broadcast Microwave Services, Inc.

Note 14 - Accumulated Other C_3

Note 14 - Accumulated Other Comprehensive Loss - Components of Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Foreign currency translation adjustments, before tax	$ (7,522)	$ (8,905)	$ 11,345
Foreign currency translation adjustments, tax
Foreign currency translation adjustments, net of tax	(7,522)	(8,905)	11,345
Adjustments related to postretirement benefits, before tax	(856)	865	(1,369)
Adjustments related to postretirement benefits, tax	228	(60)	121
Adjustments related to postretirement benefits, net of tax	(628)	805	(1,248)
Change in unrealized gain/loss on investments, before tax		7	(2)
Change in unrealized gain/loss on investments, tax
Change in unrealized gain/loss on investments, net of tax		7	(2)
Other comprehensive income (loss), before tax	(8,378)	(8,033)	9,974
Other comprehensive income (loss), tax	228	(60)	121
Other comprehensive income (loss), net of tax	$ (8,150)	$ (8,093)	$ 10,095

Note 14 - Accumulated Other C_4

Note 14 - Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss, Net of Tax (Details) - USD ($) $ in Thousands	Dec. 28, 2019	Dec. 29, 2018
Accumulated net currency translation adjustments	$ (30,198)	$ (22,676)
Accumulated net adjustments related to postretirement benefits	(3,832)	(3,204)
Total accumulated other comprehensive loss	$ (34,030)	$ (25,880)

Note 15 - Related Party Trans_2

Note 15 - Related Party Transactions (Details Textual)	12 Months Ended
	Dec. 28, 2019
Blackrock [Member]
Ownership Percentage of the Company	15.50%

Note 16 - Quarterly Financial_3

Note 16 - Quarterly Financial Data (Unaudited) (Details Textual) - USD ($) $ in Thousands	3 Months Ended			12 Months Ended
	Jun. 29, 2019	Mar. 30, 2019	Dec. 29, 2018	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Inventory Write-down			$ 19,100
Amortization of Inventory, Step-up		$ 6,000	14,800
Restructuring Charges, Total	$ 8,500		$ 18,700	$ 13,484	$ 18,704

Note 16 - Quarterly Financial_4

Note 16 - Quarterly Financial Data (Unaudited) - Summary of Quarterly Financial Data (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended																12 Months Ended
	Dec. 28, 2019		Sep. 28, 2019		Jun. 29, 2019		Mar. 30, 2019	[1]	Dec. 29, 2018		Sep. 29, 2018	[1]	Jun. 30, 2018	[1]	Mar. 31, 2018	[1]	Dec. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
Net sales	$ 142,011	[1]	$ 143,498	[1]	$ 150,011	[1]	$ 147,809		$ 170,637	[1]	$ 86,164		$ 99,817		$ 95,150		$ 583,329	$ 451,768	$ 352,704
Cost of sales:	87,936	[1],[2]	84,565	[1],[2]	87,605	[1],[2]	93,394	[2]	128,718	[1],[2]	51,142	[2]	57,677	[2]	54,923	[2]	353,500	292,460
Income (loss) from continuing operations	(16,281)		(10,480)		(19,383)		(22,851)		(57,116)		4,803		11,648		8,122		(68,995)	(32,543)	33,121
Net income (loss)	(17,320)		(10,326)	[1]	(19,359)	[1]	(22,687)		(56,997)		4,803	[2]	11,648		8,122		(69,692)	(32,424)	32,843
Net income (loss) attributable to Cohu	$ (17,266)	[1]	$ (10,468)	[1]	$ (19,323)	[1]	$ (22,643)		$ (56,754)		$ 4,803		$ 11,648		$ 8,122		$ (69,700)	$ (32,181)	$ 32,843
Income (loss) from continuing operations (in dollars per share)	$ (0.39)	[1],[3]	$ (0.25)	[1],[3]	$ (0.47)	[1],[3]	$ (0.56)	[3]	$ (1.40)	[1],[3]	$ 0.17	[3]	$ 0.40	[3]	$ 0.28	[3]	$ (1.68)	$ (1.02)	$ 1.19
Net income (loss) (in dollars per share)	(0.42)	[1],[3]	(0.25)	[1],[3]	(0.47)	[1],[3]	(0.55)	[3]	(1.40)	[1],[3]	0.17	[3]	0.40	[3]	0.28	[3]	(1.69)	(1.01)	1.18
Income (loss) from continuing operations before non-controlling interest (in dollars per share)	(0.39)	[1],[3]	(0.25)	[1],[3]	(0.47)	[1],[3]	(0.56)	[3]	(1.40)	[1],[3]	0.16	[3]	0.39	[3]	0.28	[3]	(1.68)	(1.02)	1.15
Net income (loss) (in dollars per share)	$ (0.42)	[1],[3]	$ (0.25)	[1],[3]	$ (0.47)	[1],[3]	$ (0.55)	[3]	$ (1.40)	[1],[3]	$ 0.16	[3]	$ 0.39	[3]	$ 0.28	[3]	$ (1.69)	$ (1.01)	$ 1.14
[1]	All quarters presented above were comprised of 13 weeks. 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 2019 and 2018 include acquisition costs and amounts related to the integration and our announced restructuring plan as follows. The fourth quarter of 2018 includes $19.1 million of inventory write-offs, $14.8 million of amortization of inventory step-up, and $18.7 million of restructuring charges. The first quarter of 2019 includes $6.0 million of amortization of inventory step-up. The second quarter of 2019 includes $8.5 million of restructuring charges.
[2]	Cost of sales is shown exclusive of the amortization of purchased intangible assets.
[3]	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. 28, 2019	Dec. 29, 2018	Dec. 30, 2017
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance, beginning of year		$ 40	$ 200	$ 81
Additions (reductions) not charged to expense	[1]	24	(20)	174
Additions (reduction) charged (credited) to expense		(28)	(109)	6
Deductions/write-offs		27	31	61
Balance, end of year		9	40	200
SEC Schedule, 12-09, Reserve, Inventory [Member]
Balance, beginning of year		23,938	17,362	21,485
Additions (reductions) not charged to expense	[1]	1,285	(300)	(1,165)
Additions (reduction) charged (credited) to expense		4,792	10,783	1,148
Deductions/write-offs		9,057	3,907	4,106
Balance, end of year		$ 20,958	$ 23,938	$ 17,362
[1]	Changes in reserve balances resulting from foreign currency impact and reclassifications from other reserves.