Mattson Technology (MTSN) 10-Q 1 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 29, 2014	Jul. 28, 2014
Document and Entity Information	'	'
Entity Registrant Name	'MATTSON TECHNOLOGY INC	'
Entity Central Index Key	'0000928421	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	29-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	73,467,738

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Net revenue	$42,029	$24,574	$85,227	$44,811
Cost of goods sold	28,733	16,107	57,285	31,976
Gross margin	13,296	8,467	27,942	12,835
Operating expenses:	'	'	'	'
Research, development and engineering	4,446	4,170	8,970	8,483
Selling, general and administrative	6,690	6,952	14,111	14,502
Restructuring and other charges	111	404	111	2,662
Total operating expenses	11,247	11,526	23,192	25,647
Income (loss) from operations	2,049	-3,059	4,750	-12,812
Interest income (expense), net	-21	-137	-147	-121
Other income (expense), net	-142	-359	-63	-76
Income (loss) before income taxes	1,886	-3,555	4,540	-13,009
Provision for (benefit from) income taxes	-30	12	159	66
Net income (loss)	$1,916	($3,567)	$4,381	($13,075)
Net income (loss) per share:	'	'	'	'
Basic (in dollars per share)	$0.03	($0.06)	$0.06	($0.22)
Diluted (in dollars per share)	$0.03	($0.06)	$0.06	($0.22)
Shares used in computing net income (loss) per share:	'	'	'	'
Basic (in shares)	73,532	58,891	69,943	58,810
Diluted (in shares)	74,679	58,891	71,405	58,810

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Net income (loss)	$1,916	($3,567)	$4,381	($13,075)
Other comprehensive income (loss)	'	'	'	'
Changes in foreign currency translation adjustments	133	326	-483	-133
Changes in unrealized investment loss	0	0	0	-29
Other comprehensive income (loss)	133	326	-483	-162
Comprehensive income (loss)	$2,049	($3,241)	$3,898	($13,237)

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$20,667	$14,578
Accounts receivable, net of allowance for doubtful accounts of $687 as of June 29, 2014 and $704 as of December 31, 2013	24,501	26,245
Advance billings	3,839	3,346
Inventories	42,992	34,126
Prepaid expenses and other current assets	6,343	5,267
Total current assets	98,342	83,562
Property and equipment, net	8,863	9,216
Restricted cash	2,093	2,087
Other assets	799	1,058
Total assets	110,097	95,923
Current liabilities:	'	'
Accounts payable	19,930	26,624
Accrued compensation and benefits	4,159	2,713
Deferred revenues, current	6,347	9,107
Revolving credit facility	0	14,000
Other current liabilities	4,420	4,122
Total current liabilities	34,856	56,566
Deferred revenues, non-current	1,566	1,971
Other liabilities	3,021	3,237
Total liabilities	39,443	61,774
Commitments and contingencies (Note 6)	'	'
Stockholders' equity:	'	'
Preferred stock, 2,000 shares authorized; none issued and outstanding	0	0
Common stock, par value $0.001, 120,000 shares authorized; 77,877 shares issued and 73,682 shares outstanding as of June 29, 2014; 62,908 shares issued and 58,727 shares outstanding as of December 31, 2013	78	63
Additional paid-in capital	686,671	654,050
Accumulated other comprehensive income	20,347	20,830
Treasury stock, 4,195 shares as of June 29, 2014 and 4,181 shares as of December 31, 2013	-38,015	-37,986
Accumulated deficit	-598,427	-602,808
Total stockholders' equity	70,654	34,149
Total liabilities and stockholders' equity	$110,097	$95,923

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Current assets	'	'
Accounts receivable allowance for doubtful accounts	$687	$704
Stockholders' equity:	'	'
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$0.00	$0.00
Common stock, shares authorized	120,000,000	120,000,000
Common stock, shares issued	77,877,000	62,908,000
Common stock, shares outstanding	73,682,000	58,727,000
Treasury stock, shares	4,195,000	4,181,000

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Net income (loss)	$4,381	($13,075)
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Depreciation and amortization	1,378	2,236
Stock-based compensation	685	723
Other non-cash items	93	-456
Changes in assets and liabilities:	'	'
Accounts receivable	1,768	5,167
Advance billings	-493	-635
Inventories	-9,279	-1,126
Prepaid expenses and other assets	-994	63
Accounts payable	-6,752	2,740
Accrued compensation and benefits and other current liabilities	1,582	-4,105
Deferred revenue	-3,165	34
Other liabilities	-88	-175
Net cash used in operating activities	-10,884	-8,609
Cash flows from investing activities:	'	'
Increase in restricted cash	-9	-198
Purchases of property and equipment	-452	-538
Other	10	0
Net cash used in investing activities	-451	-736
Cash flows from financing activities:	'	'
Proceeds from revolving credit facility, net of borrowing costs	0	9,611
Repayment of revolving credit facility	-14,000	0
Proceeds from issuance of common stock, net	31,921	260
Net cash provided by financing activities	17,921	9,871
Effect of exchange rate changes on cash and cash equivalents	-497	44
Net increase in cash and cash equivalents	6,089	570
Cash and cash equivalents, beginning of period	14,578	14,354
Cash and cash equivalents, end of period	$20,667	$14,924

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 29, 2014
Accounting Policies [Abstract]	'
Basis of Presentation and Significant Accounting Policies	'
	BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	Mattson Technology, Inc. (referred to in this Quarterly Report on Form 10-Q as "Mattson," "we," "us," or "our") was incorporated in California in 1988 and reincorporated in Delaware in 1997. We design, manufacture, market and globally support semiconductor wafer processing equipment used in the fabrication of integrated circuits.
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by such accounting principles for complete financial statements. In the opinion of management, all adjustments (which include normal recurring adjustments) considered necessary to present fairly each of the statement of financial position as of June 29, 2014, the statement of operations for the three and six months ended June 29, 2014 and June 30, 2013, statements of comprehensive income (loss) for the three and six months ended June 29, 2014 and June 30, 2013, and the statements of cash flows for the six months ended June 29, 2014 and June 30, 2013, as applicable, have been made. The condensed consolidated balance sheet as of December 31, 2013 has been derived from our audited financial statements as of such date, but does not include all disclosures required by U.S. GAAP. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements for the year ended December 31, 2013, which are included in the Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 17, 2014.
	The condensed consolidated financial statements include the accounts of Mattson Technology, Inc. and our wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated.
	The results of operations for the three and six months ended June 29, 2014 are not necessarily indicative of results that may be expected for the entire year ending December 31, 2014.
	Fiscal Year
	Our fiscal year ends on December 31. We close our first fiscal quarter on the Sunday closest to March 31. Our second and third fiscal quarters are each 13 weeks long and our fourth quarter closes on December 31.
	Use of Estimates
	The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported periods. We evaluate our estimates on an ongoing basis, including those related to the useful lives and fair value of long-lived assets, estimates used to determine facility lease loss liabilities, measurement of warranty obligations, valuation allowances for deferred tax assets, the fair value of stock-based compensation, estimates for allowance for doubtful accounts, and valuation of excess and obsolete inventories. Our estimates and assumptions can be subjective and complex and consequently actual results could differ materially from those estimates.
	Reclassifications
	For presentation purposes, certain prior period amounts have been reclassified to conform to the reporting in the current period financial statements. These reclassifications do not affect our net income, cash flows or stockholders' equity.
	Liquidity and Management Plans
	As of June 29, 2014, we had cash and cash equivalents of $20.7 million and working capital of $63.5 million.
	On April 12, 2013, we entered into a three-year $25.0 million senior secured revolving credit facility (the "Credit Facility") with Silicon Valley Bank. As of June 29, 2014, we had no outstanding borrowings under the Credit Facility. See Note 4. Revolving Credit Facility.
	In February 2014, we completed a registered public offering of 14.1 million newly issued shares of our common stock. The common stock was issued at a price to the public of $2.45 per share. We received net proceeds of approximately $31.7 million from the offering after deducting underwriting discounts and estimated offering expenses.
	We believe our available financial resources are sufficient to fund our working capital and other capital requirements over the course of the next twelve months. Our operations require careful management of our cash and working capital balances. Our liquidity is affected by many factors including, among others, fluctuations in our net revenue, gross margin and operating expenses, as well as changes in our operating assets and liabilities. The cyclicality of the semiconductor industry makes it difficult to predict our future liquidity needs with certainty. Any upturn in the semiconductor industry would result in short-term uses of cash to fund inventory purchases. In addition, any ineffectiveness in our ability to manage expenditures may cause us to incur additional losses in the future and lower our cash balances. Historically, we have relied on a combination of fundraising from the sale and issuance of equity securities and cash generated from product, service and royalty revenues to provide funding for our operations.
	We periodically review our liquidity position and may opportunistically raise additional funds to support our working capital requirements and operating expenses, or for other requirements. Historically, such funding was derived from a combination of sources including, but not limited to, the issuance of equity or debt securities through public or private financings. These financing options may not be available on a timely basis, or on terms acceptable to us, and could be dilutive to our stockholders. The availability of additional financing will depend on a variety of factors, including among others, market conditions, the general availability of credit, our credit ratings, and our ability to maintain our listing on NASDAQ. We will continue to review our operations and take further actions, as necessary, to minimize the cash used in operations and retain sufficient liquidity to fund our operating activities.
	Recent Accounting Pronouncements
	In March 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, which addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. ASU 2013-05 will be effective prospectively in fiscal 2014. We adopted this accounting guidance in the first quarter of 2014. The adoption of this accounting standard did not have a material impact on our financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This update clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 will be effective prospectively in fiscal 2014. We adopted this accounting guidance in the first quarter of 2014. The adoption of this accounting standard did not have a material impact on our financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. The FASB issued ASU 2014-09 to clarify the principles for recognizing revenue and to develop a common revenue standard for GAAP and International Financial Reporting Standards. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes the most current revenue recognition guidance. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2016, which is effective for us as of the first quarter of our fiscal year ending December 31, 2017. We are currently evaluating the impact that the implementation of this standard will have on our financial statements.
	There were no other recent accounting pronouncements or changes in accounting pronouncements during the six months ended June 29, 2014 compared to the recent accounting pronouncements described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 that are of significance or potential significance to us.

BALANCE_SHEET_DETAILS

BALANCE SHEET DETAILS	6 Months Ended
	Jun. 29, 2014
Balance Sheet Related Disclosures [Abstract]	'
Balance Sheet Details	'
	BALANCE SHEET DETAILS
	We had restricted cash of $2.1 million as of June 29, 2014 and December 31, 2013, which is primarily related to secured standby letters of credit for our long-term leases. Accordingly, such amounts are classified as long term in the accompanying condensed consolidated balance sheets. See Note 6. Commitments and Contingencies of the notes to condensed consolidated financial statements.
	Components of inventories as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Inventories:
	Purchased parts and raw materials	$	34,350		$	26,842
	Work-in-process	5,927			4,260
	Finished goods	2,715			3,024
		$	42,992		$	34,126
	Components of prepaid expenses and other current assets as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Prepaid expenses and other current assets:
	Value-added tax	$	2,255		$	2,134
	Prepaid inventory	2,637			492
	Other current assets	1,451			2,641
		$	6,343		$	5,267
	Components of property and equipment as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Property and equipment, net:
	Machinery and equipment	$	39,804		$	42,329
	Furniture and fixtures	9,547			9,908
	Leasehold improvements	17,905			18,626
		67,256			70,863
	Less: accumulated depreciation	(58,393		)	(61,647		)
		$	8,863		$	9,216
	Components of other current liabilities as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Other current liabilities:
	Warranty	$	2,088		$	1,786
	Value-added tax	328			358
	Accrued restructuring charge	479			812
	Other	1,525			1,166
		$	4,420		$	4,122

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	6 Months Ended
	Jun. 29, 2014
Fair Value Disclosures [Abstract]	'
Fair Value Measurement	'
	FAIR VALUE MEASUREMENT
	We measure certain assets and liabilities at fair value, which is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or a liability. The authoritative guidance on fair value measurements establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows:
	Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities.
	Level 2. Include other inputs that are directly or indirectly observable in the marketplace.
	Level 3. Unobservable inputs that are supported by little or no market activities.
	Our money market funds are classified within Level 1 of the fair value hierarchy, as these instruments are valued using quoted market prices. Specifically, we value our investments in money market securities on quoted market prices in active markets. As of June 29, 2014 and December 31, 2013, we had no assets or liabilities classified within Level 2 or Level 3 and there were no transfers of instruments between Level 1, Level 2 and Level 3 regarding fair value measurement.
	Cash and cash equivalents and restricted cash are carried at fair value. Accounts receivable and accounts payable are valued at their carrying amounts, which approximate fair value due to their short-term nature.
	Assets and Liabilities Measured at Fair Value on a Recurring Basis
	Assets and liabilities measured at fair value on a recurring basis are shown in the table below by their corresponding balance sheet caption and consisted of the following types of instruments as of June 29, 2014 and December 31, 2013 (in thousands):
		June 29, 2014				December 31, 2013
		Fair Value Measurements at				Fair Value Measurements at
		Reporting Date Using				Reporting Date Using
		(Level 1)		Total		(Level 1)		Total
	Assets measured at fair value:
	Cash equivalents:
	Money market funds	$	10,006	$	10,006	$	5	$	5
	Restricted cash:
	Money market funds	1,884		1,884		1,875		1,875
	Total assets measured at fair value	$	11,890	$	11,890	$	1,880	$	1,880

REVOLVING_CREDIT_FACILITY_Note

REVOLVING CREDIT FACILITY (Notes)	6 Months Ended
	Jun. 29, 2014
Debt Disclosure [Abstract]	'
Revolving Credit Facility	'
	REVOLVING CREDIT FACILITY
	On April 12, 2013, we entered into a three-year $25.0 million senior secured revolving credit facility with Silicon Valley Bank. Under the Credit Facility, advances are available based on (i) the achievement of certain quarterly levels of our consolidated EBITDA, as defined in the Credit Facility, and (ii) a borrowing base formula equal to the sum of up to (a) 80 percent of eligible accounts receivable and advance billings and (b) 30 percent of eligible inventory, minus any reserves established by the bank. As of June 29, 2014, we had no outstanding borrowing under the Credit Facility.
	In the absence of an event of default, any amounts outstanding under the Credit Facility may be repaid and re-borrowed anytime until the maturity date, which is April 12, 2016.
	At our option, the borrowings under the Credit Facility can bear interest at an Alternate Base Rate (“ABR”) or Eurodollar Rate. ABR loans bear interest at a per annum rate equal to the greater of the Federal Funds Effective Rate plus 0.50 percent or the prime rate, plus an applicable margin that varies between 0.25 percent and 1.50 percent depending on our consolidated EBITDA for the four fiscal quarters most recently ended. Eurodollar loans bear interest at a margin over British Bankers' Association LIBOR Rate divided by 1 minus Eurocurrency Reserve Requirements. The applicable margin on Eurodollar loan varies between 3.25 percent and 4.50 percent depending on our consolidated EBITDA for the four fiscal quarters most recently ended. As of June 29, 2014, the effective interest rate on any outstanding borrowing would have been 4.75 percent per annum. If an event of default occurs under the Credit Facility, the interest rate will increase by 2.0 percent per annum.
	The obligations under the Credit Facility are guaranteed by Mattson International, Inc., our wholly-owned subsidiary (together with Mattson, collectively referred to as the “Loan Parties”), and are secured by substantially all of the assets of the Loan Parties, including a pledge of the capital stock holdings of the Loan Parties in certain of our direct subsidiaries.
	The Credit Facility contains customary affirmative covenants and negative covenants including financial covenants requiring us and our subsidiaries to maintain a minimum level of consolidated EBITDA, for two consecutive quarters, and a minimum quick ratio, as well as restrictions on liens, investments, indebtedness, fundamental changes, sale leaseback transactions, swap agreements, accounting changes, dispositions of property, making certain restricted payments (including restrictions on dividends and stock repurchases), entering into new lines of business, and transactions with affiliates.
	The obligations under the Credit Facility may be accelerated upon the occurrence of an event of default under the Credit Facility, which includes customary events of default, including payment defaults, defaults in the performance of affirmative and negative covenants, the material inaccuracy of representations or warranties, bankruptcy and insolvency related defaults, defaults relating to matters such as ERISA, judgments, and a change of control. Due to the potential for acceleration of obligations under the Credit Facility upon the occurrence of certain events, some of which are outside our control, borrowings under the Credit Facility are classified within current liabilities in the condensed consolidated balance sheets.
	As of December 31, 2013, we were required to maintain a minimum consolidated quick ratio, as defined in the Credit Facility, of 0.75 and a minimum consolidated EBITDA of $6.0 million for the two consecutive quarters immediately prior to the end of the reporting period. As measured as of December 31, 2013, we would not have met the minimum consolidated EBITDA requirement of the Credit Facility. As a result, on February 4, 2014, we entered into a Waiver and Amendment Agreement with Silicon Valley Bank. This agreement amended the covenant requiring us and our subsidiaries to maintain a minimum level of consolidated EBITDA for two consecutive quarters starting in 2014 and waived compliance with such covenant for the period ended December 31, 2013. On April 23, 2014, we entered into a further Waiver and Amendment Agreement with Silicon Valley Bank, which changed our reporting requirements and quick ratio compliance calculation to a quarterly basis and waived the quick ratio compliance covenant for the month of January 2014. As of June 29, 2014, we were required to maintain a minimum consolidated quick ratio of 1.00, and a minimum consolidated EBITDA of $6.0 million for the two consecutive quarters ended June 29, 2014 provided the quick ratio equals or exceeds 1.25, or a minimum consolidated EBITDA of $10.0 million for the two consecutive quarters ended June 29, 2014 if the quick ratio is less than 1.25. We were in compliance with these financial covenants as of June 29, 2014.
	We incurred $0.4 million in debt issuance costs in connection with the Credit Facility, which is being amortized over the three-year term of the Credit Facility. In addition, we pay monthly commitment fees, equal to 0.375 percent per annum, on the unused portion of the Credit Facility.

RESTRUCTURING_AND_OTHER_CHARGE

RESTRUCTURING AND OTHER CHARGES	6 Months Ended
	Jun. 29, 2014
Restructuring Charges [Abstract]	'
Restructuring and Other Charges	'
	RESTRUCTURING AND OTHER CHARGES
	In December 2011, our management approved and initiated a cost reduction plan ("2011 Restructuring Plan") as part of our broader cost reduction initiatives. During 2012 and 2013, we completed the first four phases of our cost reduction plan, which included the consolidation of our manufacturing and research and development facilities, including contract termination costs related to two vacant facilities; moving a portion of our outsourced spare parts logistics operations in-house; and workforce reductions. We incurred a total of $10.5 million in restructuring and other charges under the 2011 Restructuring Plan through the end of fiscal year 2013, and an additional $0.1 million in the second quarter of fiscal year 2014. We plan to make payments related to these contract termination costs through fiscal year 2015.
	During the three and six months ended June 29, 2014, we incurred $0.1 million in restructuring charges related to workforce reductions. During the three and six months ended June 30, 2013, we incurred $0.4 million and $2.7 million, respectively, in restructuring charges related to employee severance and other costs, including approximately $0.6 million in severance expense for our former chief executive officer which was recorded in the second quarter of fiscal year 2013.
	The following table summarizes changes in the restructuring accrual for the three and six months ended June 29, 2014 (in thousands):
		Three Months Ended June 29, 2014									Six Months Ended June 29, 2014
		Employee			Contract			Total			Employee			Contract			Total
		Severance			Termination						Severance			Termination
		Costs			Costs						Costs			Costs
	Beginning balance	$	—		$	844		$	844		$	—		$	1,103		$	1,103
	Restructuring charges	111			—			111			111			—			111
	Payments	(111		)	(286		)	(397		)	(111		)	(528		)	(639		)
	Reserve adjustments	—			1			1			—			(16		)	(16		)
	Ending balance	$	—		$	559		$	559		$	—		$	559		$	559
	As of June 29, 2014, $0.5 million of the restructuring accrual was classified as short-term and recorded within other current liabilities in the condensed consolidated balance sheets, and the remaining $0.1 million of the restructuring accrual was classified as long-term and recorded within other liabilities in the condensed consolidated balance sheets.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 29, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	Warranty
	The warranty offered by us on our system sales is generally twelve months, except where previous customer agreements state otherwise, and excludes certain consumable maintenance items. A provision for the estimated cost of warranty, based on historical costs, is recorded as cost of goods sold when the revenue is recognized. Our warranty obligations require us to repair or replace defective products or parts during the warranty period at no cost to the customer. The actual system performance and/or field warranty expense profiles may differ from historical experience, and in those cases, we adjust our warranty accruals accordingly.
	The following table summarizes changes in our product warranty accrual for the three and six months ended June 29, 2014 and June 30, 2013 (in thousands):
		Three Months Ended						Six Months Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Beginning balance	$	1,932		$	1,542		$	1,786		$	1,691
	Warranties issued in the period	599			467			1,151			874
	Costs to service warranties	(1,099		)	(539		)	(1,682		)	(1,107		)
	Warranty accrual adjustments	656			(21		)	833			(9		)
	Ending balance	$	2,088		$	1,449		$	2,088		$	1,449
	Guarantees
	In the ordinary course of business, our bank provides standby letters of credit or other guarantee instruments on our behalf to certain parties as required. The standby letters of credit are secured by money market funds, which are classified as restricted cash in the accompanying condensed consolidated balance sheets. We have never recorded any liability in connection with these guarantee arrangements beyond what is required to appropriately account for the underlying transaction being guaranteed. We do not believe, based on historical experience and information currently available, that it is probable that any amounts will be required to be paid under such guarantee arrangements. As of June 29, 2014, the maximum potential amount that we could be required to pay was $2.1 million, the total amount of outstanding standby letters of credit, which were secured by $2.1 million in bank accounts and money market collateral accounts. This amount was recorded as restricted cash as of June 29, 2014.
	In connection with our acquisition of Vortek Industries, Ltd. ("Vortek") in 2004, we became party to an agreement between Vortek and the Canadian Minister of Industries (the "Minister") relating to an investment in Vortek by Technology Partnerships Canada. Under the agreement, as amended, we, or Vortek (renamed Mattson Technology, Canada, Inc. ("MTC")) agreed to various terms, including (i) payment by us of a royalty to the Minister of 1.4 percent of net sales from certain Flash RTP products, up to a total of C$14.3 million (approximately $13.4 million based on the applicable exchange rate as of June 29, 2014), (ii) MTC maintaining a specified average workforce of employees in Canada, making certain investments and complying with certain manufacturing requirements, each, through October 27, 2009, and (iii) certain other covenants concerning protection of intellectual property rights. Under the provisions of this agreement, if MTC is dissolved, files for bankruptcy or we, or MTC, do not materially satisfy the obligations pursuant to any material terms or conditions, the Minister could demand payment of liquidated damages in the amount of C$14.3 million less any royalties paid to the Minister. As of October 27, 2009, we were no longer subject to covenant (ii), as discussed above but are still subject to the remaining terms and conditions until the earlier of payment of royalty of C$14.3 million (approximately $13.4 million based on the applicable exchange rate as of June 29, 2014) or through December 31, 2020. The movement of our Canadian operations to Germany will not result in the dissolution of MTC.
	We are a party to a variety of agreements, pursuant to which we may be obligated to indemnify other parties with respect to certain matters. Typically, these obligations arise in the context of contracts under which we may agree to hold other parties harmless against losses arising from a breach of representations or with respect to certain intellectual property, operations or tax-related matters. Our obligations under these agreements may be limited in terms of time and/or amount, and in some instances, we may have defenses to asserted claims and/or recourse against third parties for payments made. It is not possible to predict the maximum potential amount of future payments under these or similar agreements due to the conditional nature of our obligations and the unique facts and circumstances involved in each particular agreement. Historically, our payments under these agreements have not had a material effect on our financial position, results of operations or cash flows. We believe if we were to incur a loss in any of these matters, such loss would not have a material effect on our financial position, results of operations or cash flows.
	We indemnify our directors and certain employees as permitted by law, and have entered into indemnification agreements with our directors and certain senior officers. We have not recorded a liability associated with these indemnification agreements, as we historically have not incurred any material costs associated with such indemnification agreements. Costs associated with such indemnification agreements may be mitigated, in whole or only in part, by insurance coverage that we maintain.
	Litigation
	In the ordinary course of business, we are subject to claims and litigation, including claims that we infringe third party patents, trademarks and other intellectual property rights. Although we believe that it is unlikely that any current claims or actions will have a material adverse impact on our operating results or our financial position, given the uncertainty of litigation, we cannot be certain of this. The defense of claims or actions against us, even if without merit, could result in the expenditure of significant financial and managerial resources.
	We record a legal liability when we believe it is both probable that a liability has been incurred, and the amount can be reasonably estimated. We monitor developments in our legal matters that could affect the estimate we have previously accrued. Significant judgment is required to determine both probability and the estimated amount.

EMPLOYEE_STOCK_PLANS

EMPLOYEE STOCK PLANS	6 Months Ended
	Jun. 29, 2014
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'
Employee Stock Plans	'
	EMPLOYEE STOCK PLANS
	Stock Options
	Options to purchase common stock granted under the 2012 Equity Incentive Plan (the "2012 Plan") generally have terms not exceeding seven years. Options to purchase stock under our equity incentive plans are generally granted at exercise prices that are at least 100 percent of the fair market value of our common stock on the date of grant. Generally, 25 percent of the options vest on the first anniversary of the vesting commencement date, and the remaining options vest 1/36th per month for the next 36 months thereafter. In December 2013, our Board of Directors approved the adoption of monthly vesting of stock options for employees with a minimum of one year of service.
	In October 2012, our Board of Directors approved a special stock option retention grant to all then existing employees. The 1.7 million shares retention grant vested in its entirety on January 31, 2014, 15 months after the vesting commencement date.
	The following table summarizes the stock option activity under all of our equity incentive plans for the six months ended June 29, 2014:
		Number of Shares		Weighted-			Weighted Average Remaining Term	Aggregated Intrinsic Value
				Average
				Exercise
				Price
		(thousands)		(per share)			(years)	(thousands)
	Outstanding as of December 31, 2013	4,993		$	2.18
	Granted	611		$	2.42
	Exercised	(277	)	$	0.93
	Canceled or forfeited	(252	)	$	8.31
	Outstanding as of June 29, 2014	5,075		$	1.98		4.8	$	2,614
	Vested and expected to vest as of June 29, 2014	4,643		$	1.98		4.7	$	2,454
	Exercisable as of June 29, 2014	3,054		$	2.05		4.1	$	1,800
	The aggregate intrinsic value represents the pre-tax differences between the exercise price of stock options and the quoted market price of our stock on June 27, 2014 for all in-the-money options.
	The following table provides information pertaining to our stock options for the six months ended June 29, 2014 and June 30, 2013 (in thousands, except weighted-average fair values):
		Six Months Ended
		June 29,			June 30,
		2014			2013
	Weighted-average fair value of options granted	$	1.24		$	0.8
	Intrinsic value of options exercised	$	358		$	199
	Cash received from options exercised	$	256		$	207
	Restricted Stock Units
	The 2012 Plan provides for grants of time-based and performance-based restricted stock units ("RSUs"). As of June 29, 2014, we only had time-based RSUs outstanding.
	Time-Based Restricted Stock Units
	Historically, 25 percent of the time-based RSUs vest on each anniversary of the vesting commencement date or date of grant. In December 2013, our Board of Directors approved a quarterly vesting schedule for RSUs. On occasion, we grant time-based RSUs for varying purposes with different vesting schedules. Time-based RSUs granted under the 2012 Plan are counted against the total number of shares of common stock available for grant under the 2012 Plan at 1.75 shares of common stock for every one share of common stock subject thereto.
	The associated stock-based compensation expense on time-based RSUs is determined based on the fair value of our common stock on the date of grant of the RSU and recognized over the vesting period.
	The following table summarizes RSU activity under all of our equity incentive plans for the six months ended June 29, 2014:
		Number of Shares		Weighted Average Grant Date Fair Value
		(thousands)		(per share)
	Outstanding as of December 31, 2013	429		$	1.45
	Granted	655		$	2.43
	Released	(135	)	$	1.64
	Canceled or forfeited	(8	)	$	2.49
	Outstanding as of June 29, 2014	941		$	2.1

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	STOCK-BASED COMPENSATION
	We account for stock-based compensation in accordance with the applicable authoritative guidance, which requires the measurement of stock-based compensation on the date of grant based on the fair value of the award, and the recognition of the expense over the requisite service period for the employee. Compensation related to RSUs is the intrinsic value on the date of grant, which is the closing price of our common stock less the employee exercise price, if any. Compensation related to stock options is determined using a stock option valuation model.
	Valuation Assumptions
	We use the Black-Scholes valuation model to determine the fair value of stock options. The Black-Scholes model requires the input of highly subjective assumptions, which are summarized in the table below for the three and six months ended June 29, 2014 and June 30, 2013:
		Three Months Ended			Six Months Ended
		June 29,		June 30,	June 29,		June 30,
		2014		2013	2014		2013
	Expected dividend yield	—		—	—		—
	Expected stock price volatility	67%		83%	67%		83%
	Risk-free interest rate	1.30%		0.90%	1.30%		0.80%
	Expected life of options in years	4		4.4	4		4.4
	We estimate the expected life of options based on an analysis of our historical experience of employee exercise and post-vesting termination behavior considered in relation to the contractual life of the option. Expected volatility is based on the historical volatility of our common stock; and the risk-free interest rate is the rate on a U.S. Treasury Bill, with a maturity approximating the expected life of the option. We do not currently pay cash dividends on our common stock and do not anticipate doing so in the foreseeable future. Accordingly, the expected dividend yield is zero.
	Our stock-based compensation for the three and six months ended June 29, 2014 and June 30, 2013 was as follows (in thousands):
		Three Months Ended						Six Months Ended
		June 29,			June 30,			June 29,		June 30,
		2014			2013			2014		2013
	Stock-based compensation by type of award:
	Stock options	$	249		$	309		$	496	$	666
	Restricted stock units	126			32			165		47
	Employee stock purchase plan	12			5			24		10
		$	387		$	346		$	685	$	723
	Stock-based compensation by category of expense:
	Cost of goods sold	$	8		$	9		$	11	$	26
	Research, development and engineering	47			70			87		145
	Selling, general and administrative	332			267			587		552
		$	387		$	346		$	685	$	723
	We did not capitalize any stock-based compensation into inventory in the three and six months ended June 29, 2014 and June 30, 2013, as such amounts were immaterial. As of June 29, 2014, we had $1.7 million in unrecognized stock-based compensation expense, net of estimated forfeitures, related to stock options which will be recognized over a weighted-average period of 2.6 years. As of June 29, 2014, we had $1.4 million in unrecognized stock-based compensation expense, net of estimated forfeitures, related to unvested RSUs which will be recognized over a weighted-average period of 3.3 years.

GEOGRAPHIC_AND_CUSTOMER_CONCEN

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION	6 Months Ended
	Jun. 29, 2014
Geographic and Customer Concentration Information [Abstract]	'
Geographic and Customer Concentration Information	'
	GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION
	We have one operating segment in which we design, manufacture and market advanced fabrication equipment for the semiconductor manufacturing industry. The authoritative guidance on segment reporting and disclosure defines operating segment as a component of an enterprise for which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. As our business is completely focused on one industry segment, the design, manufacture and marketing of advanced fabrication equipment to the semiconductor manufacturing industry, management believes that we have one reportable segment. Our net revenue and profits are generated from the sales of systems and services in this one segment. For the purposes of evaluating our reportable segments, our Chief Executive Officer is the chief operating decision maker, as defined in the applicable authoritative guidance.
	The following table summarizes net revenue by geographic areas based on the installation locations of the systems and the location of services rendered (in thousands, except percentages):
		Three Months Ended							Six Months Ended
		June 29, 2014				June 30, 2013			June 29, 2014			June 30, 2013
		Amount		Percent		Amount		Percent	Amount		Percent	Amount		Percent
	Net revenue:
	United States	$	6,392	15		$	3,252	13	$	10,575	12	$	6,336	14
	South Korea	23,863		57		1,407		6	34,122		40	2,275		5
	China	2,268		5		2,008		8	15,349		18	3,960		9
	Taiwan	5,498		13		14,659		60	16,320		19	26,724		60
	Other Asia	1,589		4		2,292		9	3,870		5	3,358		7
	Europe and others	2,419		6		956		4	4,991		6	2,158		5
		$	42,029	100		$	24,574	100	$	85,227	100	$	44,811	100
	For the three months ended June 29, 2014, two customers accounted for 10 percent or more of our total net revenue, representing approximately 60 percent and 14 percent of our total net revenue, respectively. For the six months ended June 29, 2014, two customers accounted for 10 percent or more of our total net revenue, representing approximately 60 percent and 10 percent of our total net revenue, respectively.
	For the three months ended June 30, 2013, two customers accounted for 10 percent or more of our total net revenue, representing approximately 49 percent and 11 percent of our total net revenue, respectively. For the six months ended June 30, 2013, one customer accounted for 10 percent or more of our total net revenue, representing approximately 48 percent of our total net revenue.
	As of June 29, 2014, three customers accounted for 10 percent or more of our total net accounts receivable, representing approximately 36 percent, 19 percent and 15 percent of our total net accounts receivable, respectively. As of December 31, 2013, two customers accounted for 10 percent or more of our net accounts receivable, representing approximately 61 percent and 23 percent of our total net accounts receivable, respectively.
	Geographical information relating to our property and equipment, net, as of June 29, 2014 and December 31, 2013 was as follows (in thousands):
		June 29,		December 31,
		2014		2013
	Property and equipment, net:
	United States	$	4,728	$	4,949
	Germany	3,885		4,129
	Others	250		138
		$	8,863	$	9,216

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 29, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	INCOME TAXES
	On a quarterly basis, we record our income tax expense or benefit based on our year-to-date results and expected results for the remainder of the year.
	We recorded a minimal income tax benefit and a $0.2 million income tax provision for the three and six months ended June 29, 2014, respectively. We recorded a minimal income tax provision for the three and six months ended June 30, 2013. The net tax provision for the three and six months ended June 29, 2014 and for the three and six months ended June 30, 2013 was the result of the mix of profits earned by us in tax jurisdictions with a broad range of income tax rates.

NET_INCOME_LOSS_PER_SHARE

NET INCOME (LOSS) PER SHARE	6 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Net Income (Loss) Per Share	'
	NET INCOME (LOSS) PER SHARE
	We present both basic and diluted net income (loss) per share on the face of our condensed consolidated statements of operations in accordance with the authoritative guidance on earnings per share. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of shares of common stock outstanding for the period. Diluted net income (loss) per share of common stock is computed using the weighted average number of shares of common stock outstanding plus the effect of common stock equivalents, unless the common stock equivalents are anti-dilutive. The potential dilutive shares of our common stock resulting from assumed exercises of equity related instruments are determined using the treasury stock method. Under the treasury stock method, an increase in the fair market value of our common stock will result in a greater number of dilutive securities.
	The following table presents the computation of net income (loss) per share of common stock (in thousands, except per share data):
		Three Months Ended					Six Months Ended
		June 29,		June 30,			June 29,		June 30,
		2014		2013			2014		2013
	Numerator:
	Net income (loss)	$	1,916	$	(3,567	)	$	4,381	$	(13,075	)
	Denominator:
	Weighted-average shares outstanding - basic	73,532		58,891			69,943		58,810
	Effect of dilutive stock options and restricted stock units	1,147		—			1,462		—
	Weighted-average shares outstanding - diluted	74,679		58,891			71,405		58,810
	Net income (loss) per share of common stock:
	Basic	$	0.03	$	(0.06	)	$	0.06	$	(0.22	)
	Diluted	$	0.03	$	(0.06	)	$	0.06	$	(0.22	)
	For the three and six months ended June 29, 2014, options and RSUs totaling 2.9 million and 2.5 million, respectively, were excluded from diluted net income per share because their inclusion would have been anti-dilutive. For the three and six months ended June 30, 2013, options and RSUs totaling 6.4 million were excluded from diluted net loss per share because of their anti-dilutive effect.

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 29, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by such accounting principles for complete financial statements. In the opinion of management, all adjustments (which include normal recurring adjustments) considered necessary to present fairly each of the statement of financial position as of June 29, 2014, the statement of operations for the three and six months ended June 29, 2014 and June 30, 2013, statements of comprehensive income (loss) for the three and six months ended June 29, 2014 and June 30, 2013, and the statements of cash flows for the six months ended June 29, 2014 and June 30, 2013, as applicable, have been made. The condensed consolidated balance sheet as of December 31, 2013 has been derived from our audited financial statements as of such date, but does not include all disclosures required by U.S. GAAP. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements for the year ended December 31, 2013, which are included in the Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 17, 2014.
	The condensed consolidated financial statements include the accounts of Mattson Technology, Inc. and our wholly-owned subsidiaries. All inter-company balances and transactions have been eliminated.
	The results of operations for the three and six months ended June 29, 2014 are not necessarily indicative of results that may be expected for the entire year ending December 31, 2014.
Fiscal Year	'
	Fiscal Year
	Our fiscal year ends on December 31. We close our first fiscal quarter on the Sunday closest to March 31. Our second and third fiscal quarters are each 13 weeks long and our fourth quarter closes on December 31.
Use of Estimates	'
	Use of Estimates
	The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported periods. We evaluate our estimates on an ongoing basis, including those related to the useful lives and fair value of long-lived assets, estimates used to determine facility lease loss liabilities, measurement of warranty obligations, valuation allowances for deferred tax assets, the fair value of stock-based compensation, estimates for allowance for doubtful accounts, and valuation of excess and obsolete inventories. Our estimates and assumptions can be subjective and complex and consequently actual results could differ materially from those estimates.
Reclassification, Policy [Policy Text Block]	'
	Reclassifications
	For presentation purposes, certain prior period amounts have been reclassified to conform to the reporting in the current period financial statements. These reclassifications do not affect our net income, cash flows or stockholders' equity.
Liquidity and Management Plans	'
	We believe our available financial resources are sufficient to fund our working capital and other capital requirements over the course of the next twelve months. Our operations require careful management of our cash and working capital balances. Our liquidity is affected by many factors including, among others, fluctuations in our net revenue, gross margin and operating expenses, as well as changes in our operating assets and liabilities. The cyclicality of the semiconductor industry makes it difficult to predict our future liquidity needs with certainty. Any upturn in the semiconductor industry would result in short-term uses of cash to fund inventory purchases. In addition, any ineffectiveness in our ability to manage expenditures may cause us to incur additional losses in the future and lower our cash balances. Historically, we have relied on a combination of fundraising from the sale and issuance of equity securities and cash generated from product, service and royalty revenues to provide funding for our operations.
	We periodically review our liquidity position and may opportunistically raise additional funds to support our working capital requirements and operating expenses, or for other requirements. Historically, such funding was derived from a combination of sources including, but not limited to, the issuance of equity or debt securities through public or private financings. These financing options may not be available on a timely basis, or on terms acceptable to us, and could be dilutive to our stockholders. The availability of additional financing will depend on a variety of factors, including among others, market conditions, the general availability of credit, our credit ratings, and our ability to maintain our listing on NASDAQ. We will continue to review our operations and take further actions, as necessary, to minimize the cash used in operations and retain sufficient liquidity to fund our operating activities.
Recent Accounting Pronouncements	'
	Recent Accounting Pronouncements
	In March 2013, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity, which addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. ASU 2013-05 will be effective prospectively in fiscal 2014. We adopted this accounting guidance in the first quarter of 2014. The adoption of this accounting standard did not have a material impact on our financial statements.
	In July 2013, the FASB issued ASU 2013-11, Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. This update clarifies that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward if such settlement is required or expected in the event the uncertain tax position is disallowed. In situations where a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction or the tax law of the jurisdiction does not require, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 will be effective prospectively in fiscal 2014. We adopted this accounting guidance in the first quarter of 2014. The adoption of this accounting standard did not have a material impact on our financial statements.
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. The FASB issued ASU 2014-09 to clarify the principles for recognizing revenue and to develop a common revenue standard for GAAP and International Financial Reporting Standards. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes the most current revenue recognition guidance. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2016, which is effective for us as of the first quarter of our fiscal year ending December 31, 2017. We are currently evaluating the impact that the implementation of this standard will have on our financial statements.
	There were no other recent accounting pronouncements or changes in accounting pronouncements during the six months ended June 29, 2014 compared to the recent accounting pronouncements described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2013 that are of significance or potential significance to us.

BALANCE_SHEET_DETAILS_Tables

BALANCE SHEET DETAILS (Tables)	6 Months Ended
	Jun. 29, 2014
Balance Sheet Related Disclosures [Abstract]	'
Components of Inventories	'
	Components of inventories as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Inventories:
	Purchased parts and raw materials	$	34,350		$	26,842
	Work-in-process	5,927			4,260
	Finished goods	2,715			3,024
		$	42,992		$	34,126
Components of Prepaid Expense and Other Current Assets	'
	Components of prepaid expenses and other current assets as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Prepaid expenses and other current assets:
	Value-added tax	$	2,255		$	2,134
	Prepaid inventory	2,637			492
	Other current assets	1,451			2,641
		$	6,343		$	5,267
Components of Property and Equipment	'
	Components of property and equipment as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Property and equipment, net:
	Machinery and equipment	$	39,804		$	42,329
	Furniture and fixtures	9,547			9,908
	Leasehold improvements	17,905			18,626
		67,256			70,863
	Less: accumulated depreciation	(58,393		)	(61,647		)
		$	8,863		$	9,216
Components of Other Current Liabilities	'
	Components of other current liabilities as of June 29, 2014 and December 31, 2013 are shown below (in thousands):
		June 29,			December 31,
		2014			2013
	Other current liabilities:
	Warranty	$	2,088		$	1,786
	Value-added tax	328			358
	Accrued restructuring charge	479			812
	Other	1,525			1,166
		$	4,420		$	4,122

FAIR_VALUE_MEASUREMENT_Tables

FAIR VALUE MEASUREMENT (Tables)	6 Months Ended
	Jun. 29, 2014
Fair Value Disclosures [Abstract]	'
Assets and Liabilities Measured on Recurring Basis	'
	Assets and liabilities measured at fair value on a recurring basis are shown in the table below by their corresponding balance sheet caption and consisted of the following types of instruments as of June 29, 2014 and December 31, 2013 (in thousands):
		June 29, 2014				December 31, 2013
		Fair Value Measurements at				Fair Value Measurements at
		Reporting Date Using				Reporting Date Using
		(Level 1)		Total		(Level 1)		Total
	Assets measured at fair value:
	Cash equivalents:
	Money market funds	$	10,006	$	10,006	$	5	$	5
	Restricted cash:
	Money market funds	1,884		1,884		1,875		1,875
	Total assets measured at fair value	$	11,890	$	11,890	$	1,880	$	1,880

RESTRUCTURING_AND_OTHER_CHARGE1

RESTRUCTURING AND OTHER CHARGES (Tables)	6 Months Ended
	Jun. 29, 2014
Restructuring Charges [Abstract]	'
Summary of Changes in Restructuring Accrual	'
	The following table summarizes changes in the restructuring accrual for the three and six months ended June 29, 2014 (in thousands):
		Three Months Ended June 29, 2014									Six Months Ended June 29, 2014
		Employee			Contract			Total			Employee			Contract			Total
		Severance			Termination						Severance			Termination
		Costs			Costs						Costs			Costs
	Beginning balance	$	—		$	844		$	844		$	—		$	1,103		$	1,103
	Restructuring charges	111			—			111			111			—			111
	Payments	(111		)	(286		)	(397		)	(111		)	(528		)	(639		)
	Reserve adjustments	—			1			1			—			(16		)	(16		)
	Ending balance	$	—		$	559		$	559		$	—		$	559		$	559

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 29, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Summary of Product Warranty Accrual	'
	The following table summarizes changes in our product warranty accrual for the three and six months ended June 29, 2014 and June 30, 2013 (in thousands):
		Three Months Ended						Six Months Ended
		June 29,			June 30,			June 29,			June 30,
		2014			2013			2014			2013
	Beginning balance	$	1,932		$	1,542		$	1,786		$	1,691
	Warranties issued in the period	599			467			1,151			874
	Costs to service warranties	(1,099		)	(539		)	(1,682		)	(1,107		)
	Warranty accrual adjustments	656			(21		)	833			(9		)
	Ending balance	$	2,088		$	1,449		$	2,088		$	1,449

EMPLOYEE_STOCK_PLANS_Tables

EMPLOYEE STOCK PLANS (Tables)	6 Months Ended
	Jun. 29, 2014
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'
Schedule of Stock Option Activity	'
	The following table summarizes the stock option activity under all of our equity incentive plans for the six months ended June 29, 2014:
		Number of Shares		Weighted-			Weighted Average Remaining Term	Aggregated Intrinsic Value
				Average
				Exercise
				Price
		(thousands)		(per share)			(years)	(thousands)
	Outstanding as of December 31, 2013	4,993		$	2.18
	Granted	611		$	2.42
	Exercised	(277	)	$	0.93
	Canceled or forfeited	(252	)	$	8.31
	Outstanding as of June 29, 2014	5,075		$	1.98		4.8	$	2,614
	Vested and expected to vest as of June 29, 2014	4,643		$	1.98		4.7	$	2,454
	Exercisable as of June 29, 2014	3,054		$	2.05		4.1	$	1,800
	The aggregate intrinsic value represents the pre-tax differences between the exercise price of stock options and the quoted market price of our stock on June 27, 2014 for all in-the-money options.
	The following table provides information pertaining to our stock options for the six months ended June 29, 2014 and June 30, 2013 (in thousands, except weighted-average fair values):
		Six Months Ended
		June 29,			June 30,
		2014			2013
	Weighted-average fair value of options granted	$	1.24		$	0.8
	Intrinsic value of options exercised	$	358		$	199
	Cash received from options exercised	$	256		$	207
Schedule of Restricted Stock Units	'
	The following table summarizes RSU activity under all of our equity incentive plans for the six months ended June 29, 2014:
		Number of Shares		Weighted Average Grant Date Fair Value
		(thousands)		(per share)
	Outstanding as of December 31, 2013	429		$	1.45
	Granted	655		$	2.43
	Released	(135	)	$	1.64
	Canceled or forfeited	(8	)	$	2.49
	Outstanding as of June 29, 2014	941		$	2.1

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 29, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Schedule of Valuation Assumptions to Determine the Fair Value of Stock Options	'
	The Black-Scholes model requires the input of highly subjective assumptions, which are summarized in the table below for the three and six months ended June 29, 2014 and June 30, 2013:
		Three Months Ended			Six Months Ended
		June 29,		June 30,	June 29,		June 30,
		2014		2013	2014		2013
	Expected dividend yield	—		—	—		—
	Expected stock price volatility	67%		83%	67%		83%
	Risk-free interest rate	1.30%		0.90%	1.30%		0.80%
	Expected life of options in years	4		4.4	4		4.4
Schedule of Stock-Based Compensation by Type of Award and Category of Expense	'
	Our stock-based compensation for the three and six months ended June 29, 2014 and June 30, 2013 was as follows (in thousands):
		Three Months Ended						Six Months Ended
		June 29,			June 30,			June 29,		June 30,
		2014			2013			2014		2013
	Stock-based compensation by type of award:
	Stock options	$	249		$	309		$	496	$	666
	Restricted stock units	126			32			165		47
	Employee stock purchase plan	12			5			24		10
		$	387		$	346		$	685	$	723
	Stock-based compensation by category of expense:
	Cost of goods sold	$	8		$	9		$	11	$	26
	Research, development and engineering	47			70			87		145
	Selling, general and administrative	332			267			587		552
		$	387		$	346		$	685	$	723

GEOGRAPHIC_AND_CUSTOMER_CONCEN1

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION (Tables)	6 Months Ended
	Jun. 29, 2014
Geographic and Customer Concentration Information [Abstract]	'
Summary of Net Sales by Geographic Area	'
	The following table summarizes net revenue by geographic areas based on the installation locations of the systems and the location of services rendered (in thousands, except percentages):
		Three Months Ended							Six Months Ended
		June 29, 2014				June 30, 2013			June 29, 2014			June 30, 2013
		Amount		Percent		Amount		Percent	Amount		Percent	Amount		Percent
	Net revenue:
	United States	$	6,392	15		$	3,252	13	$	10,575	12	$	6,336	14
	South Korea	23,863		57		1,407		6	34,122		40	2,275		5
	China	2,268		5		2,008		8	15,349		18	3,960		9
	Taiwan	5,498		13		14,659		60	16,320		19	26,724		60
	Other Asia	1,589		4		2,292		9	3,870		5	3,358		7
	Europe and others	2,419		6		956		4	4,991		6	2,158		5
		$	42,029	100		$	24,574	100	$	85,227	100	$	44,811	100
Summary of Geographic Information Relating to Property and Equipment	'
	Geographical information relating to our property and equipment, net, as of June 29, 2014 and December 31, 2013 was as follows (in thousands):
		June 29,		December 31,
		2014		2013
	Property and equipment, net:
	United States	$	4,728	$	4,949
	Germany	3,885		4,129
	Others	250		138
		$	8,863	$	9,216

NET_INCOME_LOSS_PER_SHARE_Tabl

NET INCOME (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 29, 2014
Earnings Per Share [Abstract]	'
Summary of Incremental Shares of Common Stock from Potentially Dilutive Securities	'
	The following table presents the computation of net income (loss) per share of common stock (in thousands, except per share data):
		Three Months Ended					Six Months Ended
		June 29,		June 30,			June 29,		June 30,
		2014		2013			2014		2013
	Numerator:
	Net income (loss)	$	1,916	$	(3,567	)	$	4,381	$	(13,075	)
	Denominator:
	Weighted-average shares outstanding - basic	73,532		58,891			69,943		58,810
	Effect of dilutive stock options and restricted stock units	1,147		—			1,462		—
	Weighted-average shares outstanding - diluted	74,679		58,891			71,405		58,810
	Net income (loss) per share of common stock:
	Basic	$	0.03	$	(0.06	)	$	0.06	$	(0.22	)
	Diluted	$	0.03	$	(0.06	)	$	0.06	$	(0.22	)

BASIS_OF_PRESENTATION_AND_SIGN2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) (USD $)	1 Months Ended	6 Months Ended				0 Months Ended
Share data in Millions, except Per Share data, unless otherwise specified	Feb. 28, 2014	Jun. 29, 2014	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Apr. 12, 2013	Jun. 29, 2014
						Revolving Credit Facility	Revolving Credit Facility
Accounting Policies [Line Items]	'	'	'	'	'	'	'
Cash and cash equivalents	'	$20,667,000	$14,924,000	$14,578,000	$14,354,000	'	'
Working capital	'	63,500,000	'	'	'	'	'
Credit Agreement, term	'	'	'	'	'	'3 years	'
Credit Agreement, maximum borrowing capacity	'	'	'	'	'	25,000,000	'
Credit Agreement, amount outstanding	'	0	'	14,000,000	'	'	0
Stock Issued During Period, Shares, New Issues	14.1	'	'	'	'	'	'
StockOfferingPricePerShare	$2.45	'	'	'	'	'	'
Proceeds from issuance of common stock, net	$31,700,000	$31,921,000	$260,000	'	'	'	'

BALANCE_SHEET_DETAILS_Narrativ

BALANCE SHEET DETAILS - Narrative (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Restricted cash	$2,093	$2,087

BALANCE_SHEET_DETAILS_Componen

BALANCE SHEET DETAILS - Components of Inventories (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Purchased parts and raw materials	$34,350	$26,842
Work-in-process	5,927	4,260
Finished goods	2,715	3,024
Inventories, net	$42,992	$34,126

BALANCE_SHEET_DETAILS_Componen1

BALANCE SHEET DETAILS - Components of Prepaid Expense and Other Current Assets (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Value-added tax	$2,255	$2,134
Prepaid inventory	2,637	492
Other current assets	1,451	2,641
Prepaid expenses and other current assets	$6,343	$5,267

BALANCE_SHEET_DETAILS_Componen2

BALANCE SHEET DETAILS - Components of Property and Equipment (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	$67,256	$70,863
Less: accumulated depreciation	-58,393	-61,647
Property and equipment, net	8,863	9,216
Machinery and equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	39,804	42,329
Furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	9,547	9,908
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	$17,905	$18,626

BALANCE_SHEET_DETAILS_Componen3

BALANCE SHEET DETAILS - Components of Other Current Liabilities (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Warranty	$2,088	$1,786
Value-added tax	328	358
Accrued restructuring charge	479	812
Other	1,525	1,166
Other current liabilities	$4,420	$4,122

FAIR_VALUE_MEASUREMENT_Assets_

FAIR VALUE MEASUREMENT - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets measured at fair value:	'	'
Restricted cash	$2,093	$2,087
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1	'	'
Assets measured at fair value:	'	'
Total assets measured at fair value	11,890	1,880
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Money Market Funds	'	'
Assets measured at fair value:	'	'
Cash and cash equivalents	10,006	5
Restricted cash	1,884	1,875
Fair Value, Measurements, Recurring | Fair Value Disclosure, Total	'	'
Assets measured at fair value:	'	'
Total assets measured at fair value	11,890	1,880
Fair Value, Measurements, Recurring | Fair Value Disclosure, Total | Money Market Funds	'	'
Assets measured at fair value:	'	'
Cash and cash equivalents	10,006	5
Restricted cash	$1,884	$1,875

REVOLVING_CREDIT_FACILITY_Deta

REVOLVING CREDIT FACILITY (Details) (USD $)

0 Months Ended

2 Months Ended

12 Months Ended

2 Months Ended

6 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

2 Months Ended

Apr. 12, 2013

Jun. 29, 2014

Dec. 31, 2013

Jun. 29, 2014

Jun. 29, 2014

Apr. 12, 2013

Jun. 29, 2014

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Jun. 29, 2014

Jun. 29, 2014

Quarter

Minimum

Minimum

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Federal Funds Effective Rate

Prime Rate

Prime Rate

Prime Rate

Quick ratio equals or exceeds 1.25

Quick ratio less than 1.25

Quarter

Eurodollar Rate

Eurodollar Rate

Eurodollar Rate

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Minimum

Minimum

Minimum

Maximum

Alternative Base Rate

Alternative Base Rate

Alternative Base Rate

Alternative Base Rate

Minimum

Maximum

Line of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit Agreement, term

'

'

'

'

'

'3 years

'

'

'

'

'

'

'

'

'

'

Credit Agreement, maximum borrowing capacity

'

'

'

'

'

$25,000,000

'

'

'

'

'

'

'

'

'

'

Credit Agreement, borrowing base components, percentage of eligible accounts receivable and advance billings

'

'

'

'

'

80.00%

'

'

'

'

'

'

'

'

'

'

Credit Agreement, borrowing base components, percentage of eligible inventory minus reserves

'

'

'

'

'

30.00%

'

'

'

'

'

'

'

'

'

'

Credit Agreement, amount outstanding

'

0

14,000,000

'

'

'

0

'

'

'

'

'

'

'

'

'

Debt instrument, basis spread on variable rate

'

'

'

'

'

'

'

'

3.25%

4.50%

0.50%

'

0.25%

1.50%

'

'

Debt Instrument, Interest Rate During Period

'

'

'

'

'

'

4.75%

'

'

'

'

'

'

'

'

'

Credit agreement, increase of interest rate if event of default occurs

'

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

'

Denominator of applicable margin

'

'

'

'

'

'

'

1

'

'

'

'

'

'

'

'

Consolidated quick ratio

'

1.25

0.75

1

'

'

'

'

'

'

'

'

'

'

'

'

Revolving credit facility minimum EBITDA

'

'

6,000,000

'

'

'

'

'

'

'

'

'

'

'

6,000,000

10,000,000

Debt Issuance Cost

$400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of fiscal quarters most recently ended for consolidated EBITDA

'

'

2

'

2

'

'

'

'

'

'

'

'

'

'

'

Credit Agreement, undrawn line fee percentage

'

'

'

'

'

0.38%

'

'

'

'

'

'

'

'

'

'

RESTRUCTURING_AND_OTHER_CHARGE2

RESTRUCTURING AND OTHER CHARGES - Textual (Details) (USD $)	3 Months Ended	25 Months Ended
	Jun. 29, 2014	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring cost recorded to date	$100,000	$10,500,000
Restructuring reserve, current	479,000	812,000
Accrued liabilities, current	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring reserve, current	500,000	'
Other liabilities, non current	'	'
Restructuring Cost and Reserve [Line Items]	'	'
Restructuring reserve, noncurrent	$100,000	'

RESTRUCTURING_AND_OTHER_CHARGE3

RESTRUCTURING AND OTHER CHARGES - Restructuring Accrual (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	$844	'	$1,103	'
Restructuring charges	111	404	111	2,662
Payments	-397	'	-639	'
Reserve adjustments	1	'	-16	'
Restructuring Reserve - Ending Balance	559	'	559	'
Employee Severance Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	0	'	0	'
Restructuring charges	111	400	111	400
Payments	-111	'	-111	'
Reserve adjustments	0	'	0	'
Restructuring Reserve - Ending Balance	0	'	0	'
Contract Termination Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	844	'	1,103	'
Restructuring charges	0	'	0	'
Payments	-286	'	-528	'
Reserve adjustments	1	'	-16	'
Restructuring Reserve - Ending Balance	559	'	559	'
Other Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring charges	'	2,700	'	2,700
Former Chief Executive Officer | Employee Severance Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring charges	'	$600	'	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Summary of Product Warranty Accrual (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'	'	'
Length of Product Warranty	'	'	'12 months	'
Movement in Product Warranty, Increase (Decrease) [Roll Forward]	'	'	'	'
Beginning balance	$1,932	$1,542	$1,786	$1,691
Warranties issued in the period	599	467	1,151	874
Costs to service warranties	-1,099	-539	-1,682	-1,107
Warranty accrual adjustments	656	-21	833	-9
Ending balance	$2,088	$1,449	$2,088	$1,449

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Guarantees (Details)	Jun. 29, 2014	Dec. 31, 2013	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014	Jun. 29, 2014
	USD ($)	USD ($)	Financial Standby Letter of Credit	Vortek Industries	Vortek Industries	Vortek Industries
			USD ($)		Royalty Agreements	Royalty Agreements
					USD ($)	CAD
Guarantor Obligations [Line Items]	'	'	'	'	'	'
Total amount of outstanding standby letters of credit	'	'	$2,100,000	'	'	'
Restricted cash	2,093,000	2,087,000	'	'	'	'
Royalty guarantees payments, percentage of net sales from certain Flash RTP products	'	'	'	1.40%	'	'
Potential cash payment to Canadian Minister of Industries from certain Flash RTP products in connection with acquisition of Vortek Industries, Ltd.	'	'	'	'	$13,400,000	14,300,000

EMPLOYEE_STOCK_PLANS_Equity_In

EMPLOYEE STOCK PLANS - Equity Incentive Plan (Details)	1 Months Ended	6 Months Ended		12 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Oct. 31, 2012	Jun. 29, 2014	Jun. 29, 2014	Dec. 31, 2013	Jun. 29, 2014
			2012 Equity Incentive Plan	2012 Equity Incentive Plan	2012 Equity Incentive Plan
			Stock options	Stock options	Stock options
					Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'
Award terms	'	'	'	'	'7 years
Exercise price, as a percent of fair market value of common stock on grant date	'	'	100.00%	'	'
Options Vested on the First Anniversary, Vesting Percentage	'	25.00%	'	25.00%	'
Award Ratable Vesting Percentage	'	'	'	2.78%	'
Award Ratable Vesting Period	'	'	'	'36 months	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Retention Grant	1.7	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Retention Grant Vesting Period	'15 months	'	'	'	'

EMPLOYEE_STOCK_PLANS_Stock_Opt

EMPLOYEE STOCK PLANS - Stock Option Activity (Details) (USD $)	6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014
Number of Shares	'
Outstanding at December 31, 2013 (in shares)	4,993
Granted (in shares)	611
Exercised (in shares)	-277
Canceled or forfeited (in shares)	-252
Outstanding at June 29, 2014 (in shares)	5,075
Vested and expected to vest at June 29, 2014 (in shares)	4,643
Exercisable at June 29, 2014 (in shares)	3,054
Weighted-Average Exercise Price	'
Weighted-Average Exercise Price, Outstanding at December 31, 2013 (in usd per share)	$2.18
Weighted Average Exercise Price, Granted (in usd per share)	$2.42
Weighted Average Exercise Price, Exercised (in usd per share)	$0.93
Weighted Average Exercise Price, Canceled or forfeited (in usd per share)	$8.31
Weighted-Average Exercise Price, Outstanding at June 29, 2014 (in usd per share)	$1.98
Weighted Average Exercise Price, Vested and expected to vest at June 29, 2014 (in usd per share)	$1.98
Weighted Average Exercise Price, Exercisable at June 29, 2014 (in usd per share)	$2.05
Weighted Average Remaining Term	'
Weighted Average Remaining Term, Outstanding at June 29, 2014	'4 years 9 months 18 days
Weighted Average Remaining Term, Vested and expected to vest at June 29, 2014	'4 years 8 months 12 days
Weighted Average Remaining Term, Exercisable at June 29, 2014	'4 years 1 month 6 days
Aggregate Intrinsic Value	'
Aggregate Intrinsic Value, Outstanding at June 29, 2014	$2,614
Aggregate Intrinsic Value, Vested and expected to vest at June 29, 2014	2,454
Aggregate Intrinsic Value, Exercisable at June 29, 2014	$1,800

EMPLOYEE_STOCK_PLANS_Stock_Opt1

EMPLOYEE STOCK PLANS - Stock Option Information (Details) (USD $)	6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'	'
Weighted-average fair value of options granted (in usd per share)	$1.24	$0.80
Intrinsic value of options exercised	$358	$199
Cash received from options exercised	$256	$207

EMPLOYEE_STOCK_PLANS_Restricte

EMPLOYEE STOCK PLANS - Restricted Stock Units - (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Allocated Share-based Compensation Expense	$387,000	$346,000	$685,000	$723,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]	'	'	'	'
Time-based RSUs vesting percentage on each anniversary of the vesting commencement date	'	'	25.00%	'
Restricted stock units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized, Stock Options	1,400,000	'	1,400,000	'
Allocated Share-based Compensation Expense	$126,000	$32,000	$165,000	$47,000
Number of Shares	'	'	'	'
Outstanding as of December 31, 2013	'	'	429,000	'
Granted (in shares)	'	'	655,000	'
Released (in shares)	'	'	-135,000	'
Canceled or forfeited (in shares)	'	'	-8,000	'
Outstanding as of June 29, 2014	941,000	'	941,000	'
Weighted Average Grant Date Fair Value	'	'	'	'
Weighted Average Grant Date Fair Value, Outstanding at December 31, 2013 (in usd per share)	'	'	$1.45	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	'	'	$2.43	'
Weighted Average Grant Date Fair Value, Released (in usd per share)	'	'	$1.64	'
Weighted Average Grant Date Fair Value, Expired (in usd per share)	'	'	$2.49	'
Weighted Average Grant Date Fair Value, Outstanding at June 29, 2014 (in usd per share)	$2.10	'	$2.10	'
Time-based Restricted Stock Units	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Additional Disclosures [Abstract]	'	'	'	'
Common stock equivalent shares	'	'	1.75	'

STOCKBASED_COMPENSATION_Valuat

STOCK-BASED COMPENSATION - Valuation Assumptions (Details) (Stock options)	3 Months Ended		6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Stock options	'	'	'	'
Black-Scholes Valuation Assumptions	'	'	'	'
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Expected stock price volatility	67.00%	83.00%	67.00%	83.00%
Risk-free interest rate	1.30%	0.90%	1.30%	0.80%
Expected life of options in years	'4 years	'4 years 5 months	'4 years	'4 years 5 months

STOCKBASED_COMPENSATION_Stockb

STOCK-BASED COMPENSATION - Stock-based Compensation (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	$387,000	$346,000	$685,000	$723,000
Cost of goods sold	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	8,000	9,000	11,000	26,000
Research, development and engineering	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	47,000	70,000	87,000	145,000
Selling, general and administrative	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	332,000	267,000	587,000	552,000
Stock options	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	249,000	309,000	496,000	666,000
Unrecognized stock-based compensation, related to stock options	1,700,000	'	1,700,000	'
Weighted average recognition period for stock-based compensation	'	'	'2 years 7 months 6 days	'
Restricted stock units	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	126,000	32,000	165,000	47,000
Unrecognized stock-based compensation, related to stock options	1,400,000	'	1,400,000	'
Weighted average recognition period for stock-based compensation	'	'	'3 years 3 months 18 days	'
Employee stock purchase plan	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	$12,000	$5,000	$24,000	$10,000

GEOGRAPHIC_AND_CUSTOMER_CONCEN2

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Narrative (Details)

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

6 Months Ended

12 Months Ended

Jun. 29, 2014

Jun. 29, 2014

Jun. 30, 2013

Jun. 29, 2014

Jun. 30, 2013

Jun. 29, 2014

Jun. 30, 2013

Jun. 29, 2014

Jun. 30, 2013

Jun. 29, 2014

Jun. 30, 2013

Jun. 29, 2014

Jun. 29, 2014

Dec. 31, 2013

Jun. 29, 2014

Dec. 31, 2013

Jun. 29, 2014

Jun. 29, 2014

Dec. 31, 2013

segment

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Customer Concentration Risk

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Sales

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

Net Accounts Receivable

customer

customer

customer

customer

Net Sales, Major Customer A

Net Sales, Major Customer A

Net Sales, Major Customer A

Net Sales, Major Customer A

Net Sales, Major Customer B

Net Sales, Major Customer B

Net Sales, Major Customer B

customer

customer

Net Accounts Receivable, Major Customer D

Net Accounts Receivable, Major Customer D

Net Accounts Receivable, Major Customer F [Member]

Net Accounts Receivable, Major Customer E

Net Accounts Receivable, Major Customer E

Geographic and Customer Concentration Information [Abstract]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of operating segment

1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Concentration Risk [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of significant customers

'

2

2

2

1

'

'

'

'

'

'

'

3

2

'

'

'

'

'

Percentage of net sales

'

'

'

'

'

60.00%

11.00%

60.00%

48.00%

14.00%

49.00%

10.00%

'

'

36.00%

61.00%

19.00%

15.00%

23.00%

GEOGRAPHIC_AND_CUSTOMER_CONCEN3

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Net Sales by Geographic Area (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	$42,029	$24,574	$85,227	$44,811
Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	100.00%	100.00%	100.00%	100.00%
United States	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	6,392	3,252	10,575	6,336
United States | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	15.00%	13.00%	12.00%	14.00%
South Korea	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	23,863	1,407	34,122	2,275
South Korea | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	57.00%	6.00%	40.00%	5.00%
China	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	2,268	2,008	15,349	3,960
China | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	5.00%	8.00%	18.00%	9.00%
Taiwan	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	5,498	14,659	16,320	26,724
Taiwan | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	13.00%	60.00%	19.00%	60.00%
Other Asia	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	1,589	2,292	3,870	3,358
Other Asia | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	4.00%	9.00%	5.00%	7.00%
Europe and others	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	$2,419	$956	$4,991	$2,158
Europe and others | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	6.00%	4.00%	6.00%	5.00%

GEOGRAPHIC_AND_CUSTOMER_CONCEN4

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Property and Equipment by Geographic Area (Details) (USD $)	Jun. 29, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	$8,863	$9,216
United States	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	4,728	4,949
Germany	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	3,885	4,129
Others	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	$250	$138

INCOME_TAXES_Narrative_Details

INCOME TAXES -Narrative (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Income Tax Expense (Benefit)	($30)	$12	$159	$66

NET_INCOME_LOSS_PER_SHARE_Deta

NET INCOME (LOSS) PER SHARE (Details) (USD $)	3 Months Ended		6 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Jun. 29, 2014	Jun. 30, 2013	Jun. 29, 2014	Jun. 30, 2013
Schedule of Earnings Per Share [Line Items]	'	'	'	'
Net income (loss)	$1,916,000	($3,567,000)	$4,381,000	($13,075,000)
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Weighted-average shares outstanding - basic	73,532	58,891	69,943	58,810
Weighted-average shares outstanding - diluted	74,679	58,891	71,405	58,810
Basic (in dollars per share)	$0.03	($0.06)	$0.06	($0.22)
Diluted (in dollars per share)	$0.03	($0.06)	$0.06	($0.22)
Stock Options and Restricted Stock Units	'	'	'	'
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	$2,900,000	$6,400,000	$2,500,000	$6,400,000
Stock Options and Restricted Stock Units	'	'	'	'
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Effect of dilutive stock options and restricted stock units	1,147	0	1,462	0