Mattson Technology (MTSN) 10-Q 5 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2014	Oct. 31, 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	28-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Entity Common Stock, Shares Outstanding	'	73,803,593

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Net revenue	$38,430	$33,840	$123,657	$78,651
Cost of goods sold	25,432	22,416	82,717	54,392
Gross margin	12,998	11,424	40,940	24,259
Operating expenses:	'	'	'	'
Research, development and engineering	4,849	4,082	13,819	12,565
Selling, general and administrative	7,302	6,572	21,413	21,074
Restructuring and other charges	301	1,000	412	3,662
Total operating expenses	12,452	11,654	35,644	37,301
Income (loss) from operations	546	-230	5,296	-13,042
Interest income (expense), net	-47	-163	-194	-284
Other income (expense), net	148	-35	85	-111
Income (loss) before income taxes	647	-428	5,187	-13,437
Provision for (benefit from) income taxes	110	-16	269	50
Net income (loss)	$537	($412)	$4,918	($13,487)
Net income (loss) per share:	'	'	'	'
Basic (in dollars per share)	$0.01	($0.01)	$0.07	($0.23)
Diluted (in dollars per share)	$0.01	($0.01)	$0.07	($0.23)
Shares used in computing net income (loss) per share:	'	'	'	'
Basic (in shares)	73,731	59,024	71,215	58,881
Diluted (in shares)	75,023	59,024	72,637	58,881

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Net income (loss)	$537	($412)	$4,918	($13,487)
Other comprehensive income (loss)	'	'	'	'
Changes in foreign currency translation adjustments	-1,287	368	-1,770	235
Changes in unrealized investment loss	0	0	0	-29
Other comprehensive income (loss)	-1,287	368	-1,770	206
Comprehensive income (loss)	($750)	($44)	$3,148	($13,281)

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	$12,449	$14,578
Accounts receivable, net of allowance for doubtful accounts of $696 as of September 28, 2014 and $704 as of December 31, 2013	31,881	26,245
Advance billings	2,585	3,346
Inventories	38,548	34,126
Prepaid expenses and other current assets	6,697	5,267
Total current assets	92,160	83,562
Property and equipment, net	8,273	9,216
Restricted cash	2,001	2,087
Other assets	649	1,058
Total assets	103,083	95,923
Current liabilities:	'	'
Accounts payable	12,432	26,624
Accrued compensation and benefits	4,265	2,713
Deferred revenues, current	6,588	9,107
Revolving credit facility	0	14,000
Other current liabilities	5,195	4,122
Total current liabilities	28,480	56,566
Deferred revenues, non-current	1,363	1,971
Other liabilities	2,885	3,237
Total liabilities	32,728	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; 78,031 shares issued and 73,786 shares outstanding as of September 28, 2014; 62,908 shares issued and 58,727 shares outstanding as of December 31, 2013	78	63
Additional paid-in capital	687,154	654,050
Accumulated other comprehensive income	19,060	20,830
Treasury stock, 4,245 shares as of September 28, 2014 and 4,181 shares as of December 31, 2013	-38,047	-37,986
Accumulated deficit	-597,890	-602,808
Total stockholders' equity	70,355	34,149
Total liabilities and stockholders' equity	$103,083	$95,923

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Current assets	'	'
Accounts receivable allowance for doubtful accounts	$696	$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	78,031,000	62,908,000
Common stock, shares outstanding	73,786,000	58,727,000
Treasury stock, shares	4,245,000	4,181,000

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013
Cash flows from operating activities:	'	'
Net income (loss)	$4,918	($13,487)
Adjustments to reconcile net income (loss) to net cash used in operating activities:	'	'
Depreciation and amortization	2,192	3,146
Stock-based compensation	1,085	1,057
Other non-cash items	108	-360
Changes in assets and liabilities:	'	'
Accounts receivable	-5,636	-15,079
Advance billings	761	-1,256
Inventories	-5,589	759
Prepaid expenses and other assets	-1,462	2,017
Accounts payable	-14,145	5,665
Accrued compensation and benefits and other current liabilities	2,510	-3,761
Deferred revenue	-3,127	-475
Other liabilities	-138	231
Net cash used in operating activities	-18,523	-21,543
Cash flows from investing activities:	'	'
(Increase) decrease in restricted cash	70	-201
Purchases of property and equipment	-738	-1,126
Other	10	0
Net cash used in investing activities	-658	-1,327
Cash flows from financing activities:	'	'
Proceeds from revolving credit facility, net of borrowing costs	0	19,610
Repayment of revolving credit facility	-14,000	0
Proceeds from issuance of common stock, net	31,972	296
Net cash provided by financing activities	17,972	19,906
Effect of exchange rate changes on cash and cash equivalents	-920	239
Net decrease in cash and cash equivalents	-2,129	-2,725
Cash and cash equivalents, beginning of period	14,578	14,354
Cash and cash equivalents, end of period	$12,449	$11,629

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 28, 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 September 28, 2014, the statement of operations for the three and nine months ended September 28, 2014 and September 29, 2013, statements of comprehensive income (loss) for the three and nine months ended September 28, 2014 and September 29, 2013, and the statements of cash flows for the nine months ended September 28, 2014 and September 29, 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 nine months ended September 28, 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 September 28, 2014, we had cash and cash equivalents of $12.4 million and working capital of $63.7 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. On October 21, 2014, we entered into an amendment which, among other things, extended the term of the Credit Facility to October 12, 2017. As of September 28, 2014, we had no outstanding borrowings under the Credit Facility. See Note 4. Revolving Credit Facility and Note 12. Subsequent Event.
	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 May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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.
	In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern. The update provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. This guidance is effective for us beginning with our annual financial statements for the fiscal year ended December 31, 2016, and interim periods thereafter. 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 nine months ended September 28, 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	9 Months Ended
	Sep. 28, 2014
Balance Sheet Related Disclosures [Abstract]	'
Balance Sheet Details	'
	BALANCE SHEET DETAILS
	We had restricted cash of $2.0 million and $2.1 million as of September 28, 2014 and December 31, 2013, respectively, 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.
	Components of inventories as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Inventories:
	Purchased parts and raw materials	$	29,005		$	26,842
	Work-in-process	8,025			4,260
	Finished goods	1,518			3,024
		$	38,548		$	34,126
	Components of prepaid expenses and other current assets as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Prepaid expenses and other current assets:
	Value-added tax	$	2,605		$	2,134
	Prepaid inventory	2,375			492
	Other current assets	1,717			2,641
		$	6,697		$	5,267
	Components of property and equipment as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Property and equipment, net:
	Machinery and equipment	$	41,559		$	42,329
	Furniture and fixtures	9,362			9,908
	Leasehold improvements	18,077			18,626
		68,998			70,863
	Less: accumulated depreciation	(60,725		)	(61,647		)
		$	8,273		$	9,216
	Components of other current liabilities as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Other current liabilities:
	Warranty	$	2,261		$	1,786
	Value-added tax	921			358
	Accrued restructuring charge, current	502			812
	Other	1,511			1,166
		$	5,195		$	4,122

FAIR_VALUE_MEASUREMENT

FAIR VALUE MEASUREMENT	9 Months Ended
	Sep. 28, 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 September 28, 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 September 28, 2014 and December 31, 2013 (in thousands):
		September 28, 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	$	5,007	$	5,007	$	5	$	5
	Restricted cash:
	Money market funds	1,805		1,805		1,875		1,875
	Total assets measured at fair value	$	6,812	$	6,812	$	1,880	$	1,880

REVOLVING_CREDIT_FACILITY_Note

REVOLVING CREDIT FACILITY (Notes)	9 Months Ended
	Sep. 28, 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. As of September 28, 2014, we had no outstanding borrowing under the Credit Facility.
	On October 21, 2014, we entered into Amendment Agreement No. 4 with Silicon Valley Bank, which retroactively lowered our required minimum consolidated earnings before interest, tax, depreciation and amortization ("EBITDA") to $2.0 million for the two consecutive quarters ended September 28, 2014, and established a minimum quick ratio equal to or greater than 1.00. Based on this amendment, we were in compliance with all financial covenants as of September 28, 2014. Refer to Note 12. Subsequent Event, for additional information related to this amendment.

RESTRUCTURING_AND_OTHER_CHARGE

RESTRUCTURING AND OTHER CHARGES	9 Months Ended
	Sep. 28, 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 a broad-based cost reduction initiative. 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 $0.3 million and $0.4 million during the three and nine months ended September 28, 2014, respectively. We plan to make payments related to these employee severance and contract termination costs through fiscal year 2015.
	During the three and nine months ended September 28, 2014, we incurred $0.4 million and $0.5 million, respectively, in restructuring charges related to workforce reductions. We also recorded a reduction in our restructuring accrual of $0.1 million related to a revised estimate of our future rent obligations for one of our vacant facilities.
	During the three and nine months ended September 29, 2013, we incurred a total of $1.0 million and $3.7 million, respectively, in restructuring charges. We recorded approximately $0.2 million and $2.8 million during the three and nine months ended September 29, 2013, respectively, related to employee severance costs, which included recruiting costs for a new chief executive officer as well as severance expense for the former chief executive officer of $0.6 million which were recorded in the second quarter of fiscal year 2013. During the three and nine months ended September 29, 2013, we recorded approximately $0.8 million in contract termination costs related to future rent obligations associated with two vacated leased facilities, net of sublease income, which was recorded in the third quarter of fiscal year 2013.
	The following table summarizes changes in the restructuring accrual for the three and nine months ended September 28, 2014 (in thousands):
		Three Months Ended September 28, 2014									Nine Months Ended September 28, 2014
		Employee			Contract			Total			Employee			Contract			Total
		Severance			Termination						Severance			Termination
		Costs			Costs						Costs			Costs
	Beginning balance	$	—		$	559		$	559		$	—		$	1,103		$	1,103
	Restructuring charges	415			(114		)	301			526			(114		)	412
	Payments	(202		)	(102		)	(304		)	(313		)	(630		)	(943		)
	Reserve adjustments	(12		)	(8		)	(20		)	(12		)	(24		)	(36		)
	Ending balance	$	201		$	335		$	536		$	201		$	335		$	536
	As of September 28, 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 balance of $34,000 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	9 Months Ended
	Sep. 28, 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, 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 nine months ended September 28, 2014 and September 29, 2013 (in thousands):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2014			2013			2014			2013
	Beginning balance	$	2,088		$	1,449		$	1,786		$	1,691
	Warranties issued in the period	598			593			1,749			1,467
	Costs to service warranties	(932		)	(349		)	(2,614		)	(1,456		)
	Warranty accrual adjustments	507			(158		)	1,340			(167		)
	Ending balance	$	2,261		$	1,535		$	2,261		$	1,535
	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 September 28, 2014, the maximum potential amount that we could be required to pay was $1.9 million, the total amount of outstanding standby letters of credit, which were secured by $2.0 million in bank accounts and money market collateral accounts. This amount was recorded as restricted cash as of September 28, 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 $12.8 million based on the applicable exchange rate as of September 28, 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 $12.8 million based on the applicable exchange rate as of September 28, 2014) or through December 31, 2020. The movement of our Canadian operations to Germany did 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	9 Months Ended
	Sep. 28, 2014
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'
Employee Stock Plans	'
	EMPLOYEE STOCK PLANS
	As of September 28, 2014, we had approximately 3.4 million shares available for future grants under our 2012 Equity Incentive Plan (the "2012 Plan").
	Stock Options
	Options to purchase common stock granted under 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 nine months ended September 28, 2014:
		Number of Shares		Weighted-			Weighted- Average Remaining Term	Aggregate Intrinsic Value
				Average
				Exercise
				Price
		(thousands)		(per share)			(years)	(thousands)
	Outstanding as of December 31, 2013	4,993		$	2.18
	Granted	655		$	2.4
	Exercised	(353	)	$	0.96
	Canceled or forfeited	(294	)	$	7.63
	Outstanding as of September 28, 2014	5,001		$	1.98		4.6	$	4,115
	Vested and expected to vest as of September 28, 2014	4,625		$	1.98		4.5	$	3,864
	Exercisable as of September 28, 2014	3,120		$	2.04		3.9	$	2,765
	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 September 26, 2014 for all in-the-money options.
	The following table provides information pertaining to our stock options for the nine months ended September 28, 2014 and September 29, 2013 (in thousands, except weighted-average fair values):
		Nine Months Ended
		September 28,			September 29,
		2014			2013
	Weighted-average fair value of options granted, per share	$	1.23		$	0.86
	Intrinsic value of options exercised	$	455		$	273
	Cash received from options exercised	$	339		$	241
	Restricted Stock Units
	The 2012 Plan provides for grants of time-based and performance-based restricted stock units ("RSUs"). As of September 28, 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 nine months ended September 28, 2014:
		Number of Shares		Weighted Average Grant Date Fair Value
		(thousands)		(per share)
	Outstanding as of December 31, 2013	429		$	1.45
	Granted	697		$	2.42
	Released	(184	)	$	1.85
	Canceled or forfeited	(8	)	$	2.49
	Outstanding as of September 28, 2014	934		$	2.08

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 28, 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 nine months ended September 28, 2014 and September 29, 2013:
		Three Months Ended			Nine Months Ended
		September 28,		September 29,	September 28,		September 29,
		2014		2013	2014		2013
	Expected dividend yield	—		—	—		—
	Expected stock price volatility	65%		84%	67%		84%
	Risk-free interest rate	1.40%		1.50%	1.30%		0.90%
	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 nine months ended September 28, 2014 and September 29, 2013 was as follows (in thousands):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,		September 29,
		2014			2013			2014		2013
	Stock-based compensation by type of award:
	Stock options	$	244		$	293		$	740	$	959
	Restricted stock units	143			36			309		83
	Employee stock purchase plan	12			5			36		15
		$	399		$	334		$	1,085	$	1,057
	Stock-based compensation by category of expense:
	Cost of goods sold	$	12		$	16		$	23	$	42
	Research, development and engineering	47			53			135		198
	Selling, general and administrative	340			265			927		817
		$	399		$	334		$	1,085	$	1,057
	We did not capitalize any stock-based compensation into inventory in the three and nine months ended September 28, 2014 and September 29, 2013, as such amounts were immaterial. As of September 28, 2014, we had $1.5 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 2.5 years. As of September 28, 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 3.0 years.

GEOGRAPHIC_AND_CUSTOMER_CONCEN

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION	9 Months Ended
	Sep. 28, 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							Nine Months Ended
		September 28, 2014				September 29, 2013			September 28, 2014			September 29, 2013
		Amount		Percent		Amount		Percent	Amount		Percent	Amount		Percent
	Net revenue:
	United States	$	8,188	21		$	1,045	3	$	18,763	15	$	7,380	9
	South Korea	15,613		41		9,998		30	49,735		40	12,273		16
	China	853		2		1,450		4	16,202		13	5,410		7
	Taiwan	10,746		28		15,753		47	27,066		22	42,477		54
	Other Asia	1,718		5		3,377		10	5,588		5	6,736		9
	Europe and others	1,312		3		2,217		6	6,303		5	4,375		5
		$	38,430	100		$	33,840	100	$	123,657	100	$	78,651	100
	For the three months ended September 28, 2014, three customers accounted for 10 percent or more of our total net revenue, representing approximately 37 percent, 20 percent and 10 percent of our total net revenue, respectively. For the nine months ended September 28, 2014, three customers accounted for 10 percent or more of our total net revenue, representing approximately 52 percent, 12 percent and 10 percent of our total net revenue, respectively.
	For the three months ended September 29, 2013, two customers accounted for 10 percent or more of our total net revenue, representing approximately 38 percent and 29 percent of our total net revenue, respectively. For the nine months ended September 29, 2013, two customers accounted for 10 percent or more of our total net revenue, representing approximately 44 percent and 17 percent of our total net revenue, respectively.
	As of September 28, 2014, three customers accounted for 10 percent or more of our total net accounts receivable, representing approximately 31 percent, 23 percent and 13 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 September 28, 2014 and December 31, 2013 was as follows (in thousands):
		September 28,		December 31,
		2014		2013
	Property and equipment, net:
	United States	$	4,555	$	4,949
	Germany	3,491		4,129
	Others	227		138
		$	8,273	$	9,216

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 28, 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 $0.1 million and $0.3 million income tax provision for the three and nine months ended September 28, 2014, respectively. We recorded a minimal income tax benefit for the three months ended September 29, 2013 and a $0.1 million income tax provision for nine months ended September 29, 2013. The net tax provision (benefit) for the three and nine months ended September 28, 2014, and for the three and nine months ended September 29, 2013, is 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	9 Months Ended
	Sep. 28, 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					Nine Months Ended
		September 28,		September 29,			September 28,		September 29,
		2014		2013			2014		2013
	Numerator:
	Net income (loss)	$	537	$	(412	)	$	4,918	$	(13,487	)
	Denominator:
	Weighted-average shares outstanding - basic	73,731		59,024			71,215		58,881
	Effect of dilutive stock options and restricted stock units	1,292		—			1,422		—
	Weighted-average shares outstanding - diluted	75,023		59,024			72,637		58,881
	Net income (loss) per share of common stock:
	Basic	$	0.01	$	(0.01	)	$	0.07	$	(0.23	)
	Diluted	$	0.01	$	(0.01	)	$	0.07	$	(0.23	)
	For the three and nine months ended September 28, 2014, options and RSUs totaling 2.9 million and 2.3 million, respectively, were excluded from diluted net income per share because their inclusion would have been anti-dilutive. For the three and nine months ended September 29, 2013, options and RSUs totaling 5.8 million were excluded from diluted net loss per share because of their anti-dilutive effect.

SUBSEQUENT_EVENT

SUBSEQUENT EVENT	9 Months Ended
	Sep. 28, 2014
Subsequent Events [Abstract]	'
Subsequent Events	'
	SUBSEQUENT EVENT
	On October 21, 2014, we entered into an amendment with Silicon Valley Bank, as "lender" and "agent," to amend our existing credit agreement, dated as of April 12, 2013. This amendment extends the term of our credit facility to October 12, 2017. This amendment also allows us to make a one-time request to increase the existing credit facility up to an additional $25.0 million.
	Under the amendment, the advances available to us under the borrowing base formula increased to 85 percent of eligible accounts receivable and advance billings and 50 percent of eligible inventory. The amendment also lowered the "Applicable Margin," as defined in the credit agreement, with respect to our interest rate on outstanding borrowings to zero percent for ABR loans and 2.75 percent for Eurodollar loans.
	The amendment also retroactively lowered our required minimum consolidated EBITDA to $2.0 million for the two consecutive quarters ended September 28, 2014; established a minimum quick ratio requirement equal to or greater than 1.00; and removed certain financial covenants when our "Available Funds," as defined in the credit agreement to be cash, cash equivalents and availability under the credit agreement, are equal to or greater than $30.0 million as of the last day of such fiscal quarter.
	In connection with the amendment, we agreed to pay Silicon Valley Bank a commitment fee of $62,500 related to the extension of the term of the facility from April 12, 2016 to October 12, 2017.

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 28, 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 September 28, 2014, the statement of operations for the three and nine months ended September 28, 2014 and September 29, 2013, statements of comprehensive income (loss) for the three and nine months ended September 28, 2014 and September 29, 2013, and the statements of cash flows for the nine months ended September 28, 2014 and September 29, 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 nine months ended September 28, 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.
Reclassifications	'
	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 May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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.
	In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements—Going Concern. The update provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. This guidance is effective for us beginning with our annual financial statements for the fiscal year ended December 31, 2016, and interim periods thereafter. 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 nine months ended September 28, 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)	9 Months Ended
	Sep. 28, 2014
Balance Sheet Related Disclosures [Abstract]	'
Components of Inventories	'
	Components of inventories as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Inventories:
	Purchased parts and raw materials	$	29,005		$	26,842
	Work-in-process	8,025			4,260
	Finished goods	1,518			3,024
		$	38,548		$	34,126
Components of Prepaid Expense and Other Current Assets	'
	Components of prepaid expenses and other current assets as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Prepaid expenses and other current assets:
	Value-added tax	$	2,605		$	2,134
	Prepaid inventory	2,375			492
	Other current assets	1,717			2,641
		$	6,697		$	5,267
Components of Property and Equipment	'
	Components of property and equipment as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Property and equipment, net:
	Machinery and equipment	$	41,559		$	42,329
	Furniture and fixtures	9,362			9,908
	Leasehold improvements	18,077			18,626
		68,998			70,863
	Less: accumulated depreciation	(60,725		)	(61,647		)
		$	8,273		$	9,216
Components of Other Current Liabilities	'
	Components of other current liabilities as of September 28, 2014 and December 31, 2013 are shown below (in thousands):
		September 28,			December 31,
		2014			2013
	Other current liabilities:
	Warranty	$	2,261		$	1,786
	Value-added tax	921			358
	Accrued restructuring charge, current	502			812
	Other	1,511			1,166
		$	5,195		$	4,122

FAIR_VALUE_MEASUREMENT_Tables

FAIR VALUE MEASUREMENT (Tables)	9 Months Ended
	Sep. 28, 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 September 28, 2014 and December 31, 2013 (in thousands):
		September 28, 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	$	5,007	$	5,007	$	5	$	5
	Restricted cash:
	Money market funds	1,805		1,805		1,875		1,875
	Total assets measured at fair value	$	6,812	$	6,812	$	1,880	$	1,880

RESTRUCTURING_AND_OTHER_CHARGE1

RESTRUCTURING AND OTHER CHARGES (Tables)	9 Months Ended
	Sep. 28, 2014
Restructuring Charges [Abstract]	'
Summary of Changes in Restructuring Accrual	'
	The following table summarizes changes in the restructuring accrual for the three and nine months ended September 28, 2014 (in thousands):
		Three Months Ended September 28, 2014									Nine Months Ended September 28, 2014
		Employee			Contract			Total			Employee			Contract			Total
		Severance			Termination						Severance			Termination
		Costs			Costs						Costs			Costs
	Beginning balance	$	—		$	559		$	559		$	—		$	1,103		$	1,103
	Restructuring charges	415			(114		)	301			526			(114		)	412
	Payments	(202		)	(102		)	(304		)	(313		)	(630		)	(943		)
	Reserve adjustments	(12		)	(8		)	(20		)	(12		)	(24		)	(36		)
	Ending balance	$	201		$	335		$	536		$	201		$	335		$	536

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 28, 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 nine months ended September 28, 2014 and September 29, 2013 (in thousands):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2014			2013			2014			2013
	Beginning balance	$	2,088		$	1,449		$	1,786		$	1,691
	Warranties issued in the period	598			593			1,749			1,467
	Costs to service warranties	(932		)	(349		)	(2,614		)	(1,456		)
	Warranty accrual adjustments	507			(158		)	1,340			(167		)
	Ending balance	$	2,261		$	1,535		$	2,261		$	1,535

EMPLOYEE_STOCK_PLANS_Tables

EMPLOYEE STOCK PLANS (Tables)	9 Months Ended
	Sep. 28, 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 nine months ended September 28, 2014:
		Number of Shares		Weighted-			Weighted- Average Remaining Term	Aggregate Intrinsic Value
				Average
				Exercise
				Price
		(thousands)		(per share)			(years)	(thousands)
	Outstanding as of December 31, 2013	4,993		$	2.18
	Granted	655		$	2.4
	Exercised	(353	)	$	0.96
	Canceled or forfeited	(294	)	$	7.63
	Outstanding as of September 28, 2014	5,001		$	1.98		4.6	$	4,115
	Vested and expected to vest as of September 28, 2014	4,625		$	1.98		4.5	$	3,864
	Exercisable as of September 28, 2014	3,120		$	2.04		3.9	$	2,765
	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 September 26, 2014 for all in-the-money options.
	The following table provides information pertaining to our stock options for the nine months ended September 28, 2014 and September 29, 2013 (in thousands, except weighted-average fair values):
		Nine Months Ended
		September 28,			September 29,
		2014			2013
	Weighted-average fair value of options granted, per share	$	1.23		$	0.86
	Intrinsic value of options exercised	$	455		$	273
	Cash received from options exercised	$	339		$	241
Schedule of Restricted Stock Units	'
	The following table summarizes RSU activity under all of our equity incentive plans for the nine months ended September 28, 2014:
		Number of Shares		Weighted Average Grant Date Fair Value
		(thousands)		(per share)
	Outstanding as of December 31, 2013	429		$	1.45
	Granted	697		$	2.42
	Released	(184	)	$	1.85
	Canceled or forfeited	(8	)	$	2.49
	Outstanding as of September 28, 2014	934		$	2.08

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 28, 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 nine months ended September 28, 2014 and September 29, 2013:
		Three Months Ended			Nine Months Ended
		September 28,		September 29,	September 28,		September 29,
		2014		2013	2014		2013
	Expected dividend yield	—		—	—		—
	Expected stock price volatility	65%		84%	67%		84%
	Risk-free interest rate	1.40%		1.50%	1.30%		0.90%
	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 nine months ended September 28, 2014 and September 29, 2013 was as follows (in thousands):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,		September 29,
		2014			2013			2014		2013
	Stock-based compensation by type of award:
	Stock options	$	244		$	293		$	740	$	959
	Restricted stock units	143			36			309		83
	Employee stock purchase plan	12			5			36		15
		$	399		$	334		$	1,085	$	1,057
	Stock-based compensation by category of expense:
	Cost of goods sold	$	12		$	16		$	23	$	42
	Research, development and engineering	47			53			135		198
	Selling, general and administrative	340			265			927		817
		$	399		$	334		$	1,085	$	1,057

GEOGRAPHIC_AND_CUSTOMER_CONCEN1

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION (Tables)	9 Months Ended
	Sep. 28, 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							Nine Months Ended
		September 28, 2014				September 29, 2013			September 28, 2014			September 29, 2013
		Amount		Percent		Amount		Percent	Amount		Percent	Amount		Percent
	Net revenue:
	United States	$	8,188	21		$	1,045	3	$	18,763	15	$	7,380	9
	South Korea	15,613		41		9,998		30	49,735		40	12,273		16
	China	853		2		1,450		4	16,202		13	5,410		7
	Taiwan	10,746		28		15,753		47	27,066		22	42,477		54
	Other Asia	1,718		5		3,377		10	5,588		5	6,736		9
	Europe and others	1,312		3		2,217		6	6,303		5	4,375		5
		$	38,430	100		$	33,840	100	$	123,657	100	$	78,651	100
Summary of Geographic Information Relating to Property and Equipment	'
	Geographical information relating to our property and equipment, net, as of September 28, 2014 and December 31, 2013 was as follows (in thousands):
		September 28,		December 31,
		2014		2013
	Property and equipment, net:
	United States	$	4,555	$	4,949
	Germany	3,491		4,129
	Others	227		138
		$	8,273	$	9,216

NET_INCOME_LOSS_PER_SHARE_Tabl

NET INCOME (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 28, 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					Nine Months Ended
		September 28,		September 29,			September 28,		September 29,
		2014		2013			2014		2013
	Numerator:
	Net income (loss)	$	537	$	(412	)	$	4,918	$	(13,487	)
	Denominator:
	Weighted-average shares outstanding - basic	73,731		59,024			71,215		58,881
	Effect of dilutive stock options and restricted stock units	1,292		—			1,422		—
	Weighted-average shares outstanding - diluted	75,023		59,024			72,637		58,881
	Net income (loss) per share of common stock:
	Basic	$	0.01	$	(0.01	)	$	0.07	$	(0.23	)
	Diluted	$	0.01	$	(0.01	)	$	0.07	$	(0.23	)

BASIS_OF_PRESENTATION_AND_SIGN2

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) (USD $)	1 Months Ended	9 Months Ended				0 Months Ended
Share data in Millions, except Per Share data, unless otherwise specified	Feb. 28, 2014	Sep. 28, 2014	Sep. 29, 2013	Dec. 31, 2013	Dec. 31, 2012	Apr. 12, 2013	Sep. 28, 2014
						Revolving Credit Facility	Revolving Credit Facility
Accounting Policies [Line Items]	'	'	'	'	'	'	'
Cash and cash equivalents	'	$12,449,000	$11,629,000	$14,578,000	$14,354,000	'	'
Working capital	'	63,700,000	'	'	'	'	'
Credit Agreement, term	'	'	'	'	'	'3 years	'
Credit Agreement, maximum borrowing capacity	'	'	'	'	'	25,000,000	'
Credit Agreement, amount outstanding	'	0	'	14,000,000	'	'	0
New shares issued	14.1	'	'	'	'	'	'
Share price	$2.45	'	'	'	'	'	'
Proceeds from issuance of common stock, net	$31,700,000	$31,972,000	$296,000	'	'	'	'

BALANCE_SHEET_DETAILS_Narrativ

BALANCE SHEET DETAILS - Narrative (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Restricted cash	$2,001	$2,087

BALANCE_SHEET_DETAILS_Componen

BALANCE SHEET DETAILS - Components of Inventories (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Purchased parts and raw materials	$29,005	$26,842
Work-in-process	8,025	4,260
Finished goods	1,518	3,024
Inventories, net	$38,548	$34,126

BALANCE_SHEET_DETAILS_Componen1

BALANCE SHEET DETAILS - Components of Prepaid Expense and Other Current Assets (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Value-added tax	$2,605	$2,134
Prepaid inventory	2,375	492
Other current assets	1,717	2,641
Prepaid expenses and other current assets	$6,697	$5,267

BALANCE_SHEET_DETAILS_Componen2

BALANCE SHEET DETAILS - Components of Property and Equipment (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	$68,998	$70,863
Less: accumulated depreciation	-60,725	-61,647
Property and equipment, net	8,273	9,216
Machinery and equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	41,559	42,329
Furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	9,362	9,908
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property, and equipment, gross	$18,077	$18,626

BALANCE_SHEET_DETAILS_Componen3

BALANCE SHEET DETAILS - Components of Other Current Liabilities (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Balance Sheet Related Disclosures [Abstract]	'	'
Warranty	$2,261	$1,786
Value-added tax	921	358
Accrued restructuring charge, current	502	812
Other	1,511	1,166
Other current liabilities	$5,195	$4,122

FAIR_VALUE_MEASUREMENT_Assets_

FAIR VALUE MEASUREMENT - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Assets measured at fair value:	'	'
Restricted cash	$2,001	$2,087
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1	'	'
Assets measured at fair value:	'	'
Total assets measured at fair value	6,812	1,880
Fair Value, Measurements, Recurring | Fair Value, Inputs, Level 1 | Money Market Funds	'	'
Assets measured at fair value:	'	'
Cash and cash equivalents	5,007	5
Restricted cash	1,805	1,875
Fair Value, Measurements, Recurring | Fair Value Disclosure, Total	'	'
Assets measured at fair value:	'	'
Total assets measured at fair value	6,812	1,880
Fair Value, Measurements, Recurring | Fair Value Disclosure, Total | Money Market Funds	'	'
Assets measured at fair value:	'	'
Cash and cash equivalents	5,007	5
Restricted cash	$1,805	$1,875

REVOLVING_CREDIT_FACILITY_Deta

REVOLVING CREDIT FACILITY (Details) (USD $)

0 Months Ended

6 Months Ended

12 Months Ended

9 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

6 Months Ended

Apr. 12, 2013

Sep. 28, 2014

Dec. 31, 2013

Sep. 28, 2014

Apr. 12, 2013

Sep. 28, 2014

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Apr. 12, 2013

Sep. 28, 2014

Quarter

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

Quarter

Eurodollar Rate

Eurodollar Rate

Eurodollar Rate

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

Revolving Credit Facility

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%

'

Denominator of applicable margin

'

'

'

'

'

'

1

'

'

'

'

'

'

'

Interest rate

'

'

'

'

'

4.75%

'

'

'

'

'

'

'

'

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

'

'

'

'

'

'

'

'

'

'

2.00%

'

'

'

Consolidated quick ratio

'

1

0.75

'

'

'

'

'

'

'

'

'

'

'

Revolving credit facility minimum EBITDA

'

'

6,000,000

'

'

'

'

'

'

'

'

'

'

2,000,000

Number of fiscal quarters most recently ended for consolidated EBITDA

'

'

2

2

'

'

'

'

'

'

'

'

'

'

Debt issuance cost

$400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Credit Agreement, undrawn line fee percentage

'

'

'

'

0.38%

'

'

'

'

'

'

'

'

'

RESTRUCTURING_AND_OTHER_CHARGE2

RESTRUCTURING AND OTHER CHARGES - Textual (Details) (USD $)	3 Months Ended		9 Months Ended		25 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013	Dec. 31, 2013
	facility		facility
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring cost recorded to date	$300,000	'	$400,000	'	$10,500,000
Restructuring and other charges	301,000	1,000,000	412,000	3,662,000	'
Vacated leased facilities	2	'	2	'	'
Restructuring reserve, current	502,000	'	502,000	'	812,000
Accrued liabilities, current	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring reserve, current	500,000	'	500,000	'	'
Other liabilities, non current	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring reserve, noncurrent	34,000	'	34,000	'	'
Employee Severance Costs	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring and other charges	415,000	200,000	526,000	2,800,000	'
Contract Termination Costs	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring and other charges	-114,000	800,000	-114,000	800,000	'
Former Chief Executive Officer | Employee Severance Costs	'	'	'	'	'
Restructuring Cost and Reserve [Line Items]	'	'	'	'	'
Restructuring and other charges	'	$600,000	'	'	'

RESTRUCTURING_AND_OTHER_CHARGE3

RESTRUCTURING AND OTHER CHARGES - Restructuring Accrual (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	$559	'	$1,103	'
Restructuring charges	301	1,000	412	3,662
Payments	-304	'	-943	'
Reserve adjustments	-20	'	-36	'
Restructuring Reserve - Ending Balance	536	'	536	'
Employee Severance Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	0	'	0	'
Restructuring charges	415	200	526	2,800
Payments	-202	'	-313	'
Reserve adjustments	-12	'	-12	'
Restructuring Reserve - Ending Balance	201	'	201	'
Contract Termination Costs	'	'	'	'
Restructuring Reserve [Roll Forward]	'	'	'	'
Restructuring Reserve - Beginning Balance	559	'	1,103	'
Restructuring charges	-114	800	-114	800
Payments	-102	'	-630	'
Reserve adjustments	-8	'	-24	'
Restructuring Reserve - Ending Balance	$335	'	$335	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Summary of Product Warranty Accrual (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'	'	'	'
Length of Product Warranty	'	'	'12 months	'
Movement in Product Warranty, Increase (Decrease) [Roll Forward]	'	'	'	'
Beginning balance	$2,088	$1,449	$1,786	$1,691
Warranties issued in the period	598	593	1,749	1,467
Costs to service warranties	-932	-349	-2,614	-1,456
Warranty accrual adjustments	507	-158	1,340	-167
Ending balance	$2,261	$1,535	$2,261	$1,535

COMMITMENTS_AND_CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Guarantees (Details)	Sep. 28, 2014	Dec. 31, 2013	Sep. 28, 2014	Sep. 28, 2014	Sep. 28, 2014	Sep. 28, 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	'	'	$1,900,000	'	'	'
Restricted cash	2,001,000	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.	'	'	'	'	$12,800,000	14,300,000

EMPLOYEE_STOCK_PLANS_Equity_In

EMPLOYEE STOCK PLANS - Equity Incentive Plan (Details)	1 Months Ended	9 Months Ended		9 Months Ended	12 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Oct. 31, 2012	Sep. 28, 2014	Sep. 28, 2014	Sep. 28, 2014	Dec. 31, 2013	Sep. 28, 2014
			2012 Equity Incentive Plan	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]	'	'	'	'	'	'
Number of shares available for grant	'	'	3.4	'	'	'
Award terms	'	'	'	'	'	'7 years
Exercise price, as a percent of fair market value of common stock on grant date	'	'	'	100.00%	'	'
Vesting percentage, first anniversary	'	25.00%	'	'	25.00%	'
Award ratable vesting percentage	'	'	'	'	2.78%	'
Award ratable vesting period	'	'	'	'	'36 months	'
Retention grant	1.7	'	'	'	'	'
Retention grant vesting period	'15 months	'	'	'	'	'

EMPLOYEE_STOCK_PLANS_Stock_Opt

EMPLOYEE STOCK PLANS - Stock Option Activity (Details) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 28, 2014
Number of Shares	'
Outstanding beginning balance (in shares)	4,993
Granted (in shares)	655
Exercised (in shares)	-353
Canceled or forfeited (in shares)	-294
Outstanding ending balance (in shares)	5,001
Vested and expected to vest (in shares)	4,625
Exercisable (in shares)	3,120
Weighted-Average Exercise Price	'
Weighted-Average Exercise Price, Outstanding beginning balance (in usd per share)	$2.18
Weighted Average Exercise Price, Granted (in usd per share)	$2.40
Weighted Average Exercise Price, Exercised (in usd per share)	$0.96
Weighted Average Exercise Price, Canceled or forfeited (in usd per share)	$7.63
Weighted-Average Exercise Price, Outstanding ending balance (in usd per share)	$1.98
Weighted Average Exercise Price, Vested and expected to vest (in usd per share)	$1.98
Weighted Average Exercise Price, Exercisable (in usd per share)	$2.04
Weighted Average Remaining Term	'
Weighted Average Remaining Term, Outstanding	'4 years 7 months 6 days
Weighted Average Remaining Term, Vested and expected to vest	'4 years 6 months
Weighted Average Remaining Term, Exercisable	'3 years 10 months 24 days
Aggregate Intrinsic Value	'
Aggregate Intrinsic Value, Outstanding	$4,115
Aggregate Intrinsic Value, Vested and expected to vest	3,864
Aggregate Intrinsic Value, Exercisable	$2,765

EMPLOYEE_STOCK_PLANS_Stock_Opt1

EMPLOYEE STOCK PLANS - Stock Option Information (Details) (USD $)	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]	'	'
Weighted-average fair value of options granted (in usd per share)	$1.23	$0.86
Intrinsic value of options exercised	$455	$273
Cash received from options exercised	$339	$241

EMPLOYEE_STOCK_PLANS_Restricte

EMPLOYEE STOCK PLANS - Restricted Stock Units - (Details) (USD $)	9 Months Ended
	Sep. 28, 2014
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	'
Number of Shares	'
Outstanding beginning balance	429,000
Granted (in shares)	697,000
Released (in shares)	-184,000
Canceled or forfeited (in shares)	-8,000
Outstanding ending balance	934,000
Weighted Average Grant Date Fair Value	'
Weighted Average Grant Date Fair Value, Outstanding beginning balance (usd per share)	1.45
Weighted Average Grant Date Fair Value, Granted (in usd per share)	2.42
Weighted Average Grant Date Fair Value, Released (in usd per share)	1.85
Weighted Average Grant Date Fair Value, Expired (in usd per share)	2.49
Weighted Average Grant Date Fair Value, Outstanding ending balance (in usd per share)	2.08
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		9 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Stock options	'	'	'	'
Black-Scholes Valuation Assumptions	'	'	'	'
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Expected stock price volatility	65.00%	84.00%	67.00%	84.00%
Risk-free interest rate	1.40%	1.50%	1.30%	0.90%
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		9 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	$399,000	$334,000	$1,085,000	$1,057,000
Cost of goods sold	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	12,000	16,000	23,000	42,000
Research, development and engineering	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	47,000	53,000	135,000	198,000
Selling, general and administrative	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	340,000	265,000	927,000	817,000
Stock options	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	244,000	293,000	740,000	959,000
Unrecognized stock-based compensation, related to stock options	1,500,000	'	1,500,000	'
Weighted average recognition period for stock-based compensation	'	'	'2 years 6 months	'
Restricted stock units	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	143,000	36,000	309,000	83,000
Unrecognized stock-based compensation, related to stock options	1,400,000	'	1,400,000	'
Weighted average recognition period for stock-based compensation	'	'	'3 years	'
Employee stock purchase plan	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Stock-based compensation	$12,000	$5,000	$36,000	$15,000

GEOGRAPHIC_AND_CUSTOMER_CONCEN2

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Narrative (Details)

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

9 Months Ended

12 Months Ended

Sep. 28, 2014

Sep. 28, 2014

Sep. 29, 2013

Sep. 28, 2014

Sep. 29, 2013

Sep. 28, 2014

Sep. 29, 2013

Sep. 28, 2014

Sep. 29, 2013

Sep. 28, 2014

Sep. 29, 2013

Sep. 28, 2014

Sep. 29, 2013

Sep. 28, 2014

Sep. 28, 2014

Dec. 31, 2013

Sep. 28, 2014

Dec. 31, 2013

Sep. 28, 2014

Sep. 28, 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

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 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

Net Sales, Major Customer B

Net Sales, Major Customer C

customer

customer

Net Accounts Receivable, Major Customer D

Net Accounts Receivable, Major Customer D

Net Accounts Receivable, Major Customer F

Net Accounts Receivable, Major Customer E

Net Accounts Receivable, Major Customer E

Geographic and Customer Concentration Information [Abstract]

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Number of operating segment

1

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Concentration Risk [Line Items]

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Number of significant customers

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3

2

3

2

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3

2

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Percentage of net sales

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37.00%

38.00%

52.00%

44.00%

20.00%

29.00%

12.00%

17.00%

10.00%

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31.00%

61.00%

23.00%

13.00%

23.00%

GEOGRAPHIC_AND_CUSTOMER_CONCEN3

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Net Sales by Geographic Area (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	$38,430	$33,840	$123,657	$78,651
Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	100.10%	100.00%	100.00%	100.00%
United States	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	8,188	1,045	18,763	7,380
United States | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	21.00%	3.00%	15.00%	9.00%
South Korea	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	15,613	9,998	49,735	12,273
South Korea | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	41.00%	30.00%	40.00%	16.00%
China	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	853	1,450	16,202	5,410
China | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	2.00%	4.00%	13.00%	7.00%
Taiwan	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	10,746	15,753	27,066	42,477
Taiwan | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	28.00%	47.00%	22.00%	54.00%
Other Asia	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	1,718	3,377	5,588	6,736
Other Asia | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	5.00%	10.00%	5.00%	9.00%
Europe and others	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, amount	$1,312	$2,217	$6,303	$4,375
Europe and others | Geographic Concentration Risk | Net Sales	'	'	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'	'	'
Net sales, percentage	3.00%	6.00%	5.00%	5.00%

GEOGRAPHIC_AND_CUSTOMER_CONCEN4

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION - Property and Equipment by Geographic Area (Details) (USD $)	Sep. 28, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	$8,273	$9,216
United States	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	4,555	4,949
Germany	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	3,491	4,129
Others	'	'
Revenues from External Customers and Long-Lived Assets [Line Items]	'	'
Property and equipment, net	$227	$138

INCOME_TAXES_Narrative_Details

INCOME TAXES -Narrative (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Income Tax Expense (Benefit)	$110	($16)	$269	$50

NET_INCOME_LOSS_PER_SHARE_Deta

NET INCOME (LOSS) PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Schedule of Earnings Per Share [Line Items]	'	'	'	'
Net income (loss)	$537,000	($412,000)	$4,918,000	($13,487,000)
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Weighted-average shares outstanding - basic	73,731	59,024	71,215	58,881
Weighted-average shares outstanding - diluted	75,023	59,024	72,637	58,881
Basic (in dollars per share)	$0.01	($0.01)	$0.07	($0.23)
Diluted (in dollars per share)	$0.01	($0.01)	$0.07	($0.23)
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	$5,800,000	$2,300,000	$5,800,000
Stock Options and Restricted Stock Units	'	'	'	'
Weighted Average Number of Shares Outstanding Reconciliation	'	'	'	'
Effect of dilutive stock options and restricted stock units	1,292	0	1,422	0

SUBSEQUENT_EVENT_Details

SUBSEQUENT EVENT (Details) (USD $)

6 Months Ended

12 Months Ended

0 Months Ended

9 Months Ended

0 Months Ended

6 Months Ended

0 Months Ended

0 Months Ended

0 Months Ended

Sep. 28, 2014

Dec. 31, 2013

Apr. 12, 2013

Apr. 12, 2013

Sep. 28, 2014

Apr. 12, 2013

Sep. 28, 2014

Oct. 21, 2014

Oct. 21, 2014

Oct. 21, 2014

Oct. 21, 2014

Oct. 21, 2014

Oct. 21, 2014

Quarter

Revolving Credit Facility

Alternative Base Rate

Minimum

Minimum

Minimum

Amended Credit Facility

Amended Credit Facility

Amended Credit Facility

Amended Credit Facility

Amended Credit Facility

Amended Credit Facility

Federal Funds Effective Rate

Quarter

Eurodollar Rate

Quick ratio equals or exceeds 1.25

Subsequent Event

Subsequent Event

Revolving Credit Facility

Revolving Credit Facility

Alternative Base Rate

Eurodollar Rate

Revolving Credit Facility

Revolving Credit Facility

Subsequent Event

Subsequent Event

Federal Funds Effective Rate

Revolving Credit Facility

Revolving Credit Facility

Subsequent Event

Subsequent Event

Subsequent Event [Line Items]

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Credit Agreement, maximum borrowing capacity

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$25,000,000

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$25,000,000

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

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80.00%

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85.00%

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

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30.00%

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50.00%

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Debt instrument, basis spread on variable rate

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0.50%

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3.25%

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0.00%

2.75%

Revolving credit facility minimum EBITDA

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6,000,000

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2,000,000

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Number of fiscal quarters most recently ended for consolidated EBITDA

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2

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2

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Consolidated quick ratio

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0.75

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Available funds

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30,000,000

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Commitment fee amount

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$62,500

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