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Segment and Geographic Information
 6 Months Ended
Apr. 03, 2021
Segment Reporting [Abstract]  
Segment and Geographic Information SEGMENT AND GEOGRAPHIC INFORMATION
We are organized into two reporting segments, OEM Laser Sources ("OLS") and Industrial Lasers & Systems ("ILS"), based upon our organizational structure and how the CODM receives and utilizes information provided to allocate resources and make decisions. This segmentation reflects the go-to-market strategies and synergies for our broad portfolio of laser technologies and products. While both segments deliver cost-effective, highly reliable photonics solutions, the OLS business segment is focused on high performance laser sources and complex optical sub-systems, typically used in microelectronics manufacturing, medical diagnostics and therapeutic applications, as well as in scientific research. Our ILS business segment delivers high performance laser sources, sub-systems and tools primarily used for industrial laser materials processing, which serve important end markets like automotive, machine tools, consumer goods and medical device manufacturing as well as applications in aerospace and defense.
 
We have identified OLS and ILS as operating segments for which discrete financial information is available. Both units have dedicated engineering, manufacturing, product business management and product line management functions. A small portion of our outside revenue is attributable to projects and recently developed products for which a segment has not yet been determined. The associated direct and indirect costs are presented in the category of Corporate and other, along with other corporate costs as described below.

Our Chief Executive Officer has been identified as the CODM, as he assesses the performance of the segments and decides how to allocate resources to the segments. Income (loss) from operations is the measure of profit and loss that our CODM uses to assess performance and make decisions. Assets by segment are not a measure used to assess the performance of the company by the CODM and thus are not reported in our disclosures. Income (loss) from operations represents the net sales less the cost of sales and direct operating expenses incurred within the operating segments as well as allocated expenses such as shared sales and manufacturing costs. We do not allocate certain operating expenses to our operating segments and we manage them at the corporate level. These unallocated costs include stock-based compensation and corporate functions (certain management, finance, legal and human resources) and are included in the results below under Corporate and other in the reconciliation of operating results. Management does not consider unallocated Corporate and other costs in its measurement of segment performance.

The following table provides net sales and income (loss) from operations for our operating segments and a reconciliation of our total loss from operations to loss before income taxes (in thousands): 
 Three Months EndedSix Months Ended
 April 3, 2021April 4, 2020April 3, 2021April 4, 2020
Net sales:
OEM Laser Sources$223,248 $173,722 $434,410 $374,670 
Industrial Lasers & Systems150,734 119,425 265,625 239,248 
Total net sales$373,982 $293,147 $700,035 $613,918 
Income (loss) from operations:
OEM Laser Sources$51,627 $35,469 $101,043 $83,177 
Industrial Lasers & Systems2,603 (471,845)(5,309)(492,145)
Corporate and other(250,466)(12,935)(275,020)(29,753)
Total loss from operations(196,236)(449,311)(179,286)(438,721)
Total other expense, net(2,526)(5,663)(4,815)(8,697)
Loss before income taxes$(198,762)$(454,974)$(184,101)$(447,418)
Geographic Information
Our foreign operations consist primarily of manufacturing facilities and sales offices in Europe and Asia-Pacific. Sales, marketing and customer service activities are conducted through sales subsidiaries throughout the world. Geographic sales information for the three and six months ended April 3, 2021 and April 4, 2020 is based on the location of the end customer.
Sales to unaffiliated customers are as follows (in thousands):
 Three Months EndedSix Months Ended
SALESApril 3, 2021April 4, 2020April 3, 2021April 4, 2020
United States$82,741 $72,257 $154,268 $150,142 
Foreign countries:
South Korea62,553 56,928 134,391 116,983 
China68,185 36,981 129,644 95,570 
Japan40,155 26,366 63,494 48,718 
Asia-Pacific, other31,320 21,639 58,731 43,800 
Germany36,285 31,389 65,570 61,834 
Europe, other34,537 32,702 63,068 67,214 
Rest of World18,206 14,885 30,869 29,657 
Total foreign countries sales291,241 220,890 545,767 463,776 
Total sales$373,982 $293,147 $700,035 $613,918 
Major Customers

We had one customer during the three and six months ended April 3, 2021 that accounted for 14.3% and 16.4% of net sales, respectively. This same customer accounted for 15.2% and 16.5% of net sales during the three and six months ended April 4, 2020, respectively. This customer purchased primarily from our OLS segment.
We had one customer that accounted for 17.9% and 24.2% of accounts receivable at April 3, 2021 and October 3, 2020, respectively. This customer purchased primarily from our OLS segment.