Note 2 - Business Acquisitions (Tables)

12 Months Ended

Dec. 29, 2018

Notes Tables

Business Acquisition, Pro Forma Information [Table Text Block]

	Twelve Months Ended
	December 29,					December 30,
	2018					2017
	Reported			Pro Forma		Reported		Pro Forma
Net sales	$	451,768		$	771,314	$	352,704	$	808,255
Net income (loss) attributable to Cohu	$	(32,424	)	$	9,473	$	32,843	$	(29,545	)

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Cash paid to Kita shareholders	$	15,000
Fair value of contingent consideration		823
Total purchase price	$	15,823

Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

	Fair Value of					Mark-to-Market
	Consideration			Settlement of		Adjustments		Impact of		Fair Value of
	Beginning of			Contingent		Charged to		Currency		Consideration at
	Period			Consideration		Expense		Exchange		End of Period
2017	$	823	(1)	$	–	$	1,423	$	7	$	2,253
2018	$	2,253		$	(1,500)	$	657	$	77	$	1,487

(1)

Value recorded on inception of the liability as of the acquisition date.

Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Current assets, including cash received	$	10,491
Property, plant and equipment		12,751
Other assets		2,397
Intangible assets subject to amortization		2,100
Goodwill		2,654
Total assets acquired		30,393
Liabilities assumed		(14,570	)
Net assets acquired	$	15,823

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

	Estimated		Useful Life
	Fair Value		(years)
Developed technology	$	700	8.0
Customer relationships		600	4.0
Covenant not-to-compete		300	10.0
Product backlog		100	1.0
Trade names		400	5.0
Total intangible assets	$	2,100

Xcerra [Member]

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Current assets, including cash received	$	375,990
Property, plant and equipment		40,729
Other assets		2,109
Intangible assets		321,160
Goodwill		179,263
Total assets acquired		919,251
Liabilities assumed		(124,821	)
Net assets acquired	$	794,430

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

			Weighted
			Average
	Estimated		Useful Life
	Fair Value		(years)
Developed technology	$	194,600	7.8
Customer relationships		65,890	10.6
In-process technology		36,360	indefinite
Product backlog		6,410	0.8
Trade names		16,800	11.0
Favorable leases		1,100	5.5
Total intangible assets	$	321,160