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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 30, 2019
Mar. 31, 2018
Cash flows from operating activities:    
Net income (loss) attributable to Cohu $ (22,643) $ 8,122
Net loss attributable to noncontrolling interest (44)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:    
Loss on disposal of assets 378
Depreciation and amortization 15,044 2,457
Share-based compensation expense 3,693 1,669
Amortization of inventory step-up and inventory related charges 6,504
Deferred income taxes (2,494) 506
Increase in accrued retiree medical benefits 192
Changes in other accrued liabilities 1,589 (762)
Changes in other assets 313 265
Adjustment to contingent consideration liability (147)
Changes in current assets and liabilities, excluding effects from acquisitions:    
Accounts receivable 17,657 (13,152)
Other current assets (4,022) (1,242)
Inventories 2,475 (338)
Deferred profit 1,374 (2,465)
Accounts payable (3,480) 2,920
Income taxes payable (2,214) (861)
Accrued compensation, warranty and other liabilities (9,602) (6,249)
Net cash provided by (used in) operating activities 4,720 (9,277)
Cash flows from investing activities, excluding effects from acquisitions:    
Purchases of property, plant and equipment (3,526) (1,074)
Purchases of short-term investments (18,801)
Sales and maturities of short-term investments 15,536
Cash received from sale of fixed assets 5 20
Net cash used in investing activities (3,521) (4,319)
Cash flows from financing activities:    
Cash dividends paid (2,443) (1,772)
Repurchases of common stock, net (1,750) (3,577)
Payment of contingent consideration for Kita (823)
Repayments of long-term debt (1,098) (355)
Net cash used in financing activities (5,291) (6,527)
Effect of exchange rate changes on cash and cash equivalents (488) 973
Net decrease in cash and cash equivalents (4,580) (19,150)
Cash and cash equivalents including discontinued operations at beginning of period 164,921 134,286
Cash and cash equivalents including discontinued operations at end of period 160,341 115,136
Cash held by discontinued operations at end of period (Note 10) (820)
Cash and cash equivalents at end of period from continuing operations 159,521 115,136
Supplemental disclosure of cash flow information:    
Cash paid for interest 5,130
Cash paid for income taxes 3,797 2,498
Inventory capitalized as property, plant and equipment 116 84
Dividends declared but not yet paid 2,449 1,713
Property, plant and equipment purchases included in accounts payable 873 247
Capitalized cloud computing service costs included in accounts payable $ 1,844