Segment Reporting Disclosure [Text Block] |
| Segment and Geographic Information | The summary below presents our current segments, Semiconductor Test & Inspection and PCB Test, for the three - and nine -month periods ended September 28, 2019 and September 29, 2018. Prior to the acquisition of Xcerra on October 1, 2018, historical amounts of Cohu’s semiconductor equipment segment would have been reported in our Semiconductor Test & Inspection segment and have been presented accordingly. Financial information by reportable segment is as follows (in thousands) : | | Three Months Ended | | | Nine Months Ended | | | | September 28, | | | September 29, | | | September 28, | | | September 29, | | | | | | | | | | | | | | | Semiconductor Test & Inspection | | $ | 132,820 | | | $ | 86,164 | | | $ | 407,092 | | | $ | 281,131 | | PCB Test | | | 10,678 | | | | - | | | | 34,226 | | | | - | | Total consolidated net sales for reportable segments | | $ | 143,498 | | | $ | 86,164 | | | $ | 441,318 | | | $ | 281,131 | | | | | | | | | | | | | | | | | | | Segment profit (loss) before tax: | | | | | | | | | | | | | | | | | Semiconductor Test & Inspection | | $ | (2,929 | ) | | $ | 9,941 | | | $ | (32,373 | ) | | $ | 41,073 | | PCB Test | | | 612 | | | | - | | | | 2,371 | | | | - | | Profit (loss) for reportable segments | | | (2,317 | ) | | | 9,941 | | | | (30,002 | ) | | | 41,073 | | | | | | | | | | | | | | | | | | | Other unallocated amounts: | | | | | | | | | | | | | | | | | Corporate expenses | | | (2,076 | ) | | | (3,162 | ) | | | (7,365 | ) | | | (10,483 | ) | Interest expense | | | (5,000 | ) | | | (11 | ) | | | (15,789 | ) | | | (33 | ) | Interest income | | | 190 | | | | 337 | | | | 603 | | | | 913 | | Income (loss) from continuing operations before taxes | | $ | (9,203 | ) | | $ | 7,105 | | | $ | (52,553 | ) | | $ | 31,470 | | The following table summarizes our total assets by reportable business segment (in thousands) : | | September 28, | | | December 29, | | | | 2019 | | | 2018 | | Semiconductor Test & Inspection | | $ | 994,248 | | | $ | 1,038,053 | | PCB Test | | | 57,739 | | | | 57,762 | | Total assets for reportable segments | | | 1,051,987 | | | | 1,095,815 | | Corporate, principally cash and investments | | | 15,759 | | | | 34,367 | | Discontinued operations | | | 3,863 | | | | 3,820 | | Total consolidated assets | | $ | 1,071,609 | | | $ | 1,134,002 | | For revenues by geography and information on customer concentration, see Note 1, “Summary of Significant Accounting Policies”.
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