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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
9 Months Ended
Sep. 28, 2019
Sep. 29, 2018
Cash flows from operating activities:    
Net income (loss) attributable to Cohu $ (52,434) $ 24,573
Net income attributable to noncontrolling interest 62
Adjustments to reconcile net income (loss) to net cash provided by operating activities:    
(Gain) loss on disposal of assets (350) 29
Depreciation and amortization 45,353 7,276
Share-based compensation expense 10,861 5,497
Amortization of inventory step-up and inventory related charges 5,939
Deferred income taxes (7,698) (253)
Increase in accrued retiree medical benefits 281
Changes in other accrued liabilities 3,999 (409)
Changes in other assets (2,853) (667)
Interest capitalized associated with cloud computing implementation (68)
Adjustment to contingent consideration liability 657
Amortization of debt discounts and issuance costs 826 0
Changes in current assets and liabilities, excluding effects from acquisitions:    
Accounts receivable 21,757 (8,092)
Other current assets (7,304) 328
Inventories (660) (2,555)
Deferred profit 1,096 (3,463)
Accounts payable (2,804) 1,037
Income taxes payable (3,747) 3,898
Accrued compensation, warranty and other liabilities (8,818) 1,351
Net cash provided by operating activities 3,438 29,207
Cash flows from investing activities, excluding effects from acquisitions:    
Purchases of property, plant and equipment (13,347) (2,472)
Purchases of short-term investments (38,700)
Sales and maturities of short-term investments 59,480
Cash received from sale of fixed assets 1,519 25
Net cash provided by (used in) investing activities (11,828) 18,333
Cash flows from financing activities:    
Proceeds from Rasco term loan 3,720
Cash dividends paid (7,359) (5,217)
Repurchases of common stock, net (1,212) (2,553)
Payment of contingent consideration for Kita (823)
Repayments of long-term debt (3,598) (975)
Net cash used in financing activities (8,449) (9,568)
Effect of exchange rate changes on cash and cash equivalents (1,812) (1,563)
Net increase (decrease) in cash and cash equivalents (18,651) 36,409
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 146,270 170,695
Cash held by discontinued operations at end of period (Note 10) (1,176)
Cash and cash equivalents from continuing operations at end of the period 145,094 170,695
Supplemental disclosure of cash flow information:    
Cash paid for interest 14,820
Cash paid for income taxes 13,275 3,549
Inventory capitalized as property, plant and equipment 261 514
Dividends declared but not yet paid 2,468 1,734
Property, plant and equipment purchases included in accounts payable 853 311
Capitalized cloud computing service costs included in accounts payable 2,185 1,044
Capitalized debt issuance costs included in current other accrued liabilities $ 1,522