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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 28, 2020
Mar. 30, 2019
Cash flows from operating activities:    
Net loss attributable to Cohu $ (17,276) $ (22,643)
Net loss attributable to noncontrolling interest (44)
Adjustments to reconcile net loss to net cash provided by operating activities:    
Gain on disposal of discontinued operation (35)
Impairment charges related to indefinite lived intangibles 3,949
Loss on disposal of assets 88 378
Depreciation and amortization 12,956 15,044
Share-based compensation expense 3,611 3,693
Amortization of inventory step-up and inventory related charges 1,603 6,504
Deferred income taxes (2,706) (2,494)
Increase in accrued retiree medical benefits 254 192
Changes in other accrued liabilities (106) 1,589
Changes in other assets 810 313
Interest capitalized associated with cloud computing implementation (45)
Amortization of debt discounts and issuance costs 290
Changes in current assets and liabilities:    
Customer advances 14,434 (600)
Accounts receivable 17,078 17,657
Inventories (6,067) 2,475
Other current assets (5,888) (4,022)
Accounts payable 55 (3,480)
Deferred profit 1,619 1,374
Income taxes payable 7,454 (2,214)
Accrued compensation, warranty and other liabilities (14,313) (9,002)
Operating lease right-of-use assets 1,843
Current and long-term operating lease liabilities (1,795)
Net cash provided by operating activities 17,813 4,720
Cash flows from investing activities:    
Net cash received from sale of Fixtures Services business 2,975
Cash received from sale of fixed assets 74 5
Purchases of property, plant and equipment (1,584) (3,526)
Net cash provided by (used in) investing activities 1,465 (3,521)
Cash flows from financing activities:    
Cash dividends paid (2,483) (2,443)
Issuance (repurchases) of common stock, net 253 (1,750)
Proceeds from construction loan 1,117
Repayments of long-term debt (1,133) (1,098)
Net cash used in financing activities (2,246) (5,291)
Effect of exchange rate changes on cash and cash equivalents (1,488) (488)
Net increase (decrease) in cash and cash equivalents 15,544 (4,580)
Cash and cash equivalents including discontinued operations at beginning of period 155,930 164,921
Cash and cash equivalents including discontinued operations at end of period 171,474 160,341
Cash held by discontinued operations at end of period (Note 10) (820)
Cash and cash equivalents from continuing operations at end of period 171,474 159,521
Supplemental disclosure of cash flow information:    
Cash paid for income taxes 690 3,797
Inventory capitalized as property, plant and equipment 238 116
Dividends declared but not yet paid 2,488 2,449
Property, plant and equipment purchases included in accounts payable 3,370 873
Cash paid for interest 7,308 5,130
ST Capitalized Cloud Computing [Member]    
Supplemental disclosure of cash flow information:    
Capitalized cloud computing service costs included in accounts payable 182 329
LT Capitalized Cloud Computing [Member]    
Supplemental disclosure of cash flow information:    
Capitalized cloud computing service costs included in accounts payable $ 1,370 $ 1,515