Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2022

Notes to Financial Statements

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

COHU, INC.

SCHEDULE II

(in thousands)

			Additions
			(Reductions)
	Balance at		Not				Additions					Balance
	Beginning		Charged				Charged		Deductions/			at End
Description	of Year		to Expense		(1)		to Expense		Write-offs			of Year
Allowance for doubtful accounts:
Year ended December 26, 2020	$	9	$	(1	)		$	79	$	(41	)	$	128
Year ended December 25, 2021	$	128	$	14			$	149	$	1		$	290
Year ended December 31, 2022	$	290	$	(8	)		$	122	$	205		$	199
Reserve for excess and obsolete inventories:
Year ended December 26, 2020	$	20,958	$	4,611			$	8,117	$	6,749		$	26,937
Year ended December 25, 2021	$	26,937	$	(2,926	)	(2)	$	7,102	$	8,101		$	23,012
Year ended December 31, 2022	$	23,012	$	698			$	7,179	$	4,018		$	26,871

All amounts presented above have been restated to exclude the impact of our discontinued operations.

(1) Changes in reserve balances resulting from foreign currency impact and reclassifications from other reserves.

(2) Reductions not charged to expense includes $2.2 million transferred as part of the sale of our PCB Test business.