Balance Sheet Components

12 Months Ended

Jan. 01, 2022

8.	Balance Sheet Components:

Inventories

Inventories are comprised of the following:

	January 1,		December 26,
	2022		2020
Materials	$	157,343	$	124,926
Work-in-process		60,415		44,829
Finished goods		25,350		21,462
Total inventories	$	243,108	$	191,217

Property, Plant and Equipment

Property, plant and equipment, net, is comprised of the following:

	January 1,			December 26,
	2022			2020
Land and building	$	48,297		$	47,544
Machinery and equipment		50,226			52,833
Furniture and fixtures		2,534			4,013
Computer equipment and software		13,856			15,549
Leasehold improvements		13,710			12,927
		128,623			132,866
Accumulated depreciation		(46,529	)		(44,916	)
Total property, plant and equipment, net	$	82,094		$	87,950

Depreciation expense amounted to $14,435, $13,832 and $5,965 for the years ended January 1, 2022, December 26, 2020 and December 31, 2019, respectively.

Other assets

Other assets is comprised of the following:

	January 1,		December 26,
	2022		2020
Operating lease right-of-use assets	$	17,488	$	19,669
Other		4,228		1,668
Total other assets	$	21,716	$	21,337

Accrued liabilities

Accrued liabilities is comprised of the following:

	January 1,		December 26,
	2022		2020
Payroll and related expenses	$	32,581	$	30,270
Warranty		9,093		6,062
Other		1,368		743
Total accrued liabilities	$	43,042	$	37,075

Other current liabilities

Other current liabilities is comprised of the following:

	January 1,		December 26,
	2022		2020
Customer deposits	$	9,459	$	15,177
Current operating lease obligations		3,968		4,470
Income tax payable		6,315		4,109
Accrued professional fees		912		1,184
Other		7,506		3,559
Total other current liabilities	$	28,160	$	28,499

Other non-current liabilities

Other non-current liabilities is comprised of the following:

	January 1,		December 26,
	2022		2020
Non-current operating lease obligations	$	13,754	$	16,455
Unrecognized tax benefits (including interest)		7,861		3,812
Deferred revenue		1,693		1,292
Other		5,643		6,153
Total non-current liabilities	$	28,951	$	27,712