Segment and Geographical Information

3 Months Ended

Apr. 01, 2012

Segment Reporting [Abstract]

Segment and Geographical Information [Text Block]

SEGMENT INFORMATION

In December 2011, the Company announced a reorganization to align its business and cost structure to a regional focus in order to support the needs of its customers and improve the speed of decision-making processes. As a result, in the first quarter of fiscal 2012, the Company changed its segment reporting from its UPP Segment and R&C Segment to three regional segments: (i) the Americas Segment, (ii) the EMEA Segment, and (iii) the APAC Segment. The Americas Segment includes both North and South America. The EMEA Segment includes European countries, as well as the Middle East and Africa. The APAC segment includes all Asia-Pacific countries. The Company's President and Chief Executive Officer, as the CODM, has organized the Company, manages resource allocations and measures performance of the Company's activities among these three regional segments.

The CODM assesses the performance of the three regional segments using information about their revenue and gross margin after certain adjustments to reflect the substance of the revenue transactions for a utility and power plant project, and adding back certain non-cash expenses such as amortization of other intangible assets, stock-based compensation expense, loss on change in European government incentives, restructuring charges and interest expense. In addition, the CODM assesses the performance of the segments after adding back the results of discontinued operations to revenue and gross margin. The CODM does not review asset information by segment. The following tables present revenue by segment, cost of revenue by segment and gross margin by segment, revenue by geography and revenue by significant customer. Revenue is based on the destination of the shipments. Historical results have been recast under the new segmentation.

	Three Months Ended
	April 1, 2012		April 3, 2011
Revenue
Americas	$	281,493	$	203,910
EMEA	156,110		200,501
APAC	56,528		47,007
Total Revenue	494,131		451,418
Cost of revenue
Americas	242,119		172,882
EMEA	156,845		156,709
APAC	49,919		33,305
Total cost of revenue	448,883		362,896
Gross margin	$	45,248	$	88,522

	Three Months Ended
	April 1, 2012			April 3, 2011
Revenue by region (in thousands):
Americas (as reviewed by CODM)	$	367,696		$	203,910
Utility and power plant project	(86,203		)	—
Americas	$	281,493		$	203,910
EMEA (as reviewed by CODM)	$	155,917		$	200,501
Change in European government incentives	193			—
EMEA	$	156,110		$	200,501
APAC	$	56,528		$	47,007
Cost of revenue by region (in thousands):
Americas (as reviewed by CODM)	$	306,880		$	171,589
Utility and power plant project	(70,445		)	—
Amortization of intangible assets	41			274
Stock-based compensation expense	1,129			604
Acquisition and integration costs	4			—
Change in European government incentives	4,292			—
Non-cash interest expense	218			415
Americas	$	242,119		$	172,882
EMEA (as reviewed by CODM)	$	151,423		$	154,985
Amortization of intangible assets	808			21
Stock-based compensation expense	965			1,192
Change in European government incentives	3,473			—
Non-cash interest expense	176			511
EMEA	$	156,845		$	156,709
APAC (as reviewed by CODM)	$	48,309		$	33,072
Stock-based compensation expense	265			125
Change in European government incentives	1,280			—
Non-cash interest expense	65			108
APAC	$	49,919		$	33,305

Gross margin by region:
Americas (as reviewed by CODM)	17	%	16	%
EMEA (as reviewed by CODM)	3	%	23	%
APAC (as reviewed by CODM)	15	%	30	%
Americas	14	%	15	%
EMEA	—	%	22	%
APAC	12	%	29	%

		Three Months Ended
(As a percentage of total revenue)		April 1, 2012		April 3, 2011
Significant Customers:	Business Segment
NRG Solar, Inc.	Americas	23	%	*
Customer B	Americas	*		11	%

* denotes less than 10% during the period