0001437749-26-033843 | 10-Q | XBRL Viewer

On May 15, 2026, our stockholders approved an amendment to Cohu’s Amended and Restated Certificate of Incorporation to increase the number of authorized shares of common stock from 90,000,000 to 150,000,000 shares. Accordingly, on May 15, 2026, we filed with the Secretary of State of the State of Delaware an Amended and Restated Certificate of Incorporation implementing the approved changes (the “Restated Certificate”), and the Restated Certificate was effective as of that date.

Capped Call Transactions

In connection with the Notes offering described in Note 3, “Borrowings and Credit Agreements”, on September 24, 2025, we entered into privately negotiated capped call transactions (the “Base Capped Call Transactions”) with an affiliate of one or more of the initial purchasers of the Notes and certain other financial institutions (the “Option Counterparties”). In addition, on September 25, 2025, in connection with the initial purchasers’ exercise in full of their option to purchase additional Notes, we entered into additional capped call transactions (the “Additional Capped Call Transactions,” and, together with the Base Capped Call Transactions, the “Capped Call Transactions”) with each of the Option Counterparties. The Capped Call Transactions are separate from the Notes and do not change the holders' rights under the Notes. Holders of the Notes do not have any rights with respect to the Capped Call Transactions. The Capped Call Transactions are generally expected to reduce the potential dilution to our common stock upon any conversion of the Notes and/or offset any potential cash payments we are required to make in excess of the principal amount of converted Notes, with such reduction and/or offset subject to a cap.

The Capped Call Transactions are for an aggregate of 10.58 million shares of our common stock, subject to certain anti-dilution adjustments. Each capped call option has an initial strike price of approximately $27.18 per share, which corresponds to the initial conversion price of the Notes, and an initial cap price of approximately $41.02 per share, representing a premium of approximately 100% above the reference price of $20.51, which was the last reported sale price of our common stock on September 24, 2025. The strike and cap prices are subject to certain adjustments. The Capped Call Transactions are intended to offset some or all of the potential dilution to our common stock caused by any conversion of the Notes up to the cap price. The capped call options can be settled in either net shares or cash at our option in components commencing October 15, 2030, and ending January 15, 2031, which could be extended under certain circumstances.

The capped call options are subject to either adjustment or termination upon the occurrence of specified extraordinary events affecting us, including a merger, tender offer, nationalization, insolvency or delisting. In addition, certain events may result in a termination of the capped call options, including changes in law and hedging disruptions. The Capped Call Transactions are recorded at their aggregate cost of $31.4 million as a reduction to paid-in capital stock in the shareholders’ equity section of our consolidated balance sheet.

Share Repurchase Program

On October 28, 2021, we announced that our Board of Directors authorized a $70 million share repurchase program. This share repurchase program was effective as of November 2, 2021, and has no expiration date. On October 25, 2022, our Board of Directors authorized an additional $70 million under the share repurchase program. The timing of share repurchases and the number of shares of common stock to be repurchased will depend upon prevailing market conditions and other factors. Repurchases under this program will be made using our existing cash resources and may be commenced or suspended from time to time at our discretion without prior notice. Repurchases may be made in the open market, through 10b5-1 programs, or in privately negotiated transactions at prevailing market rates in accordance with federal securities laws. We did not repurchase any common shares of our stock during the three and nine months ended September 26, 2026. We did not repurchase any common shares of our stock during the three months ended September 27, 2025. During the nine months ended September 27, 2025, we repurchased 432,288 shares of our common stock for $8.6 million to be held as treasury stock. As of September 26, 2026, $22.8 million remained available for us to repurchase shares of our common stock under our share repurchase program.

- Definition

The entire disclosure for equity.

+ References

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+ Details

Note 1 - Summary of Significant Accounting Policies - Schedule of Inventory (Details) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

Raw materials and purchased parts

$ 93,850

$ 84,797

Work in process

30,979

23,388

Finished goods

24,220

20,821

Total inventories

$ 149,049

$ 129,006

^[1]

[1]	Derived from December 27, 2025, audited financial statements

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 26, 2026	Dec. 27, 2025
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 1	$ 1
Preferred Stock, Shares Authorized (in shares)	1,000,000	1,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 1	$ 1
Common Stock, Shares Authorized (in shares)	150,000,000	90,000,000
Common Stock, Shares, Outstanding (in shares)	50,347,000
Common Stock, Shares, Issued (in shares)	50,347,000	49,875,000
Common Stock, Shares Authorized (in shares)	150,000,000	90,000,000
Common Stock, Shares, Issued (in shares)	50,347,000	49,875,000
Treasury Stock, Common, Shares (in shares)	2,997,000	3,030,000

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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+ Details

- Definition

The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.

+ References + Details

- Definition

Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt.

+ References + Details

Note 5 - Financial Instruments Measured at Fair Value (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Unrealized Gain (Loss) on Investments [Table Text Block]

	September 26, 2026
			Gross		Gross		Estimated
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses⁽¹⁾		Value
Corporate debt securities⁽²⁾	$	118,318	$	4	$	544	$	117,778
Bank certificates of deposit		70,100		1		94		70,007
U.S. treasury securities		31,650		-		257		31,393
Asset-backed securities		15,809		-		50		15,759
Foreign government security		708		-		-		708
	$	236,585	$	5	$	945	$	235,645

			December 27, 2025
			Gross		Gross		Estimated
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses⁽¹⁾		Value
Corporate debt securities⁽²⁾	$	150,314	$	60	$	13	$	150,361
Bank certificates of deposit		58,130		26		-		58,156
U.S. treasury securities		37,584		68		-		37,652
Asset-backed securities		10,038		18		-		10,056
Foreign government security		703		-		-		703
	$	256,769	$	172	$	13	$	256,928

Investments Classified by Contractual Maturity Date [Table Text Block]

	September 26, 2026				December 27, 2025
	Amortized		Estimated		Amortized		Estimated
	Cost		Fair Value		Cost		Fair Value
Due in one year or less	$	162,055	$	161,769	$	200,379	$	200,436
Due after one year through five years		74,530		73,876		56,390		56,492
	$	236,585	$	235,645	$	256,769	$	256,928

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

	Fair value measurements at September 26, 2026 using:
							Total Estimated
	Level 1		Level 2		Level 3		Fair Value
Cash	$	136,566	$	-	$	-	$	136,566
Corporate debt securities		-		138,091		-		138,091
Money market funds		-		115,424		-		115,424
Bank certificates of deposit		-		70,007		-		70,007
U.S. treasury securities		-		31,393		-		31,393
Asset-backed securities		-		15,759		-		15,759
Foreign government security		-		708		-		708
	$	136,566	$	371,382	$	-	$	507,948

	Fair value measurements at December 27, 2025 using:
							Total Estimated
	Level 1		Level 2		Level 3		Fair Value
Cash	$	142,091	$	-	$	-	$	142,091
Corporate debt securities		-		183,611		-		183,611
Bank certificates of deposit		-		58,156		-		58,156
Money market funds		-		51,712		-		51,712
U.S. treasury securities		-		37,652		-		37,652
Asset-backed securities		-		10,056		-		10,056
Foreign government security		-		703		-		703
	$	142,091	$	341,890	$	-	$	483,981

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets - Purchased Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 27, 2025
Gross Carrying Amount, finite-lived intangible assets	$ 335,179	$ 339,306
Accumulated Amortization	278,166	260,034
Developed Technology Rights [Member]
Gross Carrying Amount, finite-lived intangible assets	238,081	241,038
Accumulated Amortization	$ 211,708	199,776
Finite-Lived Intangible Asset, Useful Life (Year)	3 years 6 months
Customer Relationships [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 74,941	75,677
Accumulated Amortization	$ 49,091	44,210
Finite-Lived Intangible Asset, Useful Life (Year)	4 years 9 months 18 days
Trade Names [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 21,933	22,366
Accumulated Amortization	$ 17,150	15,845
Finite-Lived Intangible Asset, Useful Life (Year)	4 years 4 months 24 days
Noncompete Agreements [Member]
Gross Carrying Amount, finite-lived intangible assets	$ 224	225
Accumulated Amortization	$ 217	$ 203
Finite-Lived Intangible Asset, Useful Life (Year)	3 months 18 days

Note 7 - Derivative Financial Instruments (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Derivative Instruments, Gain (Loss) [Table Text Block]

		Three Months Ended						Nine Months Ended
Derivatives not designated	Location of gain (loss)	Sep. 26,			Sep. 27,			Sep. 26,			Sep. 27,
as hedging instruments	recognized on derivatives	2026			2025			2026			2025
Foreign exchange forward contracts	Foreign transaction gain (loss)	$	(584	)	$	(701	)	$	(3,935	)	$	4,594

		Three Months Ended				Nine Months Ended
Derivatives designated	Location of gain (loss)	Sep. 26,		Sep. 27,		Sep. 26,		Sep. 27,
as hedging instruments	recognized on derivatives	2026		2025		2026		2025
Foreign exchange forward contracts	AOCL	$	620	$	457	$	2,186	$	(8,214	)

Schedule of Derivative Instruments [Table Text Block]

		Contract Amount		Contract Amount
Currency	Contract Position	(Local Currency)		(U.S. Dollars)
Euro	Buy		47,546	$	54,250
Swiss Franc	Buy		18,004		21,820
South Korean Won	Buy		1,808,335		1,330
Japanese Yen	Buy		691,356		4,410
Malaysian Ringgit	Buy		26,700		6,566
Euro	Sell		50,400		57,768
Swiss Franc	Sell		15,700		19,618

Note 5 - Financial Instruments Measured at Fair Value - Effective Maturities of Short-term Investments (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 27, 2025
Due in one year or less, amortized cost	$ 162,055	$ 200,379
Due in one year or less, fair value	161,769	200,436
Due after one year through five years, amortized cost	74,530	56,390
Due after one year through five years, fair value	73,876	56,492
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Amortized Cost, Total	236,585	256,769
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, Fair Value, Total	$ 235,645	$ 256,928

Note 11 - Leases

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Lessee, Leases [Text Block]

11.

Leases

We lease certain of our facilities, equipment and vehicles under non-cancelable operating and finance leases. Leases with initial terms of 12 months or less are not recorded on the condensed consolidated balance sheet, but we recognize those lease payments in the condensed consolidated statements of operations on a straight-line basis over the lease term. Lease and non-lease components are included in the calculation of the ROU asset and lease liabilities.

Our leases have remaining lease terms of up to 31 years, some of which include one or more options to extend the lease for up to 25 years. Our lease terms include renewal terms when we are reasonably certain that we will exercise the renewal options. We sublease certain leased assets to third parties, mainly as a result of unused space in our facilities.

Supplemental balance sheet information related to leases was as follows:

(in thousands)	Classification	September 26, 2026			December 27, 2025
Assets
Operating lease assets	Operating lease right-of-use assets	$	26,913		$	29,271
Finance lease assets	Property, plant and equipment, net		32			68
Total lease assets		$	26,945		$	29,339
Liabilities
Current
Operating	Other accrued liabilities	$	3,795		$	3,100
Noncurrent
Operating	Long-term lease liabilities		30,033			31,693
Total lease liabilities		$	33,828		$	34,793

Weighted-average remaining lease term (years)
Operating leases			8.6			9.0

Weighted-average discount rate
Operating leases			6.5	%		6.5	%

The components of lease expense were as follows:

	Three Months Ended				Nine Months Ended
(in thousands)	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Operating leases	$	1,566	$	2,429	$	4,941	$	5,449
Variable lease expense		500		654		1,914		1,950
Short-term operating leases		8		18		24		47
Finance leases
Amortization of leased assets		14		10		39		51
Interest on lease liabilities		-		-		-		1
Net lease cost	$	2,088	$	3,111	$	6,918	$	7,498

Supplemental cash flow information related to leases was as follows:

	Nine Months Ended
(in thousands)	September 26, 2026		September 27, 2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	4,879	$	4,690
Financing cash flows from finance leases	$	-	$	7
Leased assets obtained in exchange for new operating lease liabilities	$	1,366	$	21,854

Future minimum lease payments on September 26, 2026, are as follows:

	Operating			Finance
(in thousands)	leases			leases		Total
2026	$	1,515		$	-	$	1,515
2027		5,631			-		5,631
2028		4,664			-		4,664
2029		4,762			-		4,762
2030		4,907			-		4,907
Thereafter		23,520			-		23,520
Total lease payments		44,999			-		44,999
Less: Interest		(11,171	)		-		(11,171	)
Present value of lease liabilities	$	33,828		$	-	$	33,828

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 26, 2026	Oct. 20, 2026
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 26, 2026
Document Transition Report	false
Entity File Number	001-04298
Entity Registrant Name	COHU, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-1934119
Entity Address, Address Line One	17087 Via Del Campo
Entity Address, City or Town	San Diego
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92127-1711
City Area Code	858
Local Phone Number	848-8100
Title of 12(b) Security	Common Stock, $1.00 par value
Trading Symbol	COHU
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		47,346,050
Entity Central Index Key	0000021535
Current Fiscal Year End Date	--12-26
Document Fiscal Year Focus	2026
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

9 Months Ended

Sep. 26, 2026

Sep. 27, 2025

Sep. 26, 2026

Sep. 27, 2025

Net sales

$ 172,956

$ 126,249

$ 447,077

$ 330,726

Cost and expenses:

Cost of sales

^[1]

94,237

70,985

242,863

186,036

Research and development

25,558

22,454

76,888

68,794

Selling, general and administrative

32,748

31,768

101,794

91,645

Amortization of purchased intangible assets

7,177

10,249

21,754

30,182

Restructuring charges

435

509

1,839

8,347

Costs and Expenses

160,155

135,965

445,138

385,004

Income (loss) from operations

12,801

(9,716)

1,939

(54,278)

Other (expense) income:

Interest expense

(1,813)

(110)

(5,054)

(434)

Interest income

3,854

1,335

11,564

4,334

Foreign transaction loss

(519)

(111)

(1,150)

(551)

Pension curtailment gain

787

2,317

Income (loss) before taxes

14,323

(7,815)

7,299

(48,612)

Income tax provision (benefit)

2,194

(3,714)

7,397

3,173

Net income (loss)

$ 12,129

$ (4,101)

$ (98)

$ (51,785)

Income (loss) per share:

Basic (in dollars per share)

$ 0.26

$ (0.09)

$ (0)

$ (1.11)

Diluted (in dollars per share)

$ 0.22

$ (0.09)

$ (0)

$ (1.11)

Weighted average shares used in computing income (loss) per share:

Basic (in shares)

47,410

46,748

47,245

46,685

Diluted (in shares)

54,366

46,748

47,245

46,685

[1]	Excludes amortization of purchased intangibles of $4,830 and $7,873 for the three months ended September 26, 2026, and September 27, 2025, respectively, and $14,677 and $23,171 for the nine months ended September 26, 2026, and September 27, 2025, respectively.

Note 7 - Derivative Financial Instruments - Foreign Currency Forward Contracts Outstanding (Details) - Sep. 26, 2026 - Not Designated as Hedging Instrument [Member] € in Thousands, ₩ in Thousands, ¥ in Thousands, SFr in Thousands, $ in Thousands, RM in Millions	USD ($)	CHF (SFr)	EUR (€)	MYR (RM)	JPY (¥)	KRW (₩)
Euro Foreign Exchange Forward [Member] \| Long [Member]
Contract amount	$ 54,250		€ 47,546
Euro Foreign Exchange Forward [Member] \| Short [Member]
Contract amount	57,768		€ 50,400
Swiss Franc Foreign Exchange Forward [Member] \| Long [Member]
Contract amount	21,820	SFr 18,004
Swiss Franc Foreign Exchange Forward [Member] \| Short [Member]
Contract amount	19,618	SFr 15,700
South Korean Won Forward Exchange Forward [Member] \| Long [Member]
Contract amount	1,330					₩ 1,808,335
Japanese Yen Foreign Exchange Forward [Member] \| Long [Member]
Contract amount	4,410				¥ 691,356
Malaysian Ringgit Foreign Exchange Forward [Member] \| Long [Member]
Contract amount	$ 6,566			RM 26.7

Note 1 - Summary of Significant Accounting Policies - Reported Share-based Compensation in Consolidated Financial Statements 2 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Share Based Compensation Expense	$ 4,625	$ 5,659	$ 17,494	$ 17,564
Location, Statement of Income, Balance [Axis]: us-gaap:CostOfGoodsAndServiceExcludingDepreciationDepletionAndAmortization
Share Based Compensation Expense	274	341	767	1,064
Location, Statement of Income, Balance [Axis]: us-gaap:ResearchAndDevelopmentExpense
Share Based Compensation Expense	1,094	1,356	3,135	4,089
Location, Statement of Income, Balance [Axis]: us-gaap:SellingGeneralAndAdministrativeExpense
Share Based Compensation Expense	$ 3,257	$ 3,962	$ 13,592	$ 12,411

Note 10 - Segment and Geographic Information - Summary of Current Segments (Details) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 26, 2026

Sep. 27, 2025

Sep. 26, 2026

Sep. 27, 2025

Net sales

$ 172,956

$ 126,249

$ 447,077

$ 330,726

Cost of sales

^[1]

94,237

70,985

242,863

186,036

Research and development

25,558

22,454

76,888

68,794

Amortization of purchased intangible assets

7,177

10,249

21,754

30,182

Share-based compensation

4,625

5,659

17,494

17,564

Income (loss) before taxes

14,323

(7,815)

7,299

(48,612)

Semiconductor Test & Inspection Segment [Member]

Net sales

172,956

126,249

447,077

330,726

Cost of sales

93,963

70,644

242,096

184,971

Research and development

24,464

21,098

73,753

64,705

Selling

13,892

13,274

43,121

39,719

General & administrative

15,599

14,532

45,081

39,516

Amortization of purchased intangible assets

7,177

10,249

21,754

30,182

Share-based compensation

4,625

5,659

17,494

17,564

Other segment items

^[2]

(1,087)

(1,392)

(3,521)

2,681

Income (loss) before taxes

$ 14,323

$ (7,815)

$ 7,299

$ (48,612)

[1]	Excludes amortization of purchased intangibles of $4,830 and $7,873 for the three months ended September 26, 2026, and September 27, 2025, respectively, and $14,677 and $23,171 for the nine months ended September 26, 2026, and September 27, 2025, respectively.
[2]	Other segment items include restructuring charges as well as miscellaneous non-operating items.

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Business Combination, Goodwill, and Intangible Assets Disclosure [Text Block]

2.	Business Acquisitions, Goodwill and Purchased Intangible Assets

Tignis, Inc.

On January 7, 2025, we completed the acquisition of Tignis, Inc. (“Tignis”), a provider of artificial intelligence (“AI”) process control and analytics-based monitoring software. This strategic acquisition is intended to enable us to expand our analytics offerings to the semiconductor process control market. Tignis’ PAICe Monitor and PAICe Maker solutions leverage the insights of physical phenomena with innovative AI, machine learning and data science to deliver advanced predictive and prescriptive automation solutions for semiconductor manufacturing. Tignis is also expected to deepen Cohu’s expertise in data science while adding advanced analytics to our DI-Core software. The acquisition of Tignis is a debt free transaction and was subject to a working capital adjustment which we finalized in the third quarter of fiscal 2025. We made a cash payment totaling approximately $34.9 million, net of cash received, for Tignis which was paid out of cash on hand.

In addition to the initial consideration paid, the Tignis shareholders had the right to receive an additional $5.0 million of contingent consideration subject to Tignis achieving certain sales and expense targets through December 2025. The contingent consideration payable was classified as Level 3 in the fair value hierarchy. See Note 5 “Financial Instruments Measured at Fair Value” for additional information on the three-tier fair value hierarchy. Contingent consideration is recorded in our condensed consolidated balance sheets in other accrued liabilities. Adjustments to the fair value of contingent consideration are reflected in selling, general, and administrative expense in our condensed consolidated statements of operations. The initial fair value of the contingent consideration recognized at acquisition date was $1.7 million. In the first quarter of fiscal 2025, we updated the fair value of contingent consideration to zero based on management’s current estimates at that date which differed from those used as of January 7, 2025. The sales and expense targets were not met in fiscal 2025 and no additional payment was owed to Tignis’ shareholders.

Including cash paid, the impact of our working capital adjustment and the fair value of the contingent consideration, the purchase price for Tignis is $36.6 million. During the nine months ended September 27, 2025, we incurred acquisition-related costs totaling approximately $0.4 million, which were expensed as selling, general and administrative costs. Costs incurred during the three months ended September 27, 2025, were not significant.

The acquisition of Tignis has been accounted for in conformity with ASC Topic 805, Business Combinations (“ASC 805”). The acquired assets and liabilities of Tignis were recorded at their respective fair values including an amount for goodwill representing the difference between the consideration paid and the fair value of the identifiable net assets. The purchase price allocation was finalized during the third quarter of 2025. The table below summarizes the assets acquired and liabilities assumed as of January 7, 2025 (in thousands):

Current assets, including cash received	$	293
Property, plant and equipment		19
Other assets		56
Intangible assets		2,900
Goodwill		33,688
Total assets acquired		36,956
Liabilities assumed		(349	)
Net assets acquired	$	36,607

The allocation of the intangible assets subject to amortization is as follows (in thousands):

	Estimated Fair Value		Weighted Average Useful Life (years)
Developed technology	$	2,300		3.0
Customer relationships		500		6.0
Trademarks and trade names		100		4.0
Total intangible assets	$	2,900

Acquired intangible assets reported above are being amortized using the straight-line method over their estimated useful lives which approximates the pattern of how the economic benefit is expected to be used. While high customer retention rates are common in the semiconductor capital equipment industry, amounts allocated to customer relationships are being amortized on an accelerated basis over their estimated useful lives due to the early-stage nature of Tignis’ business and historical customer turnover.

The value assigned to developed technology was determined by using the relief from royalty method under the income approach, which included assumptions related to revenue growth rates, royalty rates, and discount rates. Developed technology, which comprises products that have reached technological feasibility, includes the products in Tignis’ product line. The revenue estimates used to value the developed technology were based on estimates of relevant market sizes and growth factors, expected trends in technology and the nature and expected timing of new product introductions by Tignis and competitors. The estimated after-tax cash flows were based on a hypothetical royalty rate applied to the revenues for the developed technology. The discount rate utilized to discount the net cash flows of the developed technology to present value was based on the risk associated with the respective cash flows taking into consideration the perceived risk of the technology relative to the other acquired assets, the weighted average cost of capital, the internal rate of return, and the weighted average return on assets.

The value assigned to customer relationships was determined by using the multi-period excess earnings method under the income approach. The estimated cash flow was based on revenues from the existing customers net of operating expenses and net of contributory asset charges. The discount rate utilized to discount the net cash flows of the customer relationships to present value was based on the respective cash flows taking into consideration the perceived risks.

The earnout agreement was measured at fair value in accordance with the guidance provided by ASC Topic 820, Fair Value Measurement (“ASC 820”). ASC 820 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required to be recorded at their fair values, we consider the principal or most advantageous market in which we would transact and consider assumptions that market participants would use when pricing the assets or liabilities, such as inherent risk, transfer restrictions, and risk of nonperformance.

Tignis’ results of operations have been included starting January 7, 2025. The impact of Tignis on our condensed consolidated statements of operations and comprehensive income (loss) was not material.

Goodwill and Intangible Assets

Changes in the carrying value of goodwill during the year ended December 27, 2025, and the nine-month period ended September 26, 2026, were as follows (in thousands):

	Goodwill
Balance December 28, 2024	$	234,639
Additions		33,688
Impact of currency exchange		14,700
Balance, December 27, 2025		283,027
Impact of currency exchange		(4,306	)
Balance, September 26, 2026	$	278,721

Purchased intangible assets subject to amortization are as follows (in thousands):

	September 26, 2026						December 27, 2025
					Remaining
					Weighted
	Gross				Average		Gross
	Carrying		Accum.		Amort.		Carrying		Accum.
	Amount		Amort.		Period (in years)		Amount		Amort.
Developed technology	$	238,081	$	211,708		3.5	$	241,038	$	199,776
Customer relationships		74,941		49,091		4.8		75,677		44,210
Trade names		21,933		17,150		4.4		22,366		15,845
Covenant not-to-compete		224		217		0.3		225		203
Total intangible assets	$	335,179	$	278,166			$	339,306	$	260,034

Changes in the carrying values of purchased intangible assets presented above are a result of the impact of fluctuations in currency exchange rates.

Amortization expense related to intangible assets was approximately $7.2 million in the third quarter of fiscal 2026 and $21.8 million in the nine months of fiscal 2026. Amortization expense related to intangible assets was approximately $10.2 million in the third quarter of fiscal 2025 and $30.2 million in the nine months of fiscal 2025.

Note 1 - Summary of Significant Accounting Policies - Significant Customer Concentration Information (Details) - Customer Concentration Risk [Member] - Revenue Benchmark [Member]	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 27, 2025
Customers individually representing 10% or more of net sales	1	1	1
One Customer [Member]
Percentage of net sales	15.00%	34.00%	10.00%

- Definition

For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.

+ References + Details

Note 3 - Borrowings and Credit Agreements (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Schedule of Debt [Table Text Block]

	September 26,			December 27,
	2026			2025
Convertible notes	$	287,500		$	287,500
Revolving Credit Facility		15,318			9,360
Construction loan-Cohu GmbH		5,278			6,252
Bank Term Loans-Kita		1,390			1,530
Lines of Credit		318			447
Total debt		309,804			305,089
Less: financing fees and discount		(7,743	)		(9,012	)
Less: current portion		(16,849	)		(11,051	)
Total long-term debt	$	285,212		$	285,026

Significant Accounting Policies (Policies)

9 Months Ended

Sep. 26, 2026

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation

Our fiscal years are based on a 52- or 53-week period ending on the last Saturday in December. The condensed consolidated balance sheet at December 27, 2025, has been derived from our audited financial statements at that date. The interim condensed consolidated financial statements as of September 26, 2026, (also referred to as “the third quarter of fiscal 2026” and “the first nine months of fiscal 2026”) and September 27, 2025, (also referred to as “the third quarter of fiscal 2025” and “the first nine months of fiscal 2025”) are unaudited. However, in management’s opinion, these financial statements reflect all adjustments (consisting only of normal, recurring items) necessary to provide a fair presentation of our financial position, results of operations and cash flows for the periods presented. Both the three- and nine-month periods ended September 26, 2026, and September 27, 2025, were comprised of 13 and 39 weeks, respectively.

Our interim results are not necessarily indicative of the results that should be expected for the full year. The condensed consolidated financial statements presented herein reflect estimates and assumptions made by management at September 26, 2026, and for the three- and nine-month periods ended September 26, 2026. For a better understanding of Cohu, Inc. and our financial statements, we recommend reading these interim condensed consolidated financial statements in conjunction with our audited financial statements for the year ended December 27, 2025, which are included in our 2025 Annual Report on Form 10-K, filed with the U.S. Securities and Exchange Commission (“SEC”). In the following notes to our interim condensed consolidated financial statements, Cohu, Inc., is referred to as “Cohu”, the “Company”, “we”, “our” and “us”.

All significant intercompany transactions and balances have been eliminated in consolidation.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of Credit Risk

Financial instruments that potentially subject us to significant credit risk consist principally of cash equivalents, short-term investments and trade accounts receivable. We invest in a variety of financial instruments and, by policy, limit the amount of credit exposure with any one issuer.

Our trade accounts receivable are presented net of an allowance for credit losses, which is determined in accordance with the guidance provided by Accounting Standards Codification (“ASC”) Topic 326, Financial Instruments-Credit Losses (“ASC 326”). At September 26, 2026, and December 27, 2025, our allowance for credit losses was $0.5 million and $0.1 million, respectively. Our customers include semiconductor manufacturers and semiconductor test subcontractors throughout many areas of the world. While we believe that our allowance for credit losses is adequate and represents our best estimate at September 26, 2026, we will continue to monitor customer liquidity and other economic conditions, which may result in changes to our estimates regarding expected credit losses.

Inventory, Policy [Policy Text Block]

Inventories

Inventories are stated at the lower of cost, determined on a first-in, first-out basis, or net realizable value. Cost includes labor, material and overhead costs. Determining the net realizable value of inventories involves numerous estimates and judgments including projecting average selling prices and sales volumes for future periods. As a result of these analyses, we record a charge to cost of sales in advance of the period when the inventory is sold when estimated market values are below our costs.

Inventories by category were as follows (in thousands):

	September 26,		December 27,
	2026		2025
Raw materials and purchased parts	$	93,850	$	84,797
Work in process		30,979		23,388
Finished goods		24,220		20,821
Total inventories	$	149,049	$	129,006

Property, Plant, and Equipment [Policy Text Block]

Property, Plant and Equipment

Depreciation and amortization of property, plant and equipment, both owned and under financing lease, is calculated principally on the straight‑line method based on estimated useful lives of thirty to forty years for buildings, five to fifteen years for building improvements, three to ten years for machinery, equipment and software, and the lease life for financing leases. Land is not depreciated. Property, plant and equipment, at cost, consisted of the following (in thousands):

	September 26,			December 27,
	2026			2025
Land and land improvements	$	11,946		$	12,364
Buildings and building improvements		48,713			49,469
Machinery and equipment		107,593			103,273
		168,252			165,106
Less accumulated depreciation and amortization		(92,940	)		(88,119	)
Property, plant and equipment, net	$	75,312		$	76,987

Software, Internal-Use [Policy Text Block]

Cloud-based Enterprise Resource Planning Implementation Costs

We have capitalized certain costs associated with the implementation of our cloud-based Enterprise Resource Planning (“ERP”) system in accordance with ASC Topic 350, Intangibles—Goodwill and Other (“ASC 350”). Capitalized costs include only external direct costs of materials and services consumed in developing the system and interest costs incurred, when material, while developing the system.

Total unamortized capitalized cloud computing implementation costs totaled $4.9 million and $7.0 million at September 26, 2026, and December 27, 2025, respectively. These amounts are recorded in other current assets and other assets in our condensed consolidated balance sheets. Implementation costs are amortized using the straight-line method over seven years and we recorded amortization expense of $0.7 million and $2.2 million during the three and nine months ended September 26, 2026, respectively, and amortization expense of $0.7 million and $2.1 million during the three and nine months ended September 27, 2025, respectively.

Segment Reporting, Policy [Policy Text Block]

Segment Information

We apply the provisions of ASC Topic 280, Segment Reporting (“ASC 280”), which sets forth a management approach to segment reporting and establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products, major customers and the geographies in which the entity holds material assets and reports revenue. An operating segment is defined as a component that engages in business activities whose operating results are reviewed by the Chief Operating Decision Maker (“CODM”) and for which discrete financial information is available. We have determined that our three identified operating segments are: Test Handler (“TH”), Semiconductor Tester (“ST”) and Interface Solutions (“IS”). Our TH, ST and IS operating segments qualify for aggregation under ASC 280 due to similarities in their customers, their economic characteristics, and the nature of products and services provided. As a result, we report in one segment, Semiconductor Test and Inspection Equipment (“Semiconductor Test & Inspection”).

Goodwill and Intangible Assets, Policy [Policy Text Block]

Goodwill, Intangible Assets and Other Long-Lived Assets

We evaluate goodwill for impairment annually and whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Goodwill impairment testing is performed at the reporting unit level by comparing the estimated fair value of the reporting unit to its carrying value, including goodwill. If the carrying value exceeds fair value, an impairment charge is recognized for the amount by which the carrying value exceeds the fair value, limited to the carrying amount of goodwill.

We estimate the fair values of our reporting units using a weighting of the income and market approaches. Under the income approach, we use a discounted cash flow methodology, which requires significant judgment and estimates related to, among other things, forecasted revenues, gross profit margins, operating income margins, working capital cash flows, perpetual growth rates, and long‑term discount rates. The market approach utilizes the guideline public company method, under which valuation multiples derived from comparable publicly traded companies with similar operating and investment characteristics are applied to the reporting unit’s operating performance metrics. The indicated values derived from the income and market approaches are equally weighted to determine the estimated fair value of each reporting unit.

Forecasts of future cash flows are based on management’s best estimates of future net sales and operating expenses, taking into account customer forecasts, industry trade organization data, and general economic and market conditions. Fair value measurements are inherently subjective and sensitive to changes in assumptions. Adverse changes in forecasted results, discount rates, long‑term growth assumptions, macroeconomic conditions, customer demand, competitive dynamics, or other factors could result in a reduction in the estimated fair value of one or more reporting units.

We performed our annual goodwill impairment test as of October 1, 2025, and determined that the estimated fair values of our reporting units exceeded their respective carrying values. As disclosed in our Annual Report on Form 10-K for fiscal 2025, our IS reporting unit had less excess fair value over carrying value relative to our other reporting units as of the annual assessment date. Goodwill associated with the IS reporting unit represented approximately 39% of total goodwill as of the annual assessment date. Based on our analysis, including all relevant qualitative and quantitative factors, we concluded that no impairment existed as of the annual assessment date.

Additionally, goodwill is required to be evaluated for impairment between annual testing dates if indicators of impairment arise. As of September 26, 2026, we determined that no such triggering events had occurred. If circumstances change and an interim impairment assessment is required, it could result in a non‑cash impairment charge, which could be material and would adversely affect our results of operations and financial condition.

Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets might not be recoverable. Conditions that would necessitate an impairment assessment include a significant decline in the observable market value of an asset, a significant change in the extent or manner in which an asset is used, or any other significant adverse change that would indicate that the carrying amount of an asset or group of assets may not be recoverable. For long-lived assets, impairment losses are only recorded if the asset’s carrying amount is not recoverable through its undiscounted future cash flows. We measure the impairment loss based on the difference between the carrying amount and estimated fair value.

During the first nine months of fiscal 2026 and 2025, no events or conditions occurred suggesting an impairment in our long-lived assets.

Standard Product Warranty, Policy [Policy Text Block]

Product Warranty

Product warranty costs are accrued in the period sales are recognized. Our products are generally sold with standard warranty periods, which differ by product, ranging from 12 to 36 months. Parts and labor are typically covered under the terms of the warranty agreement. Our warranty expense accruals are based on historical and estimated costs by product and configuration. From time to time, we offer customers extended warranties beyond the standard warranty period. In those situations, the revenue relating to the extended warranty is deferred at its estimated relative standalone selling price and recognized on a straight-line basis over the extended warranty period. Costs associated with our extended warranty contracts are expensed as incurred.

Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Policy Text Block]

Restructuring Costs

We record restructuring activities including costs for one-time termination benefits in accordance with ASC Topic 420, Exit or Disposal Cost Obligations (“ASC 420”). The timing of recognition for severance costs accounted for under ASC 420 depends on whether employees are required to render service until they are terminated in order to receive the termination benefits. If employees are required to render service until they are terminated in order to receive the termination benefits, a liability is recognized ratably over the future service period. Otherwise, a liability is recognized when management has committed to a restructuring plan and has communicated those actions to employees. Employee termination benefits covered by existing benefit arrangements are recorded in accordance with ASC Topic 712, Nonretirement Postemployment Benefits. These costs are recognized when management has committed to a restructuring plan and the severance costs are probable and estimable. See Note 4, “Restructuring Charges” for additional information.

Debt, Policy [Policy Text Block]

Debt Issuance Costs

We defer costs related to the issuance of debt. Debt issuance costs directly related to our Convertible Notes (the “Notes”) are presented within noncurrent liabilities as a reduction of long-term debt in our consolidated balance sheets. The amortization of such costs is recognized as interest expense using the effective interest method over the term of the respective debt issue. Amortization related to deferred debt issuance costs and original discount costs was $0.4 million and $1.3 million for the three and nine months ended September 26, 2026, respectively.

Foreign Currency Transactions and Translations Policy [Policy Text Block]

Foreign Remeasurement and Currency Translation

Assets and liabilities of our wholly owned foreign subsidiaries that use the U.S. Dollar as their functional currency are re-measured using exchange rates in effect at the end of the period, except for nonmonetary assets, such as inventories and property, plant and equipment, which are re-measured using historical exchange rates. Revenues and costs are re-measured using average exchange rates for the period, except for costs related to those balance sheet items that are re-measured using historical exchange rates. Gains and losses on foreign currency transactions are recognized as incurred. During the three and nine months ended September 26, 2026, we recognized foreign exchange losses, net of the impact of foreign exchange derivative contracts, of $0.5 million and $1.2 million, respectively. During the three and nine months ended September 27, 2025, we recognized foreign exchange losses, net of the impact of foreign exchange derivative contracts, of $0.1 million and $0.6 million, respectively.

Certain of our foreign subsidiaries have designated the local currency as their functional currency and, as a result, their assets and liabilities are translated at the rate of exchange at the balance sheet date, while revenue and expenses are translated using the average exchange rate for the period. Cumulative foreign currency translation adjustments resulting from the translation of the financial statements are included as a separate component of stockholders’ equity.

Derivatives, Policy [Policy Text Block]

Foreign Exchange Derivative Contracts

We operate and sell our products in various global markets. As a result, we are exposed to changes in foreign currency exchange rates. To minimize foreign exchange volatility, we enter into foreign currency forward contracts with a financial institution to hedge against future movements in foreign exchange rates. We do not use derivative financial instruments for speculative or trading purposes. The accounting for changes in the fair value of our derivatives depends on the intended use of the derivative and whether we have elected to designate a derivative as a hedging relationship and apply hedge accounting. All derivative instruments are recognized at fair value on our condensed consolidated balance sheets and all changes in fair value are recognized in net earnings or in the condensed consolidated statements of stockholders’ equity through accumulated other comprehensive loss (AOCL).

For contracts that qualify for hedge accounting treatment, the hedge contracts must be effective at reducing the risk associated with the exposure being hedged and must be designated as a hedge at the inception of the contract. Hedge effectiveness is assessed periodically. For accounting purposes, certain of our foreign currency forward contracts are not designated as hedging instruments and, accordingly, we record the fair value of these contracts as of the end of our reporting period in our condensed consolidated balance sheets with changes in fair value recorded within foreign transaction gain (loss) in our condensed consolidated statements of operations for both realized and unrealized gains and losses.

See Note 7, “Derivative Financial Instruments” for additional information.

Share-Based Payment Arrangement [Policy Text Block]

Share-Based Compensation

We measure and recognize all share-based compensation under the fair value method. Reported share-based compensation is classified in our condensed consolidated financial statements, as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 26,		September 27,		September 26,		September 27,
	2026		2025		2026		2025
Cost of sales	$	274	$	341	$	767	$	1,064
Research and development		1,094		1,356		3,135		4,089
Selling, general and administrative		3,257		3,962		13,592		12,411
Total share-based compensation		4,625		5,659		17,494		17,564
Income tax effect		5		98		48		(293	)
Total share-based compensation, net	$	4,630	$	5,757	$	17,542	$	17,271

Earnings Per Share, Policy [Policy Text Block]

Income (Loss) Per Share

Basic income (loss) per common share is computed by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. Diluted income (loss) per share includes the dilutive effect of common shares potentially issuable upon the exercise of stock options, vesting of outstanding restricted stock and performance stock units and issuance of stock under our employee stock purchase plan using the treasury stock method. In loss periods, potentially dilutive securities are excluded from the per share computations due to their anti-dilutive effect. For purposes of computing diluted income (loss) per share, certain restricted and performance stock units and stock options with exercise prices that exceed the average fair market value of our common stock for the period are excluded. The dilutive effect of the Notes is calculated under the if-converted method. Shares issuable upon conversion of the Notes are excluded from diluted income (loss) per common share in any quarter when the weighted average fair market value of our common stock is below the conversion price. In periods of year-to-date net income, diluted earnings per share reflects the effect of potentially dilutive securities to the extent dilutive. In periods of year-to-date net loss, potentially dilutive securities are excluded because their effect would be anti-dilutive. The number of incremental common shares included in year-to-date diluted earnings per share reflects the weighted-average dilutive effect determined for the interim periods included in the year-to-date period.

For the three months ended September 26, 2026, potentially dilutive securities were included in the computation of diluted income per share to the extent their effect was dilutive. For the nine months ended September 26, 2026, potentially dilutive securities were excluded from the computation of diluted loss per share because their effect would have been anti-dilutive. For the nine months ended September 26, 2026, such securities primarily consisted of shares issuable upon conversion of the Notes, which totaled approximately 3.5 million shares, while the effect of employee equity awards for the periods was not material. For the three and nine months ended September 27, 2025, potentially dilutive securities were excluded from the computation of diluted loss per share because their effect would have been anti-dilutive. For the three and nine months ended September 27, 2025, employee equity awards to issue approximately 488,000 and 588,000 shares of common stock, respectively, were excluded from the computation. All shares repurchased and held as treasury stock are reflected as a reduction to our basic weighted-average shares outstanding based on the trade date of the share repurchase.

The following table reconciles the denominators used in computing basic and diluted income (loss) per share (in thousands):

	Three Months Ended				Nine Months Ended
	September 26,		September 27,		September 26,		September 27,
	2026		2025		2026		2025
Weighted average common shares		47,410		46,748		47,245		46,685
Effect of dilutive securities		6,956		-		-		-
		54,366		46,748		47,245		46,685

Lessee, Leases [Policy Text Block]

Leases

We determine if a contract contains a lease at inception. Operating leases are included in operating lease right of use (“ROU”) assets, current other accrued liabilities, and long-term lease liabilities on our condensed consolidated balance sheets. Finance leases are included in property, plant and equipment, other current accrued liabilities, and long-term lease liabilities on our condensed consolidated balance sheets.

Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at January 1, 2019, the adoption date of ASU 2016-02, Leases (Topic 842), or the commencement date for leases entered into after the adoption date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rates for the remaining lease terms based on the information available at the adoption date or commencement date in determining the present value of future payments.

The operating lease ROU asset also includes any lease payments made, lease incentives, favorable and unfavorable lease terms recognized in business acquisitions and excludes initial direct costs incurred and variable lease payments. Variable lease payments include estimated payments that are subject to reconciliations throughout the lease term, increases or decreases in the contractual rent payments, as a result of changes in indices or interest rates and tax payments that are based on prevailing rates. Our lease terms may include renewal options to extend the lease when it is reasonably certain that we will exercise those options. In addition, we include purchase option amounts in our calculations when it is reasonably certain that we will exercise those options. Rent expense for minimum payments under operating leases is recognized on a straight-line basis over the term.

Leases with an initial term of 12 months or less are not recorded on the consolidated balance sheet but recognized in our consolidated statements of operations on a straight-line basis over the lease term. We account for lease and non-lease components as a single lease component and include both in our calculation of the ROU assets and lease liabilities.

We sublease certain leased assets to third parties, mainly as a result of unused space in our facilities. None of our subleases contain extension options. Variable lease payments in our subleases include tax payments that are based on prevailing rates. We account for lease and non-lease components as a single lease component.

Revenue [Policy Text Block]

Revenue Recognition

Our net sales are derived from the sale of products and services and are adjusted for estimated returns and allowances, which historically have been insignificant. We recognize revenue when the obligations under the terms of a contract with our customers are satisfied; generally, this occurs with the transfer of control of our systems and non-system products or the completion of services. In circumstances where control is not transferred until destination or acceptance, we defer revenue recognition until such events occur.

Revenue for established products that have previously satisfied a customer’s acceptance requirements is generally recognized upon shipment. In cases where a prior history of customer acceptance cannot be demonstrated and in the case of new products, revenue and cost of sales are deferred until customer acceptance has been received. Our post-shipment obligations typically include standard warranties. Service revenue is recognized over time as we transfer control to our customer for the related contract or upon completion of the services if they are short-term in nature. Spares, contactor and kit revenue is generally recognized upon shipment.

Certain of our equipment sales have multiple performance obligations that may occur at different points in time or over different periods of time. For arrangements containing multiple performance obligations, the revenue relating to the undelivered performance obligation is deferred using the relative standalone selling price method utilizing estimated sales prices until satisfaction of the deferred performance obligation.

Unsatisfied performance obligations primarily represent contracts for products with future delivery dates. At September 26, 2026, we had $4.6 million of revenue expected to be recognized in the future related to performance obligations that were unsatisfied (or partially unsatisfied) for contracts with original expected durations of over one year. As allowed under ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), we have opted to not disclose unsatisfied performance obligations for contracts with original expected durations of less than one year.

We generally sell our equipment with a product warranty. The product warranty provides assurance to customers that delivered products are as specified in the contract (an “assurance-type warranty”). Therefore, we account for such product warranties under ASC Topic 460, Guarantees (“ASC 460”), and not as a separate performance obligation.

The transaction price reflects our expectations about the consideration we will be entitled to receive from the customer and may include fixed or variable amounts. Fixed consideration primarily includes sales to customers in which the amount of consideration is known as of the end of the reporting period. Variable consideration includes sales in which the amount of consideration that we will receive is unknown as of the end of a reporting period. Such consideration primarily includes sales made to certain customers with cumulative tier volume discounts offered. Variable consideration arrangements are rare; however, when they occur, we estimate variable consideration as the expected value to which we expect to be entitled. Included in the transaction price estimate are amounts in which it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. Variable consideration that does not meet revenue recognition criteria is deferred.

For contracts that are less than one year in duration, we have elected to use the practical expedient available in ASC 606 to expense cost to obtain contracts as they are incurred because they would be amortized over less than one year.

Accounts receivable represents our unconditional right to receive consideration from our customer. Payment terms do not exceed one year from the invoice date and therefore do not include a significant financing component. To date, there have been no material impairment losses on accounts receivable. There were no material contract assets or contract liabilities recorded on our condensed consolidated balance sheet in any of the periods presented.

On shipments where sales are not recognized, gross profit is recorded as deferred profit in our condensed consolidated balance sheet, representing the difference between the receivable recorded and the inventory shipped. In certain instances where customer payments are received prior to product shipment, the customer’s payments are recorded as customer advances. At September 26, 2026, we had deferred revenue totaling approximately $14.4 million, current deferred profit of $9.5 million and deferred profit expected to be recognized after one year included in noncurrent other accrued liabilities of $3.3 million. At December 27, 2025, we had deferred revenue totaling approximately $15.3 million, current deferred profit of $8.6 million and deferred profit expected to be recognized after one year included in noncurrent other accrued liabilities of $3.7 million.

Net sales by type are as follows (in thousands):

	Three Months Ended				Nine Months Ended
Disaggregated Net Sales	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Systems	$	90,694	$	56,245	$	210,796	$	131,530
Non-systems		82,262		70,004		236,281		199,196
Total net sales	$	172,956	$	126,249	$	447,077	$	330,726

Revenue by geographic area based upon product shipment destination was (in thousands):

	Three Months Ended				Nine Months Ended
Disaggregated Net Sales	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
China	$	46,109	$	14,162	$	77,233	$	45,261
Malaysia		26,842		12,397		74,228		41,406
Taiwan		19,613		23,369		54,339		52,237
Philippines		18,680		20,416		53,170		49,405
Rest of the World		61,712		55,905		188,107		142,417
Total net sales	$	172,956	$	126,249	$	447,077	$	330,726

A small number of customers historically have been responsible for a significant portion of our net sales. Significant customer concentration information is as follows:

Three Months Ended

Nine Months Ended

September 26,

September 27,

September 26,

September 27,

2026

2025

2026

2025

Customers individually representing 10% or more of net sales

one

three

one

Percentage of net sales

15%

34%

10%

No single customer represented more than 10% of consolidated net sales.

Comprehensive Income, Policy [Policy Text Block]

Accumulated Other Comprehensive Loss

Our accumulated other comprehensive loss balance totaled approximately $40.7 million and $32.5 million at September 26, 2026 and December 27, 2025, respectively, and was attributed to all non-owner changes in stockholders’ equity and consists of, on an after-tax basis where applicable, foreign currency adjustments resulting from the translation of certain of our subsidiary accounts where the functional currency is not the U.S. Dollar, unrealized loss on investments and adjustments related to postretirement benefits. Reclassification adjustments from accumulated other comprehensive loss during the first nine months of fiscal 2026 and 2025 were not significant.

Pension and Other Postretirement Plans, Policy [Policy Text Block]

Retiree Medical Benefits

We provide post-retirement health benefits to certain retired executives, one director (who is a former executive) and their eligible dependents under a noncontributory plan. These benefits are no longer offered to any other retired Cohu employees. The net periodic benefit cost incurred during the first nine months of fiscal 2026 and 2025 was not significant.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

Recently Issued Accounting Pronouncements

In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. The FASB subsequently issued ASU 2025-01, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, to clarify the effective date of ASU 2024-03. The guidance is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact of adopting the new standard; however, we do not expect it to have a material impact on Cohu’s financial statements other than enhanced disclosures.

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 26, 2026

Sep. 27, 2025

Sep. 26, 2026

Sep. 27, 2025

Cost, Depreciation, Amortization and Depletion

$ 4,830

$ 7,873

$ 14,677

$ 23,171

Cost of sales

^[1]

$ 94,237

$ 70,985

$ 242,863

$ 186,036

[1]	Excludes amortization of purchased intangibles of $4,830 and $7,873 for the three months ended September 26, 2026, and September 27, 2025, respectively, and $14,677 and $23,171 for the nine months ended September 26, 2026, and September 27, 2025, respectively.

Note 1 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Significant Accounting Policies [Text Block]

1.	Summary of Significant Accounting Policies

Basis of Presentation

All significant intercompany transactions and balances have been eliminated in consolidation.

Concentration of Credit Risk

Inventories

Inventories by category were as follows (in thousands):

	September 26,		December 27,
	2026		2025
Raw materials and purchased parts	$	93,850	$	84,797
Work in process		30,979		23,388
Finished goods		24,220		20,821
Total inventories	$	149,049	$	129,006

Property, Plant and Equipment

	September 26,			December 27,
	2026			2025
Land and land improvements	$	11,946		$	12,364
Buildings and building improvements		48,713			49,469
Machinery and equipment		107,593			103,273
		168,252			165,106
Less accumulated depreciation and amortization		(92,940	)		(88,119	)
Property, plant and equipment, net	$	75,312		$	76,987

Cloud-based Enterprise Resource Planning Implementation Costs

Segment Information

Goodwill, Intangible Assets and Other Long-Lived Assets

During the first nine months of fiscal 2026 and 2025, no events or conditions occurred suggesting an impairment in our long-lived assets.

Product Warranty

Restructuring Costs

Debt Issuance Costs

Foreign Remeasurement and Currency Translation

Foreign Exchange Derivative Contracts

See Note 7, “Derivative Financial Instruments” for additional information.

Share-Based Compensation

	Three Months Ended				Nine Months Ended
	September 26,		September 27,		September 26,		September 27,
	2026		2025		2026		2025
Cost of sales	$	274	$	341	$	767	$	1,064
Research and development		1,094		1,356		3,135		4,089
Selling, general and administrative		3,257		3,962		13,592		12,411
Total share-based compensation		4,625		5,659		17,494		17,564
Income tax effect		5		98		48		(293	)
Total share-based compensation, net	$	4,630	$	5,757	$	17,542	$	17,271

Income (Loss) Per Share

The following table reconciles the denominators used in computing basic and diluted income (loss) per share (in thousands):

	Three Months Ended				Nine Months Ended
	September 26,		September 27,		September 26,		September 27,
	2026		2025		2026		2025
Weighted average common shares		47,410		46,748		47,245		46,685
Effect of dilutive securities		6,956		-		-		-
		54,366		46,748		47,245		46,685

Leases

Revenue Recognition

Net sales by type are as follows (in thousands):

	Three Months Ended				Nine Months Ended
Disaggregated Net Sales	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Systems	$	90,694	$	56,245	$	210,796	$	131,530
Non-systems		82,262		70,004		236,281		199,196
Total net sales	$	172,956	$	126,249	$	447,077	$	330,726

Revenue by geographic area based upon product shipment destination was (in thousands):

	Three Months Ended				Nine Months Ended
Disaggregated Net Sales	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
China	$	46,109	$	14,162	$	77,233	$	45,261
Malaysia		26,842		12,397		74,228		41,406
Taiwan		19,613		23,369		54,339		52,237
Philippines		18,680		20,416		53,170		49,405
Rest of the World		61,712		55,905		188,107		142,417
Total net sales	$	172,956	$	126,249	$	447,077	$	330,726

A small number of customers historically have been responsible for a significant portion of our net sales. Significant customer concentration information is as follows:

Three Months Ended

Nine Months Ended

September 26,

September 27,

September 26,

September 27,

2026

2025

2026

2025

Customers individually representing 10% or more of net sales

one

three

one

Percentage of net sales

15%

34%

10%

No single customer represented more than 10% of consolidated net sales.

Accumulated Other Comprehensive Loss

Retiree Medical Benefits

Recent Accounting Pronouncements

Recently Issued Accounting Pronouncements

Note 11 - Leases - Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Operating leases	$ 1,566	$ 2,429	$ 4,941	$ 5,449
Variable lease expense	500	654	1,914	1,950
Short-term operating leases	8	18	24	47
Amortization of leased assets	14	10	39	51
Interest on lease liabilities	0	0	0	1
Net lease cost	$ 2,088	$ 3,111	$ 6,918	$ 7,498

Note 6 - Employee Stock Benefit Plans

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

6.	Employee Stock Benefit Plans

On May 15, 2026, our stockholders approved the Cohu, Inc. 2026 Equity Incentive Plan (“2026 Plan”). The 2026 Plan replaced the Cohu, Inc. 2005 Equity Incentive Plan (“2005 Plan”), under which no further awards may be granted. Outstanding awards under the 2005 Plan remain in effect under their original terms, and any shares that return to the share reserve through forfeiture, expiration, or cash settlement become available for issuance under the 2026 Plan. The initial number of common shares that are reserved for issuance pursuant to equity awards granted under the 2026 Plan shall not exceed 3.4 million plus any Returning Shares (as defined in the 2026 Plan). On May 15, 2026, our stockholders also approved an amendment to our 1997 Employee Stock Purchase Plan (“ESPP”), which increased the number of ESPP shares that may be issued by 600,000.

Our 2026 Plan and our ESPP are broad-based, long-term retention programs intended to attract, motivate, and retain talented employees as well as align stockholder and employee interests. Awards that may be granted under the 2026 Plan include, but are not limited to, non-qualified and incentive stock options, restricted stock units, and performance stock units. We settle employee stock option exercises, employee stock purchase plan purchases, and the vesting of restricted stock units and performance stock units with newly issued common shares. On September 26, 2026, there were 3.4 million shares available for future equity grants under the 2026 Plan and 0.9 million shares available for purchase under the ESPP.

Stock Options

Stock options may be granted to employees, consultants and non-employee directors to purchase a fixed number of shares of our common stock. The exercise prices of options granted are at least equal to the fair market value of our common stock on the dates of grant and options vest and become exercisable in annual increments that range from one to four years from the date of grant. Stock options granted under the 2026 Plan have a maximum contractual term of ten years. In the first nine months of fiscal 2026, we did not grant any stock options and as of September 26, 2026, no stock options were outstanding.

Restricted Stock Units

We grant restricted stock units (“RSUs”) to certain employees, consultants and directors. RSUs vest in annual increments that range from one to four years from the date of grant. Prior to vesting, RSUs do not have dividend equivalent rights, do not have voting rights and the shares underlying the RSUs are not considered issued and outstanding. Shares of our common stock or treasury shares will be issued on the date the RSUs vest net of the minimum statutory tax withholding requirements to be paid by us on behalf of our employees. As a result, the actual number of shares issued will be fewer than the number of RSUs outstanding on September 26, 2026.

In the first nine months of fiscal 2026, we awarded 561,348 RSUs and issued 597,633 shares of our common stock on vesting of previously granted awards and 120,255 RSUs were forfeited. On September 26, 2026, we had 1,183,608 RSUs outstanding with an aggregate intrinsic value of approximately $79.3 million and the weighted average remaining vesting period was approximately 1.1 years.

Performance Stock Units

We grant performance stock units (“PSUs”) to certain senior executives as a part of our long-term equity compensation program. The number of shares of common stock that will ultimately be issued to settle PSUs granted ranges from 0% to 200% of the number granted and is determined based on certain performance criteria over a three-year measurement period. The performance criteria for the PSUs are based on a combination of our annualized Total Shareholder Return (“TSR”) for the performance period and, for PSUs granted to senior executives in 2024 and 2025, the relative performance of our TSR compared with the Russell 2000 Index (RUT) for the performance period, and for PSUs granted to senior executives in 2026, the percentile performance of our TSR within the members of the RUT as of the first day of the performance period. Granted PSUs will vest 100% on the third anniversary of their grant, assuming achievement of the applicable performance criteria.

We estimate the fair value of the PSUs using a Monte Carlo simulation model on the date of grant. Compensation expense is recognized over the requisite service period. To the extent applicable performance conditions are satisfied, shares of our common stock or treasury shares are issued on the date the PSUs vest net of the minimum statutory tax withholding requirements to be paid by us on behalf of our employees. As a result, the actual number of shares issued will be fewer than the actual number of PSUs outstanding on September 26, 2026.

In the first nine months of fiscal 2026, we awarded 261,552 PSUs, we issued 10,135 shares of our common stock on vesting of previously granted awards and 213,702 awarded shares were forfeited. On September 26, 2026, we had 784,554 PSUs outstanding with an aggregate intrinsic value of approximately $52.6 million and the weighted average remaining vesting period was approximately 1.5 years.

Employee Stock Purchase Plan

The ESPP provides for the issuance of shares of our common stock. Under the ESPP, eligible employees may purchase shares of Cohu common stock through payroll deductions at a price equal to 85 percent of the lower of the fair market value of Cohu common stock at the beginning or end of each 6-month purchase offering period, subject to certain limits. The two offering periods run from November 1 through April 30 and May 1 through October 31, respectively. During the first nine months of fiscal 2026, 89,222 shares of our common stock were sold to our employees under the ESPP.

Note 10 - Segment and Geographic Information (Details Textual)	9 Months Ended
	Sep. 26, 2026
Number of Operating Segments	3
Number of Reportable Segments	1

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets (Details Textual) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jan. 07, 2025	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Intangible Asset, Finite-Lived, Amortization Expense		$ 7,177	$ 10,249	$ 21,754	$ 30,182
Tignis, Inc [Member]
Payments to Acquire Businesses, Net of Cash Acquired	$ 34,900			$ (0)	34,935
Business Combination, Contingent Consideration, Range of Outcomes, Maximum, Amount	5,000
Business Combination, Contingent Consideration, Liability	1,700
Business Combination, Consideration Transferred	$ 36,600
Business Combination, Acquisition-Related Cost, Expense					$ 400

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (b)
-SubTopic 10
-Topic 230
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482558/350-40-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-11

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 18
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-18

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-24

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-12

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482686/350-30-45-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-6

+ Details

Note 3 - Borrowings and Credit Agreements (Details Textual) $ / shares in Units, $ in Thousands, € in Millions, ¥ in Millions, SFr in Millions, RM in Millions				1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 26, 2026 USD ($)	Sep. 29, 2025 USD ($) $ / shares shares	Dec. 30, 2024 MYR (RM)	Jun. 30, 2020 EUR (€)	Sep. 26, 2026 USD ($)	Sep. 26, 2026 USD ($)	Sep. 27, 2025 USD ($)	Sep. 29, 2026	Sep. 26, 2026 CHF (SFr)	Sep. 26, 2026 JPY (¥)	Dec. 27, 2025 USD ($)	Sep. 24, 2025 $ / shares
Share Price \| $ / shares												$ 20.51
Less: current portion	$ 16,849				$ 16,849	$ 16,849					$ 11,051
Proceeds from Lines of Credit						6,025	$ 8,730
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]			Effective Cost of Funds (“ECOF”) [Member]		Effective Cost of Funds (“ECOF”) [Member]
Revolving Credit Facility [Member] \| Kita Manufacturing Co. LTD. and Kita USA, Inc. [Member]
Line of Credit Facility, Maximum Borrowing Capacity \| ¥										¥ 660
Lines of credit	300				$ 300	300				¥ 50
Line of Credit [Member] \| Ismeca [Member]
Line of Credit Facility, Maximum Borrowing Capacity \| SFr									SFr 2
Lines of credit	$ 0				$ 0	$ 0					0
Number of Available Lines of Credit	1				1	1			1	1
Capped Call Transaction [Member]
Payments for Derivative Instrument, Financing Activities		$ 31,400
Notes Converted Into Common Stock [Member]
Debt Conversion, Original Debt, Amount						$ 0
Convertible Senior Notes Due 2031 [Member]
Debt Instrument, Face Amount		$ 287,500
Debt Instrument, Interest Rate, Stated Percentage		1.50%
Debt Instrument, Option to Purchase Additional Principal		$ 27,500
Long-Term Debt, Maturity Date		Jan. 15, 2031
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		130.00%
Debt Instrument, Convertible, Threshold Trading Days		5
Convertible Senior Notes, Conversion Condition, Measurement Period	20 days
Long term Debt	$ 287,500				$ 287,500	287,500					287,500
Convertible Debt Instrument, Conversion Rate, Number of Shares Per $1,000 Principal Amount \| shares		36.7975
Debt Instrument, Convertible, Conversion Price \| $ / shares		$ 27.18
Convertible Debt Instrument, Conversion Premium, Percent		32.50%
Share Price \| $ / shares												$ 20.51
Debt Instrument, Convertible, Trading Days Before Maturity Date		51
Proceeds from Issuance of Debt		$ 278,900
Debt Instrument, Interest Rate, Effective Percentage								2.20%
Interest Expense, Debt					1,500	4,500
Interest Expense, Debt, Excluding Amortization					1,100	3,200
Amortization of Debt Discount (Premium)					400	1,300
Debt Instrument, Unamortized Discount	7,700				7,700	7,700
Long-Term Debt	279,800				279,800	279,800					278,500
Long-Term Debt, Fair Value	747,700				747,700	747,700
Kita Term Loans [Member]
Long term Debt	1,390				1,390	1,390					1,530
Long-Term Debt	1,400				1,400	1,400					1,500
Less: current portion	$ 200				$ 200	$ 200					200
Kita Term Loans [Member] \| Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage	0.05%				0.05%	0.05%			0.05%	0.05%
Kita Term Loans [Member] \| Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage	1.53%				1.53%	1.53%			1.53%	1.53%
Loan Facilities [Member] \| Construction Loans [Member]
Debt Instrument, Face Amount \| €				€ 10.1
Long-Term Debt	$ 5,300				$ 5,300	$ 5,300					6,300
Less: current portion	$ 1,000				$ 1,000	$ 1,000					$ 1,100
First Facility [Member] \| Construction Loans [Member]
Debt Instrument, Face Amount \| €				€ 3.4
Debt Instrument, Interest Rate, Stated Percentage				0.80%
Debt Instrument, Term				10 years
Second Facility [Member] \| Construction Loans [Member]
Debt Instrument, Face Amount \| €				€ 5.2
Debt Instrument, Interest Rate, Stated Percentage				1.05%
Debt Instrument, Term				15 years
Third Facility [Member] \| Construction Loans [Member]
Debt Instrument, Face Amount \| €				€ 0.9
Debt Instrument, Interest Rate, Stated Percentage				1.20%
Debt Instrument, Term				10 years
MYR-denominated Facility [Member] \| Revolving Credit Facility [Member] \| Wholly Owned Subsidiary in Malaysia [Member]
Debt Instrument, Interest Rate, Effective Percentage	4.07%				4.07%	4.07%			4.07%	4.07%
Proceeds from Lines of Credit \| RM			RM 40
Debt Instrument, Basis Spread on Variable Rate			0.50%
Lines of credit	$ 9,800				$ 9,800	$ 9,800
US Dollar Facility [Member] \| Revolving Credit Facility [Member] \| Wholly Owned Subsidiary in Malaysia [Member]
Debt Instrument, Interest Rate, Effective Percentage	5.60%				5.60%	5.60%			5.60%	5.60%
Debt Instrument, Basis Spread on Variable Rate					1.25%
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000				$ 20,000	$ 20,000
Lines of credit	$ 5,500				$ 5,500	$ 5,500

Note 10 - Segment and Geographic Information (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Segment Reporting [Table Text Block]

	Three Months Ended			Three Months Ended			Nine Months Ended			Nine Months Ended
	September 26,			September 27,			September 26,			September 27,
(in thousands)	2026			2025			2026			2025
Net sales	$	172,956		$	126,249		$	447,077		$	330,726
Cost of sales		93,963			70,644			242,096			184,971
Research and development		24,464			21,098			73,753			64,705
Selling		13,892			13,274			43,121			39,719
General & administrative		15,599			14,532			45,081			39,516
Amortization of purchased intangible assets		7,177			10,249			21,754			30,182
Share-based compensation		4,625			5,659			17,494			17,564
Other segment items⁽¹⁾		(1,087	)		(1,392	)		(3,521	)		2,681
Income (loss) before taxes	$	14,323		$	(7,815	)	$	7,299		$	(48,612	)

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26A

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

+ Details

Note 5 - Financial Instruments Measured at Fair Value - Assets Measured at Fair Value on Recurring Basis (Details) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

Short-term investments

$ 235,645

$ 256,928

Corporate Debt Securities [Member]

Short-term investments

^[1]

117,778

150,361

Certificates of Deposit [Member]

Short-term investments

70,007

58,156

US Treasury Securities [Member]

Short-term investments

31,393

37,652

Asset-Backed Securities [Member]

Short-term investments

15,759

10,056

Debt Security, Government, Non-US [Member]

Short-term investments

708

703

Fair Value, Recurring [Member]

Assets, Fair Value Disclosure

507,948

483,981

Fair Value, Recurring [Member] | Corporate Debt Securities [Member]

Short-term investments

138,091

183,611

Fair Value, Recurring [Member] | Certificates of Deposit [Member]

Short-term investments

70,007

58,156

Fair Value, Recurring [Member] | US Treasury Securities [Member]

Short-term investments

31,393

37,652

Fair Value, Recurring [Member] | Asset-Backed Securities [Member]

Short-term investments

15,759

10,056

Fair Value, Recurring [Member] | Debt Security, Government, Non-US [Member]

Short-term investments

708

703

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]

Assets, Fair Value Disclosure

136,566

142,091

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Corporate Debt Securities [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Certificates of Deposit [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | US Treasury Securities [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Asset-Backed Securities [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member] | Debt Security, Government, Non-US [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]

Assets, Fair Value Disclosure

371,382

341,890

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Corporate Debt Securities [Member]

Short-term investments

138,091

183,611

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Certificates of Deposit [Member]

Short-term investments

70,007

58,156

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | US Treasury Securities [Member]

Short-term investments

31,393

37,652

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Asset-Backed Securities [Member]

Short-term investments

15,759

10,056

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member] | Debt Security, Government, Non-US [Member]

Short-term investments

708

703

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]

Assets, Fair Value Disclosure

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Corporate Debt Securities [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Certificates of Deposit [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | US Treasury Securities [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Asset-Backed Securities [Member]

Short-term investments

Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Debt Security, Government, Non-US [Member]

Short-term investments

Fair Value, Recurring [Member] | Cash [Member]

Cash and cash equivalents

136,566

142,091

Fair Value, Recurring [Member] | Cash [Member] | Fair Value, Inputs, Level 1 [Member]

Cash and cash equivalents

136,566

142,091

Fair Value, Recurring [Member] | Cash [Member] | Fair Value, Inputs, Level 2 [Member]

Cash and cash equivalents

Fair Value, Recurring [Member] | Cash [Member] | Fair Value, Inputs, Level 3 [Member]

Cash and cash equivalents

Fair Value, Recurring [Member] | Money Market Funds [Member]

Cash and cash equivalents

115,424

51,712

Fair Value, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]

Cash and cash equivalents

Fair Value, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]

Cash and cash equivalents

115,424

51,712

Fair Value, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]

Cash and cash equivalents

$ 0

[1]	Corporate debt securities include investments in financial and other corporate institutions. No single issuer represents a significant portion of the total corporate debt securities portfolio.

Note 7 - Derivative Financial Instruments - Locations and Amounts of Gains (Loss) (Details) - Foreign Exchange Forward [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Designated as Hedging Instrument [Member]
Hedged derivative gain (loss)	$ 620	$ 457	$ 2,186	$ (8,214)
Not Designated as Hedging Instrument [Member]
Foreign exchange forward contracts	$ (584)	$ (701)	$ (3,935)	$ 4,594

Note 13 - Guarantees (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Schedule of Product Warranty Liability [Table Text Block]

	Three Months Ended						Nine Months Ended
	September 26,			September 27,			September 26,			September 27,
	2026			2025			2026			2025
Balance at beginning of period	$	5,878		$	3,236		$	4,402		$	3,093
Warranty expense accruals		3,136			2,209			6,997			4,300
Warranty payments		(2,540	)		(1,060	)		(4,925	)		(3,008	)
Balance at end of period	$	6,474		$	4,385		$	6,474		$	4,385

Note 1 - Summary of Significant Accounting Policies - Computation of Basic and Diluted Income (Loss) Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Weighted average common shares (in shares)	47,410	46,748	47,245	46,685
Effect of dilutive securities (in shares)	6,956	0	0	0
Weighted Average Number of Shares Outstanding, Diluted	54,366	46,748	47,245	46,685

Note 13 - Guarantees - Changes in Accrued Warranty (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Balance at beginning of period	$ 5,878	$ 3,236	$ 4,402	$ 3,093
Warranty expense accruals	3,136	2,209	6,997	4,300
Warranty payments	(2,540)	(1,060)	(4,925)	(3,008)
Balance at end of period	$ 6,474	$ 4,385	$ 6,474	$ 4,385

Note 11 - Leases (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Leases, Balance Sheet Information [Table Text Block]

(in thousands)	Classification	September 26, 2026			December 27, 2025
Assets
Operating lease assets	Operating lease right-of-use assets	$	26,913		$	29,271
Finance lease assets	Property, plant and equipment, net		32			68
Total lease assets		$	26,945		$	29,339
Liabilities
Current
Operating	Other accrued liabilities	$	3,795		$	3,100
Noncurrent
Operating	Long-term lease liabilities		30,033			31,693
Total lease liabilities		$	33,828		$	34,793

Weighted-average remaining lease term (years)
Operating leases			8.6			9.0

Weighted-average discount rate
Operating leases			6.5	%		6.5	%

Lease, Cost [Table Text Block]

	Three Months Ended				Nine Months Ended
(in thousands)	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Operating leases	$	1,566	$	2,429	$	4,941	$	5,449
Variable lease expense		500		654		1,914		1,950
Short-term operating leases		8		18		24		47
Finance leases
Amortization of leased assets		14		10		39		51
Interest on lease liabilities		-		-		-		1
Net lease cost	$	2,088	$	3,111	$	6,918	$	7,498

Lease, Cash Flow Information [Table Text Block]

	Nine Months Ended
(in thousands)	September 26, 2026		September 27, 2025
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	4,879	$	4,690
Financing cash flows from finance leases	$	-	$	7
Leased assets obtained in exchange for new operating lease liabilities	$	1,366	$	21,854

Lessee, Lease, Liability, Maturity [Table Text Block]

	Operating			Finance
(in thousands)	leases			leases		Total
2026	$	1,515		$	-	$	1,515
2027		5,631			-		5,631
2028		4,664			-		4,664
2029		4,762			-		4,762
2030		4,907			-		4,907
Thereafter		23,520			-		23,520
Total lease payments		44,999			-		44,999
Less: Interest		(11,171	)		-		(11,171	)
Present value of lease liabilities	$	33,828		$	-	$	33,828

Note 1 - Summary of Significant Accounting Policies - Schedule of Property, Plant, and Equipment (Details) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

Property, plant and equipment

$ 168,252

$ 165,106

Less accumulated depreciation and amortization

(92,940)

(88,119)

Property, plant and equipment, net

75,312

76,987

^[1]

Land [Member]

Property, plant and equipment

11,946

12,364

Building and Building Improvements [Member]

Property, plant and equipment

48,713

49,469

Machinery and Equipment [Member]

Property, plant and equipment

$ 107,593

$ 103,273

[1]	Derived from December 27, 2025, audited financial statements

- Definition

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References + Details

- Definition

Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 360
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478443/942-360-45-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 360
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478451/942-360-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(8))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 842
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(8))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1

+ Details

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

^[1]

Current assets:

Cash and cash equivalents

$ 272,303

$ 227,053

Short-term investments

235,645

256,928

Accounts receivable, net

145,243

108,754

Inventories

149,049

129,006

Prepaid expenses and other current assets

27,676

24,356

Taxes receivable

6,419

3,893

Total current assets

836,335

749,990

Property, plant and equipment, net

75,312

76,987

Goodwill

278,721

283,027

Intangible assets, net

57,013

79,272

Other assets

23,429

24,435

Operating lease right of use assets

26,913

29,271

Assets

1,297,723

1,242,982

Current liabilities:

Short-term borrowings

15,636

9,807

Current installments of long-term debt

1,213

1,244

Accounts payable

76,598

40,708

Customer advances

3,818

2,802

Accrued compensation and benefits

32,577

22,463

Deferred profit

9,546

8,626

Accrued warranty

6,163

4,179

Income taxes payable

2,865

2,789

Other accrued liabilities

13,816

16,460

Total current liabilities

162,232

109,078

Long-term debt

285,212

285,026

Deferred income taxes

14,644

15,469

Noncurrent income tax liabilities

3,917

3,975

Accrued retirement benefits

5,209

5,472

Long-term lease liabilities

30,033

31,693

Other accrued liabilities

5,496

6,730

Stockholders’ equity:

Preferred stock, $1 par value; 1,000 shares authorized, none issued

Common stock, $1 par value; 150,000 shares authorized; 50,347 shares issued and outstanding in 2026, and 90,000 shares authorized; 49,875 shares issued in 2025

50,347

49,875

Paid-in capital

693,820

681,509

Treasury stock, at cost; 2,997 shares in 2026 and 3,030 shares in 2025

(86,865)

(87,842)

Retained earnings

174,369

174,467

Accumulated other comprehensive loss

(40,691)

(32,470)

Total stockholders’ equity

790,980

785,539

Liabilities and Equity

$ 1,297,723

$ 1,242,982

[1]	Derived from December 27, 2025, audited financial statements

Note 9 - Income Taxes

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Income Tax Disclosure [Text Block]

9.	Income Taxes

We account for income taxes in accordance with ASC Topic 740, Income Taxes (“ASC 740”). The provision or benefit for income taxes is attributable to U.S. federal, state, and foreign income taxes. Our effective tax rate (“ETR”) used for interim periods is based on an estimated annual effective tax rate adjusted for the tax effect of items required to be recorded discretely in the interim periods in which those items occur. Our ETR is different than the statutory rate in the U.S. due to foreign income taxed at different rates than in the U.S., changes in uncertain tax benefit positions, changes to valuation allowances, the accrual of taxes on unremitted income of our foreign subsidiaries, state taxes, and foreign withholding taxes. In addition, we have numerous tax holidays related to our manufacturing operations in Malaysia and the Philippines. The tax holiday periods expire at various times in the future; however, we actively seek to obtain new tax holidays.

We conduct business globally and, as a result, Cohu or one or more of its subsidiaries files income tax returns in the US and various state and foreign jurisdictions. In the normal course of business, we are subject to examinations by taxing authorities throughout the world and are currently under examination in Germany, the Philippines, Malaysia, Taiwan, Japan, and California. We believe our financial statement accruals for income taxes are appropriate.

Companies are required to assess whether a valuation allowance should be recorded against their deferred tax assets (“DTAs”) based on the consideration of all available evidence, using a “more likely than not” realization standard. The four sources of taxable income that must be considered in determining whether DTAs will be realized are, (1) future reversals of existing taxable temporary differences (i.e. offset of gross deferred tax assets against gross deferred tax liabilities); (2) taxable income in prior carryback years, if carryback is permitted under the tax law; (3) tax planning strategies and (4) future taxable income exclusive of reversing temporary differences and carryforwards.

In assessing whether a valuation allowance is required, significant weight is to be given to evidence that can be objectively verified. We have evaluated our DTAs at each reporting period, including an assessment of our cumulative income or loss over the prior three-year period and future periods, to determine if a valuation allowance was required.

Based on the evidence available, including a lack of sustainable earnings and history of expiring unused NOLs, and tax credits, we continue to maintain our judgment that previously recorded valuation allowances against substantially all net deferred tax assets are required in the United States and Malaysia. If a change in judgment regarding this valuation allowance were to occur in the future, we will record a potentially material deferred tax benefit, which could result in a favorable impact on the effective tax rate in that period.

In accordance with the disclosure requirements in ASC 740, we have classified unrecognized tax benefits as non-current income tax liabilities, or a reduction in non-current deferred tax assets, unless they are expected to be paid within one year. Our continuing practice is to recognize interest and/or penalties related to income tax matters in income tax expense.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
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-Name Accounting Standards Codification
-Section S50
-Paragraph 1
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-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

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+ Details

Note 4 - Restructuring Charges - Charges (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Restructuring Charges	$ 435	$ 509	$ 1,839	$ 8,347
Poway Volume Manufacturing Transition [Member]
Accrued restructuring, balance				0
Restructuring Charges				1,503
Amounts paid or charged				(1,490)
Accrued restructuring, balance		13		13
Poway Volume Manufacturing Transition [Member] \| Employee Severance [Member]
Accrued restructuring, balance				0
Restructuring Charges				948
Amounts paid or charged				(948)
Accrued restructuring, balance		0		0
Poway Volume Manufacturing Transition [Member] \| Other Restructuring [Member]
Accrued restructuring, balance				0
Restructuring Charges				555
Amounts paid or charged				(542)
Accrued restructuring, balance		13		13
2025 Strategic Restructuring [Member]
Accrued restructuring, balance			2,132	0
Restructuring Charges			1,839	6,845
Amounts paid or charged			(3,821)	(5,701)
Accrued restructuring, balance	147	1,549	147	1,549
Impact of currency exchange			(3)	405
2025 Strategic Restructuring [Member] \| Employee Severance [Member]
Accrued restructuring, balance			2,132	0
Restructuring Charges			1,366	6,742
Amounts paid or charged			(3,348)	(5,598)
Accrued restructuring, balance	147	1,549	147	1,549
Impact of currency exchange			(3)	405
2025 Strategic Restructuring [Member] \| Other Restructuring [Member]
Accrued restructuring, balance			0	0
Restructuring Charges			473	103
Amounts paid or charged			(473)	(103)
Accrued restructuring, balance	$ 0	$ 0	0	0
Impact of currency exchange			$ 0	$ 0

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References + Details

Note 7 - Derivative Financial Instruments

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Derivative Instruments and Hedging Activities Disclosure [Text Block]

7.	Derivative Financial Instruments

Economic (Non-Designated) Hedges

We enter into foreign currency forward contracts to manage our foreign exchange exposure related to intercompany transactions and other balance sheet items that are subject to revaluation. For accounting purposes, our foreign currency forward contracts that are not designated as hedging instruments are recorded at fair value as of the end of our reporting period in our condensed consolidated balance sheets with changes in fair value recorded within foreign transaction gain (loss) in our condensed consolidated statements of operations for both realized and unrealized gains and losses. The gain or loss recorded on these instruments is substantially offset by the remeasurement adjustment on the foreign currency denominated asset or liability.

The location and amount of gains and losses related to non-designated derivative instruments in the condensed consolidated statements of operations were as follows (in thousands):

		Three Months Ended						Nine Months Ended
Derivatives not designated	Location of gain (loss)	Sep. 26,			Sep. 27,			Sep. 26,			Sep. 27,
as hedging instruments	recognized on derivatives	2026			2025			2026			2025
Foreign exchange forward contracts	Foreign transaction gain (loss)	$	(584	)	$	(701	)	$	(3,935	)	$	4,594

Net Investment Hedges

We have implemented an ongoing program to hedge foreign currency risk associated with our net investment positions in certain foreign subsidiaries. These exposures are managed through the use of foreign currency forward contracts, which are designated as net investment hedges.

The location and amount of gains and losses from net investment hedges recorded in the foreign currency translation component of AOCL were as follows (in thousands):

		Three Months Ended				Nine Months Ended
Derivatives designated	Location of gain (loss)	Sep. 26,		Sep. 27,		Sep. 26,		Sep. 27,
as hedging instruments	recognized on derivatives	2026		2025		2026		2025
Foreign exchange forward contracts	AOCL	$	620	$	457	$	2,186	$	(8,214	)

Gains recognized in foreign transaction loss, in the condensed consolidated statements of operations for the portion of the net investment hedges excluded from the assessment of hedge effectiveness was $0.4 million and $0.5 million for the three months ended September 26, 2026, and September 27, 2025, and $1.1 million and $1.2 million for the nine months ended September 26, 2026, and September 27, 2025, respectively.

Cash flows associated with settlements of our non-designated foreign currency forward contracts are reported in net cash provided by operating activities and our net investment hedges are included in investing activities in our condensed consolidated statements of cash flows.

Fair Value

The fair value of our foreign currency forward contracts was determined based on current foreign currency exchange rates and forward points. All our foreign currency forward contracts outstanding on September 26, 2026, will mature during the fourth quarter of fiscal 2026.

The following table provides information about our foreign currency forward contracts outstanding as of September 26, 2026 (in thousands):

		Contract Amount		Contract Amount
Currency	Contract Position	(Local Currency)		(U.S. Dollars)
Euro	Buy		47,546	$	54,250
Swiss Franc	Buy		18,004		21,820
South Korean Won	Buy		1,808,335		1,330
Japanese Yen	Buy		691,356		4,410
Malaysian Ringgit	Buy		26,700		6,566
Euro	Sell		50,400		57,768
Swiss Franc	Sell		15,700		19,618

Our foreign currency contracts are classified within Level 2 of the fair value hierarchy as they are valued using pricing models that utilize observable market inputs. The fair values of foreign currency contracts outstanding on September 26, 2026, and December 27, 2025, were immaterial.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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+ Details

Note 5 - Financial Instruments Measured at Fair Value

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]

5.	Financial Instruments Measured at Fair Value

Our cash, cash equivalents, and short-term investments consisted primarily of cash and other investment grade securities. We do not hold investment securities for trading purposes. All short-term investments in debt securities are classified as available-for-sale and recorded at fair value. Investment securities are exposed to market risk due to changes in interest rates and credit risk and we monitor credit risk and attempt to mitigate exposure by making high-quality investments and through investment diversification.

We assess whether unrealized loss positions on available-for-sale debt securities are due to credit-related factors. The credit-related portion of unrealized losses, and any subsequent improvements, are recorded in earnings through an allowance account. Unrealized gains and losses that are not due to credit-related factors are included in accumulated other comprehensive loss. Factors that could indicate an impairment exists include, but are not limited to, earnings performance, changes in credit rating or adverse changes in the regulatory or economic environment of the asset. Gross realized gains and losses on sales of short-term investments are included in interest income. Realized gains and losses for the periods presented were not significant.

Investments that we have classified as short-term, by security type, are as follows (in thousands):

	September 26, 2026
			Gross		Gross		Estimated
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses⁽¹⁾		Value
Corporate debt securities⁽²⁾	$	118,318	$	4	$	544	$	117,778
Bank certificates of deposit		70,100		1		94		70,007
U.S. treasury securities		31,650		-		257		31,393
Asset-backed securities		15,809		-		50		15,759
Foreign government security		708		-		-		708
	$	236,585	$	5	$	945	$	235,645

			December 27, 2025
			Gross		Gross		Estimated
	Amortized		Unrealized		Unrealized		Fair
	Cost		Gains		Losses⁽¹⁾		Value
Corporate debt securities⁽²⁾	$	150,314	$	60	$	13	$	150,361
Bank certificates of deposit		58,130		26		-		58,156
U.S. treasury securities		37,584		68		-		37,652
Asset-backed securities		10,038		18		-		10,056
Foreign government security		703		-		-		703
	$	256,769	$	172	$	13	$	256,928

(1)

As of September 26, 2026, the cost and fair value of investments with loss positions were approximately $207.0 million and $206.0 million, respectively. As of December 27, 2025, the cost and fair value of investments with loss positions were both approximately $58.3 million. We evaluated the nature of these investments, creditworthiness of the issuer and the duration of these impairments to determine if a credit-related decline in fair value had occurred and concluded that these losses were temporary and we have the ability and intent to hold these investments to maturity.

(2)

Corporate debt securities include investments in financial and other corporate institutions. No single issuer represents a significant portion of the total corporate debt securities portfolio.

Effective maturities of short-term investments are as follows (in thousands):

	September 26, 2026				December 27, 2025
	Amortized		Estimated		Amortized		Estimated
	Cost		Fair Value		Cost		Fair Value
Due in one year or less	$	162,055	$	161,769	$	200,379	$	200,436
Due after one year through five years		74,530		73,876		56,390		56,492
	$	236,585	$	235,645	$	256,769	$	256,928

Accounting standards pertaining to fair value measurements establish a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include: Level 1, defined as observable inputs such as quoted prices in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions. When available, we use quoted market prices to determine the fair value of our investments, and they are included in Level 1. When quoted market prices are unobservable, we use quotes from independent pricing vendors based on recent trading activity and other relevant information, and they are included in Level 2.

The following table summarizes, by major security type, our financial instruments that are measured at fair value on a recurring basis and are categorized using the fair value hierarchy (in thousands):

	Fair value measurements at September 26, 2026 using:
							Total Estimated
	Level 1		Level 2		Level 3		Fair Value
Cash	$	136,566	$	-	$	-	$	136,566
Corporate debt securities		-		138,091		-		138,091
Money market funds		-		115,424		-		115,424
Bank certificates of deposit		-		70,007		-		70,007
U.S. treasury securities		-		31,393		-		31,393
Asset-backed securities		-		15,759		-		15,759
Foreign government security		-		708		-		708
	$	136,566	$	371,382	$	-	$	507,948

	Fair value measurements at December 27, 2025 using:
							Total Estimated
	Level 1		Level 2		Level 3		Fair Value
Cash	$	142,091	$	-	$	-	$	142,091
Corporate debt securities		-		183,611		-		183,611
Bank certificates of deposit		-		58,156		-		58,156
Money market funds		-		51,712		-		51,712
U.S. treasury securities		-		37,652		-		37,652
Asset-backed securities		-		10,056		-		10,056
Foreign government security		-		703		-		703
	$	142,091	$	341,890	$	-	$	483,981

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025
Cash flows from operating activities:
Net income (loss)	$ (98)	$ (51,785)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Net accretion on investments	(2,577)	(547)
Gain from sale of property, plant and equipment	64	(45)
Depreciation and amortization	31,117	40,135
Pension curtailment gain	0	(2,317)
Share-based compensation expense	17,494	17,564
Non-cash inventory related charges	7,792	4,327
Deferred income taxes	(1,057)	(4,659)
Changes in accrued retiree medical benefits	(453)	(4)
Changes in other accrued liabilities	(1,237)	(113)
Changes in other assets	(806)	(470)
Amortization of cloud-based software implementation costs	2,169	2,127
Mark to market adjustment to contingent consideration	0	(1,700)
Amortization of debt discounts and issuance costs	1,280	0
Operating lease right-of-use assets	3,679	5,317
Changes in assets and liabilities, excluding effects from acquisitions:
Customer advances	1,177	247
Accounts receivable	(40,236)	(28,521)
Inventories	(29,195)	3,588
Other current assets	(6,824)	(13,009)
Accounts payable	35,663	17,985
Deferred profit	1,875	2,860
Income taxes payable	(168)	(59)
Accrued compensation, warranty and other liabilities	8,855	6,260
Current and long-term operating lease liabilities	(2,160)	(5,325)
Net cash provided by (used in) operating activities	26,354	(8,144)
Cash flows from investing activities:
Purchases of short-term investments	(183,960)	(40,319)
Sales and maturities of short-term investments	206,678	48,378
Settlement of net investment hedge	2,336	(3,059)
Purchases of property, plant and equipment	(6,961)	(17,583)
Cash received from sale of property, plant and equipment	12	79
Net cash provided by (used in) investing activities	18,105	(47,439)
Cash flows from financing activities:
Payments on current and long-term finance lease liabilities	0	(7)
Repurchases of common stock, net	(3,734)	(575)
Proceeds from revolving line of credit and revolving credit facility	6,025	8,730
Repayments of debt	(1,044)	(1,090)
Acquisition of treasury stock	0	(8,586)
Net cash provided by (used in) financing activities	1,247	(1,528)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents	(456)	648
Net increase (decrease) in cash and cash equivalents	45,250	(56,463)
Cash and cash equivalents at beginning of period	227,053	206,407
Cash and cash equivalents at end of period	272,303	149,944
Supplemental disclosure of cash flow information:
Cash paid for income taxes	11,910	20,904
Inventory capitalized as property, plant and equipment	1,716	639
Property, plant and equipment purchases included in accounts payable	574	672
Cash paid for interest	3,965	417
Tignis, Inc [Member]
Cash flows from investing activities:
Payment for purchase of Tignis, net of cash received	$ 0	$ (34,935)

Note 13 - Guarantees

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Guarantees [Text Block]

13.

Guarantees

Product Warranty

Our products are generally sold with warranty periods that range from 12 to 36 months following sale or acceptance. The product warranty promises customers that delivered products are as specified in the contract (an “assurance-type warranty”). Therefore, we account for such product warranties under ASC 460, and not as a separate performance obligation. Parts and labor are covered under the terms of the warranty agreement. The warranty provision is based on historical and projected experience by product and configuration.

Changes in accrued warranty were as follows (in thousands):

	Three Months Ended						Nine Months Ended
	September 26,			September 27,			September 26,			September 27,
	2026			2025			2026			2025
Balance at beginning of period	$	5,878		$	3,236		$	4,402		$	3,093
Warranty expense accruals		3,136			2,209			6,997			4,300
Warranty payments		(2,540	)		(1,060	)		(4,925	)		(3,008	)
Balance at end of period	$	6,474		$	4,385		$	6,474		$	4,385

Accrued warranty amounts expected to be incurred after one year are included in noncurrent other accrued liabilities in the condensed consolidated balance sheet. These amounts totaled $0.3 million and $0.2 million at September 26, 2026, and December 27, 2025, respectively.

- Definition

The entire disclosure for each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.9-06)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)(5)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/460/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 460
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482425/460-10-50-4

+ Details

Note 6 - Employee Stock Benefit Plans (Details Textual) - USD ($) $ in Millions		9 Months Ended
	May 15, 2026	Sep. 26, 2026
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross		0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number		0
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		561,348
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		597,633
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)		120,255
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		1,183,608
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding		$ 79.3
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms (Year)		1 year 1 month 6 days
Restricted Stock Units (RSUs) [Member] \| Vesting Over One Year Period [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		1 year
Restricted Stock Units (RSUs) [Member] \| Vesting Over Four Year Period [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		4 years
Performance Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		261,552
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)		10,135
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)		213,702
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		784,554
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding		$ 52.6
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms (Year)		1 year 6 months
Performance Shares [Member] \| Vest on the Third Anniversary of Awards Grant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		100.00%
Minimum [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		1 year
Minimum [Member] \| Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Shares Available for Issue		0.00%
Maximum [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		4 years
Maximum [Member] \| Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Shares Available for Issue		200.00%
Equity Incentive Plan 2026 [Member]
Common Stock, Capital Shares Reserved for Future Issuance	3,400,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant		3,400,000
Equity Incentive Plan 2026 [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)		10 years
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized	600,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant		900,000
Percentage of Fair Value to Determine Price of Common Stock		85.00%
Stock Issued During Period, Shares, Employee Stock Purchase Plans		89,222

Note 4 - Restructuring Charges (Details Textual) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Jun. 28, 2025	Sep. 26, 2026	Sep. 27, 2025
Restructuring Charges	$ 435	$ 509		$ 1,839	$ 8,347
Pension curtailment gain	$ 0	787		0	2,317
Poway Volume Manufacturing Transition [Member]
Restructuring Charges					1,503
The 2025 Strategic Restructuring [Member]
Pension curtailment gain		$ 800	$ 1,500
2025 Strategic Restructuring [Member]
Restructuring Charges				$ 1,839	$ 6,845

- Definition

Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

+ References + Details

Note 11 - Leases - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 27, 2025
2026, operating leases	$ 1,515
2026, finance leases	0
2026, total	1,515
2027, operating leases	5,631
2027, finance leases	0
2027, total	5,631
2028, operating leases	4,664
2028, finance leases	0
2028, total	4,664
2029, operating leases	4,762
2029, finance leases	0
2029, total	4,762
2030, operating leases	4,907
2030, finance leases	0
2030, total	4,907
Thereafter, operating leases	23,520
Thereafter, finance leases	0
Thereafter, total	23,520
Total lease payments, operating lease	44,999
Total lease payments, finance lease	0
Total lease payments, total	44,999
Less: Interest, operating lease	(11,171)
Less: Interest, finance lease	0
Less: Interest, total	(11,171)
Present value of lease liabilities, operating lease	33,828
Present value of lease liabilities, finance lease	0
Total lease liabilities	$ 33,828	$ 34,793

Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	September 26,		December 27,
	2026		2025
Raw materials and purchased parts	$	93,850	$	84,797
Work in process		30,979		23,388
Finished goods		24,220		20,821
Total inventories	$	149,049	$	129,006

Property, Plant, and Equipment [Table Text Block]

	September 26,			December 27,
	2026			2025
Land and land improvements	$	11,946		$	12,364
Buildings and building improvements		48,713			49,469
Machinery and equipment		107,593			103,273
		168,252			165,106
Less accumulated depreciation and amortization		(92,940	)		(88,119	)
Property, plant and equipment, net	$	75,312		$	76,987

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	Three Months Ended				Nine Months Ended
	September 26,		September 27,		September 26,		September 27,
	2026		2025		2026		2025
Cost of sales	$	274	$	341	$	767	$	1,064
Research and development		1,094		1,356		3,135		4,089
Selling, general and administrative		3,257		3,962		13,592		12,411
Total share-based compensation		4,625		5,659		17,494		17,564
Income tax effect		5		98		48		(293	)
Total share-based compensation, net	$	4,630	$	5,757	$	17,542	$	17,271

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended				Nine Months Ended
	September 26,		September 27,		September 26,		September 27,
	2026		2025		2026		2025
Weighted average common shares		47,410		46,748		47,245		46,685
Effect of dilutive securities		6,956		-		-		-
		54,366		46,748		47,245		46,685

Disaggregation of Revenue [Table Text Block]

	Three Months Ended				Nine Months Ended
Disaggregated Net Sales	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
Systems	$	90,694	$	56,245	$	210,796	$	131,530
Non-systems		82,262		70,004		236,281		199,196
Total net sales	$	172,956	$	126,249	$	447,077	$	330,726

	Three Months Ended				Nine Months Ended
Disaggregated Net Sales	September 26, 2026		September 27, 2025		September 26, 2026		September 27, 2025
China	$	46,109	$	14,162	$	77,233	$	45,261
Malaysia		26,842		12,397		74,228		41,406
Taiwan		19,613		23,369		54,339		52,237
Philippines		18,680		20,416		53,170		49,405
Rest of the World		61,712		55,905		188,107		142,417
Total net sales	$	172,956	$	126,249	$	447,077	$	330,726

Schedules of Concentration of Risk, by Risk Factor [Table Text Block]

Three Months Ended

Nine Months Ended

September 26,

September 27,

September 26,

September 27,

2026

2025

2026

2025

Customers individually representing 10% or more of net sales

one

three

one

Percentage of net sales

15%

34%

10%

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Net income (loss)	$ 12,129	$ (4,101)	$ (98)	$ (51,785)
Other comprehensive income (loss), net of tax
Foreign currency translation adjustments	558	(622)	(7,128)	18,933
Adjustments related to postretirement benefits	(3)	(355)	8	(1,392)
Change in unrealized gain/loss on investments	(608)	38	(1,101)	39
Other comprehensive income (loss), net of tax	(53)	(939)	(8,221)	17,580
Comprehensive income (loss)	$ 12,076	$ (5,040)	$ (8,319)	$ (34,205)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480070/505-10-S50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 4 - Restructuring Charges

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Restructuring and Related Activities Disclosure [Text Block]

4.	Restructuring Charges

Proposed German Organizational Realignment

Subsequent to quarter end, Cohu initiated consultation with the German Works Council regarding a proposed organizational realignment of certain engineering activities. The proposed initiative may result in restructuring charges; however, the nature, timing and amount of any such charges will depend on the outcome of the consultation process.

Poway Volume Manufacturing Transition

During the fourth quarter of fiscal 2024, we made the decision to transition all remaining volume manufacturing out of Poway, CA, and consolidate it into our factories in Asia. These changes have allowed us to better utilize our corporate infrastructure, drive improvements in inventory management, optimize our warehousing and better support our long-term goals. Total pretax charges related to the Poway volume manufacturing transition for the first nine months ended September 27, 2025 were $1.5 million. The Poway volume manufacturing transition was substantially complete as of the first quarter of fiscal 2026, and costs incurred during the nine months ended September 26, 2026, were insignificant. The following table summarizes the activity within the restructuring related accounts for the Poway volume manufacturing transition during the first nine months ended September 27, 2025 (in thousands):

	Severance and			Other Exit
	Other Payroll			Costs			Total
Balance, December 28, 2024	$	-		$	-		$	-
Costs accrued		948			555			1,503
Amounts paid or charged		(948	)		(542	)		(1,490	)
Balance, September 27, 2025	$	-		$	13		$	13

2025 Strategic Restructuring

On February 19, 2025, we approved and began executing a strategic restructuring program designed to reposition our organization and improve our cost structure (the “2025 Restructuring Program”). As part of this program, we consolidated certain of our operations in La Chaux-de-Fonds, Switzerland, and Kolbermoor, Germany, into lower‑cost locations, and we also implemented headcount reductions in those areas and in the U.S. and across Asia. Relating to the operations consolidation actions, we notified certain impacted employees of the corresponding reduction in force program at those locations which required negotiation with the microtechnology and Swiss watch trade union and the German labor organization which represent certain of the employees at their respective locations. During the second quarter of 2025, headcount reductions we implemented in Switzerland as part of the 2025 Restructuring Program resulted in a change to our defined benefit pension plan, resulting in a curtailment of future benefits for affected employees. In accordance with ASC Topic 715, Compensation-Retirement Benefits (“ASC 715”), during the three months ended June 28, 2025, we recognized a pension curtailment gain of $1.5 million. During the three months ended September 27, 2025, we recognized an additional pension curtailment gain of $0.8 million. This gain reflects the reduction in the projected benefit obligation due to the termination of future service accruals for impacted plan participants and is included in the condensed consolidated statements of operations. The 2025 Restructuring Program, as implemented over time, will reduce headcount and enable us to optimize the facilities of our operations, as well as transition certain manufacturing to other lower cost regions. The 2025 Restructuring Program is being implemented as part of a comprehensive review of our operations with the goal of reducing costs during the extended downturn in the semiconductor test and inspection equipment industry.

In the fourth quarter of 2025, management identified additional restructuring actions under Cohu’s previously communicated 2025 Restructuring Program to further optimize our cost structure and operational footprint. These additional actions were announced and commenced on January 13, 2026, and include the further consolidation of certain operations within our IS and ST business segments in the U.S. and Asia, as well as workforce reductions across select functions.

As a result of the activities described above, we recognized total pretax charges of $1.8 million and $6.8 million during the first nine months ended September 26, 2026 and September 27, 2025, respectively, that are within the scope of ASC 420. The following table summarizes the activity within the restructuring related accounts for the 2025 Restructuring Program during the first nine months ended September 26, 2026 and September 27, 2025 (in thousands):

	Severance and			Other Exit
	Other Payroll			Costs			Total
Balance, December 28, 2024	$	-		$	-		$	-
Costs accrued		6,742			103			6,845
Amounts paid or charged		(5,598	)		(103	)		(5,701	)
Impact of currency exchange		405			-			405
Balance, September 27, 2025	$	1,549		$	-		$	1,549

Balance, December 27, 2025	$	2,132		$	-		$	2,132
Costs accrued		1,366			473			1,839
Amounts paid or charged		(3,348	)		(473	)		(3,821	)
Impact of currency exchange		(3	)		-			(3	)
Balance, September 26, 2026	$	147		$	-		$	147

Note 3 - Borrowings and Credit Agreements - Summary of Borrowings (Details) - USD ($) $ in Thousands	Sep. 26, 2026	Dec. 27, 2025
Total debt	$ 309,804	$ 305,089
Less: financing fees and discount	(7,743)	(9,012)
Less: current portion	16,849	11,051
Total long-term debt	285,212	285,026
Convertible Senior Notes Due 2031 [Member]
Long term Debt	287,500	287,500
Revolving Credit Facilities [Member]
Long term Debt	15,318	9,360
Construction Loan [Member]
Long term Debt	5,278	6,252
Kita Term Loans [Member]
Long term Debt	1,390	1,530
Less: current portion	200	200
Lines of Credit [Member]
Lines of credit	$ 318	$ 447

Note 1 - Summary of Significant Accounting Policies (Details Textual)
$ in Thousands

3 Months Ended

9 Months Ended

Oct. 01, 2025

USD ($)

Sep. 26, 2026

USD ($)

Sep. 27, 2025

USD ($)

Sep. 26, 2026

USD ($)

Sep. 27, 2025

USD ($)

Dec. 27, 2025

USD ($)

Accounts Receivable, Allowance for Credit Loss

$ 500

$ 100

Capitalized Cost, Software to be Sold, Leased, or Marketed, before Accumulated Amortization

4,900

7,000

Capitalized Cost, Software to be Sold, Leased, or Marketed, Amortization Expense

700

$ 700

$ 2,169

$ 2,127

Number of Operating Segments

Number of Reportable Segments

Goodwill, Impairment Loss

$ 0

Tangible Asset Impairment Charges

Amortization of Debt Issuance Costs

400

1,300

Realized Gain (Loss), Foreign Currency Transaction, before Tax

(500)

$ (100)

$ (1,200)

$ (600)

Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares

488,000

3,500,000

588,000

Revenue, Remaining Performance Obligation, Amount

4,600

$ 4,600

Contract with Customer, Liability

14,400

15,300

Deferred Profit

9,546

8,626

^[1]

Deferred Profit Long-term

3,300

3,700

Accumulated Other Comprehensive Income (Loss), Net of Tax

$ (40,691)

$ (32,470)

^[1]

Interface Solutions (“IS”) Segment [Member]

Reporting Unit, Percentage of Total Goodwill

39.00%

Software, In-Development, Internally Developed, and Purchased [Member]

Finite-Lived Intangible Asset, Useful Life (Year)

7 years

Minimum [Member]

Product Warranty Obligation, Term

12 months

Maximum [Member]

Product Warranty Obligation, Term

36 months

Building [Member] | Minimum [Member]

Property, Plant, and Equipment, Useful Life

30 years

Building [Member] | Maximum [Member]

Property, Plant, and Equipment, Useful Life

40 years

Building Improvements [Member] | Minimum [Member]

Property, Plant, and Equipment, Useful Life

5 years

Building Improvements [Member] | Maximum [Member]

Property, Plant, and Equipment, Useful Life

15 years

Machinery, Equipment and Software [Member] | Minimum [Member]

Property, Plant, and Equipment, Useful Life

3 years

Machinery, Equipment and Software [Member] | Maximum [Member]

Property, Plant, and Equipment, Useful Life

10 years

[1]	Derived from December 27, 2025, audited financial statements

Note 11 - Leases - Balance Sheet Information (Details) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

Operating lease assets

$ 26,913

$ 29,271

^[1]

Finance lease assets

Total lease assets

26,945

29,339

Operating

3,795

3,100

Operating

30,033

31,693

Total lease liabilities

$ 33,828

$ 34,793

Operating leases (Year)

8 years 7 months 6 days

9 years

Operating leases

6.50%

[1]	Derived from December 27, 2025, audited financial statements

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets - Summary of Borrowings (Details) - USD ($)
$ in Thousands

9 Months Ended

12 Months Ended

Sep. 26, 2026

Dec. 27, 2025

Balance

$ 283,027

^[1]

$ 234,639

Additions

33,688

Impact of currency exchange

(4,306)

14,700

Balance

$ 278,721

$ 283,027

^[1]

[1]	Derived from December 27, 2025, audited financial statements

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

+ Details

Note 13 - Guarantees (Details Textual) - USD ($) $ in Millions	Sep. 26, 2026	Dec. 27, 2025
Product Warranty Accrual, Noncurrent	$ 0.3	$ 0.2
Minimum [Member]
Product Warranty Obligation, Term	12 months
Maximum [Member]
Product Warranty Obligation, Term	36 months

Note 11 - Leases (Details Textual)	9 Months Ended
Note 11 - Leases (Details Textual)	Sep. 26, 2026
Lessee, Operating Lease, Renewal Term	25 years
Maximum [Member]
Lessee, Lease, Remaining Term of Contract	31 years

Note 1 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Net sales	$ 172,956	$ 126,249	$ 447,077	$ 330,726
CHINA
Net sales	46,109	14,162	77,233	45,261
MALAYSIA
Net sales	26,842	12,397	74,228	41,406
TAIWAN
Net sales	19,613	23,369	54,339	52,237
PHILIPPINES
Net sales	18,680	20,416	53,170	49,405
Rest of the World [Member]
Net sales	61,712	55,905	188,107	142,417
Systems [Member]
Net sales	90,694	56,245	210,796	131,530
Non-systems [Member]
Net sales	$ 82,262	$ 70,004	$ 236,281	$ 199,196

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

+ References

+ Details

Note 5 - Financial Instruments Measured at Fair Value (Details Textual) - USD ($) $ in Millions	Sep. 26, 2026	Dec. 27, 2025
Debt Securities, Available-for-Sale, Unrealized Loss Position	$ 207.0	$ 58.3
Debt Securities, Available-for-Sale, Unrealized Loss Position, Amortized Cost	$ 206.0	$ 58.3

Note 3 - Borrowings and Credit Agreements

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Debt Disclosure [Text Block]

3.	Borrowings and Credit Agreements

The following table is a summary of our borrowings (in thousands):

	September 26,			December 27,
	2026			2025
Convertible notes	$	287,500		$	287,500
Revolving Credit Facility		15,318			9,360
Construction loan-Cohu GmbH		5,278			6,252
Bank Term Loans-Kita		1,390			1,530
Lines of Credit		318			447
Total debt		309,804			305,089
Less: financing fees and discount		(7,743	)		(9,012	)
Less: current portion		(16,849	)		(11,051	)
Total long-term debt	$	285,212		$	285,026

Convertible Senior Notes Due 2031

On September 29, 2025, we issued $287.5 million aggregate principal amount of 1.50% convertible senior notes due 2031. The Notes include the full exercise by the initial purchasers on September 25, 2025, of their option to purchase up to an additional $27.5 million principal amount of the Notes. The Notes are senior unsecured obligations and bear interest at a coupon rate of 1.50% per annum, with interest payable semiannually in arrears on January 15 and July 15 of each year, beginning on January 15, 2026. The Notes will mature on January 15, 2031, unless earlier converted, redeemed or repurchased in accordance with their terms.

Prior to the close of business on the business day immediately preceding October 15, 2030, noteholders will have the right to convert their Notes only upon the occurrence of certain events. On or after October 15, 2030, noteholders may convert all or any portion of their Notes at any time at their election until the close of business on the second scheduled trading day immediately preceding the maturity date. The Notes were convertible at the option of holders from July 28, 2026, through September 8, 2026, as a result of the last reported sale price of our common stock exceeding 130% of the conversion price of the Notes for at least five trading days (whether or not consecutive) during the first 20 trading days of the fiscal quarter commencing June 28, 2026. No Notes were converted during the third quarter of fiscal 2026, and $287.5 million aggregate principal amount of the Notes remained outstanding as of September 26, 2026. The market-price conversion condition was also satisfied during the first 20 trading days of the fiscal quarter commencing September 27, 2026, resulting in the Notes becoming convertible at the option of holders from October 26, 2026, through December 7, 2026.

Upon conversion, we will satisfy the conversion obligations by paying cash up to the aggregate principal amount of the Notes to be converted and paying and/or delivering cash, shares of common stock or a combination of cash and shares of common stock, at our election, in respect of the remainder, if any, of the conversion obligation in excess of the aggregate principal amount of the Notes being converted. The initial conversion rate for the Notes is 36.7975 shares of common stock per $1,000 principal amount of Notes (equivalent to an initial conversion price of approximately $27.18 per share of common stock), which represents an approximately 32.5% conversion premium over the last reported sale price of $20.51 per share of our common stock on The Nasdaq Stock Market on September 24, 2025. The conversion rate (and accordingly the conversion price) is subject to adjustment upon the occurrence of certain events. In addition, upon certain corporate events or upon a notice of redemption (as described below), we will, under certain circumstances, increase the conversion rate for noteholders who convert Notes in connection with such a corporate event or convert their Notes called (or deemed called) for redemption during the related redemption period, as the case may be.

The Notes will not be redeemable before January 22, 2029. The Notes will be redeemable, in whole or in part, for cash at our option at any time, and from time to time, on or after January 22, 2029 and prior to the 51st scheduled trading day immediately preceding the maturity date, if (i) the Notes are “freely tradable” (as defined in the indenture governing the Notes), and certain accrued and unpaid additional interest, if any, has been paid in full, as of the first interest payment date occurring on or before the date we send such notice and (ii) the last reported sale price per share of our common stock has been at least 130% of the conversion price for a specified period of time. The redemption price will be equal to the principal amount of the Notes to be redeemed, plus accrued and unpaid interest, if any, to, but excluding, the redemption date.

If a “fundamental change” (as defined in the indenture governing the Notes) occurs, then, subject to certain conditions, noteholders may require us to repurchase their Notes for cash. The repurchase price will be equal to the principal amount of the Notes to be repurchased, plus accrued and unpaid interest, if any, to, but excluding, the applicable repurchase date.

Our net proceeds from the offering were approximately $278.9 million, after deducting the initial purchasers’ discounts and commissions but before offering expenses. We used approximately $31.4 million of the net proceeds to enter into the capped call transactions that are described in Note 8, “Equity”. We intend to use the remaining net proceeds for general corporate purposes.

The Notes are recorded as liabilities in accordance with ASC Topic 470, Debt (“ASC 470”). Issuance costs will be amortized to interest expense over the term of the Notes using the effective interest method. Upon issuance, we evaluated the conversion feature for potential separation as an embedded derivative under ASC 815, Derivatives and Hedging (“ASC 815”) and determined that the conversion feature did not meet the criteria for derivative accounting.

The effective interest rate for the Notes is 2.2% after considering the effect of the accretion of the related debt discount over the term of the Notes. For the three months ended September 26, 2026, total interest expense related to the Notes was $1.5 million, with coupon interest expense of $1.1 million and amortization of debt discount of $0.4 million. For the nine months ended September 26, 2026, total interest expense related to the Notes was $4.5 million, with coupon interest expense of $3.2 million and amortization of debt discount of $1.3 million. As of September 26, 2026, the remaining unamortized debt discount of the Notes was $7.7 million. At September 26, 2026, the outstanding Notes balance, net of discount, was $279.8 million. At December 27, 2025, the outstanding Notes balance, net of discount, was $278.5 million.

As of September 26, 2026, the fair value of the Notes was $747.7 million. The measurement of the fair value of Notes is based on the last traded price of the Notes as of September 26, 2026 and is considered a Level 2 fair value measurement.

Kita Term Loans

We have a series of term loans with Japanese financial institutions primarily related to the expansion of our facility in Osaka, Japan. The loans are collateralized by the facility and land, carry interest at rates ranging from 0.05% to 1.53%, and expire at various dates through 2034. At September 26, 2026, the outstanding loan balance was $1.4 million and $0.2 million of the outstanding balance is presented as current installments of long-term debt in our condensed consolidated balance sheets. At December 27, 2025, the outstanding loan balance was $1.5 million and $0.2 million of the outstanding balance is presented as current installments of long-term debt in our condensed consolidated balance sheets. The fair value of the debt approximates the carrying value at September 26, 2026.

The term loans are denominated in Japanese Yen and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates.

Construction Loans

In July 2019 and June 2020, one of our wholly owned subsidiaries located in Germany entered into a series of construction loans (“Loan Facilities”) with a German financial institution initially providing it with total borrowings of up to €10.1 million. The Loan Facilities were utilized to finance the expansion of our facility in Kolbermoor, Germany and are secured by the land and the existing building on the site. The Loan Facilities bear interest at agreed upon rates based on the facility amounts as discussed below.

The first facility totaling €3.4 million has been fully drawn and is payable over 10 years at a fixed annual interest rate of 0.8%. Principal and interest payments are due each quarter over the duration of the facility ending in September 2029. The second facility totaling €5.2 million has been fully drawn and is payable over 15 years at an annual interest rate of 1.05%, which is fixed until April 2027. Principal and interest payments are due each month over the duration of the facility ending in January 2034. The third facility totaling €0.9 million has been fully drawn and is payable over 10 years at an annual interest rate of 1.2%. Principal and interest payments are due each month over the duration of the facility ending in May 2030.

At September 26, 2026, total outstanding borrowings under the Loan Facilities was $5.3 million with $1.0 million of the total outstanding balance being presented as current installments of long-term debt in our condensed consolidated balance sheets. At December 27, 2025, total outstanding borrowings under the Loan Facilities was $6.3 million with $1.1 million of the total outstanding balance being presented as current installments of long-term debt in our condensed consolidated balance sheets. The loans are denominated in Euros and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates. The fair value of the debt approximates the carrying value at September 26, 2026.

Revolving Credit Facility

On December 30, 2024, our wholly owned subsidiary in Malaysia entered into a revolving credit facility with a Malaysian financial institution that provides up to MYR 40.0 million, all of which has been drawn. The revolving credit facility was utilized to finance the purchase of our leased facility in Melaka, Malaysia. Interest is due monthly and is calculated based on the lender's Effective Cost of Funds plus a spread of 0.5%.

During the third quarter of fiscal 2026, we entered into a separate revolving credit facility with the same Malaysian financial institution that provides up to $20.0 million of borrowing capacity denominated in U.S. dollars. As of September 26, 2026, $5.5 million was drawn under the U.S. dollar facility. Proceeds from borrowings under the U.S. dollar facility are being used for general corporate purposes. Interest is due monthly and is calculated based on the lender's Effective Cost of Funds plus a spread of 1.25%.

The revolving credit facilities are secured by the land and building in Melaka, Malaysia, and by a fixed and floating charge over Cohu Malaysia’s assets. At September 26, 2026, $9.8 million was outstanding under the MYR-denominated revolving credit facility and the applicable interest rate was 4.07%. In addition, $5.5 million was outstanding under the U.S. dollar-denominated revolving credit facility and the applicable interest rate was 5.60%. As these revolving credit facility agreements renew monthly, they have been included in short-term borrowings in our condensed consolidated balance sheets. The revolving credit facilities are denominated in Malaysian Ringgits and U.S. dollars and, as a result, amounts disclosed herein will fluctuate due to changes in foreign currency exchange rates.

Lines of Credit

As a result of our acquisition of Kita, we assumed a series of revolving credit facilities with various financial institutions in Japan. The credit facilities renew monthly and provide Kita with access to working capital totaling up to 660 million Japanese Yen of which 50 million Japanese Yen was drawn as of September 26, 2026. At September 26, 2026, total borrowings outstanding under the revolving lines of credit were $0.3 million. As these credit facility agreements renew monthly, they have been included in short-term borrowings in our condensed consolidated balance sheets.

The revolving lines of credit are denominated in Japanese Yen and, as a result, amounts disclosed herein will fluctuate because of changes in currency exchange rates.

Our wholly owned subsidiary in Switzerland has one available line of credit which provides borrowings of up to a total of 2.0 million Swiss Francs, a portion of which is reserved for tax guarantees. On September 26, 2026 and December 27, 2025 no amounts were outstanding under this line of credit.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Note 7 - Derivative Financial Instruments (Details Textual) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Foreign Exchange Forward [Member] \| Designated as Hedging Instrument [Member] \| Net Investment Hedging [Member]
Gain (Loss) from Components Excluded from Assessment of Fair Value Hedge Effectiveness, Net	$ 0.4	$ 1.1	$ 0.5	$ 1.2

Note 8 - Equity (Details Textual) $ / shares in Units, $ in Millions		3 Months Ended		9 Months Ended
	Sep. 24, 2025 USD ($) $ / shares $ / item shares	Sep. 26, 2026 USD ($) shares	Sep. 27, 2025 shares	Sep. 26, 2026 USD ($) shares	Sep. 27, 2025 USD ($) shares	May 15, 2026 shares	May 14, 2026 shares	Dec. 27, 2025 shares	Oct. 25, 2022 USD ($)	Oct. 28, 2021 USD ($)
Common Stock, Shares Authorized (in shares) \| shares		150,000,000		150,000,000		150,000,000	90,000,000	90,000,000
Share Price \| $ / shares	$ 20.51
Share Repurchase Program, Authorized, Amount										$ 70.0
Stock Repurchase Program, Additional Authorized Amount									$ 70.0
Stock Repurchased During Period, Shares \| shares		0	0	0	432,288
Stock Repurchased During Period, Value					$ 8.6
Share Repurchase Program, Remaining Authorized, Amount		$ 22.8		$ 22.8
Capped Call Transaction [Member]
Derivative, Underlying Investment, Shares \| shares	10,580,000
Derivative, Price Risk Option Strike Price \| $ / item	27.18
Derivative Instrument, Cap Price \| $ / shares	$ 41.02
Purchase of Capped Calls	$ 31.4

Note 5 - Financial Instruments Measured at Fair Value - Short-term Investments by Security Type (Details) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

Amortized cost

$ 236,585

$ 256,769

Gross unrealized gains

172

Gross unrealized losses

^[1]

945

Short term investment

235,645

256,928

Corporate Debt Securities [Member]

Amortized cost

^[2]

118,318

150,314

Gross unrealized gains

^[2]

Gross unrealized losses

^[1],[2]

544

Short term investment

^[2]

117,778

150,361

Certificates of Deposit [Member]

Amortized cost

70,100

58,130

Gross unrealized gains

Gross unrealized losses

^[1]

Short term investment

70,007

58,156

US Treasury Securities [Member]

Amortized cost

31,650

37,584

Gross unrealized gains

Gross unrealized losses

^[1]

257

Short term investment

31,393

37,652

Asset-Backed Securities [Member]

Amortized cost

15,809

10,038

Gross unrealized gains

Gross unrealized losses

^[1]

Short term investment

15,759

10,056

Debt Security, Government, Non-US [Member]

Amortized cost

708

703

Gross unrealized gains

Gross unrealized losses

^[1]

Short term investment

$ 708

$ 703

[1]

[2]

Corporate debt securities include investments in financial and other corporate institutions. No single issuer represents a significant portion of the total corporate debt securities portfolio.

- Definition

Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

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- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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+ Details

Insider Trading Arrangements

3 Months Ended

9 Months Ended

Sep. 26, 2026

Trading Arrangements, by Individual [Table]

Material Terms of Trading Arrangement [Text Block]

Item 5.

Other Information.

Rule 10b5-1 Trading Plans

Our directors and executive officers may purchase or sell shares of our common stock in the market from time to time, including pursuant to equity trading plans adopted in accordance with Rule 10b5-1 under the Exchange Act and in compliance with guidelines specified by our insider trading policy. In accordance with Rule 10b5-1 and our insider trading policy, directors, officers and certain employees who, at such time, are not in possession of material non-public information are permitted to enter into written plans that pre-establish amounts, prices and dates (or formula for determining the amounts, prices and dates) of future purchases or sales of our stock, including shares acquired pursuant to our equity incentive plans. Under a Rule 10b5-1 trading plan, a broker executes trades pursuant to parameters established by the director or executive officer when entering into the plan, without further direction from them. The use of these trading plans permits asset diversification as well as personal financial and tax planning. Our directors and executive officers may also buy or sell additional shares outside of a Rule 10b5-1 plan when they are not in possession of material nonpublic information, subject to compliance with SEC rules, the terms of our insider trading policy and certain minimum holding requirements. During the third quarter of 2026, none of our directors or executive officers adopted, modified or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement (each term as defined in Item 408 of Regulation S-K).

Rule 10b5-1 Arrangement Adopted [Flag]

false

Non-Rule 10b5-1 Arrangement Adopted [Flag]

false

Rule 10b5-1 Arrangement Terminated [Flag]

false

Non-Rule 10b5-1 Arrangement Terminated [Flag]

false

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets - Purchase Price Allocation (Details) - USD ($)
$ in Thousands

Sep. 26, 2026

Dec. 27, 2025

^[1]

Jan. 07, 2025

Dec. 28, 2024

Goodwill

$ 278,721

$ 283,027

$ 234,639

Tignis, Inc [Member]

Current assets, including cash received

$ 293

Property, plant and equipment

Other assets

Intangible assets

2,900

Goodwill

33,688

Total assets acquired

36,956

Liabilities assumed

(349)

Net assets acquired

$ 36,607

[1]	Derived from December 27, 2025, audited financial statements

- Definition

+ References

+ Details

Note 1 - Summary of Significant Accounting Policies - Reported Share-based Compensation in Consolidated Financial Statements (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025	Sep. 26, 2026	Sep. 27, 2025
Share Based Compensation Expense	$ 4,625	$ 5,659	$ 17,494	$ 17,564
Income tax effect	5	98	48	(293)
Total share-based compensation, net	$ 4,630	$ 5,757	$ 17,542	$ 17,271

Note 4 - Restructuring Charges (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Restructuring and Related Costs [Table Text Block]

	Severance and			Other Exit
	Other Payroll			Costs			Total
Balance, December 28, 2024	$	-		$	-		$	-
Costs accrued		948			555			1,503
Amounts paid or charged		(948	)		(542	)		(1,490	)
Balance, September 27, 2025	$	-		$	13		$	13

	Severance and			Other Exit
	Other Payroll			Costs			Total
Balance, December 28, 2024	$	-		$	-		$	-
Costs accrued		6,742			103			6,845
Amounts paid or charged		(5,598	)		(103	)		(5,701	)
Impact of currency exchange		405			-			405
Balance, September 27, 2025	$	1,549		$	-		$	1,549

Balance, December 27, 2025	$	2,132		$	-		$	2,132
Costs accrued		1,366			473			1,839
Amounts paid or charged		(3,348	)		(473	)		(3,821	)
Impact of currency exchange		(3	)		-			(3	)
Balance, September 26, 2026	$	147		$	-		$	147

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets - Preliminary Allocation of Intangible Assets (Details) - Tignis, Inc [Member] $ in Millions	Jan. 07, 2025 USD ($)
Finite-lived intangible assets, estimated fair value	$ 2.9
Developed Technology Rights [Member]
Finite-lived intangible assets, estimated fair value	$ 2.3
Finite-lived intangible assets, average useful life (Year)	3 years
Customer Relationships [Member]
Finite-lived intangible assets, estimated fair value	$ 0.5
Finite-lived intangible assets, average useful life (Year)	6 years
Trademarks and Trade Names [Member]
Finite-lived intangible assets, estimated fair value	$ 0.1
Finite-lived intangible assets, average useful life (Year)	4 years

Note 10 - Segment and Geographic Information

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Segment Reporting [Text Block]

10.

Segment and Geographic Information

We applied the provisions of ASC 280, which sets forth a management approach to segment reporting and establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products, major customers and the geographies in which the entity holds material assets and reports revenue. An operating segment is defined as a component that engages in business activities whose operating results are reviewed by the CODM, which is our Chief Executive Officer Luis A. Müller, and for which discrete financial information is available. We have determined that our three identified operating segments are: TH, ST and IS. Our three operating segments qualify for aggregation under ASC 280 due to similarities in their customers, their economic characteristics, and the nature of products and services provided. As a result, we report in one segment, Semiconductor Test & Inspection, which derives revenue from the design and manufacture of equipment and components used in the testing of semiconductors.

The CODM assesses performance of the Semiconductor Test & Inspection segment and decides how to allocate resources based on income (loss) before taxes. The table below summarizes selected financial information for our single reportable segment.

	Three Months Ended			Three Months Ended			Nine Months Ended			Nine Months Ended
	September 26,			September 27,			September 26,			September 27,
(in thousands)	2026			2025			2026			2025
Net sales	$	172,956		$	126,249		$	447,077		$	330,726
Cost of sales		93,963			70,644			242,096			184,971
Research and development		24,464			21,098			73,753			64,705
Selling		13,892			13,274			43,121			39,719
General & administrative		15,599			14,532			45,081			39,516
Amortization of purchased intangible assets		7,177			10,249			21,754			30,182
Share-based compensation		4,625			5,659			17,494			17,564
Other segment items⁽¹⁾		(1,087	)		(1,392	)		(3,521	)		2,681
Income (loss) before taxes	$	14,323		$	(7,815	)	$	7,299		$	(48,612	)

(1)

Other segment items include restructuring charges as well as miscellaneous non-operating items.

For revenues by geography and information on customer concentration, see Note 1, “Summary of Significant Accounting Policies”.

- Definition

The entire disclosure for segment reporting.

+ References

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+ Details

Note 2 - Business Acquisitions, Goodwill and Purchased Intangible Assets (Tables)

9 Months Ended

Sep. 26, 2026

Notes Tables

Business Combination, Recognized Asset Acquired and Liability Assumed [Table Text Block]

Current assets, including cash received	$	293
Property, plant and equipment		19
Other assets		56
Intangible assets		2,900
Goodwill		33,688
Total assets acquired		36,956
Liabilities assumed		(349	)
Net assets acquired	$	36,607

Business Combination, Intangible Asset, Acquired, Finite-Lived [Table Text Block]

	Estimated Fair Value		Weighted Average Useful Life (years)
Developed technology	$	2,300		3.0
Customer relationships		500		6.0
Trademarks and trade names		100		4.0
Total intangible assets	$	2,900

Goodwill [Table Text Block]

	Goodwill
Balance December 28, 2024	$	234,639
Additions		33,688
Impact of currency exchange		14,700
Balance, December 27, 2025		283,027
Impact of currency exchange		(4,306	)
Balance, September 26, 2026	$	278,721

Schedule of Finite-Lived and Indefinite-Lived Intangible Assets [Table Text Block]

	September 26, 2026						December 27, 2025
					Remaining
					Weighted
	Gross				Average		Gross
	Carrying		Accum.		Amort.		Carrying		Accum.
	Amount		Amort.		Period (in years)		Amount		Amort.
Developed technology	$	238,081	$	211,708		3.5	$	241,038	$	199,776
Customer relationships		74,941		49,091		4.8		75,677		44,210
Trade names		21,933		17,150		4.4		22,366		15,845
Covenant not-to-compete		224		217		0.3		225		203
Total intangible assets	$	335,179	$	278,166			$	339,306	$	260,034

- Definition

Tabular disclosure of goodwill.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
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-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
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-Section 50
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
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-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 1A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

+ Details

Note 12 - Contingencies

9 Months Ended

Sep. 26, 2026

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

12.

Contingencies

From time to time we are involved in various legal proceedings, examinations by various tax authorities and claims that have arisen in the ordinary course of our business. The outcome of any litigation is inherently uncertain. While there can be no assurance, we do not believe at the present time that the resolution of these matters will have a material adverse effect on our assets, financial position or results of operations.

Note 11 - Leases - Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2026	Sep. 27, 2025
Operating cash flows from operating leases	$ 4,879	$ 4,690
Operating cash flows from finance leases	0	7
Leased assets obtained in exchange for new finance lease liabilities	$ 1,366	$ 21,854