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DOCUMENT AND ENTITY INFORMATION - USD ($)
$ in Millions
12 Months Ended
Oct. 01, 2022
Nov. 14, 2022
Apr. 02, 2022
Entity Addresses [Line Items]      
Entity Registrant Name KULICKE AND SOFFA INDUSTRIES, INC.    
Document Type 10-K/A    
Document Annual Report true    
Document Transition Report false    
Amendment Flag true    
Document Period End Date Oct. 01, 2022    
Entity File Number 000-00121    
Entity Central Index Key 0000056978    
Entity Incorporation, State or Country Code PA    
Entity Address, Address Line One 23A Serangoon North Avenue 5    
Entity Address, Address Line Two #01-01    
Entity Address, Country SG    
Entity Address, Postal Zip Code 554369    
City Area Code 215    
Local Phone Number 784-6000    
Title of 12(b) Security Common Stock, Without Par Value    
Trading Symbol KLIC    
Security Exchange Name NASDAQ    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Public Float     $ 3,279.6
Entity Filer Category Large Accelerated Filer    
Entity Emerging Growth Company false    
Entity Small Business false    
Entity Interactive Data Current Yes    
Entity Shell Company false    
Entity Tax Identification Number 23-1498399    
ICFR Auditor Attestation Flag true    
Document Fiscal Period Focus FY    
Document Fiscal Year Focus 2022    
Entity Common Stock, Shares Outstanding   57,018,988  
Entity Address, City or Town Singapore    
Current Fiscal Year End Date --10-01    
Amendment Description Kulicke and Soffa Industries, Inc. (the “Company”, “we”, “us”, “our” or “K&S”) is filing this Amendment No. 1 on Form 10-K/A (this “Amendment” or “Form 10-K/A”) to our Annual Report on Form 10-K for the fiscal year ended October 1, 2022, which was filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 17, 2022 (the “Original Form 10-K”) to make certain changes as described below.During the third quarter of fiscal year 2023, in response to comment letters from and ongoing discussions with the staff of the SEC, the Company reconsidered the guidance under ASC 280, Segment Reporting, and determined that certain prior period conclusions about the Company’s operating and reportable segments were erroneous. As a result, the Company had incorrectly presented certain segment-related disclosures in the notes to our previously issued consolidated financial statements, included in the Original Form 10-K. In light of the foregoing, management reassessed the effectiveness of the Company’s internal control over financial reporting as of October 1, 2022, based on the framework established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). As a result of that reassessment, management identified a material weakness related to the Company’s segment reporting and, accordingly, concluded that our disclosure controls and procedures were not effective as of October 1, 2022 and that the Company did not maintain effective internal control over financial reporting as of October 1, 2022. A “material weakness” is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company's annual or interim financial statements will not be prevented or detected on a timely basis. The Company is filing this Amendment to the Original Form 10-K for the purpose of amending the Original Form 10-K to: (i) amend Part II, Item 8 “Financial Statements and Supplementary Data” to reissue the Report of Independent Registered Public Accounting Firm as it pertains to PricewaterhouseCoopers LLP’s (“PwC”) opinion on the effectiveness of the Company’s internal control over financial reporting (“ICFR”) as of October 1, 2022; and (ii) amend and restate Part II, Item 9A “Controls and Procedures” of the Original Form 10-K to reflect management’s conclusion that the Company’s ICFR and disclosure controls and procedures were not effective as of the October 1, 2022 due to the material weakness in ICFR, and to describe the Company’s remediation plan for addressing such material weakness.As required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), the Company has included the entire text of Part I, Item IA, Part II, Item 7, Part II, Item 8, Part II, Item 9A of the Original Form 10-K in this Amendment. However, there have been no changes to the text of such items other than the amendments as stated in the immediately preceding paragraph, and as further discussed below. The Company has evaluated the materiality of the incorrect presentation of its segment-related disclosures in the notes to its consolidated financial statements and has concluded that it did not result in a material misstatement of the Company’s previously issued consolidated financial statements. Notwithstanding the above, the Company has determined that it would revise its notes to the consolidated financial statements to correct the presentation of its segment-related disclosures and will additionally: (i) amend Part II, Item 7 “Management's Discussion and Analysis of Financial Condition and Results of Operations” to revise the segment-related information within the “Results of Operations”; and (ii) revise segment-related information in Note 4: Goodwill and Intangible Assets and Note 16: Segment Information.The Company’s principal executive officer and principal financial officer are providing new currently dated certifications. In addition, the Company is filing a new consent from PwC. Accordingly, this Amendment amends Items 15 “Exhibits, Financial Statement Schedules” in the Original Form 10-K to reflect the filing of the new certifications and consent. Except as specifically noted above, this Amendment does not reflect events that occurred subsequent to the filing of the Original Form 10-K, nor does it modify or update disclosures in the Original Form 10-K in any way. Among other things, risk factors and forward-looking statements made in the Original Form 10-K have not been revised to reflect events that occurred or facts that became known to the Company after the filing of the Original Form 10-K, and any such forward looking statements should be read in their historical context. Accordingly, this Amendment should be read in conjunction with the Company’s other filings made with the SEC subsequent to the filing of the Original Form 10-K.    
Principal Executive Offices      
Entity Addresses [Line Items]      
Entity Address, Address Line One 1005 Virginia Dr.    
Entity Address, Postal Zip Code 19034    
Entity Address, State or Province PA    
Entity Address, City or Town Fort Washington