GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION

6 Months Ended

Jun. 30, 2013

Geographic and Customer Concentration Information [Abstract]

Geographic and Customer Concentration Information

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION

We have one operating segment in which we design, manufacture and market advanced fabrication equipment for the semiconductor manufacturing industry. The authoritative guidance on segment reporting and disclosure defines operating segment as a component of an enterprise for which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. As our business is completely focused on one industry segment, the design, manufacture and marketing of advanced fabrication equipment to the semiconductor manufacturing industry, management believes that we have one reportable segment. Our net sales and profits are generated from the sales of systems and services in this one segment. For the purposes of evaluating our reportable segments, our Chief Executive Officer is the chief operating decision maker, as defined in the applicable authoritative guidance.

The following table summarizes net sales by geographic areas based on the installation locations of the systems and the location of services rendered (in thousands, except percentages):

	Three Months Ended						Six Months Ended
	June 30, 2013			July 1, 2012			June 30, 2013		July 1, 2012
	Amount		Percent	Amount		Percent	Amount	Percent	Amount	Percent
Net sales:
United States	$	3,252	13	$	2,074	6	6,336	14	12,244	14
South Korea	1,407		6	18,798		54	2,275	5	43,056	51
Taiwan	14,659		60	4,087		12	26,724	60	12,030	14
Other Asia	4,300		17	6,157		18	7,318	16	10,222	12
Europe and others	956		4	3,768		10	2,158	5	7,836	9
	$	24,574	100	$	34,884	100	44,811	100	85,388	100

For the three months ended June 30, 2013, two customers accounted for 10 percent or more of our total net sales. Sales to these customer represented approximately 49 percent and 11 percent of our total net sales, respectively. For the six months ended June 30, 2013, one customer accounted for 10 percent or more of our total net sales. Sales to this customer represented approximately 48 percent of our total net sales.

For the three and six months ended July 1, 2012, one customer accounted for 10 percent or more of our total net sales. Sales to this customer represented approximately 49 percent and 56 percent of our total net sales for the three and six months ended July 1, 2012, respectively.

At June 30, 2013, three customers accounted for 10 percent or more of our total net accounts receivable, representing approximately 28 percent, 21 percent and 10 percent of our total net accounts receivable, respectively. At December 31, 2012, two customers accounted for 10 percent or more of our net accounts receivable, representing approximately 35 percent and 29 percent of our total net accounts receivable, respectively.

Geographical information relating to our property and equipment, net, as of June 30, 2013 and December 31, 2012 was as follows (in thousands):

	June 30, 2013		December 31, 2012
Property and equipment, net:
United States	$	3,614	$	3,824
Germany	2,769		3,131
Others	110		432
	$	6,493	$	7,387