Reportable Segments - Note 10

6 Months Ended

Jul. 03, 2011

Reportable Segments [Abstract]

Reportable Segments Disclosure

10. Reportable Segments

The Company has one reportable segment - designing, manufacturing and marketing of advanced fabrication equipment to the semiconductor manufacturing industry. All Company revenues and profits are generated from the sales of systems and services in this business segment, whose chief operating decision maker is the Company's Chief Executive Officer.

The following shows net sales by geographic areas based on the installation locations of systems sold and the locations of services rendered:

	Three Months Ended				Six Months Ended
	July 3, 2011		June 27, 2010		July 3, 2011		June 27, 2010
	(thousands)	%	(thousands)	%	(thousands)	%	(thousands)	%
Net sales:
United States	$   1,740	3	$     991	3	$   2,823	3	$   1,950	3
Korea	21,388	42	18,848	59	43,521	44	34,841	61
Taiwan	14,378	28	4,964	15	23,332	24	5,636	10
China	3,643	7	3,207	10	10,218	10	4,387	8
Japan	3,455	7	487	2	6,234	6	1,745	3
Other Asia	2,965	6	2,074	6	4,391	5	5,869	10
Europe and others	3,690	7	1,549	5	7,789	8	2,887	5
	$ 51,259	100	$ 32,120	100	$ 98,308	100	$ 57,315	100

In the three months ended July 3, 2011, two customers accounted for 38 percent and 14 percent of net sales, respectively. In the three months ended June 27, 2010, two customers accounted for 46 percent and 14 percent of net sales, respectively. In the six months ended July 3, 2011, two customers accounted for 39 percent and 14 percent of net sales, respectively. In the six months ended June 27, 2010, two customers accounted for 50 percent and 13 percent of net sales, respectively.

As of July 3, 2011, two customers accounted for 35 percent and 27 percent of the Company's accounts receivable balance, respectively. As of December 31, 2010, four customers accounted for 19 percent, 13 percent, 11 percent and 11 percent of the Company's accounts receivable balance, respectively.

Geographical information relating to the Company's property and equipment, net, as of July 3, 2011 and December 31, 2010 is as follows:

	July 3,	December 31,
	2011	2010
	(thousands)
Property and equipment, net:
United States	$   7,730	$   9,880
Germany	1,833	2,236
Canada	2,500	2,507
Others	603	388
	$ 12,666	$ 15,011