Reportable Segments - Note 10

9 Months Ended

Oct. 02, 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				Nine Months Ended
	October 2, 2011		September 26, 2010		October 2, 2011		September 26, 2010
	(thousands)	%	(thousands)	%	(thousands)	%	(thousands)	%
Net sales:
United States	$   4,959	11	$   1,321	3	$     7,782	5	$    3,271	3
Korea	15,507	35	20,606	53	59,028	41	55,447	57
Taiwan	8,243	18	5,710	14	31,575	22	11,346	12
China	1,256	3	6,145	15	11,474	8	10,532	11
Japan	8,059	18	1,713	4	14,293	10	3,458	4
Other Asia	920	2	3,034	8	5,311	4	8,903	9
Europe and others	6,001	13	1,233	3	13,790	10	4,120	4
	$ 44,945	100	$ 39,762	100	$ 143,253	100	$ 97,077	100

In the three months ended October 2, 2011, three customers accounted for 34 percent, 18 percent and 12 percent of net sales, respectively. In the three months ended September 26, 2010, two customers accounted for 41 percent and 18 percent of net sales, respectively.

In the nine months ended October 2, 2011, two customers accounted for 38 percent and 10 percent of net sales, respectively. In the nine months ended September 26, 2010, two customers accounted for 47 percent and 15 percent of net sales, respectively.

As of October 2, 2011, three customers accounted for 21 percent, 19 percent and 17 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 October 2, 2011 and December 31, 2010 is as follows:

	October 2,	December 31,
	2011	2010
	(thousands)
Property and equipment, net:
United States	$   6,139	$   9,880
Germany	1,642	2,236
Canada	2,375	2,507
Others	545	388
	$ 10,701	$ 15,011