GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION

6 Months Ended

Jun. 28, 2015

Geographic and Customer Concentration Information [Abstract]

Geographic and Customer Concentration Information

GEOGRAPHIC AND CUSTOMER CONCENTRATION INFORMATION

The authoritative guidance on segment reporting and disclosure defines an 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. For the purposes of evaluating our reportable segments, our Chief Executive Officer is the chief operating decision maker.

We have one operating segment in which we design, manufacture and market advanced fabrication equipment for the semiconductor manufacturing industry. 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 revenue and profits are generated from the sales of systems and services in this one segment.

The following table summarizes net revenue 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 28, 2015			June 29, 2014			June 28, 2015			June 29, 2014
	Amount		Percent	Amount		Percent	Amount		Percent	Amount		Percent
Net revenue:
United States	$	3,006	7	$	6,392	15	$	11,574	11	$	10,575	12
South Korea	26,742		62	23,863		57	60,740		60	34,122		40
China	5,115		12	2,268		5	8,715		9	15,349		18
Taiwan	2,518		6	5,498		13	8,038		8	16,320		19
Other Asia	4,866		11	1,589		4	10,230		10	3,870		5
Europe and others	1,087		2	2,419		6	2,291		2	4,991		6
	$	43,334	100	$	42,029	100	$	101,588	100	$	85,227	100

For the three months ended June 28, 2015, one customer accounted for 10 percent or more of our total net revenue, representing approximately 67 percent of our total net revenue. For the six months ended June 28, 2015, one customer accounted for 10 percent or more of our total net revenue, representing approximately 65 percent of our total net revenue.

For the three months ended June 29, 2014, two customers accounted for 10 percent or more of our total net revenue, representing approximately 60 percent and 14 percent of our total net revenue, respectively. For the six months ended June 29, 2014, two customers accounted for 10 percent or more of our total net revenue, representing approximately 60 percent and 10 percent of our total net revenue, respectively.

As of June 28, 2015, one customer accounted for 10 percent or more of our total net accounts receivable, representing approximately 59 percent of our total net accounts receivable. As of December 31, 2014, one customer accounted for 10 percent or more of our net accounts receivable, representing approximately 74 percent of our total net accounts receivable.

Geographical information relating to our property and equipment, net, as of June 28, 2015 and December 31, 2014 was as follows (in thousands):

	June 28, 2015		December 31, 2014
Property and equipment, net:
United States	$	4,294	$	4,140
Germany	5,099		3,185
Others	194		209
	$	9,587	$	7,534