Company: COHU
Filing Date: 2025-02-20
Form Type: 10-K
Source: 0001437749-25-004612
Chunk: 113

Company: COHU INC
Filing Date: 2025-02-20
Form: 10-K
Item: Item 1
Chunk 113
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			Asset-backed securities 

			3,647

			6

			-

			3,653

			Foreign government security

			714

			-

			-

			714

			Municipal securities 

			330

			3

			-

			333

			$
			55,666

			$
			62

			$
			43

			$
			55,685

			At December 30, 2023

			Gross

			Gross

			Estimated

			Amortized

			Unrealized

			Unrealized

			Fair

			Cost

			Gains

			Losses (1)

			Value

			Corporate debt securities (2)

			$
			45,105

			$
			147

			$
			15

			$
			45,237

			U.S. treasury securities

			20,439

			26

			116

			20,349

			Bank certificates of deposit

			15,468

			20

			-

			15,488

			Asset-backed securities

			8,017

			17

			10

			8,024

			Foreign government security

			741

			-

			-

			741

			Municipal securities

			330

			5

			-

			335

			$
			90,100

			$
			215

			$
			141

			$
			90,174

			(1)

			As of December 28, 2024, the cost and fair value of investments with loss positions were approximately $20.5 million and $20.4 million, respectively. As of December 30, 2023, the cost and fair value of investments with loss positions was approximately $38.5 million and $38.4 million, respectively. We evaluated the nature of these investments, credit worthiness of the issuer and the duration of these impairments to determine if an other-than-temporary decline in fair value had occurred and concluded that these losses were temporary and we have the ability and intent to hold these investments to maturity.

			(2)

			Corporate debt securities include investments in financial and other corporate institutions