Company: COHU
Filing Date: 2025-02-20
Form Type: 10-K
Source: 0001437749-25-004612
Chunk: 144

Company: COHU INC
Filing Date: 2025-02-20
Form: 10-K
Item: Item 1
Chunk 144
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			1,415

			$
			2,874

			Financing lease assets acquired in MCT acquisition

			$
			-

			$
			19

			$
			-

			Operating lease assets acquired in MCT acquisition

			$
			-

			$
			130

			$
			-

			13.

			Commitments and Contingencies

From time to time we are involved in various legal proceedings, examinations by various tax authorities and claims that have arisen in the ordinary course of our business. The outcome of any litigation is inherently uncertain. While there can be no assurance, we do not believe at the present time that the resolution of these matters will have a material adverse effect on our assets, financial position or results of operations.

			14.

			Guarantees

Accrued Warranty

Changes in accrued warranty during the three-year period ended December 28, 2024, was as follows:

			(in thousands)

			2024

			2023

			2022

			Beginning balance

			$
			5,017

			$
			6,214

			$
			7,691

			Warranty accruals

			3,480

			6,555

			8,897

			Warranty payments

			(5,404
			)

			(7,862
			)

			(10,374
			)

			Warranty liability transferred

			-

			110

			-

			Ending balance

			$
			3,093

			$
			5,017

			$
			6,214

Accrued warranty amounts expected to be incurred after one year are included in noncurrent other accrued liabilities in the consolidated balance sheet. These amounts totaled $0.1 million and $0.4 million at December 28, 2024 and December 30, 2023, respectively.

87

			COHU, INC.

			NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

			15.

			Accumulated Other Comprehensive Income (Loss)

Components of other comprehensive income (loss), on an after-tax basis, were as follows:

			(in thousands)

			Before Tax

			amount

			Tax

			(Expense)

			Benefit

			Net of Tax