v3.25.4
Note 15 - Concentrations of Credit Risk, Significant Customers and Geographic Information
12 Months Ended
Dec. 27, 2025
Notes to Financial Statements  
Concentration Risk Disclosure [Text Block]

(15) Concentrations of Credit Risk, Significant Customers and Geographic Information

 

Financial instruments which subject the Company to concentrations of credit risk consist principally of cash, cash equivalents and trade accounts receivable. The Company maintains cash deposits in a sweep account, whereby funds are automatically moved in increments of $250,000 to various FDIC insured financial institutions on a nightly basis.

 

The Company extends credit to customers who consist principally of microelectronics systems companies in the United States, Europe and Asia. The Company generally does not require collateral or other security as a condition of sale rather relying on credit approval, balance limitation and monitoring procedures to control credit risk of trade accounts receivable. The Company also maintains a credit insurance policy covering most of its non-US customers to further mitigate credit risk. Management conducts on-going credit evaluations of its customers, and historically the Company has not experienced any significant credit-related losses with respect to its trade accounts receivable.

 

Revenues from significant customers as a percentage of total revenues in 2025 and 2024 were as follows:

 

   

Percent of Total Revenues

 
                 

Significant Customer

 

2025

   

2024

 

A

    39

%

    32

%

B

    13

%

    15

%

C

    12

%

    11

%

 

As of December 27, 2025, the Company had trade accounts receivable due from these three customers that accounted for 69% of total trade accounts receivable as of that date. To further mitigate the potential for credit losses the Company has acquired a credit insurance policy covering most of our sales to non-US accounts.  Management believes that any credit risks have been properly provided for in the accompanying financial statements.

 

The Company’s revenue was derived from the following countries in 2025 and 2024:

 

   

Percent of Total Revenues

 
                 

Country

 

2025

   

2024

 

United States of America

    41

%

    46

%

Germany

    39

%

    32

%

Other

    20

%

    22

%

 

Many of the Company’s customers based in the United States conduct design, purchasing and payable functions in the United States, but manufacture overseas.

 

All of the Company’s long-lived assets and operations are located in the United States.