Note 12 - Additional Financial Statement Information

3 Months Ended

Apr. 04, 2026

Supplemental Financial Statement Disclosures [Text Block]

Note 12 – Additional Financial Statement Information

Other Expense

The caption “Other” on the consolidated condensed statements of operations consists of the following (in thousands):

	*Fiscal Quarter Ended*
	*April 4, 2026*			*March 29, 2025*
Foreign currency exchange loss	$	(243	)	$	(972	)
Interest income		230			320
Pension expense		(43	)		(11	)
Other		(113	)		(14	)
	$	(169	)	$	(677	)

Foreign currency exchange gain or loss is due to volatility in the global currency markets. For the three fiscal months ended April 4, 2026 the foreign currency exchange loss was largely due to the fluctuation of the Israeli Shekel and the British pound against the U.S. dollar. Foreign currency exchange loss for the three fiscal months ended March 29, 2025 was mainly due to volatility in the global currency markets and the strengthening of the U.S. dollar against the Japanese yen which increased the value of yen-based liabilities relative to the dollar.

Other Accrued Expenses

Other accrued expenses consist of the following (in thousands):

	*April 4, 2026*		*December 31, 2025*
Customer advance payments	$	6,069	$	7,059
Accrued restructuring		37		566
Goods received, not yet invoiced		2,572		2,615
Accrued taxes, other than income taxes		1,756		1,620
Accrued commissions		3,246		2,998
Accrued professional fees		1,830		1,765
Accrued technical warranty		876		888
Current accrued pensions and other post retirement costs		494		494
Income taxes		577		—
Other		2,502		2,828
	$	19,959	$	20,833