Note 12 - Additional Financial Statement Information

6 Months Ended

Jul. 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*						*Six Fiscal Months Ended*
	*July 4, 2026*			*June 28, 2025*			*July 4, 2026*			*June 28, 2025*
Foreign currency exchange loss	$	(1,244	)	$	(1,763	)	$	(1,487	)	$	(2,735	)
Interest income		288			549			519			869
Pension expense		(44	)		(11	)		(88	)		(22	)
Other		(215	)		(37	)		(328	)		(50	)
	$	(1,215	)	$	(1,262	)	$	(1,384	)	$	(1,938	)

Foreign currency exchange gain or loss is due to volatility in the global currency markets. For the six fiscal months ended July 4, 2026 the foreign currency exchange loss was largely due to the fluctuation of the Israeli Shekel against the U.S. dollar. Foreign currency exchange loss for the six fiscal months ended June 28, 2025 was largely due to the fluctuation of the Japanese yen and the Israeli Shekel against the U.S. dollar.

Other Accrued Expenses and Other Current Liabilities

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

	*July 4, 2026*		*December 31, 2025*
Customer advance payments	$	4,979	$	7,059
Accrued restructuring		452		566
Goods received, not yet invoiced		3,908		2,615
Accrued taxes, other than income taxes		1,974		1,620
Accrued commissions		3,675		2,998
Accrued professional fees		1,938		1,765
Accrued technical warranty		869		888
Current accrued pensions and other post retirement costs		494		494
Income Taxes Payable		986		—
Deferred revenues		683		610
Customs and duties		595		416
Other		1,803		1,802
	$	22,356	$	20,833