v3.26.1
Leases
6 Months Ended
Jun. 28, 2026
Leases [Abstract]  
Leases Leases
SkyWater as the Lessor
In March 2020, SkyWater executed a contract with a customer that includes an operating lease for the right to use a specified portion of the Company’s Minnesota facility to produce wafers using the customer’s equipment. The contractual amount that relates to revenue from an operating lease was $21,000, and is being recognized over the estimated lease term of
4.5 years. The total amount was prepaid by the customer and recorded as deferred revenue. See Note 5 – Revenue for additional information on revenue recognition and deferred revenue of the operating lease.
As part of the Fab 25 Transaction, the Company entered into a multi-year lease agreement to lease a portion of the acquired office space at the Austin, Texas facility back to Infineon for the first four-year period following the closing of the Transaction. The lease agreement provides for lease payments of $1,200 annually through June 2029, after which time the agreement can be extended with lease payments adjusted based on fair market value escalators.