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Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 27, 2020	Jul. 28, 2020
Document Information [Line Items]
Entity Central Index Key	0000021535
Entity Registrant Name	COHU INC
Amendment Flag	false
Current Fiscal Year End Date	--12-26
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 27, 2020
Document Transition Report	false
Entity File Number	001-04298
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	95-1934119
Entity Address, Address Line One	12367 Crosthwaite Circle
Entity Address, City or Town	Poway
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92064-6817
City Area Code	858
Local Phone Number	848-8100
Title of 12(b) Security	Common Stock, $1.00 par value
Trading Symbol	COHU
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		41,862,920

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)
$ in Thousands

Jun. 27, 2020

Dec. 28, 2019

^[1]

Current assets:

Cash and cash equivalents

$ 162,728

$ 155,194

Short-term investments

920

904

Accounts receivable, net

122,503

127,921

Inventories

141,811

130,706

Assets held for sale

6,905

827

Prepaid expenses

20,430

17,483

Other current assets

953

3,158

Current assets of discontinued operations (Note 10)

3,503

Total current assets

456,250

439,696

Property, plant and equipment, net

65,805

70,912

Goodwill

238,950

238,669

Intangible assets, net

252,208

275,019

Other assets

21,901

20,030

Operating lease right of use assets

31,469

33,269

Noncurrent assets of discontinued operations (Note 10)

115

Assets, Total

1,066,583

1,077,710

Current liabilities:

Short-term borrowings

4,665

3,195

Current installments of long-term debt

3,254

3,322

Accounts payable

60,012

48,697

Customer advances

17,748

12,160

Accrued compensation and benefits

25,384

23,741

Deferred profit

9,614

7,645

Accrued warranty

5,814

5,893

Income taxes payable

5,571

3,894

Other accrued liabilities

26,979

39,739

Current liabilities of discontinued operations (Note 10)

599

Total current liabilities

159,041

148,885

Accrued retirement benefits

22,506

21,930

Deferred income taxes

27,616

31,310

Noncurrent income tax liabilities

6,814

8,438

Long-term debt

348,036

346,518

Long-term lease liabilities

27,432

28,877

Other accrued liabilities

8,380

8,656

Noncurrent liabilities of discontinued operations (Note 10)

Stockholders' equity:

Preferred stock, $1 par value; 1,000 shares authorized, none issued

Common stock, $1 par value; 60,000 shares authorized, 41,862 shares issued and outstanding in 2020 and 41,395 shares in 2019

41,862

41,395

Paid-in capital

439,943

433,190

Retained earnings

18,015

42,517

Accumulated other comprehensive loss

(33,062)

(34,030)

Total stockholders’ equity

466,758

483,072

Liabilities and Equity, Total

$ 1,066,583

$ 1,077,710

[1]	Derived from December 28, 2019 audited financial statements

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares
shares in Thousands

Jun. 27, 2020

Dec. 28, 2019

^[1]

Preferred stock, par value (in dollars per share)

$ 1

Preferred stock, shares authorized (in shares)

1,000

Preferred stock, shares issued (in shares)

Common stock, par value (in dollars per share)

$ 1

Common stock, shares authorized (in shares)

60,000

Common stock, shares issued (in shares)

41,862

41,395

Common stock, shares outstanding (in shares)

41,862

41,395

[1]	Derived from December 28, 2019 audited financial statements

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

6 Months Ended

Jun. 27, 2020

Jun. 29, 2019

Jun. 27, 2020

Jun. 29, 2019

Net sales

$ 144,084

$ 150,011

$ 283,005

$ 297,820

Cost and expenses:

Cost of sales (1)

^[1]

83,127

87,605

165,964

180,999

Research and development

20,424

22,108

42,892

44,841

Selling, general and administrative

30,949

36,428

64,301

74,714

Amortization of purchased intangible assets

9,527

9,987

19,065

20,006

Restructuring charges

585

8,545

988

9,906

Impairment charges

3,949

Costs and Expenses, Total

144,612

164,673

297,159

330,466

Loss from operations

(528)

(14,662)

(14,154)

(32,646)

Other (expense) income:

Interest expense

(3,456)

(5,282)

(7,883)

(10,789)

Interest income

191

168

413

Foreign transaction loss

(640)

(546)

(1,044)

(328)

Loss from continuing operations before taxes

(4,603)

(20,299)

(22,913)

(43,350)

Income tax provision (benefit)

137

(916)

(855)

(1,116)

Loss from continuing operations

(4,740)

(19,383)

(22,058)

(42,234)

Income from discontinued operations

188

Net loss

(4,740)

(19,359)

(22,016)

(42,046)

Net loss attributable to noncontrolling interest

(36)

(80)

Net loss attributable to Cohu

$ (4,740)

$ (19,323)

$ (22,016)

$ (41,966)

Basic:

Loss from continuing operations before noncontrolling interest (in dollars per share)

$ (0.11)

$ (0.47)

$ (0.53)

$ (1.03)

Income from discontinued operations (in dollars per share)

0.00

0.01

Net loss attributable to noncontrolling interest (in dollars per share)

(0.00)

Net loss attributable to Cohu (in dollars per share)

(0.11)

(0.47)

(0.53)

(1.02)

Diluted:

Loss from continuing operations before noncontrolling interest (in dollars per share)

(0.11)

(0.47)

(0.53)

(1.03)

Income from discontinued operations (in dollars per share)

0.00

0.01

Net loss attributable to noncontrolling interest (in dollars per share)

(0.00)

Net loss attributable to Cohu (in dollars per share)

$ (0.11)

$ (0.47)

$ (0.53)

$ (1.02)

Weighted average shares used in computing loss per share:

Basic (in shares)

41,844

41,125

41,673

40,999

Diluted (in shares)

41,844

41,125

41,673

40,999

Cash dividends declared per share (in dollars per share)

$ 0

$ 0.06

$ 0.12

[1]	Excludes amortization of $7,256 and $7,625 for the three months ended June 27, 2020, and June 29, 2019, respectively, and $14,522 and $15,266 for the six months ended June 27, 2020, and June 29, 2019, respectively.

Condensed Consolidated Statements of Operations (Unaudited) (Parentheticals) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Amortization of cost	$ 7,256	$ 7,625	$ 14,522	$ 15,266

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 27, 2020	Jun. 29, 2019	Jun. 27, 2020	Jun. 29, 2019
Net loss	$ (4,740)	$ (19,359)	$ (22,016)	$ (42,046)
Net loss attributable to noncontrolling interest	0	(36)	0	(80)
Net loss attributable to Cohu	(4,740)	(19,323)	(22,016)	(41,966)
Foreign currency translation adjustments	1,897	3,684	968	(1,578)
Adjustments related to postretirement benefits	0	(39)	0	435
Other comprehensive income (loss), net of tax	1,897	3,645	968	(1,143)
Other comprehensive loss attributable to noncontrolling interest	0	0	0	(4)
Other comprehensive income (loss) attributable to Cohu	1,897	3,645	968	(1,139)
Comprehensive loss	(2,843)	(15,714)	(21,048)	(43,189)
Comprehensive loss attributable to noncontrolling interest	0	(36)	0	(84)
Comprehensive loss attributable to Cohu	$ (2,843)	$ (15,678)	$ (21,048)	$ (43,105)

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)
$ in Thousands